of arms.

economy was little attended to in this branch of the fervice. But for what were we expending money in new levies? To encounter ideas and opinions, which were not of a nature to be fubdued by force Nor were minifters entitled to our confidence for their application of the fupplies granted to them. The injudicious conduct of miniftry had been the radical caufe of all the difafters that had befallen the British arms; while the advantages that had been obtained, were not the refult of their wifdom. The tranfient fucceffes of the allies at the opening of the laft campaign, were produced by numbers: as foon as they divided their forces, they loft ground. The failure at Dunkirk was an unantwerable proof of the incapacity of our minifters. It was totally due to their mifmanagement and prefumption, and cccafioned a long feries of misfortunes. Toulon was put into our hands by the royalifts, and retaken by the republicans through want of timely fuccours to keep it. Equal imprudence had appeared in a variety of other meatures.

Mr. Jenkins juftified the attempts upon Dunkirk, in a variety of confiderations. It was attacked at the only time when fuch a thing was practicable. Had the bufinets been delayed, it must have been given over till next year. The commanders of the allied army made no objection to the enterprize, and an adequate force was provided for it. But unforefeen accidents interpofed; and, in the mean time, an immenfe army came to its re lief.

In fupport of the augmentation of the army, Mr. Pitt argued that

the power of Great Britain at fea, however irrefiftible on that element, could not, in the nature of things, make an adequate impreffion upon an enemy, whose whole ftrength was concentrated on land; and who, for that reafon, could there only be affailed with efficacy. It was to prevent the invafion of the territories of their neighbours, that the war against the French had been undertaken :- it was therefore at land they were to be encountered. Great Britain was no lefs deeply concerned than its allies, in putting a top to the encroachments of France. Were it to fucceed in the projects it had evidently formed, its aggrandizement would be fuch, that all Europe mat fubmit to its dictates. This was far from being a mere furmife. The flyle of the Convention, their continual boasts and threats, the affected fuperiority with which they treated other ftates, the plans they openly avowed of compelling all the powers of Europe to bow before them,-thefe were unequivocal indications of the arrogant designs they harboured against their neighbours. The great feheme they had not only formed but executed, of converting the people of France into a nation of foldiers, manifefted their real views, which were thofe of conqueft and fubjugation. A nation acting upon fuch principles, was neceflarily at enmity with all others. Whatever the original caufes were of the differences fubfifting, between the French and the neighbouring powers, the conteft at prefent was clearly, Whether they fhould give laws to others, or contain themfelves within their own limits? No exertion, therefore,

ought

bught to be omitted by Great Britain, in conjunction with its allies, to reduce fo dangerous a people within bounds, and to humble them fo completely, as to deprive them both of the inclination and power to disturb the peace of Eu rope. It had been infinuated that the whole ftrength of the confederacy was unequal to fuch a talk; but that was the language of defpondency. France might make a long and defperate refiftance; but the refources of the coalition would, if employed with vigour and unanimity, enable it to hold out longer than France, and oblige that haughty people to liften to reasonable terms.

Mr. Fox, in reply to the arguments adduced by miniftry, afferted that the preceding campaign did by no means deferve the epithet of fuccefsful. Our failure at Dunkirk and expulfion from Toulon, were fufficient to filence all pretences to fuccefs. The relinquifhing of Toulon was inexcufable. After pledging the honour of the nation to exert every endeavour to retain it, miniftry ought to have provided a fufficient force to repel the attacks of the befiegers; whereas the strength employed in its defence was fo inconfiderable, that no doubt fubfifted of its inability to oppofe the force which the French government was preparing against it. The retention of Tou lon was a duty of the first importance. Had it been put into an effectual posture of defence, the condition of France was fuch at that time, as to afford well founded hopes of a powerful infurrection of the royal party in the fouthern parts of that kingdom. Such was the language of the enemies to the VOL. XXXVI.

Convention at that time; and it behoved miniftry to make a fulk trial of its veracity, as they profeffed themselves of the fame opinion. But instead of this, they facrificed Toulon, and its inhabit ants, to their projected expeditions in the Weft Irlies. He did not, however, place much confidence in that language: he had experienced the fallacy of fimilar affertions by the adherents to government in the colonies, during the American war. While we poffeffed Toulon, Lyons was in arms against the Convention, and Marfeilles in a state bordering upon infurrection; yet none of their neighbours fhewed the leaft difpofition to join them. This proved how little we could depend on affiftance from the people of France in favour of a counter-revolution. The delays of minifters in fitting out the expedition intended for the coaft of France, under Lord Moira, to fuccour the royalifts; and the feeble efforts made in their behalf at Toulon, had convinced them that we were not able to bring them effectual relief; and that they ought not, therefore, to truft in our promifes. In the mean time, all thefe attempts tended to widen the breach between Great Britain and France, and to kindle a fpirit of inveteracy productive of great evils to both countries. Peace, however, was not fo difficult an object to attain as fome people imagined, or affected to believe. The French and Englifh had more than once been involved in the deadlieft quarrels. France had ftrove, with all her might, to impofe an arbitrary government on this country, to fubvert its religion, and to replace a banished family on the throne. P

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These were certainly most heinous attempts; yet they never induced us, in the height of our refentment, to vow eternal war with the French. By a parity of reafoning, the French, rotwithstanding our endeavours to force upon them a fyftem of government which they had reprobated, would on our defifting, not refufe to treat for a peace, which they could not want lefs than we did; and we ourselves could not be fuppofed fo inveterately fixed in our hatred of that people, as to éternize hoftilities for the purpofe of gratifying it, until they fubmitted implicitly to cur own terms. But this we had no reason to expect, while they continued an armed nation. The fupreme power in that country, was now lodged in thofe hands which alone could effect the changes we required; and they were determined to perfevere in refifting us and our allies to the very laft.

After a few words from Mr. Pitt, ftating, that by an armed nation he meant no more than the immenfe mafs of people compelled by the Convention to take up arms, the feveral refolutions of the committee were agreed to.

On the 5th of February, the minifter laid before the Houfe an account of the fupplies neceflary for the profecution of the war, together with the ways and means to raise them, the particulars cf the intended loan, and of other methods of procuring money, with the taxes that would be requifite to pay the intereft accruing on the fums additionally borrowed. He obferved, that the exertions required, though great, were indifpentable; and that every man

fhould bear in mind that he wasnow ftruggling for the preservation of all that was dear to him. The public had likewife the fatisfaction of knowing, that both the naval and military department were on the most respectable footing ever known in this country : the exertions of government had been fuch, that the numbers voted by parliament were already nearly completed in both these branches of the fervice. The interior ftrength of the kingdom confifted of one hundred and forty thousand effective men; and that of the navy of near ninety thoufand: the artillery had been placed on a footing of great improvement, and amounted to near fix thousand men. The foreign troops in our pay were almoft forty thoufand: conftituting altogether a force little fhort of two hundred and feventy thousand men, in the beft condition and difcipline. He then proceeded to the statement of the fums neceflary for the maintenance. of this force. The navy would require five millions five hundred and twenty-five thousand pounds; the army, fix millions three hundred and thirty-nine thousand; that of the ordnance, one million three hundred and forty-five thoufand; and the mifcellaneous fer vices would call for two hundred and fix thousand. The deficiencies of lak year in grants, amounted to four hundred and feventy four thousand pounds; in the land and malt-tax, three hundred and fifty thoufand: the fum appropri ated to the difcharge of the na tional debt was two hundred thoufand; and the exchequer bills would amount to five millions five hundred

handred thousand. Thus the total of the fupply, wanted for the prefent year, would be nineteen millions nine hundred and thirty nine thoufand pounds. The ways and means to raise this fupply, were, the land and malt-tax, two millions five hundred thousand; the growing produce of taxes after anfwering the charges of the confolidated fund, two millions one hundred and ninety feven thoufand; the Eaft India company, five hundred thoufand; and the loan eleven millions. The taxes propofed by the minifter to pay the intereft of the new loan, were two hundred and forty-three thousand pounds on British fpirits, and that upon brandy and rum, at the rate of one penny a gallon for fpirits; nine pence for rum, and ten pence for brandy. Seventy thoufand pounds on bricks and tiles, at the rate of eighteen pence additional for every thoufand; thirty thousand pounds on flate and ftone, carried coaftways, at the rate of ten fhillings a ton for flate, and two fhillings and fixpence for ftone; fifty-two thoufand pounds additional on crown and plate-glafs; fixty-three thou fand pounds additional on paper; twenty-five thousand pounds additional upon attorneys; together with four hundred and twentyeight thousand pounds furplus of taxes in 1791. After producing this statement, Mr. Pitt noticed, that the public revenue was in a ftate of profperity beyond expec tation. The produce of taxes in 1793, exceeded by one hundred and thirty-feven thoufand pounds the average of the four preceding years; and the total amount of the revenue had been more, by five hundred thousand pounds, than at

the most flourishing of formerperiods.

This general plan of taxation was approved by Mr. Fox, though he confidered feveral parts of it as oppreffive.

On the 7th of February, among a variety of taxes that paffed the Houfe, the rule by which the Roman Catholics were charged a double rate to the land-tax, was cancelled, to the great fatisfaction of the liberal minded of all perfuafions.

The new taxes chiefly objected to on this occafion, were those upon attorneys and paper; the first of which had already been adverted to by Mr. Fox. Mr. Adam confidered this tax as expofing the profeffion to unjust reflections. No perfons were profeffionally employed in more confidential tranfactions than attorneys: they were neceffarily entrusted with the fecrets of individuals, and of whole families: the character of the profeffion ought, therefore, to com mand refpect. Doubtlefs, there were perfons exercifing it little to their credit; but this was no reproach to the profeffion itfelf, which contained as excellent individuals as any clafs of fociety. This additional tax was a heavy incumbrance; as after paying it, together with the foregoing duty for a li cence, ftill a man was liable to be. ftruck off the lift of attorneys, were a court of law to judge him unfit for the profeffion; in which cafe he not only loft his fituation in life, but received no indemnifica tion for the money he had expend ed in qualifying himself for it. The heads of the law, and among them were thofe, the chief juftice ef pecially, whofe endeavours to raise

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the credit of the profeffion were well known, would become more averfe than ever to degrade attornies, from the confideration of the ruinous lofs with which fuch a degradation must be of course attended.

The additional tax on paper was cenfured by Mr. Branding, as amounting to much more in fact than the specified amount. He was warmly feconded by Sir M. W. Ridley, and by Mr. Burdon. This gentleman contended, that the duty impofed on paper of the best fort, was no more than four teen per cent. while on common' writing, and on whited brown paper, it rofe to fifty per cent. This was a grievous and moft inequitable charge on the inferior parts of the Community: nor ought it to pafs unobferved, that it deprived them of the opportunities of information which they had hitherto enjoyed, from the high price at which papers of intelligence muft henceforth be fold. This was a confideration that in a free country ought on no account to be overlooked. This reafoning was feconded by Mr. Sheridan, who took occafion to lay before the Houfe a circumftance which he reprobated in the moft indignant terms. This was the establishment of a manufactory of paper for the purpose of fabrieating affignats. The excife officer who fuperintended this manufactory, doubtful whether fuch a proceeding was lawful, had applied for directions to his fuperiors; but was authorized to attend the manufactory as any other legal occupation of the fame kind. Mr. Sheridan did not mention this circumflance as a mere report; he was ready, he faid, to particularize the

whole tranfaction; adding, at the fame time, that it was unworthy of government to countenance, and difgraceful to the nation to suffer fo ignominious a ftain on its character. After fome further obfervations on thole matters, on the fide of oppofition and of ministry, the motion by Mr. Brandling for recommitting the two bills, on attorneys and on paper, was nega tived.

The rancour entertained by the government of France against those Frenchmen who were not of their party, or who, diffident of the ftability of their fyftem, had conveyed their property into foreign funds, was ftrongly manifefted by the proceedings of the Convention at this juncture. By their order, the committee of finance was directed to employ all poffible means to difcover the property of Frenchmen in the various public funds of Europe, to the intent of feizing it for public ufe, and paying for it in' affignats valued at par. This determination of the French government, Mr. Pitt laid before the confideration of the House on the

ft of February. It was remarked by him, that exclufively of the injuftice of forcing individuals to exchange their property for what they had a right to confider of far inadequate value, the meafure went to fupply the Convention with the means of acting against this country. By the laws of the realm, the crown might fuipend the payment of debts to an ene my. The lefs fevere ufages of the prefent times did not exact the ob fervance of the law: but if this lenity did not fecure the intereft cf foreigners in commercial correfpondence with this country, and fubjected