CHAP. in the Italian Alps-General Attack by the Austrians on the French in the Grisons-Luciensteg is carried-Retreat of Massena behind the Lake of Zurich-Part of the Austrian Left Wing is detached into Lombardy-French Centre is forced by the Archduke Their Right Wing is driven from the St Gothard-Massena's position at Zurich-He is there unsuccessfully attacked by the Archduke-He prepares a second and better arranged attack-Massena prevents it by a RetreatDissolution of all the Swiss forces in the service of France-Reflections on the magnitude of the preceding operations in the Alps—Arrival of the Russians under Suwarrow on the Mincio-Character of these Troops and their CommanderMoreau succeeds to the Command of the Italian Army-Its wretched conditionHe Retreats behind the Adda-The passage of that river is forced with immense loss to the French-Surrender of Serrurier with 7000 men-Suwarrow enters Milan in triumph-Moreau retires to Alexandria and Turin-Whither he is tardily followed by Suwarrow-Check of the Russians under Rosenberg in endeavouring to cross the Po-Indecisive Action between Suwarrow and Moreau near Alexandria-Moreau at length Retreats to the crest of the Apennines and Turin-Suwarrow surprises Turin-and the Castle of Milan is taken-Moreau Retreats towards Genoa, retiring over the Apennines to that town, still occupying the crest of the mountains-Suwarrow spreads over the whole of Piedmont and Lombardy-Reflections on these rapid Successes of the Allies-Affairs of the Parthenopeian Republic at Naples-Revolt excited by the oppression of the French -Macdonald commences his Retreat-Though repeatedly assailed, he regains in safety the North of Tuscany-He there enters into communication with Moreau, and concerts measures with him-Position of the Allies at this juncture-Dangers arising from their great dispersion-Macdonald's Advance, and first combats with the Republicans-Able and energetic resolution immediately adopted by Suwarrow -The two Armies meet on the Trebbia-First and indecisive Actions thereSuwarrow's judicious Plan of Attack-Battle of the Trebbia, and Success of the Russians on the second day-Singular nocturnal Combat on the second night— Preparations of both Parties for Battle on the third day-Desperate Conflict on the same field-Decisive Attack of Prince Lichtenstein on the French Centre-Victory at length remains with the Russians-Excessive Loss on both sides― Disastrous Retreat of the French over the Apennines-Successful Operations during the battle of Moreau against Bellegarde- Fall of the Citadel of Turin-Moreau Retreats on Suwarrow turning against him; while Macdonald by a painful circuit regains Genoa-Reorganization of both French Armies under Moreau-Reflections on Suwarrow's admirable conduct in the preceding Movements--Naval efforts of the Directory to get back the Army from Egypt-which come to nothing-Expulsion of the Republicans from the Kingdom of Naples-Bloody Revenge of the Royalist Party there-Violation of the Capitulation by the Neapolitan Court-Nelson concurs in these iniquitous proceedings-Deplorable Fate of Prince Caraccioli on board Nelson's own ship-Reflections on these Unpardonable Atrocities-And on the Inferences to be drawn from the preceding Campaign. THE cannon of Nelson, which destroyed the XXVII. French fleet at Aboukir, reechoed from one end of 1799. Europe to the other, and every where revived the CHAP. XXVII. 1799. the battle of spirit of resistance to their ambition. That great event not only destroyed the charm of Republican invincibility, but relieved the allies of the dread Revival of arising from the military talents of Napoleon and his the spirit of terrible Italian army, whom it seemed to sever for Europe by ever from the soil of Europe. The subjugation of the Nile. Switzerland and the conquest of Italy were no longer looked upon with mere secret apprehension; they Th. x. were the subject of loud and impassioned complaint Ann. Reg. over all Europe, and the allied sovereigns no longer 1799, 236. hesitated to engage in open preparations for the 11. resumption of hostilities.' 1 144, 145. Jom. xi. 10, tions of Austria. Austria felt that the moment was approaching when she might regain her lost provinces, restore Preparaher fallen influence, and oppose a barrier to the revolutionary torrent which was overwhelming Italy. She had accordingly been indefatigable in her exertions to recruit and remodel her armies since the treaty of Leoben; and they were now, both in point of discipline, numbers, and equipment, on the most formidable footing. She had 240,000 men, supported by an immense artillery, ready to take the field, all admirably equipped and in the finest order, and to these were to be added 60,000 Russians, who were advancing under the renowned Suwarrow, flushed with the storming of Ismael and Warsaw, and anxious to measure their strength with the conquerors of southern Europe. The Emperor of Russia, And Russia. though he had been somewhat tardy in following out the designs of his illustrious predecessor, had at length engaged warmly in the common cause; the outrage committed on the Order of Malta, which had chosen him for their protector, filled him with indignation, and he seemed desirous not only to send his armies to the support of the Germanic states, but CHAP. XXVII. 1799. HISTORY OF EUROPE. to guarantee the integrity of their Confederation. Turkey had forgotten its ancient enmity to Russia, in animosity against France for the unprovoked attack upon Egypt, and its fleets and armies threatened to enclose the conqueror of the Pyramids in the kingdom he had won. Thus, while the ambition Arch. Ch. of the Directory in Switzerland and Italy roused i. 40, 41, against them the hostility of the centre of Europe, 96. Th. x. their impolitic and perilous expedition to the shores Reg. 1799, of Africa arrayed against France the fury of Mussulman zeal and the weight of Russian power. ' 47. Jom. xi. 146. Ann. 238. Treaty of alliance, of On the 18th December, 1798, a treaty of alliance, offensive and defensive, was concluded between fensive and Great Britain and Russia, for the purpose of putting between a stop to the farther encroachments of France. By England and this treaty, Russia engaged to furnish an auxiliary defensive, Russia. force of 45,000 men, to act in conjunction with the British forces in the north of Germany; and England, besides an immediate advance of L.225,000, was to pay a monthly subsidy of L.75,000. The Emperor Paul immediately entered, with all the vehemence of his character, into the prosecution of the war; he gave an asylum to Louis XVIII. in the capital of Courland; behaved with munificence to the French emigrants who sought refuge in his dominions; accepted the office of Grand Master of the Knights of St John of Malta, and excited by every means in his power the spirit of resistance to the advances of Republican ambition. All his efforts, however, failed in inducing the Prussian Cabinet to swerve from the cautious policy it had adopted ever since the retreat of the Duke of Brunswick, and the 6, 7. Ann. neutrality it had observed since the treaty of Bâle. Reg. 1799, That power stood by in apparent indifference, and xi. 9, 10. saw a desperate strife between the hostile powers, 2 Hard. vii. 76,78. Jom. 2 XXVII. in which her own independence was at stake, when CHAP. her army, now 220,000 strong, might have interfered with decisive effect in the struggle, and she was rewarded for her forbearance by the battle of Jena. 1799. 1798. Great Britain made considerable exertions to improve the brilliant prospects thus unexpectedly open- Dec. 3, ed to her view. Parliament met on the 20th November, 1798, and shortly after entered on the arduous duty of finance. To meet the increased expenses which the treaty with Russia, and the vigorous prosecution of the war in other countries, were likely to occasion, Mr Pitt proposed a new tax, hitherto Incomeunknown in Great Britain, that on property. No Tax. income under L.60 a-year was to pay any duty at all; those under L.105 only a fortieth part, and above L.200 a tenth. The total income of the nation was estimated at L.102,000,000, including L.20,000,000 as the rent of lands; and the estimated produce of the tax on this graduated scale was L.7,500,000. This tax proceeded on the principle of raising as large a portion as possible of the supplies of the year by taxation within its limits, and compelling all persons to contribute, according to their ability, to the exigencies of the state; an admirable principle, if it could have been fully carried into effect, and which, if practicable and uniformly acted upon, would have prevented all the financial embarrassments consequent on the war. But this was very far indeed from being the case. The expenses incurred so far exceeded the income, even in that very year, that a supplementary budget was brought forward on June 6th, 1799, which very much augment- Ann. Reg. ed the annual charges. Between the two budgets, 1799, 176, loans were contracted to the amount of L.15,000,000; 191. Parl. and the total expenditure,' including L.13,653,000 174. Hist. xxxi. XXVII. CHAP. for the army; L.8,840,000 for the navy, and a subsidy of L.825,000 to Russia, amounted, exclusive of the charges of the debt, to no less than L.31,000,000. 1799. Observa tions on the expedience The principle of making the supplies of the year as nearly as possible keep pace with its expenditure, is the true system of public as well as private finance; of this tax, which has suffered, in every country, from nothing so much as the convenient but ruinous plan of borrowing for immediate exigencies, and laying the undying burden of interest upon the shoulders of posterity. But a greater error in finance never was committed than the introduction of the income-tax. In appearance the most equal, it is in reality the most unequal of burdens; because it assesses at the same rate many different classes whose resources are widely different. The landed proprietor, whose estate is worth thirty years' purchase of the rental at which he is rated; the fundholder, whose stock is worth twenty or twenty-five of the same annual payment; the merchant, whose profits one year may be swallowed up by losses the next season; the professional man, whose present income is not worth five years' purchase; the young annuitant, whose chance of life is as twenty, and the aged spinster, in whom it is not two, are all rated at the same annual sum. The tax in consequence falls with excessive and undue severity upon one class, and with unreasonable lightness upon others; it extinguishes the infant accumulations of capital, and puts an end to the savings of laborious industry; while it is comparatively unfelt by the great capitalist and the opulent landed proprietor. Unlike the indirect taxes, which are paid without being felt, or forgotten in the enjoyment of the objects on which they are laid, it brings the bitterness of taxation, in undisguised naked |