HISTORY, OF EUROPE. 
While these matters were pending, 
the vote of credit for the sum of 
two millions and a half, brought 
in and already twice read, was 
stopped inits progress by Mr. Grey, 
who contended, from what had 
passed, that the house ought to be 
onits guard against the appropria- 
tion of money at the will of the 
minister. A vote of credit, he ob- 
served, was to enable the execu- 
tive power to meet expences un- 
foreseen, and unprovided for, but 
not to discharge debts already con- 
tracted, without the sanction of par- 
liament. 
Mr. Pitt replied, that the vote 
of credit having been specified in 
the estimate of ways and means, 
its application was subject to the 
Investigation of parhament. It 
constituted a fund ready at hand 
for exigencies, without encumber- 
ing the expences of the ensuing 
ear. 
_- Mr. Fox observed, that the mo- 
ney voted by a bill of credit was not 
issuable till an exigency appeared, 
whereas the money voted upon esti- 
mate of the expence was immedi- 
ately provided. Votes of credit were 
_ not intended to supply the deficiency 
of estimates, but merely to answer 
unforeseen occurrences in the ab- 
sence of parliament. The bill, after 
some additional remarks of the same 
nature by Mr. Sheridan, went through 
a third reading, by a majority of 
seventy-seven. 
It underwent a similar opposition 
in the house of lords, where the 
duke of Grafton and theearl of Lau- 
derdale used much the same argu- 
ments against it asin the commons, 
and took occasion, at the same time, 
to express their disapprobation of 
the Hamburgh bills, but it passed in 
the affirmative. tap 
[55 
Some of the new. taxes were 
also opposed in the lower house. 
That upon tobacco was represented 
as bearing too heavily upon the 
lower classes. ‘Through ‘general 
Tarleton’s interference, the soldiers 
on board were allowed to be sup- 
plied with it, ‘duty free. The 
horse-tax was also taken off those 
employed in the yeomanry cavalry. 
Free-holders, from ten to fifteen 
pounds a year, and: people holding 
farms of seventy, or freeholds of 
thirty-five pounds a year, were also 
exempted from it; and the tax on 
printed cottons was entirely given 
up. 
The duty imposed on legacies met 
with a strong opposition, It was 
objected to by Mr. Newnham, as of 
too inquisitorial a tendency into the 
affairs of families, and particularly 
of commercial- people; it would 
prejudice illegitimate children, 
faithful domestick, and old friends. 
He was ably seconded by Mr. Fox, 
who enlarged considerably on all his 
arguments. 
They were replied to by the so- 
licitor-general, who observed, that 
the principle of the bill was found- 
ed on a law of the same import 
already in force. The tax took 
nothing from actual possession, and 
its bringing private property to 
light was no valid objection, as 
private credit would thereby be con- 
firmed. 
The tax was strongly supported 
by the attorney-general. He par- 
ticularly noticed the case of illegiti- 
mate children,-who, instead of being 
injured by it, were, if acknowledged 
by the testator, intitled to the ex- 
ception allowed by the act to lineal 
descent. The bill, after some far- 
ther distussion, passed by a majo-~ 
tity of seventy-eight. 
E 4] Ta 
