The Sun.
London, England, 1814-12-10 00:00:00

CRLM CON

EARL OF ROSEBERRY v. SIR H. MILDMAY.
The Defendant in this Case having let judgment
go by default, a Writ of Inquiry to assess the
Damages (which were laid at 30,0001.) was 'ex-
ecuted this morning before the Sheriff.

The proceedings commenced at 12 o'clock,
when the ATTORNEY-GRNERAL, as leading Coun-
sel for the Plaintiff, addressed the Jury in a speech
which occupied nearly three hours. There are
thirty witnesses to examine ; the case, therefore,
cannot be finished till a late hour, and of course

we cannot at present enter into any detail.
When our Reporter left the Court at three
o'clock, the first witness was under examination ;
the obiect of his testimony was to prove a large
mass of written correspondence between the

PROPERTY TAX.
A Court of Common Council was held yester-
day at Guildhall, specially for the purpose of talc.;.
ing into consideration the meditated continuance
of the Property Tax, Some nrivate and local ba-
t
siness, however, occupied its attention previously.
Mr. Wm-rut:wax, in rising to bring under the
tention was expected chiefly notice of the Court that subject to which its tt.-
that it was one of as much • 1
should
d before to be turned, observed
Importance as tat ever
expatiatethemat s
mir~
ame
generally felt and so nlitgut:litethisi;p7pste,lLlet-ytigirarrtiaexisl-e:
ous and oppressive c.haracter
but its evils weie so
univer-
sally acknowledged, that it would be a waste of
time to dwell upon them with much amplitude. It
might be necessai y, however, to remind. the Court
of the extraordinary circumstances in which the
country was placed at the time that Tax was
first brought forward. The finances and the
power of this country were then thought to be
nearly at their end, and it was imagined that to •
extricate it from the impending dangers no re-
source was left, but sonic bold and provident
measure of finance, which might create the means
of prosecuting that contest in which we were then
engaged. But it was solemnly stipulated by 1.);;r.
liatnent, and the stipulation constituted a sacred
compact between the Government and the people,
that whenever the war, whose necessities called for
that odious and unconstitutional, though perhaps
necessary measure, should ceass, that war tax should
cease likewise (hear, hear !). Still, however, it was
found necessary to resort to other expedients to
render so hateful and so abominable a tax even to-
lerable to the public feeling and to Parliament.'
The promise was therefore held out, that the mode
of collecting the Tax should be of so mild and
gentle a nature, as to prevent the possibility of
any thing tyrannical or oppressive in its opera-
tion. That anticipated delicacy was highly ne-'
cessary ; for he would venture to say, notwith-
standing the singular aspect of the times at that
period, when any violent opposition to Govern-
ment was construed into disaffection, without
such a promise, the measure, however necessary,
however
,urgent, would not have been carried.
Iu spite, however, of all those precautions, and
all that tenderness on the part of Ministers, that
Court came to a resolution in 1798, (he believed),
expressive of its abhorrence and detestation of the
principles on which the Property Tax was founded.
In 1802, after the peace ofAmiens, it was naturally
thoini,lit that the country would get rid of this War
Tax, and meetings were held (the first was their own
Common Hall) throughout the country, because it
was apprehened that 'some attempts would be
made to continue it. What was the consequence ?
The Minister was so intimidated by the general
alarm which was felt at the idea of its continu-
ance by all classes of the community, that he de-
termined to withdraw it, rather than incur, the
odium and the constitutional resistance which
he would have to encounter by persevering (hear,
hear, hear !). He begged the Court would
bear that fact particularly in mind, as it would
serve for a precedent in their present proceed-
ings. Sir John Anderson (then one of the
Members in Parliament for the City and of
course a Ministerial man) came to that Court
and announced the intention of Ministers to with-
draw the Tax. Since that period, however, it
had not only continued, but it had undergone
much alteration, especially in the manner of
levying it. He wished to speak upon that point,
without giving offence to those Gentlemen who
were nominated as Commissioners to carry
the Act into effect ; but in his solemn opi-
nion, the Tax itself was so odious in prin-,
ciple, so hostile to freedom, so destructive
to families, so abhorrent to every mind, that
it was impossible for the Commissioners, however
they might be chosen, to collect such a tax with-
out oppression, without tyranny, and without
cruelty.—(Hear, hear !)—There was one im-
portant variation with respect to the practical
application of the Act, which bad silently crept
in since its first passing. The appointment of
the Commissioners had been taken out of the
bands of public bodies and of the people, and vest.
cd in the Crown. That change had impercepti-
bly taken place, and it was therefore the more
dangerous. The individuals to whom was en- '
trusted the levying of that Tax were thus under
the controul of the Crown, and receiving emolu-
ments from the Crown ; in many cases their office
was but a sinecure, a pretence merely to reward them
for enforcing that Act. With respect to its operation,
it had been grievously felt by various classes of so-
ciety.
The landed property, indeed, which corn-
plained that it compelled an,exposure of the amount
of property-often highly inaur,ous, had found re-
lief; but how was it with regard to the trading
interest ? All the heaviest consequences of the
war had fallen upon that body, and none heavier
than the Property Tax (hear, hear !). A man
engaged in trade, subject to all those fluctuations
that attend upon mercantile pursuits, might be
worth 100,0001. in one year more than another ;
and wAs it not a dreadful evil, one not to be borne
in a free country, that an individual, whose mis-
fortunes, perhaps, had shaken his property to its
very centre, who, bowed down by his calami-
ties, was afraid almost to look 'his very family
in the face, that he should be dragged before
the Commissioners to disclose his distresses, to
unfold his poverty, to proclaim his wretched-
ness, in order to be exempt from the provi-
sions of this most iniquitous tax ! (hear, hear !).
Where trade was carried on to any great extent,
it might happen that the losses of one year ex-
ceeded the profits of seven, and yet the trader
must pay the Income Tax to the ruin of his fa-
mily. In cases of bankruptcy the injustice of the
Tax was equally evident. In many of those bank-
ing-houses which had failed, the different part.
ners had been paying perhaps ro the Property
Tax, individually, for incomes at-the rate of two
or three thousand a year, from the style in which
they lived, and the appearances they kept up.___
The period of peace had try arrived, and after
having severely endifred the evils of war, after
having patiently beiroe those hurt; ens which -
the necessities of the time imposed, they had
now a just right to look forward to a relief from
their ta2ies. No schaule, however, had yet been in-

traduced o a ocomplisVh 'ea 3 nothing was ei
out that promised the Accomplishment of it ; but,
on theeontrary,-an intimation 'that our bnrthens
would be continued. Now, therefore, .was: the
time for the people to speak, as Parliament wool('
not Teceive any Petitions agktinst a Money Bill
when ,once brought in; it was,.their bounden
dory to, do so ; and if the. whole, people would
stand forth with one voice and one heart in the
cause, where was the Minister who ,would dare
'to persist in defiance of the ,universal Appeal ?
(Hear, hear !)—He concluded by proposing a
number of Resolutions,. which were read, and
.iii;on which' he wished to ground a Petition to
Parliament. He then added, that he wished it to
be understood, that his objection was-to the prin-
ciple of the Tax, and not to the amount of it.
the principle was still preserved, and the tax re-
duced even to one per cent. his objections would
not be removed.
~

Upon the first Resolution being read,
Mr. WATTEIMAN observed, that his- objection,
as an individual, was to the principle of the Tax,
arid that he should equally oppose it were it reduced
to one per cent. as a gross violation of personal
liberty, in this boasted land of freedom. -
Mr. Alderman Wool) seconded the motions, but
said that it would be unnecessary to take up much
of their time, after the able manner in which they
had been introduced.• There was one .or two
facts, however, which had come within •his own
knowledge, of the unequal manner in which the
Property Tax was levied. In houses, for instance,
he had known some spacious enough to contai.o
forty or fifty visitors, rated at only 601. a
Another case came under.his immediate observa-
tion. A person made a return to the Commis-
sioners of. losses amounting to 60 or 70,0001. yet,
lie having property returned- undcr- Schedule
was assessed accordingly. He appealed, and the
case referred to .Counsel, who delivered .an
opinion that he was.not liable under Schedule 13.
It was then carried before the Inspector, and ulti-
rnately•left for the decision of the Judges; but
instead of.going before the Judg"s, a•n extent was
issued and sent .down, and • 25001. were paid, •
though he had proved his losses were greater than
his gains for the last six Months. Übe had failed,
afterwards, that 25001. would have been so much
taken from ,his creditors. He concluded by ex-
pressing his thorough abhorrence of the principle
of the Tax.

Mr. 'S. DIXON said, there was no person in that
Court who more
.anxiously wished to see the Pro-
perty. Tax repealed than himself, hut, at the
same time, the difficulties of the country must be
c?ndidly admitted, and,' if that were abolished,
where could they find resources fur defraying the
expences of Government He did not know an
article of any description that could bear an in-
crease of duty. He suggested .the omission of that
part of the Resolution which seemed to imply
that it was the intention of Government to con-
tinue the tax, and whether it would not be better
to defer any interference till the matter came be.:
fore Parliament (Cries of No, no !)

The REMEMBRANC'ER observed, that no Yeti•.
tions against a Money Bill would be received by
Parliament after•its introduction.

GRIFYITIIS StlypOtte(' the motions..

Mr.. FAYELt. said he was certain, that if in
1792, it could have been known that in 1798 such
a tax as the Property Tax would be proposed, it
would have been impossible to have wrought upon
the feelings of the country so -us to have made it.
willing to go to war. Now, therefore, was the
time for the nation to express its sentiments, and
to express them decidedly, for such it breach of
public faith he imagined must unite all parties. •
Mr. Alderman HayGATE Said, that no one could
have a greater objection to the principle .Of the
Property Tax than he had, for it violated those
sacred privileges of private freedom which were
so-dear to our ancestors. It was worth- while,
also, to consider, temperately and candidly, what
was the present condition' of the country, and
how far -it called for a continuance of that tax.—
The whole of the ordinary revenue of the State,
except abont.one million, was occupied in paying
the dividends to the Stockholders, and by
,the
Sinking Fund._ What then was to provide for
the other expenees of-Government, and for the
American war ? It would be, he replied, perhaps,
the War Taxes. They amounted to twenty-one
million, of which the Property Tax contributed
about 14 ,000,000/. ; and it that tax were- done
away only 7,000,0001.. would remain applicable to
the wants- of the Government. They- deceived
themselves, if they thought they could get rid of
the Property Tax till they got rid of the Ameri-
can war—a war which was no. longer carried on
upon the grounds which led to its commencement,
but, as appeared from what had beets published in
the American Newspapers, relative to the pro-
ceedings at Ghent. for the purpose of territorial ag-
grandisement. Now was it worth while to burden
themselves and their posterity with fresh bunions,
for such a war '(fiear, hear !) ? , He did not wish
to weaken the hands of Government; but he did
declare, and, he wished the people would declare
also, that they were anxious only for the preser-
vation of those-just maritime rights, for the main-
tenance of which they first went to war with
America ; that America seemed willing to concede
our claims upon those subjects ;. and that .to con-
tinue the war for aggrandisement was contrary,
not. ohly. to the interests of the country, but to
the ,original end for -which the war was under-.
taken—(Deat. !). With regard to the Property
Tax, he considered it, as he always had considered
it, 'odious and oppressive, and that it would be
doing nothing to leave the principle and reduce
the amount.

Sir \V. -CURTIp thought the Tax was quite as
oppressive and grievous as it had been described
to be ; but it was-a Tax of necessity, and if it
'had never been imposed, he had 110 doubt we
should never have been elevated to the exalted
rank which we now-occupy as a nation. It was
true, he had heard, that It was intended to con-
tinue the whole or a part-of it, and he feared that
unless that Tax was levied, it %could be impossi-
ble 10 pay the debts
.which' the.exigencies -of the.
War had obliged us to contract, or if it Were'cOn-
tinned the Parliament would be obliged to find
virile other Taxc3 which would perhaps, be more,
injuriotN the mass of the people.—(Cries of no,'
to !)—The Property Tax did. not .fall 'with pc-
coliar hardship ott the pour, it fell on people

Properly, INC felt itise-rtrely himself ,CA
and of course he. had no' particular preddectiou
for tax:that fell on himself; but he had sub-
mitted to it, in cortimon with others, and had
been resnited by, the conclusion of peace with the
Powers of the Continent. Lie agreed with the
Worthy Alderman, who had preceded him, is
wishingfor peace with the Americans, but he should
beglad,if:.possible, to see them firit confound,-

tiny well flogged (a laugh). If the taxes were
commuted, to one atticle of consumption, it would
fall ou personS who could not so well pay it ; so
that, perhaps, it would not be possible. to do with-
out it, iu which/case he should support the re-
newal of it, other Wise he should oppose it.
Mr. WAITHMAN, • in_reply, observed that he

thought any mention of the war with America. in
the. Resolutions, would be irrelevant ; but he
should have no objection, if the state of the Ne-
gociations were made publiciq the,Governmerit,
to agree to a specific motion, proposed -conform-
ably to the ideas of the Worthy Alderman (Mr.
Heygate.) To the remarks of the Honourable
Baronet (Sir *m. Curtis), that the Property
Tax .was necessary in the present situation of
the country, he could only answer by suggest-
ing to him that which IHid. been often before re-
commended, as well by individuals as by the
Conirt itself, that he should propose or support
some .measure in Parliament for the reduction
of the expenditere, (Hear, hear !) and the aboli-
tion of useless and Sinecure Places. It was strange
that the Hon. Baronet should say•tbat the tax in
question fell particularly on persons of property-
-it fell with peculiar severity on tradesmen) 'who
perhaps bad no property. at all. It tell with equal
severity on freehold property, or on annuities of
one-or two years duration. It had been imposed,
it %vas said, to support a war for the protection
of property—but why had not property paid for
its.own protection (loud cries; of hear, hear !), in-
stead of extorting a portion of the hard-earned in-
comes- of the labouring and trading classes ?

The Worthy Baronet (Sir Win. Curtis) was
aware, the, in the place where they both re-
sided,. even 11_4e Gentlemen of landed property
bad been most unjustly assessed.. If such was
the fact, what must have been the sufferings
of the poor; whose low ,station depri'ved theM
•Of the means of making efficient remonstrances
{Hear !) ? He had received hundreds of letters
6itice he had given notice of the motion he had
nr,?(le, containing-accounts of the most cruel arid
tyrannical acts that it was possible to conceive,
which had been Committed in the progress., of
levying this Tax, against which 'he called on the
Court to protest.—(Hear, hear!)-1f sucira holy
as the Common Council—the representatives of
their fellow-citizens, did not stand up against
this Tax, would they not be unworthy of the con-
fidence of their constituents, and the rank they field
in
.public eiitirnation ? !t had been demanded,
where w:ls the money to be found.? th.e want of
money should have been anticipated—they had
dec!aretT in May last their expectations of_ being
rele.,..dfrom sonic of their burthens which pressed
on them. Solite measure should have been brought
forward to meet the crisis ; some reduction of
expenditure to meet the. anticipated .reduction of
the Taxes ; yet not a word had been said in Par-
liament on the subject.—(Hear, lieu!)—We were
to have -peace with War Taxes and War Expe:t-
-ditnre.—(l-lear, bear O.—Adam Smith, whom he
had quoted in the Resolutions; had said there `-‘ as
'nor-art which a Government sooner learnt than that
of draining money from the pockets of their sub-
jects, In this view, it would be a great object with
any Government to continue, if it were only one
per cent., of this commodious Tax. He was per-
suaded there was nothing more necessary to be
said to ensure the unanimous concurrence of the
Court. If he'were asked what Tax could be sub-
stituted, he could'. reply, that to suggest mea-
sures of finance was not his business, unless he
received the .emoluments and honours of a Chan-
cellor of the Exchequer ; it was not fair to call on
him to propose new Taxes, and he confessed that.
the Ministers seldom needed any assistance of that
kind (a laugh).
- The. Resolutions, were agreed to by a most uni-
versal show of hands, without any opposition.
A'draught-of the Petition to be presented to the
House of Commons was read and agreed to, and
it was ordered that it be presented by the Sheriffs,'
and that such Members of the Court as had seats
in the House of Commons be requesterl to support
the prayer of the same.
The Loan MAYOR laid before the Court a
Letter front Lieutenant-General Stuart, stating
his having lost- the Resolution of this Court for
his conduct at the Battle of Maida, on .the 4th of
-July, 1806, and requesting another copy.
His Lordship also laid before the Court, a let-
ter from the Chairman of the Committee of the
Governors of the. London Hospital, inclosing
their thanks for the donation of 5001.

-The Committee of City Lands presented a Re-
port for payment of artificers' bills, exceeding
-100/. each, which was read, agreed to, and re-
ferred back for 'execution.

The Court agreed to the Report of the Naviga-
tion Committee, for granting an increase of ,1001.
per annum to the salary of the Water-bailiff.
Air: George Dance, the City Surveyor, resigned
that situation.—Adjourned.

CORONER'S INQUEST.-Last night an Inquest
was held at the Swan-with-two-Necks, Great
Carter-lane, Doctors' Commons, on .view of the
body of Henry Brooker, hair-dresser, who hung
himself.in.his cellar on Thursday morning. Eli-
iabeth Barker, who lodged in the house of the
deceased, said, that .on Thursday Morning the
wife of the deceased asked her if she had seer him
go out, as he got up a considerable time. before.
Witness went into the cellar, and foiind him hang-
ing to a beam.. He was for months in a very de-
pressedstate of mind.: The deceased was 48 years
of. age, C. Kempster, residing in the same street,
found the deceased hanging, and took him down ;
he.. Was, quite dead.. He has left five children.----
Verdict—Lunacy. -
Thursday, thirty fine ewes in lamb, the proper-
ty of Mr:I(IINCIUN, Bramdean, were killed in a
meadon at Alresford, by a dog. Only two. or
three of them were bitten, but the timid annuals
were driven into a ditch, and kept so close toge,
thee, that they were suaothered.