MiS TOR Y 
said; that he never considered the 
old income tax as any thing but a 
war tax: there was this diflerence, 
however, betw¢en that tax and the 
preseni, nameiy, that the propor- 
tion now demanded was not so large, 
and that in incomes from land or 
interest of money, no particular 
disclosure was required: As there 
had been already such considerable 
gums raised upon consumption, it 
was but fair that property itself 
should be taxed, or otherwise it 
wouid be impossible to carry into 
execution the resolution of the 
house, for raising within the year, 
a considerable part of the expences 
of the year: he wished at present 
to have the bill re-printed, and re- 
comimnitted for future consideration, 
Mer. W. Smith objected to the 
tax, principally on the ground, that 
_it was in reality an income tax, and 
not a tax.upon property ; consi- 
dering itin that light, he thought 
it unjust, that a precarious income, 
derived from great mental or bodily 
Jabour, should pay an equal tax 
with an income which was perma- 
nent, and obtained without exer- 
tion. 
Lord Hawksbury replied to Mr, 
Smith, by stating, that the income 
tax was not more unequal than 
every other speciés of tax. As to 
the principle that had been sug- 
gested, of making a distinction be- 
tween incomes of a precarious and of 
more permanent nature; this was a 
‘distinction which the legislature had 
ever recognized inany case. The 
Jana tax, poors rates, &c, had been 
“always raised irom the produce of 
“the jand, without considering the 
tenure. 
_ Mr. Erskine, was ready to sup- 
port ihe present tax, not that he 
Vol. XLY. 
OF EUROPE. 
193 
approved of it in principle, but be- 
cause he was convinced of the ne- 
cessity of making great exertions, 
at so perilous a moment as the preé 
sent. He felt it necessary, thaf 
great sacrifices should be made; ang 
although he felt that hisown profes- 
sional income was not worth above 
two years purchase, he would glad- 
ly give up any part of it that could 
be asked, for the general service of 
the country. 
After some farther conversation, 
the bill was ordered to be recome 
mitted. 
On the next day; the secretary 
at war (Mr. Yorke) haying moved 
that the house of commons should 
go into a committee; on the Irish 
army of reserve act, 
General Gascoygne, though he 
approved of the measure, depreci- 
ated a system of operations, purely 
defensive. le thought that an of- 
fensive war should be carried on 
upon a gram scale, Our garrisons 
at Malta and Gibraltar were, in his 
opinion, much stronger than was 
hecessury for mere defence. He 
ridiculed the idea of invading this 
country in open boats, while out 
fieets had the command of the sea, 
and our shores were in a strong po- 
sition of defence. He thought such 
an attempt so improbabic, that. 
we would be justified in turning the 
principal part of our attention to fo- 
rcign objects. He then replied to 
some argyments which had been 
advanced by Colonel Crawford, on 
a former night, and which sup- 
posed a possibility of the enemy 
succeeding. 
General Loftus, defended the: 
conduct of ininisters, in having 
taken all necessary precautions ior 
the defence of the country. He 
r@) thea 
