efpecially without doors. Nobody can forget the clamour, which a scheme of a more extended excife raifed in the year 1733. One of the ablest minifters for internal policy, that England ever had, was on the point of finking under it. Though time has made many particular converts, and thofe too of no mean rank, to this plan, or at lealt to the principles of it, the general odium has not yet worked off, and it remained one of the most inflammatory topics, which could be held out to the public. The oppofition contended, that this tax was, with regard to its objet, partial and oppreffive; with regard to the means of collecting it, dangerous and unconftitutional; that it lays the whole burthen of expences incurred in the general defence of the kingdom, and in the protection of the national commerce, on a few particular counties, which in every other article of the public charge contribute at least their full fhare; they ftated the difproportion of this tax to the natural original value of the commodity; that it was oppreffive to both farmers and landholders; and to thofe in a diminution of their rents, operating more feverely than the land tax, to thefe, becaufe, if they compounded, it is, in effect, an heavy capitation; if they do not, it is a fubjection to new, and unknown, and perplexed laws, and to tribunals of commiflioners appointed by the crown, and removeable at pleasure, and therefore arbitrary in their nature, and inconfiftent with the principles of liberty, which have hitherto dif. tinguished this nation from arbitrary governments. Upon this last head endeavours were used to raise apprehenfions of the deepest and most alarming nature. They fuggefted that when new orders of men, (they meant country farmers) by fituation and profeffion diftin&t from traders, are rendered objects of the excife laws, the precedent is formidable not to commerce only, but to more important objects; and had a fatal tendency, which they trembled to think on. They infinuated further, that the fmallness of the fum to be raised indicated, that the fupplying the wants of government could not be the only motive to fo extraordinary a measure. They lamented that things were now come to that melancholy pafs, that (befides what might be dreaded for the future) the houfes of all orders of people, of peers, gentlemen, freeholders, and farmers, were made liable to be entered and fearched at pleasure; and this they deemed nothing lefs, to use the words of one of the first gracious acts of liberty paffed by our great deliverer, king William, repealing the hearth money, than a badge of flavery." This language was held in both houfes of parliament; it was held by the city of London, and ecchoed by most of the counties and corporations of the kingdom. The city of London, which had not been in a very good temper finee the late changes, and whofe ill temper has always a moft prevalent and extenfive influence, exerted itself beyond the efforts of the most violent periods to prevent this fcheme of excife from paffing into a law. They inftructed their reprefentatives in the most preffing terms to oppofe it; they fuccef [D] a fively. fively petitioned every branch of the legislature againft it; a proceeding, which, though by no means illegal or blameable, has no precedent that we can recollect. Two ftrong protests were entered againft it in the houfe of lords, on the commitment and on the paffing of the bill. In fhort, no political project fince the year 1733, not excepting even the Jew bill, ever threw the nation into fo high a ferment. On the other hand, the friends of the administration were not deficient in their defence to moft of thefe articles of charge; and, if they were forcibly urged, they were alfo powerfully anfwered. They afferted, that to aim at increafing the national income by any further taxes, than the most extreme neceffity demanded, was a wild project. That every tax implied fome difcouragement to trade, because in its confequences it enhanced more or lefs in foreign markets the price of our manufactures, which muft always, in time of peace, depend for their vent principally on their cheapnefs; and that this must be the cafe, let the peace be made upon what terms. they would; that every tax alfo, in order to be effectual, naturally implied fome reftraint upon liberty; that nothing demonstrated more fully the folidity of these principles, than the oppofition then made the Nothing, they infifted, could be lefs founded than the charge that this tax was unequal, and lay heavy upon fome particular counties; that it did not even bring them on a par with the charge on thofe counties, where the people drink beer. In these counties all private, as well as public confumption, is charged in the malt tax; that this charge on cyder is in itfelf not fo great; and that it has exemptions in favour of the poor, which are not indulged in the malt tax; fo that the cyder counties have rather reason to be thankful for their long immunity, than querulous that at laft they are obliged to contribute rather lefs than their proportion towards the fupport of the national burthens. Their objection of the difproportion of the tax to the original value of the commodity was still more frivolous. There is nothing points out an object for taxation more strongly, than its original value being fo low, that it may be fold cheap, even after the impofition. This is the cafe of to-bacco, of malt fpirits, and even of beer. That the exceffive cheapnefs of cyder called for a tax to reftrain the exceffive use of it. And they obferved, that there was a little appearance of inconfiftency in the conduct of thofe gentlemen, who fhewed fo tender a regard to the morals of the people, and to their principles, that on cyder and danger from gaming, even when R3 off perry, a moft moderate and moft equitable impofition; and that of all men it ill became those who fpoke fo ftrongly of continuing and enlarging the charges of the nation, to quarrel with one of the leaft diftrefing refources which could be found for the public. regulated and authorised by government, and yet could afford no attention to the vice of drunkennefs, equally pernicious in itself, and much more prevalent amongst the lower people. But the point chiefly infifted upon was the mode of levying this tax, by making it a branch of the excife. Thofe, who fupported the miniftry, faid, that if the gentlemen who oppofed them would point out another method equally effectual for collecting the duty, and lefs grievous to the fubject, they would readily adopt it; but that they were entirely filent upon this head, who were fo loud upon every other. If it were once admitted, that cyder for private confumption was a fit object for a tax, there could be no doubt, that the excife was the only fure, way of collecting it. The excife has clearly the advantage of every other mode of collection, in point of cheapnefs, expedition, accuracy, and a power of preventing frauds, either in the officer or the dealer. That thefe advantages, notwithstanding the unpopularity of the name, had induced the legislature to give it originally a very extenfive jurifdiction, the bounds of which they found the neceflity of enlarging every day; and, if it be a badge of flavery, it is a badge, which has been long worn by no inconfiderable part of the nation; by all, thofe concerned in manufacturing or vending malt, beer, fpirits, tea, tobacco, falt, foap, candles, leather, and a multitude of other articles. Thefe perfons, if they were told by the head, would be found perhaps to compofe a body not inferior, perhaps greatly exceeding in number, all the makers of cyder, who are now laid under this duty and thefe laws in a few counties, If every gentleman in the nation is not fubjected to the excife laws, it is because he does not chufe to make his own malt. Some chufe to do fo, and are fo fubject; and it is the extenfive principle of the law, and not the accidental burthen on, or immunity of, individuals, in the execution, that forms an objection of any force or meaning to this or to any other revenue law. They obferved likewife, that, in ftating this point to the public, a very unfair advantage had been frequently taken of the loofe fenfe of the words Extenfion of the excife laws. If they, meant fimply, that the excife was extended with regard to its object, the fact is true; but if they meant, as they almost constantly infinuated, that the powers of the excife were alfo extended, nothing could be more falfe. Instead of being extended, thofe powers were, in many material circumftances, with regard to this new object, very much contracted; and the makers of cyder were far more favoured than any other clafs of people under the jurifdiction of the excife. With refpect to the charge made on the terms, by which above three millions of the public money were raised by lottery, every one must be fenfible, that the more frequently public credit is employed, the weaker it naturally grows, and the higher the rate of the loan rifes. It is true that the fum borrowed is not fo large as that which was neceffary to be raised in the preceeding year; yet, fill, it was very great, and had much exceeded what had ever been raifed by the nation at one time before the late expenfive war, They added, that, though the return of peace might be fuppofed by its natural operation to put new life into public credit, that operation had been [D] 3 prevented prevented by the rife of domeftic faction, which is ever as great an enemy to credit as foreign war; and, therefore, that fome of the gentlemen in oppofition are, at leaft, as much accountable for the advanced terms of the loan, as thofe who from neceflity propofed fuch terms; and they faid it ought not to be forgotten, how great connection had been kept up between the principal dealers in money, and fome perfons, who be ing now difcontented communicate to them alfo a part of their groundlefs diffatisfaction, and confequently render the raifing of the public money more difficult. They juftified the application of the finking fund to the fervice of the year, not only by the frequency of the example, but by the reafon of the thing. They faid it is much better to poftpone a poffible payment of fome part of the public debt, than to increafe the capital amount of it, and in the mean time burthen, with new taxes, manufacturies and a commerce already finking under the old ones. These reasons, if they had been ftill more cogent, would have gone but a little way towards quieting the clamours which had been excited, and of which the fubject of complaint relative to the fupplies had been the pretence only, and not the cause. A's to the merits of the queftion on either fide, we do not prefume to pafs any judgment on them whatfoever, propofing only, according to our ufual method, to ftate fairly and impartially fome part of cyder and perry did not pass the houfe without a confiderable divifion against it. Many of the members, who had been returned for the cyder countries, though well affected to the administration in general, not chufing to appear for it on this occafion. 1 Whilft these matters were agitated in parliament, every method was taken to continue the ferment without doors. The fury of the populace was let loofe, and every thing was full of tumult and dif order. Virulent libels, audacious beyond the example of former licentioufnefs, were circulated through the nation, in which nothing was facred, and no character was spared; and it must be admitted, that, whoever first gave the ill example, no party was free from that parti cular fpecies of intemperance, of which they aceufed the others. But fill the miniftry braved the storm; and except on the fingle question of excife, their ftrength in parliament feemed rather to be augmented than impaired. In the midft of this contention, and while all perfons anxiously waited the event, which, however, nobody thought could be very speedily de cided, to the astonishment of all, but of those few who had been in these. cret, the E. of B. fuddenly refigned the place of firft lord of the treafury, and retired from bufihefs. As ufual in matters fo important and unexpected, this action was extremely canvaffed, and variously criticifed, as the tempers and the views of parties inclined to ftate hat had been, or obvi- them; or as men of cooler tem oufly might have been urged on thefe controverted topics. The theme for the excife on pers fpeculated upon the general propriety and policy of the mea fure. Some highly cenfured L. B. for for abandoning his friends, his mafter, and his own fortune, jult at the time, when a little perfeyerance might have entirely defeated the defigns of his enemies, and established his power on the fecureft foundation. That his, quit ting employment at this critical time must greatly raife the fpirits of all who oppofed, and in the fame proportion deaden the hopes of all those who adhered to, the fervice of the crown. For what fecurity, faid they, have men who engage in a party, when neither the moft decided parliamentary fuperio tity, nor the moft affured protection of the court, is able to hold them together? For they conceived it impoffible to keep a party long embodied without an able and a determined leader, upon whom they muft depend as a director in their actions, an arbitrator in their differences, and a fupport in their difficulties. That they carried on to little purpofe fo ftrenuous a political warfare, if their commander quitted the field the moment they became affured of the victory. This conduct, they faid, reflected upon the wisdom of their whole fyftem, both as it was conceived, and as it was carried on. Firft; what was the end, for which they contended? Undoubtedly that the conftitutional dig. nity of the crown, fhould be reftored; that the K. and kingdom fhould be no longer governed, or rather infulted, by a cabal; and that his majefty fhould, as the law intended, chufe and retain his own minifters, unless fome legal difqualification prevented their appointment, or fome well proved delinquency furnished a reafon to remove them from his fervice. 4 Could this be accomplished, if the firft guft of popular fury was fufficient to overturn the whole fabric of their defigns? And muft not this infpire the utmost confidence into their adverfaries, when they fee they can drive a minister from the fide of the fovereign who chose him, without being at the trouble even of a falfe accufation? Then, as to their own conduct, the whole muft appear, if this be the end of it, wild, rash, and violent; almost every part of it being evidently accommodated to a permanent fyftem, and not to a temporary arrangement. Others reafoned in a very different manner. They faid, that the minister in question was, perhaps, the man in the world the leaft to be influenced by popular opinion, or to be intimidated with popular fury. The lead, which he took in the great and neceffary, but dangerous undertaking of making peace, fufficiently demonftrated his firmness in this particular. When he had done that important fervice, with all its folid honour and popular odium, to his country and his mafter, his end was fully obtained. It was refolved that the factious party fhould not have even the poor pretence of objecting his private ambition as the caufe of disturbances which had been raised folely by their own. That his refignation would fhew them in their proper colours. With regard to the friends of the government, they little knew the fpirit of the fervice they were engaged in, if they feared that they could ever be given up to enemies,, merely created by their faithful adherence to that fervice. In fhort, that noble[D] 4 t man |