Imperial couriers had been murdered. This account from Wickham is confirmed by advices received at the Admiralty, dated a few days before the day of action, from Lord Keith, which state that Massena was in such a position that he would be obliged to fight under great disadvantage, or retire into Genoa, where he would be starved.

I am, with the most dutiful respects, &c.,

Mr. King to Lord Castlereagh.

E. COOKE.

Most Private. May 5, 1800. Dear Lord Castlereagh-Accounts, of which the within contains the result, were received to-day. But I must observe to you that I have since read Wickham's letter, who states that he cannot give these accounts as official, as he has them only from private hands, and has not yet heard from headquarters.

I have left with Mr. Pitt your letter to me, containing two Compensation queries submitted to Mr. Pitt, which he will answer. With respect to the Speaker's, it struck him, I think, that the measure should be the present value for so long as the present Parliament is called, and afterwards the amount of the pensions heretofore granted. But of this you will hear from Cooke. I am, &c.,

J. KING.

Mr. Cooke to Lord Castlereagh.

London, May 6, 1800.

My dear Lord-I set out to-morrow morning. As this express will outstrip me, I enclose a copy of the articles, with all the amendments made. As it was found impossible not to make one or two alterations, it was judged prudent to alter everything like inaccuracy of expression. I think there is no alteration of substance, except that which relates to influence: the others correct inaccuracy of expression, or explain what was doubtful.

Mr. Pitt received this morning your Lordship's letter to Mr. Rose on the subject of the countervailing duties. He is clearly of opinion that they must be settled before the Union; and he thinks that your Lordship's objection to the adoption of the present drawbacks as the countervailing duties, where it can be done, is the safest mode, if it secures to Ireland the protection to her manufactures which she at present enjoys; and he therefore does not conceive your Lordship's objections as conclusive. My feeling has been to prevent variation from existing duties as much as possible. It appears to me that the countervailing duties transmitted effect that as far as possible, and that, therefore, Ireland will be satisfied with them.

I enclose the draft of the Compensation Bill, which your Lordship may put into the way of being completed. Upon your queries, Mr. Pitt wishes the liberal line to be adopted. He thinks the Speaker should have his salary to the conclusion of the present Parliament, and then as large an allowance as his predecessor.

I enclose an official letter from the Duke of Portland on the Union and Parliament Bill.

I do not come quite empty-handed.

The Duke of Portland desires me to say that 6000 troops are moving towards Ireland; but I know not the day they will set out.-No further news.

Ever your Lordship's, &c.,

E. COOKE.

The Right Hon. J. Beresford to Lord Castlereagh.

Four o'clock, May 7, 1800.

My dear Lord-In writing my letter to Lord Auckland, I have had occasion to consider the subject of countervailing duties more accurately, and the result is, that I conceive the principle that Mr. Pitt has adopted, viz., the adhering to the quantum of drawback, is an arrangement that would be advan

tageous to Ireland, because all our drawbacks are calculated to answer, as nearly as we could, the actual duty paid upon import, whereas the English drawbacks are, as you see, short of the import duties in many instances, so that we should export cheap and import dear. It is true that part of that duty which would cause us to import dear would be what was retained in England; that is an objection, but, considered as to manufactures and protection, it would be highly advantageous, and, as to revenue, there would be no loss of moment, and particularly as the amount would go to Imperial Revenue.

I see what Cooke means in saying that silk is in our favour; for, by calculating by the Rule of Three, 8s. 8d., 58. 6d., 4s. 2 d., 2s. 7 d., to which he thinks is to be added 10 per cent.; but the fact is, that the 10 per cent. is included in the 4s. 2 d., and, I apprehend, is not in the 8s. 8d.

I shall postpone writing to Lord Auckland until to-morrow, as my mind is undecided.

I am, my dear Lord, &c.,

On the Duties upon Silks.

Present Duty.

J. BERESFORD.

Ribands of silk per fb., 128. 84d., valued at £3,

Decrease from the present duty per lb., 4s. 02d.

Then the decrease from the present duty will be 93d.

Stuffs of silk, per lb.

9s. 7d.

6 0

11 101/

Then there will be an increase in the duty of 1s. 10d.

Private.

Lord Castlereagh to Mr. Rose.

Dublin Castle, May 8, 1800. My dear Sir-On Mr. Beresford's return to town, I communicated to him Mr. Cooke's letter relative to countervailing duties, also mine to you, forwarded by express. We have since gone over together your proposed system of duties, on which Mr. Beresford is preparing detailed observations, with a view of showing the impossibility, or, at least, the very great difficulty, of coming to any correct settlement without a more precise investigation of the subject, than is practicable by correspondence within the period which can be spared, without exposing the measure by delay. His opinion has always been in favour of leaving the specification of the duties to the United Parliament, and the rather, as he conceives that the Irish system in charging the duty in point of calculation must undergo considerable alterations, which appears to him a strong objection to making the schedule of protecting duties a part of the treaty. He inclines to think that the proposal of taking a duty on the import here of the manufactured article less than the duty actually paid on the raw material would be liable to the objections stated in my former letter, and that it would be strongly insisted on that what England does not give in drawback to the exporter, ought to be placed to the credit of the revenue.

Upon the whole, he wishes that the duties should stand as at present between the two countries for three months after the Union, till the United Parliament shall enact the proper duties to be payable under the principles laid down in the treaty. In the mean time, our respective systems of laying on the duty might be more nearly approximated; and, when the measure came to be considered in the United Parliament, the arrangement would be discussed on its merits, and not with any collateral views of creating jealousy. The only inconvenience that can be stated is, that the operation of the commercial part of the treaty will be delayed for three months; the giving the power to the United Parliament cannot be disputed, as it must be within its competence, in case an article shall hereafter be brought under an excise in either country, which is now exempt from duty, to settle the proper quantum of countervailing duty.

As Mr. Beresford will write probably to-morrow either to you or Lord Auckland, I shall not add more at present. Believe me, &c.,

Private.

CASTLEREAGH.

Dr. Black to Lord Castlereagh.

Londonderry, May 8, 1800. My Lord-I have the honour of your Lordship's letter, and feel increased gratitude for your persevering kindness. As I shall avail myself of the permission of conferring with your Lordship previous to the meeting of the Synod, I will now only say that I will continue to impress on my friends the confidence in Government that I entirely feel myself, and, I doubt not, with effect. I am much concerned that so very respectable a man as Dr. Bruce should have taken up this business in the way he has done: he seems still unsatisfied, for, in his letter of the 28th of April, he regrets that the committee did not meet, and thinks it "neither the usage nor the interest of the Dissenters to rely on anything he has yet Whether I have been credulous or he unbelieving,

heard."