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"But of all plagues, good heav'n, thy wrath can "send,

"Save, save, oh! save me from the candid friend!" (To be continued.)

VOLUNTEER-CORPS.

SIR,-On reading the debates on the "Volunteer Exemption Act," in a newspaper of the 15th of December last, a passage in the Chancellor of the Exchequer's speech most forcibly struck me, indeed, so forcibly, that I could scarcely believe my own eyes. It was, Sir, as follows: speaking of the volunteers he observes, "They are as good, "and in many instances, better men than compose the militia, and may, in many in

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he had ever been acquainted.But, to return, to Mr. Canning's public and parliamentary conduct; in what part of it do we perceive that slavish devotion to others, which the Addingtons have so calumniously attributed to him? Was his devotion to Lord Grenville and Mr. Windham discovered in his avoiding both to speak and to vote on any of the questions connected with the peace? Was his devotion to Mr. Pitt discovered in his speaking and voting in favour of Mr. Patten's motion? His conduct on these occasions needs merely to be referred to, in order to answer the misrepresentations of the Treasury pamphlet; but, this was, it seems, too laborious a task for the Accurate Observer.- The truth is, and it is a truth with which both Mr. Addington and Mr. Long were well acquainted, that Mr. Canning disapproved of the peace upon the same principles as Lord Grenville and Mr. Windham, but that, previous to the last general election, he held his seat by such a tenure, that he could not, without a breach of faith, act against the ministry in parliament, especially while they were supported by Mr. Pitt." After the election, when he found himself released from those obligations which had kept him silent, he, of course, acted for himself; and, accordingly, while we see him faithful to his friendship for Mr. Pitt, we also see him too independent to follow his friend, where he thinks him in the wrong, as in the instance of Mr. Patten's motion. Was it too much for the Accurate Observer to state these facts? Or, did he think that the statement was by no means necessary to the vindication of Mr. Pitt? This gentleman, how-regulars, whenever he spoke of the army, ever, who has, by certain time-serving critics (of whom I shall speak hereafter), been highly extolled for his candour; this " accu"rate" and candid Observer does allow, that Mr. Canning possesses agreeable ta

lents and private worth," but, in estimating his useful talents and public worth, the reader has no other standard than that which is furnished him in the fact, which this candid person was the first to communicate to the world; to wit; " that Mr. Pitt highly "disapproved of Mr. Canning's parliamen"tary conduct," a fact, the publishing of which, might serve to clear Mr. Pitt from the charge of insincerity, but, which, in the opinion of Mr. Pitt's eulogist, at least, could not be intended to render any great service to the character of Mr. Canning, who has, on this occasion, good reason to exclaim), in the words of his own elegant poem:

Give me the avow'd, the erect, the manly foe: "Bold I can meet,-perhaps may turn, his blow:

stances, prove full as serviceable, whilst "the present is a force unexampled in point of "numbers." Gracious God! and is this the language of his Majesty's first minister? Are his Majesty's servants so completely infected with this volunteer mania as to be incurable? That they should hold out this species of force to the world to be as good, and as serviceable, and in many instances, better than the militia!!! -The militia which has been styled one of the corner stones of the constitution: which has ever been regarded as a noble institution, and a thorough constitutional force: which had its origin at the earliest dawn of our greatness as a nation which has in every instance most fully answered the intention of its creation; nay, from zeal has often exceeded the bounds prescribed and which was classed by that enlightened statesman, Mr. Fox (when debating on the general defence act) with the

in contra-distinction to the volunteers.--
It has of late, Sir, been much the fashion
amongst his Majesty's servants, and their
partisans, to endeavour to raise a popular
cry against Mr. Windham, in order, if pos-
sible, to shake the formidable opposition of
that party to the measures of his Majesty's
government. To this end they often have
recourse to the most flagrant misrepresenta-
tions: amongst the foremost is their con-
struction of Mr. Windham's observations on
the militia; (who in reality said no more
than every militia officer readily admits)
but, Sir, for argument sake, allow for one
moment that their representations are cor-
rect to what does it amount when com-
pared with the words of the Chancellor of
the Exchequer. Mr. Windham is accused
of vilifying the militia, by drawing invidi
ous comparisons between them and the
troops of the line, the best soldiers in the
world, Whereas Mr. Addington has plac

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lic coffee-room, which to a military man appears replete with mutiny; he was speaking of some trifling change in the dress, which some of the corps wished to adopt when on duty, but which it appeared the lieut.-colonel, (a truly valuable officer) objected to. "No matter, (observed this gentleman) we shall soon bave a committee of our own stamp, and then we shall have things comfortable!!!"Three companies of a regiment in Somersetshire, when the pikes were tendered them, would not touch them, and persisted in refusing, when ordered by the colonel in person.I fear, Sir, I trespass too much upon your patience, I could enumerate numberless similar instances, but these, with others which have been publicly cited, sufficiently evince, that these gentlemen soldiers, who compose the "lath and plaster" army will, as they are now organized, both think and act, not only contrary to the opinion, but in direct opposition to the orders of their officers.But, Sir, to return to my text, and to be as brief as possible, Mr. Addington's observation was weak in the extreme; if he thinks the militia are as much more useful, as they are expensive, in proportion to the volunteers, nothing could be more absurd. Or if he thinks, in point of utility, they can ever be inferior to, or even upon a par with a volunteer force, why give them, upon their present system, such sanction and supports, and why augment their numbers to such an extent. But, Sir, on such a subject the absurdity is too glaring to need pointing out. View it in what light you will, it was impolitic. In the course of last war, ministers found the zeal of militia officers of great use, with regard to Ireland and other services; and how far it was prudent to trifle with that zeal, is a point I must leave to Mr. Addington's consideration.I am, Sir, with great respect, your obedient serJ. O.

ed them in some instances on a par, in
many instances below the volunteers, who
are feather-bed soldiers, of the creation of a
day, in great measure composed of muti
nous and turbulent shop-keepers, not under
martial law, subject to little or no control,
managed by armed committees, who, in
many instances dictate laws, cashier and
appoint officers at discretion. But, Sir,
when language to this effect was held in
the House; Mr. H. Addington observed,
that Mr. Windham drew his conclusions
from a solitary instance," ab uno disce
omnes" (observed Mr. H. A.) "is hardly a
fair way of judging." Instead, Sir, of Mr.
Windham having only a "solitary instance"
to back his opinion, he might have ad-
duced numberless equally to the point. I
could myself prove it to be correct in many
that have come within the sphere of my
own knowledge. In no one more strong,
than in the conduct of the *** volun-
teer cavalry. Soon after they were formed,
H. R. H. the Duke of Cumberland was ap-
pointed to the command of the Severn dis-
trict and some time after he came to
* * *, he inspected the corps above-men-
tioned. They formed in a circle round
him, and with a becoming zeal volunteered
for any description of service he should
deem most advisable. At this period they
consisted of two troops mounted, and one
dismounted, the mounted had captains ap-
pointed, the dismounted had not. The se-
nior captain commanded. Soon after this
a dispute arose with regard to the appoint-
ment of a major; this created a division in
the corps, both amongst officers and men :
the majority were displeased with the con-
dact of their senior captain; and forgetting
the sacred pledge they had just made the
Duke, forgetting the solemn engagement
they had entered into by taking up arms in
defence of their country at so momentous a
period, they, together with the 2d cap-
tain and most of the officers, absolutely re-
signed and disbanded themselves. Soon af-
terwards a number of meetings were pub-
licly advertised by the committee; at one of
these meetings the captain withdrew his
name, in consequence of what had happen-
ed; and this august committee, as though
they had a commission superior to the Lord
Lieutenant, re-appointed the officers, and
re-embodied the men who had disbanded
themselves!!!!-The infantry corps of
that place is large and respectable, and for
the cheerfulness with which they perform-
ed certain duties, deserved commendation:
but I was an ear witness to an observation
made by a gentleman of the corps in a pub-ed.-

vant,

Exeter, Jan. 11, 1804.

INCOME TAX.

SIR, However beautiful the buildings, however charming the prospects that floated before the eyes of the founders and the framers of the income tax, they are but cas. tles in the air; schemes which look well enough on paper, but never can be put in practice. Measures founded (I allow) on sound financial principles, but which under no government, and in no country, can be carried into effect, until the dominion of truth is universal and self-interest annihilat-Under these impressions I have been

ed to look for some method by which a large supply may be raised, without involvng the difficulties which attend the present Income tax; and in the present æra of our financial career, the field is not very extensive. I can discover no competent subject of taxation, but that of landed and funded property. I would wipe out all the odious part of the income tax, and would leave only a tax on landed and funded pro.perty, which, assessed and collected on the plan I should propose, would produce a sum approaching even to the whole receipt of the income tax, and which would become a sure and lasting source of annual supply.

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A new and equal land tax is a scheme supposed to have been long in contemplation, and kept as a kind of corps de reserve for worse times. But surely there can be no solid argument against raising the supplies in the most easy and efficacious manner. can see no reason for husbanding this part of our resources at the expense of another, and at the expense too of our comfort and happiness. A tax on the funds has also been in contemplation, but has hitherto been prevented by arguments, which, to me, have always appeared absurd. It is said, the faith of government is pledged against it. The faith of government is equally pledged that no law whatsoever shall be made to affect the property of any man. It may as well be said, that the parson is aggrieved by the residence bill or the curate's bill, because it has lessened the value of his benefice. When I buy an estate or buy stock, I equally know that the legislature may impose a tax on it, and a tax on the one, therefore, is no greater hardship than on the other.The new tax then that I would propose, is, an annual tax of one shilling in the pound on the present yearly value of all lands, houses, tythes, offices, and other hereditaments in the kingdom, and on the yearly dividend of all stock in the public funds, whether the property of residents or foreigners. The anual value of lands to be ascertained by an actual survey and valuation of the whole kingdom, which, however arduous a task it may at first seem, may, Tam convinced, be accomplished at no very great expense in the course of a few months; and I am equally convinced, that there is no other means whatever of getting at the fair and equal value of lands. The tax would be imposed in the first instance on the occupier, permitting him to deduct 1s. in the pound out of his rent.The land tax would be collected by the same officers, and under the same regulations as the present land tax; and the fund tax would be collected at the

ever.

Bank, without any risk or expense whatso-The produce of the fund tax may be in a moment ascertained by reference to the amount of the interest of the national debt. The produce of the land tax is not so easily ascertained, but I am convinced it would, at least, be equal to the present land tax at 4s. in the pound. So that upon this supposition the whole produce of the new tax would be about two millions.I am aware of oue objection which must immediately occur, that the tax is partial. My answer to this is, that the profit of labour, for obvious reasons, ought not to be taxed at all; that the savings of such labour will, most probably, immediately become the subject of tax; that though the value of private securities may be enhanced at the expense of the public ones, yet this evil, if it is one, cannot in its nature be extensive; and that if the tax tends to drive the monied man into speculations of trade, it will in that re spect tend to the ultimate benefit of the country.The ideas I have suggested have no claim to novelty, but my object is merely to call the attention of the public to a scheme of taxation which must sooner or later be adopted, to point out a measure which we must be driven to at last, and to suggest that there is no reason for harassing ourselves with the income tax, whilst any other subject of taxation remains unoccupied. R. B.

SOCIETY FOR THE SUPPRESSION OF VICE.

SIR,-An attack of some asperity has lately appeared in your Register against the Society for the Suppression of Vice. To say the least of this society, it is composed of gentlemen, not only of the first rank, but, what is more to the purpose, of the most solid piety and talents in the kingdom. I shall make no apology for this defence, as, with your usual candour, you have invited it.Of the general propriety of such associations, for such purposes, I should think there could be but one opinion. I shall not run into the common place assertion, that the world increases in corruption as in age, and that our morality is at a lower point than that of our fathers; but it cannot be denied, that though the general stock of vice, as arising in all ages from the same source, is, perhaps, in all ages nearly the same, yet that some æras have been more favourable than others to the growth of some particular vice, and thus, with regard to this, the corruption is greater at one time than another. Thus the dark ages were those of bigotry, and that cruelty of perse

cution which invariably attends upon religi ous zeal. The present age has run into the contrary extreme; this is the age of infidelity, and the new philosophy. Unite the emblematic representations of the four first monarchies in the sublime and prophetic image of Daniel, the clay, the iron, and the brass; compose the allegoric monster of feet of clay, of a heart of iron, and a front of brass, and you have no bad image of a fifth monarchy, that of infidelity, and the new philosophy. The baseness of its origin can only be equalled by its effrontery, and its insensibility to every human affection, and charity is such as will scarcely permit us to rank it among those moral essences, to which the understanding of man, in its utmost depravity, can be supposed to give birth. We owe it to the benevolence of Providence, that the sacred fabric of our church and monarchy has not as yet sunk beneath its arm; but it has sapped what it was not able to overthrow, and the structures yet tremble with the shock it has given to their foundations. Yes, Sir, I repeat it with real regret, that our national faith in the truths of christianity, is at present neither so general, nor so firm against attacks, as in the happier days even of our fathers. With these premises permit me to ask this question: are the assaults of this demoniac vigour to be opposed by ordinary and insufficient resources? When every thing is in association against religion and morality, is nothing to associate for its support? When by the removal of one of the bars of moral restraint, the belief of fature retribution, the passions have obtained greater license, is the broken bar to be renewed, or are we to remain spectators of its ravage till it terminates in general ruin. It is in the necessity of things that zeal can only be opposed by zeal, and that what is bigotry in a bad cause, is enthusiasm in a good one. In a word, it is to such associations that half the venerable institutions in the world, owe, not only their original birth, but their permanence to the present time. By the league of Smalkald our present national religion was established. On the other hand, by that of the League, the Catholic church was preserved in a country in which it is now disgraced. To produce an instance in the memory of every one, the association at the commencement of the late war has been acknowledged by all to have saved the constitution. -So much as to the general effect and utility of associations. But to proceed to the particular arguments of the assailants of the Society for the Suppression of Vice. The society has found it necessary to employ some

under agents to discover the practices which it professes to supervise and correct. Thes say the assailants, is introducing the system of Espionage; and what injustice, they exclaim, may not result from such a practice? These evils may be reduced to two; first, that the rewards of the society tempt the informers, upon any defect of matter, to fake information: secondly, that the fury may thus be led to punish innocence.--With regard to the first argument, that these under agents should be laid aside, because they may be occasionally corrupt, it may briefly be answered, that it is one of these sophis tries which objects to the introduction of a thing of general utility, because it is subject to some particular inconvenience. Every instrument must be considered either as use ful or pernicious, according to the utility or inconvenience of its natural application, and not of its occasional deviation. If the system of the society, in thus encouraging informers, be that of tempting them to perjury; if this be the direct and immediate effect of their rewards, the system is doubtless bad; but if the evil of false information be only incidental, and the effect of employing these agents, however contemptible in themselves, be generally not only good but necessary; if the rat is only to be hunted to his hole by the ferret, and iniquity can only be tracked to its burrows, by beings like itself, there is an end of all objection against the use of informers. In a word, this principle of moral law is no less certain han clear; that every thing is to be considered as good or evil, according to its general, and not to its particular nature, according to its direct and immediate, and not to its casual or incidental effects. With regard to the second argument, the possibility of the conviction of innocence, the assailant here confounds the notions of judge and accuser; the informer is but the accuser, the jury has to decide upon the weight of his evidence. The character of the informer is here doubtless considered, with every usual, indeed, suitable allowance against him, and balanced against the general reputation of the accused. From the usual caution of the court, in all such cases, none but the strongest guilt can be effectual to convict.

There is a third objection, that this system of informers is to do evil that good may come of it; this is the same error which we have above answered, that of mistaking the exception for the rule, the particular for the general. It is, doubtless, the duty of every one to promote public justice, and though an informer, by a prejudice rather belonging to sentiment than to morals, be an od us

name, it is certain that, in the discharge of public accusation, he commits no breach of moral duty. If the society reward him for this office, they only reward him for the performance of a duty, to which prejudice alone has attached an unjust ignominy. The informer, in receiving his reward, doubtless, loses the merit of this discharge, but he is still guiltless of any crime; he is thus not to be considered as being bribed to ill, but as being rewarded for doing good: the act is honest, and the society, as a human institution, is bound to look no further. Nor is there more in the final argument against the society. The assailants say, if this unusual zeal of persecution be permitted in one thing, it may at length be extended indefinitely to fanatic prosecutions on old and dormant statutes, such as against,Roman Catholics, &c, &c. &c. If such laws exist, however oppressive, they are still the laws of the land; now if we suppose them (a presumption, by the way, impossible) from the operation of such societies to be called into effect, a very different event must result from what this argument supposes. Either their execution will be permitted, or the legislative power interfere. If the former condition of the dilemma take place, it will be a proof that the laws are not so abhorrent from natural reason, and the improved manners of the times; no evil, therefore, can here result from the zeal of such societies. On the contrary, if finding them thus abhorrent, the legislature should interpose (as doubtless it would) in their repeal, the zeal of the society will then have answered no other purpose than that of awakening the legislative power to rescind the obnoxious statutes from the code. In a

word, this objection only proceeds on a point of probable inconvenience; I think, therefore, it is sufficiently answered by this proof of a more probable good.This argument extends to their final objection, that such societies, in their fanatic zeal, may prosecute the excesses of amusements (which Parliament has been pleased to connive at), such as bull-baiting, &c. &c. &c.-This I consider as answered in what I have said

above; for such prosecutions to have any effect they must be grounded upon law. Now, in all cases, where the definition of a statute, from the general nature of its subject, is vague and comprehensive, such as the acts upon tumults and rioting, &c. &c. a great discretionary power is wisely given to the magistrates; in the exercise of which they are still under the restraints of responsibility, more particularly of character. Op pression becomes thus almost impossible.

| The discretionary power of the magistrates is thus enabled, and even indirectly com pelled to discountenance and resist any such over zealous prosecutions. The majority of a county must be presumed to be puritanicals before such indictments, in the spirit of puritanism, could obtain even an hearing. -I am, Sir, your humble servant,

HENRY GRIMSTON,
A Member of the Committee,

No. 5, Young Street, Kensington,
January 16, 1804.

CONSECRATING COLOURS.

SIR,-Ever since the invasionary fears of this kingdom have been so valorously excited, the public prints are swelled with the elegant speeches, bold replies, pious orgies, and sumptuous dinners at the presentation, or what is sometimes improperly called, the consecration of colours.-Oh! such march ings and countermarchings, from Brentford to Ealing, from Ealing to Acton, from Acton to Uxbridge, the dust flying, sun scorching, men sweating."-Such accounts of these martial farces were too ridiculous for animadversion; and even while the term consecration appeared to be a mere popular mistake, without being likely to become attended with any mischievous effect, silence has been the best comment on it.

But now, Sir, if the newspapers are to be credited, and they, in the present case, bear too many marks of authenticity for doubt, the proceedings at one of these fêtes demand the most serious consideration, whe ther we consider it as involving the honour of her Majesty, or degrading the pure simplicity of the established Church of England.We read in three triumphant columns of a ministerial print, that the colours worked by royal hands, were presented by her Majesty's proxy, and in her name, to the several companies of Pimlico Volunteers in the rotunda at Ranelagh; that prayers were read by the Reverend Weedon Butler, Jun.-that a sermon was preached on the occasion, and to give the greater theatrical effect to this scene, Messrs. Braham, Incle don, &c. assisted the choristers of both cathedrals with their voices.-There can be no doubt that ministers of the Church of England may and ought to read prayers and to preach on peculiar occasions in unconsecrated places; whether such an occa sion and such a place are justifiable in the present instance, is another question-the only justifiable pleas are propriety or necessity, and it really appears, that a larger number of persons might have been accom

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