Star.
London, England, 1811-01-30 00:00:00

TO THE. EDIYOR.

SIR—I request you will favour me with inserting
t;ie following considerations on the present liability
the Pay of the Officers of the Navy and Army to
Tax upon Property.
I am, Sir, your obedient Servant,
JOHN GREY.

Ecrive qui vnudra. Chacun ito Metier
Peut perdre impuniment de l'Encre et du Papier.
VMO seal, plus degou:6, sans Pouvoir et sans Nom,
Voudrict regler les broits de la Tax de l'inromi!
Nottingham, Jan. 22, 1811.

Stn—The London newspapers-of the 9th instant,
laving stated that General Gascoigne had arrived at
Plymouth, on his way to the Island of Malta, which
presumably will defeat and sypercede the motion of
which General Gascoigne, at the close of last Session
c: Parliament, gave notice of his intention, in the suc-
ceeding Session to bring forward in his place, touching
t;.e liability of the pay of the Officer to the Tax upon
Property ; his regretted absence suggests the expe-
diency of bringing before the public eye some cir-
cumstances, recently collected, in addition to those
already submitted in my letter of last July.
In That letter, that Act of William 111. was ad-
duced, under which, for the first time in these Realms,
a Property Tax was laid, in which all degree: of people
nuhais9ever were called upon to pay the twentieth part
of their respective incomes and profits, the o_scerl of
the Army and Navy only excepted. In the succeeding
reign of Oueen Anne, that reign, in which the battle
of Blenheim was fought, in which the overgrown, the
all-grasping at power of Louis the XIV. was checked
and baffled, in the first year of that reign, Statute 2d,
c. 15, there is an Aid granted to her Majesty, by a
Tax upon professions, trades, and offices, which is
apparently most equitably graduated, 501. per cent.
seen certain specified stocks and trades, one shilling in the
:t and upon certain owes, four shilling: in the pound upon
professions deriving great advantages, and OFFICERS OP
THE NAVY AND ARMY, WHO ARE MUSTERED, EX-
EMPTED. Not only is this exemption to Officers in
rnuster,but also SUPERANNUATED SENIOROFFICERS ON
HALF-PAY ARE EXEMPTED. Thereby not dashing the
cup of comforts from the palsied lips of the worn-out
veteran Senior Officer. Mr. Pitt, in the debate in
1798, in the introduction of the Income Tax, is re-
i7orded, in the new series of the Annual Register, to
Nave said " he acquiesced in what had been so often
•ad, that it would have been fortunate if the practice of
tunding had never been introduced, and that it was not
terminated was much to be lamented ; but if the Na-
von was arrived at a moment which required a change
nf system, it was some encouragement for the people
to look forward to benefits, which on all former oc-
i : ions had been unknown, because the means of ob-
teeeng them had been neglected." That similar
means hid been resorted to at the above stated pe•
riots:, the two Acts already quoted evince. Unques-
nenahly, no period of our history surpasses in bril-
liency or utility the great epoch of William and Anne,
ia teliich period the Officers of the Navy and Army
ten:iv:el untouched the Pay the Legislature voted to
Legislature of the present day appro-
7`'.etes also mosey to the Officers of the Navy and
`l,rnye the tenth of nitich is not received by them.
Tut Common Lau' is most conclusively favourable
-te the integnty of the pay of the Officer: Mr. Chris-
'Tan, in the 12th edition a Blackstonee Commen- •
tett es, p. 4.17, quarto edition, note 8, says, " it is now
holly established, that both the full and half-pay of an
nfeeer, ne any person in a Military or naval character,
eannet be asst fated before i; is due ; as the object of
eceh pay is to enable those who receive it always to
tie reeds! to serve teeir country with treat eleJenzy and
R.',.,7i•• their respective characters and station r roc. wire.
The Annual Register of 1791, vol. 33, p. of
Chronicle, gives the following case, argued and
eeeerrnined in the Court of King's Bench. , The
pla-atiff, an officer on half pay, in want of money,
• aepeed to a money-lender, who, on the usual assign-
:).f et of his half pay, registered at the Pay Office of
Army, advanced the money required. When
• 'ealf years became due, thetheplaintiti, notWithsten-
' !e.2 aseignrnent, as above, made a demand of
cif ply from the Paymaster-General, who re-
to pay it ; and npon this refusal he brought his
ee.n u.poa the case, to recover it. The action was
et the Sitziegs atter Hilary Term, before Lore!
eeenee and a verdict found for the plaintiff, with
• :y kr the defendant's Counsel to move for a nosy
•.• •
Al ter .natty learned argumentsand cases cited
• rect dents, the Court WeIC clearly of opinion that

• T's Half pay, being allowed by the public for the
. ( maintifning gentlemen in the Navy and
ut it Ole nectteaucs of the 3ute required their

Precedent is always admitted to be of great force
and validity. The doctrine of law respecting prece-
dents is this--g That precedents and rules must be
followed, unless flatly absurd or unjust ; for though
their reason be not obvious at first view, yet we owe
such a deference to former times, as not to suppose
that they acted wholly without consideration."—
Blackstone, vol. 1, p. 70. Mr. Christian, in his note
hereon, says-4g Precedents and rules must be follow-
ed, even when. they are flatly absurd and unjust, if
they are agreeable to ancient principles." Mr. Per-
ceval, on the 17th inst. in the debate on the 7th clause
of the Regency Bill, says—" Nor was there any de-
gradation in following the example of our ancestors,
and doing as they had done before us in similar situ-
ations."

Sir Samuel Romilly, in his debate on the Resolu-
tions of the 2d instant, say s—" that precedents were
however to be'.considered here as they are in Courts
of Justice."

Mr. Leach, the very Learned Member for Seaford,
in his late speech in the debate on the Resolutions,
the which excited so much admiration and respect,
says—" That a.principle, to give it the sanction of
support which 'should entitle it to be acted on by that
House, could only have its foundation in the Com-
mon Law of the land, or in the practice of Tharlia-
meat proceeding in an uninterrupted course. Now,
a single precedent of modern times could have no
such sanction, if not supported by more ancient au-
thorities. This inquiry first involved a question of right,
Men a question of exile:limey."
I have thus been able to produce great authorities
in favour and support of the validity of precedents.
At the period when Magna Charta had been passed,
the Barons with one voice declared 44 Nolumur Lege:
Anglia mutari," hereby importing, that the sacred
principles which had then been established, were not
to be departed from. The Petition of Right and
Declaration of Rights have confirmed t: le same ; the 1
latter Act was passed in the very session that the
Property Tax was first introduced into this country I
1 in King William's first year, when all degrees what- !
Isoever were called upon for the 20th, subsequently to I
the 10th, to which latter was added also a twentieth :
Ithe whole of these Acts granting exemptions only to
the Officer: of the Navy and Army. Thus then may we I
I say Arolumu: Lege: Anglia muiari." I have shewn
the practice of Parliament, proceeding in an unin- I
terrupted course (when..!ver similar instances have
occurred, and I know of no other instances) of simi.
lar exemptions having been an integral part of the
! Act. Had these Acts been in the contemplation of
I Parliament at the period of the introduction of the
present Income Tax in 1798, (the Record of the De-.
Mates shews not even the least reference, to them) the
exemptions the profession of the navy and army were .
then in the fruition of, would also have been before!
Parliament, and their discontinuance of which known
exemption, would have been a declaration of their
pleasure and decision, which, however militating with
precedent, still would have had reference to former ,
similar modes of taxation, any exemption from which
it was then thought expedient to supersede and do
away ; but, as it did happen that these Acts were not
referred to, it is a source of no inconsiderable conso-
lation, that that principle which at the present day
governs Courts of Law, when military pay is agi-
tated before them, also governed the Statute Law at
the great epochs already recited, and may presumably
t be not entirely onslesetvong of the attention of the

services, neither equity, good conscienee, reliey, noe'ltvw," Legislature in the present period of accumulated and
would permit them to sell or assign their daily bread.' enhanced price of every article of first necessity, wises
This case certainly appears obvious to the suspi- every bran!, and department of life it receiving eielier a
eion of having stood upon not honest grounds; and panic or prizote IneEorntion.
yet, maugre the hollowness of the ground, and the The professions of the navy and army are governed
questionableness of the motive of this application to_ by a code particularly applied to their government,
a Court of Law, the Court resisted the possibility of under the name of the Mutiny Act, by which indis-
the diversion of the pay of the officer from its legiti- pensable restri:tions and obligations are imposed upon
mate object, the maintenance of the officer, even for them. Having thus a supetadcled obligation imposed
purposes of personal availability ; therefore, if even upon them by the Legislature, mainly and lunch-
* purposes such as the last case, as Mr. Christian mentally dike: ent ti on) the mass of subjects, the pre-
adverts to, the Courts below overrole, discountenance, cedents our ancestors have given us of exemption
and quash such applications, a fortiori, would the from any direct taxation upon the pay, are not works
Court hold forth a protecting hand to the officer who of supererogatory protection and kindness, but merely
might come before them, and sue for a right which the application of
the divine principle—that 64 THE
the last thirteen years have dispossessed him of. I WORKMAN IS WORTHY OF HIS MEAT." And may the
Something elucidatory may be obtained from the application of that principle be ere long revived !—it
occasion of Mr. Sawbridge's Bill for the relief of in- is a consummation devoutly to be wished.
solvent debtors—(l7B7, Dodsley's Annual Register,
vol. 29, p. 138). Lord Chancellor Thurlow opposed
the Bill. With regard to the clause which related to
commissioned officers, he was vet:), ready, he said, to
assist to extend the arm of the public to the relief of
that deserving description of men ; but theathe could
not consent to extend the arm• of the public to their
relief, at the expence of individuals." After urging
other objections to particular clauses of the Bill, he
took notice of the Act commonly known by the name
of the Lords' Act, in which an alteration had lately
been made of considerable benefit to debtors. He
bad been prevailed upon two years ago, by a Noble
Earl (Lord Effingham), to consent to extend the
sum, hmited by that Act, from £lOO to co, which,
considering the difference in the value of money ROW
from what it was' when this Act firsr parsed, he
thought not unreasonable. Another argument urged
by him against the Bill, was drawn from the pre-
amble of the last Insolvent Debtori' Act passed soon
after the riots in 1780 : this preamble, be said, was
not of his drawing, but of a much abler man ; and
the plain meaning of it was, an intimation to credi.
tors, that it was not very likely that any more insol-
vent Bills would be passed ; now, though he would I
admit that one Parliament could undo what a prece-
ding Parliament had done, he atked their Lordships,
whether they were willing so wantonly, so rudely, to
trample on the authority of a former Act, and break
the federal compact, which, by that preamble, they
had, as it were, entered into with creditors?
This last observation I beg to apply to the already
quoted exemption of Ist William and Mary, and that
of the Ist Queen Anne, now adduced, of the pay of
the officer of the Navy and Army ; for•although it is
most true, that 44 quad populut postrennan justit, id jut
**alum esto ;" there does, in these instances appear,
under repeated solemn Acts of the Legislature in two
successive reigns,and in WhigAdministrations,a fede.
ral compact, which, up to the commencement of the
InCome and Property Taxes, has sheltered the pay of
the officer from every direct taxation. I believe there
is not any instance in the European world where the
military profession, including both branches, has been
called upon by law to relinquish any portion of that
pay respective countries may have voted and stipu-
lated to pay them.

IeETAINITH, Jziarimr 21.

The Anniversary of her MAJESTY'S Birth-day was
observed here with every mark of loyalty and re-
spect. At one o'clock a royal salute was fired from
the guns at Portland Castle, which was returned by
one of his Majesty's ships of war at anchor
,in our
roads. A Ball took place at Harvey's Rooms, which
was attended by General ACKLAND and his Staff, the
Officers of the 11th Light Dragoons, Dorset Militia,
and all the rank and faslsion of the place.
Orders were this week received by the 11th Regi-
ment of Light Dragoons, under the command of
Colonel Ct,:amtsw, to hold themselves in readiness to
proceed on fo:eign service. The same were commu-
nicated by their Commander on' Parade at the head
of this regiment, and received by the whole line with j
loud acclamations. This fine body of men are ex-
ceedingly well officered and appointed, and in their
discipline not inferior to any in his Majesty's service.
Whenever they quit this Town, they will carry with
them the universal good wishes of all ranks. The
Officers, by their politeness to our fashionable visi-
tants, and. the Non-commissioned Officers and Pri-
vates, by their unexampled sobriety and good cun-
duct, justly merit every encomium.
Our coast continues to be infested by French pri-
vateers, and frequent captures are made off the island
of Portland, notwithstanding the vigilance of the
cruizers on this station. His hlaje-ty's sloop PLO-
vtat, Captain CAMPBELL, has made some recaptures,
and is very active in driving the enemy off the
coast; but these petty marauders are in general
of the first class in point of superior sailing ; it is,
therefore, a matter of deep regret, that the Board of
Admiralty do not add to the different stations some
large well-equipped cutters and Tuggers ; till this is
done, the enemy will continue their depredations with
success, and annoy our coasting trade with serious
effect.

The weather is become settled and moderate,
and its inclemency abated very seasonably for the
feelings of the•distressed poor. Independent cf £lOO
given by Sir JOHN LOWTHER JOHNsToNE, Bart. Sir
JAMES WARM/ PULTENET has also directed £5O to
be distributed among them in coals and bread.--
These laudable acts have been followed by Mrs. C.
BUXTON, Mrs. W.WILLIAMs, Mrs. Du PRE PoRCHER,
and the Rev. Mr. CHAMBERLAIN, rector of Wyke
Regis, ordering blankets, bread, coals, &c. to be
bestowed among. the most indigent, at a time when
their munificence must have proved most benign.
The principal Inhabitants of Wyke, anxious to keep
pace with their worthy Pastor in manifesting good
works, opened a subscription, and from its produce
were enabled to distribute several hundred weight of
beef among their suffering and aged parishioners.