the army; of an augmentation of dragoons in
Great Britain, and to the three regiments of foot.
guards.

31,000 00 for allowance to general and staff officers.
95,751 00 for the effective captains to the companies of ca-
valry and infantry, heretofore commanded by
colonels, lieutenant-colonels, and majors.

1,747,570 0 0 for the militia embodied in Great Britain and Ireland, and miners of Cornwall and Devon.

38,345 12 7 for contingencies of ditto.

143,891 0 0 for clothing of ditto.

145,000 0 0 for increased subsistence to inn-keepers, and allowance of beer to non-commissioned officers and privates of militia, &c.

416,000 0 0 for supplementary militia.

300,000 0 0 charge of volunteer corps in Great Britain.
58,338 0 0 for barrack department.

Mr. Pole then rose to move the ordnance estimates, with respect to which, it was unnecessary for him, he said, to say much. If any explanation were required with respect to any of the items, he should be happy to give it. He should only observe, as to the outstanding claims upon the board of ordnance in Ireland, that when that board was dissolved, there were several claims of that nature upon it, and that commissioners were sent from the board of ordnance here to examine them, who, after the most minute investigation, reported, that the sum he should propose to be voted was due, and which was, by his majesty's command, carried to the account of the board of ordnance here. He then proposed to vote the following sums, which were severally agreed to:

On the 10th of June, in a committee of supply, to which the estimates of the barrack-board, and those of the transport-office in Ireland, were referred, sir P. Stevens moved, that an additional number of 40,000 seamen, from the 7th of June, for seven months, be granted for the service of 1803, including 8000 marines. Lord Temple asked what number of men were now on board the fleet. Sir P. Stevens said, the number that had been voted was 80,000, but not more than 70,000 were on board as yet.

The first resolution was then put, and agreed to; as were the following:

£.118,000 for paying the said 40,000 seamen.

500,000 for victualling the same. 810,000 for wear and tear of ships.

70,000 for ordnance.

100,000 for hiring transports during the year.

65,000 for charge of prisoners for the year 1803.

20,000 for a similar charge. 24,983 for charges of barrack department of Ireland.

Also

Brought forward £.33,700,679

Deduct 2-17ths for Ireland on the joint charge, and the proportion of Ireland for civil list 140,2247. making

The means of providing this sum would consist of three parts:-the taxes voted annually-the growing produce of the consolidated find, and issue of exchequer bills; and fastly, an augmentation of the du

Total supply

3,302,459

30,398,220

ties of excise and customs, and a separate tax on property. The last he wished to be considered solely as a resource applicable to war. The ways and means would then be as follows →→

WAYS AND MEANS.

Land and malt voted annually
Exchequer bills, although authority had been given by
parliament for an issue of four millions, take only
Surplus of the consolidated fund

Before Christmas, he ventured to calculate upon this sum
as the produce of the consolidated fund. That calcula-
tion was formed upon the estimate and returns, as far as
then ascertained, of the taxes laid in 1802, and it was
fully justified by the accounts now upon the table. This,
however, was not the proper time to enter into a discus-
sion of the correctness of the estimate, because he did
not then ask the committee for a vote upon the subject
He merely submitted the statement as part of the means
for raising the resources of the year. When it came to
be voted, it might be inquired how far the amount was
likely to accord with the estimate.
It was proposed certain advances made by the bank, by an is-
sue of exchequer bills, which it was hoped the bank, with
that spirit of accommodation to the public service which
they displayed last war, would, from the same motive, be
now inclined to accept. The debt due to the bank on
this head would, therefore, be paid by an issue f exche-
quer bills, on aids of 1804, to that extent
Money in treasury, residue on bounties on hemp, &c.
Lottery

2,750,000

8,000,000

0,500,000

1,500,000 37,782 400,000

duties, on which he intended to submit to the committee a large augmentation; and a tax upon property. If it should be the pleasure of the committee to agree with him as to the propriety, he wished it to be distinctly understood, that he considered these duties as

applicable to war only; and he intended to propose that they should cease within a certain period, probably six months after the restoration of peace. It was his intens tion also, that there should be an increase of duty on sugar, of 4s. per cwt. or 20 per cent. on the duty now paid. He proposed also, that twelve and a half per cent. on the existing duty should be paid on all imports, with the exception of four great articles, tea, coffee, wool, and wine, which he did not reserve in the view of complete exe emption, but with the view of subs jecting them to the tax in a different manner. On this branch, combined with the preceding, he estimated the produce at 1,300,000l. He moreover proposed that one per cent. ad valorem should be imposed on all exports to any part of Europe, and three per cent. on exports to all other parts. This branch he estimated at 460,0001. An increased tax of one penny per pound was also to be laid on cotton wool exported, while manufactured cotton was to be exempted from tax as before. From this he expected there would be received 250,000l. During the war, he proposed likewise that the duty of tonnage on shipping should be continued, as it was not probable that it would be attended with any inconvenience. Here would arise, perhaps, about 150,000l.

1

rated the net produce on the head of customs at two millions.

The next branch was the excise. It was not his intention to propose any alteration on the great mass of exciseable articles. He intended to confine himself to some leading ones, on which a war tax should, with the approbation of parliament, be laid. The first object then was tea-he proposed that an additional duty of 15 per cent. ad valorem should be laid on coarser teas, and 45 per cent. ad valorem on teas of a higher quality. The effect of this addition would be to raise the price of higher teas somewhat above what they were previous to the commutation act, and to leave the coarser teas somewhat lower. This he calculated at 1,300,000. The next article was wine. In the year 1795, 10l. per pipe was imposed on wine; but it had been found by experience that the consumption had continued to advance, and that both the old and new duties had increased. He proposed, therefore, that 101. per ton additional duty, should be laid on wine, the produce of which he estimated at 500,000l. The same considerations led him to propose that both foreign spirits and home spirits shouldbe subjected to an additional tax. At present the rate was 5s. 2d. per gallon on foreign and home spirits; and his intention was that there should be an increase of 5 per cent. These different items would be on the existing duties. The amount of the additional revenue he estiOn sugar and imports £1,300,000 mated at 1,500,000l. The next On export manufactures 460,000 Cotton wool exported 250,000 article of taxation was malt; at Navigation 150,000 present, he should propose such an augmentation of tax, as would give to the public its full amount, leav ing to the brewer the whole benefit of his profits, which were understood to be large and liberal He N 2

Total on customs 2,160,000

As there would be some alteration respecting drawbacks, &c. he

pro

proposed, therefore, that an additional duty of 28. per bushel should be laid on malt, and this he estimated would produce 2,700,0001. Last year, the additional tax on malt was 2,500,000l.; and as far as could be collected from the receipts already made, there was every reason to believe that it would be available to the full extent of the calculation. Allowing for the operation of the tax now proposed, there would be 1s. per barrel to be divided between the maltster, the brewer, and the consumer. The brewer might be allowed 8d. per barrel for the additional capital which the tax would oblige him to employ, and would afford him a sufficient profit on his trade.-The whole sums to be raised on the head of excise would be as follows:

Tea

Wine

respect to this species of property, there was less necessity for disclosure in applying to it any given rate of contribution. As to property arising out of salaries, trades, professions, it would be more necessary to investigate, and for that reason it would be requisite to employ the intervention of commissioners, somewhat upon the principle adopted in the assessment of the income tax. It was proposed, however, that the new commissioners should be invested with such powers, and act in such a manner, as to weaken, if not to remove, the objection as to disclosure.

It was proposed that, in regard to land, the tax should be laid upon the net rent, as far as that could be ascertained; and he conceived it could be generally ascertained without any unpleasant investigation. £1,300,000 The rate proposed was 1s. per 500,000 pound, or 51. per cent. on the pro

Foreign and home spirits 1,500,000 prietor, and 9d. per pound on the

Malt

2,700,000 tenant. In England, where, almost invariably, the tenant pays 6,000,000 the poor's rate, that proportion of assessment would apply; but in Scotland, where the tenant does not pay any poor's rate, it was intended that the tenant should pay 6d. in the pound on his rent.

Customs and excise 8,000,000 In addition to these resources, on which he calculated with a degree of confidence, he had to propose another measure of extensive operation, which, in principle, resembled the income tax then repealed. The great outline of this proposed tax upon property, was to distinguish between that property which depended upon the skill and industry of individuals, and that which did not. Under the head of that which was less a dependent on skill and industry, was comprehended land, the interest of mency in the funds, property belonging to corporations, &c. With

He had endeavoured to find out, by various inquiries and grounds of conjecture, what estimate might be made of the amount of the different branches of revenue that did not depend upon the skill and industry of individuals; but he was aware that what he could state on this subject was extremely doubtful. At the time of the income tax, the whole income of this nation was estimated at eighty millions; of this, the part that could be assessed might be taken at from sixty to seventy millions.