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HISTORY OF EUROPE. 
twenty thousand, and the new ones 
the preceding number. If the 
barracks were not to be filled in 
this manner, why had such an ex- 
pence been incurred to construct 
so many? 
He was answered by Mr. Steele, 
that, notwithstanding the exaggera- 
tions of those who affected such an 
apprehension of barracks, the whole 
of them, when completely finished, 
would not contain more than 
twenty-five thousand men; anum- 
_ berso little above the usual comple- 
ment of the army, that noman could, 
with the least degree of ingenuous- 
ness, insinuate that ministers har- 
boured sinister designs. The money, 
stated to have been laid out on the 
barracks, was alleged, by the oppo- 
sition, to be unfairly accounted for : 
but Mr. Pitt replied, that no flaws 
would be found in the statement of 
the expence on due examination. 
The debate concluded with a divi- 
sion of ninety-eight for ministry, and 
twenty-four against it. 
On the seventh of December, 
Mr. Pitt laid before the house an 
estimate of the expences of the ap- 
proaching year. They amounted 
to twenty-seven millions five hun- 
dred thousand pounds, including a 
loan of eighteen millions. He gave 
a very favourable account of many 
‘branches of the revenue, particular- 
ly of the permanent taxes, which he 
stated to be adequately productive 
to the extent of the sums expected 
fromthem. The interest of the loan 
would amount to eleven hundred 
and twelve thousand pounds, for the 
payment of which, he would pro- 
pose the following taxes; two per 
cent. On all legacies above a certain 
extent, to the first collaterals; three 
percent. on first cousins ; four per 
cent. on second cousins ; and six 
[53 
per cent. on the remoter relations, 
and strangers. Calculating the 
landed and personal property of the 
kingdom, as it stood at the come 
mencement of the present century, 
previously toits union with Scotland, 
its value amounted to thirteen hun- 
dred millionsy of which six hun- 
dred were in land, and seven hun- 
dred personal. From authentic doe 
cuments it appeared, that about 
one-third of the latter was devised 
by will to collateral branches, and 
of the fermer about one-fifth. The 
probable estimate might be formed, 
by taking the fourth as a medium, 
which would give a tax of two hun- 
dred and ninety four thousand 
pounds. From this sum, by deduct 
ing the standing tax upon legacies ; 
two hundred and fifty theusand 
pounds would remain. He next 
proposed ten per cent. on the al 
ready assessed taxes, which would 
produce one hundred and forty thou 
sand pounds: one pound upon every 
horse kept for pleasure, which would 
yield one hundred and sixteen thou- 
sand pounds: and two shillings on 
every horse kept for the purposes of 
labour, which he computed at one 
hundred thousand pounds: an ad- 
ditional tax on tobacco would pro- 
duce one hundred and seventy thou- 
sand: and another on printed linens 
would bring one hundred and thirty- 
five thousand: .a duty upon salt 
thirty thousand : and a reduction of 
the drawback on sugar, one hun- 
dred and eighty thousand. The 
total of these various sums would 
amount to eleven hundred and 
twenty seven thousand pounds, 
which was more than sufficient for 
the proposed interest. 
Mr. Pitt took particular notice, at 
the same time, that in the fourth 
year of a most expensive war, such 
E3] was 
