Commodore Bowyer faid he would not have opened his lips Commodore on the prefent occafion, if the addrefs made to the naval offi- Bowyer. cers by the honourable member who spoke laft but one, had not called up the honourable Admiral near him, whose affertions he could not fuffer to pafs unnoticed. The honourable Admiral said, that the difcipline of the navy was deftroyed; but that gentleman would permit him to obferve, that his long retreat from the fervice, might poffibly make him ignorant of the present state of difcipline in the navy: the ruft of more than thirty years might well have deftroyed the brilliancy of the honourable Admiral's profeffional abilities, of which he meant not to speak disparagingly, as he had never heard any mention of them. For more than thirty years, the honourable Admiral had performed no other voyages than from Weftminster to Change-alley, and probably knew little more of the state of our fleets than he could learn by the rife or fall of insurance. The honourable Admiral might not be able to comprehend the nature of the improvements that had been made in the difcipline of the navy fince he had retired from the service. As to the state of that difcipline, the history of the wide-extended war in which we had lately been engaged, would best explain it: the faithful hiftoric page would fill the minds of men, in ages yet to come, with admiration, when they should read there, that Great Britain, after having been engaged in a war with almost all the maritime powers in the world, had, at the conclufion of it, left not a fingle British fhip of the line in, the poffeffion of any of her enemies; that only one line of battle ship (the Ardent of 64) had been taken from her, and that he had been re-taken after a general engagement with the enemy's fleet, the event of which had crowned the arms of this country with a moft glorious victory, (on the famous 12th of April.) As to the fheathing of fhips with copper, on which the honourable Admiral had touched, he would fay this much, that the most able and experienced ship-builders had affured him, they would not suffer a fhip fheathed with copper, to go to fea again after three years fervice, without taking off the fheathing, and thoroughly examining the bottom.

Captain Macbride was of the fame opinion with refpect to Capt. Macthe bottoming of fhips with copper: he knew from experience bride, that a fhip fheathed with copper, and lying long at anchor was apt to grow foul bottomed, as much as thofe which had other fheathing: and he knew alfo that what his worthy brother officer had faid was ftrictly true, that fhips must be examined at least in three years, let the copper fheathing be in

ever

Mr. Brett.

Mr. Alder.

ham.

ever so good a ftate; it was his opinion, therefore, that it was a matter which ought to be referred to the judgement of able men, whether copper fheathing was more or lefs advantageous to the public fervice, than any other fheathing.

The question was here put on the motion for the supply, and carried without a divifion.

Mr. Brett then moved, that 100,000l. be granted for the ordinary repairs, &c. of the fhips of the Royal navy. This motion paffed without any oppofition, and the Houfe was reLumed.

Mr. Alderman Newnham rofe to repeat a motion that had man Newn been, formerly made for leave to bring in a bill to repeal the act impofing a tax on receipts. The Alderman faid, his conftituents had inftructed him to make fuch a motion; in compliance with their inftructions, therefore, he rose to make it; at the fame time he would remind the House, that the last time he moved for leave to bring in a fimilar bill, he had been told, that he was not very apt to comply with the inftructions of his conftituents; an infinuation, that probably was thrown out with a view to injure him, as it certainly had injured him in no very trifling degree at his election. As the Houfe in general might have heard that he confented to act agreeably to the inftructions of his conftituents on every occafion, an agreement which he certainly had entered into, he would take that opportunity of declaring, what his opinion upon the subject of inftructions from conftituents was. He had no difficulty in faying, that upon all local questions, upon all oppreffive, internal taxes, and in every cafe that related to them in particular, the conftituents' inftructions ought, in his mind, to be implicitly obeyed; but where the characters, talents, and views of Minifters, were the matters under confideration, where measures affecting the general interefts of the nation at large were to be difcuffed and decided upon, there he thought the reprefentative ought to be left to himself, to act as his own judgement founded upon that degree of light and information which could only be obtained in Parliament, should direct him. It was very true, that he had confented to relinquish his feat, wherever his own opinion operated against the inftructions of his conftituents, fo far as to render it impoffible, confiftently with his confcience and the genuine fentiments of his heart, to obey thofe inftructions; but he trufted, the good fenfe of his ccnftituents would rescue him from being often put to that severe teft. Wherever he found his conftituents and he differed effentially upon any great point, he should fubmit to them the beft reafons his abilities

I

could

་

could enable him to urge in fupport of his opinion, and if he
found it out of his power either to convince them, or to re-
ceive conviction from them, he muft neceffarily bow to their
decifion; but he was certain they would act more wifely, in
not defiring him to vote in a manner inconfiftent with his ho-
nour. He begged pardon for having thus departed from the
immediate fubject, refpecting which he had rifen to trouble
the Houfe, and to which he would immediately return. The
Alderman then affured the Houfe, that his conftituents did
not lightly or capriciously object to the tax on receipts, but
that they found it to be extremely oppreffive, inconvenient,
and partial; they were very ready to fubmit to another tax
in lieu of it, knowing perfectly well that the money must be
raised by fome tax or other, and hoping that a more equal
tax would be fubftituted in the room of that on receipts.
Among other objections that he ftated, he said, the act for re-
gulating it rendered it more objectionable, because it occafi-
oned offences to be committed, where there was no defign to
offend. A friend in the country, he informed the Houfe, had
written him a letter, ftating, that against his will he had been
diftributing fome counterfeit ftamps; for having fome ftamps
from London he put them among his papers, and thofe papers
having been accidently preffed, the impreffion of the ftamp
came off fo clearly, that he had written receipts on fome of
the counterfeits, before he discovered the mistake. By the
letter of the regulating act, therefore, he was a dead man,
The Alderman faid farther, that if the tax was to be conti-
nued, he certainly was of opinion that its collection ought to -
be affifted, and rendered as productive as poffible; but he
hoped the House would confent to the repeal, as he believed
he might fairly fay, the majority of the trading part of the
whole kingdom thought it a moft unjust tax, and wifhed to
be relieved from the burden and inconvenience of it. He
added, that he had heard that the Chancellor of the Exche-
quer was inclined to repeal the receipt tax; he flattered him-
felf, therefore, that he should have his fupport on the present
occafion. The Alderman concluded with moving, "That
"leave be given to bring in a bill for the repeal of the act,
"impofing a tax on receipts."

Mr. Alderman Sawbridge rose to second the motion. The Mr. AlderAlderman faid he likewife had received the inftructions of his man Saw. conftituents to endeavour to obtain the repeal of the receipt bridge. tax, which they, with great juftice, in his opinion, com

VOL. XV.

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plained

plained of as an unequal and oppreffive impoft. He hoped, therefore, the Houfe would adopt the motion.

Mr. Lor- Mr. Lorraine Smith faid, he had the inftructions of his raine Smith conftituents to fupport the motion. He rose therefore to obey them. Mr. Smith faid, the tax fell twenty-fold on the confumer, who could not by any means contrive to repay and indemnify himself; he therefore thought, upon principles of juftice and fairness, it ought to be repealed.

Capt Ber. keley.

Mr. Chan

Čaptain Berkeley faid, notwithstanding what had been urged, he trufted the reports of the Chancellor of the Exchequer's having an inclination to repeal the tax were false, and that he would by no means confent, to give up one of the best taxes ever imposed on the fubject. If the right honourable gentleman had any fuch intention, he would oppofe it to the utmost, because he highly approved of the tax, and had done fo from the firft. No complaints were made of it in the county he had the honour to reprefent. The city of Gloucefter indeed had formerly oppofed it, but they were now come to the conviction of its propriety, and were perfectly quiet upon the fubject.

Mr. Chancellor Pitt affured the honourable gentleman, cellor Pitt. that whatever reports of his having an inclination to repeal the tax, might have reached his ears, or those of the worthy Alderman who made the motion, he need be under no apprehenfions that he was about to give his confent to the repeal of a tax likely to be extremely productive, and which, in his mind, afforded very little ground of juft complaint. He might have faid, what it was natural for every other perfon to have faid, when he heard that the tax was difliked, and complained of, viz. that it gave him great concern to find it was not approved, and that if a better tax could be propofed, he should be glad to repeal the one and adopt the other; but before he did confent to repeal the receipt tax, it was undoubtedly his duty to be so far assured, as to entertain a reasonable hope, at least, that there was another tax that would be more equal, more eafy, and equally productive. That was, he feared, very far from being the cafe but fo little inclined was he to give way upon the present occafion, that he had no fuch intention. He never had oppofed the tax; though when it was originally propofed, he had entertained confiderable doubts of its turning out fo productive as it was imagined it would prove. Thofe doubts had uniformly been verified, but every new tax was an experiment, and neceffarily and unavoidably liable to imperfections in the firft trial of it. Nothing, therefore, had happened refpecting

the

the receipt tax, but what every new tax was liable to. In confequence of the regulations that the Legislature had made upon the fubject, the tax had been rendered infinitely more efficacious than it had been, and it was now growing more and more productive. About 12,000 pounds had been received upon it in town only, fince the 24th of March laft, when the new bill commenced its operation; its produce, therefore, as far as it had been feen at prefent, amounted to 100,000 a year, and as he could not conceive it had yet had a fair trial, he was inclined to believe that its produce would continue to increase, and become ftill a greater object than it was already. He declared, he was willing also to believe that it was growing lefs unpopular, and that the prejudices raised against it were diminishing daily. To give up a tax fo productive, therefore, fo very important in its produce, and fo equal and eafy in its burden, at a time when other new taxes must neceffarily be impofed, and when we had no refources to wafte, would, he flattered himself, neither be deemed prudent nor advifeable by the House. For that reason, he should think he did no more than his duty in oppofing any motion that had the repeal of the receipt tax for its object.

namara,

Mr. Macnamara said, no man would be more willing to Mr. Maca fupport the right honourable gentleman in every measure that he should propofe, and which fhould appear likely to promote the public good, than he would; but, on the prefent occafion, having received the inftructions of his conftituents, a very worthy and refpectable body of men, to exert his endeavours to obtain the repeal of the tax on receipts, he held himself bound to obey thofe inftructions, and to support the motion. Mr. Macnamara declared, that in his judgement the inftructions of constituents upon the subject of taxes ought to be religiously obeyed. The receipt tax was found to be a tax partially operating upon men in trade and bufinefs; every gentleman, therefore, who represented either a city or a borough, in which men of trade and bufinefs refided, ought to feel as man of trade and business on the prefent occafion, and to do his utmoft to obtain relief for his conftituents. He rofe for that purpose, and fhould certainly vote for the motion.

Mr. Baring faid, he had the curiofity to examine his own Mr. Baring. books, and to see how many recepts he gave in the course of a year, and he found them to amount to upwards of 12,000, the cost of ftamps for which would be 450l. He faid, he could not easily diffect that fum fo as to come at the pre

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