fively petitioned every branch of the legislature against it; a proceeding, which, though by no means illegal or blameable, has no precedent that we can recollect. Two ftrong protefts were entered against it in the houfe of lords, on the commitment and on the pafling of the bill. In fhort, no political project fince the year 1733, not excepting even the Jew bill, ever threw the nation into fo high a ferment.

On the other hand, the friends of the administration were not deficient in their defence to most of thefe articles of charge; and, if they were forcibly urged, they were also powerfully anfwered. They afferted, that to aim at increafing the national income by any further taxes, than the most extreme neceffity demanded, was a wild project. That every tax implied fome difcouragement to trade, because in its confequences it enharced more or lefs in foreign markets the price of our manufactures, which muft always, in time of peace,depend for their vent principally on their cheapnefs; and that this must be the cafe, let the peace be made upon what terms they would; that every tax alfo, in order to be effectual, naturally implied fome restraint upon liberty; that nothing demonftrated more fully the folidity of the fe principles, than the oppofition then made to the duty on cyder and perry, a moft moderate and most equitable impofition; and that of all men it ill became thofe who fpoke fo ftrongly of continuing and enlarging the charges of the nation, to quarrel with one of the leaft diftreffing refources which could be found for the public.

Nathing, they infifted, could be lefs founded than the charge that this tax was unequal, and lay heavy upon fome particular counties; that it did not even bring them on a par with the charge on thofe counties, where the people drink beer. In thefe counties all private, as well as public confumption, is charged in the malt tax; that this charge on cyder is in itself not fo great; and that it has exemptions in favour of the poor, which are not indulged in the malt tax; fo that the cyder counties have rather reason to be thankful for their long immunity, than querulous that at laft they are obliged to contribute rather lefs than their proportion towards the fupport of the national burthens.

Their objection of the difproportion of the tax to the original value of the commodity was ftill more frivolous. There is nothing points out an object for taxation more ftrongly, than its original value being fo low, that it may be fold cheap, even after the impofition. This is the cafe of tobacco, of malt fpirits, and even of beer. That the exceffive cheapnefs of cyder called for a tax to reftrain the exceflive ufe of it. And they obferved, that there was a little appearance of inconfiftency in the conduct of thofe gentlemen, who fhewed fo tender a regard to the morals of the people, and to their danger from gaming, even when regulated and authorifed by government, and yet could afford no attention to the vice of drunkennefs, equally pernicious in itfelf, and much more prevalent amongst the lower people.

But the point chiefly infifted upon was the mode of levying this

tax,

tax, by making it a branch of the excife. Thofe, who fupported the ministry, faid, that if the gentlemen who oppofed them would point out another method equally effectual for collecting the duty, and lefs grievous to the fubject, they would readily adopt it; but that they were entirely filent upon this head, who were fo loud upon every other.

If it were once admitted, that cyder for private confumption was a fit object for a tax, there could be no doubt, that the excife was the only fure way of collecting it. The excife has clearly the advantage of every other mode of collection, in point of cheapnefs, expedition, accuracy, and a power of preventing frauds, either in the officer or the dealer. That these advantages, notwithstanding the unpopularity of the name, had induced the legislature to give it originally a very extenfive jurifdiction, the bounds of which they found the neceflity of enlarging every day; and, if it be a badge of flavery, it is a badge, which has been long worn by no inconfiderable part of the nation; by all thofe concerned in manufacturing or vending malt, beer, fpirits, tea, tobacco, falt, foap, candles, lea, ther, and a multitude of other articles.

Thefe perfons, if they were told by the head, would be found perhaps to compofe a body not inferior, perhaps greatly exceeding in number, all the makers of cyder, who are now laid under this duty and thefe laws in a few counties. If every gentleman in the nation is not fubjected to the excife laws, it is because he does not chufe to make his own malt. Some chufe

to do fo, and are so subject; and it is the extenfive principle of the law, and not the accidental bur-, then on, or immunity of, individuals, in the execution, that forms an objection of any force or meaning to this or to any other revenue law.

They obferved likewife, that, in, ftating this point to the public, a. very unfair advantage had been frequently taken of the loofe fenfe of the words Extenfion of the excife laws. If they meant fimply, that the excife was extended with regard to its object, the fact is true; but if they meant, as they almoft conftantly infinuated, that the powers of the excife were alfo extended, nothing could be more falfe. Inftead of being extended, thofe powers were, in many mate-, rial circumftances, with regard to this new object, very much contracted; and the makers of cyder were far more favoured than any other clafs of people under the jurifdiction of the excife.

With respect to the charge made on the terms, by which above three millions of the public money were raised by lottery, every one must be fenfible, that the more frequently public credit is employed, the weaker it naturally grows, and the higher the rate of the loan ifes.

It is true that the fum borrowed is not fo large as that which was neceffary to be raised in the preceeding year: yet, till, it was very great, and had much exceeded what had ever been raised by the nation at one time before the late expenfive war. They added, that, though the return of peace might be fuppofed by its natural operation to put new life into public credit, that operation had been [D] 3 prevented

prevented by the rife of domeftic faction, which is ever as great an enemy to credit as foreign war; and, therefore, that fome of the gentlemen in oppofition are, at leaft, as much accountable for the advanced terms of the loan, as thofe who from neceffity propofed fuch terms; and they said it ought not to be forgotten, how great a connection had been kept up tween the principal dealers in money, and fome perfons, who being now discontented communicate to them alfo a part of their groundless diffatisfaction, and confequently render the raifing of the public money more difficult.

be

They justified the application of the finking fund to the fervice of the year, not only by the frequency of the example, but by the reafon of the thing. They faid it is much better to poftpone a poffible payment of fome part of the public debt, than to increafe the capital amount of it, and in the mean time burthen, with new taxes, manufacturies and a commerce already finking under the old ones.

These reasons, if they had been till more cogent, would have gone but a little way towards quieting the clamours which had been excited, and of which the fubject of complaint relative to the fupplies had been the pretence only, and not the caufe. As to the merits of the queftion on either fide, we do not prefume to pafs any judgment on them whatfoever, propofing only, according to our ufual method, to ftate fairly and impartially fome part of what had been, or obvioufly might have been urged on thefe controverted topics.

The fcheme for the excife on

cyder and perry did not pass the houfe without a confiderable divifion against it. Many of the members, who had been returned for the cyder countries, though well affected to the administration in general, not chufing to appear for it on this occafion.

Whilst these matters were agitated in parliament, every method was taken to continue the ferment without doors. The fury of the populace was let loofe, and every thing was full of tumult and diforder. Virulent libels, audacious beyond the example of former licentioufnefs, were circulated through the nation, in which nothing was facred, and no character was fpared; and it must be admitted, that, whoever first gave the ill example, no party was free from that particular fpecies of intemperance, of which they accused the others. But ftill the miniftry braved the ftorm; and except on the fingle queftion of excife, their ftrength in parliament feemed rather to be augmented than impaired. In the midft of this contention, and while all perfons anxiously waited the event, which, however, nobody thought could be very speedily decided, to the aftonishment of all, but of thofe few who had been in thesecret, the E. of B. fuddenly refigned the place of first lord of the treafury, and retired from bufinefs.

As ufual in matters fo important and unexpected, this action was extremely canvaffed, and variously criticifed, as the tempers and the views of parties inclined them; or as men of cooler tempers fpeculated upon the general propriety and policy of the meafure. Some highly cenfured L. B.

for

for abandoning his friends, his mafter, and his own fortune, just at the time, when a little perfeverance might have entirely defeated the defigns of his enemies, and eftablished his power on the fecureft foundation. That his quit ting employment at this critical time muft greatly raife the fpirits of all who oppofed, and in the fame proportion deaden the hopes of all thofe who adhered to, the fervice of the crown. For what fecurity, faid they, have men who engage in a party, when neither the moft decided parliamentary fuperiority, nor the most affured protection of the court, is able to hold them together? For they conceived it impoffible to keep a party long embodied without an able and a determined leader, upon whom they muft depend as a director in their actions, an arbitrator in their differences, and a fupport in their difficulties. That they carried on to little purpose fo ftrenuous a political warfare, if their commander quitted the field the moment they became affured of the victory. This conduct, they faid, reflected upon the wifdom of their whole fyftem, both as it was conceived, and as it was carried on.

Could this be accomplished, if the first guft of popular fury was fufficient to overturn the whole fabric of their defigns? And must not this infpire the utmost confidence into their adverfaries, when they fee they can drive a minister from the fide of the fovereign who chose him, without being at the trouble even of a falfe accufation?

Firft; what was the end, for which they contended? Undoubtedly that the conftitutional dignity of the crown fhould be reftored; that the K. and kingdom fhould be no longer governed, or rather infulted, by a cabal; and that his majefty fhould, as the law intended, chufe and retain his own minifters, unless fome legal difqualification prevented their appointment, or fome well proved delinquency furnished a reason to remove them from his fervice.

Then, as to their own conduct, the whole mult appear, if this be the end of it, wild, rafh, and violent ; almost every part of it being evidently accommodated to a permanent fyftem, and not to a temporary arrangement.

Others reafoned in a very different manner. They said, that the minifter in queftion was, perhaps, the man in the world the leaft to be influenced by popular opinion, or to be intimidated with popular fury. The lead, which he took in the great and neceffary, but dangerous undertaking of making peace, fufficiently demonftrated his firmness in this particular. When he had done that important fervice, with all its folid honour and popular odium, to his country and his mafter, his end was fully obtained. It was refolved that the factious party fhould not have even the poor pretence of objecting his private ambition as the caufe of disturbances which had been raised folely by their own. That his refignation would fhew them in their proper colours.

With regard to the friends of the government, they little knew the spirit of the fervice they were engaged in, if they feared that they could ever be given up to enemies, merely created by their faithful adherence to that fervice. In fhort, that noble

man entered into bufinefs upon the new plan, when all things were in doubt and distraction, and the difpofition of parliament very uncertain. He was not driven from it, but left it; and left it with a powerful majority in favour of government. If things fhould fail afterwards, he was not to be blamed, who left them upon a much ftronger bafis than he found them; and that, for the prefent, in feeking his own repofe, he did not break in upon that of the public. On the contrary it was perhaps the only method, which could open the eyes of the people, and in due time conduct them to a knowledge of their real intereft.

Whatever might have been the motives to this refignation, or the merits of it, nothing is more certain, than that the popular uneafinefs was no way diminished, becaufe the ends of the popular leaders were by no means anfwered, by it. Whatever expectations people might have formed, none of the party in oppofition were taken in. Ld. B. had refigned, but the plan of administration was not changed. The perfon who held the office of the lord of the treafury, and the two fecretaries of ftate, were to be understood as compofing the miniftry, and to them the applications for bufinefs or favour were to be directed.

No fort of reafonable objection could, indeed, be perfonally made to those who were placed at the helm. Mr. G. who fucceeded L. B. in the treasury, was a man of integrity, of understanding, and of experience, and had for many years laboured with diligence and ability to make himself master of almost every department of public

bufinefs. Lord H. with all the ornamental qualities of a courtier, was univerfally confidered as a ve

ry

able man in office, and had held many high employments with a very high degree of reputation. Lord E-r-t, the other fecretary of ftate, a man of an illuftrions family and extenfive property, had not indeed been long in office, but ftood in every respect unimpeached in his conduct. The other departments were filled in the fame unexceptionable manner. National prejudices have no place here, and if you quarrel with administration, it is evident that you 'quarrel with it, because it is made upon conftitutional principles, and is not the work of an oligarchical cabal.

All this was faid with great truth, but gave no kind of fatisfaction. Whence, faid the opposite party, is derived the power of thefe new minifters? Not from their overbearing weight of property in the kingdom; not from their great parliamentary intereft, or their fuperior parliamentary talents. In all thefe points, they are much exceeded by thofe who have been fo unworthily turned out from employment and favour. Is it from their having made themselves fo particularly agreeable at court, that, rather than be obliged to part with them, any inconvenience will be fubmitted to? Nobody was fo unacquainted with the world, as to entertain fuch a puerile imagination.

What then was the end of their appointment? This clearly, and nothing elfe; that having no folid ground of power in themselves, they might act as the paffive inftruments of that minifter, who, from confiderations of his own

perfona!