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from paying towards any additional fupply of the preceding year. There was no eftimate of fervices under that particular head, which, in Ireland, had ufed to fall within the defcription of. Mifcellaneous fervices. However, as the fubject would come on again, and he should have an opportunity of expreffing himfelf more fully upon it, he fhould decline faying any thing farther on this particular topic. He ftated that the expences of Ireland last year were confiderably more than 4,300,000l. they amounted to a fum which was equal to 5 600,000! ; confequently England had incurred all the difference between 4,300,000l, and 5,600,000l. He mentioned this, to show that this country was as much interested in any thing that respected Ireland, as in its own actual expenditure.

not find the people able to pay them. He was certain that the operation of the bill for manning the navy, and the bill for raifing the provifional cavalry, augmented the poor's rates. He faw that fome of the taxes now propofed affected the lower orders, and fome the farmers; for inftance, the tax on horfes ufed in husbandry. Now, when corn was at fuch an extravagant price, he thought it imprudent that any additional tax should be laid on agriculture. Mr. Taylor then produced feveral documents relative to the average poor's rates in the weft-riding of York. It appeared that, in the township of WeftArdley, the poor's rates in the year 1790 were 1761.; and in the year 1800 they amounted to 4651. In the parish of Merfin, in the fame part of the county, the poor's rates were in 1791 only 2711, and in 1800 they were 10141. and at Stanley and Rental, the rates in 1791 were 4571. in 1800, 21081. Having ftated a variety of inftances, in which the progreffive increase was in the fame proportion, he would leave gentlemen to fay, if the war was carried on, how long the manufacturing part of the country could fuftain thefe and the other burdens laid upon them. In the weft-riding of York the inha bitants fubfifted by the fale of their manufactures on the continent; but the ports of Rudia, where their trade was principally carried on, had been fhut against them.

Sir John Parnell faid, he was ready to admit that the act of parliament by which it was agreed that Ireland was to pay a part of the fupplies voted by Great Britain was framed upon principles in the highest degree candid and fair, inasmuch as it exempted Ireland

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Mr. Pitt in reply to fir John Parnell stated, that he had not entered in the courfe of his obfervations laft night fo fully into the Irish eftimates as he should. nourable baronet had confidered Ireland as having to furnish 4,300,000l.; and concluded that, as the expences of that country for the last year amounted to a much larger fum, the difference was to fall upon Great Britain. He had ftated that it would be neceffary for Ireland to borrow about 2,500,000l.; that the aggregate charge amounted to 4,300 000l. ; and the feparate charge, which this country was not bound to pay.

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a fum fomewhat exceeding 2,000,000l. this fum was wholly independent of the ways and means. After a few obfervations from lord Caftlereagh, Mr. Hobhouse, and Mr. Jolliffe, the refolutions were read a fecond time, and agreed to without any divifion.

Mr. Bragge, on the 10th of March, appeared at the bar to bring up the report of the committee on the additional tea duty bill. Sir C. Bunbury faid, that the additional tea duty would affect the lower claffles of the people, upon whom no farther burdens ought to be laid. It impofed an additional duty of 10 per cent. upon all teas above 2s. 6d. a pound. Teas of this defcription were in very general ufe with the lower claffes; and therefore this additional tax would oblige them to give up their wonted indulgence, and deprive them of their enjoy ments. His with was, that this additional duty fhould not attach upon any teas under 3s. 6d. a pound, and that the bringing up of the report might be deferred till the chancellor of the exchequer fhould be prefent. Mr. Rofe obferved, that the price of the low teas at the Eaft India company's fale was 1s. 8d. a pound, and that the price of congo was about 3s. The mixture of the latter with the bohea was about one-third of a pound of congo with one pound of bohea. This additional duty then would only be about one penny a pound on fuch teas. The report was then agreed to. The fame day a refolution of the committee on the additional horfe-duty bill, exempting farmers not renting more than 201 a year from the additional duty, was read. Colonel Porter faid, that the fmall farmers in Wales were obliged to ufe more horses upon their farms than in England. With a view of propofing an amendment, he would now move that the claufe fhould be re-committed, for the purpose of propofing a claufe of exemp

tion in favour of thofe farmers who did not rent above 351. a-year in Wales, and 50l. a year in England. Mr. Rofe faid, by fuch an amendment the revenue would fuffer a great lofs. Mr. Rofe however on the 16th of March brought up a claufe to exempt farmers having only two horfes, and who did not pay more rent than 30l. a year, which was read and agreed to. An amendment to the bill exempting hackney-coach horfes from the duty was adopted, and the bill was paffed. The newfpaper duty bill was read a third time. The paper and tea duties bill were, after fome oppofition on the part of fir Charles Bunbury and Mr. Hobhouse (who wifhed the exemption from the new duty upon tea to extend to teas of 3s. per lb.), read a third time, paffed, and ordered to be carried to the lords.

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The house on the 12th of March having refolved itfelf into a committee on the ftamp duties bill, Mr. Sheridan inufted that, if a higher difcount was not allowed, the proprietors of newspapers would fuffer confiderably. On the Monday following an amendment of Mr. Sheridan's to this effect was put, and negatived without a divifion.

On the 30th of March, the house having refolved itself into a committee of fupply for Ireland, Mr. Cory faid, the refolutions which he held in his hand were thote which were annually voted in the parliament of Ireland, and (with a very few exceptions) contained nothing new. He fhould referve the ohfervations he had to make until he ftated the ways and means. He then moved, That there be granted to his majesty

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These refolutions were agreed to. The next day, the house in a committee of ways and means for Ireland, Mr. Corry faid, that owing to fome circunftances fubfifling antecedent to the union, it became neceffary for a fhort time to adminifter the finances of the two countries in a feparate manner, and not in that perfect unity which was the object of the great meafure to which he had alluded. He would now proceed to ftate the feparate

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charges; the first of which was the intereft of the national debt, which formed the great article of the feparate charge upon Ireland, as the military expence formed almost the whole of her joint charge. With respect to the debt of Ireland, it would appear to ears accuftomed to the millions of this country, to amount only to a fmall fum; it was at prefent no more than 36,000,000l. The proportion of

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the debt of Ireland at the commencement of the war was, to the debt at prefent, in the proportion of one to fourteen: her debt at that period was to that of England as one to one hundred; but now the proportion of the debt of Ireland was to that of England as one to ten. The intereft upon this debt amounted to a larger fum than those who were only accuftomed to three per cents, would at firft fuppofe; it amounted to 1,696,000l. In this ftatement he did not include the taxes which it would be necef. fary to lay on in confequence of the loan for the fervice of the prefent year. Of this debt Ireland had been under the neceffity of borrowing fo large a fum in England, that the intereft which the paid to this country amounted to nearly one million. The finking fund of Ireland, which was included in the fum he had before mentioned of 1,696.000l. was founded upon the fame principle as that of this country. The original finking fund of Ireland was adopted in Ireland under the patronage of a right honourable friend of his, and it then amounted to no more than 100,000l. It bore a proportion to the debt of that country of one to feventy, whereas the finking fund of England, at its eftablishment, bore a proportion to the debt of one to 230. Since the establishment of the finking fund in Ireland, it had paid off about a million of the debt, and it now amounted to 400.000l. a year. The next article of the feparate charge of Ireland was the fum of 622,000 for the compenfation for boroughs, which was all that it was thought defirable to raife in one year. The next item was 100 000. for the improvement of the in

land navigation. Thefe fums together made fomething more than 2,400,000, which formed the fe parate charge that was to be provided for by Ireland. The other part of the joint charge, which was for civil purposes, amounted to above 600,000l. making together fomething more than 4,700,000l. exclufive of 300,000l. for the vote of credit. This, added to the fum which he had ftated as neceffary for the feparate charge of Ireland, would make the fupplies neceffary for that country above 7,100,000l.

He would now flate the ways and means by which he propofed to cover this charge. In confequence of the act of union, the joint charges between the two countries commenced from the 1ft of January 1801, and confequently the fupplies from that period to the 25th of March must be thrown into the joint eftimate. The amount of the balances in the treasury of Ireland on, the 1ft of January 1801, amounted to 1,697,000l. befides 800 000l. the balance of the loans. The income arifing from the port-duties amounted to about 2,500,000l. from ftamps, about 150,000l. from the poft-office, only about 20 0001.

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From this fum there was to be a deduction of 230,000l. for the loy alifts, in order to enable them to rebuild their houses, &c. There was alfo a fum of 70,000l. to be deducted, paid by Ireland to her forces in the garrisons of Great Britain, which would leave the fum remaining applicable to the fervice of the year 4,947,000l. The ways and means being therefore unequal to the fupply of the year, it became neceffary to borrow the sum of 2,500,000/.

He fhould now proceed to state the new taxes of Ireland, which he would eftimate at 263,000l.

The new taxes were, 1ft. on fugar, at the rate of
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2dly, On tea, abolishing the old duties, and laying

on all teas above 2s. 6d. per lb. a duty of 35
per cent. ad valorem....

3dly, An augmentation (from the reduction of the

privilege of franking) in the revenue of the Poft-
office

4thly, A ftamp duty additional on all notes, bills,}

receipts and bonds

5thly, A tax on policies of infurance

Laftly, A transfer of the duty on coals, formerly collected in this country, to be now collected in Ireland, at 10d. per ton altogether,.. This fum would be more than the supplies of the Mr. Corry then begged pardon for troubling the committee fo long, and concluded with moving his refolutions refpecting the taxes.

Sir John Parnell faid, he could not fee how thefe expences could be brought fo low as 4,600,000l. The expences of Ireland in the laft year had amounted to feven millions, besides an additional fum of 700,000l. There was alfo the intereft of the debt payable by Ireland of 1,600,000l. amounting in all to the fum of 9,300,000l. fo that after deducting that part of the debt chargeable on Ireland, there would still remain the fum of 2,300,000l.

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to be placed to the account of year. Great Britain. With regard to the expences of Ireland, he was forry to remark that they were every year increasing. He concluded a long fpeech by declaring a with that whatever the expences of Ireland were, they might be provided for as far as polible within the year; for, otherwise, to promote a fyftem of increafing loans would prove ruinous to both countries. The queftion was then put upon the refolutions, which were agreed to.

The house on the 24th of April having refolved itself into a com

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