Ireland to England and Scotland was oats, of which the quantity was very great indeed, beyond the supply afford ed by their own produce for their necessary consumption; and therefore the interchange of these grains alone, would be a considerable accommodation to the agriculture and consumption of both nations. He was very willing thankfully to acknowledge on the part of Ireland, any boon conferred by this country; but, at the same time, it must not be forgotten, that every such boon, so conferred upon the agriculture of Ireland, was given to the best customer this country had in Europe for her manufactures.

Mr. Foster begged leave to add a few words, in order to ascertain beyond misconception the object he had in view. In the way of the suggestion he had proposed, and which he understood was admitted, there were certainly difficulties, but not insurmountable ones. The average prices of corn in Ireland, by which its export and import were to be regulated, could be communicated to every outport in the Kingdom in five days after quarter-day. Nearly the same expedition could be obtained in a similar communication to the out-ports of Great Britain, with respect to the average prices here: but in placing both countries mutually under the same regulations, a longer delay must necessarily occur. Much of the difficulty however would be removed by consulting the aid of experienced and practical men, which might be done during the progress of the bill.

Lord Archibald Hamilton said a few words in approbation of the measure; after which

Sir John Newport moved, that the chairman be instructed to move the House for leave to bring in the bill; which was agreed to.

Reported forthwith, and leave was given to bring in the

bill.

The Irish mail coach road bill was read the second time, and committed for Thursday next.

The second reading of the Nabob of Arcot's creditors' bill was deferred to Thursday se'nnight.

The further proceedings on the excise, stamp, and postoffice regulation bills, and the Chelsea hospital bill, were deferred to Monday; and the House adjourned.

G 2

HOUSE

HOUSE OF LORDS.

FRIDAY, JUNE 6.

The Irish first fruits bill was read a third time and passed, and a message sent to the House of Commons to acquaint them therewith.

The property tax bill, the Irish sugar bill, and the Irish additional force repeal bill, passed through committees and were reported.

Lord Auckland presented the report of the board of trade made in 1784, relative to the trade between the West Indies and America, which was ordered to lie on the table and to be printed.

Mr. Baker and several other members of the House of Commons, brought up the Irish stamp duty bill, and four private bills, which were read a first time.

Mr. Irving from the custom-house presented returns relative to the commerce of Dominica, which were ordered to lie on the table and to be printed.

Strangers were ordered to withdraw, and the consider ation of the evidence adduced on the trial of Lord Viscount Melville was resumed.

Their lordships continued in discussion till eleven o'clock, when the further consideration of the subject was deferred till Monday, on which day the judges were again ordered to attend. Adjourned.

"

HOUSE OF COMMONS.

FRIDAY, JUne 6.

Lord Muncaster took the oaths and his seat for the county of Westmoreland, in the room of Sir Michael Le Fleming, deceased.

A message from the Lords acquainted the House, that the Lords had agreed to the Irish first fruits bill, the Irish revenue collection bill, and the Irish malt duty regulation bill, without any amendment.

A person from the office of customs presented an account of all duties of customs charged and outstanding, from April 5, 1805, to April 5, 1806. Ordered to be printed.

A person

A person from the tax-office presented an account of balances in the hands of the receiver-general of the land tax în Scotland. Ordered to be printed,

A person from the pay-office presented an account of the correspondence of the paymaster-general, relating to the auditing of regimental accounts from July, 1804.

On the motion of Mr. Vansittart, there was ordered to be. laid before the House, a report of the experiments made to ascertain the comparative strength of malt, barley, and bigg, in Scotland. He then brought up the report, and on account of the accuracy and importance of the experiments which it detailed, moved that the report be printed; which was ordered accordingly.

Mr. Hobhouse brought up the report of the committee of the whole House, containing certain resolutions respecting duties on distillers in Scotland, and a bill was ordered to be brought in accordingly.

Mr. Hobhouse brought up the report on the Dublin paving bill, and the bill was ordered to be read a third time on Monday next.

On the motion of Sir J. Newport, the House resolved itself into a committee on the Irish malt and spirits duty bill. Report to be received on Monday.

ABANDONMENT OF THE TAX ON PRIVATE BREWERS.`

Lord H. Petty then moved the order of the day for the House to resolve itself into a committee of ways and for the purpose of postponing it to Monday next.

The order of the day being read,

means,

Lord H. Petty rose to say, that he proposed the present delay till Monday, for the purpose of altering the tax which he had lately submitted to the House. He still remained convinced however of the equity of the principle on which the tax on private brewers was founded, and continued to think that it went to produce an equalization of the price of beer to all orders of the community; to those who were supplied by the public brewer, and to those who brewed their own beer. But understanding that a considerable diversity of opinion existed on this subject, he felt convinced of the propriety of giving it some delay, and a full and mature consideration, in order that its justice might be fully understood and acknowledged. The mode in which the application of the tax ought to take place, would also deserve to be considered; namely, whether its

object

object might not be better attained by increasing the duty on malt, giving at the same time a drawback to the public brewer, or by the way which he had already stated to the House. Feeling a strong anxiety, from the necessity of the times, that every attention should be paid to this subject, and at the same time anxious, from the responsibility imposed upon him, that his financial measures should obtain the support and concurrence of the country, he wished in the mean time to avail himself of the existing assessed taxes, and should, in the committee of ways and means, on Monday next, propose an addition of 10 per cent. on the assessed taxes, in the room of that tax, which he should relinquish for the present. But should he continue in the situation which he now had the honour to fill, he should think it his duty to propose, in the next session of Parliament, a similar tax to that which he had now abandoned.

Mr. Coke said, that he was astonished when he heard the tax on private brewers first proposed; and the more he had considered the measure, the stronger did his objec tions to it appear. He lamented that the noble lord should ever have been persuaded to propose a tax so hateful, par tial, and oppressive. He regretted, when it was first proposed, that he should have had to oppose a measure, brought forward by gentlemen with whom he had voted for thirty years, on one steady principle, and to whom he looked up, rather than to any other set of men, for the salvation of the country at the present period. The tax which was now, for the present, relinquished, could only be considered as a boon held out to a certain description of persons, he meant the public brewers, who could hardly be considered as entitled to any such favour, when the quality of the commodity which they produced was taken into account.

Sir R. Buxton, who had from the first considered the tax as objectionable, was glad to hear, that the measure of introducing the excise into private families had been finally abandoned. But he was extremely sorry to learn, that the noble lord intended to persist in the measure, and again to bring it forward next year; though he trusted that he would, in the mean time, see reason to alter his determi

nation.

Lord H. Petty replied, that he had already stated, that the regulation, as to the excise, had been finally aban

doned;

doned; and he must say, that the various reports which had gone abroad on this subject were founded on gross misrepresentation. It had uniformly been his opinion, that the forcible introduction of the excise into private families could not be justified on any principle whatever. It was never meant that this part of the bill should be enforced, but that it should be left entirely to the option of the private brewer, whether he should submit to the laws of the excise, or pay the duty on the scale of the assessed taxes. He should ever contend, that the tax was fair and equitable in itself, as obliging the private brewer to pay in a just proportion to the other consumers of beer.

Mr. Baker thought, that the foundation of the tax, as originally proposed, was the introduction of excisemen into private families, and stated the result of a conversation which he had with the noble lord on the subject, which was soon after followed by an abandoninent of that part of the measure. He trusted and expected that the tax would be relinquished altogether. From what he had seen of the candour and ability with which the noble lord filled his present office, he, for one, had certainly no objection to his remaining in that situation; but he was not prepared to say, with his lion. friend behind him, that the safety of the country depended on the continuance of the present administration. Indeed, from the experience of the last twelve years, he did not feel disposed to place the same confidence in all his Majesty's ministers.

Mr. Long observed, that the introduction of the excise into private families would have been attended with intolerable inconvenience, as they would thus have become subject to the various excise laws. With regard to the proposed addition of 10 per cent. on the assessed taxes, it deserved to be considered whether the increase might not be pushed so far, as to counteract the very purpose in view, and to diminish, instead of increasing, their general produce. At the same time this substitute met with his comparative approbation.

Mr. Fox was of opinion, that the tax in question was a good one, as putting the private brewer only on a footing of equality with the other consumers of beer. All that part of the measure which related to the excise was intended to be dropped; but he must say, that it only meant that every person should have his option; and that if, on the principle, volenti non fit injuria, any man should choose

to