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granted in aid of the civil list, at having recourse to any fresh taxes : 12,477,0861. The sum of 210,000l. And lastly, that the ways and in aid of the civil lift, was to dis. means for the present year would be charge certain outstanding exche. sufficient to furnish the supplies, toquer bills to the amount of 180,000l. gether with the sum of 250,000 l. for which the civil lift ftood mort- to be applied quarterly towards the gaged, and about 30,000!. addi, establishment of the new fund; and, cional debt, which it had incurred after all, would leave a considerable doring the last year. The ways and balance to be carried to the next means to satisfy these demands Mr. year. Mr. Pitt concluded by movPitt stated at 13,362,4801. which ing, “ That the sum of one million included 5,000,000 l. by exchequer be annually granted to certain combills, to be issued for the purpose of missioners, to be by them applied to paying off certain exchequer bills the purchase of stocks, towards dirto the same amount, which already charging the public debt of this made

part of the supplies for the country,; which money shall arise out current year. Agreeably to this of the surplusses, excesses, and overcalculation, there would, after de- plus monies composing the fund, ducting the amount of the supplies commonly called the finking fund.” from the ways and means, remain a The policy of the principle upon furplus of 885,3941, This fum, he which this motion was founded, viz. said, would be more than fufficient the policy of making the income of to put his proposed plan into im- the state so far exceed its expendi. mediate execution. It would allow ture as to leave a considerable fur, 250,0001. a quarter to be issued to plus towards the liquidation of the the commissioners for the three suc- public debt, was on all sides univerceeding quarters of the current sally acknowledged, and it was acyear. The amount of this would be cordingly carried in the affirmative 750,000 l. which would leave a ba- without a division. lance for the beginning of the fol. At the same time several objeclowing year of 135,3941.

tions were stated by Sir Grey Coo. Mr. Pitt, before he sat down, en- per, Mr. Fox, Mr. Sheridan, and tered into a short recapitulation of Mr, Hussey, to what they termed the different points he had difcuff- the insufficiency, and in some ined.--First, That the yearly income stances the impolicy, of the mode of the state exceeded the permanent which Mr. Pitt had adopted to aclevel of its expenditure, by a sum complish fo great and so desirable of 900,000 l. Next, that this sum an end, would be increased to a million by These objections were of a twomeans in no wise burthensome to fold nature: ift, Such as tended to the people, -Thirdly, That altho' show that the supposed excess of the present establishment exceeded 900,000l. in the national income in certain instances the same elta over its expenditure, arose from blishments as stated in the report of false and mistaken calculations and the select committee, yet there were conclusions in the report of the seample resources, and contingent and lect committee, and such as the real outitanding receipts, fufficient to state of the finances of the country overbalance such excesses, without by no means warranted; 2d, Such

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as went to the purposed mode of produce of the revenue, was fin applying that excess or surplus, pro more evident upon a comparison of vided it existed. The substance of the quarter-day ending the fifth of the different arguments made use April lalt with the fame quarter in of in support of the objections which the preceding year upon which the come under the first of these heads future income was calculated ; by were as it were concentered in a which it appeared that the amount series of resolutions moved by Mr. of the latter quarter was inferior in Sheridan on the 4th of May, and the article of customs by the sum of whilft the measure was in its passage 188,2151. !3 s. 4 d. to the former: through the house.

6th, That in the said report there These resolutions, which were ne were certain articles of receipt ergatived without a division, were, roneously stated as proper to be ist, “ That the expected annual a added to the future annual income, mount of the national income stated and other articles of expence erroin the report of the committee, ap neously omitted to be added to the peared in no respect to have been expenditure : 7th, That the fums calculated upon

average receipts

voted and to be voted for the preof a number of years, but was fixed sent

year considerably exceeded at the amount of the produce of one 15,397,4711.: 8th, That the mean's year only, with the addition of the by which the deficiency was to bę probable increase of the new taxes : made good arose from aids and 2d, That it appeared, that the ac- debts that belonged to the present count of the annual expenditure, as year only: gth, That there was no opposed to the amount of the income surplus income now existing appliso calculated, was not a statement of cable to the reduction of the nathe present existing expenditure, or tional debt: 1oth, That a furplus of that which muit exist for some income in the ensuing quarters years to come, but was formed from could arise only in the renewal of a the probable reductions, which it loan for an extraordinary million, was alledged would have taken borrowed upon exchequer bills in place in the prospect of permanent the last year, and which it would be peace towards the end of the year unnecessary to make but for the 1791: 3d, That the different bran. purpose of securing that surplus : ches of the revenue, in the period 11th, That an extraordinary increase upon

which the future was calculat. of exchequer bills was an inexpeed, appeared to have been fingu. dient anticipation of that affiftance larly productive, particularly in the which government might receive in customs : 4th, That it did not ap. the event of a peculiar emergency: pear that any means had been tak- 12th, That the saving to the public en, or information called for, in upon the interest of money

borroworder to ascertain whether such an ed in this way was rendered preca. increase of revenue had arisen from rious by the necessity of the more causes which were likely to have a speedy issuing of such bills, in orpermanent operation, or otherwise; der that the object for which the and that such an investigation was loan was made might be effectually indispensably necessary : 5th, That answered : 13th, That, admitting the uncertainty of estimating by that by the foregoing means the such a criterion the expected future expected furplus would arise upon


the three ensuing quarters, it ap- jetions, Mr. Fox, on the day for re. peared, that there would then be an considering the report of the cominterval of nearly four years, before mittee on this bill, moved a clause the commencement of that perma- to impower the commiffoners therenent peace eftablishment, which was in named to accept so much of any to furnish in the reduction of its future loan as they should have cath services the expected surplus : 14th, belonging to the public in their That in this period it appeared from hands to pay for. This, he said, the vouchers annexed to the report would obviate the great objection and other papers, that a fum a. he had to the prefent bill, on ac. mounting to 4,000,000l. besides count of its making the finking 2,000,000l. due to the bank, would fund unalienable under any circambe wanted above the stated annual stances whatever ; it would relieve income : Finally, that for this sum that distress the country wouldotherof 6,000,000l. there appeared to be wise be under, when, on account of no adequate provision or resource." a war, it might be neceffary to raise

In support of such objections as a new loan : whenever that should were made to the mode of applying be the case, his opinion was, that the supposed surplus, it was urged, the minister should not only raise that such part of it as rendered the taxes fufficiently productive to pay fum appropriated unakenable under the interest of the loan, but also tak. any circumstances whatever, was ficient to make good to the finking highly impolitic ; that it tended to fund whatsoever had been taken tie up and fetter the revenues of the from it. country, when their application to • If therefore, for instance, at any fome particular purpose might be of future period a loan of fix millions the highest importance. Also, that was proposed, and there was at that the obligation to pay

money was

time one million in the hands of the only of a general nature, and not an commiffioners, in fuch case they obligation to individuals. In the should take a million of the loan, latter case the pledge was held fa- and the bonus or douceur thereupon cred, and stood upon as sure a foot- should be received by them for the ing as the acknowledgment of the public. Thus government would national debt itfelf; whereas a ge- only have five millions to borrow neral obligation was liable to be instead of fix, and, from such a mode annulled by parliament, upon the of proceeding, he faid, it was evilightest pretence even of conveni. dent great beneft would arife to the ency :- Lastly, that the present public. large amount of unfunded exchequer This claufe was brought up by bills, which were to be charged on Mr. Fox, and received by Mr. Pitt the aids of next session, would be- with the ftrongest marks of appro. come a great and serious evil, as bation.

bation. Another clause, enabling they would oblige the commisfioners, the commissioners named in the bill from the quantity that would be at to continue purchasing flock for the market, to buy their ftock dear, public when at or above par, unless and sell it cheap, and consequently otherwise directed by parliament, defeat the very plan in question. was moved by Mr. Pultney, and

In support of the firft of these ob- carried. The object of this clause

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to be

was to throw upon parliament the the demand for foreign wines, not responsibility of giving fresh in- only increase the revenue, but exstructions to the commissioners, tend in return the sale of the various whenever the funds should be at or articles of our home trade ; or it above par, or in case of its neglect. would oblige the spurious commoing to do so, to render the conse- dity to pay the same duties as the quences imputable to such neglect. genuine, and not suffer both the

The bill, with these additional consumer and the revenue clauses, was read a third time on the cheated at the same time. The 15th of May, and carried up to the bill would likewise insure the paylords, where it also passed without ment of all duties imposed on such meeting with any material oppofi. foreign wines as should hereafter be tion, and afterwards received the imported. royal affent.

The carrying this improvement May 22d,

On the 22d of May, into execution by means of the ex1786.

Mr. Pitt presented a bill cise laws, Mr. Pitt was aware, would

for transferring certain be regarded with an eye of jealousy duties on wines from the customs to by the house ; but the bill fpecially the excise. This was one of the provided against any general extenplans he had in view for increasing fion of the excise laws, and only the revenue, and which he had bee permitted the officers of excise to fore given the house notice of, when enter the cellars and warehouses of he proposed the finking fund of a such as dealt in wine, and not the million annually.

dwelling-houses even of those. The present amount of duties on The bill was objected to upan wines, he said, was at this moment two grounds: first, on the difficulty less, by 280,000 l. per annum, than of applying the excise laws to such what had been the amount in the a commodity as wine; and secondmiddle of the last century; and yet ly, on the impolicy of ever extendat the same time there was no doubt, ing those laws beyond their present but that the consumption of that ar- limits. ticle was considerably increased since

Under the first head it was conthat period.

tended, that the practice of gaug. This defalcation he attributed to ing, so applicable to brewers, was two causes : first, the fraudulent perfectly incompatible with respect importation of large quantities of to such an article as wine ; that the foreign wine without paying the continual increase and diminution duties; and secondly, which he of the trader's stock would baffle looked

upon as the principal cause, the endeavours of the officers to keep the sale of a spurious liquor under a regular account of it, and


the the name of wine, made at home. whole system of excise regulation These causes, he said, would be re was founded on that principle. moved by the operation of the pre But the objections which arose sent bill; which, by impofing du- from the very nature and operation ties upon the spurious equal to those of the excise' laws themselves were on the genuine commodity, would much more warmly insisted upon. either suppress the former, as was The mode of trial adopted by those most likely, and thereby increasing laws, with respect to offences com




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mitted against them, were repro- Loughborough, who, in addition
bated, as foreign and abhorrent to to what had been urged against the
the law of the land. It was urged general principle of the bill,
that the commissioners of the excise tacked with a peculiar degree of
were themselves the sole judges severity a clause which had been
between the officer informing and introduced into the bill whilft in
the supposed offender : that the in the committee. The purport of
former was concerned in the con this clause was, to prohibit the
viction, as he had by law one half jury, in case of any suit com-
of the commodity forfeited. Added menced against an officer of the
to this, the proceedings were so excise for improper seizure, and
summary, that only three days the officer being able to shew a
were allowed for the appearance of probable cause for such feizare, to
persons summoned to antwer before grant the plaintiff a verdict, exclu-
the commissioners: that the pare five of the value of the things seized,
ticulars of the charge itself were of more than two-pence damages, or
not specified in the summons, any costs of fuit, or to inflict a fine
which might be left with a fer- that should exceed one filling.
vant or a child, or in the key-hole This, his lordship said, rendered
of the door. Under these circum nugatory every appeal made to the
fances it was stated to be very por- laws of the land for redress. As
fible that the accused might be to the term a probable cause, false
condemned without knowing that information was a probable cause,
he was to be tried ; and the exe- and that might continually be af-
cution of the sentence might be the figned : thus the rights and
first notice he had of the charge. powers of juries were infringed,

In support of these objections, and they were made mere cyphers; and in order to obviate as much as the exciseman was placed beyond poisible the evils which were in their jurisdiction, and might laugh volved in the execution of the ex both at them and the courts in cise laws, Mr. Beaufoy proposed, Westminiter-hail. In the courle of as an amendment, “ to give the his speechy he particularly addrenied

subject, in all cases of an in- himnieit to the earl of Camdei, as formation exhibited in pursu- a person who had ever detinded the

ance of the bill in question, an rights of juries, and without chang“ optional right of being tried by ing his former o inion on the suba jury of his peers.”

ject, could not acquiesce in the This amendment was opposed by claule in queition. Lord Camden, Mr. Pitt, and on a division negan in return, conscried that the claue tived by a majority of 65--the num- was far froin meeting with his apbers being for it 30, againit it 95. probation ; but as any alteration The bill, without receiving any would dettroy the bill for the prematerial alterations,was read a third sent feffion, he should rather give time on the 29th of June, and carried. way to the claule in quettion than

In is passage through the house fet alide the whole bill, which of lords it met with a considerable would be the cale if any amend, degree of opposition from lord ment touk place,




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