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This tax was not new in principle, but only in the mode of following it up from the year 1783 to this time, on perfonal property; and he conceived that there was nothing new in it, unless in impofing it equally on personal and landed property.

The House divided on the amend ment, when there appeared for it 16; against it 64-Majority 48-The original queftion was of courfe carried, and the Bill paffed, and was ordered to the Lords.

Mr Dent moved the Order of the Day, for the House to refolve itself into a Committee of the whole Houfe, to take into confideration the Petition of the County of Leicester, for a tax upon Dogs which being accordingly done, Mr Hobart in the Chair,

Mr Dent having ftated the various injuries and loffes fuftained by thofe animals, he concluded by moving, "That it is the opinion of this Committee that a tax of 2s. 6d. be laid on all dogs."

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Mr Pitt agreed that a tax was in fome meafure neceffary on perfons keeping dogs; though there might be an objection to keeping a number of dogs, yet a dog would be found in fome measure to be a comfort and amufement in a poor man's family. He differed with the Hon. Gentleman (Mr Dent) in the mode of laying on this tax; he was of opinion, that on every affeffed houfe that kept a dog, there fhould be laid a tax of 38. and on houfes not affeffed 1s. the Is. to go to parish rates for the relief of the poor; and alfo Is. of the 3s. on affeffed houfes to the fame purpofe; but how far the remaining part would be applied to any purpofe, would be a fubject of future confideration when the Bill was brought in. At prefent, he would move an amendment, "That it be the refolution of this Committee, that a fum not exceeding 35. be laid upon Dogs," &c.

The original queftion being put by the Chairman, it was negatived without a divifion, and the amendment carried

nem.con.

The other orders of the day being difpofed of, the House adjourned.

April 8. The proceedings on Colonel Cawthorne's trial were ordered to be printed.

On the motion of General Smith, to enquire into the amount of the money fpent in erecting barracks, a very long debate enfued. The General, Mr Fox, Mr Grey, Mr Taylor, and others, arraigned the erection of barracks as a

prodigal expenditure, as an unconstitu tional meafure, and an infringement on the rights of the people; as creating two claffes of men, and depriving one of them of the benefits (to which every freeman of this country was entitled,) of focial citizenship and community; and independent of the unconftitutional principle of the measure, the measure had been unconftitutionally carried into effect; for the money, they afferted, had been expended without the consent of Parliament.

Mr Windham and Mr Pitt oppofed the motion. They declared that Parlia'ment had decided upon the meafure, and had given its previous confent to it.They vindicated the erection of Barracks on feveral grounds; first, that it would be found a faving to erect permanent barracks, in order to prevent the neceffity of having recourfe to temporary ones, in cafe of war breaking out again; fecondly, that this was abfolutely neceffary along the fea coafts, in order to fecure us against an invafion; thirdly, to eafe publicans of the inconvenience of lodging the military; and fourthly and lastly, to keep the minds of the foldiers pure and undebauched from the feditious and treasonable doctrines, to which they were now expofed by, living in public hou fes, where their principles were attacked in the moft unguarded hours, by the fpecious converfation of the difcontented, and the moft evil and defigning of men.

In prefacing his motion, Gen. Smith made a remark, that in erecting barracks, Minifters perhaps meant to maintain a ftanding army fufficient to enable them, (to borrow one of their own expreffions,) to exercife a vigour beyond the

larv.

To this Mr Windham replied, that the expreffion he had certainly ufed; and when he recollected the circumftance in which he flood when he employed it, he would not fhrink from the fentiment which it conveyed. It was on a memorable occafion that the expreflion fell from him, when it was affirmed, that the duty of allegiance had ceased, and that refiftance to Government was no longer a queftion of duty, but of prudence. (Mr Fox's remark.)This ftruck him to be direct civil refiftance; and feemed to threaten a diffolution of the Government. It was in this fituation that he had said, that Government muft exercife a vigour beyond the laws; and in fpeaking fo, he had faid no more than

what

what was conveyed in the maxim, filent leges inter arma.

On a divilion, the General's motion was loft, there being for it 24,--against it 98-Majorityin favour of the Miniftry 74. April 12. Mr Abbot made a motion refpecting the Expiring Laws. Many accidents had happened, and might happen, in the Penal Statutes in confequence of the Laws being either expiring or about to expire, not being duly noticed. He moved therefore, That a Committee be appointed to infpect and confider the Laws which had already expired or were about to expire, and to report to the House statements of fuch Laws, the caufes of their being enacted, &c, defcribing each particular.

The motion was agreed to unanimoufly, and a Committee named, confifting of Serjeant Adair, Mr Abbot, and the Gentlemen of the Long Robe.

13. Mr Mainwaring made a motion, on the petition of the Cutting Retail Butchers against the Carcafe Butchers, Monopolizers, &c, and moved, "That a Committee be appointed to examine into the faid petition, and report thereon as it fhall feem to them."

Referred to the confideration of a Committee.

Mr Rofe moved for the Houfe to go into a Committee of the whole, to confider the importation of Molaffes into this kingdom; which being accordingly done, he moved two refolutions in the Committee, viz. firft," That it is the opinion of the Committee, that it is expedient to permit the importation of MoJaffes from any country in Europe, not in the poffeffion of his Majefty, duty free." The fecond refolution, "To permit a fimilar inportation from any country not in Europe, subject to a duty of 38. per cwt.

14. The Houfe went into a Committee on the high price of corn. In the

Committee,

Mr C. Dundas made two following motions, viz. That leave be given to bring in a Bill to prevent the felling of corn by weight, and a Bill to prevent frauds in felling it by measure.

15. The Dog Tax Bill was read a first time, and on the motion for the fecond reading,

The Chancellor of the Exechequer gave notice, that he would perfift in claiming fome of the money impofed by this Bill for the public benefit, and that he fhould alfo perfift in drawing a diftinction between perfons liable to pay this tax.-

The plan which he fhould propofe to the Committee was, that which he had before ftated to the Houfe, of charging 35. upon every owner of a dog who pays affeffed taxes, two fhillings of which he meant to claim for public ufe, and to apply the other to parochial purposes, but from thofe perfons who keep a dog, and do not pay affeffed taxes, he should demand only one fhilling, which might be paid as a parish rate. There was another benefit which might be derived from this tax by the State, which was, to subject thofe perions who keep more than one dog, and are able to afford it, to a heavier penalty. He fhould propose in the Committee to carry it up to five fhillings for every dog, four of which he fhould apply to the fervice of the State, and at this rate, though he did not carry his computation fo high as the Hon. Gentleman (Mr Dent,) he calculated the tax would be able to produce a revenue of Ico,oool. per annum.

Mr Dent was forry to differ from his Right Hon. Friend, but he conceived the only benefit to be derived ought to be in regard to the poor-rates, and if the money were applied to any other ufe, he thought the tax would be unproductive and unpopular.

The fecond reading was then ordered for Wednesday next.

April 18. Mr Sheridan moved for the production of copies of M. Sombreuil's letter to Mr Windham, but it wat got rid of by Mr Pitt moving for the Order of the Day.

New Taxes.

The Houfe having refolved itself into a Committee of Ways and Means, Mr Hobart in the Chair,

Mr Pitt faid, that confidering the extent of public burthens, and the care that ought to be taken to make the preffure as little felt as poffible, under the collateral circumftances of having lately received an account of the difpofition of thofe that exercife the Government in France; he was aware of the magnitude and importance of the subject, as it comprehended the ultimate deftiny of this and all other countries of Enrope. He, however, approached the Houfe with that degree of confolation which every friend of his country muft feel, and which muft finally difappoint the ambitious views of our enemies.

The fubject comprehended three several objects, viz. a fubftitute for a provifion for the tax relinquished on printed cottons; other new fervices, which must

be

be provided for; and a means for additional facility to commercial credit, whofe demands had lately increafed. In regard to the duties on printed cottons, calculated at 135,000l. he would propole as a fubftitute the Tax on Dogs, which would produce 100,000l. the remainder he would make up by a new regulation in the duty on tats, which was originally laid at 100,000l. but had declined to 6000l. The mode which he propofed was, that infead of being collected by a loofe ftamp, the lining on each bat fhould be ftamped, fo as to render it impoffible to be evaded; he flated its produce at forty thousand pound ferling.

The next topic confifted of increafed charges now neceffary to be provided for, in addition to thofe ftated in the former Budget; and the mode of providing for thefe connected itself with the third topic, that of affording affiftance to credit, by funding the floating debt. The additional Extraordina

ries of the Army he would' fuppofe might amount to £.535,000 Thofe of the Ordnance to The climate for Barracks For advances out of the Civil Lift, in aid of Secret Service Money Deficiences of grants,

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be imported; great part of which might be expected from our recent acquifitions in the Eaft, and the fum of 300,000l. payable in bounties, would probably arife from a participation in the revenues of the Eaft India Company.

The Bank were in poffeffion of five hundred thousand pounds in Exchequer Bills, which would be more convenient for them to receive in cash than in funds; it would therefore be neceffary to provide for 7 millions, yet the whole intereft need only be raised for one fum, 1,600,cool. and 24 per cent. of additional interest for the remainder. Upan the whole, the annual fum neceffary to be levied by taxes, for the interest of the fum to be raised by loan, would be 575,000l.

It was a fact generally known, that there was an inconvenience at present fuftained from a fcarcity of money, on account of the expences of the war, and from the very confiderable fums fent to the continent. For thefe he would propofe certain measures of relief. He pro200,000 pofed an additional duty on wine. By 167,000 the late duty on Wine of 20l. per ton, it had produced the annual fum of 600,000l. There was in each year an imroo,coo portation on an average of 30,000 tons 177,000 of wine; and the laft year, notwithstanding the duty, had exceeded that average, and the confumption was nearly equal to the importation. His intention was, therefore, to propose an additional duty of 20l. per ton, including the ftock on hand; which would be another advance of 6d. per bottle.

Total 1,279,000 The other provifion for Army Extraordinaries, over and above thofe included in the vote of credit for 2,500,000 1. he effimated would be 1,221,000l. because that fum, added to the preceding 1,279,000!. would amount exactly to two millions and a half. Another charge would be for the intereft of 1,640,000l. paft Navy Debt, which it would be neceffary to tund; another for the increafed Navy Debt of 1,500,0co!, making alsogether four millions of Navy Debt, for which intereft must be provided.Another charge would arife from the neceffity of affifting public credit, by taking 3,500,000l. out of the market.

In the laft Budget, intereft had been taken for nineteen millions, though only eighteen had been taken; and it contain ed an allowance for bounties on corn, to the amount of one million; but the fituation of the country, with refpect to provifions, was happily now fo much changed, and the known plenty of corn already in the kingdom, was fuch, that without the proposed expence, the great eft part of its object must be obtained.He would fuppofe 300,000 quarters might

He then laid before the Committee the terms of the Loan, for which he had contracted at 101l. 19s. 6d.

Mr Pitt now entered into a calculation of the profperous ftate of our commerce in the years 1793, 1794, and 1795, the three years of the war, which had exceeded any former period above two mił lions. What more then could we defire, if we were obliged to make great exertions, than to find that the credit of the country was high, and its refources great, and to have a furplus unapplied for future and unforefeen fervices? He next drew a ftriking picture of the decayed refources of the French nation,* and of their laft refource, the iffuing of territorial mandats, which he maintained would eventually fail them. He concluded by declaring,, that if we only had refolution to perfevere, we fhould eventually procure terms of peace honourable and advantageous.

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Mr Pitt moved a ftring of Refolutions; 1ft, That the fum of 7,500,000l. be raif ed by way of Loan.

Mr Grey contended, that, on a peace eftablishment, permanent additional taxes, to the amount of 2,500,000!. must be raifed. He thought a Committee of Enquiry was neceffary to examine into the general fiate and management of the fi

nances.

Mr Fox animadverted on the impolicy of the war; and contended, that all the evils and diftrefs of this country a rofe from not having acknowledged the French Republic, and made a peace with them, while we could have done it with honour.

The Refolutions were put and agreed

to without a divifion.

April 11. The Lord Mayor prefented a petition from a gentleman who was holder of a note to the amount of 2000l. which had a flamp greater than what

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was ordained by law that fuch a fum required. He had the opinion of Counfel that the note was note a legal one; and although the time for prefenting private petitions was now paft, yet he hoped the Houfe would receive his petition, and bring in a Bill to enable the Commiffioners of Stamps to put fuch a ftamp upon the note as would enable him to bring it into a Court of Juftice.

Mr Sheridan obterved, with all deference to the opinion given by Counfel, that he conceived the note perfectly legal, inafmuch as the Stamp Office could not be defrauded, and therefore he faw no neceffity for a Bill to make it les gal.

Mr Serjeant Adair was of the fame opinion.

Upon the recommendation, therefore, of the Speaker, the petition was received, and ordered to lie on the table till the law decided.

THE

MONTHLY REGISTER

FOR JULY 1796.

Proceedings of the Legislative Affembly of France.

PARIS.

NEW CONSPIRACY.

May 10. 1796.

IN the fitting of the Council of Five Hundred of yesterday,

Rouyer interrupted the debates, by declaring that the commonwealth was expofed to the greateft dangers; that plots of vaft magnitude were forming in the dark; and that it was neceflary to provide for the fafety of the Legislative Body, and the freedom of debate. He then propofed a plan for the establishment of an armed force, fubject to the orders of the Legislative Affembly, deftined, provifionally, to fupply the place of the intended Departmental Guard.

This was oppofed by Talot; but the difcuffion was topped by a meffage from the Directory, of which the following is the fubftance:

"Citizens, a horrid plot was to have been carried into execution to-morrow at the break of day. All the members of the Legislative Body, and of the Government, the Staff of the army of the Ed. Mg. July 1695.

Interior, were to have been affaffinated, and the Commune to be given to maffacre and pillage.

"The Directory, informed of the place at which the mifcreants held their Committee of Revolt, iffued orders for their apprehenfion. Several of them were accordingly taken, and it is with grief we inform you, that among the number was one of your Colleagues, Citizen Drouet, taken in the very act of rebellion. If you are of opinion that the Directory ought to put feals on his papers, we requeft you to make known your intentions."

After fome debate, the following refolutions were adopted by the Council:

I. Every Citizen, who, having been a member of the Convention, actually refides in the department of the Seine, without any public employment, and who had no eftablished refidence previous to his election; every man who formerly held a public place, every officer who has been broken or dismissed, who had no eftablished refidence in the department K

before

before the rft of January 1793; every man accused of emigration, or whofe name has been definitely erased from the lift of emigrants, although he may have an established refidence in the department, he shall be compelled to leave Paris and the department of the Seine, within the term of three days from the publication of the prefent decree, and to keep at a diflance of not less than ten leagues.

II. All individuals born out of the Republic, who are not attached to the diplomatic corps, or who were not lettled in the capital before the 14th of July 1789, are likewife compelled to quit the department of the Seine within the fame. III. Every citizen who, after being condemned or accufed, has been releafed by virtue of the amnesty of the 4th Brumaire, as well as the rebels who profited by the fame amnefty, fhall alfo be compelled to quit the department within the fame terms.

IV. The Executive Directory is authorized to permit fuch of the perfons who are comprized in the two firft articles, as they fhall deem ufeful to the public fervice, to remain in the department of the Seine.

V. Whoever fhall be found, without the permiffion of the Directory, in the department of the Seine after the expiration of the term fixed, fhall be tried according to the forms prefcribed by the law of the 27th Germinal, and tranf ported.

The following are the names of the principal confpirators who have been ap. prehended:-Drouet, the Deputy; Roffignol, Ex-General; Ricords, Chalus, and Laignelot, formerly members of the Convention; Graccus-Babœuf-Antonelle; Germain and Darthes, formerly Clerks to the Board of War under Bouchotte; and the Secretary to Jofeph Lebon.-Amar and Vadier have efcaped.

Buonaparte, Commander in Chief of the
Army in Italy, to the Executive Direc-
tory, dated from the Head-Quarters, at
Piacenza, May 9.

"I announced to you, Citizens Direcfors, in my laft letter, the retreat of the Auftrian Army, which repaffed the Po at Valence. It fortified itfelf along the Loggona, from Terdoppio and Teffin, on purpose to defend the entrance of the Milanefe.

"After different marches, and different military and diplomatic movements, to make him think I wished to pafs Va

1

lence, I went by a forced march to Caf tel Saint-Gioamei with 3000 grenadiers, and 1500 horfe. At 11 o'clock at night, the chief of the battalion of artillery, Andreoffy, and the Adjutant-Gen. Frontine, marched with 100 cavalry, along the banks of the Po, to Piacenza, and stopped five boats laden with rice, officers, 500 fick, and all the medicines of the army..

"At nine o'clock in the morning we arrived on the Po, oppofite Piacenza. On the oppofite fide there were two fquadrons of Huffars, who appeared determined to difpute the paffage. We leaped into the boats, failed acrofs, and after fome difcharges of mufquetry, the enemy's cavalry retired. The chief of Brigade, Liafne, as brave as intelligent, was the firft who put foot on earth.The divifions of the army, who were all at different diftances, quickened their march, at the moment they faw the movement take place, and paffed at the fame time. Beaulieu, informed of our march, was convinced, too late of the inutility of his fortifications at Teffin, and his redoubts at Pavia; that the French Republicans were not fo filly as Francis I. He ordered a body of 6000 men and 2000 horfe to meet us, to oppose our debarkation, and to attack us before we should be formed. He deceiv ed himfelf in his calculations. At noon, apprized that a divifion of the enemy was near us, we marched; the enemy had 20 pieces of cannon, and were entrenched in the village of Fombio. General Dallamague, with the grenadiers, made the attack on the right; the Adjutant-General Lanus on the road; the chief of Brigade Lafne on the left. After a fmart cannonade, and a vigourous refiftance, the enemy began to think of retreating; we purfued them to L'Alcida; they loft a part of their baggage, 300 horie, and 500 killed or prisoners, among whom are many officers.

"During the night, another body of Auftrians of 5000 men, who were at Cafale, departed at four o'clock, to go and affilt thofe at Fombio. Arrived at Cologno, the head-quarters of General Laharpe, which place they reached at 12 o'clock at midnight, they fent forth fome men, who put our centinels to flight. Gen. La Harpe mounted his horie, to know exactly what was the matter: He made a half brigade advance; the enemy were put to the route, and disappeared; but by an irreparable misfortune for the Army, General La Harpe, fruck by a ball,

fell

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