fon) thought the queftion imported both the interefts of the established church, and the general interefts of Christianity. With respect to the eftablished church, its revenues might be very materially injured by the decifion. Though the proportion, in which that revenue was diftributed among the clergy, might admit an improvement conducive alike to the good of religion and the welfare of the ftate, no one would think that the whole revenue, taken in the grofs, was more than fufficient for the proper maintenance of the established church: it could not without danger to the civil community admit of any diminution. But the legality of general bonds of refignation, if once established, would have a direct tendency to diminish that revenue. No fooner would it be generally known, but pettyfoggers of the law, money-fcriveners, land-furveyors, and all the fimoniacal jobbers of ecclefiaftical property, would confpire with needy patrons and with more needy clerks, to invent and execute a thoufand collufive plans to rob the church of that patrimony, which the pious wifdom of their ancestors had annexed to it. As the queftion refpected the purity of our holy religion, general bonds of refignation put the minifters, who fubmitted to them, into a fate of dependence and apprehenfion, inconfiflent with their situation as preachers of the Gofpel. Even in the primitive ages of the Christian church, when the civil power not only denied it protection, but lifted the arm of perfecution againt it, a minifter who was maintained by the eleemofynary collections of his congregation was not in fo precarious, dependent, and improper a fituation, as from the legality of general bonds of refignation, the clergy of the prefent time would be; because his fupport did not depend on the caprice of fome one flagitious individual, who might be offended by the evangelical freedom of his difcourfe, but upon the good fenfe of hundreds of well-difpofed Chriftians, who felt themselves edified thereby. The alienation of the church revenue, and the introduction of a fpurious, timid, tem

porizing Chriftianity, were two great inconveniences, to call them by no harfher appellation, which would attend the legality of general bonds of refignation. But the matter, it was argued, was not a res integra; there had been in the courfe of above 200 years many adjudged cafes, and it was neceffary to adhere to precedents. Precedents might be obligatory in the courts in which they were eftablished, and might there be useful in expediting proceffes, and eafing the subject froin that great and unavoidable burthen, the uncertainty of the law; but their operation ought not to extend beyond thofe courts, and leaft of all into the Houfe of Lords; and whatever prefcription might have established concerning the queftion in the courts below, it was undoubtedly new in that Houfe, unfhackled by any precedent, as not one of the kind was to be found on the journals. They were, therefore, to give judgement on the legal merits of the queftion, as if it had never been decided in the courts below. To this inveftigation he confeffed himfelf unequal, but it was fometimes ufeful to know how the perufal of a ftatute ftruck a plain unprofeffional man. In that Houfe, by dif fufe and elegant orations on different fides of the fame queftion, his underftanding had been often fo bewildered, and his judgement fo perplexed, that he had not been able to come at any conclufion, till he had divefted the debate of all its ornament, and investigated the matter by the dry principles of fcholaftic reafoning. He would, therefore, fum up what he had to obferve on the 31ft of Eliz. and the 12th of Queen Anne, in that dry way. That practice cannot be conformable to the fpirit and meaning of an act of parliainent, which entirely fruftrates the intent and purpofe of that act; but general bonds of refignation entirely fruftrate the intent and purpose of both ftatutes; and therefore cannot be conformable to the spirit and meaning of thefe ftatutes. Suppofe a living va cant, the value of the next prefentation five thousand pounds; the patron by 31ft Eliz. cannot fell this prefen

tation;

tation; the clerk by 12th Ann. cannot buy it: by a general bond of refignation, the clerk gets full poffeflion of the living; the patron next day fues his bond, or without a fuit gets poffeffion of his money; and thus the vacant prefentation is virtually fold by the patron, and virtually purchafed by the clerk; and the legal end and intention of both ftatutes, if general bonds of refignation be legal, is legally eluded and defeated. He concluded by fhewing, with great perfpicuity and acuteness of argument, that a clerk, who had given a general bond of refignation, could neither take the oath against fimony, without being perjured, nor, on tendering his refignation to the bifhop, make ufe of the common form. The Bishop of Gloucester (Dr. HaJifax) corroborated what had been faid touching the oath againft fimony, and animadverted on the flavish ftate to which the clergy would be reduced, if prefentations, encumbered with fuch bonds, were declared good and valid.

Lord Thurlow fupported the learned prelates. He went through every cafe that had been decided upon, fince paffing the 31ft Eliz. to the prefent time, and drew conclufions different from the opinions delivered by the judges, agree ing chiefly with Baron Eyre, who alone diffented from his brethren. The learned bench had fought for precedents, where, in fact, though the cafes were fomewhat fimilar, the proceedings were entirely different. Many of thefe caufes had been loft through inattention to the plea, traverse, or averment; and, therefore, he was of opinion, that the question whether thefe bonds were fimoniacal or not had never been decided upon. How was it poffible it fhould, fince in the courts below, the bond was confidered as legal, where no proof could be produced that it was given for an unlawful purpofe; and the validity of the prefentation referred to the court of Chancery, as if a court of equity could act upon the confciences of the parties, and make them confefs their motives for entering into fuch obligations? He had but little faith in the moral character of that man, who, after entering into fuch a bond, could LOND. MAG. App. 1783.

take the oath prefcribed upon induction; but fhould ftrongly fufpect him capable of fuftaining a falfe plea, with falfe affidavits. He concluded by moving that the decree of the court of Common-Pleas fhould be reverfed.

Lord Mansfield left the woolfack, and declared himself against reverfing the decree; because, whether right or wrong, it had been confidered for more than 200 years as the invariable law of the land; it had frequently been decided upon as fuch, and numbers of worthy characters had acted accordingly, without the leaft fimoniacal intention whatever. He coincided in opinion with the judges, but did not attempt to defend the practice. It might be an alarming evil, and perhaps called loudly for reftriction; but he wished to check it in a proper manner, and not to immerge fo great a part of the community in difficulties, who had conceived themfelves acting on legal authority. This a learned prelate had adinitted, and had propofed a bill for their indemnification; but who ever heard of giving judgement to inflict punishment first, and paffing an act afterwards to alleviate it? He differed alfo from another learned prelate with regard to that Houfe being competent to decide of itself. Such a decifion would be contrary to the conftitution; that Houfe could only act according to the laws of the country, and it behooved its judgement to be fuch as, according to thofe laws, the courts below ought to have given.

The Duke of Richmond stated a matter of fact that had happened to himself. In purchafing an eftate, the right of receiving refignation bonds had made a difference in the price, and as a fimilar circumftance might have happened to many, he thought they ought to be confidered as good and valid, until an act of parliament fhould declare the contrary.

The queftion being put on Lord Thurlow's motion, there appeared contents 19, not contents 18. The decree was, therefore, reverfed.

TAXES (page 471)

May 26. Lord John Cavendish having ftated the neceflity of taxes to raife 4 E a fund

a fund to pay the intereft of the loan, faid he had confidered by what means fuch a fund could be raised with certainty, on the one hand, and with the leaft inconvenience to the public, on the other. The forms and tempefts of last year, by which commerce and agriculture had fuffered fo much, rendered it altogether improper to increase the duties on cuftoms and excife. He bad, therefore, turned his thoughts to other objects, which he trufted would appear productive and unexceptionable. By doubling the tax on bills of exchange, which had produced more than was expected from it, and could, therefore, bear an increase, he expected 56,000l. By fubjecting to this tax all promiffory notes, alfo bills of exchange drawn on foreign countries, and taking away an exception in the act of laft year, in favour of bills drawn on demand, which had been the fource of numberlefs evafions, he expected 44,000l. A tax of 2d. on all receipts for fums above 40s. and under 20l. and of 4d. for all fums above 201. he conceived, would be very productive, but as its operation was uncertain, he would take it for the prefent at 250,0col.

An additional duty on probates of wills, and on all legacies a duty of 11. per cent. with an exception in favour of wives and lineal defcendants, he eftimated at 40,0col.

By a fmall addition to almoft all the ftamp duties, and by a new tax on warrants, admiffions to inns of court, law proceedings, transfers of eftates, &c. he propofed to raife 60,cool.

So great was the fpirit of competition among the proprietors of itagecoaches and diligences, that fince the tax impofed laft year, they had abfolutely lowered their rates, he was, therefore, encouraged to hope, that they would be very well able to bear an additional tax of one halfpenny per mile, which he rated at 25,00ol.

A fall duty on contracts and inventories, comprehending alfo agreements to make thefe contracts, and inventories taken with a view to any legal proceedings, would raife 10,000l.

To oblige all venders of medicines, who were not regularly bred to the

profeffion of doctors, &c. to take out a licence, chargeable with a duty of il and to lay a duty of 81. per cent. on the medicines fold by them, or under the authority of the King's letters patent, would, he believed, produce 15,000l.

An univerfal regifter of all carriages, except fuch as were already charged with a duty, under the management of the commiffioners of Excife, with a fmall duty of Is. on each wheel, by which was meant rather to ascertain what they were, and who kept them, than to levy a tax upon them, would produce 25,000l.

A regifter of births, marriages, and burials, with a tax of three-pence per head on each, which he confidered to be

a matter of police, as well as of finance, would raife 25,000l.

Thefe fums taken together would make juft 560,000l. the exact fum neceffary to pay the intereft on the loan of 12,000,000l.

taxes

Lord John then fubmitted to the committee a duty on weights and meafures, and an additional duty on the poftage of letters, as fubftitutes for any of the preceding, which it might appear neceflary to reject, and concluded with moving his firft refolution. After fome debate, in which an idea of leffening the national debt, by borrowing money at five per cent. and of increafing the revenue by diminishing the (ftarted by Lord Mahon, and fupported by Mr. W. Pitt) was treated by Mr. Fox and Lord North with the moft pointed ridicule, refolutions on the feveral propofed taxes were agreed to. The tax on receipts was oppofed in every flage of its progrefs through the Houfe, and much clamour was excited againft it without doors. It paffed, however, as did all the reft with fome amendments.

June 17. Lord John Cavendish (p. 473) oppofed the commitment of the bill for abolishing fees, &c. for the reafon before mentioned, and becaufe he conceived it to be the duty of those, who prefided in the refpective offices, to correct abufes, if abufes really exifted, which they were more competent than any other perfons.

Mr. W. Pitt faid he would prove from

Chancellor of the Exchequer, whether there were not in the Treafury very laborious and accurate materials drawn up, at the inftance of the laft board, upon the mint, the royal forefts, and a variety of other fubjects alluded to.

Lord North having never heard of the article of whipcord, was not prepared to reply to it, and if from the oool. that remained 401. per cent. were deducted to the Ufher of the Exchequer, the net amount would be reduced to 600l. and confidering that the First Lord of the Treafury kept a fecretary and feveral clerks continually employed, he was not prepared to fay whether that was too great a charge or not. He had given exprefs orders that no ftationary ware fhould be delivered for his ufe, without a written order from his private fecretary. He had not availed himfelf of the ordinary indulgence of coals and candles when at the head of the Treafury, but had fupplied thefe articles at his own expence. He had warded off the repairs of the houfe in Downing-ftreet, until overcome by the preffing remonftrances of the Board of Works on the danger of its falling if longer neglected. The matter had been inconvenient and expenfive to him as a tenant, and the officers of the board could not be benefited by recommending new buildings and repairs, as they had fixed falaries, and received no other emolument. When his Majefty had been pleafed to beflow the rangerfhip of Bufhy Park on Lady North, it was in a moft ruinous condition; it had been granted for three lives to the family of the late Lord Halifax; and when it reverted to the crown, like almoft all houfes after the expiration of a long leafe, was in a ruinous condition. Nothing unneceffary had been done; it had been merely rendered tenantable. What he had formerly faid touching reform and economy he had applied fimply to the fubject then before the Houfe, viz. the loan. When he used it, he alluded to the promifes of making loans on fuch a principle, as to create a fund for leffening the national debt, of paying the Ordnance debentures, reducing the Navy debt, and thofe other pompous

schemes of finance, to which the late administration had rather baftily, in his opinion, pledged themfelves in the King's fpeech. He ufed the word rafh, becaufe he confidered them rather as rab but glorious promifes, than as any thing actually begun, or at any time practicable. The bill, he believed, would produce no extraordinary faving.

Mr. Fox arraigned the conduct of the late Treafury in having fuffered their friends, while they continued in office, to reap the golden harvest of fees and perquifites, and having precluded their fucceffors from the fame emolument. It was fomewhat extraordinary, that, while the Treafury were planning a bill to abolish fees of all kinds, the fecretaries of ftate fhould be taking fourtimes the accustomed fees on paiports, because, in the late war, we had four enemies to contend with, though the French minifter charged nothing for them; and it was no lefs extraordinary, that an order came from the Treafury to difcontinue the practice, the very day after the late fecretaries went out of office. He thought the bill totally unneceffary, but would not oppofe its going to a committee.

June 23. His Majefty's meffage to the Houfe of Lords, on the Prince of Wales's eftablishment, was as follows: "GEORGE R.

"His Majefty having taken into confideration the propriety of making an immediate and feparate establishment for his dearly-beloved fon the Prince of Wales, relies on the experienced zeal and affection of the Houfe of Lords, for their concurrence and support in fuch measures as fhall be moft proper to affift his Majefty in this defign." To the Houfe of Commons: "GEORGE R.