just as if that fund really existed; whereas, in fact, there was no such fund. This Mr. Sheridan explained, by stating, that last year Mr. Pitt had proposed raising enough to pay the interest of six millions of navy debt, which he had declared it was his intention to fund this year; but that, in fact, no such money was raised. Through inadvertency, also, a circumstance had happened, of which, perhaps, the right honourable gentleman was not apprised; and it was this: in all the bills of the last year, the produce of the tax made the subject of each bill, had been uniformly appropriated to the payment of the interest of six millions navy. To prove this, Mr. Sheridan read a clause from one of the acts of the last year, and observed, that a similar clause had been inaccurately suffered to be inserted in each bill. It should, therefore, he said, have been a part of the duty of the right honourable gentleman to have provided that day for raising the £240,000, as well as the other sums that constituted the £413,000 he wanted. With regard also to the taxes of last year, which he had given for £600,000, Mr. Sheridan declared, they neither had, nor, he believed, ever would raise £500,000. After suggesting this, he recurred to the proposed tax on female servants, which he made some further remarks upon, and said, it ought at least to be balanced with a tax on single men, who certainly were a description of persons less useful to the community than men who were married, and had families He commented at great length; and concluded with declaring, that the tax on female servants could be considered in no other light than as a bounty to bachelors, and a penalty upon propagation.

Mr. Pitt having replied,

Mr. Sheridan also spoke in explanation, declaring that the right honourable gentleman either did not or would not understand him. He had not said that it was the duty of a chancellor of the exchequer immediately to come forward and propose a new tax as soon as he discovered a deficiency in any of his former taxes; what he had said was, that there was no fund in existence that could be applied towards the payment of the interest of the six millions of navy debt, that the right honourable gentleman had last year attempted to provide for. With regard to Lord John Cavendish's taxes, which the right honourable gentleman had so unnecessarily lugged into the debate, he had again and

again said they were taxes unavoidably brought forward, when there had been but a very short time to consider them previously to their being proposed; and that, all the circumstances of the case considered, it was easy to account for their being deficient.

Afterwards Mr. Pitt moved a string of resolutions, containing all his proposed taxes. After which the house was resumed, and the report ordered to be brought up on the following day.

MAY 10.

WAYS AND MEANS.

On the first resolution, ("That towards raising the supply granted to his Majesty, the further sum of one million be raised by loans on exchequer bills, to be charged upon the first aids to be granted in the next session of parliament ; and such exchequer bills, if not discharged with interest thereupon, on or before the 5th of April, 1786, to be exchanged and received in payment in such manner as exchequer bills have usually been exchanged and received in payment”) being read a second time,

MR. SHERIDAN rose just to remark, that, in his opinion, it was going upon a wrong principle to make imaginary funds liable to pay the interest of a debt, as was the case in the taxes of last year being deemed efficient, and taken for the sum for which they were intended, when, in fact, no such fund existed; it was, therefore, appropriating a non-existing fund to pay the interest to which the house was pledged.

Mr. Pitt having spoken on the female servant tax,

Mr. Sheridan said, the right honourable gentleman (Mr. Pitt) began his speech with a promise of not going into what he thought his right honourable friend (Mr. Fox) had broached; and he believed the house would join him in regretting, that he had not deviated a little in this instance from the usual mode of fulfilling his promises. He could not help remarking, however, that the right honourable gentleman, as his custom was, had fixed upon the time, of all others, most convenient for his purpose to make his charge when the noble lord (Cavendish) was absent. Every body knew it was not the habit or manner of that noble lord to magnify his own importance, and celebrate his personal exertions at the expense of his coadjutors in office. He never arrogated to himself the distinction of being the minister of the crown, or king's minister; this mode of speech he left for the right honourable gentleman, whom it better became;

but he suspected the honourable gentlemen with whom he acted might not thank him very cordially for his assiduous endeavours to lessen their official consequence. He did not perfectly understand what was meant by supporting a minister in the general line of his politics, and not participating in the merit or demerit of his measures. He doubted, at the same time, whether some of these, at least, did not in part originate with a right honourable gentleman (Mr. Jenkinson) whom he saw in his place. He had moved for the extraordinaries of the army, and army estimates, which constituted most of the expense incurred by that fatal war; certainly this was bearing a part in accomplishing the system which it was still part of the present politics not to forget. Where, therefore, the right honourable gentleman's mighty distinction between those who befriended one party, and those who befriended the other, lay, he knew not. But the truth was, his right honourable friend had made a coalition which he had avowed and defended; whilst the right honourable gentleman opposite to him took every opportunity of declaring, that he had made a coalition with a set of men whom he was ashamed of. As to the tax, it struck him in every way objectionable. The right honourable gentleman imagined that it would not be evaded, because, in the case of single servants, it was only half-a-crown, and in no case above ten shillings. But he wished gentlemen to recollect, that in many families one servant was often kept rather out of charity than from any very urgent necessity. Her wages, to be sure, was trifling; but she would, in consequence of this tax, subject the family where she was, to thirty shillings a year more than they would otherwise pay. He thought, therefore, that the tax operated against humanity; and he would certainly give it all the opposition in his power, both in this and every other stage of its progress.

It was stated by Mr. Jenkinson, in reply, "that the tax would affect only the masters of families, not the servants; and he was sure no man would turn away any servant for half-a-crown." To this

Mr. Sheridan replied, that the right honourable gentleman had certainly mistaken the point in question, as no one had supposed that a family would turn off a servant for half-a-crown; but that where three were kept, one of them would probably lose her place; that the tax, which would otherwise be thirty shillings, might by that means be reduced to ten: consequently

the tax fell on the female, whom, in this manner, it deprived of bread.

The house divided on the resolution; ayes 97; noes 24; majority against the women 73.

MAY 23.

IRISH PROPOSITIONS.

The house having resolved into a committee, the Chairman read the following resolution :—Resolved, that it is highly important to the general interests of the British empire, that the laws for regulating trade and navigation should be the same in Great Britain and Ireland; and therefore that it is essential towards carrying into effect the present settlement, that all laws which have been made, or shall be made in Great Britain, for securing exclusive privileges to the ships and mariners of Great Britain, Ireland, and the British colonies and plantations; and for regulating and restraining the trade of the British colonies and plantations, shall be in force in Ireland (by ucts to be passed in the parliament of that kingdom) in the same manner as in Great Britain; and that proper measures shall from time to time be taken for effectually carrying the same into execution."

MR. SHERIDAN asked if the words "by acts to be passed in the parliament of Ireland," had really been moved on Friday last; for he did not recollect to have heard them till the moment the Chairman had read them.

Mr. Taylor replied in the affirmative.-Lord Beauchamp proposed, as an amendment, to leave out the words from "Ireland," to the words " and that proper measures should be taken," &c.

Mr. Sheridan rose next, and contended that it was fair to argue, that the proposition was a direct attempt to legislate for Ireland; and not the less so in consequence of the amendment. It was therefore, he said, insidious in the last degree, for Mr. Orme not to have stated it to the Irish parliament, to whom the business had been opened in a very different manner. Mr. Sheridan declared that the voting resolutions to bind Ireland down to pass such and such laws, without enabling her to go even into a committee with the bills, was crippling that right of legislation which she had claimed, and we had admitted; and leaving her the mere shadow of independence, as a sovereign state, instead of the substance. He therefore contended that it was probable, in the highest degree, that the resolution under consideration would cause great alarm, and excite much constitutional jealousy in Ireland.

The house divided on the amendment, ayes 36; noes 194.

MAY 30.

IRISH PROPOSITIONS.

It was moved by Lord North, that the resolutions should be carried up to the lords. On their being read, when the clerk came to the second, viz. " that it is the opinion of this committee that a full participation of commercial advantages should be permanently secured to Ireland, whenever a provision, equally permanent and secure, shall be made by the parliament of that kingdom towards defraying, in proportion to its growing prosperity, the necessary expenses in time of peace, of protecting the trade and general interests of the empire." The right honourable W. W. Grenville moved, as an amendment, that the first line of the resolution, "That it is the opinion of this committee” should be left out, and in its stead the following words be inserted, “ That it is consistent with the general interests of the revenue, manufactures, commerce, and navigation of this country." This amendment was carried without opposition.

MR. SHERIDAN observed, that the latter part of the resolution appeared to him very objectionable; inasmuch, as it went to tie Ireland down to a specific provision for the support of the navy, which, in all probability, would in the end prove much less beneficial to this country, than if parliament had trusted to the generosity and liberality of Ireland. This part was objectionable on more accounts than one. In the first place, the provision was to be secured in the time of peace only, so that in war, Ireland might stand neuter. He would suppose, however, that it was expected, that in time of war, that country would make exertions in favour of this; the consequence of course was, that in this instance, England, instead of stipulating for any specific assistance, relied entirely upon the generosity of Ireland. Why then should there not be the same reliance in time of peace? Why should there exist an appearance of distrust? Why make Ireland fancy she had room to think, that whilst England, by not having her power diverted by foreign war, felt herself able to insist upon treaties, would stipulate for certain services; but would not speak of stipulations for assistance in war; as if conscious, that in such a case, she should not be able to enforce the observance of the stipulation? It were folly indeed to expect, that Ireland, accustomed during peace to act according to the letter of a specific agreement, and with a friend who placed no confidence in her, should, in time of war, act upon principles of liberality. The way to obtain liberal succours at all events was, at no times to betray marks of diffidence in the honour and generosity of those we have to