nuity expired with the life of the annuitant, of life, or make him an object of charity ; while the stockholder was always possessed for what title could such a man set up to of a real capital. The difference between the your charitable asssistance, who was postwo was evidently immense, and the pre-sessed of a capital of 6 or 7001.? He sent tax constantly kept in view this essen-therefore was not entitled to be exempted tial distinction. from the general principle; and this would Sir W. Geary thought the bill bore too apply equally to the possession of landed hard on the lower classes of the people.and of funded property. According to It was said, that every man was, by the the extent of a man's income in many dif bill, taxed according to his means. This ferent situations, he might have it in his was not, however, the case; every man, power to make such alteration in his exit was true, having more than 50l. a year, penditure as that the tax would not entirewas liable to be taxed; but a man who ly crush him: he might be able in some possessed 501. a year with a certain number measure to relieve himself: if he lived on of children, could not be said to have the the first floor, for instance, he might resame means to pay the tax as the man who move to the second, and so lessen his exhad the same property, and no children.pences; if he was on the second already, he He thought, therefore, there ought to be might mount to the attic story; but, where exemptions in that respect, as in the ori-a man was already found to be in the celginal act. lar, where could he be sent to, what reMr. Babington was of opinion, that en-source could he have? With regard to the forcing the tax would, on many occasions, embarrassments of the commissioners, ia produce very great hardship; and thought, carrying the act into execution, they would from his own experience, that it could not not take place, at least, in the case of the fail to prove a most disagreeable task to funded property. the commissioners employed under it. He, Mr. Spencer Stanhope observed, that it therefore, wished to remind the noble was very common for people in the lower lord, that taxes very often took their com- ranks of life to settle on their widows the plexion, in the public opinion, from the interest of the small sums they had been occurrence of cases of particular hard-able to accumulate, and the tax, operating ship; and thought that some modifications on such an income, night reduce those would render it more palateable, and who received it to the situation of paupers. equally productive. Mr. For replied, that people of that description evidently belonged to the class of annuitants.

Mr. Spencer Stanhope said, the tax would operate with a severity amounting to cruelty, in those cases, where small farmers left 100l. to their widows. for their lives, with remainder to their children; it would also fall extremely hard upon those labouring persons, who had, whilst young, provided for old age, by saving a little property, which they vested in government security. In this case it would prove a tax upon the old and infirm, whilst the young and vigorous were exempted.

Mr. For wished to state in a few words his ideas, respecting the principle of the tax. The general principle of it seemed to be, that all persons having property, of whatever kind, were bound to contribute. The exception from this principle was, that those were to be exempted from its operation, who could not contribute to the tax without depriving themselves of the necessaries of life, and thus becoming the proper objects of charity. In many cases, it would be impossible to take any thing from the produce of labour, since it might be barely sufficient to procure subsistence. Hence the propriety of those exemptions Mr. Wilberforce said, he did not see that were proposed in certain cases. An- why the difficulty should be greater now, nuitants also below a certain sum were to than under lord Sidmouth's administra be exempted, because they could not be tion, to allow, in certain cases, funded said to be possessed of real property. But property, under 501. a year exemption. this would not apply to income derived Artificers and artisans, he thought, were from monies in the funds, or from landed much better able to bear the tax, than property. Suppose a man to be possessed many widows and persons in a state of deof 6 or 700l., from which he derived an crepitude and decay, who had seen better income of 30 pounds a year, by subject-days, and who, by the diminution of ing him to the present tax, you could not their little means, would be particularly be said to deprive him of the necessaries ppressed,

Mr. Francis remarked, that the noble sphere, by, if possible, more severe nelord, who brought forward the tax, seem cessities; and when their dependence rested to be so inveterately addicted to hised solely upon a little funded property, principle of arithmetical proportion, that those sufferings were likely to be exten he seemed disposed to sacrifice every con- s vely felt. Manufacturers and traders sideration of benevolence to the plan of could increase their profits to answer any squaring the tax, in all cases, to the sum additional outgoing; but persons of limitof income, without at all adverting to the ed incomes had no means of retrieving infinitely various cases of hardship and the deficit that would be occasioned by difficulty to which poor persons, with small the tax. incomes and large families, were exposed. Mr. Secretary For begged leave to reBut he would find, upon experience, this call the attention of the committee to the rule of proportion would prove a rule of line of distinction he had before drawn, false position. With men whose incomes and to repeat that it was by no means the were far above want, for instance, two or wish of those who brought forward this three thousand a year, little or no incon- tax, that it should so far trespass upon venience would be felt; but where the the necessaries of life, as to oblige any of means of a family's existence came to be the parties from whom it should be exact. abridged, the hardship would press intole-ed to apply for parochial, or even for pri. ably. vate relief; and therefore upon this prin

Mr. Hudleston recommended that the ciple, as in the cases of income from labill should be rendered more palateable, inbour, the mere annuitant for life. in any order that it might succeed. His first in- income from the funds under 50l. was expression, when it was introduced, and the empted by the bill. But any person who impression which he was convinced remain-was the fee-simple proprietor of 5 or 6007. ed upon the public mind, was that no in- in the stocks, which might entitle the holder come of any description whatever under to an income of 20 or 30l. a year, he 501. a year was to be subject to its opera- could not consider in the light of an obtion. He earnestly recommended that the ject, likely to want the necessaries of life, present clause should be abandoned, as or to be driven to seek for charitable relikely to produce great distress, and con- lief, and therefore an annuity so circums siderable discontent, more especially when stanced came fairly under the operation of compared with the measure of a similar a property tax, like freehold property in description which proceeded from a late land. For the class of persons to whom right hon. gent., who had cautiously avoided pressing upon those classes of society which would be peculiarly affected by the present bill as it now stood.

his hon. friend alluded, and who were struggling with narrow circumstances to preserve appearances, and maintain the respect to which their characters in life Mr. W. Smith expressed his concern to justly entitled them, he felt as sincerely hear his right hon. friend (Mr. Fox) say, as any man; and not merely for those that the operation of the tax was only to with incomes of 100l. or 2007., but even in be arrested when it would occasion a want many cases with 500. a year. No mau of the necessaries of life. He felt more for was more sincerely disposed than he was those who, with the most scanty means, to afford them alleviation. He begged his were obliged to do what was called "keeping hon. friend to be assured, that he was not up appearances in life." He alluded to himself a friend to the tax or any of its that decent and respectable order of per-principles or operation; that he was sensisons, numerous every where throughout ble the objections to it were just and innuthis metropolis and the kingdom at large, merable; but his majesty's present miniswho had seen better days, and been early used to the comforts of life, but who, with small incomes, were condemned, under the vicissitudes of the times, to struggle with difficulties, in endeavouring to preserve appearances and maintain their claims to decent respect. That order of persons would be more hurt by the necessity of applying for parochial relief, or chantable aid, than those of a lower

ters were reluctantly forced to adopt it, under the pressure of existing circumstances, which they had the consolation to reflect they had no share in producing. But when the alarming pressure of those exigencies were felt on all sides; when their ears were daily and hourly saluted with admonitions of "take care of the dangerous situation of the country, you must have powerful fleets and formidable armies,

and you must spare no expence in arm- great pressure of public business, he thought ing for your defence at all points ;" and could be with propriety complied with. yet when ministers came to propose the The lord chancellor observed, the noble means of raising funds for such prepara-earl need not be apprehensive of any protions, it was not very pleasant to their ceedings obtaining with respect to the pefeelings, when they heard nothing but ob-tition alluded to, this session; for when jections and embarrassments.-The house their lordships considered the great weight then divided upon the question, that the of public business, and the immense quanclause should stand as it did. Ayes, 58. tity of judicial business, on which great Noes, 18. Majority 40.-A subsequent property, and interests important to their discussion took place upon an amendment fellow subjects, depended, they must feel proposed by Mr. Wilberforce, for exempt- they could spare no time for investigating ing from the tax on professional incomes, what peerages were in abeyance.-The earl so much of their amount as shall be paid of Suffolk then made some allusion to the in life assurances for the provision of wives Suffolk-property, the bulk of which was enor children after the death of the party.joyed by two other noble families, and, in It was supported by Mr. Babington and contemplation of his own claims, expressed Mr. W. Smith, but opposed by Mr. Van- his wish, that the records or registers were sittart, and negatived without a division. kept and preserved, as they are in Scotland. Several additional clauses were proposed [CONDUCT OF JUDGE FOX.] Lord by Mr. Vansittart, and particularly a Grenville, adverting to the order for Monclause for subjecting to the tax all exche- day, relative to the attendance of witnesses quer bills, and other unfunded stock, the in the case of Mr. Justice Fox, observed interest of which is paid out of the reve- that it was evidently impossible for the Due, to commence from the 10th of Oct., house to take that business into considerawhich, after a suggestion from Alderman tion on so early a day, and therefore he Curtis, that the tax should commence on should merely move to discharge the order the 5th of July, was settled as for the for Monday, and renew it for the 30th former day. The bill being gone through, instant; which motion, he was authowas ordered to be reported the next day, rised to say, had the consent of the noble but the clauses were reserved for further marquis (Abercorn) with whom the busiconsideration on Monday. ness originated.

HOUSE OF LORDS.

The Duke of Cumberland said, he was also authorised by his noble friend to state, that he had no objection to the present motion. He trusted, however, that in postponing the order, it would not be understood that it was to be deferred sine die.-After a few words in explanation from lord Grenville, the order was discharged, and fixed for the 30th instant.

Friday, May 16. [MINUTES.] The house proceeded at 10 to Westminster-hall, and returned about half past 3, when an order was made to proceed further on the trial of lord Melville the next day, and a message was sent to the commons to acquaint them therewith.-The Mutiny bill, the Irish Loan [REPEAL OF THE ADDITIONAL FORCE bill, and the Irish Treasury Bills bill, were BILL.] Lord Grenville moved, that the read a 2d time.-The earl of Suffolk took Additional Force Act Repeal bill should be an opportunity to allude to a petition pre-read a second time on Monday, and the sented some time since, claiming one of lords be summoned. the titles borne by his lordship, which was Lord Hawkesbury expressed a wish that alledged by it to be in abeyance. He had a longer interval might be allowed. It been indisposed at the time it was present- was understood that there were other subed, and was obliged to leave town soon jects connected with the repeal of this bill, after; which would shortly, he observed, upon which he wished for information, and be the case, on certain pressing domestic respecting which, he thought a further occasions: what he had to submit to the time ought to be allowed for their consihouse, and in the way of requisition, if deration. His principal reason, bowever, such might not be deemed improper or irre- for rising, was to ask a question of the gular, was, that no proceedings should noble lord. He had heard that it had take place, respecting the business, during been proposed in another place, to alter his absence, which, when he considered the constitution of the army, by enlisting the advanced state of the session, and the for a limited time. He wished to know VOL. VII.

whether there was any intention to that ef- then adverted to the number of seamen fect on the part of his majesty's ministers? employed, and for whom it proved a nurLord Grenville denied that there was any sery; and the extensive drawback upon connection between the present bill and the slave trade itself which the bill would other measures that it was supposed by the produce, might be conceived, when it was noble lord were intended to be brought known, that out of upwards of 38,000 forward. Whether any other measures slaves, more than 22.000 were afterwards were to be proposed or not, he should still exported from the British islands to foconsider the repeal of the bill as a mea-reign colonies and settlements. When he sure of sound and wise policy. With re-reflected on the immense capital employed spect to the question of the noble lord, it in the trade, the great quantities of British applied to what was irregularly known with manufactures consumed in consequence of respect to something that had been stated it, and the numbers of seamen employed, in the house of commons. He could only how strong must be his reprobation of a say upon this subject, that the house of measure, which would diminish nearly two. commons would decide upon any such pro-thirds of the whole! His royal highness positions, according to their own judg-adverted to the different sentiments enterinent; and that this house could not be tamed upon this subject by the father of supposed to know any thing that passed in the noble lord, now at the head of admithe other house, until it came regularly before them. The bill was ordered to be read a 2d time on Monday, and the lords to be summoned.

[SLAVE IMPORTATION RESTRICTION BILL.] The order of the day for the third reading of this bill being read,

nistration, and who was fully impressed with the importance of these considerations. He referred to the operation of the three past acts; from the first passed in 1760, to the general act of last session; and he expatiated upon the advantageous traffic between the British islands, and the The Duke of Clarence rose, and ex-Spanish main, which entirely depended pressed his intention of moving an amend-upon the transmission of slaves, and which ment to the title of the bill, which he seem-would prospectively be in greater demand, ed to say would produce the effects intend- as it was the present policy of the court of ed, with respect to the operation of certain Spain to cultivate the extensive island of parts of the bill, to which, more than the Cuba. Added to these considerations, the rest, he strongly objected. He wished that bill was inefficacious as to its avowed obsome peer, more competent than himself,ject. No regulations of our legislature had come forward; but he felt the impor-could prevent those foreign colonies being tance of the subject so strongly, that he supplied by the ships of other states: it was induced to offer himself to the atten- was impossible; the coasts of Africa were tion of their lordships. There were par- open to all nations. To pass such a bill ticular parts of the bill, which, more than would, therefore, be neither consistent any other, and in every point of view in with true policy, as it would throw that which he considered them, his royal high-into other hands which we might ourselves ness seemed to think objectionable. He retain; nor with true humanity, as the meant chiefly those which went to prevent transmission of slaves would be given to the exportation of slaves from British those who would not use them with such islands, or in British vessels, into foreign tenderness and care. His royal highness colonies. When he considered this prohi- then adverted to the share the Americans bition, under whatever motive it was pro-at present enjoyed of this traffic, and the fessedly urged, he must deem it part of a system for the abolition of the slave trade. Were their lordships duly to consider, or had they an opportunity of considering, that great mass of evidence which was adduced on the subject, they would then be fully aware of, and thoroughly impressed with, the importance of the traffic in question. His royal highness entered upon some calculations to evince this proposition, and stated the capital employed in the trade to exceed two millions sterling. He

increased proportion they were likely to have, should the bill pass in its present shape; and he called the attention of their lordships to the circumstance of the cargoes now on their progress to the West Indies, and the calamitous consequences that must ensue, when the farther expectation of these should be stopped. Upon the whole, his view of the measure was such, that he should move, in the way of amendment, to leave out that part of the title of the bill, which went to prevent the

exportation of slaves, by any of his ma- The Earl of Westmorland considered jesty's subjects, into any colonies or islands, that part of the bill which it was the object subject to any foreign state or power. of the illustrious duke to do away, as The Earl of Suffolk telt himself bound tending not only to destroy a large proporon principles of humanity, as well as of tion of the trade alluded to by the illusliberty, to support the bill. He adverted trious duke, but also the trade carried on to the practicability of cultivating the West- to the Spanish colonies in America, under India islands, by other means than those the cover of exporting slaves, and which of the importation of African negroes; created a market for two million sterling and suggested the possibility of introducing of British manufactures. He did not obstapoys from the east, or some of the in-ject to that part of the bill which prohibithabitants of the Cape of Good Hope. He ed supplying with slaves, colonies taken dwelt much on the good effects of a mild during war, as, in the event of their being and humane treatment of the negroes at surrendered, the British capital employed present on the soil, which, together with only went to enrich the enemy. With reencouraging propagation amongst them,spect to the abolition of the slave trade, the might in a short time preclude the neces-trade had been carried on for a long series sity of farther importations for the pur-of years under the ablest ministers that poses of cultivation.

The Marquis of Sligo opposed the bill, as pregnant with infinite danger to the very existence of the West-India islands.

this country had seen, and who never The Bishop of London said, he could thought of abolishing it; the idea of the not satisfy his own mind, if he sat silent abolition first originated, within a few years upon what he must consider as a question past, among atheists, enthusiasts, jacobins, of morality. The objections which had and such descriptions of persons. If they been urged against the present bill, did not doubted his statements with respect to the weigh much with him, for they were the amount of the trade carried on, let evisame that had been advanced against the dence be called to the bar to prove or disbill for abolishing the slave trade. The prove them, but at least the house ought continuance of this traffic could not be to pause before they consented to destroy maintained for an instant upon the score a trade of such magnitude, particularly at of morality, and here he was glad to find a time when our commerce had so many that the objections upon the ground of po- difficulties to encounter. The argument, litical consideration, made no less against that supplying foreign colonies with slaves it. If it contributed to prevent the inor-enabled them to rival us in the market, was tality which was always found to acconi- one directly in favour of the slave trade. pany the cultivation and breaking up of new grounds, that would be a great inducement to him to vote in support of it. He had for a whole year constantly attend- Lord Holland said, that it was almost ed a committee which sat in that house, to unnecessary for him to trouble their lordconsider of the propriety of abolishing the ships. All the objections to the principle slave trade, and the result of all he had of the bill had been urged over and over, beard was, that it was possible to keep up upon every discussion which took place on the quantity of negroes necessary for culti- the bills, which had been almost annually vating the West Indies, without recurring submitted to parliament, for abolishing the to importation, or the dreadful practices slave trade. So far from the planters beto which it gave rise. Wherever that uning alarmed by the present bill, all of them fortunate race of men were treated with he had conversed with, were decidedly in common humanity, they increased like favour of it. So far from its being prejuother human beings. In Virginia, where dicial, they were decidedly of opinion, that the importation of negroes had been pro- it would be advantageous to their interests. hibited, a census was taken in the year Were the traffic to cease to-morrow, he 1786, and it was found that in that pro-was convinced, that not an article less of vince their number had increased upwards British manufacture would find its way into of 15,000 in the course of 3 years that the the Spanish colonies. Fortunately, Britrade was prohibited. He was anxious tish manufactures were become of absolute that his countrymen should be entirely dis-necessity to the inhabitants of South Ame engaged from all concern in that oppro-rica, and they would have them, though brious traffic, and therefore he would vote the slave importation trade, which, accordfor the bill before their lordships. ing to the statement of a noble lord, was