prelate, think the Bills offer too much, others say, they offer too little; therefore, I think they contain just enough. The Duke of Richmond retorted, that the right reverend prelate had found out a new mode of reasoning, namely, that that must be right, which pleased nobody. The Duke of Gordon said, he would assent to the Bills, not that he liked them in all parts, but as the only pacific terms offered. This, he said, he did entirely from himself, without the influence of any minister; and though he held his seat there as one of the sixteen peers, he would relinquish that seat, before he would be dictated to by any administration whatever. "Dissentient. "Because the terms now offered by the above Bills to America, whilst sufficient to shew the very humiliating state to which the dignity and boasted supremacy of parliament are reduced, are insufficient to the great end of conciliation proposed by them; and for the following reasons: 1. "Because (as to the first Bill), a declaration not to impose taxation on Ame. rica, is, in the very suspension of the exercise, a confirmation of the right; for, without the right, the declaration is void: whereas America denies the right, and upon that ground resists the exercise. If the right, then, be reserved, the object of The Duke of Richmond complimented resistance remains: and so remaining, the noble duke on his manly spirit, and may be exercised whenever any future pledged himself to join him and others in Quixote ministry, in example of their going into an examination of ministerial predecessors, shall be led to convert hispower over the freedom of the election of tory into romance. But it is objected, peers in Scotland, an instance of which he" that a right cannot be surrendered:" gave in the case of the earl of Stair. His so neither, if it be a constitutional right, grace then said, he wished the commis- can the exercise of it be dispensed with; sioners to be sent out, might be, as they for what repels the former must equally ought to be, men of great political know-counteract the latter. But this is no ledge, great weight, great moderation, and high characters;, the nature of the embassy demanded such men, who had the good sense to yield little forms, and take proper advantage of all occasions: but, said his grace, the persons to be sent out, are, I fear, inadequate to this task; one being a noble lord, young and inexperienced in those matters; another a clerk in office; another belonging to one of the public boards, besides the commander and admiral in chief. Now, I have lately been acquainted, that one of the governors in America, making exceptions to some of the Congress sitting in council with woollen caps on, they were highly offended, and persevered in doing so. How inadequate, therefore, must this embassy be, where a noble lord, bred up in all the softness and polish that European manners make fashionable to rank-I say, how inadequate must such a meeting be amongst men in woollen night-caps! His grace concluded by saying, if administration meant to succeed in these Bills, and not trifle with the nation, they should have dealt with more candour and sincerity, and let both have appeared in the choice of men, and the powers entrusted to them. The Bills were then passed. The Earl of Abingdon's Protest against the American Conciliatory Bills.] The following Protest was entered: constitutional right; on the contrary, the constitution reprobates and disavows it. For taxation and representation are constitutionally inseparable, and America is not represented; of course, America cannot be taxed. Whilst America, therefore, will not accept that by courtesy of parliament, which she holds in right of the constitution; and for the good reason, that an act of parliament is revocable, and the constitution irrevocable; it follows, that a renunciation of the right, and not the mere suspension of the exercise, was the proper object of this Bill. 2. "Because (as to the second Bill), the appointment of commissioners to treat with any person or persons, other than the Congress, is so glaring a manifestation of the intention of such treaty, as must necessarily occasion a circumspection in the Congress that may not be much to the ease of the commissioners themselves. 3. "Because, although the commis. sioners and the Congress be agreed, such agreement is of no effect till confirmed by parliament; which is giving such advantage to parliament, by knowing what Congress will do, and is of such disadvantage to Congress, by not knowing what parliament will confirm, that the very inequality of the conditions will put a stop to accommodation. 4. "Because, as the withdrawing of the troops would be the saving of the army (not to mention the policy of the measure upon other grounds) so the ceasing of hostilities there, will, by fatal experience, prove to be the loss of it. The remains of general Burgoyne's army are now constituting a part of the great yeomanry of America. 5. "Because the Prohibitory Act is to be suspended under exceptions and restrictions, which exceptions and restrictions (and whilst Great Britain is under neither) intending a restraint upon the supplies of America, are neither liberal in proposal, nor probable in acceptance. 6." Because, among the many things to be done, the one thing needful is to be left undone. The Quebec Act is to remain without suspension. The power given to the commissioners is," to suspend the operation and effect of any Act or Acts of parliament, which have passed since the 10th of February 1763, and which relate to any of his Majesty's said colonies, provinces, or plantations in North America:" but Canada is not one of the said colonies, provinces, and plantations, referred to in the Bill, and therefore the commissioners have no power to suspend the operation and effect of any Act or Acts of parliament that relate to Canada. This, then, will create a stumbling-block insurmountable at the very threshold of negociation. For, besides the establishment of despotism and popery in Canada, under which America will never sit quiet, this horrid and unconstitutional Act, by extending the boundaries of its province, has invaded the property, and removed the land-marks of its neighbouring colonies; a violation that justice should redress, if America were even silent thereupon. 66 7. Because power is given to the commissioners to grant pardons to people who not only say they have been guilty of no offences, but the very Bills themselves say the same thing for them: for, besides acceding to the claims of America, the Americans are stiled his Majesty's faithful subjects; and to pardon faithful subjects is an act of supererogation, if not of absurdity. 8. "Because the appointment of governors being now in the hands of the Congress, an attempt to supersede that power, before it be known whether the terms offered be accepted, looks more like having an eye to that Machiavelian maxim, of "divide et impera," than to the more solid benefits of a general union. Lastly, "Because concession now, like a death-bed repentance, comes at the last hour; and being, as avowedly, the effect of necessity, and not of principle, we are left under all the fears and apprehensions of dissolution, and without the hope of salvation but in the magnanimity of America; a magnanimity however, which we have already experienced, and which (by insisting on the justice of removing from his Majesty's councils those evil ministers who have trodden on the liberties, and, with savage cruelty, spilled the blood of America, and, by placing in their room the friends of humanity and of the constitution), may restore us to that health and strength, and again to that peace and empire, which was once the boast of this country, and the terror of the world beside. ABINGDON." Debate on the Budget.] March 6. at Lord North began with explaining the terms of the loan. He enumerated the several sums that had already been voted this session by parliament, to which he added those that would probably be still voted to complete the supplies of the current year, amounting to 13,230,318. 2s. 10d. Towards defraying this expence, he reckoned the land and malt tax, 1,500,000l. exchequer bills as usual; and taking the sinking-fund by anticipation upon a 5th quarter, 3,000,000l. with some inferior articles, amounting in the whole to 7,294,786. Os. 6d., leaving a balance of 5,935,562. 2s. 3d. So that he proposed to borrow. six millions upon the following terms: each subscriber of 100%. to be entitled to an annuity of 31. per cent. which he valued at 661. 10s. A farther annuity of 21. 10s. for 30 years; which, at 14 years purchase, was equal to 35. And a proportionable share of 48,000 lottery tickets; that is, eight tickets for every 1,000l. subscribed; the probable profit on which would be 31. each; which for every 100l. was 21. 8s. Total 1037. 18s. He observed, that much art had been used, both at home and abroad, to depress the credit of the nation, and even to prevent the loan from being obtained altogether; for this reason, he wished the advantage to the subscribers might be considerable; for that it was better to grant ample terms, than to risk a bargain that might ultimately tend to our discredit. He therefore thought it both just and wise to give the subscribers such a bargain as might turn out a profitable one. That he had held out no false colours to the lenders, nor let one syllable escape him, in regard to the probability of a war with France, (the apprehension of which had lately so deeply affected the public funds), that they might not have it in their power to reproach him with events that might happen; that they therefore knowingly run the risk of that contingency; that he rather chose to borrow upon worse terms, than to hold forth flattering hopes of any kind whatever; that several reasons might be assigned for the present scarcity of money, besides the rumour of an approaching war; such as the extravagant speculations many of our merchants had lately run into with regard to the ceded islands, and the prevailing fashion of enjoying their fortunes immediately, or rather by anticipation: that besides, giving good terms now, secured our credit in future; that the stocks, he apprehended, would not be lower, were a war actually declared; and that the money was actually subscribed by substantial men, who were themselves able to advance it. With regard to the annuity part of the loan, he observed, that it was more advantageous to the public, to grant it for 30 years than for a longer term; as the long annuities, of which there were above 82 years to run, sold now at 20 years purchase. And as it might better suit some persons to have their annuities converted into a life annuity, and which would be of no prejudice to the public, he meant to put it in their option to do so.-Among other particulars, he took notice of the experiment he had made of criminal labour upon the Thames, which had answered beyond all expectation; and hinted at a farther extension of the plan over the whole kingdom; and that, to ease the counties, it might be adviseable to bring to a sale such of the royal forests as were now of little or no use, either for the growth of timber, or for royal grandeur. He took occasion to observe upon the extensive resources of this country, notwithstanding the despondency of some individuals; in particular, several accessions the sinking fund would receive within a few years, such as 140,000l. of exchequer annuities, between 1792 and 1798; and therefore, that in general it was better to borrow on higher terms, in a way that should in a course of years be adding to that fund. His lordship said he should enter upon the subject of the new taxes on Monday the 9th. March 9. Lord North, in the Committee of Supply, opened his speech by acquainting the House, that the interest to be provided for was 330,000l.; that to pay this it was necessary to provide a productive tax; that it was difficult to fix on any that would not be, in some degree, unequal: that he wished to avoid burthening the lower ranks; that it was not easy to come at the real property of individuals; but that one ground of judging of this, which prevailed in all nations, was by the expence at which they lived; and this, though it might not answer in every single instance, was yet a very good general rule; that laying the tax upon the consumption of commodities was both equal and palatable, as the resentment of the person taxed fell on the dealer, and not on the officer of the revenue; that the taxes on coaches, on servants, and on houses, were proper and eligible, as they were visible signs of ability to pay them; that a tax on bricks and tiles had formerly been thought of and rejected; as likewise taxing houses by the extent of their fronts, or by the number of their chimnies, which was the same as hearth-money, neither of which afforded a just estimate of the value of the house. He proposed, therefore, to exempt houses under the rent of 51. per annum from all taxation; that houses from 51. to 50l. should be rated at 6d. in the pound, and from 50l. and upwards at 1s. to be paid by the occupier; that this tax might be levied by those who collected the window tax, with a little additional assistance for a year or two, till the rates were fully adjusted. He then proceeded, by the assistance of the window-tax, to form a computation what the present tax would raise; which he reckoned as follows: in England and Wales, 259,000/.; in Scotland, 5,000l.; in all 264,000l. He then proposed an additional tax on all wines imported, of eight guineas per ton, or 2d. a bottle, on all French wines, and four guineas per ton, or 1d. a bottle on all other wine, which he computed would amount to 72,558. in the whole 336,558. being 6,558l. above the sum wanted. Some debate ensued. The gentlemen in opposition saw the taxes in a very contrary light, and considered them as highly oppressive and disproportionate. It was not, they said, from the rent of a house, that we could judge of the circumstances of the tenant; since tradesmen were obliged to possess houses commodiously situated, however highly rented. In several parishes of London and Westminster, the houses were burthened by the landtax, poor-rates, window-tax, pavement, lights, watch, &c. to the amount of 8s. in the pound, and upwards; and it so happened, that the parties most heavily burthened were the least able to bear it. The wine-tax was opposed only with regard to the Oporto, as it affected the commercial alliance subsisting between Portugal and us, and might produce a tax there on the importation of British manufactures. The Resolutions were agreed to. Mr. Gilbert's Motion for a Tax of OneFourth on the Incomes of Placemen and Pensioners.] Mr. Gilbert then moved, "That the better to enable his Majesty to vindicate the honour and dignity of his crown, and the dominions thereto belong ing, in the present exigency of affairs, there be granted to his Majesty one fourth part of the net annual income upon the salaries, fees, and perquisites of all offices under the crown (except those held by the Speaker of the House of Commons, the Chancellor or Commissioners of the Great Seal, the Judges, ministers to foreign parts, commission officers in the army and navy, and all others which do not produce a clear income of 2001. per annum to the person or persons enjoying the same) and also of all annuities, pensions, stipends, or other yearly payments issuing out of the exchequer, or any branch of his Majesty's revenues, after deducting all fees, taxes, and other out-goings charged thereon by authority of parliament; to commence from 25th March, 1778, and to continue for one year, and during the continuance of the Ame[The words in Italics were added by way of Amendment.] The committee divided upon this motion: Ayes 100; Noes 82. rican war. Debate in the Commons on the State of the Navy.] The House went into a committee on the State of the Nation; in which, Mr. Fox moved, "That the present state of the royal navy for the defence of Great Britain and Ireland, is inadequate to the dangerous crisis of public affairs." Mr. Temple Luttrell began with an apology for the length of time during which he must trouble the committee; but presumed he should stand excused, when it was considered that the several official papers now in review, had been, almost every one of them, ordered by the House on his requisition, after reiterated charges during the present and two preceding sessions, of venality, profusion, and fraud in the present ministers for the Admiralty; and which charges he was now to maintain and make good, from official and uncontrovertible proof. He had been greatly flattered, by finding that the sense of the other House had gone along with him, in calling for copies of the same accounts; but he had reason to be still further satisfied to find these very testimonials precisely correspond with the state and condition of the royal fleet, as he had described it before Christmas last. But though he was sufficiently used to the confidence of the Admiralty-gentlemen, not to be much astonished at their barefaced denial of the only authentic vouchers for their conduct and expenditure, as had been forcibly demonstrated by an hon. admiral in his eye (admiral Keppel); yet that the majority of the House should be the dupes of such fallacy, or wilfully shut their eyes and ears, and become accomplices in the guilt, yet he could scarce suspect they would go so profligate a length, to abet any wicked minister whatever. An hon. gentleman (admiral Palliser) had alleged that there were two distinct classes of 74 gun ships; that those of scription, not included in any return on your table) amounting to two men of war of 60 guns, three of 50, 11 frigates, and 14 or 15 sloops or armed vessels; if every one of them had a full war complement on board, they could not reckon 4,500 men, making a total of seamen in November 1777, to fall short of 48,583, including marines aboard, and serving ashore, supernumeraries, and every person whatsoever nominally in the pay of this country. It is evident, from the same circumstantial returns, that the whole of the victualled in the royal navy, throughout the universe, including supernumeraries and marines, could not exceed 47,407. Yet, by an offi the larger construction, and heavier weight | dition; and if it were not for an imposing of cannon, have a fixed complement of ostentatious parade of pendants at Spit650 men, according to the last establish- head, and the advantage of conferring a ment; and instanced the Valiant as of the multitude of professional favours, the nolatter class, which he boldly asserted to be ble earl at the head of the Admiralty would manned with her complete war-comple- do well to turn over the seamen from one ment. Now he defied the hon. gentle-third of the men of war now in commisman to point out, excepting the Valiant, sion, that the remainder might be of a proone ship of 74 guns in the whole navy, per force. The hon. member who so ably which was allowed 650 men complement; opened this debate (Mr. Fox) has justly and he would read the number actually stated that the numbers borne aboard the borne and mustered on board the said ship 105 sail before mentioned for the protecfrom the last office accounts, and shew the tion of these islands, did not, in November accuracy of the hon. member's represen- last, exceed 25,550; in America 15,365, tation. [Mr. Luttrell here read from the being 82 sail: in Jamaica 3,168, being 23 weekly returns, the number actually borne, sail; and on all other stations and services mustered, and victualled; and the former collectively, that is, the Leeward islands, amounted to 539 only, and the latter to Newfoundland, East Indies, Mediterra509.] It appears, by the returns of the nean, together with two ships on discoroyal navy, for the defence of Great Bri-veries (and a very few of an inferior detain and Ireland, that at the end of last November there were, yachts, cutters, and armed merchantmen included, in all 105 sail, among which we reckon 45 sail of the line of battle, and of them 25 carry 74 guns; of which 25, not more than two or three muster within 50 men of the reduced war-complement, nor within 100 of their proper war-complement: for I contend, that less than 650 will not be found sufficient for ships of that class, according to the modern construction and size of ordnance. The size of a 74 gun ship, on the improved scale, is from 200 to 400 tons more than at the commencement of the last war; and with the number I propose, the sea-officers opposite to me will under-cial paper, delivered in before the last restand, that, in case of the necessity to quarter the crew at the starboard and larboard tiers, both at one time, as may possibly occur in passing land-batteries, or engaging amidst an enemy's fleet, not more than seven private men can be allowed to a 32 pounder. Lord Anson, in the last war, found 650 men absolutely necessary for the complement of the 74 gun ships, that they might never go into action with fewer than 600: as a considerable deficiency must always be allowed for captains' servants, and the servants of other officers, widows-men, sick on shore, or absent on the duty of the ship in the room of pressed men, &c. I have not selected the 74 gun ships as in a worse state than the rest of the ships in commission; though the 25 sail have not within 3,300 of their reduced complement, nor within 4,500 of the proper complement for war. The second and fourth rates are still more defective, and the 64 gun ships in the same con cess, the numbers borne in September last, previously to the very large additional supply of hands, from stripping your autumnal fleets of merchant ships, are made to come up to 55,000, and the victualled to 51,715; which must be a most daring and atrocious imposition upon parliament and the public. However, Sir, I admit that such imposition is not without a precedent; for we are used to deceit of this nature of late years, on a like annual motion, which has been customary ever since the year 1750, when it was first approved of and admitted, to shew us, as was then expressed, the savings or exceedings on the allowance of 4l. per month each man, voted for the service of the year; a striking example of a similar piece of iniquity, and from the same delinquents, may be seen on your Journals in the spring of 1772, when an account was given to parliament of the number of seamen and marines actually borne aboard the |