1798.] 
millions, a tenth part of which would 
produce ten millions towards defraying 
the expences of the year. 
Mr. Tierney replied to Mr. Pitt: at 
confiderable length, and obferved, that if 
there fhould not be any more than one 
budget this feflion, the fupplies would 
even then exceed thofe of laft year by two 
millions. He made feveral objections to 
the mode propofed for taxing income. 
There were great refources, he faid, ap- 
pertaining to church property not applied 
to the purpofes of religion ; and the pro- 
perty appertaining to corporations was 
another of that deicription. He was fure, 
that by peace alone, the fecurity of the 
Britifh empire could be maintained, He 
sould not with patience liften to the ex- 
preffion, *‘* Infulted honour of Eu- 
rope, &c.”” The refolutions refpecting 
this tax, were however at leneth paffed ; 
and the following are the principal grada- 
tions in the fcale of taxation. 
6ol. and under 65]. the 120th 
651. 7ol. 95th 
gol. Tal 7oth 
75. Sol. 65th 
Rol. $5). 6oth 
$5]. gol. 55th 
gol. Tool. 45th 
100l. Tosi. , 4cth 
1$0l. 1551. 2oth 
So increafing by 51. toincomes of 2001. 
per anuum, which are topay each 1-roth 
And all thefe whofe incomes are upwards 
ef 200l. are alfo to pay a tax of one tenth part 
of fuch income to whatever amount they may 
be. 
This new and extraordinary tax is to 
be colleéted under the infpection and au- 
thority of commiffioners, to be appointed 
in-each diftrict for that purpofe, and to 
be invefted with a power of adminiftering 
oaths to perfons who are fufpected of hav- 
ing delivered in wrong eftimates. Per- 
fons who [wear falfely to be fubjeg to the 
pains and~penalties of perjury. The 
affeffnents are to be always made for one 
year from the 5th of April, and to be 
paid in fix inftalments, viz. 5th of June, 
sth of Auguft, sth of Oétober, 5th of 
December, and the sth of February. 
erfons not returning ftatements of their 
income when required by the commiffion- 
ers, are liable to a penalty of 201. betides 
a {urcharge. 
On the next day Mr. Hobhoufe op- 
pofed the bringing up of the report of the 
committee of Ways and Means, upon 
the refolutions moved for by Mr. Pitt; 
he had taken all the pains he could to con- 
Sider the meafure, and he could only tee 
weight, as by its inequality. 
State of P ublic Affairs. At 
in its iffues much vexation, much injuftices 
and much impolicy. The. profeffional 
man, the manufacturer, and merchant, 
each in his clafs would confidsrably fuffer 
by it, as well from the preffure of its 
For mott 
certainly thefe defcriptions of men were 
in a very different fituation from the man 
of landed property, whofe income was 
certain and permanent, while theirs was 
precarious and only for life. . The fcheme 
itfelf, if adopted early, might have pre- 
vented wars, by teaching the people how 
to eftimate every year the actual expence 
of theégnteft; but, it was liable never- 
thel-fs to great objections. Having urged 
thefe obfervations, he concluded with 
oppofing the report. ~The folicitor-gene- 
ral obferved, that the inquiry refpeéting 
income, would commence fome time be- 
fore the month of April. 
The chancellor of the exchequer, on 
the 5th of December, brought up a bill 
for repealing the bill paffed laft feffion, for 
granting an aid to his majefty, by aflefled 
taxes and voluntary contributions, and 
for granting a tax on zucome in lieu 
thereof. 
Sir Francis Burdett, on the fame day, 
made his promifed motion relative to the 
perfons confined, in confequence of the 
fufpenfion of the Habeas Corpus att. He 
prefaced his motion by obferving, that 
the houfe had, on the reprefentation of 
minifters, judged it proper to entruft to 
them an extraordinary degree of power, 
which ought not to be fuffered to continue 
an hour beyond that which necedflity 
could juftify. It was now neceflary for 
the Houfe to demand fome account of the 
ufe, which minifters had made of this 
power. But if that Houfe, after having 
removed the ftrong barriers of the contti- 
tution, fhould think that they ought not 
to be called to account for the exercile of 
their power, in confequence of that un- 
conttitutional proceeding, better would it 
be for the people that they had never had 
a parliament at all—better would it have 
been to have quietly fubmitted to all the 
exactions and tyranny of the houfe. of 
Stuart—and better had it been for our 
anceftors never to have fpilled any of their 
blood in detence of Englifhliberty. He 
concluded by moving, ‘*’That there be 
laid before the Houfe a lift of the names 
of thofe perfons committed to prifon, in 
virtue of the act which patied laft feffion, 
for fufpending the operation of the Habeas 
Corpus act.” After fore obfervations 
from Mr. Pitt im fupport of the lufpen- 
fion bill, the motion was agreed to. 
