a fair portion of any living of 4001. a yearbeyond that, he was to have a fair fifth of every living. Should the amount of that be 5001. his fair profit would be 1001. a year, and should the living be 1000l. and there are few beyond that sum in this country, his proportion would be 2001. and in the same rate for any higher amount. So much for the provision to be made for curates, and he ext came to the question of residence. This, he said, must also be left to the disretion of the bishop, according as the necesity of it varied. The law, at present, pointd out no place for the residence of curates, nd the discretion was the more fit to be eft to the bishops, as the vicar's house would be an improper place, and if the recor resided in the parish himself, that of the urate became the less necessary; where here was any second parsonage, of course here would be no difficulty at all.-Leave was then given to bring in the bill.

[CHURCH-YARDS AND PARSONAGES.]— Mr. Burton moved for the House to resolve tself into a Committee on the bill for pernitting persons to devise, by deed or will, money or lands, to acertain extent, for the yurpose of making church-yards, or erecting arsonage-houses, when necessary.

Mr. Francis opposed the Speaker's leaving the chair, observing, that the tendency of the bill would be mischievous, and may ave the effect of suffering weak superstitiDus people, in their last moments, to bequeath away sums of money to the detriment of their families. He would object to any bill being passed, in this late period, to alter the established law. It was, he said, the more objectionable, as no previous notice had been given of it, and the House was taken by surprise.

Mr. Burton replied, that it was a subject, which was well and long considered, and had the approbation of persons in the law, and other professions. The law allowed of such devises from the tinte of Q. Elizabeth, till it was prohibited by the statute of 9 G. II. which took away the privileges, which every man had of bequeathing and disposing of his personal property as he pleased. The present bill did not allow of immoderate provisions, as it limited such bequests to five acres of land, or 500l. He was aware, he said, of the objections which had been stated, that weak people might, in their last moments, be prevailed upon to dispose of property in this way, to the injury of their families; to obviate which, he was provided with an amendment, that no bequests should be valid, unless the will was made three months before the death of the testator.

This he conceived to be a very ample security, as most wills were made during the last sickness, or just before the death, of the majority of people, though some were occasionally executed several years before. He knew that many were prevailed on in times of superstition, to bequeath, immediately on their death-beds, when priests and monks had many means of obtaining a boundles influence, but that had for ages been far from being the case in this Protestant country.

Mr. Courtenay observed, that the hon. gent. himself allowed, that it was in the last illness that people were liable to be per suaded to make these devises, and, being now sensible of the abuse, he expected him, on this occasion, to divide against his own bill. By allowing that this part of the measure required alteration, he could not conceive why it had been opposed. The Mortmain Act was a wise measure, and had been approved by Blackstone, who observed, that "it was apprehended that persons on their death-bed would make large and improvident dispositions, even for good purposes." The hon. gent. had taken great merit to himself, because the bill permitted only at the most five acres of land, or 500l. to be bequeathed; but he regarded it as the more dangerous on that account. Small sums

were more likely to be bequeathed by the yeomanry of the country, and by many people of middling fortunes, whose habits and narrow education rendered them peculiarly liable to the influence of superstition. Peo ple of superior fortunes, whatever might be their other follies, were certainly not very likely to bequeath their estates to such purposes as the hon. gent 's bill pointed out. A very pernicious influence, however, might be exercised for the purposes of the bill over weak minds in country parishes. Were the permission once given, it may become the fashion in some parishes for every one to leave lands and money in that manner; for it was a great inducement to silly people to have inscriptions to their memory, and their names put up in gilt letters. The bill itself he conceived to convey a libel on the legisla ture; for, if parsonage houses and churchyards were so necessary, let the public furnish them, and do not apply to exploded superstition for the purpose.

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Mr. Hurst considered the 9th Geo. II. to have been an excellent statute; meant, in its own language, to prevent large and improvident" legacies for such uses. The limitation of this bill did not justify it, for the bequest would be very large and im provident for the family of a poor man

cash from Ireland annually to pay the interest to the holders of Irish stock in England. But, having tried the experiment without success, no charges would rest against him upon the ground that was so alleged to be impolitic. He was far, however from thinking, notwithstanding his ill success in the present instance, that the Irish market should not be tried from time to time in raising the loan for the year.

Mr. Alexander then brought up the report, which was agreed to; and Mr. Corry moved an amendment agreeably to his proposition, which was adopted, and the bill ordered to be engrossed, and read the third time the next day.

[WEST-INDIA COLONIES.]-Mr. Barham said, he held in his hand a petition, on the subject of which he was proceeding to expatiate; when

The Chancellor of the Exchequer requested that he would postpone doing so till some future day, as there was business of very great importance already before the House, which it was extremely desirable to expedite as much as possible.

Mr. Barbam acceded to the request, and presented the petition, which, on being read by the clerk, turned out to be on the part of the merchants, planters, and traders of the West-India colonies, stating, that they had been for many years sustaining great loss, (as they were obliged to send all their goods to this country exclusively, and were thereby deprived of the benefit of other markets) in consequence of the enormous duties laid upon sugars and other articles of their produce, without any regard to their staple produce; or that this, with other circumstances, did not allow them a profit by any means proportionate to the greatness and extent of their capitals; and praying for relief.

The petition was ordered to lie on the table, and Mr. Barham gave notice, that he would make a motion on the subject of it on Tuesday next.

[PROPERTY AND INCOME TAX.]-The House resolved into a Committee, to resume the consideration of the bill for imposing a duty on real and personal property.-When the clause which requires that the occupiers of land shall pay at the rate of 9d. in the pound on their rent was read,

Mr. Pitt observed, that the principle now admitted on all hands was, that every person should pay at the rate of Is. out of every 20s. of his income. It appeared then, that when the bill proposed to take 9d. per pound on the tenants, it was assumed that that would amount to the same sum as one

shilling in the pound on his profits; or in other words, it was calculated that his annual profits wete equal to 3-4ths of his rent. The bill, however, ought to declare the ground on which this estimation was taken, in order that the principle might be rendered manifest. The rent alone, however, could not shew the value of the tenant's profits; for of two farms producing the same average crop, one might pay a much higher rent to the landlord on account of its paying less or no tythes and poor rates. In such a case the estimation of the profits by the rent would be very unfair. The bill proposed, very justly, that the tenant in Scotland should pay six pence in the pound, because there being no poor-rates or tythes in that country, the landlord receives a higher rent than in England. As it was presumed by the bill that the English tenant's profits are equal to three-fourths of his rent, so it was supposed that the Scotch tenant's profits were equal to one-half of his rent. The principle of the estimation, however, ought to be declared, that it might not appear there was a boon given to Scotland where none was intended. A bet

ter criterion of the profits of the farmer ought also to be adopted, and he believed that would be found in the aggregate of the rent, tythes, and poor-rates.

Colonel Wood thought there were considerable difficulties in the way of the last suggestion of the right hon. gent. In his opinion, it would be better to adhere altogether to the calculation on the rack rent, or to leave the matter to the discretion of the

assessor.

Mr. Pitt considered, that although an absolute equality might be impracticable, though a perfect system could not be deemed attainable, that still the House was not, on that account, to debar itself from approaching as nearly as it possibly could to such a perfection. He pointed out the inequalities in the operation of the act, as at present framed, in taking rent as the criterion of the income of a farmer. He instanced the case of two farms adjacent to each other one of which might be extraparochial and tythe-free, and the other liable to both outgoings, yet paying both the same rent. Could it be said that in such a case the criterion of the present bill would be just and effectual for the purposes of a tax upon income? He then went through the observations of the Attorney General, on whose speech the right hon. gent. had paid very close attention to country affairs, as his excursions into the country had not perhaps been so frequent as he (Mr. Pitt)

could have wished for the learned gentleman's advantage, and probably he had chiefly drawn his arguments on the subject from the cases made out in his briefs.

Mr. Sturt approved of the clause as it stood. Speaking of farmers in general, he observed, that in Sussex, where he had the honour of residing a considerable part of the year, a farmer generally calculated on making four rents : one for his landlord, one for wear and tear, &c. one for the interest of his capital, and one for his support.

Mr. Dent made some humorous remarks on the Sussex farmers, and their proximity to the sea coast; but was averse to the clause.

Mr. Windham considered, that it was the duty of the House, if perfect accuracy could not be attained, to approach as near to it as they possibly could,

Mr. W. Smith said, the only question before the Committee was this: which is the best criterion for ascertaining the farmer's income? In some places poorrates differed exceedingly, and therefore one criterion of the nature described could not be a fair one for each place. He thought it no such difficult matter to estimate the income and outgoings of the farmer, more than the tradesman. In many cases indeed it would, upon experiment, be found to be much less so. There were many farmers, who kept their accounts as carefully and correctly as those in other businesses. As to the statement respecting the Sussex farmers, he thought it rather went to shew the propriety of taxing them higher. It had been said great difficulty would arise from the taking tythes in different ways some, for instance, were taken in kind. But in that case the amount taken is generally greater, and the rent paid generally less. Upon the whole, after a perspicuous view of the subject, he supported the ideas of the right hon. gent. under the gallery (Mr. Pitt).

The Attorney-General explained at some length, and defended his former statements. He was always disposed to listen with peculiar attention and respect to whatever fell from such high authority as that of his right hon. friend under the gallery behind him, but in this instance he must yet differ. Possibly his own understanding might not be sufficiently enlightened to take so clear and proper a view of the subject as his right hon. friend; but whether he had a right or wrong view of it, his right hon. friend had a great advantage over him in the man

ner of recommending his opinions to the house.

The Chancellor of the Exchequer felt no degree of surprise at an hon. gent. opposite to him (Mr. Wilberforce) objecting to the clause, as the other mode now recom mended was, he recollected, in the former income bill actually recommended by that hon. gent. himself. He was ready to maintain that the finances in many, nay, in most instances did, under the last income tax, pay less to government than under the ope ration of the augmentation of the assessed taxes. Administration had not ventured upon the criterion now proposed without the most zealous endeavours to acquire the best knowledge on this subject, and fre quent consultations with the best informed persons. As to the four rents mentioned, he remembered, that a late great and highly distinguished character, who turned his attention so clearly to every thing connected with the best interests of the country, had given it as his opinion that a farmer ought to have six or seven rents to enable him to acquire what is called a living profit: but he had never heard it stated for many years, that less than four years rents can be taken as a fair proportion for farming advantageously. Upon these and a variety of other grounds touched on by the right hon. gent. he concluded by declaring his firm belief that this was the fairest and best criterion on the whole, for a measure which never could be free from objections, and as such be was disposed and determined to give it his

support.

Dr. Laurence argued at some length against the clause, and explained the sentiments of Mr. Burke.

Mr, Pitt recapitulated many of his arguments, and observed, with respect to what had been advanced as to the poor-rates, as being of sufficient notoriety to constitute a criterion, that they were most accurately ascertainable, and then the question would be, whether, having this additional criterion in our power, we should proceed to make an estimate without it. As to what the Chancellor of the Exchequer had advanced relative to tythes, it amounted only to this, that as perfection in that criterion could not be obtained, we were not to avail ourselves of it at all, though in most cases of considerable use. This, to use an obvious parellel, was, as if in the construction of a time-piece, we could not prevent the variation of the pendulum, we should use no pendulum at all; or, if because we could not prevent the variation of the needle, we should prevail on our mariners to lay it aside

altogether. It was obvious, however, as to tythes, that the clergy must pay the tax in proportion to them; he therefore saw no difficulty in ascertaining their amount with adequate certainty. So, with respect to the poor-rates, notwithstanding all that had been said as to the difficulty of ascertaining them, nothing could be more certain than that they must be known to the parochial officers by whom they were levied. The amended income too certainly produced less under the amended criterion; but that was not owing to any practicable defect of the plan, but because the proportion of the rate was taken too low. This must have been the case, or in the former mode they must have paid too much, or the amended criterion was demonstrably the truest. It is proposed to apply the rate to the rent alone. He contended, however, that as the value of a farm can alone be estimated by its outgoings, of which rent only formed a part, it was better to apply the rate, say three-fourths, to the aggregate of rent, tythe, and poor rates, which would best show the utmost capacity of the land, and probable interest of the tenant. This was a principle of such indisputable justice, that he should be obliged to persist in it, and should be sorry to find government, in a moment like this, when the utmost zeal and unanimity should be called forth, capable of opposing it.

Sir W. Pulteney conceived rent the best criterion of value, as it was most considered, and best understood by farmers.

Sir F. Baring was for increasing the proportion of the farmers by the aggregate rate. He was convinced they could bear it. Many of them, during last war, had made great fortunes.

Mr. G. Vansittart thought the case quoted by Mr. Pitt, as to the difference of rent from one to two hundred a year, on account of one paying the tythes and poor-rates, unfounded in fact; farmers, he said, never took tythes or poor rates into consideration when they took their farms.

Mr. W. Smith could not agree to this; he was acquainted with a town, even in which the rents were professedly low, on account of the great amount of poor-rates. This was, in fact, the ground on which the present bill proceeded in making the rate lower for Scotland. It assured us, as there were no tythes or poor-rates in that country, the rents must necessarily be higher.

Mr. N. Vansittart objected to the rate on the aggregate, conceiving it would diminish the amount of the tax.

Mr. Pitt said this could not be. The bill proposed to take on three-fourths of the

rent. Now his proposition took on the rent and also the account of tythes and poor-rates. That it would therefore produce more instead of less was something as like certainty as he could conceive.

The Attorney-General admitted that the aggregate rate would certainly increase the amount of the tax, but as they already took it on a rack rent, this mode might produce more than they meant to take.

Mr. Pitt observed, that this was new shaping the argument. All objections were at first confined to the effect of diminishing the tax; and when he had answered them, the learned gent. arraigned the justice of his suggestion, and contended it would produce too much. As, however, it was the most perfect criterion, the result would be most consonant to the purposes of the bill.

Mr. Bragge did not think it sufficiently proved that the defect complained of in the amount of a similar plan, under the amend ed income act, proceeded from a defective rate, or too great complexity of the plan.

Mr. Cowen thought rent, in some cases, a very imperfect criterion of profit, as in the cases of accommodation ground near large

ation.

Mr. Pitt proposed, that the principle of, the former income tax should be adopted in the manner of collecting the tax, by the value of the tythes, and moved, that a clause to this purpose should be introduced.—The House divided: For the amendment 24, against it 91.

The Chancellor of the Exchequer moved the abatements, of which he the preceding day gave notice, with respect to the scale of charges to be fixed upon landed income from 601. to 1501. a year, which were agreed