Dundas, and attempted to ridicule or refute moft of his arguments. The only part of the convention to which he gave a partial appro bation, but which did not come up to his ideas, was the making of many and important conceffions to Spain to fecure other advantages, that we might enjoy them uncontefted. Much panegyric had been bestowed on the excellence of the minifter; and all the good fortune that had followed his measures was attributed to his wifdom and forefight. He had been called a minifter of œconomy, but in what did it confift? was it in increafing the establishments in almost every department of government; in keeping up a naval force of ten fail of the line more than was ufual in the time of peace; and by expending 100,000l. a-year more in the army fervice? This precaution proved that the nation was not fo fecure of peace as fome perfons pretended; and the glorious state of this country, which had been trumpeted forth, was at the expence of a very large fum. Perhaps the fecurity of affairs was judged of from the quantity of fwords, balls, and firearms, that had been lately purchased. That the minifter had been unusually fortunate in his administration, was proved from the revolution that had taken place in Holland, which was itself owing to many fortuitous events, and to the diftracted ftate of France. Fox faid, he did not with the Houfe to be impreffed with fentiments of adulation, fuch as fome members had expreffed; he thought the minister's conduct rather merited cenfure than approbation; and he fhould therefore move, that the House do now adjourn.

Mr

The Chancellor of the Exchequer took a very comprehenfive view of the arguments ufed against him. He firft adverted to what had fallen from the Rt Hon. Gentleman who fpoke laft, alluding to two very refpectable characters in the city (Alderman Watson and Curtis), and obferved, that the fentiments expreffed by thefe gentlemen merited a confiderable degree of attention from the confeqnence of the place for which they were elected, and where it was extremely probable they might learn the opinions of a very large and opulent body of men. It had been faid, that fome preceding gentlemen, who had fpoken in this debate, had been wonderfully lavish in their panegyrick of him. He was much obliged to them for their flattering opinion, which would certainly have been more worthily beftowed on other gentlemen in adminiftration. He had done what he confidered as his duty, and what was most likely to ferve the intereft of the country. It had been obferved, that the nation had incurred a very confiderable and unneceffary expence by continuing its armaments after the first explanation and conceffion made by Spain. The fact was directly the contrary;

and fubfequent events had proved, that, had we difarmed in that ftate of the negotiation, we should never have obtained the favourable terms we had done; they had been obtained in as fhort a time as could have been expected, confidering the distant intercourse, and the nature of the government we had to treat with. It had been afferted, that the terms of the late convention were far lefs complete than those gained at the conclufion of the negotiation refpecting the Falkland Iflands. This was not the fact; for the negotiation was then left open to future contention; whereas, by the one now under confideration, we had a full acknowledgement of our right to the Southern whale-fishery; which he confidered as a matter of no very inferior moment, as the merchants would certainly receive very confiderable inducements to trade to that part of the world, when our rights were fo diftin&tly fecured. He then concluded his fpeech, by confeffing that many fortunate circumstances had occurred, during his administration, to promote his wishes and plans of operation, but he nevertheless thought that, after emerging from the moft fatal war this country ever knew, and which had only been concluded feven years, the nation could not have become in fo flourishing a fituation, if all the blunders and faults which had been attributed to his measures had really taken place. The addrefs was then agreed to.

On Dec. 15. the Commons went into a committee of ways and means to provide for the expences of the late armament, which, by accounts before the House, appear to be as follows:

Navy
Army

Ordnance

Provifions for the East and Weft Indies

6000 feamen above the ufual peace-establishment, for the current year.

Total expence,

£. 3. d. 2,465,521 8 5

224,017 2 5 301,476 3 7

81,099 15 3

£.3,072,114 9 8

312,000 O

L. 3,384,114 98

Mr Pitt faid, to provide for an expence of this amount was of the utmost importance, though it must be heavily felt in addition to our prefent burdens; but when burdens were unavoidable, we fhould always meet them with manliness and fpirit. Thofe who thought with him, that the advantages of the convention were fuch as muft fhortly repay a large proportion of the prefent expences; that the honour of the nation had been rightly and fully vindicated; and that other nations had been properly impreffed with a sense of the weight and confequence of this empire,

-could

could look to thofe new burdens with a diminished fenfe of their preffure. He then faid, he would give a general plan of the means by which he proposed to provide for the expences; and if, in proceeding to this end, there occurred a large fum, of which the public could avail themselves without prejudice to an individual, it would be right to take this advantage; he adverted to thofe accumulated iffues in the Bank of Englandthe unclaimed dividends. Mr Pitt then entered into a long hiftory of the balances which came under the head of dead and extinguished arrears fince the year 1727. In that year, he said, the balance was £.43,000 60,000 292,000

In 1752 the amount was
1774,
1776,

And in 1789, July 5,

314,000 547,000

The cafh balance at the prefent time, he had no doubt, exceeded this account 100,000l. On this ground he stated his first propofition, which was, that 500,000l. fhould be taken from the Bank, to be applied to the difcharge of the late expences: the confolidated fund to pledge its fecurity for this fum, which was to be confidered as a debt from the nation to the creditors, if thofe creditors fhould ever come forward. To obviate any idea which may poffibly arife of an interruption of payment, he propofed that a floating balance fhould be left in the Bank of 50,000l.; and that if ever this fum be broken in upon, it fhould be immediately fupplied from the exchequer. By this mode, there could not occur even the remoteft poffibility of an interruption of payment, and the public would enjoy the use of this fum without interest.

He then proceeded to ftate the ways and means for defraying the remainder. It was propofed to pay off 800,000l. with this fum of 500,000l. in the first year to pay an additional 800,ocol. in the fecond year; to diminish the taxes then in fuch a way, that the remaining 1,285,000l. fhould be paid in equal parts in the two fubfequent years; and that thus in the fhort term of FOUR years the whole debt may be extinguished. He trufted, that, in confidering the nature of the taxes which he had to propofe to this effect, the committee would confider that they were merely temporary, and that this was the only way by which we could fuftain a permanent fy. ftem for the reduction of our debt.

The first tax he fhould propofe was upon Jugar. At prefent this article was taxed at the rate of 12 s. 4 d. per cwt. he intended an additional tax of 2 s. 8 d. per cwt. the produce of which would be 241,000l. The next tax was on fpirits, both Britifb and foreign; and the amount expected would be, from British fpirits 81,000 1. brandy 87,000l. rum 67,000l. Mult, at an addition of 3 d. per bufhel, 126,000l. and then he would propofe an addition to what were called the affeffed taxes,

fuch as windows, bouses, fervants, and borfer, with the exception of the commutation tax. The amount of ten per cent. taken on these taxes, would be 100,000 1. To these he meant to add fomething upon game-licences, and deputations, which, taken at the rate of one third upon licences, and one half on deputations, would amount to 25,000l. The taxes on bills of exchange and receipts were fubject to great abuse. If a mode could be devifed to prevent evafion, and to make them progreffive in proportion to the amount, nothing could be more defirable. With regard to the former, it was neceffary to prevent their re-iffuing the fame bills; and, with respect to the latter, it might be of advan tage to inforce a large duty on fums paid with notoriety, which could not be done in minute and mifcellaneous tranfactions. From thefe duties he expected to raife one, two, or even 300,000l. yet he would not take it at more than 72,000l. which compleated precifely the fum of 800,000l. which it was propofed to raife. Recapitulation: Sugar, British fpirits Foreign brandy, Rum,

Malt,

Affeffed taxes,

Game-licences,

Bills of exchange and receipts,

£. 241,000

81,000

87,000

67,000

126,000

100,000

26,000

72,000

Total, £.800,000

Mr Pitt concluded with moving, "That 1,300,000l. the amount of the fum to be taken írom the Bank, and of the proposed taxes, fhould be charged on the consolidated funds."

Mr Charles Bunbury asked if all thefe taxes were meant to be permanent?

Mr Pitt replied, that none were, except the regulation of bills of exchange and receipts.

Mr H. Thornton thought it not confiftent with juftice or equity, that the dividends that were due to individuals fhould be drawn out and converted to the ufe of the public.

Mr Serjeant did not conceive that any injury could arife from transferring the unclaimed dividends in the Bank of England into the hands of Government, who would be accountable for them to the public at a moment's notice.

Mr Sheridan, after paying fome compli ments to Mr Pitt, noticed the expenditure of the laft four years; and was firmly perfuaded, that the taxes now propofed would not be temporary.

Mr Fox was against the propriety of touching the unclaimed dividends.

Mr Church faid, it would be better to turn our thoughts to the large balance in the hands of the commiffioners of land.

The feveral refolutions were then read by the chairman, and the report ordered to be received.

NEW

Reflections on the Revolution in France, and on the proceedings in certain focieties in London relative to that event. In a letter intended to

bave been fent to a gentleman in Paris. By the Rt Hon. Edmund Burke. 8vo. 5 s. ferued. Dodsley.

MR Burke's public character, his repu

tation as a statefman, bis eloquence as an orator, and his abilities as a writer, confpired with the interesting nature and importance of the subject, to raise a strong defire in the minds of his countrymen, to learn his ideas on the French revolution, and the reasons on which they were founded. His Philippic delivered in the House of Commons, against the "bloody, ferocious, and tyrannical, democracy of France," together with the long interval between the advertisement for the speedy publication of his thoughts, and their actual appearance, gave additional ardour to the general curiofity.

It is, indeed, in every fenfe of the word, a curious book. Its matter (a circumstance not uncommon with Mr Burke's writings) is much more mifcellaneous than the title-page expreffes: for its author is not one of thofe who travel poft along the high turnpike road of their fubject, and are folicitous only to reach the end of their journey. He makes perpetual excurfions, both to the right hand and to the left, to explore every object within his view; and as he is not only an inquifitive, but a communicative traveller, expatiating largely on whatever itrikes his fancy, and culling every flower in his way, he is always a pleasant and amufing, often a new and ingenious, and fometimes a folid and inftructive companion. The reception with which the work has met, has been no lefs various than its nature. It has been extravagantly extolled by one party, and extravagantly abufed by the other: but we, who are of no party, have read it with feelings of a more temperate kind. In its compolition there are undoubtedly many beauties, and many defects. We have been charmed, but not intoxicated, with the former; we have been greatly offended, but not fhocked, with the latter. In its principles, we think there is fome truth, and much falfehood: but the former is neither in fuch abundance, nor of fuch importance, as to throw us into raptures; nor is the latter fo pernicious, nor fo wiltul, as to fill us with horror and indignation. In a word, we would neither allot to it the forem oft VOL. LII.

nich in the receptacle of science, nor of wisdom; nor confign it, without mercy, to the fire of the executioner.

In its external form, it has more the air of a popular harangue, than that of a letter to a friend. It is declamatory, dif

fufe, and defultory. An idea, originally

ftarted for the purpose of illuftration, is often pursued so far, that it misleads more than it illuftrates. Hence it appears, at times, wild, disjointed, and broken. Both in the whole, and in the fubordinate parts, there is a great want of compactnefs. We rarely fee any regular beginning, middle, or end. The characteriftic feature of its diction, of its fentiments, and of its arguments, is amplification. The language poffeffes much more of the periphrastic verbosity of Cicero, than of his neatness, of his correctnefs, or of his elegance: much more of the warmth and vehemence of Demofthenes, than of his force and energy. The epithets are frequently fo multiplied, that they weaken and embarrass, rather than give any additional weight or vigour to the idea. They are fometimes fo contrafted with their fubftantives, in a fort of concordia difcors, with a view, as it were, by the collifion of two oppofite principles, of ftriking out a tertium quid, that they diftract and fatigue the attention, rather than leave any ftrong impreffion on the mind ;—and in his fentences, fuch a number of collateral circumitances are introduced, in aid of the principal affertion, that they clog and incumber, inftead of enforcing, the general effect. In his raillery and fatire, Mr Burke, tho' fometimes coarfe, is commonly neat, delicate, and fuccefsful. In his ornament, he is rich to profufion. His metaphors are drawn from every object in the creation, divine and human, natural and artificial, ancient and modern, recondite and familiar, fublime and grovelling, grofs and refined. He ranges from the angels of heaven to the furies of hell; from the aëronaut, foaring above the clouds in his balloon, to the mole, nuzzling and bu rying himself in his mother earth; from the living grafshopper of the field, and from the cuckow of the air, to the stuffed birds and the dead mummy of the mufcum; from the wild orgies of Thrace, to the favage proceffions of Onondaga; from the organic molecule of the metaphyfician, to the fcales, weights, and ledger, of the fhopkeeper; from the kettle of the magician, and the dark fcience 4 L

of

vine humanity with fervent prayer and enthufiaftic ejaculation? - Thefe Theban and Thracian Orgies, acted in France, and applauded only in the Old Jewry, Iaf. fure you, kindle prophetic enthusiasm in the minds but of very few people in this kingdom; although a faint and apostle, who may have revelations of his own, and who has fo completely vanquished all the mean fuperftitions of the heart, may incline to think it pious and decorous to compare it with the entrance into the world of the Prince of Peace, proclaim ed in an holy temple by a venerable fage, and not long before not worfe announced by the voice of angels to the quiet innocence of shepherds.

At first I was at a lofs to account for this fit of unguarded tranfport. I knew, indeed, that the fufferings of monarchs make a delicious repaft to fome fort of palates. There were reflections which might ferve to keep this appetite within fome bounds of temperance. But when I took one circumftance into my confideration, I was obliged to confefs, that much allowance ought to be made for the Society, and that the temptation was too ftrong for common difcretion; I mean, the circumftance of the lo Paan of the triumph, the animating cry which called " for all the Bishops to be hanged on the lamp pofts," might well have brought forth a burft of enthusiasm on the forefeen confequences of this happy day. I allow to fo much enthusiasm fome lit tle deviation from prudence. I allow this prophet to break forth into hymns of joy and thanksgiving on an event which appears like the precurfor of the Millenium, and the projected fifth mo. narchy, in the deftruction of all churcheftablishments. There was, however, (as in all human affairs there is), in the midft of this joy fomething to exercife the patience of thefe worthy gentlemen, and to try the long-fuffering of their faith. The actual murder of the King and Queen, and their child, was wanting to the other aufpicious circumstances of this beautiful day." The actual murder of the bithops, though called for by fo many holy ejaculations, was alfo wanting. A groupe of regicide and facrilegious laughter, was indeed boldly sket ched, but it was only sketched. It unhappily was left unfinished, in this great hiftory-piece of the maffacre of innocents. What hardy pencil of a great matter, from the fchool of the rights of

men, will finifh it, is to be feen hereafter. The age has not yet the complete benefit of that diffufion of knowledge that has undermined fuperftition and error; and the King of France wants another object or two to confign to oblivion, in confideration of all the good which is to arise from his own fufferings, and the patriotic crimes of an enlightened age.

Although this work of our new light and knowledge, did not go to the length, that in all probability it was intended it fhould be carried; yet I muft think, that fuch treatment of any human creatures must be shocking to any but those who are made for accomplishing Revolutions. But I cannot ftop here. Influenced by the inborn feelings of my nature, and not being illuminated by a fingle ray of this new-fprung modern light, I confess, to you, Sir, that the exalted rank of the persons fuffering, and particularly the fex, the beauty, and the amiable qualities of the defcendant of fo many kings and emperors, with the tender age of royal infants, infenfible only through infancy and innocence of the cruel outrages to which their parents were expofed, inftead of being a fubject of exultation, adds not a little to my sensibility on that most melancholy occafion.

I hear that the auguft perfon, who was the principal object of our preacher's triumph, though he fupported himself, felt much on that fhameful occafion. As a man, it became him to feel for his wife and his children, and the faithful guards of his person, that were maffacred in cold blood about him ; as a prince, it became him to feel for the ftrange and frightful transformation of his civilized fubjects, and to be more grieved for them than folicitous for himself. It derogates little from his fortitude, while it adds infinitely to the honour of his humanity. I am very forry to say it, very forry indeed, that fuch perfonages are in a fituation in which it is not unbecoming in us to praise the virtues of the great.

I hear, and I rejoice to hear, that the great lady, the other object of the triumph, has borne that day, (one is interefted that beings made for fuffering should fuffer well), and that the bears all the fucceeding days, that the bears the imprifonment of her husband, and her own captivity, and the exile of her friends, and the infulting adulation of addreffes, and the whole weight of her accumu 4 1 2

lated