i8o History of the English Landed Interest. 



expediency of raising a considerable part of the supply within 

 the year grew more and more urgent.^ War had long raged 

 with France. At first it had been undertaken in a half- 

 hearted spirit ; afterwards, when the dangerous doctrines of 

 Jacobinism became v/idely recognised, and when the French 

 had avowed their inveterate design to destroy the British 

 Empire, it was waged with all the enthusiasm of a spirited 

 people. Directly the Lisle Conferences had been broken off, 

 the national workshops resounded with the notes of warlike 

 preparation. In the words of Lord Auckland, " Great Britain 

 proclaimed her design with ostentation, and made the most 

 extravagant preparations to execute it. Every doubt now 

 ceased, and it became most manifest that a steady and vigor- 

 ous prosecution of the war was indispensable to our existence 

 as an independent people. In a crisis so awfully interesting, 

 the whole spirit and good sense of the nation burst forth. The 

 militia, the yeomanry, the army, the navy, were all animated 

 by the same zeal, and vied with each other in activity, prompti- 

 tude, discipline, and bravery." ^ 



The statesmen of the period used this outburst of enthusiasm 

 as a means of fresh imposts. At the close of 1797 the measure 

 of the additional assessed taxes was introduced into Parlia- 

 ment. A voluntary contribution accompanied it, and evoked 

 such universal generosity that no less than two millions was 

 subscribed under this head alone. Even these means proved 

 insufficient, and a war tax, otherwise known as the Convoy 

 Tax, was levied on our exports and imports. 



The voluntary contribution recalled to Pitt's mind the old 

 idea of an income tax. Twenty years earlier Lord Auckland, 

 then Sii' William Eden, had broached some such scheme in a 

 series of letters to the Earl of Carlisle. When the measure of 

 the additional assessments was found to press unequally, and 

 to affect injuriously those who had come forward with public 



Debt at the death of George I. amounted to £52,092,235, bearing an interest 

 of £2,217,551. In 1784 it was £243,063,115, and in 1815 £801,039,049. 



^ In 1761 the entire revenue from taxation was £8,800,000, and in 1799 

 it was £21,049,000. 



* Lord Auckland's speech in the House of Peers, Jan. 8th, 1799 



