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to the public burthens, the diminution produced by your plan on the one hand, would go very far to counterbalance what would be derived from it on the other.

4. I think it will hardly be denied, that commercial transactions depend principally for their prosperity upon the sanctity which is shewn to them; and that they, together with every other species of enterprize, are mainly promoted by a confidence among those who embark in them that the gains and consequences of their labour and capital will be their own, and not subject to any arbitrary and capricious inspection. The advantage of taxes upon expenditure over personal taxes is in this respect indisputable, that the one are optional and gratuitous, the other forced and obligatory; nor do I know a greater check which could be imposed upon mercantile or agricultural industry, than a law which should, as you propose, compel a person of this description, acquiring by his capital and labour 30,000l. per annum, to surrender the enormous sum of 7,500l. in a direct tax to the state. Would such a man be encouraged any longer to embark his skill, his time, and fortune, in pursuits not less beneficial per.. haps to his country than to himself? No. The very foundation of our national prosperity would be undermined; and we should speedily discover, that by our rapacity and cruelty, in murdering the goose, we had lost for ever the golden egg which she had daily produced.

5. To establish this objection, viz. that your plan would be the parent of continual perjury and evasion, much need not be said. The multiplicity of oaths which have of late sprung up, have tended very much to do away all reverence for their sanctity; nor is that principle ever more in danger than when a struggle takes place between duty and interest: to compel men therefore by oaths to account to the state for the hitherto most secret concerns of their lives, is to lay a trap and inducement to perjury, which a great part of your population could not withstand. And I believe you would think a revenue ill acquired, which should be purchased at the expense of converting British truth, openness, and honesty, into transatlantic fraud, cunning, and duplicity. Upon these, therefore, sir, and many other grounds which might be stated, I object decidedly to any plan of taxation, which is to assume to itself the obnoxious power of telling men in any country, much more in a commercial country like this, where their gains or fortunes shall stop, and from what sum they shall become mere labourers for the state. It is very easy, sir, for politicians in their closets (seated for instance upon such a three-legged stool as you somewhere tell us you possess) to form schemes of finance: but it is not sufficient to say that money can be thus or thus obtained; but we are to consider whether we can find means consistent with the end; whether our plan, for instance, is reconcileable with the principles, habits, and feelings of the people; and whether a machinery can be constructed through which to render it effectual. In all these respects your plan is deficient.

But you fondly persuade yourself that you are merely following the footsteps of Mr. Pitt, and are only proposing to extend the scale which he had formed. Instead however of your principle being grafted upon that of Mr. Pitt, it is in direct opposition to it. Upon referring to the debates, I believe you will find that Mr. Pitt never countenanced such a measure, nor never noticed it but to refute it. Mr. Pitt's was a descending scale, your's is an ascending one. Mr. Pitt proposed that every man should contribute 51. per cent. (since raised to 101.) of his income as a war-tax to the state; but it occurring to his mind (a mind not more distinguished by the sublimest rays of wisdom than adorned by the mildest feelings of humanity) that this would be very oppressive to persons of small incomes, he proposed that a mitigation should be made in their favour, and that incomes from 2001. to 601. should pay upon a descending scale, and that all others below the latter sum should be entirely exempt; and though it has been repeatedly urged that the full 51. and 10l. per cent. take place too early, I really must deny to Mr. Pitt, the grasping merit of ever supposing that 50l. per cent. could be ob tained from any income whatever.

Though much more presents itself upon this subject, I feel that I have already trespassed too long upon you and your reader's indulgence. False conclusions are generally founded upon erroneous data, and supported by erroneous arguments: and I think it would not be very difficult to shew, that most of the reasons with which you have attempted to support your proposition, are clothed in its mistakes. I have however preferred attacking the citadel, and shall leave the out-works to fall of themselves. I will therefore only add, that the allusion to the new drop, with which you close your

remarks, and with which I suppose you intend to dignify your plan by a comparison, is by much too refined for vulgar comprehension: and all that I can say in allusion to it is, that your arguments do not appear to me to hang together; and that I hope the execution of your project will long be suspended.

I am, sir, &c.

London, Dec. 22, 1807.

T. M.

A PAYER OF TAXES,

POLITICAL LITERATURE,

(Concluded from p. 427.)

Mr. Brand demonstrates, in a manner equally satisfactory, the necessity and justice of the territorial cession, made to the company in lieu of the pecuniary subsidy, in consequence of the rapid decline of the resources of Oude, and of the actual existence of a large arrear of the subsidy. The cause of that arrear was permanent, so was the annual decrease of the revenue; the security to be given was therefore permanent; the company having, even under the treaty of 1798, a just right to demand a cession of territory in the place of the subsidy, especially if the contin ation should become highly expedient to both parties.

An interesting feature in Mr. Brand's work, is the satisfactory view which he takes of the utility of this measure, in the degree to which it may be considered to affect the interests of the nabobs, and of the inhabitants of the, ceded countries. This latter point, is one that appears always to escape the notice of our Indiau patriots; whether from design or from ignorance, I do not pretend to state. To the inhabitants, Mr. Brand justly remarks: "It is a double revolution, personal and political, of effective princes, and of laws.

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"It is to them an exchange of situation, from that of a country under the govern ment of the nabobs of Oude, to that of the British provinces; from the mixed chaos of an alternate anarchy, and the oppressions of greater and of petty tyrants; from rapines, violence, and murder, to the permanent dominion of fair authority ruling, by equitable laws, the security of persons and property, the quiet enjoyment of the fruits of their labour, and that competence arising from it, which at last improves into general opulence. For these, it has been shown, are the consequences of the change of a British for an Indian government; and even an Indian government, better administered than that of the ceded territories, Asoph ul Dowlah. of our new subjects will be more rapid, and more beneficial, than any thing that our old territorial possessions hold us out an example of. The original task was arduous; it abounded in difficulties; many of the secondary means resorted to to effect this noblest purpose, to lead a people from semi-barbarism to civilization, for want of antecedent experience, were circuitous in operation, and slow in effect. Some, adopted through error, obstructed rather than furthered the great end to which they were intended to be subservient; and it must afterwards have been discovered, that there were others which were then never thought of, which would have brought the good effects of all the rest to an earlier maturity, and added to their number and their degree. Many of these were pointed out to a commonly-enlightened observation: but this system had not for its founder a man of the profound politic reflection, the energy, the decision, that the enemies, as well as the friends, of the marquis Wellesley admit him to possess: had it originated from him, beneficial as its effects have been, even such as it has been shown this country may glory in, they would have been more beneficial, and of greater extent. But if, prior to that, it had been in possibility he should have received all those lessons of experience, which have been above pointed out to be deriveable from what has been already done in the old dominions, he would, at that very time, have excelled himself: and it is with that natural sagacity, improved by that very experience, that he sat down to form the code of institutions, to establish law, security, and social order, in the ceded countries. And for these reasons it is affirmed, that the melioration of their state ( the spirit of marquis Wellesley shall govern those to whose care it is committed, Overweaning mediocrity corrupt it by the foreign admixture of its own plausible imbecilities; no invidicus malignity undermine its principles, or obstruct their effects, to rob his name of the honour it will confer upon him) shall be more rapid in is

Beside, the melioration of the star while under Saadut Ali, or

progress, and higher in degree than that which has raised our old acquisitions to that of hapiness, which is the envy and admiration of Hindustan. The benefit of the cession to the inhabitants of the ceded countries, needs no further to be insisted on. With regard to the personal interest and accommodation of the nabob, Mr. Brand observes, that there are two respects in which the situation of the nabob may have been effected by this cession of territory: in his revenue or his dignity. The last is mentioned because, following the common but erroneous custom, his dignity shall be considered here as that of a prince, although it is nothing more than ministerial : in point of revenue, he is a very great gainer by this measure.

But it will be contended, that a cession of territory diminishes the dignity of any power; and this proposition will be laid down as a universal truth; but I believe many cases might be produced, in which it will appear on the face of each to be evidently false. When the last house of Burgundy was in possession of its immense dominions, which made the power of its dukes equal to that of a European sovereign; suppose one prince of that potent house had ceded certain counties, or lordships, to his feudal sovereign, to be released from all claims of superiority and homage for the rest; would he not the by have passed instantly from the ducal to the regal state? And where would have been his loss of dignity? Further, let the converse of the question before us be considered: a prince possesses a moderate dominion; but he is free from all claims of tribute. A neighbouring power makes an offer to him of an addition of territory, but with this condition, that he shall consent to pay a tribute for it; and a tribute exceeding considerably the whole net revenue to be drawn from his new acquisition. We may ask whether the dignity of such a prince be increased by his thus being rendered poorer and tributary to another? On the contrary, would it not be diminished? And if he were to resign his acquisition to get rid of his obligation, who could consider his dignity not as restored but impaired? But the latter is very nearly the precise case of the Nabob: the greater parts of the ceded territory are recent additions to Oude. Rohileund and the Doab were conquered by our arm s,and put into the possession of his brother; and by the resignation of these countries, with an addition of much less magnitude from the old territory of Oude, than is commonly supposed, the Nibob makes af indportant increase of his revenue, and ceases to be a tributary; circumstances intrasing, not diminishing, his dignity. And although it does not strictly belong to this-lidad of the Subject, Which is the consequence of the cession of territory considered, unfombined with any other branch of it, it may be added, that no abatement of Lis digni could follow from the reduction of that nu-i tinous and traitorous rabile; at times the object of his terror, always the oppressors of his subjects, which was called the army of Oude.

I have already exceeded the limits which I had prescribed to the dissertation, and much has, notwithstanding, been omitted,to which it would be useful to point the attention of my readers. I shall only therefore add a few words from Mr. Brand's work, once more requesting those, whe wish to be master of the subject, to examine the work itself, and to form their own opinions, without any reference to my observations. And “now let us pass over collectively the heads of accusation deduced from the transactions of lord Wellesley in Oude, already separately considered. An army, a great part of which, by the treaty conferring the waghship on Saadut Ali, was to be dismissed, on the discovery of its readiness to join a foreign invader, and its devoted attachment to a former usurper, his rival; his very body guards plotting against his life; representations of which were made to him by the Nabob himself, his lordship caused to be entirely disbanded. That the governor-general expelled this garrison of traitors from the citadel, which they were ready to deliver up to the enemy; who were in a state of hostility against capital they were to defend, and kept their cannon constantly pointed against it; is to be made a leading article of his future impeachment.--

The second is, that their place was supplied by a well-disciplined reinforcement of the British auxiliaries already stationed there; by whose assistance alone, an end could be put to the bloody and ferocious anarchy raging over the whole face of the country, and something like regular government be established. † * The discretion

* Authorities, see Def. p. 31, 32, 33, 34. * Authorities, see Def. p. 54. 56. 58. 63. 121 and elsewhere.

See Def. p. 69 to 85.

power of introducing which was in the very treaty constituting him Nabob, vested entirely in the company.‡

And

This will be followed by the charge relating to the cession of territory obtained for the company: on this great reliance will be placed. The circumstances connected with it will be as far as possible wrought up into separate articles of accusation. first it will be urged "that a demand was made for the increase of the subsidy." To this the substance of a full answer is very short: that it was made on account of the augmentation of the British auxiliaries; and likewise grounded on a leading condition of the very treaty which seated the Nabob on the musnud.§

The second criminating article to be brought forward will be, "that a like claim was advanced for a new security for the perpetual payment of the subsidy so increased," but at that time there is full proof that the claim of the company, to a security which should be satisfactory, was complete;* a great arrear then existing,† the casus federis, or case laid down in the treaty; in which it was required to be given :‡ and also that it was to be security in land: § any one species of security, at the option of the British government in India, being then exigible; and none other being adequately fixed and strong; neither that on private treasures of the Nabob, ¶ nor the engagements of the shroffs, or bankers of the country.4

The third article of charge to arise out of this head will be, "that to this assignment of land was required to be joined the military and civil government of the tract to be so made over to the company, which amounts to the perfect and complete cession of a territory to a foreign state:" and it appears, on very clear evidence, that no assignment on the income of the lands of any Indian potentate can be available to the company without those powers annexed to it.**

It is certain, that there are few measures that have produced a good so extensive, and so unmixed, as the arrangement which we have now had under consideration. It is an arrangement of the greatest benefit, not only to those on whose account it was undertaken, and carried into execution with zealous perseverance; but even to those who have blindly exerted their utmost endeavours to oppose them." It was," to use Mr. Brand's words, "beneficial to the inhabitants of the ceded countries, by introducing among them the security of person and property, and the prosperity consequent upon these, instead of the alternate miseries of anarchy and oppression: a state from which we were especially bound to deliver them, by every just means, for having given them up to the fatal domination of the Nabcbs of Oude.* It was beneficial to the company, whose better and milder government raising these countries to a better state than they had ever known before, from their increased opulence, arising from the security of property, which always increases the products of labour; they will receive an augmented income, which will more than repay what at first seems a sacrifice. † Finally, it was beneficial to the Nabob, imme diately, by the whole difference of the augmented subsidy, and the present reduced neat income of those territories, exceeding 50 lacks of rupees: and freeing him from the onerous obligation to make good the further annual decrements of their re yenue, beside other great advantages before stated.‡

TYRANNY AND CORRUPTION.

EXTRACTED FROM THE SHREWSBURY CHRONICLE, DECEMBER 18, 1807. "Those tradesmen that still adhere to your party, may justly be considered as auxili<< aries to ruin the rest."

Vide Letter to the hon. H. G. Bennett,
in Shrewsbury Chronicle, October 23d.

"He who allows oppression, shares the crime.".

Authorities, see Def. p. 126, 127, and from p. 124 to 131.
Authorities, see Def. p. 147.

* Authorities, see Def. p. 154, 155.

+Ibid. see Def. p. 145, 146. Ibid. Nabob, see Def. p. 158. Def. p. 162.

Ibid. see Def. p. 156.

Id. ibid, p. 156.

+ Ibid. p. 163,

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**If otherwise, a simple mortgage only, on which see authority, p. 163.

*Def. p. 86.-88.

+ Ib. p. 96-104.

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To the burgesses, and the inhabitants at large, of the borough of Shrewsbury. GENTLEMEN,-No one can deprecate whatsoever might tend to keep alive the wrangling and rancour of election parties in this borough, more than I do; and it is with reluctance, because, under a consciousness of incurring the blame of many persons, that I have yielded to the request of many, very many respectable tradesmen, to make public one instance among innumerable others to point out one individual of a general class-to explain one part of the complete, and deliberately-connected system of oppression and wrong, which has been pursued at our late elections. Unluckily for my enemies, their attempt to turn me out of my dwelling, and, if possible, to take away my means of living, may prove, perhaps, beneficial to me; I am led to think, that the temperate and well-meaning of every party-they who differed, and they who did not interfere at all in politics-will shortly, from a principle of moral justice, be impelled to that party they ought to espouse, and to the tradesmen they ought to support.

for

Before I proceed to the facts which I have to state, it may be necessary to observe, that the premises which I occupy to carry on my trade, belong to John Crockett, a basket-maker, who is a tenant to John Corbet, esq. of Sundorn, for the cottage in which he lives, and an adjacent slip of land which produces the materials for his business.

Now, as I happened to be safe from the immediate tyranny of all Mr. Bennett's party, it soon occurred either to the candidate, or his friends, that Mr. Corbet's power, through the medium of Crockett, must be exerted in endeavouring to crush me, in common with the rest of the tradesmen that insolently dared to exercise (what I did humbly presume was an Englishman's boasted privilege) the free, unbiassed, and conscientious choice of a representative. The plan was laid: and soon after the election, a messenger was dispatched to my landlord, desiring him to attend Mr. Corbet, upon very particular business on the following Sunday. He obeyed; and on his arrival at Sundorn, he was ushered into Mr. and Mrs. Corbet's presence, with whom the following conversation passed and as I wish to detail the words correctly, I shall preserve the form of the dialogue as it occurred.

:

Corbet. Mr. Crocket, I understand you have a house in Shrewsbury where one Schofield lives?

Crockett. Yes, I have, Sir, and a very good tenant he is to me.

Corbet. What is his christian name; because I see here are four of the same name (holding a poll-book in his hand) that voted for that Jones?

Crockett. His name is George Schofield.

Corbet. Now, I have a wish to have that house, and you must turn him out.
Crockett. O Lord, Sir, that is cruel, very cruel; I cannot do it.

Mrs. Corbet. Cruel? ha! ha!! ha!!! so I say, cruel! That shop stands well for trade; you let it too cheap, we will give you more money for the house. Turn him out-turn him out.

Crockett then continued to give reasons why he could not conscientiously do it; alleging that the tenant had laid out a considerable sum-in repairs, and had only been in the house three years; and added, that the rent was not the only object, but that he received from him a much larger sum per year for baskets which he himself made.

Corbet. How much per year is the rent he pays you?

Crochett. Sixteen guineas.

Corbet. Well, turn him out I say, and I will give you four pounds a year more than he gives you, and I will keep it in repair. You know you are my tenant; and your father before you was a tenant to my father for the cottage you live in; now you must go to Shrewsbury to-morrow, that is Monday, and I will be there at twelve o'clock in the forenoon, at my agents, Messrs. Maddock and Simes, and give them proper directions to send Schofield notice to quit his house, and remember, I am your tenant when his notice expires.

Here Mr. Crockett was dismissed by his landlord: I have, consequently, received a notice to quit at Midsummer, from Mr. Corbett's agents, Messrs. Maddock and Simes; and Mr. Corbet has himself offered the house to Mr. E. Studley, who declined taking it, and afterwards to Mr. W. Hulme.

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