tory upon the parties, from its being a written instrument.

"That towards raifing the fupply granted to his majefty, a ftampduty of two fhillings and fix-pence be laid upon any fkin or piece of vellum or parchment, or feet or piece of paper, upon which fhall be ingroffed or written any inventory or catalogue, of any furniture, goods or effects, made with a reference to any agreement, or for the fecurity of any perfon except inventories produceable in ecclefiaftical courts.

"That towards raifing the fupply granted to his majefty, there be charged a ftamp-duty of five fhillings upon every fkin or piece of vellum or parchment, or heet or piece of paper, upon which fhall be ingroffed, written or printed, any award.

That towards raifing the fupply granted to his majesty, every four wheeled chaife or other machine, commonly called a diligence or poft coach, and every coach, berlin, landau, chariot, calafh with four wheels, chaife marine, chaife with four wheels, or other machine by what name foever the fame now is or hereafter fhall be called, or known to be employed as public ftage coaches, or carriages for the purpofe of conveying paffengers for hire to and from one place to another in the kingdom of Great Britain, fhall be charged with an additional duty of one half-penny for every mile fuch carriage fhall travel, to be paid by the owners thereof.

"That towards raifing the fupply granted to his majesty, a stamp. duty of three pence be charged upon the entry of any burial, marriage, birth, or chriftening, in any parish register in Great Britain.

"That the feveral claufes contained in all or any of the acts or act of parliament, paffed before the fifth day of December, 1782, by which any mortgage, affignment, transfer, or other fecurity for borrowing money, or any nomination, contract, bond, warrant, judgment, or other writing whatfoever, under the hand and feal, or hands and feals of, or only figned by any trustee or trustees for putting all or any fuch acts in execution, or by any juftice or juftices of the peace, or exhibited before them, or any of them, relating to the execution of fuch acts, refpectively, are exempted from ftamp-duties (except fo much of fuch claufes as relate to any inftruments, documents, and other writings whatfoever concerning the public revenue or public funds, which at prefent are not liable to the payment of stamp-duties) be repealed.

"That towards raifing the fupply granted to his majefty, all perfons (except fuch perfons who have ferved a regular apprenticeship to any furgeon, apothecary, druggift, or chymift) uttering or vending medicines in Great Britain, be obliged to take out a licence annually, for that purpose.

"That towards raifing the fupply granted to his majesty, a stampduty of twenty fhilling be charged upon every fuch licence.

"That towards raifing the fupply granted to his majesty, a stampduty of three pence be charged up on every box, packet, bottle, or phial of medicines under the value of two fhillings and fix-pence, which fhall be uttered, vended, or fold by perfons taking out fuch licences, or by any perfons under the authority of his majesty's letters patent.

"That towards raifing the fup

ply

ply granted to his majesty, a stampduty of fix-pence be charged upon every box, packet, bottle, or phial of medicines of the value of two Aillings and fix-pence, and under the value of five fhillings, which fhall be uttered, vended or fold by perfons taking out fuch licences, or by any perfon under the authority of his majey's letters patent.

"That towards raifing the fupply granted to his majesty, a ftampduty of one filling be charged upon every box, packer, bottle, or phial of medicines of the value of five fillings and upwards, which fhall be uttered, vended or fold by perfons taking out fuch licences, or by any perfon under the authority of his majesty's letters patent.

"That towards raising the fup. ply granted to his majefty, every perfon who fhall keep any waggon, wain, cart or other carriage with three or four wheels (except fuch carriages as are now charged with any duty under the management of the commiffioners of excife) fall yield and pay annually the fum of four fillings for a licence for that purpose.

That towards raifing the fupply granted to his majesty, every perfon who fhall keep any cart or other carriage with two wheels (except fuch carriages as are now charged with any duty under the management of the commiffioners of excife), fhall yield and pay annually the fum of two fillings for a licence for that purpose."

Lord Mahon found it difficult to follow lord John Cavendish on a fubject that embraced fo many objects of great confideration and public weight. He therefore avoided the task. But after exclaiming against the prefent fyftem of taxation, and the ruinous method in

which it had been conducted' for fome years, he asked, if it was the intention of the chancellor of the exchequer to bring forward, during the current feffion, any propofition for making good the deficiencies of the feveral taxes proposed in the courfe of the war by the noble lord in the blue ribband?

Lord John Cavendish thought it improper to provide ways and means to fupply the deficiencies of the war taxes in the courfe of the prelent feffion. The diftrefs of the country, occafioned by tempefts and a failing harveft, and the heavy bur thens which weighed down the people, induced him to believe that it was right to delay that bufinefs. He had alfo to obferve, that the taxes in queftion were every day growing in their produce; and this agreeable and interefting circumftance he illuftrated from written documents and vouchers.

Lord Mahon remarked, that he had certain propofitions to state, with a view to increase the revenue. It was his opinion, that an expedient might be fuggefted, in confequence of which the national debt might be paid off. In order to accomplith this purpose, He meant not to opprefs the people of England with new taxes, but to abolish and take away fome of the taxes under which they were now fuffering. He affirmed, that lord North, by his zeal to fupply the demands of the expenfive and calamitous war which he had accafioned, had ignorantly and cruelly impofed taxes in fuch a way, as that they deftroyed the ancient revenue of the kingdom. He endeavoured to prove, that the articles of brandy, wine, made wine, and British fpirits, produced upon an average, for feveral years before the last new duties were impofed

upon

upon them, the fum of 1,300,000l. Since the impofition, however, of the new duties, there had been a defalcation nearly to the amount of 400,000l. In the articles of tonnage and poundage, which took place in the reign of Charles II. the new taxes had produced a failure nearly to the extent of 300,0col. To abolish, therefore, the new taxes, would greatly increafe the revenue of the nation.

He infifted, that taxes on cuftoms were destructive, as they afford an alluring encouragement to fimugglers. High duties upon any commodity were an invariable fpur to fraudulent adventurers. For in proportion as the duty was increafed, the profit of the fmuggler was augmented. It was obvious, of confequence, that the duties hould be as low as poffible; becaufe to add to the duty was to detract from the revenue. A friend of his had lately met with an Englishman in a feaport of France, who had accumulated rapidly an immenfe fortune by fmuggling. The man was exceedingly open and communicative, and acknowledged unrefervedly the myftery of his profeffion. He faid, that "lord North was a real friend to the fmugglers, as he had rendered their profeffion a matter of fmall rifque and great profit, by his mode of taxation. By the impofition of heavy duties, the finuggling trade had grown fo very beneficial, that it was a business fit for a gentleman." He now adverted to the difference between a loan on a five per cent. fund, and one on a three per cent, and maintained the infinite fuperiority of the former over the latter.

Mr. Fox diverted himfelf with the notions of lord Mahon, and expreffed in particular his wonder at the maxim, that to increase the re

venue it was proper to leffen and abolith the taxes. Thefe were mvf teries into which he was not initiated. As a plain man, he had always believed, that a country was able, in preportion to its income, to provide for the difcharge of its debts; and it was beyond all conception of his that it could improve in wealth by leffening its income.

He allowed, that lord North had been a friend to fmugglers; but the neceflity of raifing the duties, during a long and ruinous war, fpoke suf ficiently his apology. During a war, every chancellor of the exchequer would find himself in a fimilar fituation. If there were no duties, there would be no fmuggling. If the duties were fmall, the business of the fmuggler would decrease; and no pofition could be more certain, than that large duties increafed infallibly his profit. But topics of that fort had no connexion with the refolutions under debate. They might be agitated with propriety at fome future period. At prefent, however, they could not be preffed without peevifhnefs or abfurdity.

The idea that the taking off any taxes already laid on would advance the revenue, was involved in doubt and uncertainty. Instead of advantage, it might lead to the moft fure deftruction. It was not an experiment to be tried haftily, and without mature inquiry. The affertion was naked, bizarre, and unfupported. It was thrown out unfeasonably, for the bufinefs did not call for it; and the circulation of fpeculative doctrines of this fort could only tend, at prefent, to foster popular clamour and difcontent. There was even fomething criminal in hinting to the people that they were taxed unneceffarily. It ferved to irritate them against government. It was an act

of

of deceit; and raised expectations which were unfubftantial. No advantage could refult from it; and its mifchievous confequences were numerous and might be fatal.

He declared himfelt a friend to the reduction of the national debt; and he was fully perfuaded, that we had the power to act efficaciously towards its reduction. The grounds upon which he entertained thele fentiments, he held to be highly reafonable; and they were a force to him of the greatest fatisfaction. If his fentiments had been different, he must have dreaded the approaching fall of his country, and have been filled with the confideration, that its refources were running hastily to extinction.

Mr. Pitt accufed Mr. Fox of having recourfe to flimfy and flippant mifreprefentation. It was not true that lord Mahon had affirmed that to increase the revenue it would be right to abolish the taxes. A gene. ral propofition of this kind might be ridiculous; but he had not expofed himfelf to that ridicule. His notion was neither loofe nor frivolous. He thought that fome old taxes might be recovered to their full extent, by taking away later taxes which had infringed upon them. Did it argue a want of wisdom, that taxes impoliticly laid on, fhould be taken away? The taxes propofed by lord North had been fo ill founded, that in general they had defeated their object; and it feemed that a refolution had been taken to imitate his indifcretion.

He argued, that a loan could be raifed with greater advantage on a five, than a three per cent. fund; and took notice of Mr. Fox's declaration, that the fyftem of finance, by lord Mahon, was a mystery into which he was not initiated. He ob

ferved, that there was indeed a mystery in the fyftem of his noble friend. This mystery was that of compound intereft, to which he was forry that Mr. Fox was fo conpletely a tranger. He then reprobated the inhumanity of denying to the people of England any inquiry into the taxes, with a view to take off thofe of them of which the continuance was burdenfome and pernicious.

Mr. Fox returned to Mr. Pitt the charge of misrepresentation; and averied, that he was by no means an enemy to inquire into the ways and means which were moft expedient for the reduction of the national debt. He was averfe from no meafure that could promote the advantage of the people. But he thought that the preffing bufinefs of the prefent hour fhould not be obstructed or delayed by inquiries which were altogether foreign from it.

As to a loan of five per cent. or at three per cent. it was a matter that could hardly be perplexing to a fchoolboy; and there was a childish petulance in the allufion which had been made to his ignorance of it. A very fuperficial knowledge of figures was fufficient to demonftrate, that a loan, if it could be obtained at five per cent. would no more benefit this kingdom, than a loan at three or four per cent. with the usual douceurs. And with regard to the deficiencies, it was pretty clear that they would grow lefs and lefs every year.

He animadverted on the negligence of the late adminiftration, with regard to the taxes. They had not even left behind them the leaft trace of any invention for a loan. Their fterility was palpable; and they were as incapable of generation as it it was poffible for barrennefs to

be. But perhaps it might be faid, that the peace had occupied all their faculties fo completely, that they had not any attention to bestow on other topics. They could promife a great deal; but they performed little.

Lord North fupported the refolutions; and having obferved, that no argument had been offered against them, inferred from this circumftance that they were highly proper and falutary. With refpect to the charge of ignorance which had been applied to him by lord Mahon, it did not affect or difquiet him in the fmallest degree. His cenfurer conceited himself to be a great man; and yet he was without experience. It might, therefore, be conjectured, that when he acquired it, he would be the wonder of the world.

The notions entertained about a five per cent. fund were erroneous. He had endeavoured to borrow upon fuch a fund, but had been unable to contract any beneficial bargain. It was an error to fuppofe that the money-lenders would lend at par. It was alfo an error to fuppofe that the five per cents. might be the fooneft redeemed. For perfons lendag on this fand ftipulate invariably the condition, that the annuity fhould be irredeemable for fifteen years. The public being thus

obliged to pay the annuity for, fo great a number of years, it would incur a greater lofs by this plan, than by borrowing on a three per cent. fund. His information had come to him in the course of actual bufinefs, and might be depended upon. As to theoretical ideas, they might appear very beautiful, and found well in a debate; but the moment they were applied to affairs, they would tumble to the ground, and become bafelefs like the fabric of a vision.

Mr. Dempster was profufe of compliments to lord John Cavendifh, for his having invented taxes the least burdenfome of any that had ever been propofed. The noble lord had made a fhoe to fit a gouty foot, tender upon every part, and with

corns on every toe.

In general, an extreme commend. ation was bestowed upon the taxes, with the exception of the wheel tax. A duty upon waggons and carts, it was thought, would affect not only the purposes of agriculture, but the conveniency of carrying goods from place to place. When the question, however, was put with regard to it, there appeared in its favour a mojority of 47 to 20. To the other refolutions there were no particular or ferious objections.

light in which he viewed it, and the manner in which he was about to reafon upon it, might feem to be merely fpeculative. He was fenfible, that there were men by whom every

pro