year's service as quarter-master, (one our nature ; a forfeiture of time, in of the most comfortable stations an proportion to the offence, would be old sailor can fill) gets removed from far more effectual than the brutal the conn, when eye-sight and hearing and brutalizing lash. Honorary rebegin to fail, and is put in the gun- wards also should be held out for. ner's crew, to drag on as long as he good conduct ; they would operate can make a cartridge, or a wad, or as strongly upon the men as they do point a quarter-deck or cabin breech- now upon the officers. An indiviing ; till the doctor at last, weary of dual, Alexander Davison, distribuattempting to cure old rheumatic ted medals to all who had been in complaints, and desirous of lessening the battle of Aboukir ; and we have the number on the sick list, applies known instances wherein it has been to have him invalided ; that is, dis- one of the last requests of a dying missed from the service, with the pric seaman, that that medal should be vilege of tottering clear of a press carefully transmitted to his friends. gang for the remainder of his life. It is the worst of all policies to de. Suppose him to be certain of Green. grade men, and to make them feel that wich, (which he is not,-for it is a they are degraded; teach them to . matter of favour, and not of right,) know their moral and religious duties, age, or incurable infirmities, are the which, by means of that system for qualifications which must entitle him which Great Britain is indebted to to it. Such a prospect may indeed Dr Bell, will now be done ; teach afford him consolation when those them to respect themselves, cherish in evils are coming on, but it can hard. them the sense of honour and of jusly be regarded as hope : hope should tice, and martial law may give place be of the nature of joy ; and if we to a practice more congenial to the would encourage men to enter the ser. nature of an Englishman, and the laws vice, the reward of their service should of England. Trial by jury may take be certain, and the time when they its place; and thus that tyranny, by may claim it definite, and not too which most mutinies are provoked, distant. Their discharge they should would be prevented. Put men upon be entitled to at the end of the first their honour and their conscience, and term of seven years ; with the second if a comrade be guilty, there is no fear term, an increase of pay should com- that they will pronounce him innocent mence; a second increase at the end of for the sake of screening him from pu. the fourteen years, and at the expira. nishment. tion of one-and-twenty, full pay for Let not the reader start at the aslife; and an honorary distinction if sertion, that most mutinies are prothey chose to serve longer, from year voked by tyranny. If there be one

evil propensity more common than Oh that statesmen would but feel another, it is that which leads to the and understand how much more easy abuse of power ; and for this we may it is to lead men to their duty by appeal, not only to the evidence of all hope, than to deter them from evil history, but to every man's school. by fear! The system which is here boy experience. Many a man has recommended offers the surest mode been made commander in the navy of gradually abolishing those pu- before he has ceased to be a boy's nishments which are disgraceful to the authority of which he feels him


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self possessed makes him imperious, It is true, that tyranny and oppreswhile the weight makes him anxious sion are provided against by martial and fretful : he harasses the men for law, but these offences are not in their want of that method and self-confi- nature so definite as mutiny, neither dence which nothing but experience are they, nor can they be punished can give, and thinks by severity to with the same severity, even if there force respect.

Men of good heart were or could be the same disposition and good understanding outgrowthis, to punish them. Had it not been for and perceive their error ; but it is a a mere accident, Captain Lake would perilous stage through which they have received no other punishment pass, and sometimes, before the cap- than a private reprimand, for an act tain has acquired experience, the which nothing but accident preventcrew have become desperate. We ed from being murder. Other incould instance an officer, in whom, stances might be given, but the inviwhen time had ripened him, the ele- dious labour may wellbe spared, where ments of firmness and gentleness were the object is not to declaim against mixed in such perfect

union, that no evils which have existed or may exist, man was ever more perfectly or more but to shew by what means they may justly beloved by those under his com- be prevented. The system of limited mand ; but he had been trusted with service, increase of pay in proportion command too young, and the remem- to length of time, with a discharge brance of the severities which he had upon full pay for life at the expirathen exercised, and of their conse- tion of one-and-twenty years after the quences, troubled him on his death- age of twenty, seems to afford those bed. But examples of a different na- means. Were that system thorough. ture might be cited; men might be ly established in the army and navy, named who have shewn themselves volunteers would never be wanting incapable of shame or remorse, and for either ; and when it was known whose unendurable tyranny has some- that men might retire from the sertimes proved fatal to others, and vice of their country at any time after sometimes to themselves. Persons the age of one-and-forty, with a ceracquainted with the navy will recol- tain and comfortable provision for lect one case of shipwreck, where the life, no other bounty would be requicaptain is vehemently suspected to red to tempt them into the service. have perished, either because some of Calculate the chances of life and of his crew seized that opportunity of war, and it will be found that no avenging themselves, or because none great additional expence would be inof them would stretch out a hand to curred by thus giving the bounty at save him. And in a case of capture, the end of the term instead of the be(how recent or how remote is of no ginning ; but if an additional yearly consequence) the crew of a king's million were necessary, it would be ship are reported to have fired with.. well bestowed, and a hearth-tax or out ball, in order that they might be poll-tax for such a purpose would made prisoners, and thus delivered be cheerfully paid by the people of from the oppression under which they Great Britain. had neither remedy nor hope.




Proceedings respecting Ireland. Irish Budget. Distilleries. Sir J. Now

port's Motion upon the Report of the Commissioners of Inquiry. Tithes. Catholic Emancipation.

The charges upon Ireland for the an extent, that he wished it could year were 3,974,0001., interest and have been avoided; but it was better sinking fund upon the public debt;

the public debt; to have recourse to it, than, under ex6,614,0001., the quota of the supplies; isting circumstances, to load a counand 541,0001. for treasury bills char- try like Ireland with 60 great an ged on aids of the year, making a to. amount of new taxes. The sum netal of 11,129,0001. The ways and cessary to be provided in the present means to cover these charges were year was but 331,2691. ; and though the annual revenue, estimated at the charge upon the revenue had in 5.000,0001., a loan of 5,400,000!. creased, yet the revenue had increaBritish, equal to 3,849,0001. Irish sed in a higher proportion. The excurrency, and 311,0001. surplus of port of linen had decreased 400,0001., the consolidated fund, leaving an ex- but that deficiency had been made up

cess above the charges of for by an increase upon different other May 30. 31,000l. In bringing for articles. Hides and skins, and linen

ward these estimates, Mr and worsted yarn, had decreased in Fuster said, “ that he felt justified in the exports,-a proof of the increataking the revenue of Ireland at five sing prosperity of the country, when millions, large as that sum was, be- the raw materials were kept to be cause in the preceding year it had in- manufactured in it. The export creased half a million. It was indeed corn had never been so large as last true, that in that year it had been only year. The

and means which four millions and a half; but then, he proposed were 35,0001., by a penowing to peculiar circumstances, the ny upon the postage of every letter, distilleries had fallen a million short, thus assimilating the post-office char. producing only two hundred thousand ges of Ireland to those of Great Bri. pounds instead of twelve hundred. tain ; 70,0001., by equalizing in like But to compensate in some degree manner the duties on tea, excepting for this defalcation in the excise, there however an allowance of 3 per cent. was an increase in the customs on rum to indemnify the Irish dealers for the and foreign spirits, amounting to one expence of coming to London for half more than at any former period. their tea ; and by a duty upon curThe loan was unquestionably of such rants and raisins, which might be ta



ken at 10,0001. ; 30,000l. by equali. might have been granted at a rate zing the stamp duties, and by raising which would have produced a fund the duty on advertisements, which in for the service of the country,-inthis country wasthree shillings, in Ire- stead of which it was given away alland, two ; 100,0001. by an additional most gratis, for the loan of one mil. 12 guineas per ton on Port and Spa- lion at as high a rate of interest as it nish wines, and 18 guineas on French would have been lent to individuals, wines ; 18,0001. by a regulation re. and for a small alteration in the malative to stowage, and 85,0001. by an nagement. A sum greater than at addition of 50 per cent, to the win. present might be received out of the dow tax, which would even then be duties on wrought iron imported from less than what was paid in Scotland. England. The 10 per cent. custom The sum of these ways and means duty ought to produce 53,0001. ; inwould be 338,0001., leaving a surplus stead of that, by some mismanageabove what was fully sufficient for ment, it only produced 17,0001. There the sinking fund and interest of the was also a great balance remaining year's debt of 67317.

due from dead and dismissed collecSir J. Newport reminded Mr Fos- tors; and knowing that many of these ter of the old remark, that in finan- sums might be easily recovered, and cial arithmetic two and two did not applied to the public use before new always make four. “The increase in taxes were devised, he could only impostage, he thought, would diminish pute their long outstanding to the rethe correspondence in Ireland, and missness of the agents and solicitors thus lessen,

rather than augment, the employed.”

The stamp duty was al- Mr Foster admitted this year, that ready so much eluded, that it did not his opinion respecting the produce one tenth of what it ought ; distilleries in Ireland had March 1. to augment it was to give a higher been erroneous. “The inpremium for defrauding the revenue. crease of illicit distillation," he said, The advertisement duty would defcat “ had been prodigiously great since its own ends; two thirds of the busi- the prohibition of distillation from ness of the country was already done wheat, farmers encouraging the illicit by hand-bills, in consequence of the trade in order to procure a market existing duties, and this practice would for their produce. În 1807, the quanconsequently now become more ge. tity of spirits distilled by the open neral. The last increase on wine had distilleries was six millions of gallons, produced an astonishing loss of reve- and the revenue 1,230,0001., while nue, and the same effects were now to last year it had scarcely been one be expected; the window tax, though fourth of that quantity ;-the whole houses with only seven windows were intermediate quantity had been supto be exempted, would still be a heavy plied by illicit distillation. A radical burden on persons living in towns, change, therefore, in the system of reand small shop-keepers.” Having said venue was necessary. When he came thus much, he pointed out what might into office, he found the system on have been, and what might be, made which he had since acted in full force ; available for public purposes, before it was on a wise principle, and went new burdens were laid on the people. to encourage large stills as the means “ The renewal of the bank charter of inducing parties possessed of extensive capitals to enter the trade; which were now contemned, would, but however good the principle, it had by being enforced, become more refailed, and the illicit traffic was car- spected. A dangerous class of perried on by small stills to an almost sons also would be put down,—those incredible extent. To surmount this who, without the cognizance of, and evil, small legal stiils must be encou- unknown to the magistrates, kept raged all over the country, by dis- houses for the sale of spirits illegally continuing the bounty to the large distilled, under whose roofs had oriones. He acknowledged that there ginated many of the evils which had were some grounds for the complaints lately so much afflicted Ireland.” of the Irish distiller of the fluctua- Sir J. Newport said, “ he accord. tion of the revenue laws, and he said ed most cordially with Mr Foster's that he would endeavour to obviate proposed measures, which went, in similar complaints in the future, by fact, to do what he himself had for granting licences for thirty years, the last four years pressed upon the which would give stability to specu- consideration of the house. But the lation, instead of for one year, as had plan which, on his best attention hitherto been the practice. He pro- to the subject, he had ever thought posed also to reduce the duties from most advisable, was to adopt the sys. 58. 8d. per gallon to half a crown ; tem of licence ; that was, to charge there would be a risk of diminution a certain duty monthly upon the cain the first year, but this measure pacity of the still, and leave it open would destroy the illicit trade, and to the trader to make more of it by then the sum paid the government by his exertions, if he could. The meathe legal distiller would much more sure of employing the collectors of than counterbalance the lower rate of hearth rates, and assessed taxes, he duty. He would also simplify the was convinced, would never answer ; law, by abolishing the existing dis- those taxes were not too well collecttinctions and drawbacks on the quan- ed now, and by adding another duty tity of malt or spirits, and simply to the collectors' task, the revenue charging 2s. 6d. per gallon on the would suffer still more.” Mr Fosquantity distilled. And to avoid the ter replied, that these collectors were increased expence of collecting the released from their present duty durevenue, he proposed to have this duty ring the six winter months, when the collected by the collectors of hearth distilleries were most employed ; and rates and assessed taxes, without the that the system of survey was better intervention of the excise. His ob- than that of license, which indeed was ject was to pass a law beneficial to rendered impossible by the Union : Ireland ; revenue was not his sole ob- for the allowance of countervailing ject, though from his situation it duties between England and Ireland might be thought so ; and he would could never be carried into effect, gladly listen to suggestions from every when it could not be ascertained what side of the house, without thinking was the incumbrance on the spirits of of party, or difference of feelings on Ireland.” Mr Parnell supported the other points. By the proposed syş. license system; “ It had been tried,” tem, the morals of the people, which he said, " with great success in Scot, were so injured by those illicit stills, land, and though of late departed would be improved, and the laws, from, it was not given up till it had


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