to make a man hesitate before he calls any thing his own? In one instance, that of the "redemption," as it was called, of the landtax, the late minister seized upon part of the real property of every man in the kingdom; he confiscated and sold it; and, though the owner was allowed, if able, to buy it back again, that circumstance did not in the least alter the nature of the act. With respect to the Church, it was a complete act of confiscation; for, when the land was once sold, it was impossible that it should be bought back again. It was a real seizure of a part of the church property; it was an act of alienation for ever; it was an example for further seizure; yet was there not a bishop to open his lips against it; and, which is curious enough, the only man, in either house of parliament to oppose the measure, was SIR FRANCIS BURDETT! As to the property tax, I have no more objection to that than to any other tax now laid on; for, say what we will about them, they must all now finally operate in the same way. Yet, fn illustration of the general description above given of the tendency of the taxing system, when carried to its utmost extent, we may observe, that, by the means of one part of the law, which imposes this tax, the government not only comes to examine into, to supervise, the transactions between in

more properly speaking, from the whole of the labour of the people; but, they descend, first, into the hands of a few; in their next stage into the hands of a greater number; and, before they reach the hand of labour, they must, in some way or other, be again earned, and that, too, from those, who, generally speaking, have never laboured to obtain them. And, hence it is, that we invariably find the poverty and the misery of the labourer increase in an exact proportion to the increase of the real value of the taxes imposed. But, the greatest evil of all those which attend the raising of new taxes, is, that they invariably add to the power of the minister of the day, in proportion to their real amount. When the minister tells us, that a tax yields so much, he never thinks it necessary to dwell upon the circumstance of its putting a large sum into the hands of the tar-gatherer. The truth is, however, that, upon an average, about one pound out of every fifteen goes into the pocket of some person or other employed in the imposing or the receiving, or the distributing of it. It is no matter to us whether this pound is swallowed by some such man as Lord Liverpool, or John Fordyce, as collectors; or by such as the Marquis of Buckingham or Lord Grenville, as tellers or auditors of the expenditure; it is no matter to us whether it be swallowed by such men, or by pet-dividuals; but, it immediately interferes bety excisemen and tide-waiters; certain it is that it is paid by the people, though no very great ostentation appears on the part of the minister, in making them acquainted with the fact. Every new tax, therefore, adds to the emoluments of the tax-gatherers, or adds to the number, of the tax-gatherers themselves; and, in either case, it must, in an exact proportion to its real value, or, at least, the addition that it makes to the real value of the revenue of the state, add to the induence and the power of the minister of the day; so that, if the system of taxation could be carried on to the point whither it tends, and at which, if unobstructed; it would certainly arrive, all the people, rich as well as poor, would become mere servants of the government. The landlords, as they are yet called, would be the stewards, the tenants would be the bailiffs, and the labourers would be maintained wholly out of the taxes, instead of being, as they now are, so maintained in part. All, yea all, would

receive their bread at the hand of the minister of the day. There would be no such thing as private property. And is not the progress towards this point already visible? Are not the taxes so very great in proportion to the value of every species of property, as

tween the landlord and the tenant; it goes to the tenant and demands from him a part of the rent, which, by agreement, he is bound to pay to his landlord; and, thereby, it actually does, in so much at least, break the contract between the landlord and the tenant. How far, under such circumstances, a man can, with propriety of language, call his house or his land his own, might become a question; but, that the principle once admitted, may lead to the taking of one half of the rent, nay, the whole of it, who will be bold enough to deny ?It was the danger, the alarming danger, to which this points, that formed the ground of MR. Fox's opposition to the Income Tax. He said, and very truly, that, when once the government were permitted to make thus. free with the real property of individuals, there was no telling where it might stop. Now, indeed, that gentleman appears to have completely subdued all apprehensions of this sort. He who saw great danger in the raising of the tax from 5 per centum to 6 per centum, sees no danger at all in the raising of it, at once, from 6 to 10 per centum! Upon this part of the subject I will say no more. I need say nothing. The feel and say enough. But, I cannot help

observing, that, while Mr. Fox seemed to regard this addition as the last, Lord Henry Petty took care not to say any thing to encourage such a hope. He said, that the tax was now taked to the point, where it was likely to remain for some time; but, he promiseus n thing with regard to a final termination of the rise; and, indeed, if the funding system be to be continued, his lord

not so easy; to contribute your share towards this interest is not so pleasant; and, therefore, you set up a cry against taxes, and therein you expose yourselves to the derision of the world. It was not, nor is it, my intention to enter very fully, at present, into the state of the finances; but, I cannot help offering a remark or two upon an expression that fell from the new Chanwas perfectly right; for, in that case, cellor of the Exchequer relative to the warwe m be well assured, that a further, and taxes. It is the term merely that I object to. a further, and a further rise must take place, Why are they called war taxes? Is it betill, if the systera go on unobstructed, the cause they will not be necessary in time of whole of the nation will become what the peace? This present year the whole expenfund-holders now are, mere annuitants of diture will amount to 74 millions. The the government. The wiseacre 'squire may whole of the taxes are estimated at 56 milgrin and shew his butter-teeth at this as lions. The rest (18 millions) is to be made much as he pleases; but, he thay be as- up by a loan. Now, suppose peace arrived. sured, that, if this system go on, the ques- What reduction of expense do you think tion will be, not how much he shall contri- would take place? Do you think that bute towards the maintenance of the state, auy reduction at all would take place for the but how much the state shall allow him to first year? Do you think that the peace live upon. Let it, however, be acknow- would last two years? But, seriously, what ledged, that those who are for maintaining reduction do you think could take place? what they call "public credit," have no The annual charge on account of debt is 28 right whatever to find fault with the millions; the Civil List and other grants ministry for this augmentation of the and bounties amount to 2 millions. Here income tax. The money must be had. are 30 out of the 56 millions. The "warIt can no longer be gotten from taxes "taxes" are taken at 19 millions; so upon objects of consumption. It can no that, if the war-taxes are to be abolished at longer be gotten from taxes upon the real the peace, whenever it comes, there will property itself. The interest of the debt remain just 6 millions wherewith to mainand the millions in pensions and grants must tain the army, the navy, the ordnance, and go unpaid, unless the rents and the in- all the other establishments, and to defray comes of the people are resorted to; and, all the other incidents, the gross charge on if it be necessary to pay, it must be neces- account of which amounts now to 44 millions sary to resort to those rents and those ina year! What an abuse of words is it, then, comes. I deny such necessity: I would no to talk of "war-taxes"! What folly to en longer pay interest upon the debt, and I tertain the hope, that the Property Tax would greatly reduce the amount of pensions will ever again be for a moment suspended and of grants; or, I would, at least, in this while the national debt shall exist, and last respect, stop where we are; but, to while it shall annually load the nation with hear men talking, this minute, about the its enormous expense! No: while interest absolute necessity of paying 28 millions a is paid upon that debt, never can these waryear on account of the national debt, and, taxes be taken off. They never can be dithe next minute railing against the ministers minished; or, if they are, a loan must an for adding to the rate of the Property-Tax, nually be made to supply the deficiency. in order to obtain the means of meeting this Nay, further, I am firmly persuaded, that necessity, cannot fail to excite one's con- not only must they be continued in time of tempt. No: if you will have one, you peace, but that loans must still be made to must have the other. The ministers you help them out: loans not quite so large as call upon to pay the interest of the debt; at present, perhaps, but loans still to a you take loud clamours against those who considerable amount. The notion which would advise them to stop; keep good your men naturally have of a war-tax is, that it engagements, say you; never let it be said, is calculated to defray all the expenses aristhat a British parliament was guilty of "aing from war, leaving the other part of the "breach of faith." This is all very easily said: all this demands nothing but good langs and an empty head, accompanied with an anxious desire to be thought more honest than your neighbour; but, to pay the cost is

revenue to be applied to the purposes for which it was wanted before the war, and standing, in fact, in the place of loans. But we (God bless us!) have war-taxes and loans besides. Out of 44 millions for the

support of the army, the navy, &c. we shall, "the metropolis; for, such, we are well this year, borrow 18 millions. There re-informed, was the situation of Paris, at main 26 millions. Now, it peace were made to-morrow, does any man believe, that we could make a reduction to the amount to 18 millions? Does any man believe, that, considering our present situation with regard to the enemy, we could reduce our present establishments and expenses in the amount of more than two-fifths? Not one man of common information in the country believes it; and, is it, then, to act upon the maxims of the lanthera or glass-house morality, to give the name of war-taxes to 19 millions out of the 26 millions? Is it, indeed, my lord, thus that you mean to convince us, that you wish to let the people see the naked truth; that you wish to render subjects of this sort familiar to their 'minds; and that, in short, you wish them to become perfectly acquainted with the nature of their situation and of what they have to expect? My lord, suffer nie to put this question to you: Does your lordship really believe, that, as long as the present charge on account of the national.debt shall continue to be paid, we shall ever again, in peace or in war, see the year, in which a loan, to some amount or other, must not be made? And, if you answer in the negative, as I think you must, let me ask you how you could, with your uncorrupted mind filled with the glass-house morality, fall into the jargon of your predecessor, and give to the taxes that never can be repealed an epithet evidently calculated to produce a persuasion, that they were to exist no longer than the war? On Monday, the 31st ultimo, when the motion was made for going into a committee upon the subjects connected with the Budget, Mr. FRANCIS entered, for the first time, not only on his part, but on the part of any member of either House of parliament, into the discussion of the great points the only paints, indeed, worthy of the attention of a statesman, or a legislator. He made some previous remarks relative to the Property Tax, and, particularly, the mode of managing the proposed exemptions Then he observed, that, it was not without some astonishment, he had heard the country described as being in a prosperous state; and he askel, with what, propriety such an epithet could be applied to a country, where the labouring part of the community were supported, not by the truit of their labour, but, in considerable part, out of taxes, raised upon their employers. "Tell me not," said he," of the flourishing, of the brilliant, of the dazzling, shew of

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"the very moment, when the Mississippi "bubble was ready to burst; when the pa"per-money of the projector LAW had "drawn the wealth of France to the metro"polis, and had spread misery over the rest of the kingdom." As to the Sinki ig Fund, the good effects of which had, on the preceding Friday, been so much dwelt upon by Lord Henry Petty, Mr. Francis said, that he had not been able to discover any one of those effects; that he could not perceive, that it had lessened, or that it was likely to lessen, the burdens of the people, and, at a time when we were supporting it at the expense of 8 millions of taxes annually raised, he saw no reason why part of it, at least, should not be applied to the purposes of the year, and, of course to the prevention of the necessity of new taxes to the immense amount in which they had now been imposed. He further observed, that the sole remedy which, as he thought, was left to us, was to do away the law, that screened the Bank of England from paying their promisory notes in cash.- Mr. Fox, spoke after Mr. Francis. His answer (if it was intended as an answer) to the remark relative to the evidences of national prosperity, was not by any means successful. He talked something about other causes (than that of taxation and paper-money), of the misery, and the abject dependence of the people, without, however, either admitting or denying the fact. This last was not candid, unless he supposed, which, perhaps, was the fair construction, that the admission was implied; as well he might, indeed, seeing that a denial would instantly have been pet by documents upon the table of the House, whence it would have appeared, that the taxes now raised annually for the relief of the poor are, nominally, at least, as great in amount, as the whole annual revenue of the country in the reign of Queen Anne! As to those other causes, I should, I must confess, have liked to hear them explained by a person of Mr. Fox's penetration and wouderful powers of statement. But, to make me a convert to the doctrine, I must hear arguments quite different from those that I have ever yet heard. We have been told, that the principal cause is the poor-laws themselves.. I do not much like the poor laws, They arose out of pressing circumstances; they are not wise in their principle; they have, in all likelihood, operated mischievously; but, how comes it, that the mischief has kept an exact pace with the increase of the taxes, and more especially

but, in a degree somewhat approaching this, has been the melancholy change in every part of England. Let us, then, hear no more of "national prosperity," of "abun"dant resources;" let us hear no more of the beneficent effects of the Sinking Fund, until we have proof of some change, in this respect, for the better. It is worthy of remark, that neither Old Rose for any other of the Pitts, who undertook the defence of their system, said a word upon this subject. Some time ago, there appeared, indeed, in the Courier newspaper, an essay in defence of the Pitt system, in which essay, the increase of the paupers was ascribed to the too great indulgence of the rich, who, it was said, had been too ready to feed and otherwise cherish the idle and the profli gate; and, there was a bint, that a little gentle castigation, instead of parish aid, might not be amiss now and then, and in a degree proportioned to the state of the patient! From a disciple of the Pitt

with the increase of paper-money? This may not be proof, but it is a strong corroboration of the reasoning, upon this subject, attempted in the preceeding pages. To hear á rich merchant talking of the prosperous state of the country; to hear the same from a fat paceman or grantee, has in it nothing surprising; for, if they reside chiefly in, or about, the metropolis, they really have reason to believe that the country is in a prospe rous state. But, when we are speaking of national prosperity, what have we in our minds? Is not the happiness of the people the idea that precedes all others? Do we not contemplate the absence of the misery and of the degrading vices thereon attendant? Do we not please ourselves in thinking of a healthy, well-fed, well-clad, chearful, and, in a great degree, independent, labouring population? To complete the picture of national prosperity, there must be a love of country and of glory in the people, and an absence of all dread from foreign hostility, without forgetting a per-school such opinions will excite no surprise, fect security from domestic oppression, arising whether from open despotism, or from the secret and silent influence of corruption. But, without stopping to prove, that, in all these last-mentioned respects, the picture now exhibited in England answers precisely to that just given, we may insist, that the happiness of the people, as exemplified in the comforts they enjoy, is the very first thing to be considered; and, then, when we come to find, that, out of a population of less than 9 millions, there are more than 1 million of paupers, exclusive of the persons supported by charitable foundations, we can be at no loss as to how we shall decide upon the question of the prosperity of England. In applying this to the remark of Mr. Francis, it is of great importance again to observe, that the pauperizing of the people has come on with strides exactly commensurate with those of the taxing and paper-money system. vious to the American war, the paupers were comparatively very few. The debt and taxes. created by that war augmented the number; but, the great augmentation has taken place since the commencement of the fatal reign of Mr. Pitt; since the establishment of the paper-money system by that "propitious measure, the Sinking Fund! I know of one particular parish, where, about 25 years ago, there were only 7 persons upon the poor-books; now, there are not more than seven labouring families who are not upon the poor-books; the parish containing above a hundred of such families! This is a strong, and may be a singular instance;

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though we hear him, in the same breath, calling upon the nation for money to pay the debt of his master; but; surely, such opinions will be entertained by nobody else, when it can be, and has been, proved, that, as things now are. it is impossible for the day-labouring man, to earn by that labour a sufficiency of bread for himself, a wife, and three children, to say nothing about drink, clothing, lodging, or firing. This has been proved; the proof is, unfortunate ly, always at hand, and it is undeniable. Shall we, then, still be told; shal we be insulted with the assertion, that the nation is in a state of prosperity ?With regard to the Sinking Fund, Mr. Fox, in speaking of it with commendation, was certainly consistent with his formerly expressed opinions; but, here let me say, that, in as cribing the merit of it to Mr, Pitt; in prais ing Mr. Pitt for establishing it, he was clearly inconsistent with his dechrations formerly made. He said, that, bt who would have been minister, a Sinking Fund must have been established, because it was the universal opinion, at the time that a Sinking Fund ought to be established; "but," said he, the thing having been "done, and having been adhered to with

success, assuredly, the praise of the "House and the nation is due, on that ac "count at least, to the minister who did "it." Now, though I have not the book before me, I will venture to asset, that, on the 6th or 7th of May, 1802, in a des bate upon the merits of Mr. Pitt, brought on by a motion of Lord Belgrave for the