economy was little attended to in this branch of the service. 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 of arms. 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 unanfwerable proof of the incapacity of our minifters. It was totally due to their mifmanagement and prefumption, and occafroned 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 measures.

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 com manders 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 relief.

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

the power of Great Britain at fea however irresistible on that ele ment, could not, in the nature of things, make an adequate impreffion upon an enemy, whofe 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 stop to the encroachments of France. Were it to fucceed in the projects it had evidently formed, its aggrandize◄ ment would be fuch, that all Europe muft fubinit to its dictates. This was far from being a mere furmife. The ftyle of the Con vention, 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 defigns they harboured against their neighbours. The great fcheme 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 neceffarily at enmity with all others. Whatever the original caufes were of the differences fubfifting be-tween the French and the neigh bouring powers, the contest at prefent was clearly, Whether they fhould give laws to others, or con* tain themfelves within their own limits? No exertion, therefore,

ought

ought to be omitted by Great Bri tain, 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 task 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 put 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 Dun' kirk and expulfion from Toulon, were fufficient to filence all pre lences to fuccefs. The relinquit ing 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; where. as the ftrength 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 import ance. Had it been put into an effectual polture 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 full trial of its veracity, as they pro fefled themselves of the fame opinion. But inftead of this, they facrificed Toulon, and its inhabitants, to their projected expeditions in the West Indies. 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 Con vention, and Marseilles 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 peo ple of France in favour of a coun ter-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 Eng lifh had more than once been involved in the deadlieft quarrels. France had ftrove, with all hor might, to impofe an arbitrary government on this country, to fubvert its religion, and to replace a banished family on the throne.

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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, notwithstanding our endeavours to force upon them a fyftem of go vernment which they had reprobated, would on our defifting, not refuse 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 eternize hoftilities for the purpofe of gratifying it, until they fubmitted implicitly to our 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, bands 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, frating, that by an armed nation he meant no more than the iminenfe 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 House an account of the fupplies neceffary 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 indifpenfable; and that every man

fhould bear in mind that he was now ftruggling for the prefervation 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 thefe branches of the fervice. The interior strength of the kingdom confifted of one hundred and forty thousand effective men; and that of the navy of near ninety thousand 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 almost forty thousand: conftituting altogether a force little fhort of two hundred and feventy thousand men, in the best condition and difcipline. He then proceeded to the statement of the fums neceffary 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 thou fand; and the mifcellaneous fervices would call for two hundred and fix thousand. The deficiencies of laft year in grants, amounted to four hundred and feventyfour thousand pounds; in the land and malt-tax, three hundred and fifty thoufand: the fum appropriated to the discharge of the national debt was two hundred thoufand; and the exchequer bills would amount to five millions five hundred

indred thousand. Thus the total of the fupply, wanted for the prefent year, would be nineteen millions nine hundred and thirtynine thousand pounds. The ways and means to raise this fupply, were, the land and malt-tax, two millions five hundred thoufand; the grow ing 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 thousand pounds on bricks and tiles, at the rate of eighteen pence additional for every thoufand; thirty thousand pounds on flate and stone, 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 twenty. eight thousand pounds furplus of taxes in 1791. After producing this statement, Mr. Pitt noticed, that the public revenue was in a fate of profperity beyond expectation. 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 former periods.

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 unjuft 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 itself, which contained as excellent individuals as any class of society. 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 indemnification for the money he had expended in qualifying himself for it. The heads of the law, and among them were thok, the chief juftice elpecially, whofe endeavours to raise

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

The additional tax on paper was cenfured by Mr. Branding, as amounting to much more in fact than the fpecified 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 most inequitable charge on the inferior parts of the Community nor ought it to pafs ynobferved, 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 circumfance which he reprobated in the moft indignant terms. This was the establiment of a manufactory of paper for the purpose of fabrieating affignats. The excife officer who fuperintended, this manufac tory, doubtful whether fuch a proceding was lawful, had applied for directions to his fuperiors; but was authorized to attend the manufactory as any other legal occu pation of the fame kind. Mr. Sheridan did not mention this eircumfiance 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 fuffer fo ignominious a ftain on its cha racter. After fome further obfervations on thofe 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 thofe 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 al 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 Eus rope, to the intent of feizing it for public ufe, and paying for it in alignats valued at par. This de termination of the French govern ment, Mr. Pitt laid before the confideration of the Houfe on the Lit of February. It was remarked by him, that exclufively, of the injuftice of forcing individuals to exe change their property for what they had a right to confider of far inadequate value, the measure went to fupply the Convention with the means of acting against this country. By the laws of the realm, the crown might fufpend the payment of debts to an ene my. The less fevere usages of the prefent times did not exact the ob fervance of the law but if this lenity did not fecure the interest of foreigners in commercial cor refpondence with this country, and fubjected