Tuesday Dec, 11.

The Houfe went into a committee on the land-tax bill.

Mr. Rofe informed the committee, that hitherto regulations relative to this tax had been established by law in fome counties, which were not law in others; and that, while they accelerated the collection of the tax in the former, the want of them delayed it in the latter. In fome counties the collector was authorised to levy a diftrefs immediately, if the affeffment was not paid; while in others he was obliged to go through the circuitous, and confequently dilatory, process of fending informations to fuperior officers, and waiting for their warrants. He propofed, therefore, that a clause should be inferted, for putting all the counties in the kingdom on the fame footing, fo that the collector in every county should be enabled to levy a difirefs inmediately, if the tax was not paid. Having moved this claufe,

Mr. Ald. Sawbridge oppofed it, on the ground of its being an innovation of an oppreffive kind.

Mr. Rofe contended, that it was not an innovation, but an extenfion of an old regulation; and, that it was not oppreffive in its nature, might be reafonably inferred from the counties already fubject to it not complaining of it as a grievance.

The motion paffed without further oppofition; and the Houfe was refumed. The report from the committee of fupply on the army and ordnance eftimates was then brought up, and read the firft and fecond time.

An oppofition was made to the refolution refpecting the force deftined for the plantations, because the number of men defigned to ferve in the Welt In dies was not specified.

In reply, it was ftated, that the number could not be easily afcertained, on account of the fluctuating ftate of that fervice, arifing from the nature of the climate. All the refolutions were, however, agreed to, without a divifion.

Mr. Fox then moved, that Mr. Francis should be added to the committee appointed to take into confideration the anfwer of Mr. Haftings to the impeachment brought againft him by the Houfe of Commons.

This motion occafioned a debate. In fupport of the motion it was urged, that the knowledge which that gentleman had of the revenues and government of India, eminently qualified him for ma

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maging the impeachment. On the other hand it was contended, that as Mr. Francis and Mr. Haftings, after a political oppofition, had been engaged in a perfonal quarrel, it would not be for the dignity of Parliament to countenance an opinion that private refentment could poffibly be admitted to have any fhare in a profecution commenced and fupported on public grounds, and for public purposes.

After much debate, the Houfe divided on the motion, when there appeared, For it 62-Against it 122-Majority 60. Adjourned.

Wednesday, Dec. 12.

Ald. Watfon prefented a petition from the diftillers of London, ftating, that the diftillers in Scotland had, by mifreprefenting the fituation of their trade, procured from the legislature certain exemptions, which gave them great advan tages over the diftillers in London. The Scotch diftillers had ftated, that the mill or machine which they used turned but once in the fame fpace of time that the English mill turned three times; but this, it now appeared, was fo far from being the truth, that the Scotch machine turned fix times while the Englith was turning once: and this impofition not only confiderably injured the trade in England, but was a fraud upon

the revenue.

After fome converfation, the petition was ordered to be taken into confideration on the ift of February next.

Mr. Ald. Sawbridge made another attempt to get the petition from the elec tors of Queenborough received, though it had been rejected on Monday. It was altered fo that no objection could lie against it in point of order, on the fcore of its having been once rejected during the feffion. He moved for leave to bring it up.

Mr. Dundas admitted, that a charge against a branch of the executive government for fquandering the public mo ney, by employing it as an engine of corrupt influence, moft certainly required attention and investigation; but he objected to this petition, because it was improper to encourage private individuals to complain of abuses in go vernment; for, if they were fo counte nanced, there would be fuch a deluge of petitions of a fimilar nature, excited by party, that the whole time of the Houfe would be taken up in enquiring inta them. Charges for abufes of power would come more properly from Mem

only at fecond-hand.

Mr. Pit admitted, that the fubject had a right to petition parliament on every fubje&t on which it could give or procure redrefs, provided the petition was couched in refpefful language. In this refpect no obj Etion lay against the petition then under confideration; and therefore, though it was rather extraordinary that the petitioners had not complained fooner of an influence which they faid had exifted for 30 years, he was of opinion it ought to be received. The petition was accordingly and ordered to lie upon the table."

read,

Sir Gilbert Elliot then rofe to bring the impeachment of Sir Elijah Impey before the Hoafe; whom he aflured, that he was not on this occafion actuated by any perfonal malevolence towards that gen tleman, whom he had never feen; and that nothing had ever happened between them or their friends which could raife in his breath the leaft refentment against him. As a proof that he did not under take the disagreeable office of an accufer from party motives, he fhewed that the inquiry into that gentleman's conduct had commenced long before the party with which he was at prefent connected had exiftence; and long before the Right Hon. Gent. now at the head of the M:niftry, was of age fufficient to have a feat in Parliament. He next obferved, that this was not the first time the houfe had heard of Sir Elijah Impey as a perfon accufed. He had been appointed in the year 1774 to prefide over the Supreme Court of Judicature in Bengal, and the next year complaints had been fent home against him. In 1776 there complaints allumed the form of regular accufations; and, his conduct going on progreflively from bad to worfe, the Houfe of Commons had been obliged, after many grave deliberations and long inquiries, to addrefs the throne to recall him, that he

might anf wer for his mildeeds. The exteufion of his jurifdigion, his attempting to establish that jurifciction by force, his accepting of a place during pleasure from the Governor General, and his going about with him in a fhameful and difgraceful manner, taking affidavits, were among the charges which he had to bring aga oft him. He had been fent out by the appointment of the Crown, that, by being independent of the Company, he might be the lefs tempted to connive at the tyrannical procedings of its fervants; and confequently more at liberty to protect the helplefs natives from the rapacity of their rulers. But, unmindful of his duty to the Crown, to his country, and to thofe natives whofe guardian he ought to have been, he accepted of a place from the Governor General, with a great falary, and during pleafure, though the act of parl. had strictly declared that he should hold nothing under the Company. From

that moment he had ceafed to be a check upon their fervants, and a fhield to the opprefied natives: on the contrary, he became, to the degradation of the power he reprefented, of the country whence he came, of the profethion to which he be longed, the toot of the Governor Gene ral, and a fanction to his oppreffions: his pliancy could go any length, even to robbery and murder. He faid it would give him much greater pleafure if he could at this moment, with propriety,

move for the thanks of the houfe to Sir E. Impey, for the upright difcharge of his duty in India. Such a motion would be highly gratifying to his own natural difpolition, if he had any grounds for it. But, as he had not, he should be culpable in a great degree if, through mistaken tenderness for a perfon who did not deferve pity, he thould endeavour to fcreen crimes of fuch enormity from punishment. It would alfo be cruelty in the extreme to millions of poor Afiaticks whom he had plundered and oppreffed, and whofe pofterity would be expofed to fimilar grievances, fhould parliament fuffer Sir E. Impey to go unpunished. To thofe poor Indians, our fellow fubje&is, we owed protection and juftice; and in order to obtain that for them to which they are fo jufly entitled, he would now raile his voice, and impeach Sir E. Im... pey of high crimes and mifdemeanors; he impeached him of palpable robbery; he impeached him of deliberate murder, in the execution of Nundcomar, whom he had put to death, not for the purpose of punishing the crimes of that unfortu

nate

fanction of the Crown for raifing a corps of military artificers, which could not be wanted had the above plan proved fuccefsful. A motion had been made laft week for the production of the warrant under which the corps of 600 artificers was to be raised; the motion had indeed been rejected, but he hoped that minifters would fee the impropriety of perfevering in a refolution to with-hold it. There was alfo another circumftance which he would take the liberty to mention, that is, the new fortifications in the W. Indies, which he thought the house ought not to countenance, unless proper eftimates of the probable expence were previously laid upon the table. After thefe obfervations, he made feven motions to the following effect.

That an estimate be laid before the houfe of the expence of erecting new fortifications in the W. Indies, together with the particular fum intended to be expended in each ifland for that purpofe, and the number of troops neceffary to man them.

Alfo an account of the fums voted for the ordnance department during the laft four years.

That a copy of the agreement for the purchase of the powder-mills at Waltham Abbey, be laid before the house.

That an account of the men employed in the royal powder-mills at Feverfham, with an account of the quantity of powder manufactured there during the laft year, be laid before the house.

That a copy of the king's warrant, and the Mafter General's inftructions for raifing a new corps of 600 military artificers, be laid before the house.

That an account be laid before the houfe of the number of men belonging to the royal regiment of artillery employed in the laboratory at Woolwich.

And, laftly, an account of the expences of the works raised, and to be railed, at Fort Cumberland.

Mr. Pitt faid, that most of these motions were, in his opinion, unobjectionable. He would readily confent to that which related to Fort Cumberland, as it would produce a complete refutation of all that had been reported relative to the works at that place. The purchale of the mills at Waltham he approved of, as it would afford an opportunity of making experiments in the manufacture of our gunpowder, which had been found, during the laft war, greatly inferior in ftrength to that of the enemy. The production of the king's warrant for raifing the 600 men he would vote for now, be

I

caufe he faw it was moved for with a ferious view; when he voted against it last, Monday, it was because the motion was made in fo ludicrous a manner, that he thought the Gent. [Mr. Courtenay] did not wish that it fhould be carried. With respect to the motion relative to the expences of the fortifications in the W. Indies, he must object to it, because in truth no accurate estimate had as yet been made of them, but he believed they would amount to between 180,000/. and 200,000/.

This motion Mr. Sheridan begged leave to withdraw, as he found that the eftimate which it called for did not exift. All the others paffed without oppofition.

Sir Gilbert Elliot, refuming the fubjet of Sir E. Impey's impeachment, ob ferved, that, after what he had faid in opening this business to the house, it would not be neceffary to fay much at prefent upon the fubject. He fhould only remark, therefore, that he had the beft authority to fupport the several charges. His authorities were, the majority of the Supreme Council at Bengal, and of the Court of Directors, together with two acts of parliament, and the impeachment of Warren Haulings for his conduct at Benares. Upon the whole, he trufted that gentlemen would agree with him that there were in the charges, if not matter of evidence, allegations fufficiently grave and important to juftify the house in fetting on foot an inquiry into the grounds of these charges. He concluded by moving, that they should be referred to a committee of the whole house on the 4th of February next.

Mr. Pitt faid, he approved of the mode of proceeding propofed by the Hon. Baronet; for though he might think that the charges were of a nature fufficiently heavy to warrant inquiry,the houfe might not know it; it was therefore much more proper that the investi gation fhould be made by the house at large, than by a private committee. He fhould on this account vote for the mo tion; defiring, however, that it might not be understood, that those who should vote for the prefent queftion were pledg ed to find the criminality alledged in every charge.

The Speaker then put the queftion on Sir Gilbert's motion, which was carried without oppolition; after which the houfe adjourned to Thursday the 31st of January, 1788.

(To be continued.)

37. Leta

lumes, how many pages of this and every other publication of the times would be filled with him, and his writings of dif ferent forts, inmediately after his death. The monied man inquires whether his deceafed neighbour cut up well; that is, died rich. We book-makers of the

prefent day ought to acknowledge that Johnfon cut up well, and died as rich a Jew.

Thefe two volumes by Mrs. Piozzi, containing, principally, Letters from Johnfon, will forn by no means the pooreft treat which the publick have had in confequence of Johnfun's death.

We cannot fay that we think there is any thing unjustifiable, as fome feem to imagine, in fuch a publication as this. Johnfon himfelf would have answered thofe who think it unjuftifiable, in fome fuch way as this, perhaps :

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"No, Sir; I cannot fee any harm in "the bufinefs. Do the Letters deduct "from the man's good fame? Do they 66 prove him to be in any refpe&t lefs a man of virtue, or more a fool? No "Sir. Then where is the harm? He "has written to women as wife men "write when they write to women; and "he has written to children as wife men "write when they write to children.

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Sir, a laurel has its finall branches as well as its large ones. Sir, when "6 you come to be a great man, you will "know that fuch trifles as thefe go to "make up a great man's fame. Aud great men are never ignorant what will probably become of fuch trifles. "In thefe latter ages of printing, the "odds have always been, that good or "bad judgement will give them to the "publick. It is a tax which great men pay for fame. Nor is it hard upon them; fince every thing happens to them with their eyes open. He who "has written volumes, and volumes "which the publick have approved, if "he do not always think of the publick "when he writes a letter even to a little Mifs, at least must be fenfible of the risk "he runs that the letter will, fome time ❝or other, be made public. He, in fhort, who has penned volumes to be print "ed, will not thank you, charitable Sir, GENT. MAG. Marcb, 1788.

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"for fuppofing that he is afraid you "fhould print his Letters, which, how"ever private, a profeffed author writes "with care. No, Sir; in his haftieft "ketches Reynolds always paints for "eternity, and looks to their being feen "hereafter. Depend upon it, Sir, that "if ever you thould be able to sketch "like Reynolds, or to write common "letters like this man, you and the pub "lick will become acquainted."

talked of fuch a publication as this. Thus, perhaps, would Johnfon have Mrs. Piozzi, in her Preface, which is elegantly characteristic and female, talks

thus:

"None but domeftic and familiar events can be expected from a private correfpondence; no reflections but fuch as they excite can be found there; yet whoever turns away

difgufled by the infipidity with which this, and I fuppofe every correspondence muft naturally and almost neceflarily begin-will here be likely to lofe fome genuine pleasure, and fome ufeful knowledge of what our heroic Milton was himself contented to refpect, as

That which before thee lies in daily life.' And, thould I be charged with obtruding trifles on the publick. I might reply, that the meaneft animals preferved in amber become

of value to those who form collections of natural history; that the fish found in Monte Bolca ferve as proofs of facred writ; and that the cart-wheel stuck in the rock of Ti voli is now found ufeful in computing the ro

tation of the earth."

For our own parts, we fhall always cry out, with Pope and Piozzi,

"Pretty in amber to obferve," &c. Nor will we ever, with the poet, in the conclufion of the paffage, "wonder how the devil they got there."

If we may be allowed to defcend from the cabinet of natural hiftory, and take a turn in the garden, we will fay, that fince this great over-fhadowing laurel was originally planted in our garden, when only a little flip, we conceive we have now good right to cut flips our felves from any of the branches we pleafe, and plant them about our own grounds.

The Gentleman's Magazine would little deferve the countenance with which the publick has honoured it for more than half a century, if it did not feel proud of having formerly afforded Johníon an opportunity of making himfelf known.

This being the cafe, we fhall, with les feruple, afford our readers gratifica

tion