uttered in the warmth of debate, and produced probably by hurry and inadvertence, and not from a defect of humanity, however, drew upon this gentleman a heavy load of cenfure, and rendered him extremely unpopular.

His statements, on this occafion, were warmly controverted by thole in anfwer to whom he had made them. Members of parliament had, it was afferted, been placed at the head of the new raifed regiments: this was creating a patronage of the moft corrupt and unwarrantable kind, as many of the officers thus promoted were shamefully ignorant of their duty, and yet were allowed unconscionable profits. A variety of other objections was brought forward by the oppofition, and replied to by miniftry: after which, the refolutions relating to the fleet and army, moved by lord Arden and Mr. Wyndham, were put and carried.

Other ftrictures were then paffed upon the conduct of miniftry, in other particulars: that concerning the erection of barracks underwent the most remarkable cenfure. The expensive and unconstitutional nature of this measure was afferted by Mr. Fox, Mr. Sheridan, Mr. Whitbread, Mr. Courtney, and others; and its propriety no lefs vehemently supported by Mr. Pitt, Mr. Wyndham, and Mr. Dundas. In the courfe of this difcuffion, Mr. Whitbread moved to omit, in the estimate of neceffary expences, the fums appropriated to the conftruction of barracks: but the motion was negatived, by feventy-four to twenty-eight.

This bufinefs was not refumed till the eight of April following, when general Smith moved for a

committee to inquire into the expenditure arifing from the barracks, and upon what authority the erection was founded: he affirmed, that one million four hundred thousand pounds had been employed upon them. The patronage accruing from them to miniftry was the appointment of no lefs than fifty-fix officers for their management, with confiderable falaries. The number of barracks already conftructed were fufficient for the reception of thirtyfour thousand men, which were more than a peace-establishment by fourteen thousand. Did not fuch a meafure tend to imprefs the clearest and ftrongest conviction upon the public, that miniftry were determined, in the words of one of their principal members, to exert a vigour beyond the law?

Mr. Wyndham admitted the expences of the barracks to be great, but the importance of the object in view required them: their intent was to exonerate publicans, and people of that defcription, from the heavy charges to which they had fo long and fo unreasonably been liable, and of which they had so often and fo juftly complained. The neceffity of procuring public-houses for the reception of foldiers on their march occafioned fundry inconveniencies, which thefe barracks were calculated to remove: they would afford fhelter, and a temporary ftay, when neceffary, without producing trouble. and expence to innkeepers, and others, who kept places of accom modation on the roads. In the event of a peace, they need not contain any larger numbers than would be requifite for the ufual establishment; but while the war lafted, the indifpenbfile neceflity of holding men in readinefs, in fuch

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conftructed, as now, with the ma nifeft intention of fecluding the whole army from the nation, and cutting off, as much as in ministers lay, all intercourfe between foldiers and citizens. To diffolve a connection, fo indispensible in a land of liberty for its prefervation, was a deed.

It was obferved, in anfwer, by Mr. Taylor, that a total feparation of the foldiery from the commonalty, were it practicable, would obliterate that union of character which rendered military men citizens as well as foldiers, and endeared both classes to each other: when confcioufly united in one common intereft, their reciprocal attachment would produce the moft fignal advantages, through the fpirit and confidence they would act with, and the continual proofs of good will that would mutually arife between them.

Mr. Fox argued, with uncommon ftrength, against the fyftem of barracks, as tending directly to inculcate the blindest and most abject obedience in the foldiery. He explicitly afferted, that unconditional obedience was neither the duty of an English citizen, or an English foldier: the conftitution of England refted on the mixture of citizens and foldiers in all the habits and occurrences of life; to part them from each other, in the manner proposed, by lodging the troops in barracks, would be to divide them into diftinct people, who, from various caufes, would quickly become inimical to each other. True it was, that barracks had been erected in England before this time, but they were few and inconfiderable; not

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without the neceffity of any farther argument, the real defigns in agitation.

Thefe affertions were, by Mr. Pitt, reprefented as totally unfounded. The fyftem of barracks was neither new nor unconftitutional; it was of long standing, and only of late enlarged, on the mere prin ciple of placing the troops upon a more convenient and useful footing. Parliament had given it a decided fanction; it had been carried on with all due diligence and economy, and could produce nothing that did not appear beneficial: foldiers would be better quartered, at a fmaller expence, and kept in more order without confining them from fociety in any cafes but thofe of confufion and tumult.

Mr. W. Smith, and Mr. Courtenay, fpoke in very adverfe terms of the cafe in queftion: the former reprobated the fyftem of barracks, as incompatible with the genius and conftitution of the people of this country, and fit only to prove that was defpotically governed. Thế latter in a ftrain of humour and pleafantry, expofed all thofe circumftances relating to the bufinefs, which could render it odious under the appearance of ridicule.

Mr. Grey cenfured the fyftem with great feverity. He demanded whether an addition of thirty-four thousand men was to be made to the peace establishment in future, as the old barracks would contain

twenty

twenty thousand, and the new ones the preceding number. If the barracks were not to be filled in this manner, why had fuch an expence been incurred to conftruct fo many?

He was answered by Mr. Steele, that, notwithstanding the exaggerations of thofe who affected fuch an apprehenfion of barracks, the whole of them, when completely finished, would not contain more than twenty-five thousand men; a number fo little above the ufual complement of the army, that no man could, with the least degree of ingenuoufnefs, infinuate that minifters harboured finifter defigns. The money, stated to have been laid out on the barracks, was alleged by the oppofition, to be unfairly accounted for: but Mr. Pitt replied, that no flaws would be found in the statement of the expence on due examination. The debate concluded with a divifion of ninety-eight for miniftry, and twenty-four against it.

On the feventh of December, Mr. Pitt laid before the house an eftimate of the expences of the approaching year. They amounted to twenty-feven millions five hundred thousand pounds, including a loan of eighteen millions. He gave a very favourable account of many branches of the revenue, particularly of the permanent taxes, which he ftated to be adequately productive to the extent of the fums expected from them. The intereft of the loan would amount to eleven hundred and twelve thousand pounds, for the payment of which, he would propofe the following taxes; two per cent on all legacies above a certain extent, to the first collaterals; three per cent. on firft coufins; four per cent. op fecond coufins; and fix

per cent. on the remoter relations, and ftrangers. Calculating the landed and perfonal property of the kingdom, as it ftood at the commencement of the prefent century, previously to its union with Scotland, its value amounted to thirteen hundred millions, of which fix hundred were in land, and feven hundred perfonal. From authentic documents it appeared, that about one-third of the latter was devised by will to collateral branches, and of the former about one-fifth. The probable estimate might be formed, by taking the fourth as a medium, which would give a tax of two hundred and ninety four thousand pounds. From this fum, by deducting the ftanding tax upon legacies; two hundred and fifty thousand pounds would remain. He next propofed ten per cent. on the already affeffed taxes, which would produce one hundred and forty thoufand pounds: one pound upon every horfe kept for pleasure, which would yield one hundred and fixteen thoufand pounds and two fhillings on every horfe kept for the purposes of labour, which he computed at one hundred thousand pounds: an additional tax on tobacco would produce one hundred and feventy thousand: and another on printed linens would bring one hundred and thirty-five thoufand: a duty upon falt thirty thoufand: and the reduction of the drawback on fugar, one hundred and eighty thoufand. The total of thefe various fums would amount to eleven hundred and twenty feven thousand pounds, which was more than fufficient for the propofed interest.

Mr. Pitt took particular notice, at the fame time, that in the fourth year of a most expensive war, such [E3]

was