OUR GREAT AND DEAR FRIEND THE will suffer, a diminution which exists atter

LANDAMMAN OF SWITZERLÁND. our consideration abroad has been insured by " Very dear and great friend, - At the a formidable establishunent of land and sea « moment when it pleased Divine Provi- forces, by means of the abundance of the “ dence to call me to the throne of France, ordinary and extraordinary receipts of the

nothing could be more pleasing to me, year 12, 'such a diminution forms the com. “ than the expression of the sentiments with pleatest eulogy of the creative and restora“ which you participate in the event. Your tive genius of the destiny of the French “ deputies have delivered your letter of con- empire. The section of the finances of the “ gratulation, and in the manner in which Tribunate cannot therefore but congratulate. " they have discharged their mission, have itself on submitting to the approbation of the

fully justified the confidence you placed Legislature, cap. iv. of the present bill, " in them. During their stay here, they which exhibits such a glorious, and at the " have been able to assure you of my un- same time economical employment of the “ changeable intentions to preserve the public taxes.- - M. Arnaud ben presented friendly relations between the two states.


and means, or receipts of the year “ I wish they may convey to you these as- 13.-~The following is the estimate pre. surances, as also those of

esteem and

sented by the accounts of the minister of regard for you. I pray God, my dear and finances, with regard to the effective pro. great friend, to have you in his holy keep- duce of the year 12, and to the circuming." (Signed)

NAPOLEON. stances which must have an influence upon

the same returns during the year 13. FRENCH FINANCES, Report of a Discus:

ORDINARY REVENUE. sion and Statement in the Legislative Body Land, Personal and Sumptuary Taxes, Taxon moveaof France, 21 Feb. 1805. –

bles, additional centimes for fixed expenses, paid The order of the day was read for the into the public treasury, doors, windows, and discussion of the bill presented on the 22d

patents, amounting in all to .... 290,860,678 fr.

Regie of enregisterment, domains Pluviose, concerning the finances of the

and nationai woods, custom. year 13.-M. ARNAUD, orator of the

houses, lotteries, united ruties, section of finances, investigated the bill on- mint, divers accidental receipts. der these four points of view: 1. The divers upon estinates

... 288,448,522 distributions of funds anterior to the current

Total of the ordinary revenues 579,319,200 year. 2. The expense of the political esta: blishment during ihe year 13. 3. The ways


Portion of Interest of the and means, or receipis in the year 13. 4,

public debt of the ciThe present views of amelioration and sore- devant Piedniont, recast for the year 14; he successively pre- imbursable by sented, under these head, all be general,

Italian Republic 3,000,

Anterior Taxes in the and particular reflexions made by the section of the finances of the Tribunale. We shall

year 9,


Securities of receiversvotice the 2d and 3d heads, as being the general and particular most important ones.

appraisers, notaries,

bailitts of the tribunals, Erpenses of the Political. Establishment

attomies, huissiers, during the Year 13.

change brokers, and The Expenses of the Political Establishment is

these persons fixed by Art. VIII, IX, X, Cap IV. of the present

ployed in the regie Bill, at a sum for the year 13, of · 084,000,000 sf.

of united duties 36,000,000 The gerieral amount of these Ex

Sale of domains. .i. 20,000,000

Exterior means penses for the year 12, with the

22,000,000 augmentation which has been ac

/ counted for, is 762,000,000

84,000,000 Whence ir follows that the Ex

One-tenth, as in the year

104,690 800 pepse of the Political Establishment

12 upon the Land-Tax 20,690,500) in the year 13, is less than tljat of

Toral, equal to the ways and means
L.le year 12, by..

in the year 13......rrri

654,000,000 M. Arnaud then examined in what pro- The fourib head relates to ameliorations portion the different branches of public ser- projected for the year 14: and will arise vice are dimioished.--Such a diminution, fron a definitive organization of pubiic in63d he, which leaves, to our means of de- struction and opon the organization of the sence against the tuemy their full activity, a regia of the united doties.- M. Are diminution froin which the service of no naud then concluded his speech by ite toladministration nor any interior ainelioration lowing observations : "" The section of 118



Marine ..

finances of the Tribunate feels a satisfaction


Public Debt and Pensions in proclaiming the perfect accord which sub

94,827,055 The Emperor's Household

4,666,107 sisis between the prerogative of the throne

Ministry of War

197,406,674 and the right of the Legislative power, at a Administration of War

134,504,463 moment when acclamations welcomed by

213,519,056 the Tribunate, have elevated to the empire



Worship the great Napoleon. Yes, gentlemen, this

3,232,057 Finances

40,173,595 is the first time since that memorable period,

Public Treasure

0,607,08 that you are called on to seal with the Le- Exterior Relations

7,506,098 gislative power the alliance of the ihrone Justice

41,717,459 under the fourth dynasty, with the free and

General Police .

194,887 annual votes of supplies. It is in this char.

Expense of Negotiations..

19,308,075 ter of emancipation of the property and in

813,462,887 dustry of Frenchmen that consists the gua Divers Disbursements ...

2.337,440 santee of the glory and durarion of the dynasty of the Buonapartes, who have conquered

Total Expenses..,.... 815,800,327 our hearts in as much as they bave cemented our rights.--Gentlemen, I believe I have clearly stated to you that the present bill re

REFUSAL OF BANK NOTES. gulates the distribution of the returns an

Sır, --!am much obliged to Agricola terior to the year 13, and provides for the (See p. 3) for the attention he has paid to urgent expenses of war, by sufficient receipts luy queries, and for the trouble he has taken to keep up such a formidable establishment in answering them; at the same time, I by land and sea as cannot fail of giving must observe, that there appears to me a weight to future negotiations for peace. more sunupaty method of acting applicable Lastly, you will not fail 10 remark that the to the first query, viz. by commencing an ac. concluding leads of the bill will be the tion against the chief clerk of the court upon means of conducting the financial adminis- the cheqne, given for the amount of the tration towards a system of amelioration, debt paid to him by the defendant, which, I gradually progressive. --The section of ti- presume, the banker upon whom it is drawn nances of the Tribunate, actualed by these will refuse to pay in specie. As the costs of considerations, proposes to the Legislative such action must be paid by the chief clerk, Body, the adoption or the present bill. No it would necessarily induce him to direct, orator from the Council of State, or Tribu- That in future no money should be received nate speaking, the discussion was closed.---' into court, unless paid in specie, and thus The members then proceeded to give their

not alone would satisfaction be obtained in totes upon the bill passing io to a law, when the particular: case, but the paper system it was decreed by 260 against 12.

would receive a drep, if not a deadly wound.

- Now I am writing you will permit me General Result of the Accompts of the to observe, that in the latter part of AgriTreasury for the Year XII.

cola's letter, he has fallen into a very conRECEIPTS.

siderable error. The act of parliament pass

ed for the purpose of alleviating, in some Direct Taxes ...

.... 327,980,249

degree, the severity of the laws, which ada Of the Enregistrement and of Custom Houses.

mit of imprisonment for debt, does not at Divers Products

191,091,727 National Woods


all take away the necessity of special bail ; Alienation of National Domains ... 0,284,387 it only provides, that instead of giving bail to Produce of the Regies and Administrations. the sheriff

, a person, on being arrested, may Of the Custom Houses

40,287,015 pay ibe sum sworn to be owing, into the Of the Post Offiecs

8,946,976 hands of that officer, together with a certain Of the Mint


sum for costs, and in default of special bail Of the Lottery

15,659,401 Of the Salt-Pits


being put in in due time, the debt, togetber Divers Receipts

27,692,151 with the taxed costs, will be ordered by the Extraordinary and Exterior Receipts .. 141,178,023 court, on motion, to be paid to the plaintiff.

If special bail be regularly put in then upon 809,203,751

the like motion, the money will be ordered Produce of Effects negotiated or recovered. By the Sinking Fund

to be repaid to the defendant. In order to

1,493,708 By the Administration of Enregistrement : 1,400,445

try the merits of the action, special bail

must, of necessity, be put in; and, iberec 812,097,964 fore, in no instance, does a plaintiff lose any

part of the security to which he was entiiled

previous to the passing of that act. The my part, I know of no other measures that perinission to make the lodgment in bank are passed quicker than the ordinary forms notes is entirely referable to the bank re- of practice a!low, except acts for ibe suspenstriction act, and any loss which may arise spion of the hatcas corpos act, for the pró. on that account, musi be registered anjongst. claiming of martial law, and such like popu. the number of good things which that act lar measures. It is now alone, however, has occasioned. But, in truth, no evil can.. that there is an opportunity, in some degree, arise to a plaintiff from the lodgnient being

to avert these alariving consequences. The made in bank notes, for he is certainly not evils I have described are yet in embryo, and bound to accept from the sheriff any thing with attention may be crushed in the bud: but specie; and, therefore, should any loss let them attain a little more strength, and be sustained by the depreciation of bank pa. no:ling will be avle to prevent their grow. per, it must be borne by that officer. ---In ing to their full extent. As a trifting flake a pracical point of view, perliaps, nothing of snow which, when it first begins to move, can be more embarrassing and dangerous might be stopped with a feather, in its prothan the ambiguous and deceitful way in gress down the Alps, ivereases to a size so as which bank notes are now considered as a io overpower all resistance, and cause the payment." It is true, that a man who ten- most horrible destruction ; so will this system ders the aniount of a debt ju bank paper can. increase, until it absolutely overwhelms the not be afterwards arrested for that debt, but kingdom in ruin:- It musi be concluded, such tender does not at all prevent the cte- that these things are not unknown to minisditor from commencing an action against ters; and yet, if they are known, why are bim; and thus, by this half measure of the they not placed beyond the possibility of legislature, a debtor may be put to an im- happening? Is it want of boldness or of mense expense, at the optionand merely to sense that induces them to be so indolent gratify the revenge of an obdurate creditor. and inatieptive? God knows, that in some He cannot procure specie from the Bank, | cases they display no want of boldness. How and his creditor will accept of nothing else. far they may be in want of sense; it is not, He is perfectly remediless, and has not even perhaps, prudent to say. Time' will, howthe privilege of going to jail; for the cre. ever, show, and it seems that to time we ditor will issue his exec tion against

must look for all remedy. With regard goods, and not against his person. The cre. 10 the act " for the more effectual prevenditor will be justified in selling property • tion of frivolous and vexatious arrests and worth, I will say; £300 in paper money, for “ suits," instead of objecting to it, those of 200, or even Lido, in order to procure who are in any wise acquainted with the species and, indeed, I know not that any evils which it was intended to remedy, will extent of loss would make him liable to pu. think the original framers and promoters of nishment'; and, thús a man might be abso. it entitled to no small share of public praise lutely ruined, without any possibility of re- and approbation.---! am, Sir, &c. dress or prevevtion. Every map who con

Crito. tracts a debt tacitly promises to pay it in le. gal-com, and if the creditor insist upon such SUMMARY OF POLITICS. payment, he is strictly rigit in so doing. Ti MIDDLESEX ELECTION.--The Com. is no fault' of his ihat the government has mittee of ihe House of Commons, appointed given any corporate body a right of issuing to examine into, and report opon, the paper, without being bound to repay it in

gronnds of the perition of certain frecholders specie, and yet have declined to make such of the county of Middlesex, made their repaper a legal payment. Should the Bank Paper port to the House, on ile 5th instant, which ever be refused payment, (which no man can report places Sir Francis Burdett jo bat tell how soon may be the case) the publicin- seat, out of which, to the great injury and jury would for a rime, bé incalculable. Each | disgrace of the county, he has been kept snan would then insist upon payment in a during the former part of the session.---It coin lable to do depreciation, and no man will be remembered, that there were, upon would be able so to pay. The trading part this subject, tevo petitions presented to the of the community must inevitably be ruined. House of Commons, by the freeholders in It is true, that upon a representation of these The interest of Sir Francis Burdett; but, the effects to the legislature, some new regula petition which produced the report we are tion would be madr i but, who does not now speaking of, was presented by Lord know, that immensa loss and injury might William Russel, on the 25th of January; be sustained, before such a measure could and, as it should now be read through with be agreed upon and passed into a law. For att ntios, it may be useful to remind the reader, that it is inserted in the present vo- not be entered on the poll books till another Jame, p. 161. Thai petition states, that Sir day. Thus all those freeholders, who were Francis Burdett ought to have been retorn- unable to go to Brentford a second time, and ed to serve in this present parliament, and who were put aside in this manner, were ene, that the Sheriffs did, illegally, wrongfully, tirely deprived of their riglits, and Sir Franwilfully, and falsely declare the majority of cis Eusdeit of their sufrages. As the poil. numbers to be in favour of Mr. Mainwa. drew towards a close, however, this postring, and illegally, wrongfully,.wilfully, and poning practice became the more d.sngerous falsely returned Mr. Mainwering to serve to the interests of Sir Francis Burdett; for, for the said county in the present parliament. it was evident, that, if the Sheriffs possessed This was denied by Mr. Mainwaring; and, the power and the right to postpone the udthereon the parties were at issue before the miting of as many as they pleased of the : committee, who were apponied to try the votes tendered for Sir Francis on the last merits of the petition, and whose report day of the election, they did, in reality, posthereon was in substance as follow's: “ That sess the power and the right of preventing George Boulton Mainwaring was not dúly him from being elected, opon that occasion, " elected, and ought not to have been re- as a member of parliament for the county of “ turned; that Sir Francis Burdett was Middlesex. To guard against this, there“ duly elected, and ought to have been re- fore, the counsel of Sir Francis Burdeit de“ turned ; and, of course, that the perition manded, on the last day of the poll a calego" against the said return was not frivolous rical answer from he Sheriffs as to the con" and vexatious.” Thus, then, the House ! duct they would ultimately purvue with reof Commons have decided in favour of the gard to the postponed voies. Mr. Erskine petitioners; and, in that decision, the House

was written to by these counsel for his opi. has given its sanction to the siatement of nion upon the subject; and his opinion was, the petitioners relative to the conduct of the that, if, at the hour appointed by law for Sheriffs. Nevertheless, as if with a view of the final close of the poil, there shquid be censuring and selling at defiance the House any votes tendered and not decided upon by of Commons, the writers on the side of the the Sheriffs, the Sheriffs would be bound to Sheriffs (which writers, be it observed, are decide upon them, and to include them (if ail ministerial opes) have most impudently fit to be included at all) in their counting : put forward assertion upon assertion, that no up, previous to the making of their return blame wbatever is imputable to the Sheriffs, to parliament. * In this stage of the profor having made a return exactly the con- ceedings the Sheriffs were formally appealed trary of that which ihey ought to have made. to by several freeholders in the interest of The tone of these writers; the broad hints Sir Francis Burdett; whereupon the Sheriffs they throw out against the decision of the declared, “ that the votes aciually tendered committee of the House of Commons; the upon the poll-books for the one or the reluctance with which they acknowledge “ other candidate should be examined and thai Sir Francis Burdett has a majority (for " decided on, before the declarution of the “ such we must call it," say thry,

"final numbers, provided the persons making "ibe commitee has declared in his favour;)" « such lenders came round to the Sheriff's are well worthy of observation, particularly “ box to substantiate their claims." Upon as they are descr ptive of the dispositions of this assuraoce several freeholders acquiesced, that mild and obedient race of beings, who and went round from the poll-books to the baye so long been representing their oppo. Sheritt's' box; and this declaration also satisDents as restless and turbulent meg.-o fied the counsel of Sir Francis Burdett; order to form a true judgment relative to the and, at the close of the poll, supposed, of conduct of the Sheriffs, we must look back course, to include the good votes tendered to what passed during the election, and par- and deferred upon the above declaration of ticufarly at and towards the close of the poll the Sheriffs, there was a majority of ten for -It was, during the whole of the election, Sir Francis Burdett. The universal joy felt the constant practice of the committee of Mr. and expressed at this moment will be long Mainwaring, to object indiscriminately to remembered by all those who witnessed it. all votes tendered for Sir Francis Bardett in The next day, however (Thursday the gtla the afternoon of each day's poll. By this of August) a request in writing was made means the examination of these votes, by the to the Sheriff's, signed by Mr. Mainwaring, Sheriffs, was frequently postponed till it was Sir W. Gibbons, Mr. Rae, Mr. Melish, and too late to decide on them that day, or sill, by one means or other, the decision upon * See this correspondence in the SPIRIT then was se long deferred, that they could OF THE PUBLIC JOURNALS, p. 786,

6 since

Mr. John Bowles, demanding that they • Sheriffs acted by the advice of their asshould declare the numbers as they stood on 66 sessor." Be it so: but this assessor is, the poll at three o'clock on IVeilnesday, and surely, the responsible othcer, then ? " No: that they should make their return accord. “ he was not. Sheriff. He had no power. ingly; and, to this demand the Sheriffs, nol- He merely gave his opinion." Was bis withstanding their declaration of the day be. opinion binding on the Sheriffs, or was it fore, yielded, making, accordingly the return vot? If it was, he was the real possessor of which has now been set aside by the House the power, and, of course, is respousible for of Commons.A remark made io the the wrong; if it was not, the Sheriffs acted Morning Post at the time is so entirely to from their own free-will, and therefore theirs the purpose, that I cannot help transcribing is the responsibility.---If, by having reit here. " Without taking up the cause of course to the advice of ibeir assessor, or any “ either party we cannot help regarding this oiher counsellor, the returning oicers at “ decision as extremely irregular. It amounts elections get rid of all the responsibility at

10 this : that the mere objeciion, however, tached to a false return; and if, by such a

groundless, precludes the rigbt of vote ; course of proceeding, responsibility is no“ for, if an objection be made, and the de- where to be found, what remedy cau either “ cision of its force reserved till a period the electors or the elected have against the “ when there is no authority to decide, then wrongs that such officers may do ; What " the objection alone, however groundless, security has the parliament against the in" is decidedly fatal. "Tho e persons who trusion of persons having to right to sit " tendered their votes, and who, having a “ The House, by hearing and trying peti

legal right to vote, were not allowed to " tions will set false returns aside, as it has give their suffrages, have legal remedies of “ done in the present instance." But, is

course; but, speaking in the plaio lan- this enough? To say nothing about the pro“ guage of the constirution, we would ask, bable conduct of a committee wbich should " who can remedy the county for the priva- be in whole, or in part, composed of mem. “ tion of the representative it would have bers seated by false returns, which sort of “ preferred ?" | Indeed this was so plain, composition would frequently be met with, that none except those who were eager to were the House once to adopt the monstrous procure a false return affected not io per- doctrine of the irresponsibility of returning ceive it. That wrong was done so Sir Fran- officers; to say nothing about this, is it a cis Burdett and to tie county of Middlesex sufficient remedy to the wronged member is a truth that even the writers in the Sun and his constituents, that he is, after several and the Times do not now attempt to deny. months, perhaps after a whole session or To wbom, then, was this wrong to be as- (wo, at last seated where he ought to have cribed? Where are the injured parties to been seated from the moment the election look for redress? And what are the means, was ended? Can any one discover a remedy by which such injuries are, in futute, to be here? Can he discover that redress, which prevented? --"The Sheriffs," say the Sun the law invariably supposes to be provided and the TIMES, are perfectly blameless. for wrong done, either to the community, “ The committee of the House of Commons to bodies of men, or individuals ? Besides, have passed do censure upon their con- can the enjoyment of the right, even for the “ duct.” For argument's sake, allow this remaining part of the session, be obtained for statement and the intended inference to be nothing: for-merely petitioning? Is not every correct; allow, that the Sheriffs were so application of this sort unavoidably attend. perfectly ignorant of the duties of their of. ed with great uneasiness, trouble, and cost ? fice, that they cannot fairly be made Must not false returns, therefore, remain to answer for the wrong of which they unimpeached, whenever the wronged party were the instruments; allow that the count. is destitute of great pecuniary means? And, ing of the hob-nails before the Cursitor if there be, at last, no responsibility; noBaron of the Exchequer, was pot, with re- thing effectually to deter returning officers spect to these two Sheriffs, a ceremony, en- from making false returos; if the law has, tirely useless ; allow all this ; but, is ihere, in such cases, no power to protect injured then, no responsibility any where? " The indigence against oppressive opulence; is it

not evident, ihat the real question at an of Sce SPIRIT OF THE PUBLIC JOURNALS election is, not whether a candidate has a for 1804, p. 807. All the principal writings, majority of votes, but whether he bas a purse on both sides, relative to the Middlesex Elec. sufficient, either to gain the friendship or to tion, will be found in that work, between p. defeat the enmity of the officer empowered 046 and


10 make the rezuin-The Sheriffs of 1

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