248 THE MINISTRY, THE ARISTOCRACY, AND THE PEOPLE. 



restrained him from throwing up in disgust a situation, the diffi- 

 culties of which are every day increasing, and which has to him been 

 productive of mortifications, which a man of more acute feelings 

 would have been unable to endure. The announcement of the Budget 

 forms always one of the most important events in the political history 

 of the year, and of late it has been anticipated with more than usual 

 eagerness, from the fond hope indulged by the people, that their 

 rulers had discovered some method of relieving them from burdens, 

 the pressure of which gives a general interest to the political move- 

 ments of the country which they would not otherwise possess. It 

 cannot be denied that the Budget, for the present year, was, so far as 

 it went, founded upon correct principles, and calculated to be of con- 

 siderable benefit to the country ; but the relief from taxation, which 

 was at best but very moderate, was still less felt and appreciated by 

 being applied to different branches of the revenue, and thus conferring 

 no very marked advantage upon any particular class. But, in the 

 estimation of the people, the capital defect in the Budget was, that 

 it did not provide means for the repeal of the assessed taxes, and 

 ministers must have regretted that they had not confined their reduc- 

 tions to this odious impost, when they beheld the storm of popular 

 indignation which was excited by the prospect of its continuance. 

 All the evil deeds of ministers were now recalled to remembrance, 

 and the violent men of all parties secured so favourable an opportu- 

 nity of gaining popularity, and embarrassing the government. The 

 unexpected vote of the House of Commons, reducing the Malt Tax 

 to one half of the former amount, placed ministers in a very awkward 

 predicament, and for a short time it was supposed that they would 

 yield to the wishes of the people, and by a change in the system of 

 taxation, procure means for repealing both the Malt and Assessed 

 Taxes; but afraid of venturing upon the perilous experiment of a 

 Property Tax, ministers adopted a different course of proceeding, and 

 induced the House of Commons not only to sanction the continuance 

 of the Assessed Taxes, but also to rescind its vote for the reduction of 

 the Malt Tax. 



While it must be admitted that the whole conduct of government, 

 in regard to the Malt and Assessed Taxes, reflected little credit upon 

 the capacity and foresight of ministers, or at least of lord Althorp, 

 we must at the same time condemn, in the strongest terms, the rash, 

 violent, and unconstitutional measures, which were openly threat- 

 ened, and warmly applauded, at those meetings which took place in 

 London, after the defeat of Sir John Key's motion. A refusal to pay 

 taxes can ever be lawful, except in the very last extremity; and as 

 soon as we acknowledge the principle, that because Parliament does 

 not immediately repeal a long-standing, although unpopular tax, the 

 people are entitled to decline payment of that tax, we strike at the 

 root of all government, and prepare the way for universal anarchy 

 and confusion. Even after the utmost possible amount of reduction, 

 which can take place in the public expenditure, an immense revenue 

 must still be raised by means of taxation, unless we break faith with 

 the public creditor, and thus bring disgrace upon our national cha- 

 racter. But it is easy to foresee, that if each particular class of tax 



