51] POLITICAL REGISTER.-Property Tax Verations. rive incomes from professions, trade, and commercial concerns, are not only liable to all the evils of the former tax, but, to have their most private affairs, exposed and scrutinised with much greater severity, than under the former tax. The papers which they are required annually to fill up, surpass all human ingenuity to understand: indeed, it is hardly possible so to fill them, as to avoid incurring a penalty. It is well known, that under the former tax, although the commissioners, their clerks, surveyors, and inspectors, &c. were sworn to secrecy, it nevertheless, somehow happened, that persons in public companies were able to relate their neighbours' return. So palpable, indeed, appears now the absurdity of recommending as to pay our money into the Bank to preserve secreey, that few avail themselves of it, but openly make their returns to the collectors. It is hardly possible to conceive, Sir, the vexation and oppression which the inhabitants of the City of London endure; the idea of secrecy is now exploded-some of the commissioners receive pay, or have lucrative appointments-all delicacy is at an end-the hired informers of government, whether surveyors, inspectors, or by whatever other fashionable appellation they may be called, surcharge without mercy :-these surcharges are made upon mere speculations it not being possible for them to know the nature of a person's concerns or profits, merely by walking by, and looking at his premises. Very few, indeed, of the inhabitants of London bave escaped being surcharged one third, one half, and in most cases, double the amount of their return; they must either submit to the injustice of such surcharge (which many do through fear), or give notice of their intention to appeal in the latter case a printed paper is sent which they are required to fill up, and which must specify such particulars, as very few, from the very nature of trade in general, can possibly comply with, were they so disposed. When they have complied with this part of the ceremony, and returned the paper, they are summoned to attend the commissioners. After waiting, perhaps, for some hours in a room among several trembling fellow sufferers, they are called up to undergo an examination as severe and humiliating as insolvent debtors before commissioners of Bankruptcy; and, perhaps, they must attend several times, and produce other accounts, before they can satisfy the commissioners.-What loss of time, what vexation, anxiety, and degradation, must an innocent man suffer, even should he succeed at last in satisfying these gentlemen he has nade a fair return; to whom he must re [52. late all the acts of folly, imprudence, extravagance, improvident bargains, improper speculations, &c. he may have run into.To give you, Sir, some idea of the humiliatals are reduced to, 1 herewith subjoin a copy ing condition so large a portion of individuof the paper every appellant is required to fill up. "Property-Act Office, London, 1806.-—-— "Notice having been received at the "Office, of your intention to appeal against "the assessment made on you by the addi "tional commissioners, under the Act of "the 45th of his present Majesty, cap. 49, "for the past year, you receive herewith a schedule of particulars, which the com"missioners under the authority of the Act require may be answered in writing, and sent under cover to their clerk, endorsed appeal;' after which you will have no"tice whether the commissioners are satis"fied therewith.-And you are desired especially to observe that no appeal can be "heard, except on a schedule delivered in "writing, according to the instructions "hereto annexed.-By direction of the "commissioners, (Signed)Clerk.— "P. S. If the Schedule is not returned "within 24 days from the date of this no"tice, the assessment will be confirmed. "Ist.The aniount of the balance of profit "and loss, at the settlement in the 3 years "preceding the 5th of April, 1805, stating "each year separately, viz. 1802, 1803, "1804. If the accounts were adjusted at "the end of each year.-2d. If you have "not been in trade 3 years, the amount of "the balance of such profit and loss ac 66 counts as have been taken, whether 1 or 2 years.-3d. Whether any deduction from 66 your profit and loss has been made, for interest on capital employed, or on ac count of interest paid for money or capi"tal borrowed-4th. Whether any deduc- ́ "tion is made from your profits, on ac"count of rent and taxes, and to what "amount?-5th. Whether any deduction "is made for servants' wages or board, and "to what amount ?-6th. Whether there are any profits of an uncertain annual va"lue, which are not included in your gene"ral account of profit and loss in trade?— "7th. Whether any deduction is made for "bad debts, or for doubtful debts unliqui"dated and to what amount, specifying "each year, viz. 1802, 1803, 1804. -re siding at-do hereby make oath, that "the several answers herein above set forth, "and signed by are true, in every par"ticular, to the best of-knowledge and "belief.-Sworn before us,———— You perceive, Sir, that, when this paper is filled up and signed, the party, if required, must verify the same upon oath; upon which you would imagine they would be relieved: but what must your astonishment be when you are told, that, the person appealing is not sworn, but, after being heard, is desired to withdraw-in a few minutes called in again, and informed that the surcharge is confirmed. This was done to a friend of mine; and, although he offered to verify this statement upon oath, his affidavit was not taken. This I am well informed is a common practice; whether the Act justifies this conduct I will not say; but, under such inquisition no one is safe: they may not only take 5 or 10 per cent., but all a man possesses from him. A surveyor surcharges -the commissioners confirm the surcharge -the appellant offers to swear, but is refused. Thus is "the subject left without "all manner of remedy" .Sir, I have stated some of the severe hardships to which the inhabitants of the city of London are subjected; I might enumerate many distressing particulars; it is not uncommon for individuals to submit to the grossest injustice rather than undergo the vexation of appealing; a friend of mine when he appealed had it noticed to him, that he had a very good coat on his back, and thence inferred he could afford to pay the surcharge. Many instances have come within my knowledge, where persons in insolvent circumstances have returned incomes, and submitted to surcharges to the injury of their creditors, rather than make their situation known: one person I know (to`whom I was a large creditor), who was surcharged, and had his goods seized for the payment of the tax; immediately afterwards he became a bankrupt, and his estate has not, and I believe never will, pay 6d in the pound.—Whether the inhabitants of Westminster and other trading places, have been treated with the same severity, I am not sufficiently informed to determine; but, if I may judge from a circumstance that lately occurred to myself, in a village where I occasionally reside during the summer, I should be led to conclude, that the powers vested in the commissioners, surveyors, collectors, &c. are in all places exercised to the full extent, if not exceeded. The circumstance I allude to, happened in the parish of Edmonton; it is well known to the collector that I am there only a small part of the year. On the 4th of November last, after being from home several weeks, I found at my house several papers to be filled up respecting the Property Tax, dated Oct. 8th. I immediately wrote to the collector, that I always entered my pro occu perty in town, except the premises pied, (which he well knew). When my note was delivered him, he immediately. filled up a summons (which he had by him, with several others ready signed by two commissioners) for me to attend at Enfield, to shew cause why the penalty of 201. should not be inflicted upon me for not making my return within 21 days. It not being convenient for me to go 16 miles to appeal, and viewing this as a most wanton and vexatious exercise of authority, and that it was irregular to leave summonses ready signed for collectors to fill up at their pleasure, or rather displeasure, I wrote to him to that effect. Whether the matter is to rest here, I have not been informed; but, Sir, are we patiently and without repining, to submit to these most vexatious and grinding measures? Are we quietly to bear these oppressive and inquisitorial impositions? Are we still to be told, that we must make the most painful sacrifices; that we must be driven from the first floor to the second, the second to the third, and the third to the garret; while not a single measure has been adopted for retrenching the public expenditure; no inquiry into past abuses; no redress of national grievances?—Dec. 29, 1866.-R. W. DEFENCE OF MR. SHERIDAN. TO THE WORTHY AND INDEPENDENT ELECTORS OF THE CITY OF WESTMINSTER. LETTER II. Gentlemen;-On the 13th day of September that great statesman, your late ever to be revered representative, Mr. Fox, departed this life. The delicacy of his public and private friends, though they had long expected his dissolution, prevented them from considering who was the person most adapted to the representation of Westminster. * At that interval, grief for his irreparable loss monopolized all their feelings, nor was there to be found a man presumptuous enough to point to his fit successor. The public feeling was soon, however, directed to an advertisement from Lord Percy, stating his intentions to stand for Westminster; but public opinion pointed to Mr. Sheridan. He, however, scrupulously avoided any thing like a canvas, but, called on by the unanimous voice of his friends, he determined to attend a meeting convened by public advertisement signed by twelve of the electors, and then to declare the feelings and principles by which his conduct was actuated. This meeting was held on the 18th of September at the Crown and Anchor: it is needless to refer to Mr. Sheridan's speech or the effects it produced, but the following resolutions were deepest regret the resolution which Mr. Sheridan has formed to decline accepting "the decided and almost unanimous wishes "in his favour.”—On the 16th of September there appeared from Mr. Cobbett, not in his Register, but in the Morning Post, an Address to the Electors, from which I take the following extract. "I warn you against the calamity, the shame, the deep disgrace that await you and your country, "if, yielding to venal solicitations of the "stewards and butlers of noblemen, you "condescend to become the menials of menials, the laquies of laquies, and suffer the populous, the industrious, the public spi"rited City of Westminster, hitherto con"sidered as the ever-burning lamp of the "liberties of England, to be handed to and "fro' like a family borough-confidently "trusting that you will with indignation re"sist any project for thus extinguishing the fame of your city, and degrading the cha"racter of her electors, confidently trusting "that when you consider, that it is to you "all other free cities and boroughs look for "an example, you will tear in rags the gau dy livery now tendered for your backs, confidently trusting that when the ques"tion is freedom or bondage, you will suspend all animosities and differences, and act with a degree of energy and unanimity which shall at once and for ever blast "the hopes of all those who would make you the instruments of your country's ruin." You must perceive, gentlemen, that this address was written by Mr. Cobbett with an evident wish of supporting Mr. Sheridan, whom, he as well as others, supposed, to be a competitor with Lord Percy for the honour of representing your city. Mr. Cobbett's wishes and feelings are particularly conveyed in this address, not one word does he mention against the pretensions of Mr. Sheridan; on the contrary, every pointed invective which Mr. Cobbett hurled at Lord Percy must be considered as so many weapous cast by him in support of Mr. Sheridan. You perceive that in this address there are none of those incontrovertible objections to the pretensions, and dreadful denunciations against the principles of Mr. Sheridan, which he so consistently fabricated and published in his Register since the meeting at the Crown and Anchor, that is from the moment he failed in his attempts to force Mr. Sheridan into a contest with Lord Percy, and the administration containing so many of Mr. Sheridan's oldest and dearest friends, together with the whole of the Whig party, who were almost to a man engaged to Lord Percy, he had recourse to his Register, that infallible palladium of consistency and truth, and then circulated his futile efforts to deceive, and his impotent allempis to defame.— On the 20th of September there appeared an Address to the Electors of Westminster from Mr. Pauli, in all the public papers, which was afterwards repeated in another to the Committee of Electors at the Rainbow Coffee House, from which I take the following extract.-"Gentlemen,-I trust "that this address from one of yourselves, " and one most sincerely attached to the lberty and independence of Westminster (on whose election the eyes of Europe-are now rivetted) will not be deemed obtru"sive or undeserving of your most serious "consideration. I trust, at all events, you "will forgive it. Considering, with some "of the best disposed characters in the kingdom, that the fate of the country in a great measure will be decided by that of "the approaching election, I presume to put "" 66 a plain simple question to all those who "feel as I do on this most important occa"sion. Will you elect any person, be his "birth or personal accomplishments what they may, to succeed the ever to be la"mented, the immo.til Mr. Fox, un known, untried, as a political character, "and to say the least of him, a person al"ready returned to parliament by the "Grenville family, IN PREFERENCE TO MR. "SHERIDAN? If the present glorious op"portunity is neglected for asserting the "freedom and independence of the first "city of the world, England will long, will "for ever, lament the unhappy events, "and Peace, and the dignified charities of "human nature,' with liberty itself, may "be said truly to have been thrown orphans 66 on the world. At the General Election, "after having, by his services, still further "endeared himself to the hearts of his Countrymen, Sir Francis Burdett will not "then be debated from returning to those "constituents whose partiality he has so justly merited, and to whom his gratitude "is due, and you will then have an oppor, JANUARY 10, 1807.-Defence of Mr. Sheridan. tunity, worthy and independent Freemen, "to revert back to HIM, who has been, as he OUGHT to have been, the FIRST OBJECT "of YOUR CHOICE I MEAN TO MR. SияRIDAN, whose conduct on the present oc "casion (laudable, delicate, and proper, no doubt, as his motives have been) has DIS"APPOINTED EVERY TRUE FRIEND TO LIBERTY, PROPERTY, AND INDEPENDENCE. "Should Mr. Sheridan UNFORTUNATELY, "at the General Election STILL DECLINE "your partiality for him, Lord Percy in the * mean time, (for he is now in Parliament, * by the favour of Lord Grenville), will, in "the Senate, have opportunities to prove himself politically worthy of being, what "Mr. Fox adjudged as the first distinction in the world, the worthy representative "of Westminster.' I have the honour to subscribe myself, with every sentiment of respect, your faithful servant, JAMES PAULL."-In these sentiments thus expressed by Mr. Paull, I believe that gentle man [53 that from the beginning, he (Mr. Sheridan) was in con"cert with the Lord and his Steward; that "the meeting at Somerset House, and the "advertisement for the public meeting, "were for the purpose of preventing any "other candidate from coming forward: against the Lord."-But now to consider Mr. Cobbett's conduct relative to the Duke of Northumberland, I shall make a few extracts from his Register, from which you will perceive that this gentleman invariably forms his opions, and draws his conclusions, from principles which his imagination creates, without the aid of his judgment; and which are as mutable as his opinions. To prove this, I select the following extracts from his Register, Vol. X. page 481: "Even Mr. Sheridan, with all his conduct "before me, appears to me greatly prefer"able to the Lord that has been offered to 68 66 you;" again, page 484, "Mr. Sheridan's "scheme has not succeeded; you seem not "satisfied with his nomination of the Lord; "if you must submit, let it for God's sake "be with every mark of reluctance." Page 348, he says, "would it have been of no use to cause the family of Northumber"land to expend sixty or seventy thousand Would it have been of no use pounds? to give nearly one half of you at any rate, an opportunity of showing your dislike to the man you disapproved of ?"—Again, excuse me, if I ask you whepage 552; "ther you remember how the high-blood"ed Sire sat smiling at the window while you like beasts of burden, were carrying "the son upon your shoulders, and if I re"proach you with worse than beastly unreasonableness, if you complain of burThen the Duke is "dens hereafter." charged with having most grossly interfered in the late Election, and of having libelled Mr. Sheridan; as will appear from the following letter, which Mr. Cobbett states to have been written by the Duke of Northumberland to some leading man in the parish "the of St. Margaret. Register, page 808; "facts are these; 1st., that Mr. Stephenson, the vestry clerk of the parish, read to me, before the election began, minutes, "which he had made in his pocket-book, "of the contents of a letter from the Duke " of Northumberland, to some leading men "in the parish, who, agreeably to the "wishes of the Duke, had communicated "the contents of the letter to the Chu; ch"wardens; which contents as read to me, in substance were, that the Duke was highly offended that the Minister could "find no other man than Mr. Sheridan, to was perfecily sincere, and had Mr Sheridan stood. I have no doubt but that he would have been a zealous supporter and an active canvasser in his behalf.-Now, Gentlemen, what are your opinions respecting this address of Mr. Paull's when compared with his subsequent addresses and his speeches on the hustings?-Hitherto, then, an unexampled unanimity and unparalleled popularity appeared in favour of Mr. Sheridan as the fit and genuine successor of Mr. Fox. It is curious to trace by what mean arts, or accidents, even the lowest of the rabble, much less many respectable Electors, could afterMr. wards have been turned against him Sheridan persevered in his honourable determination not to oppose, but to give all his interest to Lord Percy, the candidate who not only possessed the whole support of the government, but the unanimous promise of the Whig interest, and, of course, of the great majority of the personal friends of Mr. Sheridan. It should appear difficult to find fault with that line of conduct adopted on this occasion by Mr. Sheridan, or to consider it otherwise than as Mr. Paull viewed it; who, in his address which I have already quoted, declares it to be," laudable, delicate, and proper." Mr. Cobbett, however, led the way to a new construction of Mr. Sheridan's motives; he discovered, that the whole was a juggle between Mr. "Sheridan and the Duke of Northumber"land," to whom the former had most ungratefully betrayed and sold the independence of the City of Westminster. From" Mr. Cobbett's 3d. letter to the Electors of Westminster, I take the following passage: 501 POLITICAL REGISTER.-Defence of Mr. Sheridan. unnecessary. [60 Mr. Cobbett says, p. 842, "A fact has come to light, too, which I "have great pleasure in stating, because it "will operate as a correction of an error, "into which, with many others, I was led "with regard to Lord Percy's election, namely, that there had, from the beginning, been a secret understanding be"tween Mr. Wilson and Mr. Sheridan. It now appears from unquestionable authority, that there was no such understanding." In supposing there ever had been a collusion between the Duke and Mr. Sheridan, how acting under that impression, who had raised reasonable it would have been that a man a foul and lying cry against Mr. Sheridan, should on the discovery of his error have deavoured to repair the mischief he had made apology aud atonement, and have encaused; instead of which, Mr. Cobbett seems totally to have disregarded my letter, port was too ridiculous to require an answer, p. 556, in which I told him that such a rebelieve it; and, then, forsooth, when it suits and that I was certain he himself, did not his own purpose two months after, he claims ledges that he has been led into an error; the merit of this discovery, and acknowtherefore, I hope and trust, for Mr.Cobbett's hence he will publish a recantation of his credit as a man of veracity, that two months present errors, though he may not give me credit for the truths I have advanced, to Gentlemen, I shall give you another proof which I can have no manner of objection.— gister he tells you of the risk Mr. Sheriof Mr. Cobbett's consistency In one Relowing Register he asserts, there would have dan ran in opposing Lord Percy; in the folbeen no risk in so doing. In the Register of Sept. 27, p. 483, he says, "There was be the colleague of Earl Percy; that he could not bring himself to consent to his son's standing with such a man as Mr. "Sheridan. Those minutes," says Mr. Cobbett, contain expressions beyond all 66 measure more harsh than are contained "in my account of them; and Mr. Ste"phenson well knows, that I have kept far "within the limits of truth." On the 15th of November, the spirit of the above flimsy substance considerably enlarged, and improved with many additions never before published, was placarded on the corner of every street; but it is strange that this circumstance, which was so conducive to the interests of Mr. Paull, should have been kept a profound secret until two days before the close of the poll, when we learned from Mr. Cobbett, that he was in possession of the fact previous to the commencement of the Election. The advertisement above alJuded to, was the ground on which Mr. Paull's fertile imagination created those $00 imaginary votes, which he pledged himself to bring forward on the following Monday. -Hence it must clearly appear, that the whole of this was an electioneering trick.I shall now, gentlemen, bring forward an evidence which must effectually confute and invalidate the rash and unfounded assertions of Mr. Cobbett, namely, a letter received by Mr. Sheridan from the Church-wardens of St. Martins, signed also by Mr. Birnie: on this I thall make no comment, as the following letter is incontrovertible.-" Spring "Garden Coffee-house, Nov. 16, 1806. "Sir,-In answer to your communication "by Mr. A. Johnston, we beg leave to declare, that no kind of influence has been "made use of, either directly or indirectly, by the Duke of Northumberland, or any person in his name, in this parish, on the part of Mr. Paull; nor did we ever hear of any letter being sent to the vestry, as " is mentioned in the bills posted about the streets last night; nor is it possible such letter could have been received without "our knowledge.-We have the honour to "be, Sir,-R. BIRNIE, Chairman of Sir S. "Hoop's Committee. -JOHN STATON, "Churchwarden."- -Mr. Cobbett himself declares, p. 840. "The conduct of this nobleman, and all the persons acting under "him has been during the contest at Westminster, truly exemplary and constitution"el. They have in no instance that I haveing letter. Sir;-To be direct and frank heard of attempted to interfere in the e ection." My limits will not allow me to make any remark on this last quotation, and, indeed, the glaring inconsistency of Mr. Cobbett renders any comment of mine 66 a 66 indeed, a threat thrown out in a ministe"rial paper, that Mr. Sheridan would lose "his place if he opposed the Lord, and I am of opinion that such would have been says, "the case." Again, p. 548, Mr. Cobbett, I am certain that if in such a cause, Mr. Sheridan had had the courage to expose his places and his seat, no mi"nister in England would have dared to "touch either."-I now come to a strong instance indeed of Mr. Cobbett's sincerity and consistency. On the Tuesday evening tion, he wrote to Mr. Sheridan the followprevious to the commencement of the elec "has always been my course, and I think it 66 |