against the question. Considering the powerful interest, that was made against the tax by the most considerable land owners on this and the other side of the water, the small majority, by which it was rejected, is rather to be wondered at, there being 102 for and 122 against the measure.* The following letters to and from Lord North will fully and fairly display the grounds of the failure of this desirable measure for Ireland. "MY LORD, "It is publicly reported, that a project has been communicated to "the king's ministers, for proposing in the parliament of Ireland, a tax of re"gulation, which is particularly and exclusively to affect the property of those "of his majesty's subjects, who possess lands in that kingdom, but whose. or"dinary residence is in this. It is in the same manner publicly understood, that "this extraordinary design has been encouraged by an assurance from admi"nistration, that if the heads of a bill proposing such a tax, should be trans"mitted from Ireland, they would be returned with the sanction of his majes"ty's privy council here, under the great seal of England. My lord, we find "ourselves under the description of those, who are to be the object of this un"precedented imposition. We possess considerable landed property in both "kingdoms; our ordinary residence is in England. We have not hitherto "considered such residence as an act of delinquency to be punished; or, as a "a political evil, to be corrected by the penal operation of a partial tax. We "have had, many of us, our birth, and our earliest habits in this kingdom; "some of us have an indispensable public duty, and all of us (where such duty "does not require such restriction) have the right of free subjects, of choosing "our habitation in whatever part of his majesty's dominions we shall esteem "most convenient. We cannot hear, without astonishment, of a scheme, by "which we are to be stigmatized, by what is in effect, a fine for our abode in "this country, the principal member of our British empire, and the residence "of our common sovereign. We have ever shewn the utmost readiness in "contributing with the rest of our fellow subjects, in any legal and equal me"thod, to the exigences of the public service, and to the support of his ma"jesty's government. We have ever borne a cordial, though not an exclusive "regard, to the true interest of Ireland, and to all its rights and liberties: to "none of which we think our residence in Great Britain to be in the least pre"judicial, but rather the means, in very many cases, of affording them a timely and effectual support. We cannot avoid considering this scheme as in the "highest degree injurious to the welfare of that kingdom as well as of this; "its manifest tendency is to lessen the value of all landed property there, to "put restrictions upon it unknown in any part of the British dominions; and as far as we can find, without parallel in any civilized country. It leads di"rectly to a separation of these kingdoms in interest and affection, contrary "to the standing policy of our ancestors, which has been, at every period, "particularly at the glorious Revolution, inseparably to connect them by every "tie both of affection and interest. We apply to your lordship in particular. "This is intended as a mode of public supply; and as we conceive the trea "sury of Ireland, as well as that of England, is in a great measure within your lordship's department, we flatter ourselves we shall not be refused authentic "information concerning a matter in which we are so nearly concerned; that "if the scheme, which we state to your lordship doth exist, we may be ena "bled to pursue every legal method of opposition to a project in every light "unjust and impolitic. We have the honour to be, 66 "Your lordship's most obedient and most humble servants, "Devonshire, London, October the 16th, 1773." Rockingham, One of the next schemes of finance was to raise the sum of 265,000l. by tontine annuities with benefit of survivorship at six pounds per cent. and the second reading of the bill for this purpose produced a division of a majority of 103 against 49.* The plan of the tontine was this. The sum of 650,000l. was divided into shares of 100%. each, and for every share one life was allowed to be nominated; the lives were divided into three classes. No dividend of the interest arising from the shares of those, who died in each class, was to be made, until it yielded a clear one half per cent. among the survivors; and the increased interest never was to be more, than the principal originally advanced by each subscriber. The remainder of the interest as it occurred, to be applied to the credit of the nation. This scheme was holden forth by the secretary of the day, as a master-piece in finance, as being little less than an actual gain of so much, without adding in the least to the debt, as the principal was never to be refunded. The revenue being this year considerably short of the expences of government, stamp duties were granted upon all parchment, vellum or paper, on which any legal proceeding or private instrument, of almost any nature, should be written or engrossed, according to the nature of the article, stamped; the duties were at first granted for one year and nine months from the 25th of March, 1774; at the expiraAnswer from Lord North to the Duke of Devonshire. "MY LORD, "Your grace, and the Lords Rockingham, Besborough, Milton and "Upper Ossory, having in your letter of the 16th desired authentic informa "tion concerning a project of proposing to the parliament of Ireland, a tax "upon the landed property of such persons, whose ordinary residence is out of "that kingdom, I will endeavour to state in a few words, what has passed upon "the subject. In the course of the summer, the lord lieutenant of Ireland "sent over several propositions for restoring the credit, providing for the "debts, and putting upon a proper footing the finances of that kingdom; at "the same time he informed his majesty's servants here, that he had reason "to believe, that among other modes of supply, there would probably be a "tax of the nature mentioned in your grace's letter. The answer, which was "returned to his excellency, by those of his majesty's servants, to whom this "communication was made, was to the following effect: that if the Irish par"liament should send over to England such a plan, as should appear to be "well calculated to give effectual relief to Ireland, in its present distress, their " opinion would be, that it ought to be carried into execution, although the "tax upon absentees should be a part of it. I beg leave to trouble your grace "to communicate this information to the other lords, and have the honour to "be, with great respect, &c. &c. &c. North." On account of this answer, circular letters were written by Lord Rockingham, to the several gentlemen who might be affected by this measure, pro posing a general meeting for the purpose of adopting the most eligible and effectual means of defeating it. But as it was rejected by the parliament, any further opposition became unnecessary. A melancholy instance of the prevalence of self-interest over that of the country in some of the most plausible patriots. Journ. Com, vol. 9, p. 109. tion of which period they were continued, and have been to this day, from time to time, raised very considerably. The stamp duties have been found by experience one of the most efficient resources of the financier. It was confidently promised, that these duties would so far increase the revenue, as to be equal to the expences, when they had undergone the economical reduction thus intended, so that the pernicious practice of running in debt would be no longer pursued. The public accounts of the next session, however, clearly displayed the fallacy of those promises. As to the national debt, it amounted at Lady Day, 1773, to 994,890. 10s. 10d. and the total of pensions to 172,464/. 14s. 33d. for the two years then ending. A bill for the improvement of the agriculture of that kingdom having passed, and being duly returned, the commons voted an address of thanks thereupon to his majesty, considering it as a signal instance of his paternal regard for his people of Ireland. To the further credit of Lord Harcourt's administration must be laid the meritorious account of opening the door of that civil liberty, through which the great body of Irish Catholics were afterwards admitted to the rights of subjects. True it is, that the British ministry began about this time to be alarmed at the too well grounded discontents of the king's American subjects : the constitutional maxim, no representation, no taxation, was fully considered and carried into action on the other side of the Atlantic; the fatal and ill-advised resistance ended in the avulsion of that bright western gem from the imperial diadem. It was impossible, that a man of Lord North's penetration should not foresee the inversion of many constitutional maxims, when brought practically to bear upon the bulk of the Irish nation; he wisely therefore, though silently, instructed the lord lieutenant to endeavour by all means to sooth and engage the affections of the Catholics by gradual relaxations of the rigorous code of penalties, pains, and disabilities, under which they had so long and so patiently suffered. As early therefore in the session as the 10th of November, 1773, *leave was given to bring in the heads of a bill to secure the repayment of money, that should be really lent and advanced by Papists or persons professing the Popish religion to Protestants on mortgages of lands, tene-. ments, and hereditaments; and that it might be understood to be a government measure of grace, Mr. Mason, Sir Lucius O'Bryen, and Mr. Langrishe, great and determined supporters of government, were ordered to bring it in. †On the preceding day leave had been given to bring in heads of a bill to enable Papists upon the terms and subject to the provisoes therein mentioned to take leases of lives, of lands, tenements, and + Ibid. p. 27. 9 Com. Journ. p. 28. hereditaments. But neither one or the other of these bills at that time proceeded. The Irish antipathies to Popery, and the reluctance of most men in place or power in Ireland to do justice to the Catholics deterred the easy mind of Lord Harcourt from pushing forward, what they persuaded him would create difficulties and disturbances in parliament, and interrupt that easy and quiet majority which government then enjoyed, and which he had it strongly in command to keep up by all possible and prudent means. Although the managers of the English interest in Ireland (this lord lieutenant was but their passive tool) had blasted these two scions of indulgence in their first shoot, yet the British ministry sent over positive and uncontrollable orders, that some act of the legislature should positively be passed in that session of a soothing and conciliatory tendency to the Catholics: well imagining, that the breadth of the Atlantic would not prevent the infection of political discontent in persons equally suffering a deprivation of that nutriment and support, which their constitution required for the preservation of their existence. On the 5th, therefore, of March, 1774, leave was given to bring in a bill to enable his majesty's subjects of whatever persuasion to testify their allegiance to him; and as the bill remitted no part of the then existing code of severity, but purported merely a permission to the Catholics of expressing their allegiance to their sovereign, which before they had not, it passed both houses without obstruction or opposition. It gratified the Catholics, inasmuch as it was a formal recognition, that they were subjects; and to this recog nition they looked up as to the corner stone of their future emancipation. To this act and the well known and long tried allegiance of the Catholics, the lord lieutenant in his speech to the parliament at the close of the session thus alluded: "This reci"procal intercourse of duty and protection, which has for so many Thus Mr. Burke expressed himself upon this subject in a letter to a peer of Ireland in 1785, (p. 28): " From what I have observed, it is pride, arrogance, a spirit of domination, and not a bigotted spirit of religion, that has "caused and kept up those oppressive statutes. I am sure I have known "those, who have oppressed Papists in their civil rights, exceedingly indulgent to them in their religious ceremonies; and who wished them to con"tinue in order to furnish pretences for oppression; and who never saw a "man by conforming escape out of their power, but with grudging and re"gret. I have known men, to whom I am not uncharitable in saying, though "they are dead, that they would become Papists in order to oppress Protes. "tants; if being Protestants it was not in their power to oppress Papists. It " is injustice, and not a mistaken conscience, that has been the principle of "persecution, at least as far as it has fallen under my observation." †9 Com. Journ. p. 114. Mr. Robert French, and Sir Lucius O'Bryen, two ministerial members, were ordered to bring it in. 9 Journ. Com. p. 160. 13 and 14 Geo. III. c. xxxv. For the form of this oath or test, vide Appendix, No. LXIII. 9 Journ. Com. p. 160. years happily prevailed, and from which so many salutary "consequences have been derived during his majesty's auspi"cious reign, holds out to every part of his majesty's empire, "an example reflecting the highest honour upon the virtues of 66 a most amiable and excellent sovereign, and the wisdom and good conduct of affectionate and loyal subjects. In the high "station, in which his majesty has placed me, I claim no merit, "but a faithful execution of his majesty's gracious purposes for "the happiness of his people of Ireland, and the most just, and "therefore the most favourable representations of their loyal, "dutiful, and affectionate conduct, which cannot fail to entitle "them to the continuance of his royal favour and protection." At the commencement of the next session in October 1775, the lord lieutenant observed, that, since the last meeting of parliament, his majesty's tender concern for the welfare of that kingdom had induced him to pass several laws in the British parliament highly beneficial to the commerce, manufactures, and agriculture of Ireland. "By the act, which extends the great advantage of British fisheries to Ireland a source of "industry and wealth (said he) is opened to you, which has "made other nations great and flourishing. That act, which "allows the clothing and accoutrements necessary for his majesty's forces paid from the revenues of this kingdom to "be exported from Ireland, is a particular mark of the royal "favour; and even that, which allows the importation of rape "seed into Great Britain from this kingdom, under certain "regulations, connected with those salutary laws passed in our "last session, form such a system of agriculture and improve"ment as will, I trust, secure riches and plenty to the people of "Ireland. A bounty granted by Great Britain, upon the im"portation of flax, is so marked a recommendation of the "linen manufacture, that it becomes needless for me to urge "the most persevering application to that staple of the country.' The allusion, which the lord lieutenant made to the proceedings of the British parliament, during the recess of the parliament of Ireland, calls upon us to submit to our readers, what passed on this side of the water during that interval. The opinions of the British legislators upon Irish incidents are strong illustrations of Irish history. On the 16th of December, 1774, upon Mr. R. Fuller's calling for papers relative to our military forces in America, a desultory, though interesting conversation took place, in which the late Governor Johnstone took occasion to make several pointed applications to Ireland: they originated out of the confident and unequivocal declarations made in the course of the last session by Mr. Rigby (master of the rolls in Ireland), that the parliament of Great Britain had a right to tax |