The British Press; or, Morning Literary Advertiser.
London, England, 1803-06-30 00:00:00

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• A Cos Hai} of the Liter of Landon wa,
piterday held * Guildhall, for the purpose °lcon-
eidating the propriety of iattrading the Citizeasiof
I..andon, in PrLuneat, to apprise the Tax on In-
come, mid pi Beat the seme'from passing into a
Mw.
The LoakMa ro a—l 4 Gentlemen of the Limy,
when you defied me to the high situation I ,now
hold, I made you a most solemn promise thrii
would, on every occasion, on every proper appleas:
Con, attend to the resolves not only otthe Livery of
London, brit of the Corporation et large. You are
convened this day, agreeably to the power 'cited in
your Chief Magistrate, in consequence of the re-
quisition of several respedable tharaders of your
own body, in order to take into consideration the
measure therein described. IA hen I tiAik possesion
of my high situation, I determined fa!thfully and
conscientiously to discharge its duties. I determined
to maintain its rights and dignity, satisfied that I
oilfield receive your support. I cannot doubt but
the most orderly spirit ss ill pervade this meeting,
and that you will quietly hear every Gentleman who
may come forward to give his opinion. I call upon
you, therefore, to support the dignity of the situa-
. el+),l, fill, and I trust I shall not call in vain.
(1-1,441 applatar.)
The requisition for the Meeting was then read,
after which there was a pause of a few miritites.
Mr..Warrituae—,, GentlemCn of the Livery, I
have w:,ited in hopes that some otbet person would
have been induced to have offered a proposition to
yoir. That not having been the case, I think it
'proper, having pet it'x name to the requisition, to
Coale forward andsithrnit to your consideration a
few resolutions. I Confess that it vrotild,lie some-
what difficult for me, on this occasion, tti terrain
from expressing my sentiments with respects to the
measure upon which we are met, having, during
the late tar upon Ircome, taken an active part in
opposition to it. Before that tax passed into a law,
I had the honour of submitting to you the first re-
solutions against it, which I am happy to say were
carried by a great majority of Itlie Corporation of
London. I heard that a Bill way, in agitation, by
which it was proposed to revive that odious mea-
sure to which we have already stated our objeftions.
As far as I have been able, by the short time I
have had to look into the Bill, it does appear to
me to differ very little from the Bill before repealed,
except that it seems to be far more rigorous than
the former One. There were in the former Bill
some modifica-ions in favour of persons who derived
their incomes from trades. Those modifications
were founded on the exorbitant rents they paid---
they were allowed to dedud for two-thirds of their
rent. I find nothing of the kind provided for by diis
Bill. There was another circumstance in the for-
mer Bill which softened its rigor. It was, that per-
sons in trade were not obliged to make a public ex-
posure of their concerns. In this Bill, there is no
provision of the sort ; on the comrary, persons in
trade are sulijol to measures far more rigorous than
were contained in .the former Bill. It is not neces-
sary tbr me to take up your time in describing the
pernicious features of the late Bill. This Common
Hall so well understood, and so well described the
pernicious tendency of the measure, and it is so re-
cent in your memory, that I shall not dwell upon it.
The whple may be considered under two grand objec-
tions—the first is,the injtmice of the measure, because
it operated on some as a Tax on Income. Persons
who might possess, tin annuity for a limited period,
paid the same as those who were in the enjoyment
of freehold estates. The neXt objeftion is, the very
unconstitutional power it created. I do conceive
that no modification of a measure, Butt attempts to
ascertain the floating profits of trade, can render it
pradicable, or that it can in any degree be suffered
by the people of this or any other Country that has
the least pretensions to freedom. will read the
resolutions I propose to submit to you, and not
trouble you with any further observations, unless ob-
jedions should be made to them. In. that case I
shall claim the privilege of answering them. I shall
read the resolutions together, and afterwards move
them separately." Having read the *hole of the
resolutions, he thus proceeded :
You will see, that it never has entered the head
of those individuals who oppose this tax, to oppose
taxes fairly laid. We have no objedion to contri-
bute our fair proportion, whenever we are called up-
on so to do, in a constitutional manner (bear ! hear !)
but it must appear evident to you, that under a mea-
sure like the present one, we must submit to a degree
of injustice and oppression, which' cannot attach to
persons who are not engaged in commercial specula.
tioas ."---( Incenant applasur.) He concluded by moving
the first resolution.
Mr. TnoroAl RAEVE.---" After the very able ank
impressive manner in which the worthy Liveryman
has addressed you, it will be unnecessary for me to
take up much of your time. I hake only to declare,
that I am ready and willing, and I trust every Citi-
zen is equally ready and willing, to subscribe to as-
sist Government in the present arduous contest, bur
I cannot think of giving my consent to a measure,
which will have the erred of exposing the concerns
of persons in trade, to inquisitorial investigation.--::,
If any thing can have a tendency to disunite the
people of this country, it is a Minister's proposing a
tax on Income. Let any other -tax, more congenial
to British freedom, be brought forward, and I am
persuaded it will be acquiesced in with chearfulness."
( dpplaape.)
Nemec •••••4‘ Gentlemen of the Livery, if
there is any one of those wham I addresi, who con-
,iders;that becaute he has, on for Mer occasions; ex•
presseil his, slisapprobbtion of the Income Taz, he LI
bOu'nd to d:n so pnthe present one, I requeit he will
spend his' judgment, while I endeavour to prove
that his corded ought not now to' be infliieneed by
that consideration. The Income Tax, When biought
forward by the late iichninistratiOn, encountered in
Pailiamtnt the most animated opposition, particu-
larly gem hint', who will e'er be the most toneard
to assert you/ rights—l mean your worthy Repre-
sentadlre, Mr: Alderman Coombe ; but the present
Measure' has' tecdved a different reception ;Aso far
from buying encountered a firm and decided oppo-
sition, it has only been opposed by one persein in
the House of Commons. Ido not thfoiv out this to
furnish grounds for four opinion, but only to shew
you that the case is not parallel, and to impress on
your minds the necessity of consideration. I know
of no other mode by which to judge of the prac-
ticabiliity the tax, than to consider its ope-
ration- tad that it is imposed with an
even, egolf; ea set *partial Land. The

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• - ,L•se
dm is imposed
it, and those who
°bin& C2llllOl be at
expenditure, 'be there
incomes do not exceed

rt yew, who contribute as much to the State as those
whose incomes amount to ten times that sum. It i 3
prions of large fortune, but of limited expen-
diture, who will be affeded by the oatiun of this
tax. I heard with pleasure the patriotic speech of
the worthy Liveryman who proposini the resolution,
but I should have heard him wits more satisfaclion,
if he had been more specific with regard to the oh-
jed to which he called your attention. I should
have been better pleased if he had suggested some
substitpte fcr the present tax, which would not
be liable to the same objections. £do not hesitate
to say, that if we could separate the tax from those
circumstances which ate obnoxious to a British
breast, I should consider this as an el?gibk mode of
taxation... On former occasions substitutes have
beep, proposed, but never one which was not more
4)bnoxintis than the tax itself; One gentleman pro-
posed a tax on MAlL—will the.honest labluier, when
he raises to his parched gm the invigorating drau,ght,
say, that is a proper substitute for the Income rax ?
We are placed in a roost critical and awful situa-
tion—a situation in which it is incumbent on every
nitro, from the highest to the lowest rank, from him
who has the first stake in the country, to him who
his nothing bur his hinds and his labour to support
him, to lend himself to the salvation of his country.
I say the salvation, for though we may be, by our
exertions, equal to the world in arms; yet it is only
by our exertions our salvation can be accomplished,
I could wish that your resolutions to-day should
prove the unanimity by iithich you are doubtless
inspired, (applause.) I, :tin sure the effea of that
unanimous expreision would do more than whole
armies, (repeated burets of approbation). It would
slie;3r the enemy that we arc invincible," (reiterated
acclevi:ations.)
Mr. IleNaa sits; TRAY t as.—,4 Gentlemen, to sir!).
mit to just and equitable taxes for the defence of,
our country; and for the proteilion of our invaluable
rights and privileges, I hold to lie a most imperious
duty : but if that is our duty, let us for a moment
consider whether it is not our duty to proceed fur-
ther: lf this InCome Tax does appear to us, a! -I
can he made manifest to us, to be wooded in injus-
tice ; if it can be proved that it would be a disgrace
to a free country, that such a tax should rails; I
hope you will declare your disapprobation of it, and
determine to oppose it, notwithstanding the periling
situation in Which the country stands. I will go fur;
ther, and I trust that some are animated by the same
sentiments as myself, upon taus occasion. I say;
that if no other tax can be adopted for the salvation
of the country, than the Income Tax, it is better
that the county should !! ! (Tip sentiment gays
rue to a general burst of indt.,* 'nation-141.es and groans
succeeded, and there was an unity, al cry gf—i!
The Speaker, with some if!fculty, obtained a fui thir
bearing, and thus coati ated)-4f you consider the
sentiment, I am sure you will approve of it (hear !
hear !) I will repeat the declaration,—What I have
said is this—Not that we are to resist this tax in case
the exigencies o( the
.country should render it neces-
sary, butt say, that if a tax is imposed by Govern;
ment, which is proved, to be unjust and unfair, it
would cishonour a Briton to submit to such a tax.
I am sure that every individual whom I address
this day, would prefer death to. slavery. With re-
gard to the Income. Tax, I attack its principle.
Thete is no modification that can justify the prin-
ciple of a tax, which is demonstrably unjust,
which cannot, byiany Inquisitorial power, be fall!,
fiirly, and impartially levied. It is a tax on hones-
ty. The holiest man will on this, as on all occasions,
pay the• utmost farthing; while the fraudulent will
take the opportunity of skulking under the impossi-
bility,of thes.conimigsionors extraaiug the truth.
Happily for the country, we are not placed in such aC
dilemma. There • are resources inexhaustible re-
maining for the deierree of the country, which ought
to be resorted to; instead of a tax so unpleasant to
the feelings of every Mao ; a tax that must unnerve
the arm of the country fighting for its etistence. is
it not desirable that 4.. e should be united as one ma's
to resist the attempt of the invader ? I will not enter
into the justice or expediency of.the present war, or
whether it might or might not have been avoided.
This i o isideration is foreign to the .subjed ; bat li
will say, that, as men, and as good citizens, we ought
to use our endeavours to induce the Minister to re-
frain fiorn laying this tax, which is so odious, and
which tamely, to submit to, would diSgrace every
free-born Briton. I cannot but approve of the re-
solution. , It is orr daty, our interests and our ho-
nour to support the Government, while it confines
itself to jut and equitable taxes,. and tlierefoie the
resolution has my most heatty approbation."—
(Lied plaudits !)
Mr. Alderman Cos: is--" Gentlemen of the. Li.:
very, I ever have, and ever shall, feel it my duty to
attend a theetintr, of the Livery of London in Com-
mon Hall. It is one of you' privileges, which I
will ahvays support, to meet for the discussion of a
public question. The Livery of London have a
right to meet to consider any Adl: that is before the
Legislature. The first Resolution is one which eve-.
ry Briton must SubsCrihe to. No an more than-
myself iladukted by the sentiment, that we are all
Wand to bear our proportion
.of the taxes. Now I
must just take notice of *hat hay fallen froth the
worthy Gentleman who preceded rue. He nas' un-
fortunately gone a little too far (a la-14, and bursts of
applause I dale say he did not mean to let the cat
out of the bag (the while of the Livery w.,re cimvulle I
With klighter f) He has told you, that; rather than
have thus tax,' he would subedit to every' thing, even
that Bonaparte should giie him a,fraternal hugs(the
peals of laughter redoubled !) There is no man who
disapprovedof the late liitoine Tax more than I
did. lam ready to admit that it was' partial , and
oppressive. but the tax now is quite a different thing.
It seems to' me that we are fishing bt.fore the net,.
far there are modifications preparing which' may
probably otiviite every obedient: By the former tar
we paid 10. per cent. and there was no distia:tionbe-
tween the rich and the industrious. Now the landed
property is taxed 5 per cent: besides 31 per cent.
on the. occupant: You' are asked to pay S.per Cent.
on your income•,* while landed property pays 8t per
cent. What then lerve you to comptin of? I should
be glad if sonic dtbet calf could be found out ; I
spa* as mercantile man ;it is certainly un.,
please= for a rucryhant to have any one to look
• over his accounts, but there are two evils, and we
Leh' to chose the least. The question is, whether
I will submit to my income being ascertained by !
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4fiesi sae jilt to
bro are unable are ismpt.matt
attained bra tax Raul AS P
there mutt be many of yop
2ceed three or four bundred pounds •

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