of the state. But we are willing to hope that the conclusion needs not be pushed so far; and we shall, for the present, confine ourselves to the position, unquestionably supported, not only by the foregoing statement, but by facts within every man's knowledge that we have now arrived at the point where the attempt to raise one tax, will only lower the produce of another that a man cannot pay the full amount of his property-tax, and at the same time consume as many of the articles which pay duties to government, if these duties are raised; and, vite versa, that he cannot consume as much of those articles at the former duties, if his property shall be taxed more heavily. - If the nation has at last reached this point if the revenue of the people is now made to pay as much towards the revenue of the state as any human means can extort from it-if the natural period of taxation. is at length arrived--by the public income outstripping that of individuals (and, surely, when we reflect, that besides twenty-two millions borrowed, above seventy millions sterling are at present raised within the year by taxes, we cannot marvel at this crisis being come*); -how clearly must every thinking man perceive, that the whole system of our policy depends, for its existence, upon the continuance of our commerce, that inextricable confusion will arise from any considerable diminution of the income of the country, ---and that the only means of augmenting the public revenue, must be sought in the ex *The revenue raised by Great Britain, in 1809, is estimated at 65,885,3451. including the surplus of 1808, and exclusive of money raised by loan and exchequerbills, to the amount of18,660,000l. The net revenue of Ireland, in 1808, exclusive of about 4,000,000l. loans, was 4,571,2501; so that the revenue of the empire may be reckoned at 70,456,6921. tension of the revenue of the people; by opening new channels of employ ment for their capital at home and abroad, while we carefully preserve those which are already accessible. At the same time, every practicable method should be resorted to, of diminishing our expenditure, by a rigorous and discerning reform of abuses. We are persuaded, that, (we will not say, a great, but) a very considerable income may be derived from this source. Let any man reflect on the remark which he must so frequently have made while passing through the halls, the chambers, the offices, and the gardens of an English grandee's palace, and, still more, while considering the manner in which his estates are ma naged-"The loss and the waste of thousands by the year," is the thought which ever and anon presents itself. Who can doubt, then, that much is wasted in an establishment which costs above ninety millions a year— which is spread over many thousand, square miles entrusted to multitudes who have no interest in being economical, and watched over hastily, incidentally, and according to rules devised when it was in the bud, by a few persons who volunteer their services, change every day, and must see all abuses at a vast distance, if they see them at all? In the present state of our affairs, we may be well assured, that the danger which chiefly besets us is not that of parsimony. From this source wo can descry nothing to appal us, except, perhaps, the risk of bringing the cause of reform into a temporary discredit, by too rash and indiscri minate a pursuit of it. But, from a continuance of our present scale of expenditure, coupled with what is infinitely more ruinous-a contempt for the only means of meeting it;-from a disinclination to retrench whatever is useless in our outgoings, and, still more, from an aversion to those conciliatory measures, which, -- nior commander, Captain Milliken Craig, of the Elphinstone, by the Mandarins, deputed by the Isontoc, under a canopy of state, surrounded by Chinese guards, under arms, erected for the occasion, on French Island, on the side of a hill, having a chinese camp on each side, on hills, each about one mile distant, and all in view from the van ships of the honourable company's fleet, moored in line of battle, within gun-shot of the camps. Other camps were also in sight from the fleet, on the hills of more distant islands. Each camp was attended by a regular establishment of long covered boats, for transporting the troops, with their tents, baggage, guns, ammunition, officers, horses, &c. &c. from one island to another, at once. The country ships were towed down the river, clear of the company's ships.* "I, the Mandarin Vic, by favour of my Prince, Isontoc of the two provinces of Quangtong and Quangsi, member of the tribunal of war, &c. direct this letter to the captains, officers, passengers, and others belonging to the English ships, to warn you, that being certain that your bad kingdom is situated on an island of the sea, and that you originally employed yourselves in making watches, to enable you to pay your taxes; afterwards, by the especial and profound goodness of our great Emperor, who was desirous of benefitting you, he granted you permission to come to this empire to trade. Behold what exalted and profound virtue belong to him!!! Notwithstanding this, the admiral of your kingdom, regardless of the laws, has brought here, for the first time, foreign soldiers, and without leave The British property at stake, in the first instance, was at least five millions sterling in Canton, and as much more afloat at Whampoa, in fourteen Company's ships, and in 26 ships beJonging to the ports of British India. introduced them into Macao; and your chief supercargo uniting with them, they are, with one accord, making disturbances. This being the case, I informed the Emperor, from whom I have just received a decree, in virtue of which, I again send Mandarins deputed to inform them, that if they persist in detaining the soldiers, a great many troops shall be immediately dispatched to destroy and extinguish them, and to terminate this affair; for the consequence of which the admiral and chief supercargo will be responsible. But you, captains, officers, passengers, and other people of the ships, shall be free from all responsibility if you remain quietly in the observance of the laws; and after the soldiers of your nation shall be entirely withdrawn, I shall feel it my duty to inform the Emperor, praying him to have the goodness to permit you to carry on your trade as formerly. But if you, giving ear to, and obeying the admiral and chief supercargo, unite yourselves to them to create disturbances, when afterwards our innumerable soldiers shall arrive, who shall destroy and burn, even if you are as hard as stone or jasper; I shall then be unable to use you with any indulgence, or to free you from the net of the law in which you will be ensnared. And in order that you may be obedient and discreet, I direct this Chop to you. In the 13th year of the Emperor Kia King, on the 17th day of the 10th moon (3d December, 1808.") Mem. Received on the 4th Dec. 1808, from the hands of the Mandarins delegated by the Isontoc, who were the military Brigadier Mandarin Chang, and the Quangchon-fop (governor of the city of Canton) Fu. TO HIS EXCELLENCY THF VICEROY OF THE PROVINCES OF QUANGTONG AND QUANGSI, IN THE CHINESE EMPIRE. May it please your Excellency, We, the undersigned commanders of the hon. English East India company's ships at Whampoa, for ourselves, our officers, and our own men, have the exalted honour to acknowledge the receipt of your excellency's most gracious letter, delivered to us in French Island, on the 4th December, 1808, by the two Mandarins, whom we are informed it was your condescending pleasure to send for that purpose. Our object of visiting this country is purely for commercial purposes, to continue in the same manner that friendly and useful intercourse which has existed for centuries, and now become, from its magnitude, of the very first importance to both our vast empires. We are taught in our own country, that obedience to our laws is the first essential to the well-being of the state; the same must apply to all countries; and we are, there fore, ordered, and endeavour to venerate and obey yours: but such is the nature of our own laws and constitution, that we dare not, even in a foreign country, depart from alle giance to our own country, nor to those who are dignified with its most exalted representation. We understand that our admiral, who is an officer of high rank, at the request of the Portuguese, landed some troops at Macão, to help them to defend it against attacks from the French, This wicked nation, ever since they murdered their sovereign, have waged war upon all nations within their reach, and we understand are now marching, by land, to make war upon the celestial empire, as the British navy prevents them by sea. We of course wish to have no concern with any disturbances in the celestial empire, and we therefore most humbly implore your excellency to order the trade to be opened, that we may find employment, in the quiet habits of industry, which we Conceive would prevent our services being required for other purposes, but which, if called for, our laws and our honour would compel us to obey, whatever might be the consequences. With sentiments of the most profound veneration, and prayers for your excellency's welfare, we beg leave to subscribe our names :--Mr. Graig, Senior officer; Charles Prescott, William Moffat, Henry Hon. Company's Ship Elphinstone, ANSWER. Un I, ISONTOC, &c. in reply to your letter, have to inform you, that I first thought that you, like your merchants, came to carry on trade, and that you would have joined with your superiors, I mean the admiral and chief, to create disorders. der this idea I sent you a chop. But seeing now that you do not think proper to alter your way of thinking, using as a pretence the protection of the Portuguese, I plainly know, that you have joined your opinions with those of the above superiors, remaining in the same vain hope. I, the Isontoc, have repeatedly sent my chops, declaring, that as long as there remained a single soldier at Macao, and you would not obey my orders, I absolutely will not consent to your continuing to carry on your trade. If you do not wish to trade, you may take away your ships as you think proper; but if you are desirous of pursuing your mercantile negociations, it is necessary to remain peaceable, and to obey the laws, relying, with certainty, that after your troops shall have entirely evacuated Macao, that your trade shall be granted to you as formerly, As your letter declares that you |