league ought to be formed to check the career of the French; but he was of opinion, that a league would not be very effective, unless it fhould be founded on difinterefted principles, on principles which should fuperfede the mean defire of profiting in a territorial or pecuniary view by the diforders of Europe, and be pointed only to the restoration of general fecurity. He ridiculed the hope of deriving important aid from the promised efforts of the Ruffians and the Turks, as the former were not inclined, and the latter were not able, to act with due vigour against the French. Other powers, he thought, were little more worthy of our affo ciation or our confidence; and it was therefore adviseable to truft more to our own ftrength than to any aid which we might expect from the princes and ftates of the continent. Our strength, however, ought not to be wafted in offenfive exertions. We had lefs reafon to dread the enemy than any nation had. Our infular fituation, the great fuperiority of our marine, and the general fpirit of the community, gave us fufficient fecurity. In fuch a predicament, it would be expedient for us to stand only on the defensive, and to declare that we were ready to agree to a fafe and honourable peace.-Lord Holland maintained, that it was now the best time to negotiate with the enemy; and that to evince a pacific difpofition in the day of profperity was not an humiliation, but rather an inftance of magnanimity. Lord Mulgrave, however, contended, that it would be difgraceful to British fpirit to follow fuch advice; and that a renewal of negotiation with France at the prefent moment would lead to a forfeiture of that fuperiority which we had obtained, and to a fruftration of our hopes of effecting the deliverance of Europe. Lord Grenville, animated with the fame zeal, recommended a vigorous perfeverance in offenfive hoftilities as the moft proper conduct that we could purfue. After the fpeeches of these and other peers, the addrefs was voted without a divifion; and that of the commons paffed in the fame manner, though not without severe (and in fome inftances intemperate) animadverfions on the conduct of the miniftry from fir John Sinclair and fir Francis Burdet.

At the time of these proceedings of the legislature, the executive power, inflamed with juft indignation at a recent decree of the French directory, declaring that all perfons originally belonging to neutral countries, or to ftates in alliance with the republic, who might form a part of the crews of British veffels, fhould be treated as pirates, gave public notice, that, if this order should, in any inftance, be carried into execution, the moft vigorous retaliation would APP. VOL. XXIV. NEW ARR.

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be exercised against the subjects of France, whom the chance of war had already placed, or fhould hereafter place, in the king's power. This denunciation appears to have had a good effect, as we do not find that the French have dared. to execute their menace.

The houfe of commons foon entered upon the bufinefs of fupply. It was propofed that 120,000 feamen and marines fhould be allowed for the year 1799; and the houfe readily fanctioned the number, fir John Sinclair being the only ob jector to its unneceffary magnitude. The minifterial eftimates of the army were alfo adopted, though the expendi ture of this department was augmented.

As the new affeffment for the year 1798 had not been fufficiently productive, a mode of fupply was devifed from which a fum, much larger than the produce of that scheme of taxation, was expected to accrue. To prepare the minds of the public in general for the intended impoft, the chief magiftrate of London called a meeting of the merchants, bankers, and principal traders; and, it was unanimoufly voted, that, as the new affeffment had failed to call forth a due ratio of contribution from many defcriptions of perfons,' the affembly would ftrongly support measures calcu lated to draw out the refources of the country in a more equal and effectual manner. Encouraged by this déclaration, the minifter (on the 3d of December) developed his fcheme. He firft mentioned the different heads of supply, according to the following calculation:

For the navy

For the army

For a vote of credit of the last feffion

For the ordnance

£13,642,000

10,840,000

1,000,000

1,570,000

For various fervices

2,175,180

£29,227,180.

He then ftated the means of procuring this largé fupply. The duties referved in lieu of the land-tax now perpetuated, would amount, he faid, to 2,750,000 pounds; the confolidated fund would fupply a million and a half; and the late regulation of the exports and imports would probably offer 1,700,000 pounds. As these fums, with the profit of the lottery, would not exceed 6,150,000 pounds, there would be a neceffity of providing above 33 millions for the exigencies of the prefent year.

The new financial scheme, inftead of regulating the im→ poft by the style of living, regarded the income of the individual; and it was propofed, that no perfon fhould be ex

empted from the tax, unlefs his annual income fhould ap pear to be less than fixty pounds. In eftimating the probable produce of the fcheme, Mr. Pitt entered into a detail respecting the various fources of income; and the refult of his inquiry was a confident opinion, that the rental of land and houses, the intereft drawn from the public funds, the profits of trade, &c. amounted in a year to 102 millions. From an aggregate thus ample, the government, he thought, might draw ten millions without fubjecting the contributors to material inconvenience. The affeffment, he obferved, had been grofsly evaded in numerous inftances; but he trusted that the prefent demand, from the regulations, with which the measure would be attended, would not be fo fhamefully eluded. The former tax, he added, would ceafe at the beginning of April; and the fubftitute would then take place. After an allowance for the intereft of the loan charged upon the affeffed taxes, and for other objects, the ten millions would be reduced to 9,200,000 pounds. About fourteen millions, therefore, would still be wanted and, for that fum, a new loan would be neceffary.-The minifter concluded his financial statements with hyperboli-. cal effufions, elevating the profperity and glory of the Britifh nation to an unparalleled height.

Little oppofition was then made to the new propofal; and a bill was quickly prepared for carrying it into effect. While it was in its courfe, a motion from Mr. Tierney, against entering into any engagements which might pre-. vent or impede a negotiation with France, produced a florid but feeble fpeech from Mr. Canning in defence of protracted. and extended hoftilities, and met with the ufual fate of antiminifterial propofitions.

When the bill had received fome alterations and improve-. ments in a committee, it was attacked by fir John Sinclair and other members as ill-judged, unequal, and oppreffive. It was defended, more plaufibly than fatisfactorily, by the author of the meafure, by the folicitor-general, and fir William Young. On a divifion, 183 perfons voted for it, and 23 against it. Other debates attended the investigation of it; but it was finally adopted by both houses.

It was required by this ftatute, that all perfons who had from 60 to 65 pounds per annum, fhould pay ten fhillings; and, from that income to 195 pounds, the fcale of payment. gradually rofe to 17 14 6. The chief burthen fell on. thofe who had 200 pounds per annum or a larger income, a tenth part of it being demanded from them. The act would have been much lefs objectionable, if the payment of a tenth had commenced with individuals who were in the

annual receipt of 700 or 800 pounds, inftead of beginning at 200, as the defalcation of a tithe from the latter fum, or from any income between that and 700 pounds, will very fenfibly diminish the ordinary comforts of many, while a proportional exaction from the more opulent will merely abridge their fuperfluities or luxuries.

Commiffioners of particular defcriptions will be authorised to super-intend the due execution of the act; and, if they should entertain any doubts of the accuracy of the statements of income, they may call witneffes, and afcertain the point by regular examination. Perfons who fupport by oath a falfe statement of income, are to be fubjected to the usual punishment of perjury.

During the Chriftmas recefs, information was received of a foreign conqueft. General Stuart and commodore Duckworth appeared with an armament, on the 7th of November, before the island of Minorca; and great confternation immediately feifed the Spaniards. They abandoned fome of their fortifications on the coaft; and, though they had an opportunity of baffling the early attempts of the invaders, they fcarcely gave them any moleftation, and retired to avoid an attack.. The British troops, advancing into the island, were gratified with intelligence of the almoft entire evacuation of the town of Mahon, of which a detachment eafily took poffeffion. The enemy, in the mean time, affected to fortify Ciudadella, and feemed difpofed to make fome refiftance; but the firm countenance of the invading foldiery, and the arts practifed to delude the Spaniards into an idea of the great amount of the force of their adversaries, fo intimidated the governor, that he agreed to a negotiation. Terms of capitulation were figned on the 17th; and the whole ifland became fubject to Great-Britain.

IRELAND..

The close of our laft furvey of Hibernian affairs gave a profpect of the speedy and complete fuppreffion of the rebellion. The defeat of the French invaders at Ballinamuck accelerated the fubmiffion of the United Irifhmen; but occafional depredations and outrages were ftill committed in different parts. One Holt was an active leader of a daring band; and, for fome time, his movements diffused terror among the peaceable inhabitants.

A hoftile party, on the 16th of September, appeared off the coaft of Donegal in a French brig, and made a defcent;

but, hearing of the event of the late battle, the commanderof the corps, who was the notorious Napper Tandy, soon retired with his men.

A fresh invasion being meditated by the enemy, the feas were closely watched by our navy. On the 11th of October, fir John Borlafe Warren defcried fome French fhips near the Irish coaft: he gave directions for an immediate chafe, and brought the foe to action the next morning. The Hoche, the only fhip of the line in the republican fquadron, was captured after a fpirited defence: the frigates, which were eight in number, then failed away; but the English took three of them in the courfe of the day; and three others afterwards became prizes. As these veffels contained a confiderable number of foldiers, sent to re-kindle the embers of the rebellion in Ireland, the difcomfiture of the fquadron was very seasonable and important; and, when the thanks of the British parliament were voted to lord Nelfon, fir John Warren was honoured with the fame compliment.

Among the perfons who were taken in the Hoche, were fome Irish mal-contents. Theobald Wolfe Tone, who was one of the number, was tried by a court-martial, and condemned to death. He begged that he might be shot rather than hanged; and, as the court refused to accede to his requeft, he cut his throat in prifon. It was thought that the wound which he thus gave himself would not be mortal; but, after fome delay, it occafioned his death. He was a man of fome talents, and had acted as a negotiator at Paris, in the cause of his rebellious countrymen.

The ruffian Holt, after a long evafion of purfuit, formed the resolution of furrendering himself. He endeavoured to obtain a promife of pardon; but, failing in that point, he yielded at difcretion, and was thrown into prifon.

Various bills, rendered expedient by the difturbances of the realm, were brought forward in parliament, By one, attainder was denounced against particular rebels, if they fhould not surrender themfelves within a certain period; and, by another, compenfation was promifed to the loyal for the loffes which they had fuftained from the difloyalty of their countrymen. To quiet the minds of the people, an act of amnesty was promulgated, not without fome exceptions of notorious delinquents,

A bill having paffed for permitting the emigration of many of the offenders to the territories of princes who were not at war with his Britannic majefty, fome were defired to take speedy advantage of that permiffion; but others (of