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not be reduced to this necessity. With this man of the ride into which the malt is stated hope, the following alteration in the mode of

to be sent, and such last mentioned exciseassessing this tax upon private brewers, is man will easily ascertain whether such quansubmitted to his lordship's consideration tity of malt has been really received by such His lordship's statement is, that 750,000 public brewer under his inspection, from the quarters of malt are annually consumed by quantity and quality of the liquor lie brews. the private brewer, and he proposes by the It may also be provided that any public private excise or commutation thereof, to brewer buying malt of any dealer, living out raise $500,000. To the suggestion that it of the ride of the exciseman under whose wonld be a fairer mode to collect the whole inspection be is, shall submit such malt to of the Malt Liquor Tax on malt only, by re- the view of such exciseman before he uses it; pealing the tax on beer, &c. and raising that and, whether he does use it or not, the exon malt, there are certainly very great ob- ciseman's

will tell him.-Besides, jections. Now, it is proposed, in lieu of heavy penalties may be enacted to guard this, and of the private excise, ihat an addi- | against these frauds, which, however, can tional duty should be laid on all malt used by hardly occur ; and a power may be given to private brewers, to be charged and collected the magistracy, on application from the exby the exciseman as it passes out of the ciseman, when there is any ground for the hands of the dealer in malt. An additional snspicion of fraud, to summon parties, exaduty of 2s. per busliel, i.e. 16s. per quarter, mine them upon oath, to demand invoices, will produce no less a sum than £600,000 &c. &c. Such is the outline of a plan by taking the quantity used from his lordship’s which the country may still be rescued from statement. There is no infringement of li- the disgrace of a private excise, and which þerty, no obtrusion of an officer of govern- | possesses at the same time the advantages of ment into private dwellings, and the public being considerably more productive, and of will gain by this mode £ 100,000. The ex- not being expensive in the collection.ciseman, in the performance of his present FROM A FRIEND TO HIS MAJESTY'S PREduties, knows exactly the quantity of malt sent GovernmeNT May 29, 1806. made by every dealer ; and, it is an easy matter to compel the dealer to account to LORD ELLENBOROUGHS APPOINTMENT, the exciseman for the manner in which his SIR;--Though the rights of brave and whole stock is consumed, whether hy public free men, are not founded on any particular or private brewers. Let him be obliged un- municipal law, but stard on a higher and der a heavy penalty, to make a return to the a firmer ground, yet something is still dae to exciseman of the name and place of residence prescription and established usage ; and, in of every person to whom he sends out any reality, it is so'natural for us to think after malt, together with the quantity sold ; or, this manner, that, however just a principle let him be obliged to apply to the exciseman may be in itself, we yield our assent to it for a permit, in which these particulars are to the more readily, if it has been likewise be specified, previous to his sending it oft his adopted into the laws, and sanctioned by the premises. Thus, the exciseman who has a institutions of our forefathers. It is for this, list of public brewers and dealers in beer, is among other reasons, that history, always at once furnished with the means of charging important, becomes doubly so in questions the additional duty, for which the dealer in of a constitutional nature. In the late dismalt of course indemnifies himself from his cuissions, on Lord ELLENBOROCGH's apcustomers, by an increased price.---The pointment to a seat in the cabinet, the able only probability of fraud or evasion of this men who conducted the debate on the beduty which occurs is, the case of the malster half of ministers, argued from the usages of returning a portion of the malt sold to pris former times, while their opponents were sa vate brewers, as being sold to public brew- little versed in the history of their country, ers; but the exciseman's book and guage that it neither enabled them to dispute the will easily detect this, in his daily visits to precedents which had been urged against the public houses and breweries.--Should, them, nor furnished them with any in their indeed, the dealer in malt in his attempt to own favour. To make up for their defidefraud the revenue, return a portion of the ciency, I offer you a few remarks, which, if malt sold to the private brewer as being sold not now out of season, you will, perhaps, into a pullic breu'er living out of the ride of sert. For, thaugh, from the two numbers I the exciseman, under whose immediate in- have just read of your “ Debates," the spection he is, this exciseman must be com- weight of talent seems have been all on pelled to send notice thereof to the excise- the ininisterial side, my opinion is still uns changed as to the principle of the English state of society to which, perhaps, it was constitution. I do not, however, mean to well fitted, we should keep that state and enter on the question at large, but only to those circumstances full before us, and (in examine a few precedents, and, as far as the political as well as other philosophy) rise subject will allow, in the manner of a law- from particular cases to the principles by argument. It was said, that “ from the which those cases were governed. Since the earliest periods of our history, it would be days of the justiciaries, the study of the laws, found that legal persons have been called to and the habits of the world at large are the councils of the Sovereign. The grand changed: a liberal education has become justiciary was formerly the first minister.”


common among gentlemen; and such of [Lord GAPNVILLE's speech]--Sir, there can them as are not lied down to professional be no doubt that the grand justiciary was a pursuits, are most likely to acquaint themminister of state : but, for the reason of his selves with points of general politics. being so, we must look to many concurring | Mr. Fox, indeed, observes, “ that there are causes, which, as they no longer exist, can many subjects of war and peace, commerce furuish no precedent to our times. In our and finances, upon which a chief justice may reasonings on history we do worse than trifle, be consulted :" [Mr. For's speech) but we when we argue as if some single custom all must know that the habits of a practising were to continue, or some one point (as it lawyer are so far from qualifying him for were) to be stationary, when every thing such subjects, that they tend in their very around is shifted; every thing which gave nature to prevent his becoming master of principle to the institution, and life (if I them. The law is, itself, the labour of a may say so) to the form. Nor is it only the life; nor, I think, would Mr. Fox, as Secrestate of society that is changed: for the si

tary of State, very seriously consult Lord tuation itself of a grand justiciary, differs in ELLENBOROUGH, with a view of gaining inso many points of its origin, and nature, and formation on foreign affairs. If, indeed, a object from that of a modern chief justice, lawyer can ever withdraw himself from the that no argument can be fairly drawn from paths of professional practice, to pursuits of one to the other. It would not be difficult to

a more general nature, he will do well to trace the cause and growth of the justiciary's employ his leisure, not in the details of fopower, the changes it underwent, and, at

reign politics, but in studying the free conlength, the separation of his many offices. stitution of his native country, that he But, as this is not a place for such researches, may learn to love and to support it. I will only add, that though the situation Even those members of the profession " of chief justice, was in shoty but one of- whose situation has sometimes forced them fice, yet in those times” he was not only the out of the circle, which seemert proordinary chief judge, but the high steward perly to be their own, have, on suel also, and “ the King's lieutenant-general in occasions added nothing either to their inall causes and places, as well in warre as fluence in society or to their good name in peace." [Nat. Bacon's " Hist. Dis

future times. We respect Lord CLARENDON courses."] So that, if the argument from for example, not that he negociated the sale the grand justiciary prove any thing it proves of DUNKIRK, but that he saved the constitoo much; and is a precedent for vesting in tution, equally from the court, and the mis. Lord ELLENBOROUGH not only the office of taken loyalty of the people themselves:* a chief justice, and the situation of a political adviser of the crown; but the offices, likewise, of high-steward, and of lieutenant-ge- * It is well worthy notice, that Lord Claneral of the kingdoin. Sometiines, indeed, rendon rejected the idea of being political all this was too little : for, in the reign of adviser of the crown, without having also an RICHARD Ist, William Longchamp was at office in the government, though a plan of this once Bishop of Ely, Papal Legate, Chancel- kind was urged upon him by the Duke of lor, and Grand Justiciary. But is this an Ormond, the Duke of York, and “ others example to be copied in our times? Or, who wished well to him," and “ did alwould a bishop be now better qualified than ways think that he might have prevented his another man, to fill the office of chancellor own fate, if he had at that time submitted to or chief justice ? No, Sir. Instead of co- their judgment ;” or, to speak plainly, they pying the precise form of an ancient institu- thought that he might thus have held politition, when taken literally and by itself; in- cal power, and yet have avoided the consestead of looking at it apart from all those cir- quences of that responsibility which in Engcumstances which gave rise to it, and that land properly belongs to it that he might

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We respect also Lord SOMERS, not for the an idea that this, by whatever name, was of share which he had in the “. Partition Trea- the nature of a Cabinet Council, and formed ty," but for his wise and viriaous conduct at (as that is) for purposes altogether political. the time of the revolution, and the measures

No such thing. It was to every purpose a which he afterwards took for securing to us complete council, with committees issuing the benefit of that great event.---But to re- out of itself. Speaking of its formation, Sir turn : in addition to our justiciaries, we find

W. TEMILE says,

" These considerations Sir William Temple pressed into the sup- cast me upon the thought of the King's estaport of this argument; and we are told, that blishing a "new council;(Temple's Works, -“ in the reign of Charles IId. be introduced v. i. p. 333.] and afterwards lie remarks, a bill for the appointment of a Committee how much the general affairs devolved of Privy Counsellors," and that “ by this upon the council, or the particular commitbill it was provided, that the Chief Justice tees." [v. 1. p. 336.) RALPH, mentioning of the Common Pleas should be å member the Privy Council which was turned out, in of the proposed Committee of Council." order to make way for this, says, [Mr. Fox's Speech.] Before I come to the present council was, with repeated thanks plan, let me say a word or two of its author, for their past services, &c. dissolved." The

to whom: our literature as well as consti- next morning was appointed for the meeting tutional policy have been much indebte:. of the wew one;" (Ralph History, v. i. p. His works are an carly instance, in our 439.] and BURNET (a contemporary histolanguage, of a classical style, at once happy rian) tells of the saine event, that “ the in the structure of the sentences, and full of King was prevailed upon to dismiss the whole life and sweetness, and his “ Memoirs." (in council, which was all made up of Lord which we find his scheme for this new Danby's creatures, and the chief men of both council"), are among the most interesting Houses were brought into it.” [Oun Time, details of his time, He understood too the v.i. p. 454.) In all this we do not find a subject of government, and loved the liber- word of its being a “ Committee of Coun; ties of England. But with all this he had a cil.” On the other hand, it is expressed to species of vanity in his character, which be itself a complete Privy Council, and a sometimes prompted him to atteinpt things

substitute for the old one which was disseemingly inconsistent. It was this turn of

solved. In which case it was, nos

doubt, mind (played upon by Charles II.) that fitting to have one or more Judges menubers among other things kindled in him an at- of it, to inform the King” (as TEMPLE tachment to the House of Stụart, and led expresses himself) “ in what concernis thọ him, thougla a friend of liberty, to resist the

laws.” We must remember that the Privy Exclusion Bill. , By this key wę may,

I Council are not, (as the Cabinet Councils think, explain some parts of Sir William micrely political advisers of the Crown, but TEMPLE's conduct, though perhaps we need that they, in fact, also form with the King, not have recourse to it in our present ques

a Court of Judicature, and have causes for tion.--The Cabinet, we know, is but a Com- their decision continually brought before mittee of Privy Counsellors: so that the them. In this, then, there is a niarked diswords (as reported) of Mr. Fox, A Com- tinction between the two. Yet were they mittee of Privy Counsellors," and a “ Com- argued on in the debate, as if the same in mittee of Council," may mislead many into

nature and it was trimmphantly asked it the Chief Justice or should be struck cut of the

list of Privy Counsellors? Off the list of have escaped the punishment merely through Peers?" (I, VAT. Bond's Speech.] No, the difhculty of detection. Clarendon's sir, he should remain a member of the Privy “ fate” was hard and undeserved ; yet " he Council, if for no other reason, yet because often said that he would not have redeemed it is a Court of Judicature, and the presence himself by that expedient;" for such power, 0 3 Chief Justice there may be important; in whatever degree, is of the same nature with a reason, by the bye, which must have had that of a prime minister on the Continent; still greater weight, when the Court of Star and Clarendon might well judge that the Chamber was also in being, and every Privy thing itself was foreign to our constitution, Counsellor (says Coke) bad “ a voice and when the very

" title” of it“ was so newly place in it," by virtue of his office. As to translated out of French into English, that the other point of Mr. N. Bond's most exit was not enough understood to be liked.” traordinary question, " whether he shonld (Continuation of the Eurl of Clarendon's be.struck off the list of Peers? Why, really Lift Ly Himself. 45 and seq. I

sir, I ain at a loss to guess how it came at all into the discussion. It shall not continue ought not to deliver their opinions before. in it through my means. Only as Mr

“ hand of any criminal case that may come Bond has so happily started the idea, I will “ before them judicially.” He then nojust inform himn that the first modern in- tices the case of “ Humfrey Stafford, that stance of a peerage being given to a Judge Arch Traitor, “in the reign of HENRY VII, of Common Law was that conferred upon “ when HUSSEY, Chief Justice, besonght the Lord Chief Justice JEFFERIES, by JAMES the King that he would not desire to know the II. as a reward for his exploits in what their opinions beforehand for Humphrey that King pleasantly termed his western Stafford, for they thought it should come “campaign." “ A dignity (says Burnet) before them in the King's Bench judicially." which, though anciently some Judges were Hussey spoke as well in the name of the raised to it, yet in these latter ages, as there other judges as in his own; and, Henry, was no example of it, so it was thought though full enough of his prerogative, adinconsistent with the character of a Judge." mitted the propriety of their

appeal to him, [Oun Time, v. i. p. 648.] I submit “ for how can they be indifferent who have this passage to Mr. Bond's perusal; and delivered their opinions before-hand, withperhaps he will not hereafter put idle ques- out hearing of the party, when a small additions. But to return to Sir W. TEMPLE : tion or substraction may alter the case? And, the instance of the Council he proposed does how doth it stand with their oath, who are not, we have seen, apply to the point ‘at sworn that they should well and laufully issue. Though, if it had been otherwise, serve our Lord ihe King and his people, in I should, in a constitutional enquiry, have the office of a justice? And they should do conceded little to the precedent of a Council, equal law and execution of right to all his one object of whose establishment (it is subjects?" [3 Inst. Fol. 29.]—With this plainly intimated by its author) was, that extract I shall end the argument. The conif the House of Commons should refuse duct of Hussey and the quctation from supplies, " the Council out of their own COKE, are express to the purpose. In spirit “stock,” (and they were partly chosen for and in principle they are full to the point: their wealth) " might, upon a pinch, fur- | nor can i conclude more satisfactorily thao "nish the King so far as to relieve some with the opinion of that great and npright

great necessity of the crown." (Temple's chief justice, who has left us in his writings, Works. vol. 1, page 333.)--I have now the best treasure of the common law, and touched upon such precedents as the minis- who closed his public laborrs, bydrawing, suptry brought forward and their opponents porting, and carrying the petition of right.omitted to examine. In the course of my In this letter, I have abstained from repeatremarks on them, I have said that a Chiefing any arguments which were urged in the Justice is not likely to cast much light on debate; but I have done all that I meant to questions of foreign policy. Let us see how do, by searching into some precedents on far it is to be wished that he should offer his

the subject. In such enquiry, I have not opinions to the Government

only been unbiassed by my party-feelings, points, which are more immediately in his but, for once, have strongly taken part own province. And here we have illustra

against them, and in this very letter I should, tions without number : but I mean to con- perhaps, say something, of Mr. Fox espetent myself with one of them. (In “ Pea- cially, if he were not in office; while in “ cham's Case," James the first “ directed"

whatever point of view I look at those who that Lord Coke (who was, at that time,

are against him, they seem to me alike inChief Justice of the King's Bench) should

fit to compose the ministry or the opposition give an opinion of its merits, at the Council of a free and enlightened people. Table. But Coke (says Bacon) “com

I am, Sir, “plained that such particular and auricular

Your most ovedient Servant; taking of opinions was not according to “ the custom of this Realm.” [Bacon's 10th April, 1806.

R. T. Works, vol. 4, letter 50.] Stronger still, and of a larger application are the opinions

PROPERTY AND INCOME Tax. recorded by himself, of this Oracle of English Law. He observes, it is in the third

(Continued from p. 832.) Institute) that “ to the end that the Trial, As your correspondent A. B. (p. 756) ve“ may be more indifferent, seeing that the ry justly nhserves, “ the only plan that can safety of the prisoner consisteth in the

the spirit of the people, is to co!" indifferency of the Court, the Judges " vince them that they have something to



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defend."--On this principle I am im- tax from themselves to their tenants, but acpelled to repeat my former observation, that tually overpay themselves in the advance of no income under 100 l. per annum should be their rent, "not only for this, but for every higher than 2 per cent.; the deficiency (as ject."-That they act thus in this neighMr. Wilberforce and Mr. W. Smith very li- bourhood, I could prove by numerous facts; berally proposed) “ to be compensated by a and even the very lowest class of the labour

higher rate on the more enlarged in- ing poor, who live in lovels of 8 or 101.

comes." -To demonstrate the justice of per annum, have, by the sordid avarice of this principle, I will select the following in- their landlords, in various instances that have stance. Suppose a clerk in a public office, come to my knowledge, been compelled eior private counting house, to have a salary ther to pay the Property Tax, (their landof 100 1. per annum, which is inore than lords refusing to take the printed receipts in many of them have. With this lie has a

part of their rent) to quit their miserable wife and family to maintain, and some de- houses, or to pay an advanced rent of more cency of appearance to support beyond what than do:ibie the amount of the tax. The is expected from a mechanic or journeyman, rapid advance in the rent of houses in this who is entitled to exemption because his neighbourhood, since the revival of the Proearnings do not exceed 5s. per day. The perty Tax is astonishing. Oui of many inclerk nuust also pay more rent, and conse- stances I shall only mention the following. quently more taxes, because he must from a A row of 14 houses (of tbat class usually innecessary regard to appearances, live in a habited by clerks in public or private offices, more respectable neighbourhood than a me- with smal salaries) was begun about three chanic or journeyman is obliged to do. He

years ago. The first houses that were finishmust also (if he has 4 or 5 children) keep a ed consisting of 6 small rooms, (kitchen and female servant, which even on the most mo- washhouse included) were let at froin 18 to derate computation canuot cost hiin less than 20 guineas per annum.“ -The last finished 301. or 351. per annum. His house-rent only last Michaelmas, obtained from 28 ts and taxes will probably be full as much. 30 guineas per annum ; and none of them But estimating both at only 50 1. per annum, are now to be had under 30), or guineas. — that is half his income : 501. per annum By this advance in the rent of 101. per anthen will be the utmost that can remain for num, the tax on inhabited houses is also inthe support of himself and family. To take creased froun about 24s. to 31. per an 101. per annum from this scanty pittance of num, and parochial taxes always advance his hard earned wages, and that too under with the rent. ---All these burdens aggravated the name of a “ Property Tax," can only by the rapid increase of price in all the nebe considered by him as a cruel mockery of cessaries of life, necessarily arising. trom the his indigence and distress; as oppression ag- multiplication of taxes, and the depreciation gravated by insult! What then must be his of noney, fall with accumulated and intolersensations when he reflects that this tax is able weight on all life-annuitants, and perimposed upon him to secure the property of sons of small incomes; particularly so on foreign stock holders, who must themselves all clerks in public or private offices; shopremain untuxed, because unrepresented ! Or men, and all that numerous class removed a of an opulent loan-monger, or land-holder, few degrees above the journeyman or mewho daily riots on every luxury which art chanic, but whose employment though more cin furnish, or wealth can buy, while he and light, still occupies almost the whole of their his family are condemned to an irremediable time and attention. They may be flattered state of penury, and despair!!--To all with the appellation of gentleman, and their thus circumstanced, a tax of 10l. per au- wages may be dignified with the name of num, whether called " Property Tax,” or salary, but if those compliments which par. by any other name, is as really a tax on the take much more of ridicule than honour, are necessaries of life, as if it were laid on the succeeded by a tax of 10 per cent. per antbread they eat.--But the evil ends not even num on their income, what can be their fuhere, for this tax of 10 per cent. conies not ture prospect, but a gaol for themselves, and alone. As your correspondent

~ Senex” a workhouse for their families!—I am, very justly observes, (p. 230) the proprie- Sir, &c. &c.-BRITANNICUS.-- May 14, tors of houses not only shift the property 1806.

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Garell, wiiere former Numbers may be had; sold also by J. Budd, Crown and Mitre, Pall Mall.

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