on the bench with him. He had to regret the course of observations pursued by the right honourable gentleman opposite in the latter part of his speech, by bringing forward some topics between the two nations, at a time when the co-operation of both was necessary and desirable for the salvation of the world. It was not a course which any true patriotism would recommend at such a time, to remind that nation that England was the power to oppress it by the plunder of its frigates, and this too when the object of the right honourable gentleman was to disclaim any pledge to support the contest. Then again the right honourable genileman had adverted to all the topics of the last fifteen years, and certainly it was not with a good grace that such condemnation came from that right honourable gentleman, who had been so long during that period in office. But no gentleman was more ready to condemn any principle, which he might have once entertained, and it appeared that he was always in opposition to all the governments of which he was a member, though he generally remained in office to the last. (Hear:) Surely when the right honourable gentleman stated, that no British objects were to be prosecuted in this contest, he could not mean to contend that objects of British interest, which may not be connected with Spanish objects, should not be attended to; at any rate it was not for that right honourable gentleman to maintain such a doctrine; he who had sent out a force to Alexandria, who had divert ed a considerable part of the forces of the empire to Buenos Ayres, and who had even dispatched an expedition to the other side of South America, for the purpose of sup porting the cause of Europe by an attack upon the back of Spanish America. It was rather strange that the right honourable gentleman should be so fond of returning to the charge of ship-stealing, when he had himself sent a fleet to Constantinople, no to support the Russians, but to bring away the Turkish fleet, whilst the troops which were necessary for the success of the expedition had been sent not to Constantinople, but Alexandria. That right honourable gentleman too had dispatched another expedi tion to Lisbon, the only force he had employed in Eu rope, and for the purpose of bringing away the Portuguese fleet. He could assure the right honourable gentleman, that the present administration in the conduct they should adopt, would not follow his practical example, but act

[COM. upon the result of their best and soundest judgment in adopting such measures as may, under all the circumstances of the case, be most conducive to the great and important object which they have in view. As to what had been said respecting the question as to the extent of the assistance to be afforded, he was aware of the justice of what had fallen from the right honourable gentleman who had brought forward the motion, and if he occasion should arise, he could assure that right honourable gentleman, the country was in a situation to afford effectual assistance. When he considered the contrast between the patriotic se. timents of that right honourable gentleman and the language of those around him, who were disposed to throw worse than cold water upon the hopes of the retrieval of Europe, he was sorry to see him sit amongst them, but he was confident that the country would do justice to that right honourable gentleman.

Earl Temple should not but for a few moments prevent the house from the satisfaction of coming to a decision upon this question. He regretted the discussion had taken place: be was sorry for the manner in which the question had been discussed. However important the lesson of his noble friend as to recrimination, and the consistency of remaining in a government with which he differed, he must regret that the people of Spain, who looked to this Country for support, should find that this question had . been made a ground of recrimination by gentlemen on both sides of the house. He hoped that the principle stated by his right honourable friend, of considering any power that should be at war with France as in alliance with us, would not be acted upon to the full extent. He thought that they should not be considered as our allies any longer than whilst they would fight with us to obtain a secure and honourable peace.

Mr. Secretary Canning again explained. He had been misunderstood by his noble friend, if he had supposed him to have stated the principle to that extent. He had intended expressly to say that we should consider all powers embarked in hostility with France as our allies, . engaged in a common object for the attainment of a safe and honourable peace, and not for purposes of perpetual

war.

Lord Temple was glad he had given his right honour

able friend an opportunity of making this satisfactory explanation.

Mr. Sheridan then waving his reply consented to withdraw his motion, and stated his object in bringing it for ward only to be to engage that house to give its confidence to ministers, till they should be able to come down with their case, and claim the enthusiasm of the house, and the country, on behalf of the Spanish nation, to rescue it from the Gallic tyranny. He wished, however, that his right honourable friend would consent to lay before the house the proclamation or declaration of Buonaparte to the prince of Asturias, which stated, all sovereigns were hated by their subjects, who would take every opportunity of revenging themselves for the homage exacted from them.

Mr. Secretary Canning consented that the motion should be withdrawn, as it would not be desirable to dispose of it by a negative. He assured the right honourable gentleman, however, that if his motion even had been agreed to, he would not derive any information from it, as neither the proclamation he last mentioned, nor any of those mentioned in his original motion, existed in the office in any authenticated shape...

The motion was then withdrawn.

On the motion of the Chancellor of the Exchequer, the house resolved itself into a committee of supply, Mr. Wharton in the chair.

The Chancellor of the Exchequer stated to the committee, that the vote of credit, of which he had given notice was 2,500,0007. but as 300,000l. the amount of the Sicilian subsidy, which was to be defrayed out of that vote, had since been granted to his majesty by parliament, he proposed to only vote 2,200,000l. The following sums were then voted:

Vote of credit for Ireland
Board of first fruits in Ireland

Charge of treasury in Ireland
Prote tant dissenting ministers

500,0001.

10,000

The house resumed, and the report was ordered to be received to-morrow.

FOREIGN PROPERTY.

Mr. Bankes moved that an account of exceptions of foreign property from the income tax be referred to a comittee of ways and means.

Mr. Meggins opposed the measure in contemplation, as contrary to our established policy. He was persuaded that the property of foreigners was to be subjected to this tax, it would prove extremely injurious to the prosperity and wealth of this country.

Mr. Sharp was sorry that the subject had been mentioned at all. The sum was extremely small, but the sacrifice of principle would be great. No advantage could be derived from such a measure as this, that would be at all equal to the injury which it would produce.

Sir Thomas Turton said that the income tax was in its operation altogether unjust and oppressive; but there was no part of it more unjust than this exemption. It was fair, reasonable, and proper, that foreigners who had property in the funds should equally with the subjects of this country pay for the security of that property.

Mr. T. Smith did not think the measure unjust; but at the same time, he thought that it was impolitic to press it at present.

Lord H. Petty observed that the tax in question was not a property tax, but one on the profits derived from property. It would have been impossible to have got at the profits of foreigners, till the arrangement with the bank for detaining the tax upon the dividends. But it was not the intention of that arrangement to include foreign property. He maintained that we had no right to meddle with it; and if we had it would not be expedient.

Mr. Giddy supported the motion.

Mr. Bankes denied that there could be any injustice in this measure, as the state had certainly an eminent dominion over the property, and the utmost that foreigners could expect was, to be placed on the same footing with the natives of this country. He asserted that the exemp tion originated, and had been continued, in prejudice and delusion. Foreigners placed their money in our funds for their own advantage, for the superior security and profit which they afford. There was no reason why they should not pay this. They were generally alien enemies, and though this country owed them justice, they were entitled to no favour from it.

Mr. Windham thought, that good policy was in favour of the exemption, as the advantage we derived from foreign property, as it stood at present, was greater than any we could have from the tax imposed on all that would

then remain. He was also of opinion, that we could not in justice subject that property to the tax.

The Chancellor of the Exchequer said, that he had attendel much to this subject, and he felt much embarrassment how to give his vote. If he voted against the motion at present, he confessed that he should do so from a deference to character, and to what had been done before, contrary to the inclination of his own opinion. He took a review of the arguments on this subject, and observed that he did not see any reason in point of justice that would exempt foreigners more than the people of this country. But there were considerations of policy that appeared to hint to render it inexpedient to alter the system at the present moment, though he did not conceive that the imposition of the tax would withdraw any material portion of this property from our funds. But the principal reason that induced him to oppose the measuse at the moment, was, that it might produce a very bad effect by persuading our enemy, that his measure against us had in some degree

succeeded.

After a few words from Mr. Herbert, the motion was negatived.

The house then went into a committee of ways and means, when six millions by exchequer bills were voted for England, and 500,000l. by treasury bills for Ireland. Report to-morrow.

The curates' bill was reported, and ordered to be read a third time this day.

The Irish spirits duty bill was committed, and ordered to be reported to-morrow.

The other orders were postponed, and the house adjourned.

HOUSE OF LORDS.

THURSDAY, JUNE 16.

The land revenue bill was read a third time, and passed, The Irish malt bill, and the auditors franking bill, were read a second time, and committed for to-morrow.

The loan bill, and the Irish customs and excise bill, passed through committees, and were reported; as did also the Paddington canal coal bill, after a few obserations from the Earl of Suffolk.