of the debt of Ireland to 1,300,000l. of British money a year; and that common taxes were not to take place, till either the past and separate debts of both countries should be liquidated, or till they should become to each other in the proportion of their contributions; that is, in the ratio of 15 to 2. Before that could take place, the taxes of Great Britain must be reduced by the amount of ten millions a year; in which case, the scale of her remaining taxation would be lowered to the scale of taxation in Ireland, and the adoption of British taxation would become a benefit. A similar result would take place, and to a greater degree, were the past debt of the two countries to be entirely liquidated: for, in that event, Ireland would be exonerated from taxes, to the amount of 1,300,000l. a year, and Britain to the amount of 20,000,000% and the system of common taxation would become still more beneficial to Ireland. It might happen, however, that if war should continue, and Ireland fund her supplies, whilst England raised a great part of hers within the year, and mortgaged her income tax to their rapid reduction in peace, the proportion of the debt of Ireland might rise, and her scale of taxation increase accordingly. In this case, also, the system of common taxation perfectly secured the interests of Ireland, being produced by natural causes and in no degree forced. It could not impose any burthen on that country, to which she would not in the ordinary course of her expenditure be liable, whilst the provision, which went to preclude any article from being subject to a higher rate of duty in Ireland than the same article paid in Great Britain, would exempt her from having the scale of her taxation raised above that of England, even though the natural progress of her expense should lead to it. And whilst Ireland was thus secured against any injustice in substituting a system of common taxes for proportional contribution, the united parliament would be enabled to make abatements in Ireland, as the parliament of Great Britain always had done in Scotland since the Union; where, from local circumstances, the high duty could not be levied without either rendering the revenue unproductive, or pressing with too much weight upon the poorer classes.

It remained for him to consider the operation and effect of this article, and how far the proportion of 7 to 1 might be favourable or otherwise to Ireland, considered with reference to the past expenses of the two countries, as also to their probable future expenditure.

The peace establishment of Great Britain, in the year preceding the war, amounted to 5,806,744/. and that of Ireland to 1,012,5234 The proportion of these sums is about 5 to 1. On an average of seven years, from the commencement of the war, Great Britain had expended in each year 27,650,649%. and Ire

land 3,076,651. The proportion of these sums was about 9 to 1. As, however, upon the experience of the past century, it had been found that there were three years of peace to two of war; if they formed their calculations upon that proportion, the past expenses of Great Britain and Ireland might be considered in the ratio of 73 to 1.

Such was the result as to past expenditure. He should next state what they might expect from the proportion of 7 to 1 in their future expenses.

The expense of Great Britain, for the year 1799, was 32,700,000%. and that of Ireland 5,439,000l. If that expense had been borne in the proportion of 7 to 1, Great Britain would have expended 35,652,059/. and Ireland 4,486,941%.: the latter would have, consequently, saved 952,059% or 1,025,294/. in Irish currency. So long as the war should last, and they should continue separate from Britain, they could not suppose that their expense would be reduced; and therefore they would in future expend more by one million a year, than if they were united with Great

Britain.

He then adverted to the probable future expenses of Ireland in time of peace; which, if they considered the advanced pay of the army, the increased charge of the militia, the necessity of keeping up some part of that invaluable force, the yeomanry, they would find it impossible to maintain a peace establishment of only 12,000 men at home at a less charge than 1,500,000l. a year; and, if they should increase their establishment to 20,000 men, the whole charge would amount to 1,900,000l. a year. Now, from the best documents which he had been able to procure, it was probable that the peace establishment of Great Britain would amount to about 7,500,000l.; and, if they should add that of Ireland, the whole charge would be nine millions. If that charge were borne in the ratio of 7 to 1, there would be a saving to Ireland of 450,000l. British, or nearly 500,000l. Irish currency.

He now turned to the situation of the public revenues. The produce of all the taxes in the last year amounted merely to 1,850,000l.; and the present charges of the debt alone are 1,400,000l. Irish currency. He would, however, admit, that the revenues of this kingdom had, during that present year, experienced an extraordinary increase; and, though it were not to be supposed that the whole of that increase could be permanent, when they might account for it by the particular circumstances of the times, he would suppose that the revenues might produce a permanent sum of 2,300,000/ The charge of their debt was 1,400,000/.; and the peace establishment, at the lowest computation, would be 1,500,000l. The total expense therefore would be 2,900,000%; and, if they remained a separate state, there

would be an annual deficiency of 600,000l. which they must endeavour to supply by new burthens upon the people, besides raising additional taxes of 250,000l. a year, so long as the war should continue. If, on the contrary, they wisely united with Great Britain, and agreed in a system of contribution proportioned to their respective means, the future charge of their war expense would be diminished a million a year, and they should be able to support their peace expenditure with a very slight addition to the present taxes. He confidently then appealed to those gentlemen around him, who had a real stake in the interests and happiness of that country, and he trusted they would seriously pause and deliberate before they suffered advantages like those which he had stated, to be rejected without discussion, or to be decided by wild and senseless clamour.

The affairs of commerce formed the next branch of inquiry; and on that head his lordship observed, that the principles, which were to form the basis of the agreement, did not materially differ from the plan brought forward in the year 1785. It was highly desirable, he said, that the commerce and intercourse between Britain and Ireland should be as free as between two counties of the same kingdom; but there were two circumstances, which prevented such an adjustment; these were, the necessity of securing particular manufactures by protecting duties, and the difference of internal taxes, consequent on the disparity of burthen sustained by Great Britain.

As to the first section of the commercial article, by which the subjects and the produce of each country would be placed upon an equal footing for ever, with regard to privileges, encouragements, and bounties, that gave the continuance for ever of the British and Irish bounties on the exportation of Irish linen, and afforded a full participation in the great article of sail cloth. As to the next section, relative to the exportation of all commodities from one country to the other without duty, that secured to Ireland for ever the raw materials, which she received from Britain, and which she could procure from no other country-coals, tin, bark, alum, hops, and salt: it also conceded to Ireland the staple commodity of English wool. The same section put an end to all bounties whatever on the articles of trade between the kingdoms, with an exception of malt, flour, and grain, which, it was proposed, might still be regulated on the present system.

T'he third section, respecting the articles which should be subject to duty in either country, gave rise to the following observations. To give adequate protection to the fabrics of that kingdom, a duty of 10 per cent. on the true value would be fully sufficient, in addition to the charges of freight, &c. which were estimated at 5 per cent. Any manufacture in Ireland that could not

VOL. V.

be carried on with a protecting guard of 15 per cent. against the manufacturer of England, where taxes were higher and labour dearer, could not deserve much encouragement. Nor was it fair in such a case to sacrifice the interests of the consumer, or encourage by high duties the habits of indolence. In fixing that rate of protection, he wished it to continue for such a period of years as would give security to the speculations of the manufacturers; at the same time he looked forward to a period when duties of that kind might gradually be diminished and ultimately cease. It was evident, that, if their manufacturers kept pace for the next twenty years with the progress they had made in the last twenty years, they might at the expiration of the term be fully able to cope with the British, and the two kingdoms might be safely left, like any two counties of the same kingdom, to a free competition. It was therefore provided, that after twenty years the united parliament might diminish the duties of protection, in such a ratio as the situation of their manufactures at that period might render expedient. As all articles, except those enumerated in the resolutions, are to be free from duty upon import, he called the attention of the house to the perpetual security offered to the linen manufacture of Ireland. It had been frequently asserted, that that manufacture derived all its prosperity from the encouragement which it had received from their local parliament; but he had ever contested the truth of that statement. The prosperity of the linen manufacture resulted not from domestic encouragement, but depended on its possession of the British market, and the British bounties on re-exportation. What then gave them that market but the liberality of Great Britain, which imposed a duty of 33 per cent. upon foreign linens, and admitted Irish linens without duty. The whole quantity of linen imported into Great Britain amounted to 50,000,000 of yards, of which 33 millions went from Ireland. Now, if a duty of 33 per cent. should be laid upon Irish linen as well as foreign, it would produce a sum of more than a million a-year to the revenue of Britain; and the trade would thus be thrown altogether into the hands of the foreign manufac

turer.

It had been urged, that the encouragements granted to Irish linen were in consequence of a compact that the Irish parliament should give up the woollen manufacture. It must have been a singular compact indeed, by which Great Britain was irrevocably to bind herself to impose on her own subjects the burthen of a million ster ing per annum, in order to secure an export of woollen goods, which had never exceeded 680,000l. a year. But, if he should allow that a compact existed, Ireland, by that proposal, would have both parts of it; she would keep what she had by linens, and recover what she was supposed to have given up in woollens as the price of these encouragements. She would

not only enjoy for ever the British markets for her linen trade, but would receive the raw material of England for the improvement and extension of her woollen trade; and she would have British bounties to favour the re-exportation of the former, and low British duties to encourage the importation of the latter.

Some had affirmed, that Great Britain laid the high duty on the foreign linens to protect her own manufacture, and not to favour the Irish. If that were admitted, what then prevented her from laying the same duty on Irish linens? Could any other reason be assigned than disposition to protect the manufactures of Ireland? If Great Britain should only impose a protecting duty of 10 per cent. on the import of Irish linens in favour of her own, she would only act towards them as they had towards her in almost all the leading articles of British manufacture; and what would be the effect? It would exclude them in a great measure from her market. The foreign manufacturer, who now supplied nearly one-third of her demand, even under the disadvantage of a duty of 33 per cent. would then supply nearly the whole. The English consumer would buy his linens nearly at as cheap a rate, whilst the state would levy an annual revenue on the import, which was now sacrificed to the encouragement of the manufac ture of Ireland. Was it then to the local parliament, or to the parliament of Great Britain, that Ireland stood indebted for these advantages? It was to the parliament of Great Britain alone, to the parliament of that country which had been described as the natural and instinctive enemy of Ireland, that they owed the obligation. That hostile coun try annually sacrificed a sum to the protection of the linen trade of Ireland, equal in amount to the total expense of our peace establishment as it stood before the war; and, by treaty, she had bounden herself to continue it for ever.

As to the countervailing duties (mentioned in the fourth section) necessary to balance internal imposts, the necessity was evident, while the two countries should be subject to unequal taxes; and, when the inequality of taxes should cease, and a common revenue take place, they would be discontinued.

The two next sections might be of great commercial consequence, as they provided, that the charges upon the re-exportation of native, foreign, and colonial goods, should be the same in both countries, and that no drawbacks should be retained upon any article exported from either country to the other. All who considered and understood the nature of our commerce and the advantages of our situation must allow the great benefit of securing the perpetuity of these regulations to Ireland. It had been acknowledged, that the situation of Ireland was much more conve nient for the re-export trade than Great Britain, not being subject to the dangerous and tedious navigation of the channels; but,