Aug.1762. Proceedings in the feffion of parliament 1761-2. 5-10 ch to noma in 2001b993011 Brought over 5. Upon account, towards affifting his Majefty to grant a reaf nable fuccour, in money, to the Landgrave of Helle-Caffel, pursuant to treaty 407 1,974,583 5 93 2,024-51835 93 N. B. A confiderable part of the branch next preceding, falls to be added to this one; because great part of the British land-forces are employed in Germany and Portugal. V. For DISCHARGING fums granted by the preceding fellion, REPLACING fums borrowed from the finking fund, &c. 6. To enable his Majesty to discharge the like fum raised in pursuance of an act of la feffion, and charged upon the first aids to be granted in this feffion 7. To replace to the finking fund the like fums paid out of it to make good the deficiences of the duties upon offices and pensions, and upon houfes and windows, July 5, 1761, granted by an act 31° Geo. II. and for paying annuities at the bank, in refpect of five millions borrowed towards the fupply for 1758 .8. 9. of the duties on malt, July 5. 1761, granted by an act 33o Geo. II. of the duties on ftrong beer and ale, July 5. 1761, granted by an act 1o Geo. III. 10. To make good the deficiency of the grants for the fervice of the year 1761 1. To make good the like fum, iffued, pursuant to an addrefs of the Commons, by his Majefty, to Jeremiah Dyfon, Efq; towards defraying the expence of printing the journals of the house of Commons, from the beginning of the 9th parliament of G. Britain, to the end of the last feffion of parliament, and also towards defraying the expence of making and printing indexes to the 2d, 3d, 4th, 5th, 6th, and 7th volumes, of the said journals, which have been already printed 1,000,000 52,393 16 9.2 103,906 O O O 112,613 5 5 A 1,500 O 1,280,953 V. For MATTERS OF POLICE, EXTRAORDINARY SERVICES, &c. 42. To be applied towards the improving, widening, and enlarging the passage over and through London bridge 43. Upon account, for fupporting and maintaining the fettlement of his Ma jefty's colony of Nova Scotia for 1762 44. Upon account, for defraying the charges of the civil establishment of his Majelty's colony of Georgia, from June 24. 1761 to June 24. 1762 45. Towards enabling the governors and guardians of the foundling-hofpital to maintain and educate fuch children as were received into the hospital on or before March 25, 1760, from Dec. 31. 1761, exclufive, to Dec. 31. 1762, inclufivo, to be iffued without fee or deduction 46. Towards enabling the trustees of the British Mufæum to carry on the exe- 47. To be applied towards new paving the streets of Westminster, &c. 15,000 5,684 1 10 a The refolutions for granting thefe fupplies, were agreed to by the house of the dates following, viz. distado Shod WAYS and MEANS for raising the fupplies 1762. Nov. 24. . The land tax, at 4 s in the pound, computed at 119129/The malt-tax, computed at Dec. 153. To be raised by annuities at 4 per cent. with an addition of I 6. By remaining in exchequer, being part of the fum of 100,000 l. granted in 1758 [xx. 450.], upon account, for the militia 7. the fum which was granted in 1760, upon account, to- 8. 9. the fum granted last &effion, upon account, for defraying the charge of the unembodied militia [xxiii. 458. art. 18.]. furplus of feveral duties on malt 10. Out of the finking fund 11. By loans or exchequer-bills, to be charged on the first aids to be 2,037,854 19 11 Ó 750,000 12,000,000 。o L. 18,655,750 272 The furplus of the ways and means above the fupplies, amounting to L. 356,596 3: 8, is ap plicable to pay the deficiency of the land-taz and malt-duty 1761, and a discount allowed to Oct. 20 1762, on advancing payments on the above-mentioned twelve millions in annuities. The fund for thofe twelve millions, charged collaterally on the finking fund, confifted of certain unappropriated furpluffes of duties upon fpirituous liquors, and alfo of an additional duty on spi rituous liquors, and on houfes and windows, where the windows do not exceed nineteen in a house. A new duty was granted on certain law admiffions, to anfwer the additional falaries to the judges, Notwithstanding the aforementioned excess of the total fum provided by the ways-and-means committee, above the total fum granted by the fupply-committee, we may probably have, as ufual, a deficiency to be provided for by the next feffion; befide providing for fuch fervices as may this year be incurred, though not provided for; which amounted laft year to a very large fum, as appears by arts 6. 15. 19. 20. of the fupplies, being in the whole 3,446,232 l. 12 s. гi d. Although this extraordinary expence may be faid to have been incurred without any particular and express confent of parliament, yet as glory and fuccefs had laft year attended the meafures of our ad miniftration, all the refolutions of the committees of fupply and ways and means were agreed to without any very ftrenu ous oppofition. Some of them were, however, objected to, efpecially without doors, particularly the art. 35. of the fupplies, which was moved for and agreed to without any new protocol or account, befide that dated March 3. 1761, in confequence of which no less than 120,000l. had been granted by the preceding feffion [xxiii.460. art. 40.]. This made the people without doors uneafy, because they from thence faw, that by the feparate article upon which thefe grants were founded, this nation would be loaded, not only with the expence of maintaining the troops of our German allies during the war, but with an annual fum of which no previous calcu lation could be made, by way of making good the damages they had fuftained or fhould fuftain by any irruption of the French into their territories; and as this feparate article was not communicated to the houfe till long after the treaty itfelf had been prefented, they had reason to fu fpect, that fuch a feparate article had been annexed to every fubfidy-treaty we have lately concluded. If this were the cafe which, I hope, it is not, could we expect that fuch allies would ever concezir with us in any peace we can propofe to make? Would not every fuch prince naturally confider with himself, I thall be a gainer every year by the war whilft it lafts, be caufe, befide my fubfidy, I fhall have my troops maintained for me by the English; and Aug 1762. Proceedings in the feffion of parliament 1761-2. and I can be no lofer by its continuance, because England ftands obliged to make good to me all the damage I may fuftain, by any irruption of the enemy into my territories? This refolution therefore occafioned a good deal of uneafinefs without doors, though it met with little or no oppofition within. On the other hand, the fecond refolution of the ways-and-means committee of Dec. 15. that for laying a tax of one fhilling on every window in every houfe in which there are eight or nine windows [106.], met with a good deal of oppofition within doors, and occafioned very little uneafinefs without; for after its being read a fecond time, and committed, it was, upon the report, not only oppofed, but a motion made for recommitting it: however, upon the question being put, it pafled in the negative; and confequently the refolution was agreed to; as were likewife the four following relating to this tax, without any recommitment, or motion for an amendment; though it may be thought, that the fifth refolution of the fame day, that for laying 3 d. additional tax on every window in houfes in which there are 15, 16, 17, 18, or 19 windows, deserved to be recommitted, or amended, by making it ex tend to all dwelling-houses that thould contain fifteen windows or lights, and upwards; for fince they were now, by the fecond refolution, to load many of our poor with a new tax to which they were never before liable, it would have been but reasonable to have added 3 d. a win, dow, to this new window-tax, payable by the rich and opulent; whereas, by this refolution as it now ftands, and the act that was pafied in confequence thereot, this new tax is to fall wholly upon the poor and middling part of our people; as the rich and opulent, that is to fay, thofe who inhabit houfes containing twenty windows or upwards, are to be quite free from it. Is this an equitable method of taxation? is it humane? Surely, if it were poffible, the rich ought to be made to pay rather a higher proportion than the poor, becaufe they are better able to fpare it. A landholder, for example, of 20,000 l. a-year, is better able to pay 10 s. in the pound land tax, than one of 100l. a-year is able to pay four. And it is the more furprising this method was now chofen, as we had a precedent of a contrary na ture both in the window tax act of the 20th, and that of the 31st of the late 409 King. By the former no house containing under ten windows was to pay any window-tax; thofe containing ten windows and under fifteen but 6 d. each window; thofe containing fifteen and under twenty, but 9 d.; and every houfe containing twenty and upwards 1 s. for each window: and by the latter act no houfe containing under fifteen windows was to pay any thing to the additional window-tax then impofed, which was 6 d. per window upon fifteen windows or upwards. Gentlemen of fortune may think that 11 or 12 thillings is fuch a trifle as cannot be a burden upon any man: but a poor working mechanic, or manufacturer, who has a wife and several small children to provide for, will both feel and think it a heavy burden; and by this new tax many of them will have this fum to pay yearly, who never before paid above 3 s. yearly for the house they live in. A laudable pride may hitherto have induced them to continue paying all parifh-rates; but even this fmall addition to the taxes they were before obliged to pay, may get the better of their pride, and induce them to obtain an exemption from all parith-rates, and confequently to have their house deemed a cottage: as every houfe may be, by a claufe in the faid act of the 20th of the late King, that has not above nine windows [ix. 78.]; which claufe is eftablifhed by this act, as well as by the faid act of the 31st of the late King, as the taxes impofed by both upon houfes and windows, are to be raised, collected, and paid, in like manner, and with fuch allowances, and according to fuch rules as are prefcribed by the faid act of the 20th of the late King; by which means the public revenue will lofe the 3 s. they formerly paid towards the tax upon houfes, and the parish will lofe what they formerly paid towards parish-rates. It therefore feems to be a question, whether the public revenue will get or lofe by extending the window-tax to houses containing only eight or nine windows; and confequently it is a queftion, whether those who oppofed the faid fecond refolution were not the best friends to the public revenue. But as to the fifth refolution, the not extending it to all houses containing twenty windows or upwards, could not furely proceed from any friendship to the public revenue: it could proceed from nothing but a partiality to the grandees and rich men amongst us, who have large magnificent houfes for indulging their Juxuty, luxury, or supporting their grandeur, which is an expence that of all others ought the leaft encouraged by the public, and confequently ought to be taxed the higheft. At the fame time it may be realonably fuppofed, that it was not in the power of our minifters to form the fcheme of this new tax, fo as to make it extend to all houfes containing twenty windows or upwards. They were obliged to model their scheme fo as to have it approved of by a majority within doors; and this approbation they perhaps found they could not have expected, had they propofed to extend this new tax to all houfes containing twenty windows or up. wards, as well as to all houses containing eight or nine windows. In all countries where their government has any thing of a republican form in its conftitution, it is a misfortune, that when virtue and public fpirit begins to lole its influence among the rich and great families of the country, a partiality towards them will begin to prevail in all the laws they make, and all the methods of taxation they efablifh. In all fuch countries they muft have in their hands the chief power of making laws and impofing taxes; and when among them the falus populi begins to yield to every felfith confideration, they will begin to fhew a partiality towards themfelves in all the laws they make, and, by the methods of taxation they establish, to throw the chief burden and expence of government upon the por and middling fort of people. But they fhould confider, that it is by the poor that every country is made rich and powerful: it is by their numbers and their induflry that any country can become rich; it is by their courage and their numbers that any country can become powerful; therefore every law or regula tion that tends to diminish their numbers, or to deprefs their induftry and courage, muft tend to leffen the riches, and weak en the power of the country. Nay I will go further, and will fay, that upon the refpect and affection which the poor have for the established form of government in their country, the liberties of the people, and confequently the privileges of the rich, must abiolutely depend. It is natural for the people in every country to have a veneration for that form of government under which they have been born and educated; and it requires a long courfe of ill ufage to eradicate that veneration out of their minds; but when the poor, which is always by far the majority, come to be generally convinced, that the rich make ufe of the power with which they are by the conftitution invefted, for no other purpose but to oppress them, in order to fave them. felves, and to fulfill their own felfin views of ambition, avarice, of extravagance, it becomes eafy for a general of the army, or a limited monarch, to overthrow the ancient conftitution, and to e ftablifh, perhaps under its fhadow, his own fole and abfolute power; becaule he is always fure of being fupported by a great majority of the poor and middling fort of people. Rome was near 100 years before it entirely and irrecoverably lot its liberties, after Jugurtha had said of it, Urbem venalem, et mature perituram, si emb torem invenerit! And we know that Marius firft, and Julius Cæfar afterwards, were fupported chieflv, in their attacks upon the liberties of that great republic, by what they called the Plebeian party, as the Patricians had before that time, by their ambitious and selfish conduct, loft the influence they used formerly to have among the people. But what was the confequence? The great and rich families of Rome not only lott the power and the privileges they enjoyed, but most of them were, root and branch, extirpated. Therefore in all free countries, the great and rich families ought to be extremely cautious of fhewing any partiali ty to themselves, with refpect to any law they make, or any tax they impofe, er fpecially in cafes where the generality of the poor may thereby find themfelves greatly diftrefled, As this was not the cafe with respect to the new tax under confideration, and as fome new tax was abfolutely neceffary, in order to raise money for a vigorous profecution of the war, which the people are fo justly fond of, they readily overlooked the little partiality that had been fhewn to the rich by the faid fifth refolution; confequently none of the refolutions relating to this new tax occasioned any great uneafinefs without doors I thall now give an account of the bills that were paffed in pursuance of the refo lutions of the committees of fupply and/ way and means; the firft of which were the land and malt-tax bills; both of which were ordered to be brought in Nov. 24-2) immediately after the two refolutions of the ways-and-means committee of that day, were agreed to. Both bills pailed in: no sidue vemtelug to reifeld ni egnilssonT Aug, 1762, Proceedings in the feffion of parliament 1761-2. 10 common course, and received the royal affent Dec. 4.8 - With regard to the land-tax bill, two inftructions were given to the committee, viz. That they thould have power to receive a clause of credit; and, 2. That they fhould have power to receive a claufe to make good the deficiency of the land-tax of 1760, out of the fupplies granted for.1762. In pursuance of this lait inftruction, a proper claufe was added to - the bill; and in pursuance of the former, feveral claufes were inferted, impowering the treafury, in the ufual form, to raife two millions upon this act, either by loans or exchequer bills, at 4 1. per cent. intereft. In this land tax bill there was a claufe which for feveral years had not been in any former, because we had no occafion for it. The clause I mean is that by which it is provided, That this act fhould not charge the Queen with the land-tax, for or in respect of any fums of money or annuities given or granted to her by his Majefty. This claufe was, in common course, inferted by the gentlemen who were ordered to prepare and bring in the bill; for as fuch a clause had always been inferted when the nation had the happinefs of having a queen-confort, there was no occafion for a particular order or inftruction, it feems, for inferting it, as his Majefty had been married before the bill was or dered to be brought in. As to the malt-tax bill, the two follow ing inftructions were given to the committee, viz. 1. That the committee should have power to receive a claufe of credit; and, 2. That the committee fhould have power to receive a claufe, to direct that the deficiency which fhould be on the 25th of March 1762, of the income of the du ties on malt granted for 1760, to fatisfy principal and intereft charged thereon, be made good out of the fupplies for 1762. In pursuance of the first of these inftruc tions, proper clauses were inferted for enabling the treasury to raise, by loans or exchequer bills, the fum of 750,000l. at an intereft of 4 1. per cent.; and in purfuance of the second, a claufe was added, by which it was enacted, "That if the monies arisen, or to arife, from the duties of the act of 330 Geo. II. by the 25th of March 760, fhall not be fufficient to difcharge the principal, and intereft due, or to grow due, upon the orders of loan, or bills made out in pursuance of the faid act, the deficiency fhall be fupplied out of the manies arifing from loans, or exchequer, bills, on this act, or any aid granted for the year 1762; and the commitioners of the treasury are to apply the fame accordingly." And the deficiency of 1760 being thus provided for, in confequence thereof another claufe was added, by which it was enacted, "That all the monies which fhall be paid into the exchequer after the 25th of March 1762, for arrears on the duties on malt, &c. granted for the year 1760, (after fatisfying the interest and premiums due on the faid orders of loan or exchequer-bills), fhall be applied in a d of the fupplies granted for the year 1762." Though thefe credit and deficiency claufes have long been inferted in our annual land-tax and malt-tax bills; yet as they are always added by inftruction, and as I have not before taken any very particu lar notice of them, I thought it neceflary now to do fo, because our public debts accumulate fo faft upon us, and because they will probably be continued to be inferted in every land tax and malt-tax bill, as long as we continue the wasteful prac-, tice of anticipating every tax or public revenue granted by parliament. If a private man were yearly to anticipate the annual revenue or income of his estate; that is to fay, if he were, at the end of every year, to borrow as much money, even at a moderate intereft, as the income of his eftate for the enfuing year could anfwer to pay; furely it would be thought a moft unfrugal fort of management: what then muft it be thought in a nation to do fo? This may become neceffary at the beginning of a war, but, furely, in time of peace, this necellity may be provided against: and it is high time to provide against any fuch neceflity for. the future; as the interest paid by this nation upon our annual and perennial anticipations, now amounts to fuch an enormous fum. If the intereft paid by this nation within these three or four fcore years paft, were to be computed, I am perfuaded it would amount to a much larger fum than the whole of our national debt now amounts to; and that even without including the interest paid upon thofe fums of intereft-money converted into principal bearing intereft, and now conftituting a part of our national debt. Is it not then high time to think of providing against, not only perennial, but alfo our annual anticipations? for it was the latter that made the former become familiar and ha bitual to the nation. Eefice |