ple fecurity. These are expedients better than coercion, and fuch will be the fruits of them.

Colonel Hayes-As the Right Hon. Gentleman on the upper bench has stated those objections to this tax which I would have done, though I cannot flatter myself I fhould have fucceeded fo well, I rife only to give my approbation of the conduct of feveral noble absentees, which has fallen under my own immediate obfervation; not to mention the two noble absentees of the north, whofe expenditures on public works may be faid almost to furpafs belief. I fhould with gentlemen to advert to the conduct of a right honourable baronet of the north of England, who came over to this kingdom-not for the purpose of encreafing his rentroll-not by strict valuations to raise his rent on a miferable tenantry, as the honourable mover defcribes that of the abfentees to be; no, it was exprefsly to lower his rents.

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And here I fhould be guilty of injuftice, if I did not ftate to this House the conduct of a late noble abfentee, from that county I am particularly connected with :-When a foreign enemy hovered round our coafts, in the moment of an expected invafion, he fent 500l. towards arming and accoutering the Rockingham volunteers; this is a circumftance I am convinced will have weight with the honourable mover. His fucceffor, Earl Fitzwilliam, has not had an opportunity of exercifing his liberality in the fame line; but he has not been unmindful of his country. When laft fummer's scarcity reduced the poor to a very wretched state indeed, his agents, by his orders, diftributed provifions every market day; and this charity was not confined to the poor of his own eftate, but those round it shared equally. And thus his example and timely affistance prevented, I may fay, an actual famine.

If the debate was more ferious, I could adduce feveral weighty arguments in oppofition: Among the reft I fhould fay, that foreigners never can be expected to venture their capital in a country where they have no permanent fecurity: But as I have heard nothing yet in favour of the motion, I fhall only now express my with, that we may be as nearly unanimous as poflible in diffenting from fo deftructive a measure.

Sir Richard Mufgrave-The honourable mover of this refolu-. tion, though not deep in years, feems to me deep in fcripture. He appears perfectly to comprehend that text, "Give, that it may be given unto thee again;" for this day he cries out against profufion, the next he adds to the enormous debt under which the nation totters, by loading the Chief Governor, against his will, with 4000l. a year additional duty. But the Hon. Gentleman, perhaps, wishes to lay a foundation for drawing the great abilities he poffeffes into exertion, to create an occafion of future declamations against the prodigality of corrupt minifters and corrupt

majorities. One day he inveighs againft maintaining an army for the defence of this kingdom, againft what he calls military extravagance; and the next is himfelf downright extravagant.But there can be no harm in this kind of profufion; it is done in a civil way. This indeed is a trange kind of economy-a phenomenon of finance! But, it will be faid, the tax is popular; if you do not vote for it your windows will be broke. Î think the measure hurtful, and as I confider myfelf a free agent, will vote against it. I have many reafons for this conduct, which would be too tedious to enumerate here. I fhall, therefore, only trouble the Houfe, with faying, that the adoption of a measure of this kind would be a clog on purchafes, that the value of lands muft fall confiderably, and the wealth of this country muft diminish in the fame proportion. Inftead of throwing obstacles in their way, we ought at this time to allure Englishmen, by every fair and juft method, to lay out their money among us.

Mr. Brooke-The impofition of fuch a tax, is contrary to every principle of the conftitution-contrary to every principle of natural liberty. Can there be any thing more unjuft, than to lay fuch an embargo as this on any man? Any thing more unreafonable, than to prevent a gentleman, who may have cogent reafons for doing fo, to live where it may fuit him? His health may require it his circumftances may abfolutely demand it. It is a pitiful, it is a mean kind of finance to felect any particular fet of men as objects of partial taxation. It is abhorrent, from the honour-from the dignity-from the magnanimity of this free and independent country. When you were a nation of flaves, was not this and fome other partialities exercifed here against certain defcriptions of men, the main arguments used against your liberations? You are groaning for liberty at home, and yet you deprive others of it. If you with we should be juft to you, first set the example, by fhewing you can be just to others.

Mr. Mafon-Though I believe the honourable gentleman who moved this refolution to have been actuated by the pureft principles, yet as it appears to me injurious to the interefts of this nation, I will oppofe it. This tax, if carried into execution, must be materially detrimental to the landed intereft of the kingdom. It will leffen the value of land, and render mortgages infecure; for the purchafer or mortgager will make himself amends for the tax he is to pay, which must be feverely felt by the feller or mortgagee. It is for thefe reafons, and not because it may be introductive of a land tax, or becaufe it may encroach on the liberty of mankind, that I oppofe it. By what methods the honourable gentleman is enabled to raife the value of lands, by taxing them, I know not; but this I know, when the public wants any great fum of money, it is not in this country it is fought, but the monied men in England are the people applied to, who

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alone are able to furnish it. What monied man in England will lay out his property in this country, either in purchases or mortgages, if purchases and mortgages be infecure; which a tax of this kind, if carried into a law, would make them. Another very alarming circumftance will be the confequence of fuch a law. Every man who has money lent on mortgages, will foreclofe them. At the fame time that this will bring a great quantity of land to mar ket, it will deter a great number of people, who otherwife would buy, from laying out their money on them, and leffen fuch a quantity of fpecie in the kingdom as will difable many more. But for a moment let us fuppofe monied men among us, the interference of parliament, with private property, will deter them from purchasing when it is uncertain how foon an act of the legislature may deprive them of a great part of the profits arifing from their acquifitions; for though a gentleman may have determined never to become an abfentee himself, he does not know but his fon may hereafter be one; he will therefore, when he purchases an effate, make himself an allowance for the contingency; of fuch an event. If you pass this law, lands will fall from 19 to 15 years purchase, which will be a lofs of 10,000,000l. to the nation. In Lord Harcourt's adminiftration, the very propofal of this tax materially injured this country. I fear it will have the fame effect at this time, if we do not take particular care it fhall not. It would, in my opinion, be more wife to pledge the faith of parliament, that no fuch measure will be carried into execution.

Mr. St. George moved that 2s. be fubftituted in place of 45. Mr. Pole-Formerly the Irish abfentees fled this country, because it was not free-because no generous fpirit would bear to live among a nation of flaves. As this country is now independent, and you are like to become a great people, many of those gentlemen will return and refide among you; but let them have the merit of acting from inclination, and not from compulfion. Some of the abfentees have the greater part of their property in England. Would it not be the higheft injuftice to tax them for refiding where they have the greater ftake? Is it not injurious to tax the landlord, and not the tenant who derives under him, and perhaps draws three times his income out of the lands? No provifion is here made in favour of officers, who are daily enduring hardships, and risking their lives in the fervice of their country. No provifion in favour of thofe truly noble members of the other Houfe, who have fo gloriously distinguished themfelves through the courfe of the laft war. You make them a grateful return truly for their fervices! A partial tax is a mighty handfome way of fhewing your gratitude! Many gentlemen are obliged from the narrowness of their circumftances, to go abroad, many for recovery of their health. Will you tax these?Will you fhew yourselves fuch enemies to natural liberty as to

compel people to refide among you, whether it is in their power

or not?

Mr. Langribe-This tax will drive away many-will bring back none. Partial taxation I was always inimical to; if there be one, let it be general. This is a step towards a land tax : If there be any fuch in contemplation, why do not gentlemen fpeak out? I will give it my hearty negative, as I conceive it will very much diminish the property of this country. It favours too much of American oppreffion to gain my approbation. Every tax fhould be equally impofed. To tax one part of the commu-nity, without laying any ihare on the remainder, is neither fair, honourable, nor juft.

Mr. Weftby-I will now vote, as I have done formerly, against this tax. I conceive it will very materially injure the landed intereft.

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Sir Fred. Flood-As I have heard nothing like argument in favour of the motion I will give it my decided negative. But before I come to defend a much valued friend of mine, who has been unjustly alluded to, permit me to ftate my reasons for the vote I mean to give; this measure is now unfeasonable, for you have already voted the fupplies; your committee of ways and means has fat, and will you give them more money than they require? The current expences of the year have been already provided for, and will you fall into the abfurdity of impofing extraordinary taxation, without fpecifying any one purpose to which it may be priated? This tax will ruin your credit, and lean hard on your landed property. What man will lend his money on mortgages in this country ? Will any one purchase an eftate? This tax would tend to raise difputes between the fifter kingdom and us. If I had no other reason, this alone would be to me a sufficient reafon for oppofing it. It is not without indignation I frequently hear the laft parliament difrefpectfully mentioned in this Houfe. The laft parliament fhould meet far different treatment from this country; they were its best friends: They refcued our constitution, and restored our commerce-they established good and wholesome laws, and deferve to have their memory immortalized. Instead of employing ourselves in futilities of this kind, we should, like them, attend to the preservation of our conftitution, and improvement of our commerce: we should provide for the hundreds of manufacturers we fee ftarving in our ftreets. Having thus far afligned my reafons for oppofing this refolution, permit me now to vindicate my abfent friend. If he was prefent, he would not need fuch an advocate as I am; he is able and willing to defend his public and private character. My honourable friend sets such afperfions at defiance: they are falfe, as they are illiberal.

Sir John Blaquiere faid, that he was fo far from throwing any afperfions on the honourable baronet's friend, that he meant to

Compliment him. What he faid was, that if he was the greatest enemy to the meafure, he would not wish it to be brought into the House in a more improper time, than in the absence of the honourable baronet's friend, who, on a former occafion, had supported it with his great abilities.

Sir Frederick Flood-My honourable kinfman is not prefent. If he was, gentlemen would not be fo well difpofed to attack him.I admit, though I would ftand forward his advocate, though near in connection, and dear in friendfhip, I am very little acquainted with his political principles. He might, at a former period, when this meafure was propounded, have voted for it. The times then required it. Your privileges were not afferted, your commerce was not liberated. We had every reafon to confider the people of Great Britain as our tyrants. But now that we know them to be friends-that we have one common intereft with them-that we have taken them to our arms, I believe, if my honourable relation was prefent, he would oppose this refolution.—The Right Hon. Gentleman faid, going to a country, where he has acquired new connections, and new intereft, might have prevented him from voting for this refolution. But I beg leave to contradict the affertion. If he has acquired that new intereft, it will be for the good of this country. The Right Honourable Gentleman will, I hope, confefs his mistake.

Right Hon. John O'Neil-This tax may hereafter, when ne ceflity requires it, be eligible; but now I fee no manner of occafion for it. The current expences of the year are provided; therefore it is fuperfluous. If gentlemen can fhew any tax that lies heavier on the lower claffes of the people, let us eafe that useful defcription of men, of their oppreflion, and substitute this in the room of it. Let us fubftitute it for the execrable land tax; I will then moft chearfully fupport it; I will then think it neceffary, and will accordingly vote for it. I with it may not be postponed; and if, hereafter it fhall be difcuffed, I hope it will be with intention to fubftitute it for others.

General Cunningham-As on a former occafion I fupported this tax, and mean to oppofe it now, I think it my duty to affign the reafons of this my conduct. Formerly I fupported it, because I thought it fair that every man fhould contribute to the expences of the ftate, particularly they who did not refide in the country, and yet drew vaft fums of money out of it. This was then a poor, impoverished, and enflaved kingdom. I was grieved to fee, that though the abfentees were men of great influence in England, yet nothing feparate was done for Ireland. This I attributed to their inattention to the interefts of this country; but those men I would then tax, to fhew my refentment, have fucceflively become minifters of England, and have taken an active part in Irish affairs, and to them in a great measure are due the advantages