HISTORY OF EUROPE. 



99 



unnecessary and inexpedient. But 

 he hoped that by adopting the 

 present mode of proceeding, 

 and entering on a discussion not 

 immediately connected with any 

 practical measure, but rather 

 in the nature of an histori- 

 cal review of measures already 

 past, though recent, they should 

 reason with cooler minds, and be 

 much more likely to agree in a 

 result which might at least prevent 

 the repetition of any injurious 

 practices, if not lead to an im- 

 mediate remedy of mischiefs al- 

 ready effected. Having given a 

 brief sketch of the resources, in- 

 come, and expenditure of this 

 country, and of the history of tax- 

 ation from the commencement of 

 the present war in 1793, Mr. Van- 

 sittart said, *' let me not be misun- 

 derstood as being the advocate of 

 excessive or unhmited taxation : I 

 am aware that all taxation is 

 in itself an evil. And I can con- 

 ceive many circumstances under 

 which I should think the chancel- 

 lor of the exchequer had acted in 

 the present instance with prudence 

 and judgment." Some of these 

 imaginary cases he stated. But, 

 leaving to the defenders of this 

 measure of saddling the war taxes 

 with the interests of the loan, Mr. 

 Vansittart proceeded to state a 

 few of the numerous objections 

 which induced him to condemn it. 

 In the first place it was a weak and 

 (^elusive resource which would be 

 speedily exhausted. Secondly, this 

 diversion of the war taxes from 

 the purposes for which they were 

 originally granted by parliament, 

 must occasion a continual and pro- 

 gressive increase of the difficulty 

 of raising the supplies. Thirdly, 

 judging from every circumstance 



within our knowledge, and unless 

 a state of things wholly dissimilar 

 from what now exists should take 

 place, our peace establishment 

 must so far exceed whatever had 

 hitherto been known in this coun- 

 try, as to require, in addition to 

 the ordinary revenue, the continu- 

 ance of as large a portion of the 

 war taxes as could be deemed proper 

 to be supported during peace. 

 The truth of each of these propo- 

 sitions Mr. Vansittart illustrated. 

 It was an objection not less im- 

 portant, though of a totally difter- 

 ent nature from any of the pre- 

 ceding, that the system of finance 

 pursued this year, had the strong- 

 est possible tendency to encourage 

 prodigality in the public expendi- 

 ture. It was not less true in public 

 than in private economy, that 

 what is easily acquired is often 

 needlessly spent. It was also the 

 natural bias of every department, 

 and might even proceed from laud- 

 able though inconsiderate zeal 

 for the public good, to draw to it- 

 self as large a portion of the sup- 

 plies as possible. If this was not 

 checked (as he feared it could not 

 at present be) by a firm and over- 

 ruling control at the treasury, it 

 naturally led to a wasteful and in- 

 definite expence. " We are very 

 apt, "said Mr. Vansittart," to regard 

 the war taxes simply in the light 

 of a great additional burthen ; and 

 as such they certainly are felt at 

 first ; but it is time to consider 

 them in another point of view, and 

 to compare them with the pecu- 

 niary burthens from which they 

 had preserved us." After taking 

 such a comparative view, and show- 

 ing the advantages of Mr. Pitt's 

 system of war taxes, Mr. Vansit- 

 tart said, «« such have been the ef- 

 ii 2 fects 



