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cused of having opposed this measure for correcting abuses. If they had opposed, as being 100 harsh, a bill which the Lord Chancellor, even after all its modifications, described as "a most consummate act of tyranny," there certainly would not have been much room for the present ministers to blame their conduct. But, the fact is otherwise; for, during the whole progress of the bill, not one word was uttered in opposition to it, either by Lord Spencer, Lord Grenville, or Mr. Windham. Lord Folkestone objected to the bill altogether; but, upon what occasion, and on what account was this objection made? The Doctor had stated, that such a bill was intended to be introduced by the late first lord of the Admiralty, but that, the introduction was delayed till a time of peace, because, during a war, it would have thrown the Dock-yards, and, indeed, the whole naval system, into confusion, and would, possibly, have produced a state nearly resembling that of dissolution. Well, then," said his lordship, "if this would have been the effect of "the execution of such a plan, I am against "this bill altogether; for, unless I am very "much deceived, we shall be at war again "before, its execution can scarcely have be

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gun; and, it is at the breaking out of a war, above all other times, that harmony "in every department of the navy is neces"sary to the welfare of the state.". Was this factious opposition? Was this to encourage and shelter abuses? Or, was it the expression of an objection founded in reason and verified now by experience? To this objection the Doctor answered, with that charming condescending smile which accompanies all his wise sayings, "that he did not "know what should induce the noble lord

to apprehend a speedy rupture of the peace, but that, at any rate, he was con"fident the House did not participate in the

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apprehensions." The Doctor was right: the House reposed quietly on his pillow of peace; it confided in him, and it was, as is usual, in such cases, grossly deceived.-That there are, amongst those who complain of Lord St. Vincent, disappointed contractors and the adherents of disappointed contractors, nobody denies, nobody doubts; but, is it fair to presume, that every one who says that the Admiralty has been remiss, is of this description? And, does the correspondent T. H. really think, that the Editor of this work is a likely person to give publicity to the clamours, of such people?. No; no one will believe, that he man, who has, on every occasion, shown his abhorrence of jobbers and of jobbing, who reprobates every measure by which the public

revenue is rendered the means of raising low persons, all at once, to a state of opulence that enables them to trample under-foot the minor aristocracy and the church; and, in many cases, to rise over the nobility even of the first class: no one will believe that that man is a favourer of peculators and over-swoln contractors. A contractor may, however, be a very honest man, and may be employed with great advantage to the public; so that, there appears no reason at all for reviling a man merely because he is a contractor, any more than because he is a commissary or a quarter-master-general. And, as to the correcting of abuses, there is moderation to be used in that also. Where is there a concern, or a business, even a single household, or family of servants, where abuses do not exist? Yet, wise men are, according to the nature of the case, always cantions, in a greater or less degree, in proceeding to the correction of such abuses. Like brother Martin, they advance slowly in their work, picking out thread by thread; and the fault which such persons find in Lord St. Vincent, is, not that he has corrected abuses, but that, in attempting to do it, he has, like the other reforming brother of the celebrated taie, not picked out the tags and tambouring, but has, by his furious, proceedings, ripped, rent, and materially injured the garment itself. -Besides, when Lord St. Vincent and his friends boast of their zeal in correcting and preventing abuses; when they again boast of the Saving which the public experience from such efforts, let them recollect Martinico. Let them recollect, that, on account of the seizures of American ships made in the bare bour of St. Pierre, the people of this country have paid, first 75,000l. and afterwards more than 300,000l. The first of these sums wast appropriated exclusively to that purpose; the second in great part; and, the whole expense, which will, in the end, amount to about 500,000l. was occasioned by his seizures at that island, because it was that act which drove the Americans almost to declare war, and which at last produced the concessions on our part, concessions which have already done unto England ten thousand times as much harm as ever Lord St. Vincent did it good. The writer of this remembers well the effect which that seizure produced in America; he heard the loud and deep curses which it brought upon his country; his pen was long, zealously, and not altogether ineffectually, employed to assuage the resentment excited against England by that transaction; and, when the recollection of it was, in the minds of our friends in America, in some measure effaced by the brilliant achieve,

plunged into discontent and disorder.

ment that gave rise to the title of St. Vin-country, from one end to the other, will be cent, he was amongst the foremost in extolhing that achievement; he, therefore, cannot very patiently hear himself charged with decrying Lord St. Vincent, merely because Lord St. Vincent is the enemy of peculators. On account of the proceedings at Martinico, also, an inquiry was moved for in the House of Commons; and, though Mr. Sheridan now declares, that this is the first time in his life that he has opposed inquiry, the fact is, that he then opposed inqury, though, npon every other point, he was in opposition to the ministers.-Mr. Pitt's case certainly was not made out. He took that sort of middle course, which ought not to succeed, and which did not succeed. The chief abject of his complaint was a want of gun-boats, or gun-brigs, a subject on which he was not a competent judge, but which seems to have entered his mind in company with that of the volunteer system, and which, therefore, he could not forbear to dwell upon. That he was foully treated by the ministers, and was most grossly misrepresented in the reported speeches of Messrs. Tierney and Sheridan is certain; but, if these circumstances make him perceive the injustice of treating others in the same way, they may prove no injury either to his own reputation or to the deli berations of Parliament.

VOLUNTEER SYSTEM.- -The report of the bill to consolidate all the laws previously passed relative to this system, was brought op, in the House of Commons, on Monday, the 19th instant. The Opposition contended that the bill contained so many imperfections, that it ought to be re-committed; the Ministers were for amending the bill in the House without a re-commitment; Mr. Pitt was, as usual, half on one side and half on

he other; he spoke for the Opposition and voted with the Treasury, and, as his vote was worth more than his speech, the recommitment was rejected by a majority of 173 to 56.So imperfect was the bill found to be, however, that, on the 20th, no less than eight new clauses, some of them of great importance, were brought up, and adopted, in addition to which a number of alterations were made in the clauses, which had already been inserted, and which had been voted for by the Ministers themselves.

-On the 22d the bill was read a third time; but upon the debate which then took place, and upon the several provisions in the bill, there is not now time to remark. It may suffice, for the present, to observe, that if some of these provisions are suffered to pass unaltered by the House of Lords, the

DOLLARS.This sort of "metallic moaey," to use a phrase of Robespierre, is, it seems, to assume a new guise. An ingenious person of Birmingham has, we are told, invented a means of effacing the Spanish impressions, and of replacing them by the King's Head, on one side of the dollar, and by the Arms of the Bank, on the other side. What arms the Bank may have; or how it became entitled to any arms at all; or whether arms ought to be held in esteem after having been so bestowed; are questions, which, if we had more leisure, it would, perhaps, be worth while to discuss. At present we must content ourselves with just making a remark or two on the effect of giving this new character to" metallic money". The difference between bank notes and assignats, or Congress money, or any such like trash, consists in this, that the former is issued upon the responsibility of a private company, against whom the public has recourse by means of the aid of government, whose business it is to see that the bank makes good its engagements; whereas, assignats and Congress money emanated from the respective governments themselves, and, of course, the public had no means of redress against the issuer, in case of a failure to make good the engagement. Mr. Pitt, in introducing the bank restriction law, made the government, in some sort a partner with the bank company, of which partnership the newstamped dollars, with the King's head upon one side and the arms of the bank upon the other, will be the visible sign. -There is, it is said, to be, on one side, the words,

BANK DOLLAR: TAKEN FOR FIVE SHILLINGS." It will also be a token of depreciation These dollars will soon be very scarce; for the paper will depreciate quite fast enough to make a dollar equal in value to five and sixpence worth of it by the next month of March, if the war continues, especially if the Doctor remains minister. They will, however, be hoarded up, they will serve, in after years, as a kind of medal to enumerate this eventful epoch; and, when we show them to our sons, who are now in the cradle, we shall, it is to be hoped, find some little difficulty in making them comprehend the meaning of many terms, which are now some of the most familiar in our financial vocubulary.

FINANCE. On the 21st instant, a conversation took place, upon this subject, in the House of Commons, between Lord Folkestone, Mr. Vansittart, and the Doctor.

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The Doctor, in a committe of supply, had proposed to the House to vote what he called the surplus of the ways and means of the last year, exhibiting, at the same time, an account, showing whence the said surplus was derived and calculated to make the public believe, that is arose from economy in the naval department. Lord Folkestone observed, that the account was fallacious, because, in in the produce of the war taxes up to the end of last year was stated at 4,500,000 whereas, in fact, those taxes had up to that time, produced no more than 1.800,000 and some odd pounds; and, because, though no account of the surplus of the consolidated fund for the last year had yet been rendered it was probable that it fell short of the 6,500,000l. at which it was taken in the account.-As to the first point it was answered, that the produce of the war taxes was not estimated up to the close of the year ending with December, but up to the close of the year ending in April!!!!!! Never,

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point upon which I have been at issue with the Doctor, ever since December, 1802, on the Loth day of which month he estimated the surplus of the consolidated fund for 1S03, at 7,845,000l. but, by way of superabundant caution, limited his confident expectation to 6,500,000l. according to the statement of his speech, printed in a pamphlet from his own manuscript, p. 20. which was, I am credibly informed, transmitted, like George Rose's famous fallacious pamphlet of 1799, to all our ministers and Consuls in foreign countries. This estimate I disputed. My readers will find in the third voinme of this work, four letters addressed to the Doctor; see pages 513, 545, 577, and 609. At the close of the 4th letter, p. 614, I express myself thus:

To this point, Sir, I wish to hold you." "You have asserted in the face of the "House of Commons, that the surplus of "the consolidated fund will, during the

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present year and upon the present taxes, "amount to 6,500,000l. at least I assert, "that, if your account of last year be not "false, the said surplus will amount to only 4,974,0541. or thereabouts. Here we ase at issue. Time only can decide be "tween us; but in the interim, I hope the parlament and the people will perceive, "that the grounds of your estimate have "been proved to be false, and that they will "view all your future estimates with that. "degree of caution and distrust, which the

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surely, was there a subterfuge like this! Never, since men learned to put words into sentences! The war taxes were estimated in the Doctor's budget of the 13th of June last, and these were his words, "The "committee, however, must be aware, "that, though Parliament may determine "to raise 12,500,cocl. of war-taxes within "the year, yet a very considerable por"tion of this sum cannot be raised within "the present year. I will, therefore, only "calculate upon the sum of 4.500,00ol, to "be produced by the war-taxes in this year." Now, what was meant by the "present year,," and "this year," if not the year in which he was speaking; the year 1803? Take, too, the internal evidence. The whole year's taxes were to produce 12,500,000l. and, making an allowance for a deficiency in the first quarters, is it likely that he should reckon upon only 4,500,000l. in three quarters of that year ? The supposition has absurdity written upon the face of it. The fact is, that they had recourse to a barefaced shuffle. All the accounts are made up to the end of the year. The very account, to which lord Folkestone referred; the account on which the Doctor's motion was grounded, is entitled an account of grants "for the service of the year 1803;sible, in their deficit. We must observe, and the present year has no more to do with it than the last year had. -The second point, the surplus of the consolidated fund, afforded no hole to creep out of. They were obliged to confess, that it had fallen short of their expectations by the sum of 900,000l. My readers will recollest, that this is a

past are calculated to excite." My hopes were vain. The parliament and the people,. particularly the former, have continued just as quiet and as full of confidence as before. They listened, on the 13th of June last, to a repetition of the Doctor's promise to produce them a surplus of 6,500,0001. "I took the surplus at that sum in Decem"ber last," said he, " and I see no reason to "alter my opinion". Sapient financier!The surplus of the consolidated fund is said to amount to 5,600.000l. One hundred thousand less would have made a deficit of a million, and we have seen (Register Vol. III. p. 615) that the Treasury people can make mistakes in their statements, when it suits their convenience. In this instance they were extremely desirous not to turn the corner, but to keep out of millions, if pos

too, that the full amount of the falling off cannot be known till we come to compare the arrears and balances of last year with the arrears and balances of the year before. At the close of the year 1802 this amount was. very great; and, I am pretty well informed before I see the account, that, at the close

of last year, they were left very small in amount, even uncommon exertions having been made to screw up the tax gatherers to to the last farthing, and the general account having been kept open much later, than in any former year, for the purpose of including every thing that could, by any means, be collected. It is therefore, impossible, at present, to say what the whole of the defalcation is; but, if we deduct a hundred thousand pounds, or thereabouts, for depreciation of money, we shall find, that with the difference in amount of arrears, the surplus will not amount to more than 4,600,000l. instead of 6,500,0001. or rather, instead of 7,845,000l. which last sum it was stated at, in the Doctor's estimate of the ,10th of December, 1802.-" Well," some honest fellow will say, "but these proofs of "want of knowledge; these incontrover"tible proofs of incapacity or duplicity, "will certainly drive the Doctor from his "place !" No; no, my good fellow, they will have no such effect, or tendency; for, though he has collected only 5,600,0001. instead of 7,845,000l. it is he, and be only, who has so much money to dispose of. No matter what he is, or whence he sprang: so long as he can impose new taxes and collect a good part of them, or make new loans: so long as one half of the nation are compelled to look to him for bread; so long, if he pleases, he will be minister, unless he be overset by some stroke from abroad. To detect and expose him in finance, may, in other respects, be ultimately useful; but it will never tend to eject him from his office of financier. All that he has to do, is, to get money, some how or other, and to keep up to its full establishment, his immense army of commissioners, collectors, inspectors, surveyors, supervisors, assessors, gaugers, gatherers, clerks, tide-waiters, runners, and informers; while he has, in every parish, a corps-de-garde of this vigilant and trusty army, and while this army is well and duly paid, he may safely set at defiance the opinion and the wishes of the people, the parliament, and the crown.-The reports of the debates state, that, during the speech of Lord Folkestone, Mr. Pitt left the house. Would one imagine, that even the ingenuity of the Doctor could have found, in that circumstance, an argument wherewith to reply to his lordship? It did; for, we are told, that he thereupon observed, that, “ as a proof of the correctness of his financial ❝ statements and estimates, it had not been called in question by one of the first finan

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"ciers in Europe, who was so perfectly satis"fied upon the subject, that he had not "thought it worth his while to listen to the "objections that were offered." This is the sort of" proof" that the Doctor deals in. But, in arguing upon the silence of Mr. Pitt, did he not forget, that Mr. Long, in his pam phlet of the "More Accurate Observer," has stated, that Mr. Pitt disapproved of the Doctors financial measures and statements, particularly and expressly of the statement of the 10th of December, 1802, the very statement to which Lord Folkestone had referred, relative to the surplus of the Consolidated fund? Far other and far better reasons might have been given for Mr. Pitt's withdrawing himself, upon this occasion; but, without stating those reasons at present, first let the Doctor account for Mr. Pitt's silence respecting those financial statements, which Mr. Long has declared him to have disapproved of; let him account for this, before he again has recourse to such sort of proof" in support of himself and his miserable, exploded accounts.

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-It must give

THE KING'S RECOVERY. heart felt satisfaction to every one of his Majesty's subjects, that he is now officially declared to be completely restored to health, Long may that health be preserved ! is the unanimous prayer of the faithful and grateful people, over whom he has so long exercised his mild and benevolent sway. At the time when his Majesty recovered from the first alarming malady, with which he was afflicted, I had not an opportunity of witnessing those expressions of joy, of affection to the King, and of gratitude to Providence, which reflected so much honour on the people of these kingdoms; but, situated in a distant colony, I saw the proofs of loyalty and affection which were exhibited by a regiment of his faithful army. The men belonging to this regiment had not the. means of giving balls and of decorating their barracks with brilliant lamps, but, I remember, and I never shall forget, that they expended, in an illumination, the whole of their allowance of candles, though they well knew, that they should be obliged to sit in the dark for the rest of the week. This circumstance made, upon my mind, an im pression that never has, and never can be effaced it is amongst the causes of my attachment to the army, where, dotwithstanding the sneers of such writers and speakers as Mr. Sheridan, all the higher virtues are to be found in a greater degree than in any other state of life.

Printed by Cox and Baylis, No. 75, Great Queen Street, and published by R. Bagshaw, Bow Street, Covent Garden, where former Numbers may be had; sold also by J. Budd, Crown and Mitre, Pall-Mall.

VOL. V. No. 13.]

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London, Saturday, 31st March, 1804.

[ Price 10D "They [the Doctor and his colleagues] are not only not new to the House and the Public, but they are not new to the love and esteem of the House and the Public, and that trom sufficient experience "as to their principles and talents. One of them [the Doctor himself] is a gentleman, who, is admired in private, as well as respected and esteemed in public, and who has been long chosen into "the situation of first Commoner in this country. Is this the person, of wh. m the House of Commons are to say that they will not confide in him, because, at a moment of difficulty, he quitted a situation of the highest authority that a representative of the people can possess, for one of "greater trouble and perplexity? To refuse confidence to such a person, in such a situation, appears "to me to be repugnant to common sense and common justice."——Mr. Pitt's Speech, March 25, 1801. 449]

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AN

ANALYTICAL AND COMPARATIVE VIEW

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Of tavo pamphlets, lately published, the one entitled, Cursory Remarks upon the State of Parties, during the administration of Mr. Addington, by a NEAR OBSERVER;" and the other entitled, "A Plain Answer to the misrepresentations and calumnies contained in the Cursory Remarks of a Near Observer, by A MORE ACCURATE OBSERVER."

(Concluded from p. 343.)

V. Mr. Pitt's conduct in Parliament after his retiring from office, to the night of Mr. Patten's motion inclusive.

During the remaining part of the session of Parliament, which was far advanced at the time when Mr. Pitt ceased to be minister, it is well known that he gave the new ministers his unqualified support. The next session opened with the discussions on the preliminary treaty with France and the convention with Russia, of both which measures he expressed his perfect approbation, and, indeed, there is little doubt of his having been consulted, in every stage of the negotiation of both those compacts. The Parliament, during the winter of 1802, was seldom honoured with his presence; but, he appeared in his place, while the discussions upon the Definitive Treaty were going on; and, when the final question, relative thereto, was put, he sealed his approbation by his vote in favour of the ministers. After this he disappeared for the rest of the session, which closed with the month of June. The summer of 1802, was spent by the members of Parliament in attending to their elections; by the ministers in reducing the army and navy, and in surrendering our conquests; and, by the Consul of France in augmenting his army and navy, in making new conquests, and answering, with suitable disdain, the numberless attempts made by ministers to crawl into his good graces, The new-mo

[450 delling of the German Empire, the annexing of Piedmont to the republic of France, the renewed and direct interference, on the part of the Consul, in the affairs of Holland, and the still more direct and more violent inter

ference in the affairs of Swisserland, 'had all taken place previous to the meeting of Parliament, at which time, too, it was clearly understood, that the ministers, after having long wavered between resistance and submission, after having dispatched, to the conquered colonies, orders and counter-orders, and counter-counter-orders, had, finally.resolved to yield up every thing but Malta, which was only retained because the mode of surrender could not be satisfactorily adjusted; but which, it was, by some persons, apprehended, would prove a new cause of hostility. Such was the state of things when Parliament met, on the 23d of November, 1802. Mr. Pitt never made his appearance in the House of Commons till the 23d of the ensuing month of ay, when he came down to defend the ministers upon the question of an address to his Majesty, in consequence of his message and declaration re lative to the war with France. In the previous part of the session much business had been done, many important subjects had been discussed, and several laws, deeply affecting the interests of the public weal, had been passed: yet, Mr. Pitt appeared not: even the message of the 8th of March, announcing the hostile preparations of France, and the prospect of a speedy rupture, was not sufficient to bring him to Parliament. On the 23d of May, he gave his cordial support to the address, in a long and animated speech; which speech, however, breathed very little friendship for the ministers; but, on the contrary, seemed studiously to avoid every topic of praise, and even to prepare the way for that negative kind of censure, which he passed on their conduct, on the 3d of June, when he moved the previous question upon the motion for positive censure, proposed by Mr. Patten. It was on that day

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