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tibility with the assurances in Lord Castlereagh’s letter to the Anerican Secretary of State, proposing this negociation, and with the soletion assurances o the British Pienipotentiaries themselves, to the undersigned at their first conferences with them. The undersigned, in reference to an observation of the British Plenipotentiaries, must be allowed to - say, that the cbjects which the Government of the United States had in view, have not been withheld. The subjects considered as suitable for discussion were fairly brought forward in conferences of the 9th ult and the terms on which the United States were willing to conclude the peace, were Irankly and expressly declared in the Note of the nudersigned, dated the 24th ultimo. It had been confidently hoped that the mature of those terms, so evidently franted in a sincers spirit of conciliation, would have induced Great Britain to adopt them as the basis of a treaty: and it is with deep regret that the undersigned, if they have rightly understood the meaning of the last Note of the British Plenipotentiaries, perceive that they still insist on the exclusive military possession of the Lakes, and on a permanent boundary and independent territory for the Indians residing within the dominions of the United States. The first demand is grounded on the supposition, that the American Government has manifested, by its proceedings towards Spani, by the acquisition of Louisiana, by purchase of Indian lands, and by an avow 4 intention of perumanently annexing the Canadas to the United States, a spirit of aggrandisement and conquest, which justifies the demands of extraordinary sacrifices from them, to provide for the security of the British Possessions in Auerica. In the observations which the undersigned felt it their duty to make on the new demands of the British Government, they confined their animadversions to the nature of the demands themselves; they did not seek for illustrations of the policy of Great Britain in her conduct, in various quarters of the globe, towards other nations, for she was not accountable to the United States. Yet the undersigned will say, that their Government has ever been ready to arrange in the most anicable man:er with Spain, the questions respecting the boundaries of Louisiana and Floridas, and that of indemnities acknowledged by Spahn due to American citizens. How the peaceable acquisition of Louisiana, or the purchase of lands within the acknowledged territory of the United States, both made by fair and voluntary treaties for satisfactory equivalents, can be ascribed to a spirit of conquest dangerous to their neighbours, the undersigned are altogether at a loss to understand. Nor has the conquest of Canada, and its permanent annexation to

the United States, been the declared object of their Government. From the commencement of the war to the present time, the American Government has been always willing to make peace, without obtaining any cession of territory, and on the sole condition that the maritime questions might be satisfactorily arranged. Such was their disposition in the month of July, 1812, when they instructed Mr. Russell to make the proposal of an armistice; in the month of October of the same year, when Mr. Monroe answered Adigiral Warren's proposals to the same effect; in April, 1813, when instructions were given to three of the undersigned, then appointed to treat of peace, under the mediation of Russia; and in January, 1814, when the instructions under which the undersigned are now acting, were prepared. The proposition of the British Plenipotentiaries is, that in order to secure the frontiers of Canada against attack, the United States should leave their own without defence : and it secms to be forgotten, that if their superior population, and the proximity of their resources give them any advautage in that quarter, it is balanced by the great disference between the inilitary establishments of the two nations. No sidden invasion of Canada by the United States could be made, without leaving on their Atlantic shores, and on the ocean exposed to the great superiority of the British force, a mass of American property far more valuable than Camada. In her relative superior force to that of the United States in every other quarter, Great Britain may find a pledge much more efficacious for the safety of a single vulne able point, than in stipulations ruinous to the interests and degrading to the lionour of America. The best security for the possessions of both countries will, however, be found in an equal and solid peace, in a mutual respect for the rights of each other, and in the cultivation of a friendly understanding between them. If there be any source of jealousy in relation to Canada itself, it will be found to exist solely in the undue interference of traders and agents, which may be easily removed by proper restraints. The only American forts on the Lakes known to have been at the cominencement of the negociation held by British force are Michillimackinac and Niagara. As the United States were, at the same time, in possession of Amherstburg and the adjacent couptry, it is not perceived that the mere occupation of those two sorts could give any claim to his Britannic Majesty to large cessions of territory, founded upon the right of conquest; and the undersigned

(To be continued.)

Printed and Published by G. Houstos : No. 192, Strand ; where all Coumunications addressed to the lditor are requested to be forwarded.

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my delivered, but fully re-established by He efforts of the BULWARK; and that,

Spain, the HOLY INQUISITION has of

eet, so completely delivered “from the o grasp," as Mr. RANDolfi calls it, Napoleon; that it is now under the paternal sway of “Ferdinand the beloved.” ofull vigor of operation for the support of “Social Order, and of ancient and venerable establishments." In this speration, it has laid hold of -who, think ou? Why of those men, who, for seeral years, were fighting and writing or “ Ferdinand the beloved:” that is to say, for the BULWARK against the destroyer of venerable institutions. Some of these “Patriots,” as they were called, having taken refuge in our fortress of Gibraltar, have been given up by our Governor to the beloved Ferdinand, whose Government has sent one of them to work in the galleys for ten years. Another of them has escaped to England, where his cause has been espoused by

and you will please to observe, that they softe: this from those for whom they had o #". in whose behalf they had perse. other, and are delivered up, too, by an English Governor. I thio. may it please your Knighthoods, that hio assotable, as fit, as exemplary, as any human occurrence can well be. Mo other reason for taking little interest in the fate of these men, is that i fees more or persons in our English, Scotch, and o Irish jails. The patriot, who is sent to the galleys, was charged with the crime of EIBEL. He, it is acknowledged, wrote a letter to the beloved Ferdinand; advising him to adopt a new government in . that is to say, to consent to a revolution, that horrid thing, which is so contrary to those ancient and venerable institutions, to restore which so much blood and thouey has been expanded: and for to restoration of which jouhao. so longard so fervently prayed through. the oose, with your eyes turned upt

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so many men in our jails for writing li-' favour of this law, tell us, or, rather, telt bels; while I recollect that so many Gen-\ the Parliament, that our farmers cannot

tlemen were sent from Scotland to Botany Bay, on the charge of attempting a revolution in our Government; and, while I hear no word from Mr. WHITE READ in their behalf, that gentleman must excuse me, if I am very little moved by his eloquence, great as it is, in behalf of these Spaniards. There is a Mr. LovELL, who has been in our jail of Newgate about four years and a half. His offences were, copying a short paragraph from a country paper relative to the operation of the PRoPERTY TAx, and publishing another paragraph, or letter, relative to the conduct of the Transport Board towards French prisoners of war. He might be in error in both instances; but, his affidavits shewed, that he was the author of neither publication; that he copied one, inadvertently, from a country newspaper, and that he did not examine the other with sufficient care. He was sentenced to eighteen months imprisonment for each, and was fined besides; and he is now in jail, where he has been for a year and a half wanting ability to o ostines, or Housies is suffering

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book on religion. counplaints of Don Carrea and Don Puigblanc and all the Dons in the universe, 'till Mr. Lovell and Mr. Houston and others find somebody to feel and to speak for them. It will vex you very much to know, that the French revolution has produced remarkably beneficial consequences to the country. . It is now acknowledged, and even proclaimed, by our Bulwark newspapers, that France has greatly improved in agriculture, during what is called her state of disorganization, though we were told by these same newspapers, and by our insipid and hireling Mr. WAL5ii; that Napoleon had left none but old men, women, and children to cultivate the land. These poor, feeble creatures have got the land into such a fine state, that we are compelled to resort to a law to protect our farmers against their corn, in which article they undersell us in our own markets. The truth is, that, in addition to this great improvement in th state of France, the Bulwark war has left u', a lead of taxes, which the land caunot pay without high prices. The petitions, which have been presented in

sell so cheap as those who pay no tythes, poor-rates, and, comparatively, very little in tares of any sort. What is this but attacking tythes, one of the most ancient and renerable institutions in the whole world ! and these are Bulwark men, too, who petition in these terms : In France they have not been able te restore tythes; or, in your language, to deliver the country from the want of tythes. They have not been able to restore the gabelles, the corvées, the feudal courts, laws and rights, nor have they yet seen a Monk in France since the days of Brissot. They have put up the Bourbons; but, they have not put down the code Napoleon.—At the same time I am reminded of an occurrence that will

the attempt to assassinate Napoleon by the hand of some hired villain. It will - . you pleasure that a villain has been

ound to attempt the deed, and pain to know that it has not succeeded. Your manifesto has excited a great deal of anger in out Bulwes's newspapers, one o which observes, that it was “hoped and “ of 4, that time Tertford to so, so

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wwwn at vice." On the other hand, you are held in the utmost contempt. You had courage to menace, but not enough to strike.—If any of you were, however, to do here what you have actually done in America; that is, to endeavour to overawe the King and Parliament, you would be hanged, have your bowels ripped out and flung in your faces, have your bodies cut in quarters, and the quarters placed at the king's disposal.—How foolish that would make Henriade men look :

Yours to command,

THE BUDGET.

This is now a most interesting topic. I shall, therefore,insert the Budget-Speech at full length, and when I have so done, I shall offer thereon such remarks as appear to me likely to be useful.

The Chancellor of the Exchequer, in calling the attention of the Committee to the Financial measures of which he had given notice, stated that the House was aware that the Property Tax would ex

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give you both pleasure and pain: I mea;

WILLIAM COBLETT

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pire on the 5th of April next, and that several other war taxes would also expire three months afterwards, in July. It was an important consideration whether the renewal of those taxes should be contemplated, or the sums necessary to pay off the expences of the war should be levied in a different manner. It was not his intention as he had already stated on a former occasion, to propose the renewal of the Property Tax; not merely because that tax was to expire on the 6th of April next, or the war with América was terminated; for though it was a war impost, he did not consider the House precluded from again resorting to it, should circumstances render it expedient. He did not consider that the transactions of 1806 on this subject ceuld bind future Parliaments against the interest of the country. He did not understand a compact between the Commons at large and Parliament. On this subject, whatever had been stated in the petitions laid before the House would have had no effect, had more powerful considerations, required the renewal of this impost. He recollected having heard a Right Hon. Gentleman begging pardon of the House, for the part which he had taken in 1806, in the increase of the Property Tax. For himself, there was nothing which he considered with more satisfaction than the share which he had in maintaining that impost. He believed that the Property Tax had been the means of rescuing the land from its difficulties, of supporting the exertions made in the cause of European independence, and effecting the delivery of nations.—(Hear, hear, hear !)—It had saved the country a funded debt of 303 millions. It had produced in money 150 millions, and saved a capital of unfunded debt of 180 millions, and near nine millions of permanent taxes. Yet however productive it had been, and however useful it might have proved at a time when large sums would be wanted, he did not think proper te revive it, but considered it more expedient to preserve it as a resource, in case of the future renewal of war, to be resortcd to enly in the greatest emergencies, as the firm basis of our public credit... (Hear, hear 1) He had been told of thc inqnisitorial nature of this tax, and many complaints had been uttered in the House against the vexaions which it was said to occasion. For his own part,

he believed that the Commissioners employed in its collection had been actuated by the purest and most patriotic motives. They were not a set of men appointed and paid by the crown. They were the same gentlemen to whom the country was indebted for the preservation of peace, and whose attention and exertions in the gratuitous dispensation of justice did them the greatest honour. There were certainly many provisions in the Act about to expire, which should not be adopted at a future period without the deepest consideration. He could not refer to times when liberty was better understood than to those that followed

the revolution.--Yet let the House look at the 1st of Queen Anne, second section, chapter fifty-three, enacted at the renewal of the French war, and they would find what duties were then imposed. Amongst others, there was one of four shillings in the pound, on pensions and annuities, and one of five shillings in the pound, on the produce of professions. The Commissioners, or the major part of them, were empowered to examine or inform upon oath, and all traders compelled to give returns, signed by themselves, of the whole quantity and value of their stock in tråde. The Commissioners were besides authorised to enter their premises at any hour. With respect to the Property Tax, whenever it had been possible to make the assessment without personal injury it had been done. The property in the funds was assessed to its full amount, without any difficulty. That in land was also pretty clearly ascertained, but that engaged in trade was of a less tangible shape, and its assessment could not be very correct. If, on the revival of the tax, a new mode of assessment could be found in that particular branch, it would probably contribute to render it more productive. He then alluded to a clause included in the Act in 1803, for allowing private examinations, but which did not fully answer the end proposed. Having thus entered into a defence of the provisions of the Property Tax, to prevent that odium from being left, which had been ex

pressed against it, and which it so little deserved, he would now proceed to state the reasons which induced him to think its renewal unadvisable; though in the present year, when large sums would be

wanted to liquidate arrears, such a wea

sure might have appeared to many pre
ferable to raising a loan, and on account
of the advantages which it promised to
yield, perfectly justifiable. At the Peace
of Amiens, the Property Tax had been
pledged to make good a large sum of
money, and charged for a period of niue
years. Though its renewal would there-
fore have heen authorised by present
circumstances, he had considered that
the immense fluctuation, of price which
had taken place in almost every article
would have introduccd so great a variety
as to make returns extremely difficult.
The impost would have fallen, besides,
with particular weight on the class of
formers, who would have found them-
selves rated far beyond their real property.
The assessmrent had been calculated on
a fair average, but when the fluctuation
of prices became excessive, the average
could no longer be regarded as just.
Many ideas had been suggested to con-
tinue that tax during the present year,
with various modifications. It might
have been done on three different prin-
ciples. By exempting those classes, on
whom its operation was considered as
likely to produce an unfair pressure, and
including all fixed property. But the
chief ground on which this impost had
been cheerfully borne, was, that all were
included in it. When that should no
longer be the case, it would appear that
Government were encroaching on the
good faith of their creditors. Another
mode might have been adopted; persons
might have been charged in a proporti-
onate ratio to their incomes; the rich
might have been made to pay much, and
the poor, little: but this would have
been impracticable. The act gave no
insight into the whole income of any one;
it charged every species of property,
without enquiring about its proprietor.
Any gentleman, for instånce, might be
a partner in a banking-house in London,
might be one of a commercial partnership
at Bristol, might hold a share in a ma-
nufactory at Manchester, and have
100,000l. in the funds (a laugh); for
every one of these he would be assessed
separately; he might gain on the one
and lose on the other, and no one would
know h’s real income. There was no
case in which the whole of a man's re-
venue was known, unless when he ap-
plied for an abatement to be made. To
revive the Property Tax with this modi-

ficatiou, the present system must have been overthrown, and one more vexatious established in its stead. As this impost would, therefore, now encounter many difficulties in its operation, and as it was not the intention of Parliament that it should be employed except as a war tax, he thought it was far better to lay it aside entirely, and to return to one of those resources which at all times remained open to the country. He was convinced, however, that in point of right, had it been expedient, it would have been excusable to have preserved it for the purpose of diminishing the sum which must be raised by loan. As to the amount of the expenses of the year, until the ratification of peace by Åmerico should be received, it would be impossible to ascertain it correctly. He could not enter into any details on that subject, as its reduction would in some sort depend on the period at which this intelligence should be received. What he should now propose would therefore not be entirely on the footing of peace expenditure. Large sums of money would be required this year: sums, which even the renewal of the Property Tax would not have covered. But since it was abandoned, the loan must be consi

derably larger. In taking an enlarged view of our present situation, he would not compare it with that of the country when it was involved in difficulties at the close of the American war, and our public credit was really giving way. He would oppose it to the most flourishing period of our history, that which preceded the long and extraordinary warfare in which we had been engaged.

In the year 1791, the produce of the consolidated

Fund was - - - - - - - - - - - £13,472,000. The charges upon it - - - - - - - - - 11,321,000 which being deducted from it, left a surplus of - - - - - - - - - - - - - - - 2,151,000 To this was to be added, the produce of Land and War Taxes - - - - - - - - 2,558,000

Forming together a total of - - - - - - - 4,709,000
disposable for the service of the country.
Our income to the 5th of January last, in-
cluding the produce of the Consolidated
Fund, aunounted to - - - - - - - - - - 38,256,000
To this was to be added in War Taxes 2.705,000

Forming together a total of - - - - - - 40,962,000

The sharges upon this were - - - - - - $5,430,993

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