nover; and therefore he finally resolved

to seize it without the consent of his

Majesty, and under the pretence of an equivalent for Anspach, Bayreuth, and other provinces which he had ceded to France.

"It cannot then be said, that this treaty, and the proceedings which followed it, were altogether the effect of fear; for what was the necessity under which his Prussian Majesty was placed? Was it merely the necessity of ceding Anspach and Bayreuth? This might have been a considerable misfortune, yet it was one which might be justified by necessity. But, the sort of necessity claimed by the King of Prussia, is different; he says, "Because I have lost Anspach and Bayreuth, I therefore feel myself under the necessity of seizing the dominions of some third power-not only of a third power, but of one that, from all times, and by every circumstance, I was bound to respect." On the 26th of January, an official letter was written from Baron Hardenberg to Mr Jackson, expressly stating it to be the intention of his Prussian Majesty to take possession of Hanover, only until the couclusion of peace between England and France. In answer to that letter, his Majesty expresses his firm reliance on the declaration of his Prussian Majesty, but wishes the terms to be more explicit. The language that Prussia held at that time to our Court, was, that it was rather an object of French than of Prus sian ambition, that they should be possessed of Hanover. At first, they endeavoured to represent to the Government of this country, that it was more for our interest that Hanover should be occupied by Prussian than by French troops, and their argument was this:"If we have it, the ports may be still open to your commerce, or at least your manufactures may have a passage thro' our territory."-This hope was, however, now entirely cut off, and Count Schulenburgh, in his Manifesto, professes to take the country as a present from France, which she had won and held by the right of conquest. The House must therefore see to what extremity we are now reduced. It would be idle to say that a war with Prussia would not be a calamity. It is also a painful consideration to think that there is no mode of returning this calamity on the aggres

sors, which will not in some degree fall also on neutral and friendly nations, and even on ourselves. The House will, however, feel, that there are occasions in which a manifestation of our principles and of our resentment become ne. cessary, although attended with the calamities inseparable from war. If Prussia should alledge that she was in that state of comparative weakness, that she was obliged to cede Anspach and Bayreuth, however his Majesty might lament the necessity or the accession of strength his enemies derived from the acquisition, still he would not have attempted to oppose it, or make the slightest remonstrance on the occasion. But when that power shall say, 'I am not only obliged to make cessions, but I am also obliged to make war with you;' then the question becomes very different, and his Majesty is under the necessity of considering it in a very diffe rent light.

"Although I, for one, am not inclined to look very favourably on the present situation of this country, nor to feel so sanguinely as some other gentlemen, yet I think that, upon the present occasion, we should make a signal example of the Court of Prussia; and whatever principles theorists may lay down about restoring the balance of Europe, I think we shall do more to restore the sound and true principles that ought to prevail in Europe, by shewing the world in this instance, that this country will not abandon them herself, nor consent that they shall be departed from by other nations in their transactions with her. I consider that the power of the country consists in a great measure in the known justice of its principles, in its moderation and forbearance; but if the Court of Berlin choose to depart from the principles of justice, and to act hostilely to this country, it must take the consequence. In our conduct upon this occasion, we shall have avoided a great evil, and done some good. We shall avoid the giving the sanction of this country to the spoliations which have been committed on the Continent. We shall avoid the imputation of being indifferent to the fate of his Majesty's foreign possessions. But, above all, we shall avoid the giving our sanction to that principle lately adopted, of trans. ferring the subjects of one Prince to

another,

another, in the way of equivalents, and under the pretext of convenience and mutual accommodation. The wildest schemes that ever were before broached, would not go so far to shake the foundations of all established Governments as this new practice. I do not know, that it is necessary to make any further observations; but before I sit down, I must state, that there can be no doubt, but that the shutting the ports of Prus sia to British vessels alone is most clearly and unquestionably an act of hostility against this country." Mr Fox then concluded by moving an Address of Thanks to his Majesty, which (as usual) was an echo of the message.

Lord Castlereagh rose merely to express his entire concurrence with the Address that was moved, and his approbation of the manner in which it had been brought forward. The Right Hon. Gentleman had placed it upon such grounds as brought it home to the feelings of the House, and must convince them, that the country had no choice but the alternative which had been stated.

The Address was then carried nem.

Monday, May 9.

IRON DUTY BILL.

Lord H. Petty, having moved the order of the day, for the House resolving itself into a Committee on the Iron Duty bill,

Mr Curwen said, that as he was well aware of the necessity for imposing heavy taxes under the existing circumstances of the country, he was sorry, therefore, to be obliged to oppose that now under the consideration of the House; but feeling that a substitute for it much less oppressive might be found, he felt it his duty to deprecate the farther progress of the bill. The tax proposed was one which would bear heavily in every point of view. It was intended to lay an equal tax on iron of every description: if this were the case, the House might easily judge of its extraordinary pressure, from the additional expence in iron railways alone; on an iron railway, which should cost 1,700 l. in its erection before this rise, the additional expence would be 700 l. From the additional expence of iron which it would cause in shipping, the price of coals must be raised one shilling in the chaldron, which would amount

in the whole to about 50,0col. additional expence on that article in the city of London. According to the best calculation which could be made, the additional expence on every horse employed in husbandry would be twelve shillings a year. The number of horses thus employed was one million; those at 5s. each would produce the sum of 250,000l. The most sanguine expectation of Ministers did not lead them to rate the tax proposed at more than 300,000l. His statement would only leave 50,000l. to be provided for. This deficiency, however, could be easily supplied by an additional tax on pleasure horses, the number of which amounted to 200,000.Supposing 10s. were laid on each, the object of ministers might be accomplished. He trusted Ministers would consider the subject seriously before the Bill passed into a law.

Mr Stuart Wortley observed, that from the situation of public affairs, very strong ground was necesary for the justification of opposition to his Majesty's Ministers in finances, but the present tax would be found very oppressive, not only by the manufacturers and farmers, but by every other class who had occasion to use iron utinsels. It would fall extremely heavy on the tradesman, whose subsistence and that of his family depended on iron implements.-He thought himself bound, therefore, to oppose the tax.

Mr Mordaunt, Mr H. Lascelles, Lord A. Hamilton, Sir J. Wrottesely, and several other members, spoke decidedly against the tax.

Mr Wilberforce was ready to admit the difficulties under which his Majesty's Ministers laboured to raise the supplies; but while he made this acknowledgement, he was bound in duty to his constituents, to see that no tax should press hard upon them. The present one under discussion was highly objectionable, both in a political point of view and a commercial one. In the first instance, it would operate to the prejudice of the manufacturer, by compelling him to discharge a greater number of men, of hardy bodies and athletic make, useful in war, and who actually furnished a great number of soldiers and sailors; and secondly, that it would totally destroy the trade. He contended that the persons employed in these manufactories

were

were already taxed to the utmost of their power of paying, by the burthens already imposed upon the necessaries of life, and that consequently they would not be enabled to pay more. He observed, that ten years ago, his late Right Hon. Friend (Mr Pitt) was so well convinced of this, that he had consented to forego the tax. Of the sum of near one million so to be paid for this tax, if it passed into a law, not more than 200,000l. would find its way into the Exchequer, as the drawbacks would amount to more than 800,000l. He deprecated the idea of bringing iron under the cognizance of the Excise; and stated, that the manufacturers had made their calcula. tions upon a supposition that Government would never bring it under such controul. The trade of making iron from the ore would be so far injured, that foreign countries could make it more advantageously. The drawbacks would be far from sufficient to countervail the duty. With respect to the drawbacks, he understood that on pig iron it was intended to allow forty shillings per ton. The manufacturers, however, conceived that sum not sufficient, and required forty-five shillings. On bar iron, instead of 3 1. per ton to be allowed, they required 31. 10s. but when they superadded labour, capital, &c. they thought 61. ought to be allowed. On hardware they claimed 81. per ton. The foreign markets were making rapid advances upon the trade of this country; and therefore it behoved Government to touch as lightly as possible upon the manufactures. He recommended the adoption of a tax upon agricultural horses in lieu of it, which he contended would produce a greater sum than the proposed tax upon iron.

When he

Lord Henry Petty made a luminous speech in support of the tax. looked around him, and contemplated the flourishing state of this manufacture, how it mixed itself with every other lucrative operation, and every object of luxury in the country, it was too much to say that it ought to be overlooked as a source of revenue. The Noble Lord observed, that the argument which had been advanced against the taxation of raw materials was ill-founded. He remarked, that cotton and other raw materials were at present objects of taxa

tion. Malt, from which beer was produced, was, with respect to that manufacture, a raw material. Beer itself might be considered a raw material, and among the most important of all, for as it was a part of human sustenance, it was a raw material for the great ma. nufacture of man, and yet beer was heavily taxed. The Noble Lord afterwards signified his intention of relieving machinery from some of the restrictions under which it laboured. But if machinery was to be benefited by the repcal of restrictive laws, and giving it all that unbounded operation of which it was capable, it would be but just to expect some advantage to the revenue in return. He further observed, that in consequence of the flourishing state of the iron manufacture at home, a decrease of importation from those countries which used to supply us with that article, had taken place. This diminished importation produced a loss of duties, and it was but fair that the revenue should be indemnified by a tax on the home manufacture, which had supplanted the foreign article. On these grounds he trusted the House would consent to go into the Committee.

Mr Rose argued strenuously against the tax. Eight years ago a similar tax had been under consideration, but, after investigating the subject minutely, his late Right Hon. Friend (Mr Pitt) had concurred with him in rejecting it. In his opinion, it was impossible to contrive any tax, which, while it would produce so little to the revenue, would draw so much from the public.

Mr Fox did not believe that this tax would ruin the manufacture on which it was imposed. He received with great doubt all theoretical propositions on political economy, and more particularly those which related to manufactures. With respect to taxation, this country was not in a situation to make a choice. It was absolutely necessary to impose taxes to which many solid objections might be stated. And believing that many of the present objections might be obviated in the Committee, he trusted the House would agree to the motion.

The question was then put, and the House divided-Ayes 119-Noes 109Majority 10.

The bill was then committed pro forma,

382

FRANCE.

IMPERIAL DECREES.

PARIS, March 31.

Tart Chancellor of the Empire, HIS day at three o'clock the Prince Cambaceres, attended the Senate, where, being received with the usual ceremony, his Serene Highness ordered the Secretary of the Senate to read the decree by which he was authorised to preside at the sitting. His Serene Highness then pronounced the following speech:

"Gentlemen--At the moment when France, uniting in intention with you, secures its happiness and its glory, in swearing to obey our august Sovereign, your wisdom has foreseen the necessity of co-operating in every part of the system of hereditary Government, and to establish it by institutions analogous to its nature. Your wishes are in part

fulfilled, and will be more so, by the different acts that his Majesty the Emperor and King has prescribed to me for your sanction. Hence you will gratefully receive these new testimonies of his confidence in the Senate, and his love for his people; and, conformably to his Majesty's intentions, you will hasten to inscribe them upon your registers. The first of these acts is a statute, containing every thing concerning the civil constitution of the Imperial House, in prescribing the duties of the Princes and Princesses who compose it, towards the Emperor. The fundamental principles of this important family law announce how much his Majesty has it at heart, that the dynasty of which he is the founder, should perpetuate the happiness of France, and fulfil the sublime hopes of which it is the object. It is particularly for the interest of nations, that Princes be educated in a manner superior to other men. The honours which they receive from their infancy are calculated to give more authority to the examples of submission and virtue, which is the principal debt they owe to their country. The accomplishment of their high destinies also requires, that they should be placed, almost from their birth, under the inspection of the Father of the Empire, in order that his Kilance may direct their inclinations

for the interest of the State, and that the most severe morality should purify and ennoble all their affections.

"The second act is a decree which unites the Venetian Provinces to the king

dom of Italy. Thus, this part of his Majesty's States will receive, in consequence of this disposition, that degree of importance and lustre, which the glory of its founder had reason to hope. "By the third decree, his Majesty confers the Throne of Naples upon his Highness Prince Joseph, and his legitimate heirs male. He reserves to this Prince the rights assured to him by the constitution of the Empire, in providing laws, that the Crown of France and that of Naples shall never be united upon the same head. This glorious recompence of the services of Prince Joseph, and his constant and pious affection for the head of his family, shall be for you, gentlemen, the subject of a lively satisfaction; and how much more active will not this sentiment become in conse

quence of the elevation of a Prince, the object of your love and veneration, when you are informed, that his elevation will not put an end to our connec. tions with him; and when you know, that the new King of Naples is to preserve with his Crown the title of Grand Elector!

"Relative to the third and fourth decrees-one decrees the cession of the Duchies of Cleves and Berg, in their full sovereignty, to his Highness Prince Murat; the other confers the Principality of Guastalla on her Royal Highness Princess Paulina, and her spouse, Prince Borghese.-The military glory of Prince Murat, the splendour and importance of his successes, his public and private virtues, will interest every Frenchman in the just reward that he has obtained, and render his authority dear to his new subjects. The safeguard of an important part of the frontiers of his Majesty's empire, will be entrusted to this Prince. Can his Majesty place it in worthier hands? You had appreciated the merit of Prince Borghese, even before your decrees had naturalized him His conduct in the last among us. campaign has given him new claims to your esteem and the public confidence.

"The

The fifth decree transfers, in its complete sovereignty, the principality of Neufchatel to Marshal Berthier. This affecting proof of the Emperor's goodwill for an old companion in arms, and for a co-operator, as intrepid as intelligent, cannot fail to excite the sensibility of every good heart, as it will be a motive of joy in every well-informed mind.

"The sixth decree regards the reunion of the countries of Massa Carrara, and Carfagnana, to the principality of Lucca. In fine, Gentlemen, the seventh decree establishes three titles in the states of Parma and Plaisance, the splendour of which will be maintained by considerable revenues, to be appropriated to that purpose, in these countries, consistent with his Majesty's order. By the effect of similar reservations in the decrees relative to the states of Venice, the Kingdom of Naples, and the principality of Lucca, his Majesty has created recompences worthy of them, for several of his subjects who have rendered signal services in the war, or who have contributed in eminent offices, in any distinguished manner, to the good of the state. It is the Emperor's wish, that these titles should become the property of those who receive them, and that they shall enjoy the right of transmitting them in the male line to the eldest of their legitimate descendants, as a monument of imperial munificence and the just motives that excited these rewards.

"This grand conception, Gentlemen, and the secondary measures that accompany it, shall make known to Europe the estimation that his Majesty attaches to the exploits of the brave men who seconded his labours, and to the fidelity of those whom he has employed in the direction of affairs of importance. This disposition offers at the same time political advantages that will not escape your foresight. The habitual splendour which surrounds men eminent in dignity, gives them with the people an authority of council and example, which the Monarch can sometimes advantageously apply to increase the authority of the public functions. On the other hand, the same men are the natural intercessors for the people at the Throne; it is therefore consistent with the good of the state, that by the stability and splendour of their situation, they shall be raised above every vulgar consideration----

From these motives, the propriety of which is incontestabie, other advantages arise, which will be easy in their application; and, which, I believe, it will be superfluous to analyze. Such Gentlemen, is the profound basis upon which his Majesty wishes to establish the great political system, the idea of which was inspired into him by Divine Providence! In securing the happiness of the present generation, in preparing the greatness of the future race, his Majesty is incessantly adding to those sentiments of love, admiration and respect, which you feel in common with the rest of the French nation."

THE MESSAGE OF THE EMPEROR AND KING.

[The first three paragraphs are only a repetition of a part of the preceding discourse; the conclusion is as follows;]

"We have thought proper, under these circumstances, that several obligations, and some burdens, which were borne by our crown of Italy, should be defrayed by the King of Naples, and the Prince of Lucca.

"We have also found means to conciliate the interests, the diginity of our throne, and the sentiment of our gratitude, for the services which have been rendered to us in the civil and military line. Whatever may be the power to which Divine Providence and the laws of our people have elevated us, it is not sufficient for the recompence of so many heroes, or for the acknowledgment of the numerous testimonies of love and fidelity which our person has experienced.

"You will perceive, in many of the dispositions which will be transmited to you, that we have not solely abandoned ourselves to the sentiments of affection with which you have been penetrated, and to the happiness of doing good to those who have so faithfully served us : we have been chiefly influenced by the grand idea of consolidating social order, together with our Throne, of which it is the basis and foundation, and to create points of correspondence and support to this great Empire. This attaches itself to our dearest wishes, to that to which we have devoted our whole life, the greatness and prosperity of our people.

"Given at our Palace of the Thuilleries, March 30. 1806. (Signed)

"NAPOLEON. Secretary of State, H. B. Maret,"

The