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The Chancellor of the Exchequer faid, that it was his intention to move for leave to bring in a Bill to prevent frauds in the collection of the revenue. Many of those frauds arose from the infufficiency of legal provifions. If any vexatious confequences arifing from the collection could be prevented, he fhould be glad ; but he was sure that there was not a Gentleman in the House who did not feel that it was the duty of Government to fee no frauds permitted. If the Honourable Baronet could propose any measure that would prevent unneceffary vexation, he would very willingly acquiefce in it.

The different Refolutions were agreed to, and the Report ordered to be received next day.

Mr. Ryder ftated, that a great scarcity of oak bark for tanning leather was felt fince the commencement of the war, and that in consequence of feveral experiments made on elm bark, that, with other ingredients, would probably be found an excellent fubftitute; he wished, therefore, to bring the business forward now, in order that the patentee of the invention (fhould Government be disposed to grant a patent) might avail himself of it the prefent feafon. As the law now ftood, the fubject could not have the benefit of fuch discovery, as oak bark was thereby prefcribed as affential to the procefs, and no substitute was allowed in lieu of it: he therefore moved, than an Ac paffed in the Reign of James the Firft, relative to the tanning of leather with oak bark, fhould be read.

The Act was read, and on the Motion of Mr. Ryder, leave was given to bring in a Bill to amend it.

Adjourned.

HOUSE OF LORDS.
Tuesday, March 20.

CORRESPONDENCE WITH VIENNA.

Lord Holland rose to move for the production of a Copy of the Correspondence that had taken place between the British Government and the Court of Vienna, from the year 1794 to the year 1798. He moved for this correfpondence, in order that the difpofition of the Imperial Court, at the time of the first negotiation at Paris, under Lord Malmesbury, might be known, and to ascertain alfo whether the Auftrian Government confi dered the restitution of Belgium to be the fine qua non of Peace. Lord Grenville refifted the motion. The Houfe would easily fee that the difclofure of the communications with the Allies of his Majesty must be a fubject of great delicacy, particularly as these communications must have a relation to affairs of importance, which might not be immediately connected with the fubject alluded to by the Noble Lord. He felt himself, therefore, bound to oppose the motion. HOUSE

The motion was negatived. Adjourned.

HOUSE OF COMMONS.
Tuesday, March 20.

The Bill for abridging the number, of Hollidays, and regulating the hours of attendance in the public offices, was read a third time.

Sir John Sinclair repeated his former objections, which were answered by the Chancellor of the Exchequer; after which the Bill paffed.

The Houfe refolved itself into a Committee upon the Bill for abolishing ufelefs offices in the Customs.

Mr. Harrifon wished that an annual account should be required by the Bill, of the names of the officers to be put upon the fuperannuated lift, and of the number of years they had ferved, as the publicity of fuch a meafure would prevent frauds, and be highly fatisfactory to the public.

The Chancellor of the Exchequer approved of the idea, and, as a proof of it, obferved, that he had a claufe in his hand nearly to that effect.

Adjourned.

HOUSE OF LORDS.
Wednesday, March 21.

The Lord Chancellor moved that the Houfe fhould be cleared of ftrangers.

During the period of the House remaining cleared, we cannot pretend to give any very detailed or accurate report of their Lordship's proceedings; but we understand, that fome Peer complained of a paragraph in the Morning Chronicle of Monday laft, which the Noble Lord ftated to be a fcandalous libel upon their Lordships, and a breach of the privileges of the House.

Two perfons were called in and examined refpecting the paragraph, and the paper in which it was inferted, and after their examination, the paragraph was, it is faid, voted to be a libel, and a breach of privilege; and a warrant was directed to be iffucd for the apprehenfion of the Proprietor and Editor, Mr. Perry-Adjourned.

HOUSE OF COMMONS.
Wednesday, March 21.

SOUTHERN WHALE FISHERY.

The Houfe refolved itfelf into a Committee of Ways and Means.

The Chancellor of the Exchequer then moved, as a Refolution,, "That it is expedient to alter and amend an Act of the 35th of the King, for encouraging the Southern Whale Fishery."

This Refolution was agreed to, and the Houfe being refumed, Mr. Hobart, the Chairman of the Committee, brought up the Report of the Refolution agreed to, upon which a Bill was ordered to be brought in.

ADDITIONAL TAXES.

The Chancellor of the Exchequer moved the Order of the Day for the further confideration of the Report of the Committee on the fubject of the Affeffed Taxes. Upon the queftion being put that the Refolutions fhould be read a fecond time

Mr. Huffey rofe. He fubmitted to the Houfe whether, confiftently with what had paffed in the Committee, the Refolutions ought at prefent to be read a fecond time. When the Chancellor of the Exchequer propofed the refolutions, he had not moved to read them over, but merely to have them reported. To this no one had objected, becaufe from their being fo voluminous it would have been attended with inconvenience and delay. It was far from his with that any unneceffary delay fhould take place, but after all the attention he had given to the Table which had been printed, he really did not understand it. The regular way for him to obtain information upon the fubject was, by the votes which had been pafled; but he found they were not printed.-Upon this' ground, if the Chancellor of the Exchequer had no particular reafon to prefs the business then, he wished it could be put off till the votes were printed and delivered, as he thought that the Houfe ought to be in poffeffion of further information on the fubject, before they were called upon to aflent to, or diffent from, the refolution.

The Chancellor of the Exchequer faid, that if the votes were not printed, he had not the flightest objection to the delay which the Honourable Gentleman defired. With refpect to the Table which had been mentioned, it contained the effence of the Refolutions which had been agreed to, and the reason why he wished to lay the Table before the Houfe was, that Gentlemen would have a more fuccinct explanation of the fubject than they could have from the votes, from the number of repetitions that muft, in point of form, be introduced into them. He however had no objection to poftponing the bufinefs; at the fame time, if there was any Honourable Gentleman who had any doubts or difficulties refpecting this Table, he should be very happy now to give every explanation upon the fubject.

Mr. Burdon faid, that in confequence of what had fallen from the Right Honourable Gentleman, he would ftate the point of view in which this fcale appeared to him, and if he was inaccurate in any part, he hoped the Right Honourable No 18. Gentleman

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Gentleman would fet him right. That part of the Table which appeared to him to be particularly objectionable, was the part which related to four defcriptions of houfes, of from feven to ten windows. There were in thefe four defcriptions 150,694 windows. By the Table it appeared, that the owners of thefe houfes were fo far from paying any thing in lieu of the clock and watch duty, that their Taxes were actually to be reduced, to an extent that would amount to 33,420l. In the prefent fituation of the country, it did not appear to him that there were any perfons who could reafonably expect a diminution of their taxes; and therefore, confidering this fubject in this point of view, he could not agree to the propofed reduction. But this was not all, while the rates were diminifhed in fome instances, they were increased in a degree much higher than the clock and watch duty could amount to: and this increase would fall moft heavily upon a body of men who were entitled to all the attention and favour of the Legiflature, he meant the country Gentlemen, those who in general filled the office of Magiftrates. He did not mean to propofe a diminution of the taxes that attached upon this clafs of Gentlemen, but he thought that if the tax on the other class of houfes was increafed a little, it would prevent its falling fo very heavily upon that very refpectable body of men he had juft mentioned. He always fpoke with great diffidence, but he felt infinitely more in fpeaking upon a subject of finance. He was forry the Right Honourable Gentleman had not adhered to his original plan of increafing the duties regularly 1-7th throughout all the claffes. If this plan was adopted, it would come to the fame point when they arrived at 24 windows; that it would, according to the prefent plan, viz. rol. If the Chancellor of the Exchequer would adopt this plan, it would not only be more juft than the one now propofed, but would meet, he was fure, with the general approbation of the country.

The Chancellor of the Exchequer faid, that he did not wish, upon a former occafion, to enter into a detail upon this subject, because he thought it would be more fully and accurately explained by having it printed, and laid before the Houfe. But in the few words which he did fay, he ftated the principle of the measure, which contained two objects: The first was an increase upon the affeffed taxes, to make up the difference of the clock and watch duties; and the other to make certain regulations, for the purpofe of fimplifying and rendering the duties more fair and equal. With refpect to the lowest defcription of houfes, to which the Honourable Gentleman had alluded, he certainly wished that the operation of these regulations should

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be in their favour. The Houfe would perceive that the increase upon the loweft clafs of houfes was only eleven-pence. Upon an examination it appeared that, in many places, the average of the duties upon houfes of this defcription for clocks and watches amounted to 2s. 4d. and there was no clafs in which the average was lefs than at 15. 4d. In the next class there was a decreafe in the duty; but that was done for the purpofe of fimplifying the whole of the duty. It was not fair, in a progreffive plan of proceeding, to have any abrupt variations: but, befides, it was highly impolitic in another point of view, from the great temptation it afforded to perfons to diminish the number of their windows. When this fubject was confidered, it occurred to thofe whom he then confulted, that this rife in the lower clafs would be very great, and would produce this very mischief. Upon this ground it was, that when it was determined to propofe a rife of 1-7th in the general amount, it occurred to him, that it would be better to do it in the manner now propofed, than to make an indifcriminate rife of 1-7th. If the Gentlemen would look to the table, they would find the duty increafing, but in a lefs rapid degree, as the number of windows increased: and the reafon of this was obvious, becaufe there was a greater difference between a houfe of feven windows and one of eight, than there was between a house of two hundred, and one of two hundred and one. He really did not apprehend an objection of this kind, but thought that if any was made it would be of an oppofite nature, viz. that it did not attach fufficiently upon houfes containing a large number of windows. But Gentlemen would perceive, that the principle upon which this table proceeded was, if he might be allowed the expreffion, to increase the duties in a decreafing proportion to the number of windows, inafmuch as the addition of one to a small number was greater in proportion than the addition of one to a large number. It must be obvious to the Houfe, that upon a fubject like this, it was impoffible to arrive at any thing like mathematical accuracy. The object was, to avoid fractional differences, and he hoped it would be found that that object was obtained in the beft poffible manner. The Honourable Gentleman had propofed to lower the rate upon certain of the higher claffes, and to make up the deficiency by increafing the rates upon the lower claffes; but the House muft perceive that this would create an abrupt rife in thefe claffes, and cause that mifchief which they wished to avoid, viz. a temptation to decrease the number of windows.

Mr. Huffey denied that the Right Honourable Gentleman had adhered to this principle of increafing the tax by a de

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