stop to the importation altogether, which into any war of regulations with the Unihad the effect of enormously raising the ted States of America, respecting an interprice of provisions. It was, however, fit course which tended to mutual advantage, that the intercourse, which was necessary, He could not conceive that the confining at least in time of war, to the comfort and our West-India islands to a supply in Briwell being of our West-India colonies, tish vessels would be of that advantage should be regulated by an act of the legis- to this country which the noble duke had lature, and that the governors of our islands stated; the seamen employed in such a should not be reduced to the necessity of trade were not of that description to be continually acting in violation of the law, useful to this country, neither would builor ministers at home, of continually adding ships here for the purpose of sending vising such violations. He concluded by to America to purchase provisions to carry presenting a bill to indemnify all persons to the West Indies repay the expence. concerned in advising or ordering mea. He trusted that parliament would never sures for importing certain articles into again try the experiment which was prothe West-India islands from America, inductive of so much misery to our WestAmerican vessels; which was read a first time.

India colonies, in the period from 1784 to 1786, when their supply from America was cut off, and in consequence of which, in Jamacia alone, 15,000 negroes died, from the famine which that regulation produced.

The Duke of Montrose contended, that in time of peace an exclusive trade to our West-India islands, in British vessels, would be the means of employing a great number of our seamen, who would otherwise be unemployed.

The Duke of Montrose concurred with much of what had been said by the noble lord. He thought, however, that with the aid of convoys, the West Indies might, even in time of war, be supplied from this country; but admitted that a supply so sent would be precarious. In time of peace, however, the question assumed a far different shape, as he conceived there was no doubt that our West-India islands could then be supplied regularly from this Lord Grenville observed, that the quescountry. He objected to the trade between tion as to what might or might not be poAmerica and the West Indies on account litic or expedient, with respect to the trade of its giving rise to smuggling to a great to our West-India islands in time of peace, extent, and of its enabling the Americans was wholly foreign to the question now beto import into our colonies the produce of fore the house. Whatever opinion might the East Indies at a low rate, thereby ex-be entertained on the former point, it was cluding the merchants of this country from clear that in time of war, a necessity exista beneficial source of trade. When he ed for allowing the Americans to supply heard the noble lord speak of the advanta- our West-India islands with provisions; at ges of neutral bottoms, he hoped his ma- all events, he was not disposed to hazard jesty's ministers had not formed a similar a speculation of confining the source of opinion with respect to the trade carried supply of British vessels, when the subsison by America between the enemy's colo-tence of near a million of persons inhabitnics and the mother country. The con- ing a most important part of the British fining our West-India islands to procure empire was at stake. He suggested that it a supply of provisions by means of British vessels in time of peace, would be the means of employing a great number of British seamen, whilst it would prove a beneficial source of commerce to this country, the advantages of which ought not lightly to be given up.

would be most expedient to adopt a legis lative regulation, which might be done by a clause in the present bill, authorising his majesty in council, to direct his majesty's governors in the West Indies to issue proclamations from time to time, each procla mation to be in force for six months, allow

Lord Sheffield observed, he was not pre-ing the importation of provisions and lumpared, at present, not being exactly aware of the line of argument, and calculation, which the noble lord intended to go into ; otherwise, he thought he could controvert a great deal of what the noble lord had advanced.

Lord Holland deprecated our entering

ber in American vessels. He was decidedly of opinion that some legislative regulation ought to be enacted upon the subject, and that the system of continually violating the law and passing bills of indemnity, ought not to be continued.

Lord Auckland, in farther explanation,

observed, a clause may easily be introdu- | Thomas formed depôts in the West Indies, ced in the committee, to the effect intima- from which our enemies could be supplied ted by his noble friend; and in consequence with as many negroes as they wanted, and of an observation of the Duke of Mon-which were now brought there principally trose, said it was his intention to propose by British subjects and British ships. From to have the bill printed.-The bill was then read a first time, and ordered to be printed.

HOUSE OF COMMONS,

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these depôts, Cuba, St. Domingo, Martinique, and Guadaloupe, and many parts of the continent of Spanish America, were supplied; and when it was considered that those colonies were not only the sources of Monday, March 31. their prosperity, but that they were also [MINUTES.] Sir John Newport took the foundation of their maritine strength the oaths and his seat for the city of Wa- and power, it would appear contrary to terford. Mr. Matthews presented a peti-sound policy that we should afford them tion from the debtors confined in the coun- the means of rivalling our colonies, and of ty gaol of Waterford praying for relief. attaining a high degree of commercial The 20 million loan bill was read a first sperity. The possession of St. Domingo time. Mr. Hawthorne brought up the re-alone was, in this point of view, of incalport of the British fishery continuation bill, culable value to France before the revoluwhich was agreed to.-Mr. Ilawthorne tion. It employed a prodigious number of brought up also the report of the Irish ships, and formed a number of seamen Treasury Bills bill, which was agreed to. Of the settlements that had come into our Mr. Brooke, after stating the object of a possession since the commencement of the motion of which he had given notice, for war, some came by right of conquest, and the protection of our colonial produce, by therefore while they remained in our posincreasing the consumption of Rums, in-session, his majesty had undoubtedly the stead of foreign brandies, an the royal right of legislating for them. There were navy, and having stated that the consump-others which were ceded by capitulation, tion of foreign brandy in the navy last year the terms of which necessarily restricted was 625,000 gallons, whereas that of rum this right of legislation. His majesty had was only 220,000, and that this difference already, by his proclamation, dated the was owing, in a great measure, to the 15th Aug. 1804, laid down certain limitamanner the duties are now levied; said, tions in this, respect. It was evidently that he had so much confidence in the pre-against the policy of this country, that sent administration, and in the assurance great importations of slaves should take he had received that the suggestion he had made would be attended to, that he thought it unnecessary to press the motion of which he had given notice.-The motion was consequently withdrawn.

place in settlements which perhaps might be restored at the conclusion of peace. He therefore moved for leave to bring in a bill, to carry into effect his maj.'s procla mation of the 15th of August, 1804, for preventing the importation of African ne groes by British subjects or British shipping into the colonies conquered by, or ceded to us in the course of the war.

[SLAVE IMPORTATION BILL.] The Attorney General said, that the motion which he then rose to make, was one in which humanity and sound policy were united. It was to prevent so much of the The Speaker suggested to the right hon. trade as concerned the importation of A- gent., that in point of form, it was necesfrican negroes by British ships into the co-sary that a copy of that proclamation lonies conquered or ceded to us in the war, should be first laid before the house. or into the colonies of any neutral state in the West Indies. At present every state that had colonies in America, or the West Indies, and that were not actually at war with us, availed itself of the opportunity Mr. Perceval said, that this was a proof British shipping to carry on the trade. clamation not binding on all his majesty's Even in time of war, our enemies were subjects, and therefore it could not be taken also supplied with negroes for their colo- notice of by the house, unless a copy were nies by British subjects and by British capi- laid before them. He suggested to the learn tal, although in a more indirect manner.ed gent. that it would be the better way The Danish islands of St. Croix and St. to withdraw his motion for the present,

Mr. For seemed to consider, that a proclamation of his majesty in council might be taken notice of by the house without a copy.

and move for an humble address to his not invade them very long. I really have no majesty, praying, that he would be gra- wish to interrupt their enjoyment of these ciously pleased to order a copy of the places, much less to supplant them. What said order of council to be laid before the I have to say to-night, will be addressed house. more particularly to some of his majesty's The Attorney General agreed in this sug-ministers. For that reason only, I wish to gestion, and gave notice, that he should stand where I do, and for no purpose but to-morrow move for a copy of the order in to be distinctly heard by them. On the council. general principle of the Property Tax, supGeneral Tarleton hoped the right hon.posing that to be the right name and degent. who proposed this measure, would at scription of a tax upon income, I may least allow sufficient time to the merchants possibly deliver my opinion in another of this country to investigate the subject.stage of the bill. I say possibly, because, It was certainly a matter of very great con- on that point, my intention is by no means sequence. só resolved as my judgement. At this

Sir Wm. Young observed, that in some moment, I am not sure that it would be of the islands taken, particularly at Tobago, prudent, or, even if quite safe, that it there could hardly be said to be a French-would be fair and honest to load a meaman. Instead of capitulation, it was withsure of positive and irresistible necessity exultation that they saw themselves placed with difficulties and objections, which adunder the British government. mit of no remedy, and to which no rational

Mr. Alderman Prinsep thought the right answer but necessity, can be applied. On hon, and learned gent. had not made him-that ground the truth of the allegation, self sufficiently master of the subject. As once proved or admitted, supersedes at to the power of legislating for the colonies least, if it does not in effect prohibit, all that were ceded, as long as they should argument. I shall therefore apply myself continue in our possession, it was a right, first to such objections only to the plan of which, generally speaking, was not restrict-my noble friend, as belong to the detail of ed by any capitulation.

the measure, and, in my opinion, admit of The Attorney General said, that it was an easy solution. If I have mistaken him his intention to bring in his bill as soon as in any instance, he will readily set me possible, that it might be read once before right. His abilities, I believe, are equal to the recess; which he thought would meet the task he has undertaken. But, when the ideas of an hon. general (Tarleton), a great difficulty is to be encountered, a and give sufficient time for the considera-wise minister will not.reject assistance of tion of the subject. any kind, and especially if it be offered to

[BUDGET.] Lord Henry Petty moved him from a quarter, which it is not pos the order of the day for the further consi-sible he can suspect of enmity or double deration of the report of the committee dealing. It is not in my nature, to profes of Ways and Means. On the question being put that this report be now taken into farther consideration,

Mr. Francis, who, on this occasion only, sat on the speaker's left hand, commonly called the opposition bench, began with making an apology to the gentlemen, who now occupied that situation, for committing such a trespass on their undoubted though recent right of possession. Then, addressing himself to the speaker, he said:-I have been accustomed for so many years to sit on your left hand, that I confess I feel myself more at home on this side of the house than on the other. We are creatures of habit, and naturally fall into the track we have been used to. Nevertheless, sir, as I have no particular ambition to stay here a moment more than is necessary, the gentlemen near me may be sure that I shall

friendship for any man, and then to counteract him by indirect hostility. If he gives me credit for the sincerity of this profession, he will listen with patience to the doubts, which I shall submit to his consideration; because patience and attention to every body is eminently the duty of his arduous office more than of any other, from the infinite variéty and perplexity of the services which it embraces; and he will listen to me with kindness too, because he ought to be convinced that I have no thoughts of adding any thing to his difficulties, much less of thwarting or retarding the public service in his hands. Before I proceed to objects, which appear to me of greater and more general importance, I wish to begin with stating and dismissing as soon as may be some inferior difficulties, which I think may be removed, and about

on

which I believe the noble lord and I are day after day, with attendance, &c. were not likely to disagree; I mean in the mode such that, in some instances, of no great of collecting this tax. He says, that "it is amount indeed, I have abandoned my proposed that 10 per cent. shall be paid claim, rather than be plagued with the all property above 50l. a year; but, trouble of asserting it. Yet nobody was on production of the will or deed, con-in fault; nor do I know how the difficulty stituting the annuity and demonstrating could be avoided. Then comes another "the claim to exemption, the tax office and, as I imagine, a fatal objection, even "will be authorised to make repayment." to the remedy proposed. If the tax-office Against this provision of the bill, on its in every county and city is liable to refund, principle and on all its effects, I am bound they must be intrusted with a perpetual deby my opinion to protest without reserve,posit of public money to answer the claims and to entreat the noble lord to reconsider of exemption, as fast as they are established; it. In some senses it increases the bur-which, I conceive, would be a practice unthen on the lowest class of annuitants, who, safe for the public, and contrary to the on the professed principle of the clause, principles, on which the collection of the ought to be exempted. It says to the revenue is made and secured. The power party, who ought not to pay at all, pay left with each tax-office, to favour or to disyour ten per cent. first, and recover it af-courage every question of exemption that terwards. In the first place, I do not becomes before them, deserves to be seriously lieve it possible that any person, who has weighed; considering that the unavoidable nothing to live on but the annuity de-delays, incident to the recovery of a tax scribed in the clause, can make the depo- once paid, attended with waste of time and sit. With an income of one hundred hindrance of business or loss of labour, pounds a year, for example, I ask is it pos- are equivalent to a new tax, in the form of sible for any man, with or without a family, a burthen, and must tend to harass and to lay down ten pounds at once, or even distress the parties, and, in some cases perby two half yearly payments? He has it haps, drive them to give up the object ranot; and, if he complies with the demand, ther than pursue the process.-The next he must borrow the money. But, granting object, or rather omission, which I have to him to be able to make the deposit, what submit to the house, is objectionable on right have you to drive him to that dis- very different ground from that, which I tress, if he be the person you describe, have just stated. In that, the tax was and who is entitled to the exemption? exacted from parties, who were entitled to Then what is the remedy you provide for exemption. In this, a great mass of prohim? Why, after paying the full amount perty, which ought to pay, does or may es of the tax, he may recover it from the tax cape totally from the tax. I mean the office; that is, he must begin with parting whole amount of the floating securities of with a sum, which you confess you have no government, commonly called the unfunded right to, since you promise to restore it, debt, on which the proprietors receive inand litigate for it afterwards with the col-terest from the public, just as much, if not lectors of the revenue. This, I conceive, rather more than any other holders of is equivalent to a new tax. The annuitant stock. This property, I believe, may exin question is taken from his occupation tend to a capital of 25 millions, more of or his labour, and loses some portion of the less. The exact amount is not material to very income you are endeavouring to bring the argument; except to shew what an within the reach of the tax, while he is enormous loss may be suffered by the pubtravelling from his home and attending at lic, if the tax on the income of such a caa tax office to establish his claim and to re-pital amounting to 1,250,000l. should not cover the sum, which you have unjustly be duly collected. Is it meant that this forced him to deposit. I know, by experi- species of property should be exempted ence, and so do we all, what the unavoid-from the tax? If it be, declare it, and state able delays and inconveniences of such a your reasons for the exemption. Estacourse of proceeding are, and must be. In blish, if you can, a rational distinction bethe case of sur-charges for example, I as-tween the public creditor, whose capital sure the house that, notwithstanding the is funded, and him, whose capital is not best disposition and the greatest industry funded. Otherwise it is a palpable conon the part of the commissioners, the trou-tradiction to justice and common sense, ble and vexation of going several miles, that one of those parties should pay the

tax, and that the other should escape it. I would be the difficulty of deducting the I know very well that every man is bound amount of the tax from the interest then by law to include this sort of property in due? I see none. I shall now proceed, the return of his income; and I say, that sir, to a more general consideration of the for obvious reasons, you ought not to de-state of the country, with regard to its pend on the fidelity of such returns, espe-surviving powers and resources, in compacially in a case where the intention of the rison with the demands, which those law may be too easily evaded. In the means are to provide for. A few days ago funded property you do not rely on that my noble friend was censured, very unjustsort of evidence. My noble friend has ly as I thought, for holding out a gloomy made an arrangement, greatly to his credit, view or a desponding language on this subwith the governors of the bank, by which ject. I do not recollect that he said any the tax on all that income is secured. If it thing, that was fairly liable to that sort of be said that the tax will lower the market- observation; but, whether he did so or not, able value of such securities; my answer or even admitting that he did not suggest is, what then? The law gives no exemp- or encourage those sanguine hopes, which tion to the income from that source, any are entertained or professed by others, I more than to the three per cent. annuities. say that, without suffering our minds to be Undoubtedly the value of all capital, where- governed by exaggerated hopes or fears, ever it be vested, rises or falls with the we ought to know the truth of our situainterest it produces. In the case of the tion. Without that knowledge, you may funded stock this consideration is not re-confide or you may despond; but you can garded. But exchequer bills and navy neither meet your difficulties firmly, nor bills have a marketable value, independent safely or honestly disregard them. Look of the interest, which arises, from the faci- at the state of the country, I say, with all lity of transfer from hand to hand, and its collective burthens, direct and indifrom other conveniencies in the daily use rect. A careless conclusion, from the of them, to which the funded stock is not apparent wealth of the capital to the rest so readily applicable. I believe then that of the community, is of all things to be the tax would not affect the price, or very most avoided, because it leads into the slightly, if at all, unless indeed you reckon worst and most dangerous error; that I the facility of evading the contribution, mean, which begins with enormous injusas an addition to the value. But, were it tice, and may end in irretrievable ruin. In otherwise, it is enough for my purpose this great city, I doubt not, there are ways that the law does not acknowledge the dis- and means, by which a multitude of inditinction. The law itself, whatever be the viduals and some great corporations, while practice of the executive power, does not they pay with one hand, may indemnify favour the unfunded at the expence of the themselves with the other, and so make funded debt. In whatever degree the for- their income whole again. But this can mer escapes, it is a fraud or an injury to not be the case in the country, nor even the public revenue, and an injustice to him, generally in the cities. On this view, sir, who honestly pays his share of that reve- and not without the most attentive appli nue. It will strengthen my argument and cation of my thoughts to the subject, I have help you to a clear view of the abuse, if I taken my resolution not to examine the state a fact in point, though it makes taxes proposed to answer the interest of against myself. In drawing up the last the new loan, but to oppose them all. The return of my property, I forgot I had two principle I act on exempts me from enquiexchequer bills of 100l. each, which had ring into their specific merits. Admitting lain a long time at my banker's. No-every one of them to be unexceptionable body ever asked me for the tax on the as a tax, I object to them in the mass. I say interest of these bills. The consequence there ought to be no new taxes, on account is that I am undesignedly a defaulter to of the loan for the present year. These government to the amount of so many are stated at 1,156,000l. and, as it appears shillings. The instance is inconsiderable, to me, are to be added to the present intobut it proves the proposition. If a hun-lerable taxation of the kingdom without an dred pound can escape in this manner, why not a million? The remedy is obvious and easy. These bills are paid off at stated periods. When they are so paid, where

absolute and irresistible necessity, which alone could justify such a measure. In my opinion we are not driven to that extremity. If we are, prove the necessity, and

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