twenty thousand, and the new ones the preceding number. If the barracks were not to be filled in this manner, why had fuch an expence been incurred to conftruct fo many? He was answered by Mr. Steele, that, notwithstanding the exaggerations of those who affected fuch an apprehenfion of barracks, the whole of them, when completely finished, would not contain more than twenty-five thousand men; a number fo little above the ufual complement of the army, that no man could, with the leaft degree of ingenuoufnefs, infinuate that minifters harboured finifter defigns. The money, fated to have been laid out on the barracks, was alleged by the oppoition, to be unfairly accounted for: but Mr. Pitt replied, that no flaws would be found in the statement of the expence on due examination. The debate concluded with a divilion of ninety-eight for miniftry, and twenty-four against it. On the feventh of December, Mr. Pitt laid before the houfe an eimate of the expences of the approaching year. They amounted to twenty-leven millions five hundred thousand pounds, including a loan of eighteen millions. He gave a very favourable account of many branches of the revenue, particularly of the permanent taxes, which he fated to be adequately productive to the extent of the fums expected from them. The intereft of the loan would amount to eleven hundred and twelve thousand pounds, for the payment of which, he would propofe the following taxes; two per cent on all legacies above a certain extent, to the first collaterals; three per cent. on firft coufins; four per cent, on fecond coufins; and fix per cent. on the remoter relations, Mr. Pitt took particular notice, at the fame time, that in the fourth year of a moft expenfive war, fuch [E3] was was the profperity and opulence of this country, that it was able to command the immenfe loan in queftion, at no more than four and a half per cent. He also afligned the reafon for his raifing it without having recourse to his ufual method of competition, which was, that the perfons concerned in procuring the laft loan, had not yet received the latter inftalments due to them upon it. He had, however, fo far confulted the good of the public, that the interefts to them, would not prove more than four pounds five fhillings and three pence in the hundred. This affertion gave birth to a long and tedious difcuffion, uninterefting to those who were unconcerned in the bufinefs itself, or who did not think themselves authorised to call him to a strict account for his proceedings in this matter. In reply to the elaborate juftification of his conduct, made by Mr. Pitt on this critical occafion, the principal speakers in the oppofition exerted themfelves to refute his arguments and calculations, with uncommon acutenefs and fervour. They controverted his various pofitions and inferences, and laboured with the utmost industry to establish their own. The point, at which The point, at which they chiefly aimed, was to prove that he had acted erroneously, and even difingenuously, in putting the bufinefs of the loan into the hands of Mr. Boyd, to whom it had been given the preceding year, and that no fubftantial and valid reason subfifted for fuch a conduct, which they branded with many odious epithets, and represented in many of the circumstances attending it, as unwarFantable and corrupt. In the courfe of the fatiguing and acrimonious debates upon this fubject, fevere animadvertion was paffed by Mr. Fox upon the affair of the Hamburgh bills. They had, it feems, been drawn not really in London, but fictitiously at the former place, by Mr. Boyd, to the amount of two millions five hundred thoufand pounds, on treafury-bills, for the fervice of government. Mr. Fox eftablished on this tranfaction, which he defcribed as highly uncreditable, the preference and partiality, which he reprefented as having manifeftly been exercited by the minifter in favour of that gentleman. After altercations, marked with much bitternefs and animofity, the queftion was decided in favour of the minifter, by a majority that paffed a vote of entire approbation, relating to his conduct on the bufinefs of the loan; and, on the twenty-ninth of the enfuing February, the affair of the Hamburgh bills was alfo approved of, by putting a negative on the refolutions moved against them. The motives alleged in his juftification, by his friends and adherents, were, the very difficult circumftances that urged him to have recourse to the afliftance of these bills, and the confequent propriety of acknowledging fo important a fervice. The public in general was duly fenfible of the minifterial embarallments respecting both these cafes, and was willing to fufpend its severity on the tranfactions themfelves, in confideration of the caufes that produced them, and that left the minifter a choice of difficulties, from which he found no readier a method to extricate himself. While thefe matters were pending, the vote of credit for the fum of two millions and a half, brought in and already twice read, was ftopped in its progrefs by Mr. Grey, who contended, from what had paffed, that the houfe ought to be on its guard against the appropriation of money at the will of the minifter. A vote of credit, he obferved, was to enable the executive power to meet expences unforefeen and unprovided for, but not to difcharge debts already contracted, without the fanction of parliament. Mr. Pitt replied, that the vote of credit having been fpecified in the estimate of ways and means, its application was fubject to the inveftigation of parliament. It conftituted a fund ready at hand for exigencies, without encumbering the expences of the enfuing year. Mr. Fox obferved, that the money voted by a bill of credit was not ifluable till an exigency appeared, whereas the money voted upon eftimate of the expence was immediately provided. Votes of credit were not intended to fupply the deficiency of eftimates, but merely to answer unforeseen occurrences in the abfence of parliament. The bill, after fome additional remarks of the fame nature by Mr. Sheridan, went through a third reading, by a majority of feventy-feven. It underwent a fimilar oppofition in the houfe of lords, where the duke of Grafton and the earl of Lauderdale ufed much the fame arguments against it as in the commons, and took occafion, at the fame time, to exprefs their difapprobation of the Hamburgh bills, but it paffed in the affirmative. Some of the new taxes were alfo oppofed in the lower houfe. That upon tobacco was reprefented as bearing too heavily upon the lower claffes. Through general Tarleton's interference, the foldiers on board were allowed to be fupplied with it, duty free. The horfe-tax was alfo taken off those employed in the yeomanry cavalry. Free-holders, from ten to fifteen pounds a year, and people holding farms of feventy, or freeholds of thirty-five pounds a year, were alfo exempted from it; and the tax on printed cottons was intirely given up. The duty impofed on legacies met with a ftrong oppofition. It was objected to by Mr. Newnham, as of too inquifitorial a tendency into the affairs of families, and particularly of commercial people; it would prejudice illegitimate children, faithful domeftics, and old friends. He was ably feconded by Mr. Fox, who enlarged confiderably on all his arguments. They were replied to by the folicitor-general, who obferved, that the principle of the bill was founded on a law of the fame in port already in force. The tax took nothing from actual poffeffion, and its bringing private property to light was no valid objection, as private credit would thereby be confirmed. The tax was ftrongly fupported by the attorney-general. He particularly noticed the cafe of illegi timate children, who, inftead of being injured by it, were, if acknowledged by the teftator, intitled to the exception allowed by the act to lincal defcent. The bill, after fome farther difcuffion, paffed by a majority of feventy-eight. [E4] In the house of lords it was vehemently oppofed by lord Lauderdale, as tending gradually to diminifh the importance of that houfe, by leffening the opulence of its members, fuch numbers of whom came to their honours and fortunes through collateral fucceffion. He inftanced the duke of Norfolk, who muft, if fuch an act had fubfifted, have been a lofer by fix hundred thousand pounds, taken from the family which he reprefented. The bill, however, was carried. The tax on collateral fucceffion to real estates was more fuccefsfully oppofed in the houfe of commons, where it evidently appeared fo obnoxious, that Mr. Pitt found himfelf under the neceflity of totally relinquishing it. On the eight of December, a meflage was delivered from the king to the houfe of commons, informing them of his difpofition to enter into a negociation for peace with the prefent government of France. Mr. Pitt thereon moved an addrefs, expreffive of their readinefs to concur in fuch a measure. Mr. Sheridan avowed himself of opinion, that the intention of the minifter was to fruftrate the motion for peace of which Mr. Grey had given notice. What other motives could induce the minifter to this change of language refpecting the French, whom he had fo lately reprefented as unable to continue the war, and on the brink of deftruction. The men who governed that country were the fame who had put the king to death, and with whom, our miniftry had declared, no fettled order of things could ever take place. But, whoever were the governors of France, Mr. Sheridan infifted, that no reafon of that fort ought to prevent an accommodation, and he moved an amendment to the addrefs,, to fignify the concern of the house, that any form of government in that country fhould induce the king to be averle to peace; and to request that, festing afide all confiderations of that nature, he would direct his minifiers to treat with the enemy on fafe and honourable terms.. He was feconded by Mr. Grey, who advanced a variety of facts and reafonings upor them to prove the propriety of treating. Until the prefent opportunity, Mr. Pitt replied, none had offered to encourage ideas of peace, which, however, had not been prevented by the mere exiftence of a republic in France, but by a total ablence of any fpecies of regular govern ment. The change now was manifeft: the new conftitution, was contrary to the doctrine of univer fal equality; the French had now a mixed form of government, admitting of diftinétions in fociety; and their legiflature was not conftructed on a pure democracy. This fully authorized miniftry to confider them in quite another light than formerly; but did not furnish any pretence for depriving minifters of their right to act in the name of the executive power, without undue interference, which muft certainly be the cafe, were the amendment to be adopted. Mr. Fox feverely reprehended minifiry for pretending that, till now, the government of France was incapable of maintaining the relations of peace and amity with other nations. They had maintain ed them fucceflively with every power they had treated with; nor was the character of the prefent rulers the fucceffes of the French had rendered them untractable, and it was only fince their late defeats that reafonable men had begun to hope for equitable conditions.. Never before had they, during the whole of this war, condefcended to exprefs the leaft willingness to reconciliation. The king's mellage could not have been delivered at a fitter opportunity: the fupplies for the continuance of the war had been granted, and the nation had proved itfelf able and willing to maintain the conteft. This was exactly the fituation in which we thould appear to the enemy, upon whom it would doubtlefs make that impreffion which was intended. It would convince the French, govern rulers of that country more favourable to the preferving of fuch relations. Minifters ought, in the mean time, to be reminded with what powers they had not fcrupled to enter into treaties of amity, and of what deeds they had, in confequerce, been the abettors. Mr. Fox reviewed the events of the war with great accuracy and precifion, with a view of fhewing the ill management of thofe who had conducted it. He ridiculed the idea, that the French were more delerving of confidence on account of their new conftitution; their principles were still the fame, though they had adopted another mode of reling. But neither thofe principles, nor their antecedent ment, ought to have been made the pretext for waging a war of extermination. It was time to end it on any conditions, not derogatory to the dignity of this country; and miniftry ought no longer to be fufered to protract the war, on the pretence they had fo continually, but fately, alleged, of incapacity in the enemy to maintain a good understanding. The fentiments of Mr. Dundas were, that to offer terms of peace to the enemy would he attended with no difgrace, but that minifters, in fuch cafe, fhould be left to act difcretionally, and not to be compelled to make a peace of which they difapproved. The amendment, for that reafon, was inequitable, as it fettered their operations against all experience and precedent. He denied the object of the war to be the restoration of defpotifm in France, or that this country could have indulged the hope of an advantageous peace till the prefent period. Lefs than a year before, that, however we might be defirous of peace, we were ready for war, and not difpofed to treat on difhonourable terms. The debate closed by rejecting the amendment and carrying the addrefs. A fimilar one to this was, on the next day, tenth of December, propofed and passed in the houfe of lords. On the fifteen of February, Mr. Grey introduced his motion for peace by a fpeech, wherein he obferved, that, contrary to general expectation, the ministry, in lien of a negociation for peace, were making preparations for a continuation of the war. But with what well-grounded hope of fuccefs could they perfift in this unfortunate fyl tem? There was no confidence nor unity of views in the remaining parts of the coalition; and yet this country was to bear the weight of this pretended alliance in favour of the common intereft of Europe. The public was exhorted to rely on the difcretion of minifters: but were they worthy of any truft, after bc ing |