The Sun.
London, England, 1803-07-14 00:00:00

try, stood for to-mortow, but he was sorry it would '
not be in his power to bring
,it forward then, .and
theraore he was under the necessity of postponing
it until Monday next,
Mr. PITT lose instantly and said, he could not
resist the impulse he felt, to express an earnest hope
that there would not be the least delay in bringing
forward that very interesting and impottatit sub-
jed. :.Irhe did not ,arge• his opinion sooner upon
thetoitatter, it Was not became he did not feel the.
necesssity of promptness, but because notice
,had
beets given of its being about to be brought for.
ward soon; anti the House would do him the jus-
tice to believe, that nothing but the .eonfident,ex-
peetatiort, as well hope, which he had for Med.
and eneouraged irr• his tiSvn mind from day to day,
that such a mewittre as that. which lust! .been now
roentipoed.;by hk.Right Yriend, would have
been brought for bv.GLOvernment, had restr iin.
ed him, and that now for, a considerable time, even as
;private man, :from sUbmitthAt to the House hisitrt.
Irfed.thoughts• on that sullied. He was sensible
ie'little its was in his power to suggest any thing-on
iihichite_cOuld justly say that he had completely
satisfied himself upon that must important subjed
still-less:ll4l+re wish to .bring it forward himself,
(Or independent of the •importanee of the objed,
fie had a great tlesire,„its.the, lioese would easily
imagire, thavattch rt I»erlSUri 'Should otibiitatc, where
it was, merit eonstiottional it biNtlid, and Wiiere
Could origir'iete with the most advantage, with His
Majesty's Executive Government : but in this there
. should, be no delay. Ile was as ready' as any man
tould be to elloWy. and. 'the :House world be ready
to allow, the great weight and pressure of the en-
gagements of those who sat tin the seat below him.
,He knew the labour of their employment .had long
b,!en very great, and he knew that their task had been
much iccreased of late, .but this was a moment when
not an instant of time should be Wit, wherrwe expeded
the mired of every itulividual, io-the.Kongdom to rise
to a level with the necessity that called for its ex.
ettioo--.-we had now a duple call for edivity, and
for the etfertion of every nerve in the common SCCIJ.
city.. ,The'llouse had aclouble'call to make--upon,
lis Majesty', Ministers to be adive to theutmost
Uf their power, and on .the People to support the
measuresµ hieh the wisdom of Parliament may rte.:.
vice for thc general security. Ile was sure his Right
Hqn. Friend (the S.OOKiTARY at, WAK) would riot
mistake the motive-with which lie said this—,the
ease was urgent., He could not have a better wit..
ness than his Right Hon.' Friend of the truth of
that ttssertion, who had stated it already with
eerriestness aed zeal, Celt great zeal him.
e 1 f upon this subjea,"--- and he hoped he should '
stand excused with the house, and with his Coon.
.try for what he said, and also for not hiving
therto obtruded ideas of his own upon a "matter
so extremely serious and momentous, while he en.
tertaineth the hOpe of its being taken up, ,asit should
be, by, Government. He knew the energy, zeal,
`and at livity of his Right l lon. Friend (the SECRE.
'TARRY at WAR) who gave this notice to.night, yet
he could not help saying, that we had experienced
more occasions than one of knowing and. of recol.
luting that whateverdclay there titas on this side of
the water, there was no delay-on tiro other ; no in.
le rya!, no pnose, where umbition'wgs the motive;
and where ambition and unrestrained power were
combined, perpetual r4atlessneas and unlimited ac.
'tiviry were the efFeCt; in obedience to such ambi.
lion. Under such' circumstances her-wits sure it could
not be satisfaaory to that House, or to this Country,
and what was still more important, it would not be
'Weir Vigorous measures were- not taken for its de.
, fence, and brought forward with promptness.
The CHANCELLOR .sf the, EXCHEQUER •
that although there could riot exist
,anywhere..
dourbt of the necessity of prouipmess at the-,
present-criticarconjuodure of affairs, of •the t tub
of which none had a higher sense.' than tlaise who
ecutTosed Majesty's. Government,. he could as.
sure' the House that thit dear of the measure of
‘'vliich his Right Hon. friend continued his notice
Until Monday, was the subjed of regret to his
Aighr Hon, friend, -and to all His Majertry's
,nesters, and ro none more sn than the individual
'who now had the honour of addressing the Chair.
Yet he had the
,satisfaction to state, that prepare.
tory to the bringing forward this measure, every
rxerti6n was now making, not ohly in this but-
irny other points, not indeed to bring up the
minds. of the people to a. level. with our situation,
for, thank God, the minds of the-people were, up
already, but to bring forward the Means- to' give to
that mind a due direCtion, and to give consistency
10 the tiro's of every individual in the Country.
ut let it not be supposed that such a measure as
'this had not been in the contetnplation of his Right
Friend /the SECR ATAXY tit WAR) and 'others
of His Majesty's Government some time, .because
it had not hitherto been brought before.. Parliament;
a riteasure of that nature required much investigation
•even before it was brought forward, And mightie.
Lquite still more afterwards. It Might not to, be
brOught forward -in a 'etude Or imperfect state ; it
was too gigantic to'be so dealt with ; 'nor had it
been delayed longer than the circumstances called
for ; and he was in hope, that whin it was brought,
forward, the House would he of opinion that the
time and labour previously bestowed on it by Mi...
nisters would not have been in vain. He hoped
that in the end they would appear to have saved
time by this conrse, because the..lest bnperfeet the
measure might he when it Came forward, the less
time would Parlianient have to employ in the con.
sideration of it. .He would add to this, that Many
other subjvCl4, admitting of ntr delay,• had tie.
Mantled the attention of this Majesty's Ministers.
.1-le knew that the public spitit of his Right Hon.
Friend, and the zeal. he had for the -discharge 'of
his duty, would not .suffer him to delay for an hour,
unnecessarily, any measure which bad for its objet
• the saletylof the,Country, nor was any imputation
to be cast upon any of I.lis Majesty's Ministers on
accotmt of negligence, for no such -negligence ex.
isted. The Howo: knew, and the Country knew,
that great exertions were now making, and that,
addition to what were now making under the
meaStiirti which Ministers' had proposed, anti Parlia.
.inpur had Adopti d,,it was intended 'to bring forward
another, which, would add greatly to-the military
:tueans:of this Couritry„ but it .was a measure which
irßlisrensably reoirett tomb. previous -pre-paration,

and which, together with other business which ha 3
occupieti the attention of Ministers for the 14st ten
days, it had been impossible to produce hithettq.;
but he hopt%l that ultimately the time
been already bestowed on the subjea was no; time
misapplied, for .there would have bfrn-no adv.antage
in, bringing a measure of this importance; .brf,re
Parliament.tn a crude shape : it should be produced
with all the dispatch which. it would admit 0f...,
as was about to spetdc, when
The SPEAKER obseiVed, there was no question`.
Apt' ptesent before the House, 'there was only a No.-
tice, and it was not cp,nsistent with.ita.rules to de.
bate anotice, It was undoubtedly in the power (,t
ilowie to dispense with -any or with all , iti
Rulers, hut he submitted the propriety of adhering
to them in this instance t upon which the coaversa.

tion drovt.
TteCHANctr,LoR of the ExcttrQuEß moved
the Order of the Day uvon the Income which
was,. " 'that this Report he'now taken into further
considers} ion."

Mr. IV. SMITH said, he should not like to' go
over again the grounds which he formerly, stated
agaiost the gill now under consideration, irAose it
teas amended in a Committee, and having considered
the Bill as it 'now stood, and he trusted thit most
Gentlemen in the House had considered it, he would
'say, he -had much objeCtion
.to it. He thoight he,
had a tight to consider this ,Bill as a theisure to
which Ministers now' intended to call .on the House
for its approbation. He admitted that it Might be to
the advantage of the Country that it should be still
considerably amended ; yet there were is some
parts so objationahle, that he felt it his ditty to
take the sense of the -flouse urns the question of.
receiving the Report. In the hist place, the in-
eqtrality of the Tax *was very .objettionablei and •
the objedions on that scare were not at all removed.'
He must conteml,..that although Gentlemen in the
Country had 140).1)ot:tours, generally speaking, at.
teudant on great possessions, yet these were the
Chief rewards they had for very laborious service'
wider Government, and'he was of opinion that such
should continue to be the rewards to' such hotionr-
'able services, because any stipendiary system that
could be adopted would have the can of diminish-
ing the respect due and always shewn to those who
performed gratis many important duties to the Pub.
lie; but yet they were Onerous, andin some mea.
Sure diminished the comparative value of landed
property, and therefore, althongh'he did not wish' to.
go into the question 'of !Ailed prOperty much at
large, he could not help nbservirg, that if the
question of Equality was to be, considered, landed
property ought to be made to pay less to an Jo.
come Tax than some other species of propertY
With regard to funded property, in the present con.
dition of things, he• did not see that any objedion
could reasonably be stated against, its bearing iti share
of the burden in support of the State, and as pro.
petty in the Funds' was payable without any 'deckle,
tions, and as the holder of it olid nothing in that
charader in support of the State, he thought that
upon the prirciple of equality of taxation, that spe.
cies of property ought to be taxed higher than land.
eel property of the same amount, because Out of
landed property there were many &donjons; and
to' the possessinn of it were'ait.actied many laborious
duties. 'So much upon the qttestion.orEneality of
this tax, which was a considerable ohjeCtioo to. the
present measure, because it provided no distindion.
But his grand objedion to the measure Was, that if
income arising from property was to he taxed at all
so as to be made efficient, it Must beby.a species of
Inquisition much mote intolerable than ail,y tax
' whatever, anti it. was'one 'of the evils of the to
• which the present one owed its, origin, that this spe-
. cies of inquisition troublesome at it ,was, must be
yearly renewed, lie had not the least objedion to
raising'che money which 'this 'measure was Intended
to raise.. It was to the means of raising it that he
objected. He objeded to this mode of raising•the
money, 'because it tendetl unavoidably to agiriste
the passions, and to depress' the spirit -of Aie 'pea.
pie. He thought this measure produced. both 'these
effeds at once. He thought it ten4eil to- agif:tie
passions among the people which- th.e, wistlatis of the'
Legislature should lull In sleep, and also, to lull to
sleep and finally destroy that spirit among'the peck
.ple 'which 'the wisdom of the Legislature should en-
deavour to keep up; that epirit by which English:.
men had so ofteri exerted 4hemselves in their oWn.
defence. It was his .opinion that such a measure as
ibis, 4:offered a good while ago, would not have
been endured. The people would ' not have sub.
witted to the Tax; . they wank' have risen
against the measure ; he did not ;matt, have
tiiien in arms, as they 'will now: against the
external enemy, brit *mid have expressed their
detestation of the Bill, so that any Minister
would have given up all idea of bringing it 'forward.
As a proof of this he observed that in the years 1793
and 9+, when the Newspapers were endeavouring
to Idift' the spirit of the Country to resist the
French,--they stated, that &the French were 'sue.
cessful in their attempt, the first Measure they
would'eoforee would .he such a measure. as this In_
came Bill ; afterwards, however, Parliament thoUght
fit to adopt an Income Bill, and to Which,' he was

'.sorry to
,say, this Country was obliged to submit.
'1"1-le desired that any man who wished to consider
this Bill should ask his neighbanr whether the in-
quisitorial power whiCh must lse given to Commis,.
stoners who would have to att 'under this Bill,
would not be very burthensome to thcmselVes, and
intolerable to those on whom it was to operate.•
The questions which Com Missioners would be under
the necessity of putting to persons, he knew woold.he
most vexatious. He knew that' questions when
they were•put by officious impertinence, wereinore
'provoking than when they:were put unciet the au-
thotity of law, hut after nil they might tie
rable even with the santtion of law, and every thing
that was irritating to the'teelings áf men Ought to
be avoided. He lqiew that attempts had been mule,
and.perhaps more might be Made, to avoid a great
deal of this evil, hut this he was afraid could not
be done effectually, so as to do away the force of
the objetlion which he had stated to the piinci.
He did not pretend to say, that equality' of
payment and a due enforcement of 'the principle of
making every one contribute' in proportion to his
was not .41 -thing much to be attended to,
but he contended, that thileould not be.done with.;

not such a disclosure taking place in the afrairs of
nitaa, as would be quite intolerable. 'This he regarded
aS objeCtiovhat.was alasnlinels insormauntable: -
I: established Anaintolerableaninciple;lh a'Tax
as thi had never !fern at tempted hut with mojeration -
even in arbitrary Countries. Under this Bill a set
of Commissioners' omit be appointed, who would be
like a host of Holy Faniiliara under the SPaniab
and he mustbegleave not to be a Mem-
ber
of it, nor an abettor of the principle. 'He had
heard' it said by a Right Hon. Gentleman, that
there was a • class of men whose means were very
large, but scale of expenditure very small, and who
ought of course to be the farst objede of taxation,
and that there was no way but this,. to ratlike them
contribute their
.share' to the State ; now with re-
gard to those' persons.. in trade,: against -Whom this.
observation. was levelled,. they would not be affect.
ed'hY this Bill In the manner the framers of the,
Income Bill expetted ; for it was Most clear'that the
burthen would, fall 'on the consumer, •and Gentle-.
Men while they weft assenting to this Bill, under the
idea that theyswete 'making Tradesmen pay, wren.
in 19 cases but of 0 themselves, and all other can-
miners of the articles they bought of Tradesm:n,
yeti-it'd be made to pay'it, and not only so, but to !ay
a double and a•trebla tax, instead of paying the tuna
itself, which they intended to 'impose on the trarer;
so that Gentlemen when they thought they were
voting motley out of the pocket of a' trader, they.
werelioring thiuble and treble that amount otr
their own ; and Gentlemen would find , this laid
down.as theory in'all the 'labours of all the Writers
opon'this Sublet}, and they *Cold always find it' •
true in practice,' and for this reason no Matt:would
sObjett biinselt to 'labour without
.reasonable Com.
pensation for it, and 'if he found his
,CXiVfICCS in..
Create by 'the *positions 'of Government, le would
remunerate himself by laying a larger aprofit on the
article in which he dealt. Ibis was 'laid down in
all the books that had been written, in theory; and
it was found to be the case in prattice, so that that
part of the Income Bill which was intended to. affect
Traders, would, generally speaking, fall, end fall
double and treble-fold on the-Ctinsnmer of the
articlei in which they dealt, He applied to the
experience of Gentlemen who heard him, whether
the duties on Houses and Shops, and on • various
other subjects. of impost with ieferenee• to trade,
had not produced* that effaCta. The supposed re.
medy, for this was the competition which necessarily
existed in all trade, but that' had not the effect
which it was expetted
.to produce. It might be
said that Clatises might
,be introduced into the
in the 'Committee,. but \he apprehended;
he
this
could not he remedied, and fur this reason he should-
be against the further progress of this The
next objaaiinnlie had to the' measure was, that it
was extremely Complicated, and'yet, if the Bill was
to 'be carried into effed, he was not aware hoW
that 'inconvenience was to .be avoiUed ; hea-was
aware that it could not. He was sure that as •
to thelast Income Bill, nineteen out of twenty of
the people never read it at all, and 'even bi those
who did read it, nineteen-twentieths did not
-understand it, nor indeed did the Legislature ap-
pear to have much knowledge on that score,' as ap. ,
peared by various alterations and antendthents which
weir made .front time 10 time in that Bik's•orne of
Which innetaintents had the effed of rentleririgAe-
Bill unintelligible. This he regarded as no „slight
inconvenience ; for it was a very inconvenielit thing
that ahe:COuntry ashauhl be called upon to adappon
a Legislative measure that was not understood:; nor
was, that indeed wonderful when the Bill Was 1 t'6
pages, some of the cruises of avhich were a t 'present
repuenant.to each other. There were other objec.
tions which might with justice be urged against
this I3ill ,
Upon the principle of it, but these were
the Trading Ones—that was to ifly, the Bill was an.
just, becatise" unequal :'in its operation ; it was
.vexatious and intolerable on account of the inquisi-
torial power necessarily given to';carry it into effect.
It %Vat- Icw complicated to be understood, for whichreasons 'freamtist take 'the sense of.,the House 'upon
the .question of proceedingfurtber on this ; hilt a
• if the' flonse should be of opinion the Bill shcaild'iO
forward, such was his respect for the opinion,of the
liouae,, that, he,thould think it big duty to aftend to
the subject in detail, and to do every thing in'his
power to Fender the Bill as palatable as,posssible to
the, Public; thoughahe was of opinion that it never
could.be rendered perkily, ao. •
' Mr. PITT said, he should not follow the Hon.
Gentleman who had"spokelast, mach, in detail, nor
say much, formucli need not be said on the various
particulars of his objediona,, because they, were oba
tedions• levelled, not agaited any thin&in this Bill,
but against another which preceded„ and against
this Bill because he said it was taken' front that',
and also against the new matter of the, present mea.
sure, as far as' that ,went, The Hon. Gentleman
Seemed, hoWever, to think that this Bill was better'
than the former Income Bill 0, some particulars ;
for he had saidi• that if it went :into a Committee. he
should. at tend to it and endeavour to amend it ;aala
thoughbe could not assent to any parr'of the for-
mer ,income Bill, he shoeld rejoice if that slinuld-be
ultimately found to be the case : but the Hon. Gentle.
man was not,aiinguine enough to expedsuocess, nor
could he indeed exiled much success in his opPosi-
tion td" going into a Committee upon this- Bill,
when le himself hadassented, and others who penally
agreed With him, bad assented, and'had not only as.
sented to, but enforced the principle of raisins a tarp
portion of the Supplies 'within the year, and
Parliament had,. Attest upon that principle ; he
was not,. however, ',to' rest this point on the de-
cision of a former. PArliament, although he, was
happy to find the temper and views of the
Hon„Gentleman so much changed upon the sob.
Jed, of deferenci and submission due', to the decision
of Parliament; indeed we owed Much to the Enemy
with whom. we T,lead to contend, for various advan-
atagee. they had been
,the means'of affording to us,
one Of which was that, of opening the eyes of that
Hon. Gentleman and some others, and of producing
a general feeling of indignation against that Enemy,
An quarters where it was 'not fele•before, and of
'rousing exertions against that Enemy. He was
glad of that effect which had beenproduCed upon
that I-lon. Gentleman and others, by the Common
:Foe; nor was that all,. for it had the drat of giv.
ing a disposition to many Gentlemen who had for.
rattly seemed to be much- n need of it. of a Conati-

iutinnal confidence in 'the wisdom, an•.d submission

to the power or Parliament. • For this we were in.
ilebted to the Enemy: This sentittieOt of tlefereace

and submission to Parliament was a patriotic semi-
(intent, he toped that sentiment Was general ; he
did not say throughdut the Country, for happily.for
us all, that tentiment existed always, but had
often been disputed by those who had privilege of
Parlia ent o a so and b others in .P9blicatiof
pro e • gat atfiamiiii-Firirelirticiples of. our
Conititution, and who had act ed upon a- dnarine
Wkkkrotalm_vter • T:verse that which was. prOw-
fessed by the Pion., CkotteMini. But this was not
all.: it was not only the .subjed of submission to
the aurbority of Parliament in which the. Hon. Gen-
tle,man was chat;ged,4lor lie had expressed opinions
upon the present occasion.-which be .had not fore
merly entertained, The-Hon. Gentleman, however,
in the-course of jlre klikOsion upon this Bill,- had
referred •to various authorities,-: 'some of %vhulO
were pettedly respedable; among ...whom was
tis own naMe-sake,' and 'some of whom' could

•
.not treat of a Tax on Income without express,
irig- a degree of horror. There was one of. iris
name who w"noty catuirtiv-di nor was yet quite

so popular as some of theltlepArted sagesto whom
he had referred, who had also treated a 'fax on ln.

come as a dieasiftil"measure:; but the best at.4Vver,
to these speculative objet4iOns was 'the fa&, that
-the ',iconic l'ign'inst the principle' of which the
Honourable gentleman had said 56 much, was

atiortrzi at a time 'when- grett -tiesponttent#lttr.
wiled in the rttniic mind ; when a gyeat glown was

visible in the dispoAtion even of some, of the tutees .1
remarkable 'for. their .firrunessl:aod their loyaltp--
when that gloom was industriously increased by the 1.
exaggeratedstarements of our danger, by those who
most obstruelcchhe -means proposed for °lnsecurity I
it was at this time, and under these circumstances
the income Bill was adopted,. and yet subsegnenr to
that measure it was, that the despondency he spoke
of was changed into confidence, that the gloom was
dispelled, that the credit- of -the Country was ie.
eratise4l..it-was after this Income Billiwas-adJptett.
that the good fortune of this Country becanwsignal,
notwithstandiog .certain disasters which, from Po'
fahit'in us, attetided the W,4, and which had indeed
put us into our present difficulty. It was after that
Idcome Bill was adopted, that the. National Chirac.
tee ant and exeytion.pf Great' Britain became most cote.j
spicuous ;' a period when her strength- *as most -,
rein:irkahle, her glory inost renowned. He was not.;,
'afraid of as.king„ whether there was, in the whole ot:;,:
60r history., any-per Odin Which the achievements':
,ofottrArtni.were- mores brilliant,' when' the aisdont
and firtimess of Parliament was better displayed,
the patience, fortitude,- and
.loyalty of , the people
more remarkable, the Naval or Military :Charattcr
~
of the Nation highet in the opinion,of surrounding '
States. In a word, .he would ask, if there was
a Pet-jot-Lilt the history of the world, to which an
Englitliman would point . his. finger ',witli'siore
pride and, sztisfaCtion, than the three years whiFh .:,..
followed unit Very' income Bill- ;. and yet this was--1'
tlls.lpeastiegwhich the Hon. Gentkman had detcrib-
ed as one whiph.damped the ardour and diminished
-the attachment of the people of this Country. lie
-had reierredto the 'stated 'the Country during tlic
operatinn of that ilill,as,ati answer to the speculative
sentiments, of. the Hon C;eill,in, few of W 1
. I' hic,l
_cill.
were new;--flar the Hon. Gentlemanhad given the,,
House at: accouut of all the hardships and riteathul -•
leverities of the inqUisitsion,,but as,. it ntas liketY (11
affeiA the trading- part of-eke.teettintunity, the Hon.,:
Gentleman had .given. a. Very tiiiii`tulat
.reason—,-I le
represented this measure"as the ruin of the fortune.:
of the objeets of it, andthat was to be accompanied ?-..
with all titatdreadful inniii4t ion "Utile host of Fa Illi•
li.rrs and their engines 61 tortnre, ready to mutilate the
lim,bs of their ,victims ;beet the faa wa;‘, according" tO
3he•ennclasio'n of the Hon. Gentletnao himself, the
Bill would squeeze out of these traders, just no.
1 thing—that might pethaps, reconcile some post"
ra the'Taft, and make them midi more temperate
in their Opposition to it, than they would have
been if'lliey,thought it would 'bear ktr.l upon ".
.thou ; • yet. ,with him, that would be a very :serii)os
opposition to the Tax, if he,thought it .Would have
that tired; but lie apprehended that would.not he
the case. As to the quot'ation3 tvliich the Hon'
Gentleman had •made upon a fcirmeroecasion, froth'_
So many authors, he apprehended the House woiilo. •':
not take them to becanclusive.against its own ex.. .1
perience,- nor would arguments upon speculatioor •
litw.ever ingenious, be very convincing against ex- 1
perienee ; • nor was the Hon. Gentleman. to-e%. •-i
Pea rhat.conviaion. to follow his own arguments,
when applied to others, ,more titan the arguments
•i
of others had formerly convieced him, that the H:
()Pinions lie had formed were erroneous, eveci,
ally,as the 1341 related to Traders,„ and , the lad,
Ships which it was about to impose on Traders,
the amount of which was, from the authority
of the Honourable Gentletnan himself, . that the
trader' WOUId44IICOW the whole of the imposition of)
rite consumer. The Hon. Gentleman' had stated,
Y.
that all the bunks have said so. Mr. FITT s3i3t
he had not-reati,all 'the books that ever were writ"
ten, , and he ought tc) confess what he felt on char
.subjett,. which was,. that he scarcely wished he hod i
but lie : rather thought )1,1141t if he had, he should taut
have, been able 'to remember them all. He Wit,
:however, eead in §ome.of them, 'that a tat was ha"
'if it hada
.parail operatiOn in reducing One.speeit'S
of capital •rnort. than another. Now, there Were
several sorts of application of capital : there well
some who employed ,their capital in business, an'
who Chose to a. 1,1 to ,theeffeCt of it by, great labour
,of, dick own ; there were
.Uthers who chOse . cc'
employ their property in . a way in which.thete
was not much labour,' but agood deal of: risk'
and
.they.•partook of. the nature of .a, Lottery--;
. there were others who were content with 001'
gains) provided I,lle pursuit was neither lain'''.
- toos nor uncertain, There was another Class
, . of -men wh‘o had a great deal of wealth,. who re'
quired:a great deal of ilitetet to he produced:bY
their wealth, anti with Perfed.security, themselves,
remarkable for a'great deal of laziness, who hat{
some of ..the largest incomes with the teast exertion,
and entirely withotit risk, and who received their
:- reventteti- because the public faith was }fledged t°,,
. them. ' But the trite prineiple.of arriocome Bill l'°
took tobe, whether the income was in land,' which%
was the Levu nreearittne_ nnel where the influence:lan°

, , ,
other ativantages it brotight Were ,ksnSiderajne,
but which were, aceompanied by duties that svere
often expensrve and laborious; or ,whether it was an
Income out -of trade, either more or ltss lucrative,
, as the pursuit of the possesior may he more or less.
laborious,' or more or less hazardous; the principle.,
was to leave earls class in its station, not to parti.:
eidaiize it with any distind charge, but to charge
all Income alike', lest s,ene persons might be driven
oat of their present 'pursuits, atittinto others, -by
which inconveniences must result, and those •of
various kinds—The ' object. Wale that each should
remain in its present state, or at • least that there
shouldoot, bv'any Legislative provision, be an in.,
ducement by which one class might be deserted and
-another over. stocked. - He- 4;:erefore doOted very
much the soisdiry of the reasoning' of' the' Hon.
' Gentleman, on the propriety of taxing •some classes
of Property higher than others of the same amount.
The illustration given by the Hon. Gentleman, of
the principle for which he was contending was, that,
Merchants, or persons engaged in a large wholesale
trade, should not, if they paid 'the Income Tax,
charge it upon the Consumer, as they would do,,
and as the retail dealer did in the case of the Shop
Tax. He would not stop to diseussthe corredness,'
of this illustration, but he could not help obserys
ing, that it came rather singularly from a. person,
who with a large phalanx of his friendghe was:
happy, for •the interest of the Country, 'that their
numbers were now considerably reduced) had uni.:
formly opposed
.and inveighed against the Income
Tax, and who had even called evidence to thellar•
-- to shew that it was inepossible that the Shopkeeper
could levy the Tax upon the Consumer. 'The 1-ion.
Gentleman:had now, it 'appeared, changed 'his °pi.'
pion upon, this subjed; but. if the ;present opinion
• was carted, the Tax could not operate heavily upon
the Wholesale Dealer, and if it did not,, there was
an end of his objeCtion. Upon the .whole, there-
' fore, he was nor shaken in the opinion -he enter.,
tained; that the Report ought to be brought up; 'hy
any of the arguments he had heard front that lion.
Gentleman. At the same time, heiconles-,ed, that
consistently with the principles and opinions he en.
eertained, he could not but have strong objections
to, the Bill in its present shape. His Obje4tions
were not founded merely upon minute matters of de.
tail, but upon &teat and fundattieittal principles,
which be (houghs ought never to he departed from.
He bad always stated, and was now reads, tri state,
. . that he was as much a friend to the principle of the
Income Tax as ever,, but at the same time it had al.
ways appeared to biro necessary that the Legisla-
ture should, as far as it c old, make the Tax gene.
Yid and equal in its operation, not only from the ob-
vious -equity of such a proceeding, ,but because it-
was the only way of prevcntirg' the -Serious incon.
venienee that wouid result from deranging acid dis.
turbing the different tundes in which persons' had
thought proper to employ their capital and indus.
...try. It ;heie was one point more clear than another
in the, venerable authority which the Hon. Gentle.
man had, quoted, it was,:' that the Legislature should
riot entfeavour, by any. Laws, or Taxation in the
shape of regulation, to interfere in manner in
. . .which capital or 'industry should be employed. It
followed, . then, that a Tex upon Income-, in order
hot to depart from its true character, should he, as
:far as it.wad 'possible, general and equal, varying
' . in its, atno..nt -according to the gradations of proper.
ty, but extending.genetally ' and equally to every
species of Income arising- from the employment of
, tapital, to the Possessor of land, 'whether as an
,
Owner or as an o,:cupier ; to capital, whether lent
out upon is'idividual security, employed •in trade, or
aniseed in the Public. Vtinds of the Country. This
*as a'principle which appeared to him to be sacred,
- but it was one. which, as the Bill now- stood, was
departed from, and to that part -of the Bill in which
i it was depat ted from he could not possibly assent.
It Was not,, therefore, his intention 1 i impede the
operation of the Bill, 'because AmendMents might
' be made in a future stage, which would bring back
the operatiotrot the Tax to its true principle.} Per.
haps, as he was now on his legs, it would be as well
' if he were to state generally the nature of his objec-
tions, and 'to give his reasons for thinking that the
House would not'do its duty, if, before the Sire ArE It
' left the Chair, it did nut vote an 'instruction to the
Committee, declaring the sense of the HouYe, that
in every instance in which there was a departure
from that system of equality which ought tOper wade
the whole measure, that the Bill should be brought
back to its true principles. The inequality he
Compfairied of, was of this sort ; he believed it Was
meant (for it was not very dist indly eiptessed) that
r.• as far as inteteSt was paid, the . eerson paying it
r should be allowed to discharge himself of the 20 per
irefit. on the proportion of the interest ; but this he
would pass over for the -present, as it wthild be
necessary to make an alteration hereafter in 'the
,
wording of . the Clause. He objeda to 'this Bill,
I 1 because tedeparted from the .116116111 e of a General
T ax; as applying to Land, and as applying to the
1. Fueds (of the last he would say a few 'words.lry.4.ild.
.by, because. he considered' It as a breach of eon-
-traEl): he also objeded 40 it applying
to person's
~,who were most entitled to indulgence.' What he
spoke 'of was, the distindioo which, was made in the
i
Afferent .classes of Income,' and to the exemptions
which were given in certain eases to persons pos-
t sessingAifferent species of property.
Exemptions
were given to persons under'a certain degree a in-
Come who were engaged in trade, or whti followeciany
, profession, or who possessed- any place; but the same
exemption was riot-given to persons possessing a si-
- , .
mtlar amount of property, if derived-from land .occh..
pied by himself, or from money vested in the Funds.
F .This, then,, wasone of his-'objedions to this Bill,
that it did not 'operate equally and generally uport
•thelike amount of Income'. He certainly had 'no
objedion to any mitigation of the Tax, as far as it
affeeted the Lower Classes of ' the Community; all
he contended for wasi that if any mitigation,was
; . adopted, it should be general, and apply equally to
all. He objeded to giving any. exemption to poor
persons possessing one species of Incoine, and not
giving it to others, unless some very good and con.
~- . v incing reason could be assigned for it.
When this
pill proceeded to touch upon the Public Fund's, it
appeared to him nothing' leas than a -breach of-those
tel eat ed eternises made ,by the Legislature, and re..
coaled in k very Loan Bill that had ever been pails.
ed. Wn it eft-ea this breach of faith would have

. ,
onnti 010ertliS titany.
efutiate Loan ttaf'osiight he 0
eontraCied for;- he wftrtiOratoW willing to discuss.
There was one ground that would probably be set
up in answer—it was one that appeared to be ailed
upon inmost instances, though not in all, and that
was, a distinetion between the Income arising from
~capital employed with industry, and the:' Income
arising from 'capital employed without inditstrY,
such as 'booty in the .:Funds.: This distinction ap-
peared to him not to be wise or just. Suppose
the profits iif'a'Man in trade were is per cent., of
the proprietor of land 3 per cent., and of lite per,
son having his capital in the Funds . 5 per cent.,
if the tax of
.1-26th, imposed by. this Bill . was
taken from those incomes, the remaining a 9.2.0ths
would bear the same proportioh that they .- did
before the Tax Was levied, consequently the' pro_
fits of, a man who employed his capital with in.
dustry, would still have the same superiority over
those or a. man who had his 'capital vested in the'
Funds•or in Land Now, this would' be giving a
bouoty to persons to enter into .trade, and to per.
sons ititr4e, and would give them exemptions to
trade.at.a. time, and wader circumstances in which
!the, Trading Interest was as much, indeed, more
,inVolved than any other species of property.--
• ,But it was impossible fairly to make these distinc.
. rims in a general Tax, because if the Tax operated
only upoO one, it would give a premium to another,
and that only for disturbing that order of things under
:_which this country had increased in prosperity, and ,
had become the envy and admiration of the world,
which had enabled it to bid defiance to the attempts of
its enemies, anti which afforded a Much more Sure
criterion to ad. upon, than could be derived from all
the pedantry of law, and all the formalities of po.
chive institution. But how was this distindion
acted upon in this Bill ? If it was right to_give a
preference to one class 4,,versons over another,
(which he totally denied)) surely that preference ought
to operate generally. In incomes above tsola a year,
there was no distinction.
.Those persons who would
'be entitled to an cut-tnano, if their income was below
that sum, lost the benefit of it when their income
exceeded it, anti they were thus made the' victims
of chit, new and. unjust principle. If the principle,
was a good one, it ought to be general, and a man
was as much entitled to the benefit of it if his In.
come exceeded 10. a year, as if it was below that
sutra. This principle was, therefbre sta bad in itself,
ao pregnant with mischief, , and (even if it was a
good one) so partially acted upon, that he hoped it
would. nor be.persisted in.-Agaits, if a person had
a small portion of land, which he did not chdose to
ler, hot cultivated-himself, he would not he entitled
to, the exemption., consequently the Bill made a diS.
rinCtion in favoor of Capital against jodustry. But
consider the situation of persons who had property
in the fond; ;, how many of them had. Inconies on.
der 101. or under
.6(11'. a-year, whose age, Whose
sex, whose2situatiort, tyhose infirmities, gave them
no option as to the, disposal of;their capitals, who.
held. their property •as a life income, . under
Trustees, whose 'wfatehed• pittance admitted Of' no
iniproventent, and who had ,'not• even the comforts .
resulting from hope, and yet these
;were the persons
.whii iii additiOn to their grievances, were precluded
from those" exemptions ' which t'ere extended to
others.aaaßut there still remained another'objtsdion,
this Bill 'touched uptin the Public Funds ;. it was a
violation of a positive compact with the Public
• Cteditor, and in his opinion gave the first blow 60
Public Credit. •-He desired it to be remembered,
that there was not. a Loan which had been made,
ha which Parliament had not pledged itself that the
interest should he paid without any deduetionHe
knew there were some who carried their opinions
so far with regard to the sacredneSsofiticorrie arising
Worn "the Funds, that they thought such income
ought to be exempted out of a general Tax
upon 'lncomeHßut this he thought` was going
too far, hecause persons could not complain, .
Whose income ariving'fromCapital in the Funds, was
only taxed in the same proportion as if their capital
had been employed. in any other way. The pro.
portion in iiii-ich this Property was now taxed, Was.
certainly small, but if the principle was once esta.
.blished, the proportion 'might easily, he extended,
and if it was onCe_admitted that the interest for a
new Loan tnight be provided, by deduCting.from the
interest which had been stipulated to be paid for an
old one, he should be glad to know upon 'what terms
Government could exped, to borrow motley in fu.
tore ? This .he ,was sure could never he intended,
and least of -ali,at a moment when it was so neces.:
nary to support Pohlic Credit, to maintain the cha_
railer of Parliament, and to preserve the faith of the
Nation. But the very Bill wnich contained such a.vi.
olation of Public Faith,' wal proposed for the pur.
pose of raising a large part of, the Supplies within
the year., :in order that the Funding System might
not lie•alfiefed ;, surely then flit the io.v and paltry
Consideration of i the Income which was to be de.
rived from this breach of faith, Parliament would
not-consent to overturn that edifice which it had
tidied with so much pains. These however were,
as he before stated, not general ol?jeftiOna to the
Bill, beeause in the Committee it might be. altered,
and nothing more was necessary than to Make the
exemptions general, and to give: the same abatement
to Income derived from Land or the Ftinds that was
given in other cases ; and he wished now to give
notice, that before' the SiEAK Elt left the Chair he
.
' should propose :an instruction to the CoMmittee to
that effeel. ~

• Mr. WM, SMITH explAried.
The ATIURNLY-GENERAL said, that the oh.
servations which the House had just heard, came
from a quarter 10 which so much respect was due,
and from a mind SO enlightened, that. he felt consi-
derable difficulty; in rising to stare his reasons for ,
differing from his Right Hon. Friend. He contend-
ed, that there was nothing in this Bill WhiCh tiros
inconsistent with the Public Faith, or with those
principles upon which Parliament should legislate '
upon a subjects of this kind. It appeared to him,
that the Public Faith was kept with the person yho
had property In the Funds, provided that no tax
was laid upon his capital that was not laid upon ca-
pital of every kind—This certainly was the prin_
ciple which was adted upon in this Bill, and it was
one Which he thought Parliament ought to aft upon
in such a case as the present : lie did not, however,
mean to say, • that it was invariably died upon in
this Bill. Thcie was certainly no &dottier; art the

tate of Vumtea or tligiect Noeetty, be the attiont
!el/et so large 'or sip sMall lout when they came to
the c ise where Capital and Industry were conjointly
etopbTed, there • was a degree of indulgence cer-
tainly extended -to the. Lower Classes.: it was
necessary they should. be protected, and he did
not think that .by so doing, the ,principle was
at all broke in ,upon. It appeared to him, that
the Small trader must derive a greater profit from
his capital than the man Who, traded with a very large
capital. He apprehended that a small trader must
make more than Joh per cent. upon his capital ; that
is to say, that he •who makes 1561. or 1601*. a year
by trade, had. not often 'a capital of 'mine than 2 or
3001. therefore much of hisinctinie must depend upon
personal labonr, and it was this class of persons that
it was proposed to exempt to a certain degtee,-and
he thought the principle was a good one—ln order ,
however to apply the principle more generally,
' something of this sort might be necessary,- that as
the persons in trade to whom he hiid alluded in ge.,
nerd did not possess a capital of more than 2001.
perhaps an exemption -might be extended' to capital
of, other descriptions to the same extent—lt• might
therefore be proper to extend the exemption to the
Landholder and to the person haViog. property
in the Funds to the amount of ,tol. a 'year ;
'and if this proposition was adopted, there Would-
not be in his opinion any, ground for, Asserting
_that this Bill contained any thing like a breacli:
.of Too. •If he considered this as 'in any'
degree infringing npon the faith of •Parliament
pledged to the 'Public Creditor, nobody would be
more anxious to oppoSe it than he Would, 'because:
nothing could be more absurd than.: fur the paltry
consideration of so or 60,0001. a year, to violate.
the Public Faith; but he contetuled that if the pro-
position which he had suggested was adopted, there
would be no pretext for such an assertion. One
principle which had been stUaliously ailed upon was,
to avoid calling for disclo,ure, except. when it was
absolutely necessary, and it had been done in every
case in which it was pUssible. The House seemed
upon -a former occasion inclined to make 'a greater
exemption in favour of those whose income was de.-
riVed from personal labour, for however eloquent.
Iris Right Hon. Friend might be with regard to the
situation of Widows and Orphans whose property
was in the Public Funds, yet the situation of the
person whose income depended upon personal La-
bonr, was also entitled to great ,coosideratiOn,
because it would cease.-either by his death or by.
illness, Whereas the other case the properly
was permanent ; • therefore die one was more
carious than the other. This then was the prin-
ciple of thi it .Was to impose ecitial duty
,
upon every species of . Income derived out of Cain.-
talp 'excepting only 'such income in particular cases
as was derived horn personal labour.. He traisteds
that his Right Hon. Friend would not persist in:
moving the .lostrudion to the Committee, because
it would be alio use to insure the alteration pro.
posed,, and the Committee had power to make the
alteration themselves if they slatruld think fit, with-
out any insttudion,
Mr. •GREGOR contended, that the Bill would
fall very heavily upon Land, much More so than
upon other species of property ; he, however, would
,not oppose the S.r,EAkssis. leaving the Chair, be
cause the _Bill might he littered in the Committee.
Mr. KINN/111W repliedat some length to the
ATTort.NEs. Gstlaaa.t.,, and gave notice, that he
should Move for aninstrudion, to the Cnmmittee to
observe the proportion in the Tax upon Land, that
was agreed upon in die 9th Article of the Union`
hetweto England and Scotland. He then .al.
luded to what had passed 'in the early Parr of the
Debate, with regard to the motion of the SECRS.
TAR( at WAR," which`was put off till Monday,. and
censured Ministers for not being prepared with the
Bill, and, after what lie had seen of their conduet,
he doubted whether the Stipplies of the Country
ought to be trusted in such hands.
Mr. WILBERPORCE expressed his concurrence
in what had fallen from his Hon. Friend (Mr. Pt TT,)
and concluded that the operation of the Tax ought
to ,be Made as eoual,as pos,Thle. He said he should
vote for the instruCtion of which his Right lion..
Friend had given notice.
Mr. DetsT wished to know whether the Right
Hon. Gentleman (tjie CH . NcrLtoat of the Exc Hr.
QUER) had stated to cue Contractors fir the last
Loan his intention to propose a Tax upon the
Funds.

Ths CHANCELLOR of, thr EXCHEQUER, said,
if he was convinced that the rihtic faith, would be
Violated by the prekent measure, he would be among
the fitSt to deprecate it. He had 'not, however,
heard the principle of the Bill called in qtiestion
previous to this night. The present measure did
not involve a aistioaion between different species
of Capital, but Between Income arising from difFe-
rent species of capital ; the- Income arising from
the capital vested in Land, and. in the Funds, and
the c:ipital employed in Trade. ''l he tli“inion.
in thiS respea had been very accurately stated by his
-Learned and Honourable Friend (the ATTORNEY'.
GENERAL), With respect to the charge of this being
a breach of faith, he had never till 'this day heard
such an o'bjeLtiob. He had conversed With Many
perfealy well acquainted with the subject, and. all,
that they claimed Was,- that the operations of the
Stock Exchange might not be impeded, and that
the non-payment of, the Tax might not impede the
transfer 'of the Stock. As to the question H•held
by the Hon. Gentleman (Mr. Dstr), he: should
have th6ught that that lion. Gentleman must have
known that' he stated to those who contratqed for
the last Loan the PropositiOns which lie intended
to submit to the House. With respeet to the ob-
servation of the HO, Gentleman (Mr. WILBER-
FORCE.), as. to the equality of taxation, he
,Was
convinced it was nat to be attained by any exertion.
In proposing the present measure he never aVoided
the name of an Income Tax, for. the purpose of giv.
ing it a preference over, the late Income Tax, but
to guard against persons being 'misled by a name
which 'he thought did not accurately. belong to
but by which, however, it might be called. It.
appeare4 that the number of Returns under the last
Aet of Income, under I gol. amOutited to 218,000.
the greater part of whorrt Would be carnpelled to -a
disclosure, if the proposed exemption was adopted.
He thought that n.4good.could arise, from adopting
the instiuttion'proposidhy his Right Han,. Friend,

•
di the powen or the. Cortinittteel .With
their op:iGni would rerAain precisely t'te,s:one, 'and ,
therefore he hoped his Right Hon. Friend wt,4l t hot
press it.
Mr. PITT` said he had heard nothing to 6ortvkde
him of-the impropriety of the Instruftion of Whieli
he had gben notice, and he should therefore
sist in proposing it.
Mr, DENT explained:
Sir WILLIAM CURTIS obServetl, that th*.
Right Hotip Gentleman (the CktANeELLOtt of lip,:
EXCHF"QUEit) diii state to the Contractor's for the
last 14,1 an, .the measures he intended, to 'bring for.
Ward. With respea to the last Income .Tait,' the
praetice and the princiele•did not very.well accord ;
he should use his endeavours in the Committee to
render the present measure as palataNe as p,,ssible:
Sir HENRI' MILDMAY made se.%.et.d obs-rvations
as to the prOpriery of ro,lking-ded ti...l,ns in favour of -
those who had large families. He thought the late
Income Tax a better measurg than the present.
The CHANCELLOR of the EXC.' 11EQUER •
said,: it was norpo3sible to pro,vide in the present
Bill for any diduCtinns with respea, to those-,who
had large families,' but it was intended to bring its
another Bill'respeding that objecl, and perhaps it
would be' thought that an exempt ion in such cases
from the House and Window Tax, or the Tax on
, .
Carriages and Horses, might go a great way towards
the object proposed. _ _

'Di..-1-AirIiENCE observed, that. this had beets
stated to be 'a Tax ~n IncOme arising from cvital,
it was theitanre a 'nix on .1116.irtic ari,,ing from
cOnsequetitly a partial Income
Tax, He should' so part the in,truaion because
he consideied thAt die Fax onght to by equal, and
tcolie so it must, be made rqii.ti in ail its branches.

,
'Lord iM IPKESBUNY said he was sorry his
PA& non. Friend' had .propoSed the instrudion..
He did not conceive that such an instrudion was
consistent with the common praCtiee of .the. House.
respeding Bills at this nature ; and,' he submitted
Whether, when the omission'of a few words in the
Committee would answer the proposed purpose, it
was not better to let it. go at. once to the Com.•
mitteewithout any instrumi ? lie was of
nion, when the formei Income 'Fax was proposed,
that the fair way would have been to make no
exemptions, big to have left all persons affected
it to find their natural level.. To that however it
was ithswered, that some of the classes would not
have any immediate opportunity of ,raising the
price of their commodities. lie did not .mean to
.say,
,that to take the same Tak from all deserip.
tion's of Ir(cotne was advistable, but wheti the
(quality ofthe late Tax on Income was talked of,
it should be considered whether any thing. like
equality could be stated in the proportion of 'Tax
paid by thosz incomes above 2031. and those less..
In this Bill it was proposed to TA all Income
arising frpm whatever source equally ; but the In.
come arising from labour from hour to hour, and
from day to day, was distinguished.from that ari,
sing from permanent sources. This lie thvtight
was perfectly fair ; arid the objections made upon
this 'subjeCt would, he thOught, be fully answered.
by the Amenciment of which his Huh. and "Learned.
Friend (the ATTORNEY GENERAL) had -given
not ice.

Mr. BAD INCTON remarked, that he saw ne rea.
son why the distinOion taken by the lii.thourable
and Learned Gentlern.to(the ATTORNEY GENERAL)
which made iol. a.year arising from the Funds
equal to 2001.. eapirAl employed in Trade, should
not be extended throughout, hy'Which toool. a.
year arising front Trade, •would be equal to
provedloool.,
in. the Funds, which proved the fallacious criterion
wiich the Honourable 'and Learned Gentleman had
adopted. .
Sir WI 'LLIAM.GBARY observed, that he did not
sCc any distindion• between the present and the
laic income. Tax with tespen to t:le. Funds,' as by
the latter the Funds were equally taxed.
Mr. FITT' in explanation,' said, he had never
contended that the Fund.holders ought to be ex..
'emptud ; but 'that below a certain "arnoorlt of In-
come the same exemptions ought to he extendel to
the holders' of Funded and Landed Property, as to
the possessors of Leonia derived front other sourees.
Mr. ELLISpiI thought the Bill defeCtive; but
would not votedor the Instralion, which he con.
ceived to be an attack. upun Hiin iViajesty's
sters. • ,• • " • ,

After a fcw words from Mr. Roo. W! CAW,
General GA,coytte) and Sir %VI W. I AM GEARY, ill
OX pi a (la t ion,
The Report was ordered to be taken into further
consideration, and to be re.eclinrnitted.

Mr.:P/TT.',,said, he had heard nothing to con-
vince biin of the impropriety of the Instrunion 'Of
Which heliail•giv'en notice. If he thought, that the
Bill contained something contrary to 'the, public
faith, he hall, a right to call upon the, I louse to ex.
press its
,senseof snch a measure, by requiring the
Committee to .alter that which was thus injurious
to the publie,faith ; and he humbly conceived, that
if the House, so instrueled the Committee, that
Conunittee must air} conformably to the tistratiotsik
tks to what had been said of his attacking His MA.
jesty 4.s Ministers, it was uonecessary for him to re.
pc( strch an assertion. With reSpett to what ,hati
been said bythe Right lion. Gentleman he CHArr.
caLLott qt the Exctmyttp.),. that be did not
know of the objeOion now Orought forward till
this night, he knew his (Mr. -Parr",) feeliuga
upon • the subjca, and that he. would bring it
before the House if the obj,!Ainn Was. not Norte
away. He had, waited till the last mmnent in.
the hope. that :that objediots would be done
away ; and that not being the care, it. was only
taw left to hhn t.l,- bring forward his Motion. He
therefore moved, that ilsilould be an Instruaran'to
the'Committee to in eke provision in the Bill, :foe
the like exemptions and abatements with, respe4 to
Incomes arising twin L4f1,1 and tit ,!
as with respect to
,InComes arising from Trade,
l'rofessiOns, FnPlortnents,
The SPE AKER doubted. whether such an In-
struetion was regular, it being unnecessary.'He
had always understood' tha,t Stn lostruaion to a Corn.
mirtee teas only regular inthe case livhere it was to
empower drat Committee to do that which they liali.
nit otherwise power to do, in which cast the Qom.
intttee had an option. He did not rreollea any
precedent of an Instrudicri siectilak-to the present.

m,..prifr 440; with :411 deference to the Chair,
ter must, atilt crmsidtr the lostration as regular.
Won recurring to the journal*, it would be, found
that in the year t7is, an Instrualon was given to
a Committee on a Bill relative to the appointment

of some Commissioners to the Army, dircaing
tlient tp appoint the s,one Commiscioners that were
named in a preceding Bill. He apprehended this

was a case in point.
The SPEAKER then stated the question.
The CI.IANCELLOR of the_ EXCHEQUER con-
tended, that such an Instrutlion was not binding on
the Committee, and that it would still have an
option. His Right Hon. Friend had stated, that
he had known the sentiments of his Right Hon.
Friend upon this subjea ; he did not complain that
he Old not know them, but he repeated that he did.
not know till this night that an. objettion existed
to the present measure, on the ground of its involv.
iog a Breach of Faith with respea to the Public
Fonds. The. objeel or the present Instrutlion would
have been better answered by moving to leave out
miy pat nt. she Bill which afFeaed Public Credit,
upon the Farther consideration of the Report, but
that stage had been pa:;sed over.
Mr. PITT said, that ltinguage must have been
very defe4tive, if the lion.'"Gentletmo did not
know belorelmnd his sentiments with. respt4l. to
the situation or the Stnckholders. It had been ob.

jetted that he had.sieferred this proposition until the
moment when the Spe:tker was about to leave the
Chair ; but it should be reccllecled, that it was at
the express request of the Hon. Gentleinan himself
that the Bill passed through A Committee profoora.
and that tic discussion was postponed till the re.
commitment. With respen to the objet ion that a
motion tnight have been MAC: so alter the Bill upon
the further consideration cif the Report, it would

have becfii as fair if the lion. Gentleman had can.
dilly staled that mode of proceeding at a precious

period.
The CH,ANCELLOR of the EXCHEQUER re.
rota, dull he aid no e(inplain of being unapriz.
ed rf the bentiments of leis Right Hon, Friend, but

he never till now heard of the objection of it'Breach
of Faith with r,f.see<"t to the Stockholder. He ad.
mitted that tote. discussion loot been deferred at his
request ; but w irli reoo-oot to the imputation of
waot of cantionr, the !ilea of altering the Bill on
the (urther -considerati.m of the- Report, had not
suggested ;hell. to him till after that stage had
.passed over, thongh he still "'taught that would
have been the preferable mode of proceeding.
S;i P U LTE NEY oliserved, that he thought
the rluestson at present under consideration was,
whether any exemptioos,•shOuld be allowed in the
Bill. if the general principle of the Bill was carried
into riled, the House 11111$t exclude al! exceptions.
`!,'he Hon. Gentleman then euncluded by saying he
did not. approve of the exceptions mentioned.
7'// INEY , after making a few remarks on
thel state of the Public Fundh, observed, that he did
not see arty real- giouods Int the alarm of a Breach of
Faith which had gone abroad, and .which had been to.
night mentioned by the Right Hon. Gentleman above
him (Mr. PITT) o he was satisfied, as evety Mem-
ber. in the House must he, that the Rt. Hon. Gentle.
noni did not wish to embarrass Government in any
possible wog ; yet the Motion of Instre,ilion. which
he had ofrered to the House, was calculated to agi-
tate the Public Mind, particularly cm such a .subje&
as 0,41 of the Funds of the Country, arid cumin
from such high authority ; he therefore thought, at
this critical moment, it would he better if the Right
Hon. Gentleouin withdrew his Motion of Instruitton
to the Committee. He could not hut express his
approbation of those Honourable Gentlemen who
sit within the walls of that Idolise, amid who
fill high Public Situations in the City, in con.
scgOeoce of the ready support they gave to the
measure when first offered to the wisdom of Pailia.
tnent ; indeed it was from the City of London that
every City and Corporation in the kingdom receiv.
ed the ,example of those great Public Acts of
Mice. to the Country which have so long distin.
guished the City of Loodon from every City in
the Universe, lie begged leave to call to the
,01 the House the situation of the small
trader, in this and every town in the King.
doto, who h'ad no stoeh of their own, and who
were mete agents, to dispose of goods by,
commission—many -of these persons • are supported
ill business in different parts of the town, which
they cart y on, in their own name, and who have
returns of one hundred - and y, to two hun.
died a year, and yet not a shilling's worth of
rock of their own, the stock being furnished them
by more wealthy traders, who are in business in
sonic colter part of the .mown: -.there • were many
circumstances and cases which :night be stated to
warrant the iodulgence of the House.to persons of
the description lie had mentioned. .
Mr. P irr went over his former explanation,
and titer tooter ved, in rills wen to the •Might Honour.
able Gentleman (Mr. Ti NEY),, that whatever
noght have gone almrati with respdt -to a lireach
of he consiard it his duty .s a Mem.
her, ro state any circumstances which appeared to
him of National danger, that the House might in
its Wifioulmbe.prepated to consider the subject, and.
ke an endeavour to remedy the 'Evil. It had
been stated by the Right Hon. Gentleman (Mr.
Ti ea N t V), that the measure had been approved of,
d sow tied by the City of London ; but it must
rectioecit do that they only jtuited of the measure
m Report, and were led to helieve, that the Bill
would n- t lie wl,at it is.
Air. GILES said, the Motion of Instrudion
Is 1110 R,%111 Hurt. Gentleman (Mr. PIT•t)
was impto ;he oicv no violation of Public Faith
in .00 preceeoing on the part of Government ; the
Non. Gentleman read several parts of the Bill, on
which he matleo few .reutarks, and concluded by
expressi, g Iris approbatioreol the mode of eolietring
the Income Tax as proposed by the present,l3lll.

Mr. W;°casxfonce said a few word., and recommenckd
the AlteraNOD Of some words in the bat, in the inction.of
instruetion.
Ccn A ger.l.l.i S and Sir E. II A It rt)? P said a few words.
Toe CiinNcsLLort of the Excut.,2uLit and Mfr. Pirr
said a lew winds in
The'que4tion being loudly called for, the House divided
when there appeared,
For Mr. Fri- is Proposition 5o Against it tso
The I lothe immediately resolved into a Committee on the
Bill, Mr. AIALXANDER in the Cthur. On our ri;:entosing
(;allery,
. t t T l‘'s on his legs, ;.r.tl Obst'rving upon the pro.,
to he raid vi ith respect to r:,..rit„ 4tc. noin.tit, that it
DUer when he could fully deliver

TO Proceedings in the House of Commons last
night, will he (amid to be particularly interesting
anti important. Mr. PITT, with that pure patriotititn
and superior energy of mind Which so greatly cha.
raaerize him, found it necessary. to urge, Ministers
to prompter measures in providing fur the Defence
of the Country. _We have seen with deep regret,
the want of that vigour upon several important ye.
casions which the circumstances of the Country
appear to us so imperiously to densand. It is
'from, the great mind of Mr. PITTItt, we
have caught the stark of energy and eau.
tion which begins to spread itself over he,
Country, but which we ardently wish to see kin.
died up into a flaMe. which shall raise the British
Emtire .above the chance of disaster, and strike
terror into the beaus bf our Foes. It is the corn.
:minding voice of Mr. PITT alone in the Senate,
that can do this, and we listen to•it with enthu.
siasut. Mr. ADDINGTON and• Mr. PITT differed
essentially in their opinion last night upon this
most important point. The latter said, 66 that an
instant should not ,be lost, when we expetted the
mind of every Individual in the Kingdom to rise to
a leVel with the necessity. that called for iti eier.
tion ;" while Mr. ADDINOTON, in answer to Mr.
PITT, observed, 66 That every exertion was mak.
ing, not indeed to bring the"minds• of the people to
a level with our situation, for, rhankGod, the Minds
of the people were up already." Between the justice
of these .two assertions it is not difficult to decide.
If the minds•of the People are sufficiently up, .why
is the complaint repeated, from mouth to moutltin
the "streets, of the apathy that seems to 'reign
throughout the NatiOn Ministers are deceived ran
this point. Tlieyilatrer themselves that the Public
Mind is up sufficiently, when that is not the case—
' that it is rising, we see with the most heartfelt
. satisfaaion, but. it seems to look to the - high
and commanding Genius'of. a PIT; as 11ChI'qUA-
lifi&I to rouse it to its true pitch, and when
roused, most. successfully to aired it. Meanwhile,
however, 'we have no doubt but that the unex:tm.
pled Patriotism of that Great Mart will not be
OW its due influence on the Public Mind ; and the
people will rtfled with sarisfadion, 'that if the
Coln,iry has nut the benefit of his' services in the
they are sure of them IO the Senates when.