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"comprehends all sorts of wheat, how in"5thly. That as the word 'aggregate' "ferior soever in quality; and also wheat "that has been injured by blights, smut, "mildew, heat in the mow, or by damages. on shipboard or otherwise; and also Irish "wheat, which is altogether of an inferior. quality, and which never bears the price "of English wheat within from eight to "fifteen shillings per quarter; the consequence must certainly be, that when 86 shillings per quarter is the average of the aggregate quantity, thus including all "sorts of wheat, the actual average of good "and uninjured wheat, such as is brought to the English market, will be from ten to fifteen shillings per quarter above that "price, before relief can be obtained from any foreign market. That, thus, when "this plan shall be felt in its operations, "the actual importation price in England "will be above 100 shillings per quarter : "which sum is about 50 shillings per quarter higher than the price at which importation was allowed at three-pence per quarter duty under the Act of Parlia "ment called Governor Pownal's Act; a "law that had for its basis the benefit both "of the landed interest and of the consu

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tween England and the Baltic the inter- "must effectually and permanently destroy course has been very seldom obstructed." every hope of returning cheapness. Why, then, should more be imported now than before, when, into the bargain, the corn here is become cheaper than it was before?- The Portsmouth Resolutions state:-"That, at the present moment, the "alteration is more particularly objection"able. Under the pressure of Taxation, "necessarily occasioned by a long and ex"pensive War, now happily about to be "terminated, the Country has been in"duced to look forward to the return of peace as the means of alleviating their "burthens; the disappointment of so rea"sonable an expectation, which must be "experienced in the increased price of the necessaries of life, is an evil that cannot "therefore be contemplated without alarm." What a jumble is here! What a strange confusion of ideas! They have here thrusted together two things so wholly different, that one is at a loss to discover between them the smallest connection. Aye, indeed, it is reasonable enough to expect to pay less taxes; but what has that to do with the price of wheat? Or, if these sons of Neptune, who have really fattened the upon meant that the bread ought to be cheaper in consequence of the tax being taken from the land, they ought, in common conscience, to have waited to see the tax taken off the land first. If these gentlemen do really feel alarm at the prospect of seeing bread continue to be dear, their best way would have been to petition to have the taxes taken from the land and the horses; for," they may be well assured, that, whoever" must have a tendency to check, and even eats bread must pay, in the price of the absolutely to prevent importation, in loaf, the amount of those taxes. "times of dearth and distress, when it I will now insert the rest of your Resolu-" should seem that every encouragement tions, promising, that it is only on the 7th" and facility should be afforded to the imand 8th that it will be necessary for me to offer you any observations, the rest relating to the detail of a measure, which, I hope, will not be adopted, and which detail, if we really understood it, could be of no use except to some one in the situation of a Custom-House-Officer.

any

war,

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mer: so that the absolute difference "between the importation prices will "exceed the entire price of wheat at the "time when that Act passed.

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"6thly. That a graduated scale for imposing a duty on this most necessary article,

porters, in the laudable exercise of a "branch of commerce, which at the best, "is always subject to innumerable risks. "That these risks will be so increased by "the effects of the graduated scale, that it can scarcely be expected that any prudent man will venture to send orders abroad "4thly. That the allowing at all times" for wheat; because, as, at the end of "of the unrestrained exportation of wheat every three months, new returns will reand floor, and the prohibiting of the im-"gulate the duty on importation, and as portation thereof, at the low duty, until" various delays may cause cargoes to be "the average price of the aggregate "four or even six months on their voyage, quantity sold in England and Ireland" a declension of price at home in the mean "reaches the exorbitant rate of 86 shillings"

cases must arise from the late arrival of | classes, who have borne the burden and pres- .

* his cargo,

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He

sure of the times? Has not every land7thly. That since, for so many years, holder in the country borne his share? "the middling and lower classes of his Have not his land, his house, his windows, "Majesty's subjects have borne the burthen his horses, his carriages, his dogs, his ser"and pressure of the times, in a manner vants, his malt, his wine, his spirits, his "that reflects the highest honour on their sugar, his soap, his candles, his salt, his "good sense, and just value of the blessings every thing, been taxed heavily? How, "of good government and social order, then, has he escaped the burden and pres"they have a right to expect that, in the sure? By the middling and lower classes present state of things, the opulent land- Mr. RoWCLIFFE must mean the Trades"holders of this kingdom should be prepa- men and the Labourers; for, he manifestly “red to make some sacrifices; that, in con- has no feeling for those who have been far66 sequence of the excessively high price of mers: And how has the pressure been concorn, hay, and butcher's meat, since the fined to those two classes? Tradesmen commencement of the war, the landhold- have raised their prices; labourers wages ers of the United Kingdom, on the expi- have nearly been doubled; servants wages ration of leases held under them, have have undergone the same change: And “from time to time raised their rents from who has been paying this advance, but one to two hundred per cent. and in many those who have employed those tradesmen "instances still higher, while rectors and and those labourers? How, then, have "lay-rectors have also, with better reason, these classes suffered more than any other “raised their tythes in like proportion; so class? The common labourer, at Botley, "that these classes have thus been in a did, until last Autumn, receive, upon great measure, if not wholly, indemnified an average, about 2s. 8d. a day. against the taxes and consequences of the now receives but 2s. even in the month war: while gentlemen, (not being land- of June; and his average pay for this "holders,) men of slender fortunes, annui-year will not exceed 1s. 6d., for the crowds tants, tradesmen, and the poor at large, of labourers, who are out of work, it is "could have no indemnity nor relief what- quite surprising to see. A year and a half ever; but were obliged to bear the heavy ago we were glad to employ any creature "burthen of the government and parochial that we could find. We have now to pick taxes, both for themselves and for those and choose. It is surprising what an im"exonerated as aforesaid. prover of manners this low price of corn 8thly. That a Petition, grounded on is! In 1812, I gave twelve shillings an "these Resolutions, be presented to the acre for hoeing, which I can now have "House of Commons, praying that they done for six shillings, being in no sort "will by no means sanction a plan that of fear of giving offence, if I find fault "must inevitably fix the rent of land at a with the execution of the work. Many 66 permanently extravagant rate, confirm men employed in that year, earned, "the load of parochial burdens for the main- before harvest, from six to eight shil"tenance of the distressed poor, render the lings a day. None of them will earn, 66 most necessary article of subsistence this per"petually dear, bar the bounties of Provi"dence from the majority of his Majesty's "subjects, and hopelessly discover the plea"sing association of peace with plenty and cheapness, that has so long been a source of consolation in the midst of extensive calamity."

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Before people make assertions, they should take some pains to ascertain the truth of them. Almost the whole of these, which you have here made, are wholly untrue! and, it must be allowed, that Mr. ROWCLIFFE, who has put his name to them, is, in some measure, answerable for the falsehood.-What does he mean by asserting, that it is the middling and lower

summer, at the same sort of work, above three shillings. Farmers will judge of the state of our labourers, in 1812, when I tell them, that some men asked me a guinea an acre for hoeing out turnips, drilled in two feet ridges. I can now have the same work performed by men for about three shillings an acre. I did not give the guinea, to be sure; I had the work done by women, who worked by the day. But I notice it as an instance of our situation at that time. My harvest-men had eight pounds for the twenty-eight days of the harvest month, including four Sundays, They reaped and mowed, some of them, with pipes in their mouths, as the Hanoveriaus, in America, used to march to

battle. They took the thing very coolly. | does Mr. ROWCLIFFE suppose, that other I can now have more work done for three labourers are not to feel the effect of any pounds. If my neighbours gave less fall of the price of the products of their in money, they made it up in drink and labour? But, the truth is, that Mr. food. What, then, has the labourer gain-RowCLIFFE does not reflect at all upon the ed by the low price of corn, and how is he subject. He takes up the matter upon the to gain by it? How did he bear the bur-vulgar cry; and he puts forth notions which dens of 1812? The fall in the price of are perfectly absurd. With regard ta corn has been a great injury to him. His tradesmen, too, does he suppose, that those cloaths have not fallen in price? his salt, who own, and those who till the land, will his sugar, his candles, his soap will not pay them at the same rate at which they fall, nor will his heavily taxed beer fall in paid them when wheat was 401. a load? price. So that his lot is greatly worsted, Will the man, who receives 157. instead of and he is every where praying for the re- 40%. have so much work done by smiths, turn of the prices of 1812. It is not only carpenters, wheelwrights, bricklayers, colthe farmer's labourer who feels this, but lar-makers, saddlers, tinmen, plumbers and every labouring man, in whatever way he glaziers, as he had done before? He will may be employed. The labourers of brick-not, because he cannot. The consequence layers, in gardens, in nurseries, in woods, will be, because it must be, that the workon roads and canals and it must be so; manship in all those trades must fall in for, not being wanted in the fields, they price, and that too, in proportion to the must seek work elsewhere, and thus they price of corn; and it will be still worse must reduce the price of labour in other than it was before for tradesmen, because, departments. The lower class, therefore, not only must their prices come down, in have felt nothing of the burden of the proportion to the price of corn, but the times. Their very manners have changed extent of their employment must be dimi with the change in the price of corn. They nished; and, as in the case of the labourers, are, all of a sudden, become humble as beg- many of them will have no work to do; or, gars. They surround our doors with cap which is the same upon the whole, they will in hand to obtain work. We were the be frequently out of work. Mr. Rowbeggars before; but, not now having the CLIFFE should propose a law to compel the same motive to solicit their services, and owners and cultivators of the land to pay to put up with their misbehaviour, we re-tradesmen and labourers as high prices now sume the tone and authority of masters; yet Mr. RowCLIFFE asserts, that this is one of the classes who have borne the burdens and pressure of the times, and that the hour is now come, when they had a right to expect, that the masters would make some sacrifices! Mr. RowCLIFFE seems to think, that the landholder and the farmer (for they go together), ought to pay the labourer the same wages when wheat is 157. a load, as when it is 40%. a load. Does Mr. RowCLIFFE happen to know any manufacturer, who acts thus? Let him consult that venerable old placeman, Mr. ROSE, or his son, GEORGE HENRY ROSE, who has the reversion of a 3,000 a year sinccure, whether the manufacturing labourers are not paid in proportion to the price of, and demand for, the products of their labour? Those gentlemen will tell him, that the stocking-weavers' wages were, some time ago, lowered to one half their former amount; that they rioted on that account; that many of them were shot; that laws were passed to punish them, in certain cases, with death. Why, then,

as they paid them in 1812, and to employ them in the same numbers. Then his conduct would, at any rate, have the merit of consistency; but, at present, he exhibits to the world a sad and barbarous jumble of nonsense.

It is asserted that the landowners and farmers (for they must go together) have indemnified themselves against the taxes and consequences of the war; that gentlemen (not landowners), men of slender fortunes, annuitants, tradesmen, and the poor at large, have been obliged to bear, not only their own share of the Government and parochial taxes, but have also borne the share of the landowners and farmers. I will not call it impudence to make an assertion like this. I will call it folly; incomprehensible emptiness, to assert, that the poor at large have paid the Government and parochial taxes; and I should not at all wonder, after this, to hear Mr. RowCLIFFE boldly assert, that the poor-rates have been collected, in part, from the pers, and even at the door of the poorhouses. Is it possible that this Mayor of

pau

before at 47.; and because, the cultivation of the land, like all other pursuits of gain, is, and must be, subject to the unerring and unchangeable laws of competition.For, if his wheat continued to sell at as high a price after the tax was removed as it did before, his pursuit would become so profitable, that capital and talent and industry would crowd into it from all directions; and thus would competition reduce his gains to their former standard. It is manifest, then, that the tax falls upon the consumer of the wheat; and this is Mr. RowCLIFFE's idea; but he seems to think, that the grower of the wheat never eats any bread himself. This would be a little too hard. The Jews (God's chosen people) were forbidden to muzzle the ox employed in tredding out the corn. Would Mr. RowCLIFFE not suffer those who grow the corn to fare as well as the beasts they use in growing it? Be this as it may, the fact is, that the growers of corn do eat some of it. They make a part of the consumers of their own crops; and, as in the case supposed, the grower would probably consume in his family about eight quarters of his wheat, he would, in fact, bear 87, of the tax to his own share.-The notion of Mr. RowCLIFFE is, that the cultivator ought, some how or other, to pay the tax, and not

Southampton should be ignorant, that the poor-rates are assessed upon the real property of the country. Is it possible for him to be ignorant, that it is the land, and the land only, which is called upon to maintain the poor ? Houses, in towns, indeed, bear their proportion, and why should they not? Why should not tradesmen pay their poor as well as the farmers their poor? But, it is notorious, that a considerable tradesman, in a country town, does not pay more to the poor than a little farmer, who rents land to the amount of 50%. a-year, and who and whose family very frequently work harder and live harder than the poor, whom the laws and the justices compel them to feed: And yet Mr. RowCLIFFE is not ashamed to give it under his hand, that those whose property has been in land, and its produce, have horne no share in supporting the poor r! This is no particular hardship upon the landowner or farmer; because what they pay in poor-rates must finally fall upon the consumer of the corn; and they can, in the end, lose by the poor only in proportion to what is consumed by themselves and families. But, surely, they bear in that proportion. How, then, can it be said, that they have been indemnified against taxes by high prices of land and corn? I will suppose a case, in order to make this matter clear to Mr. Row-charge it in the price of his wheat! Does CLIFFE, who, though, I dare say, a very this happen in other trades? The rum, in worthy man and magistrate, certainly does Jamaica, is worth, perhaps, 2s. 6d. a gallon. want leading-strings upon subjects of this But, by the time that it reaches the lips of sort.- The landowner, in fact, would those who drink it, it is worth 20s. or 30s. Jose all the taxes paid by himself and the a gallon. Would Mr. RowCLIFFE have farmer, if they did not fall upon the con- the rum-grower pay out of his own pocket But, to get rid of all complexity all the charges of cooperage, wharfage, here, we will suppose the case of a man freight, insurance, storeage, brokerage, and cultivating his own land; for he is both tax, amounting to from 17s. to 27s. a gal landlord and tenant.- -Now, suppose him lon, and then sell his rum at 2s. 6d, a galto be relieved from the plague of those mul- lon to the nervous ladies, who give themtifarious papers which are tendered to him selves the comfortable coup-de-grace, by by the tax-gatherer. Suppose him to know drinking hot grog before they go to bed? nothing about poor-rates. Suppose there I do not know what may be Mr. Rowto be no tax upon his leather, iron, hemp, CLIFFE'S trade. Perhaps he is a tallowsalt, sugar, soap, cafidles, horses, dogs, or chandler. Candles pay a pretty decent any thing but his land; and, suppose that tax. I do not know what it is. Suppose land to be taxed at 3. an acre, which it to be 6d. a pound, and the price of the is probably less than he now pays in candles 1s. a pound; why does not Mr. one shape or another, directly and indi- RowCLIFFE sell his candles for 6d. a rectly. Suppose his farm to be a hundred pound? Why does HE" indemnify himacres. Suppose him to grow upon it 300 self against the tax?" And, if he does quarters of wheat (and nothing else) at 47." indemnify himself" against the tax on a quarter. His produce is worth 12007. a- his candles, why is not the grower of wheat year. Take off the tax, and his wheat will to indemnify himself against the tax upon sell for 37. a quarter; because he can afford his commodity? to raise it now at 31, as well as he could

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By this time, my good neighbours, you