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stewards, who had rack-rented the tenants, distrained their goods, and levied executions, would be then no more, but would have left the new parliament, like a young heir, to come into possession of a clear unincumbered estate. The committee had indeed taken their average, in respect to the article of malt. An honorable baronet (Sir Grey Cooper) had observed, that a great number of Exchequer bills were out, and that disadvantages would arise from that circumstance in case of any sudden emergency; adding, that when a noble lord (North) had only £1,800,000 out, he paid off £700,000 out of the number. To prove that the receipt would increase under the different heads or articles, it seemed sufficient to remark, that in every one of the reasonings a proviso was foisted in, and that in fact your "If," was your only surplus maker With respect to the navy expenditures, the papers signed by an honorable Baronet (Sir Charles Middleton) was a voucher that seemed unwilling to speak the truth. He declared, that he thought £1,000,000 for the navy establishment, was putting it too low, even for a year of peace: he reminded the house, that our situation was different now from what it had been at the end of the war before the last: we could then rest in security with a much less naval force than was now necessary for our protection. The national glory and honor were at that day sufficient guards for the kingdom; now, alas! our situation was different; though our efforts had been wonderful during the war, still it was to be remembered, that we had proved unsuccessful; we required therefore a stronger navy than was before deemed necessary. When the system of fortification lately proposed was reprobated, the house would recollect, they were all agreed in the premises, that it was right to protect the dockyards, but they deemed the conclusion drawn from those premises to be false; and when it was proposed by the noble

duke at the head of the ordnance, to defend the dockyards by a newfangled mode, that mode was rejected, and it was determined to defend them in the old-fashioned vulgar way, by a strong navy. He at the time, and he believed many other gentlemen expected, that though they had refused the money asked for fortifications, some of it would be applied to strengthening our navy ;-the navy estimate was too low for a peace establishment, the situation and circumstances of other states considered. Objecjectionable also was the idea of calling out but a third of the militia; and glaring the impolicy of disgusting the country gentlemen upon a subject with which they ought always to be kept in humour ; as it was upon their taking commissions in the militia, that its respectability, its constitutional essence, and its true character depended.

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France might assign an excellent reason for disbanding a part of her army; strengthened by alliance, she might rest secure with a small military force; nay, the French ministers would be justified in advising their monarch considerably to reduce the navy, because they might well say, "Holland is connected with your majesty as an ally, and the navy of Holland is in effect your navy. But far different was the case with us; we might almost be described to have but one foe, and that the whole world; whilst we were scarcely in alliance with our own empire. There were many expences which probably would come on the public before the year 1791, of which the committee had not taken the least notice in their report. Although the fortifications proposed had been rejected, yet every body knew, that some fortifications there must be. They consequently would cost something. Another expense was the civil list; for it was pretty generally understood, that His Majesty stood in need of the whole £900,000 for his own expenditure. It was idle, therefore, to shut their eyes against the neces

sity of an increase; the establishment of the other branches of the royal family, particularly the establishment of Prince William, who could not be expected to live upon a captain's pay, and certain events which might take place in the family (if alliance with virtue and goodness were desirable) would prove that necessity. There was also another reason which he had mentioned once before, and that was, the increase of the income of His Royal Highness the Prince of Wales, which must be soon attended to. A third was a subject which he was sorry to see had so far changed its impression on their feelings, that though the bare mention of it used to call forth all their sensibility, it was now heard with the coldest indifference; he meant the American loyalists; men to whom the faith of parliament was solemnly pledged, and therefore men whose cause that house neither could nor ought to abandon. The house had recognised their pretensions to protection, by instituting a committee to inquire into their claims, the amount of which was considerable, and must be defrayed. These additions to the expenditure, added to various others, amounted to £4,000,000, to pay which, he saw nothing in the report but army savings that could be depended on. As to lotteries, which were represented as the boasted means of resource, these were, in his mind, the most profligate and pernicious, and at the same time the most disadvantageous means of raising money which could be resorted to. With regard to the public accountants paying in their balances, he imagined there was not any great sum to be gained that way;-at least the right honorable gentleman must be aware, that there was also money to be paid back again by the Exchequer, so that probably the balance between the two could not be very large.

The idea of the unclaimed dividends at the Bank, the house would recollect, had been treated with derision in a former debate, and were not to be

counted upon; and as to the crown lands, they ought not, in his opinion, to be regulated or disposed of without the especial consent of the Prince of Wales. With respect to insuring the due collection of taxes, that was a fair object, if fairly managed. But he had heard of some regulations to be proposed relating to a particular branch of commerce, which were so arbitrary and despotic, that if they passed, the revenue might be said to make war against the constitution. And what were the means whereby the sum wanted to commence the plan with was to be had? At present it was clear there was no surplus; and the only means which suggested themselves to him were, a loan of a million for the especial purpose; for the right honorable gentleman might say with the person in the comedy, "If you won't lend me the money, how can I pay you?" To those means perhaps it would be best to resort; but certain he was, that was no reply to the report on the table; and to proceed with a bill founded upon such fallacious principles and such enormous reasoning, would be the height of rashness and presumption ;-it would be trusting too much to chance; and would ill become that house to countenance such conduct if the right honorable gentleman were himself imprudent enough to risque it. If he did, he would act like a school-boy, who, for the sake of getting at fruit, grasped at the first branch he could reach, and not only pulled down the unripe fruit, but destroyed also the blossom, the bud, and the bough,-the hopes of a future crop.

Mr. Sheridan having thus finished his argument upon the report, produced a string of resolutions which, he said, asserted undeniable facts, and therefore could not be negatived. If, however, any gentleman should move the order of the day upon them, he would move them again during the course of the ensuing day.

The Right Honorable W. W. Grenville observed that from a conviction that the propositions would prove groundless, he should meet

them with a determined negative. He could not follow the honorable gentleman through the whole of every part of his argument, nor could he pretend to enliven his speech with turns of wit and pleasantry; he had not the talents which the honorable gentleman so happily possessed, of making even a dull subject entertaining.Mr. Sheridan suffered the motion to go without a division. The house then resolved itself into a committee,-after some_conversation the bill was gone through, and the house being resumed, the report was ordered to be received to-morrow.

Mr. Sheridan now moved, "That the expected annual amount of the national income, stated in the report of the secret committee, appointed to inquire into the public income and expenditure, appears in no respect to have been calculated upon the average receipts of the number of years, but is estimated upon the produce of one year only, and fixed at the amount of the same, with the addition of the probable increase upon the new taxes."

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That it appears that the account of the annual expenditure, as opposed to the amount of the public income so calculated, is not a statement of the present existing expenditure, or of that which must exist for some years to come, but is formed from the probable reductions which it is alleged will have taken place towards the end of the year 1791, in the prospect of a permanent peace."

"That the different branches of revenue, in the period upon which the future is calculated, appear to have been singularly productive, particularly in the customs; and greatly to have exceeded the amount. of the preceding year, with which alone it is contrasted.

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That it does not appear that any means were taken, nor information called for, nor any examination entered into by the said committee, in order to ascertain whether such increase of revenue had arisen from causes which were likely to have a permanent operation or otherwise.

"That such an investigation is indispensably necessary before this house can, with confidence, cal

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