security of Europe is essential to the security of the British empire. We cannot separate them. Permit me, my lords, before I sit down, to advert to a circumstance, which, if left unexplained, might subject me to the imputation of speaking with an illiberal warmth and prejudice. On the present and on other occasions, I have used harsh language respecting the French as a nation; and surely they have been, during nine years, the most detestable people that ever disgraced the globe on which we live, and breathe, and have our being. They have been, and still continue to be, the scourge and pest of afflicted humanity. But I wish, once for all, to be understood not to speak of the French such as I saw and knew them twelve years ago; nor of the French such as I hope, one day, again to see them. I speak of them as they are, a credulous, subjugated, irreligious, immoral, and cruel people; blind instruments of the corruptions, caprices, and crimes of a few desperate regicides. 1 speak of them as they are, and will continue so to speak of them on every occasion that may present itself; because I feel and know, that we cannot be too often and too strongly impressed with a true opinion of our enemy, and with a true sense of our danger. But, God forbid that I should apply such expressions to the nation which I saw, composed of a brave and generous nobility, and a goodtempered and ingenious people; even then, however, following false lights, and tending towards the precipice down which they have since fallen. It is among the bitter misfortunes of that nobility, and of the other respectable classes, forced into exile and laden with distresses of many kinds, to feel ashamed of the country which gave them birth, and to carry about with them the sentiment, that the very name of a Frenchman will, for ages to come, sound gratingly to the ears of mankind. The contrast, my lords, is obvious, and offers itself to our attention. I see it with complacency and with pride. It is a pardonable pride, and of a good and moral tendency. Englishmen derive, from their consciousness of being Englishmen, an elevation of mind, which, both to the present race and to posterity, will operate as an incessant encouragement to national virtue and to right exertions. "Vera gloria radices agit, atque etiam propagatur." The Earl of Darnley said, that the pre sent measure was one which their lordships were called upon by the most powerful motives to sanction, as, exclusively of the great and salutary principle on which it proceeded, it was calculated in every point of view to defeat the designs, and ruin the power of the enemy. The Duke of Bedford said, that the bill turned upon two great and leading principles. The first of the two principles was, how far it was wise and expedient to raise a great portion of the supplies within the year, rather than by the usual way of loan? It was impossible to discuss this principle by arguments drawn from experience or comparative effect, because it was a mere speculative ques tion, and therefore could not be treated in the same manner as that which had stood the test of trial in repeated instances ever since the establishment of the funding system. There was, however, the constant and uniform prac tice of our ancestors against it; nay more, there was the practice of the present mi nister himself, who had, during five years of expensive war, followed the ancient plan of raising the supplies by loans. If, then, we were now to adopt the mode recommended by this bill, it would be an admission that the author of it had been for that space of time in the wrong, and that the present was preferable to that which he had hitherto pursued. No noble lord, he believed, would support it as positively good; but would merely argue for it as expedient, and adapted to our present circumstances; but yet it would not be difficult to prove that, even comparatively, it was a more injurious mode of raising the supplies than that which had been so long pursued. The second principle of the bill was, whether, if the propriety of raising a great part of the supplies within the year were admitted, a tax on income was the desirable means? This was a question of material importance in the view in which the measures of the last year were considered; for, as by raising seven millions within the year, it was contended that the general principle of raising the supplies within the year was recognised, it might hereafter be con tended that, by adopting the present bill, they recognised the principle of taxing income. Now, nothing could be more injurious to the state, than to assume this as a principle recognised, and to act upon it. It had been the general practice of taxation, to levy as great a portion as possible of the sum wanted upon articles | a three-hundredth part. If the tax should continue so long as to make it inconvenient for a person to discharge it by disposing of a part of his capital, then in its effect, it will have all the consequences of a permanent tax; in which case it will not only prove more injurious to individuals, but to the general welfare of the state; for there is a most essential distinction between taking a sum from the public upon articles as they are consumed, and taking a sum from the means by which produce is to be obtained. The latter strikes directly at the vital principle of all national prosperity, for it operates as a check upon improvement. At a time when every writer upon political economy is of opinion, that tithe operates as a general check to the advancement of agriculture, and the melioration of the country, we are about to adopt a measure which will establish a new tithe over the whole kingdom; and that which in its partial operation is deemed to be so injurious, we are about to generalize and extend to all the arts and manufactures, as well as to add it to the existing title upon agriculture. Now, when it is agreed on all hands that the tithe which is derived from annual profits ought to be converted into principal, if it could be done without affecting the interests of those who derive their income from it, you are about to establish a more enlarged tithe, and that in the heaviest way; for it not only proposes to take a tenth of every man's industry, but in many cases a tenth of the capital necessary to be employed in order to make that industry productive. In the mixed and uncertain tendency of the tax, the most striking inequalities will impede even its success as a measure of finance, whereas, if it had been directed at capital, it would have been less complicated and less unequal. It is a pretty general opinion that capital cannot be got at nor ascertained; but if the principle be once admitted, that capital or property is to be charged in proportion to the protection it derives from the government, surely it may be discovered. I do not feel it to be my duty, continued the noble duke, because I state my objections to one tax, to suggest another in its stead; but yet I think that a tax might be found equal to the exigency of the moment, and not liable to any of the objections which are justly advanced against this bill -I mean a tax upon successions, not merely collateral, but lineal.-This is not of luxury and of consumption; and, so long as that practice could be continued, it would never be considered as materially unjust in its operation, though one description might for the moment be more immediately touched than others; and although the whole community might not pay towards it in equal proportions, still, as it was optional, it could not be deemed fundamentally wrong. If therefore it was abandoned, it was a confession that we could not go on in the most equitable course of taxation. This, then, must be considered as a forced contribution. If the sum could be raised by a tax on consumption, every body must acknowledge that it would be a preferable mode. But if the state of the country was such that a forced contribution must be the means of supporting the government, then it became their lordships to consider well, whether the general principle of taxation, which required that every man should pay in proportion to the protection he received, which protection was commensurate with his property, was acted upon in this bill. In his mind the criterion was extremely erroneous. In one case it would be a tax, as it professed to be, upon income; in another, it would be a tax upon capital. A temporary tax upon income must in its nature be, in many instances, a tax upon capital. The present tax was said to be for three years. Thus, then, a person possessed of 1,000l. a year, and expending the whole of it, could not without considerable inconvenience, reduce his expenditure to 900%.; whereas, by taking from his capital 100%., he will diminish his income but 51. a year for each year, and with comparatively a trifling inconvenience, he will be thus enabled to pay his tax. Persons, on the other hand, who possess greater incomes than they annually expend, convert their surplus into capital. In both cases, therefore, the tax takes from their capital, and not from their income. Yet possessing this clear character of being, in most instances, a tax upon capital, it would not be difficult to show how unequal it would be in its operation; for if the annuitant is obliged to have recourse to his capital, you take from him a fiftieth part of his property, as the average value of existing annuities cannot be said to be more than five years purchase. You take from the stockholder little more than a two hundredth part, and from the land owner only bill, but most of his arguments on that head seemed to have arisen from not having kept the real object of the bill, namely, a tax on income, distinct from considerations that apply solely to a tax on capital. All large taxes must be liable to the im my idea, but is the suggestion of a noble great stress upon the inequalities of the friend of mine, whose abilities this House has often had occasion to witness, parti- | cularly on points of finance (the earl of Lauderdale).-Having stated his objections to the principle of the bill, his grace went into an examination of its particular provisions, and concluded with remon-putation of inequality more or less, but as strating against the measure being injurious, impolitic, and unjust. The Lord Chancellor said, that the present bill was professedly a bill which had for its object the taxation of income, and the noble duke had said, it embraced two important principles, the one, the principle of raising a considerable part of the supplies of the year within the year; the other the principle of effecting that measure by the means of a tax on income. With regard to the first, the noble duke did not appear to have completely made up his mind: but he termed it a mere speculative question, and a mere speculative question it was, inasmuch as it was new in the practice of finance; but although former financiers had not taken such bold and comprehensive views of the possibility of successfully enforcing measures of finance of a far greater extent than had hitherto been attempted, it did not follow that the measure was not likely to be eminently successful, and it was agreed on all hands, that for a variety of important considerations, if a large portion of the supplies could be raised within the year, it was most desirable. It ought, however, to be recollected that the present chancellor of the exchequer, who had proposed the bill, was the very person who had advised and effectually supported the plan of annually setting aside a part of the supplies of the year for the useful purpose of applying it to the reduction of the national debt-a plan which had now been for some years continued, and from which the public had derived advantages so important that the country could not forget the gratitude that was due to the man whose genius had prompted him to carry into execution a design so noble and so useful. It was reasonable, therefore, to infer that the present measure of raising a tax amounting to ten millions upon income, would be found practicable. The noble duke, indeed, had told the House that a tax on capital directly would be far preferable; to which it was a sufficient answer to state the absolute impossibility of ascertaining what the capital of individuals respectively amounted to. The noble duke had laid much attention had been paid to avoid that effect, as ever was paid to any measure of finance. The noble duke had told the House that somebody or other had projected a tax that would answer the same end as the present bill, and be less felt, viz. a tax on all successions: but surely a very little reflection would serve to show that such a tax must be in its individual instances so enormous as to be ruinous to the last degree. Hitherto taxes on articles of consumption had been selected by ministers; and it was evident they were wise in so doing. The bill was read a third time, and passed. The King's Message relative to a Union with Ireland.] Jan. 22. Mr Secretary Dundas presented the following Message from his Majesty: "GEORGE R. "His Majesty is persuaded that the unremitting industry, with which our enemies persevere in their avowed design of effecting the separation of Ireland from this kingdom, cannot fail to engage the parti cular attention of parliament, and his majesty recommends it to this House to consider of the most effectual means of counteracting, and finally defeating, this design; and he trusts, that a review of all the cir cumstances which have recently occurred (joined to the sentiment of mutual affec tion and common interests, will dispose the parliaments of both kingdoms to provide, in the manner which they shall judge most expedient, for settling such a complete and final adjustment as may best tend to improve and perpetuate a connexion, essential for their common secu rity, and to augment and consolidate the strength, power, and resources, of the British empire. G. R." A similar Message was also presented to the Lords by lord Grenville. Debate in the Commons on the King's Message relative to a Union with Ireland.] Jan. 23. Mr. Secretary Dundas presented to the House, by his majesty's command, Copies and Extracts of Papers, containing secret Information, received by his majesty's government, relative to the proceedings of different persons and societies in Great Britain and Ireland, engaged in a treasonable conspiracy, and to the design carried on by our enemies, in con-justment has not been effectual. This does cert with such persons and societies, for effecting the separation of Ireland from this kingdom, sealed up." the last solemn and final adjustment has not answered the purposes for which it was intended. His majesty's ministers assume that the House is in possession of information to convince them that this ad On the order of the day for taking into consideration his Majesty's Message of yesterday, being read, Mr. Secretary Dundas said, he considered it unnecessary on the present occasion, to do more than simply move an address of thanks to his majesty for his gracious communication, and stating that the House would take the subject into their serious consideration. On a future opportunity, after the House had had leisure to reflect on the matter, and to peruse the documents now laid before them, it would be time enough to enter into any discussion. This course he was the more inclined to pursue, as it was not easy to conjecture the nature of the arguments which could be adduced in the present stage of the business. He should content himself, therefore, with moving, "That an humble Address be presented to his majesty, to return his majesty the thanks of this House, for his most gracious message; and to assure his majesty, that impressed with a deep sense of the magnitude of the objects to which his majesty is pleased to direct our attention, and anxious at all times, and particularly at the present crisis, to avail ourselves of every opportunity to improve and perpetuate the connexion between Great Britain and Ireland, so essential to their common security, and to promote the strength and prosperity of every part of the British empire, we shall not fail to enter on this consideration with all due dispatch, and with the diligence and attention which its transcendent importance demands. Mr. Sheridan rose and said;-I must declare candidly, Sir, that I am not of opinion, that nothing more is now necessary than to return our thanks, for his majesty's gracious communication. It is impossible to view a subject like this in so narrow a light. When we recollect that within no very long period, a solemn, entire, and "final adjustment" (mark the words) took place between Great Britain and Ireland, it does seem to be incumbent on those who come forward with a new proposal of adjustment, to show us that [VOL. XXXIV.] not appear to be the conclusion which they are entitled to draw, or the course which the House are authorized to pursue. Before any new plan of such magnitude and importance as that which is known to be in agitation, can be entertained, it ought to be made manifest, that some new contract is necessary, and that the solemn, entire, and final adjustment formerly ratified and concluded has not been attended with that security to the empire, which it was expected to produce. I am struck, too, with this consideration still more forcibly when I think of the declaration of the Irish parliament sanctioned by this House. The resolution deserves particular attention: it is" To represent to his majesty, that his subjects of Ireland are entitled to a free constitution; that the imperial crown of Ireland is inseparably annexed to the crown of Great Britain, on which connexion the happiness of both nations essentially depends; but that the kingdom of Ireland is a distinct dominion, having a parliament of her own, the sole legislature thereof. That there is no power whatsoever competent to make laws to bind this nation, except the King, Lords, and Commons of Ireland, upon which exclusive right of legislation we consider the very essence of our liberties to depend, a right which we claim as the birth-right of the people of Ireland, and which we are determined, in every situation of life, to assert and maintain." When I find a declaration so clear and forcible as this, solemnly adopted by the Irish parliament, communicated to this House, sanctioned and recorded by us; when I consider that this final adjustment has been recognized as the only solid basis of the connexion between the two countries, I feel myself justified in demanding some explanation why it is now to be abandoned, and what other final adjustment is to be proposed. It may be thought new and unusual to take up the subject in this enlarged view in this stage. The present, however, are times when slight forms ought not to interfere with substantial duties. My opinion is, that the question should be met in the very outset, and canvassed in the very first shape in which it appears, regardless of [P] the misrepresentations to which by such a conduct, I may be exposed. There are questions of such magnitude and importance to the public interest, that in treating them freely and manfully, we ought to despise all little obloquy and petty attack. In such cases to fear the misapprehensions of ignorance or the misrepresentations of malice, is to forfeit every title to our own esteem, and meanly to shrink from the discharge of the most sacred duty. Such are the feelings by which I am actuated, and such the temper with which I approach the discussion of this great question. the ambitious designs of the enemy will be frustrated that their attempts to se parate the empire will be frustrated. The enemy, we are told, persevere in their design of effecting a separation. What, then, is the course which ministers pursue to defeat this attempt? What is the mode they embrace to fortify and consolidate the empire? In this state of things which they describe, after a rebellion newly extinguished, they come forward with a proposition calculated to cherish the hopes of those who have long pursued rebellion, to divide those by whose exer tions rebellion was subdued. Who then encourages those designs, which are stated to be the object of the enemy? I did, indeed, hope, that, after the glorious achievements of our inestimable seamen; after the defeats which the enemy re would have abandoned their design. When they find, however, those who aided to protect their country from rebellion and hostile attack treated as unworthy of confidence, when they find some of the oldest and most faithful servants of the crown dismissed from their employments; is it wonderful that their hopes should be revived, and their design still pursued? In the message with which this subject is ushered into the House, the word union is not mentioned. The right hon. gentleman, however, will not surely intrench himself, behind a piece of form. Every one knows that here adjustment means union. Every one knows, too, that the terms are, to a considerable extent, already fixed, and that a certain person in Ireland, who fills in that country the office which you, Sir, fill here, has publicly declared his hostility to the measure. Sorry am I to see likewise, in the dismissal of the chancellor of the exchequer of Ireland, an instance of the mode by which the scheme is to be supported. There is something in the conduct of those who now so boldly introduce this question to our consideration, strangely inconsistent with the affected delicacy which, on former occasions, when the affairs of Ireland were the subject of discus-ceived on their attempts at invasion, they sion, they observed. We recollect the time when they felt how tender a thing it was at all to discuss any point with which the independence of the sister kingdom could be supposed to be involved. "What," said they" Beware of touching the jealous spirit of independence by which Ireland is actuated !" That trembling delicacy, however, seems now to be completely removed. Without explanation, they now come forward with a plan by which the independence and separate existence of Ireland is to be annihilated. I hope, then, that we shall hear no more of the objection that the discussion of such a subject is calculated to irritate and to incense the people of Ireland. Those who have brought before us a question which demands such extensive consideration, such ample discussion, ought to have reflected what was likely to be the tendency of their own measure. It is our duty to canvass it freely and fully; to speak out manfully; to utter our opinions firmly. I sincerely believe that ministers think the measure which they propose to be for the real interests of Ireland and of the empire; that they press it in order to continue a connexion, which I, as well as they, consider essential to the prosperity and to the existence of both. In declaring this to be my conviction of the motives by which ministers are actuated, I claim it equally from their justice to believe, that I am as little likely as themselves to promote any measure by which the connexion could be affected, or to encourage those who would unite Ireland in a fatal connexion with our cruel and rapacious foe. I trust that In contemplating, then, the fatal effects of bringing forward the question at the present moment, the object of the amend ment I shall propose will be to put a stop to the farther progress of the design, not with a view to prevent discussion, for I have no objection that the subject should be fully discussed both here and in Ireland, but to prevent the attempt from being carried into effect in the present situ ation of affairs. In proceeding to consider the question in this point of view, I assume as a position, to establish which no argument is necessary, that separation |