year. Such a sacrifice may be a little hard on the middle classes; it will not be extended to the lower classes; and as to the superior class of fortunes, if it tends to preserve them, it ought not to create a murmur. Some other considerable measures are maturing.

I understand that there is a larger batch of new peers than I believe to be wise and expedient. We are changing the essential character of both Houses of Parliament at least these numerous creations have that tendency-I must not, however, say so, having reason to believe that Sir Gilbert Elliot is on the list as Lord Minto, and one or two other particular friends. The story of the Kingsborough family is melancholy and shocking.

It has sometimes been in contemplation to convert our salt duties to a commutation. Is it possible that such a measure would give alarm to the south of Ireland for the victualling trade? It ought not, for we have no cattle, and there is in that case also a drawback of the duties.

Portugal denies that her Minister had power to conclude any treaty with France. It looks also at this moment as if the Emperor would be forced to renew the

war.

Believe me, my dear Beresford, yours ever affectionately,

AUCKLAND.

MR. BERESFORD TO LORD AUCKLAND.

Abbeville, October 24th, 1797.

MY DEAR AUCKLAND,-I received yours of the 6th on my return from the north, where I have been on my private affairs, which I found very much deranged, owing to my attention to other business and inattention to my own. In short, I found myself plundered, and my agent in debt to me near 30007. I mean to go down again in the spring, and arrange my affairs thoroughly. I am very happy to find that Mr. Pitt is not likely to be embarrassed by his money business, and I trust that Lord Duncan's late success will assist him by keeping people in good humour, and perhaps have some influence on the minds of the Direction to induce them to peace. It certainly was of the highest advantage to this country. We continue to be in a very critical state the spirit of revolution still continues, though smothered, in the minds of the United Irishmen, and the hopes of plunder, non-payment of tithes and rents, and a recovery of the ancient forfeited properties, animates the minds of the lower order of people, both Papists and Dissenters. Outrages continue to be committed locally on the south side of Dublin, in Cork, and the west of Waterford. Those in the south are against tithes; they will not bid for another's land nor anything distrained. This I think little of, for men of property join heart and hand to stop this, and thus it will be very soon quieted.

We are in a sad way for want of money. The taxes of last year were nonsense, and I believe they know not

what to tax this year. They have taken all tax off the breweries, they have destroyed the hearth-money, and with a large accumulation of debt, have nothing to substitute in their place. This moment an express is come down to me to desire my immediate attendance at the Castle.

Ever yours,

Adieu. Ever

J. BERESFORD.

LORD WESTMORELAND TO MR. BERESFORD.

London, Feb. 2nd, 1798.

DEAR SIR, I am sorry to trouble you again relative to Captain Woodley's affairs, but beg to enclose you two letters from Mr. Bankes, and shall be much obliged

to you if you will compel the Custom House officers to do what is right, or inform me what the difficulty is.

We are told in London that Lord Moira is gone to make his harangue in the Irish Parliament, which I can hardly believe; but if he should, he will afford some amusement to Lord Clare.

Notwithstanding these boastings and threatenings, I cannot learn that the French have any considerable equipment in readiness for the invasion of England; they have, it is thought, something in forwardness to westward, at Havre and St. Maloes, either for Guernsey or Jersey, or perhaps Ireland. Everybody in this country speaks with much anger of the proposed absentee tax, and considers it a most hostile and offensive

proposition; the measure seems to be so absurd and impolitic that I have little apprehension of its passing. I beg to be remembered to my friends.

Am, dear Sir, yours very sincerely,

WESTMORELAND.

MR. BERESFORD TO LORD WESTMORELAND.

Dublin, 8th Feb., 1798.

MY DEAR LORD,-I have received yours of the 2nd, relative to Captain Woodley's money, and spoke to Theophilus Jones about it, who has inquired into the cause of its not being paid; the money was, by order of the Board, long since remitted by the Collector of Waterford to the Collector of Dublin, and by him paid into the Treasury nearly two years ago; so that we have been obliged yesterday to make a new order to have the money paid out of the Revenue at large; and I directed that Mr. Maude should be apprised of the mode in which he was to receive it, so that I trust there will be no further delay.

Lord Moira has already done a great deal of mischief, and his coming here will do much more to the public, and not a little to himself.

Our Budget was opened this day: our Supply 4,000,0007., our Taxes 400,000l. a-year.

The organization of rebellion goes on and increases daily; if we do not attack them they will us; we have been too long looking on.

Not a word of opposition in either House yet.

It would be wiser for absentees not to be angry until they have reason. The tax may be proposed, but in such times as these will not be supported. I believe it will some time or other take place.

I am, my dear Lord, with great truth, your affectionate and obliged, humble servant,

J. B.

LORD WESTMORELAND TO MR. BERESFORD.

London, 15th March, 1798.

DEAR SIR,-I trouble you with Mr. Bankes' letter, which will best explain itself. You will observe that he is struck, as everybody else is, with the Commander-inChief's manifesto, which, unexplained, seems an insult upon the Lord-Lieutenant, Parliament, and Council, and a libel on the Army. It is an implied corroboration of Lord Moira's statements, and a direct disobedience of orders. When we hear more about it, a better judgment may be formed, but the sort of explanation given by Pelham, as stated in the debates, does not throw much light. Pray tell me what could be the object, or what is the secret history of it.

a Sir Ralph Abercromby, Lieutenant-General, K.B., son of George Abercromby and Mary Dundas; born 1734; appointed Commander-in-Chief of Ireland 1797; succeeded by Lord Cornwallis 1798; appointed to command the expedition to Egypt in 1800; killed at the battle of Alexandria 1801; married, 1767, Mary Ann Menzies, who was created, 1801, Baroness Abercromby.