254 Cafe of the Retail Traders, on the Ship-Tax. Mr. URBAN, NOTICE having been given of a mo The act, impofing a duty on retail fhops, was brought forward by the Right Hon. the Chancellor of the Exchequer as a plan of Finance which would annually raise one hundred and twenty thousand pounds, for the fervice of the State, on the public at large, without injury to the fhopkeeper. He urged, that he did not mean to felect the retail trader for the object of taxation; and, as the moft convincing proof of the fincerity of his affertion, he exempted the bakers from the operation of the tax, it being evidently impoffible for them to annex any duty, perfonally affef fed, to the price of the articles they deal in. It is manifest therefore, that the principle, on which the Legiflatore paffed this act, was to allow the fhopkeeper to indemnify himself pon the public for the burthen he fuftained by it. That the profit of retailers is an arbitrary addition to the prime colt of their goods, governed by mere caprice, is an idea too prevalent among gentlemen not practically converfant with trade; it is not, therefore, furprifing, that it was made to apply to the introduction of a tax on fhopkeepers, when restoning could only be oppofed to a plaufible though unfounded-Experience may theory, now be appealed to on this question; and the unanimous voice of the traders through out the kingdom, uncontradicted by a fingle evidence or a fingle affertion, declares the fallacy of the pofition-The appearance of the fhopkeepers again, to claim the protection of Parliament, is one of the firongest proofs of the justice of their caufe-Were it poffible that a fhopkeeper, who was affofed £10 per annum to the shop-tax, could raise an additional profit equal to that furn, what fhould prevent his enlarging abat pront to £ 12, and becoming a gainer By the tax? It was poltponed to Thursday the 13th; we are forry to add, rejected. EDIT. In order to ftate fatisfactorily, to gentle bility, it is to be obferved, that this Duty is men not in the habits of trade, the impoffi not a fhop-tax, but a houfe-tax, levied without any regard to the magnitude of a trader's concerns or the nature of his profits, bur according to the accidental circumftance of the rent of his houfe; a houfe, which is, in most cafes, a burthen upon his trade, and, in many, highly injurious and detrimental to him. The Houfe of a Retail Trader has Many Shops, advantageously fituated, have no kind of relation to the trade of his shop.. adjoining the Royal-Exchange and the pubno boafe whatever annexed; fuch are thofe lic buildings in the city of London; whilft cumftances of a man embarking in trade others, which the neceffities or peculiar circompel him to adopt, are infeparably attached to a roomy and expenfive building, on which he is affeffed to the Shop-tax. London are almoft innumerable, and it is Inftances of this hardship in the city of difficult to felect the moft appofite.-A Watchmaker, occupying a Shop of the rent pelied to pay a fhop-tax upon a house of of £30 per ann. in Exchange-alley, is com£100 per ann. which is in the poffeffion of another perfon, but forms a part of the fame building. Two upholders in the city advantages of bufinefs, pay, the one a fhopof Bath equally fituated with regard to the eight-pence, per ann.-A hatter and hofier, tax of 6. 4s. the other fix fhillings and occupying one room, forming a part of the 3 Cups lan, in they city of Bath, is charged with a fhop-tax on the rent of the whole inn, amounting to more than a fourth part of his individual rent.-It were unneceffary felves to every view; thofe cited will fuflito multiply examples which prefent them ciently refute the pofition, that the fhopkeeper can advance the price of goods in proportion to the taxes laid on him. In the one, who pays fearcely any tax, has no cafe ftated of two perfons in the fame trade, motive to raile his prices; and the other must pay the amount of the tax out of his profits, or be underfold by his more fortunate neighbour. The nature of a watchmathe article he fells; muft he, therefore, ker's trade does not permit him to advance in execute his work in an inferior manner, and fhop-tax ? rifque his credit, to indemnify him for the object profeffedly taxed and the real fubje& From this want of relation, between the of taxation, a variety of cafes of difficult investigation occur: the affeffors and commiffioners are embarraffed with nice diftinctions, which may be formed between wholefale and retail trade, between profeffional men and shopkeepers; and perfons, the most willing to decide with equity, have acknowAct, that they could not execute it with a ledged fuch was the construction of the regard Cafe of the Retail Traders, on the Shop-Tax. regard to any principle of found reason and justice. It has been held by high authority, that a banker, who fells no one article whatever in his fhop, and whofe concerns are totally in money and fecurities, is a retail dealer: it is alfe held, by the fame authority, that a man who is hourly difpofing of beer, fpirits, and wines, in the fmalleft quantities, is not a retail dealer. It has been determined, that a manufacturer, by having his name affixed to his door, becomes a retail dealer; while another manufacturer, more avowedly and publicly known, who of courfe has not equal occafion to attach his name to his dwelling, but who carries on precifely the fame occupation, is no re tailer. The papers now upon the table of the Houfe of Commons will effectually prove how much the product of the tax falls fhort of one hundred and twenty thousand pounds; yet even the appearance it does make in the refources of the nation is enhanced by the rigorous exertion of the officers from the Tax-office; and, though thofe officers are not to be deemed culpable for the execution of their duty, yet the propriety of that law may be questioned, which compels them to purfue fuch rigorous and even abfurd measures, The houfes of furgeons and of notaries public, the offices of infurance from fire, have been by thefe officers affeffed to this duty; even the Bank of England has been conftrued into a retail fhop, for the purpose of adding to the grofs amount of the tax.In fuch cafes, the principle of the trader reimburfing himself on the confumer muft be entirely abandoned. It is almost too ri diculous to be credible, that, in the borough of Southwark, a fhop was affeffed to the Shop-tax upon the rent of the QuakersMeeting adjoining. Another inftance of peculiar hardship occurs in the city of West minfter; the widow of an artift, whofe works have justly rendered him famous, was directed by the officer to be charged with this duty, becaufe, her husband having left her the property of his plates, the occafionally difpofed of fome of the impreffions, but without keeping a retail hop or felling any other Article whatever; the name of HOGARTH will publicly denote the authenticity of this cafe. On fuch circumftances, and fuch a firm bafis, the shopkeepers again claim the protection of their reprefentatives in Parlia ment; could they apprehend their cafe wanted ftrength, they would have entered more largely into particulars; did they not know the fupport a money-bill always receives, they would not have enlarged it to its prefent extent; confcious of truth and rtitude in their profeffions, they trust they thall not lofe a fingle friend of the last year, hould there be fuch a difference of fentiment 255 as to bring the queftion to the teft of a divifion. In the moft unequivocal manner they dif claim any wifh to be excufed contributing their proportion to the revenue of their country, while they make this folemu appeal to the humanity, the juftice, and the wifdom of Parliament, for the repeal of an Act, which is oppreffive to individuals, inadequate to the demands of the State, and unconfonant to thofe principles of taxation which have ever diftinguished a British LeMarch 8, 1788. gillature. Impartial Statement of the Proceedings bhetween the Board of Controul, and the Directors of the E. India Company, refpecting the four regiments of his Majefty's troops intended to serve in India at the expence of the Company. It appears, that on, or before, the 26th of Auguft, 1785, a PLAN of the military peace establishment in India, founded en the papers tranfmitted by Gen. Campbell, with fome fmall deviations by the board of Controul, had been laid before the Court of Directors. The deviations made by the board appeared to have been these. In place of one troop of European cavalry, the Board had adopted an establishment, confifting of one regiment of European cavalry, and five regiments of native cavalry, an effential improvement, at very little difference of expence. Court of Directors, Aug. 6, 1785. The Directors acknowledge their want of fufficient military knowledge to enable them to fpeak decidedly on every part of the PLAN; but are not without the moft alarming apprehenfions left the confiderable reduction propofed in the number of European infantry fhould be productive of ferious confequences: and therefore moft earnestly remonstrate against a reduction of the army upon the Bengal eftablishment, which will leave a lefs force than 4500 effective Europeans for the protection of the povinces in tha establishment. Board of Controul, 5 Sept. 1785, Anf. With regard to the general principles of the diftribution of your military force, we certainly cannot be of opinion, that even the fafety of Bengal can be fufficiently provided for without a force kept up at all times, both at Madras and Bombay, fully adequate to their defence, how deficient foever the revenues may be which they produce; nor is the addition to the Bengal Eftablishment to be estimated by any given number of European troops, unless there is a probability of their being fupported by a fufficient annual proportion of recruits from Europe; for otherwife a larger nominal eftablishment may increafe the expence, but cannot encreafe the fecurity of your effablishment. Having, however, confidered the weight due to the opinion of Mr. Haftings on this fab ject, ject, more particularly when in concurrence with your own, the board has been induced to add to the military establishment of Bengal two batalions of European infantry and one batalion of European artillery, by which the whole number of Europeans in the Bengal army (officers included) will amount to more than 5000; a force exceeding that flated by the Court to be neceffary, and fully adequate, in the opinion of the Board, to the fecurity of those valuable provinces. At a Court of Directors, 17 08. 1787; the chairman ftated the refult of a conference with the Right Hon. Henry Dundas, Efq. in which that Commiflioner declared his Majetty's intentions immediately to raise four regiments for fervice in India; each regiment to confift of ten companies, with the utual complement of officers; in the appoint ment of whom it was his Majefty's with to extend the benefit of this meafure to the meritorious officers in the Company's fervice, as well as his own; and therefore was inclined to take the recommendation of the Company to the following commiffions in the faid corps, viz. one lieut. col. three majors, fourteen captains, 42 lieutenants, fixteen enfigns:-The number of privates to be 2840, which his Majefty undertakes to raife, on condition that the Company bear a proportionable fhare of the expence, which, at five guineas a man, will amount to about 70001. Refolved, That the Rt. Hon. Henry Dundas be defired to express the general fen timents of the Court of Directors for his Majefy's gracious attention to the fafety of the Company's poffeffions in India; and that they confent to receive the fuccours in the manner propofed. At a Court of Directors, 19 08. 1787. On motion refpe&ting the military fund, refolved, That all officers in the fervice of the Company, who fhall accept commiffions, in his Majesty's fervice, thall from that time be effeemed to have relinquished the fervice of the Company. At a Court of Directors, 24 08. 1787. The Chairman laid before the court a paper from the Secretary at War, containing the number and rank of the officers to be recommended by the Company for fuch of the four regiments to be employed in India, viz. 18 for Sir Archibald Campbell's regiment; 18 for Col. Abercrombie's; 18 for Col. Mufgrave's; and 18 for Col. March's. The court taking the fame into confideration, agreed to propofe feveral officers, particularly two aid du camps of the Governor General, if approved by his Ldp. At a Court of Directors, 31 08. 1787. A letter was read from Ld. Sydney, dated the 30th, inclofing the King's warrant for enlifting for five years a number of men, not exceeding 2500, to be submitted to the infpection of an officer appointed by his Ma. jefty before they fet fail for India. The Committee of Correfpondence, fubmitting to the Court at the fame time a plan for fupplying the remaining proportion of officers for the faid four regiments, the confideration thereof was deferred. At a Court of Directors, Nov. 1787. Refolved that a board of the Company's field officers be convened, to confider and report the best method of carrying his Majefty's gracious permiffion into effect; and that the following officers do compofe the faid Board, viz. Maj. Generals Wm. Meadows and Giles Stebbert, Brig. Generals John Caillaud, Sir Rbt. Barker, and Rd. Smith, Col. Charles Morgan. At a Court of Directors, 7 Nov. 1787. The report of the above Board was read, and was in fubftance, That the felection be given in option to the oldeft officers of each rank at the three Prefidencies of Bengal, Madras, and Bombay, according to the actual state of the total number, fupernumeraries included, on the arrival of the Court's orders in India; that is to fay, as the number of any rank on the three eftablishments is to the number of the fame rank to be nominated by the Company, fo is the number of that rank, in each establishment refpectively, to the number of the fame rank, to be taken from that establishment. Refolved, That this Court do, on the 13th inftant, take into confideration the rank of the Company's military officers. At a Committee of the whole Court, 13 Nov. 1787, the Committee was proceeding in purfuance of the above resolution, when a peti tion to his Majefty was offered for the Committee's confideration, as proper for the adoption of the Court, importing, "That by the articles of war, made and established by his late Majefty K. Geo. II. in pursuance of an act paffed 27 Gen. II. cap. 9. the military officers of the Crown were empowered to bear rank over those of the Company, holding like commiffions, although the King's commiffion bore later date than the Company's, your petitioners, without wishing to controvert the wisdom and justice of this regulation at the time when it was framed, moft fubmiffively entreat your Majefty to advert to the alteration of circumftances fince that period. A few regiments levied with difficulty, for the mere defence of commercial fettlement, could not be of fufficient importance to rank with.. officers under the commiffion of a British Monarch. The troops of the Crown were formerly employed in India only on temporary and occafional fervices, while thofe of the Company were ftationary and unchanged. The priority of rank was too thort Proceedings of Board of Controul and East India Company. 257 hort to become burthenfome while the ftruggle of actual fervice prevented a clofe attention to domeftic grievances, and the pre-eminence before mentioned was felt to be the right of intrinfic fuperiority, Your petitioners moft humbly reprefent, that the motive for this honourable dif tinction, as far as it is founded on the comparative advantages of talent or conduft, has long been gradually weakened. Your Majesty's late refolution, for immediately difpatching four regiments to ferve and continue in India, is a measure so eminently declaratory of your Majesty's paternal attention to the welfare of every part of the British dominions, that your petitioners are emboldened to hope, from the fame parental hand, a remedy for any incidental grievance which that refolution may eventually inflict; and when your Majefty is informed, that upwards of 180 gallant and deferving officers, bearing the Company's commiffion, feel (the dearest of all in a foldier's poffeffion) their honour affected in its tenderest part by this event, there needs but a retrospect to the univerfal tenor of your Majesty's royal wisdom to be affured of redrefs. Your petitioners therefore, after most gratefully thanking your Majefty for the favor which hath been delegated to them, of recommending out of the Company's forces number of officers to each of the four regiments deftined for India, amounting in the whole to 78 perfons, most humbly beg leave to reprefent, that the delegation, while it actually bears teftimory to the merits and eligibility of the Company's officers, leaves your petitioners under the most diftreffing dilemma, how to fatisfy upwards of 1800 deferving men by the partial promotion of 78, as those chofen officers muft refpeétively fuperfede all thafe of their own rank from the inftant of their nomination. Your petitioners therefore cannot but incur the imputation of partiality under every poffible mode of felection; and should they leave it to the option of their feveral officers, according to feniority, the difficulty would be shifted indeed from themfelves, but by no means obviated or redreffed; and your petitioners are alarmed for the effects of that difcontent which may pervade the whole of the Company's armies, as all those who have acquired a pittance proportionate to the poffibility of exifting unemployed, may be expected to refign; but to what con Sequence defpair may drive thofe who have no refource but their prefent fervice, your petitioners venture not even to imagine. To remove this grievance, and at the fame time to gratify a body of men who look up to your Majefty with a we learned confcioufnets of repeated fuccefs, it is the most humble prayer of your petitioners, that your Majefty would be pleafed to plant equality GENT. MAG. March, 1788. ΤΟ of rank, according to the dates of their feveral commiffions, to the Company's, with your Majesty's officers while ferving in India, &c. "And your Petitioners, &c." At the fame time while debating on the propriety of presenting this petition, the petition of the military officers on the Bengal Eftablishment to the Court of Directors was introduced and read; in which they reprefent, "That the Company's officers are and must be equal to his Majefty's officers, and, in the field, where they only folicit an equality, their fuperiors; for, admitting military knowledge to be the refult of mili tary experience, it follows, that to enable officers to act with every advantage in India, where the armies are compofed of various nations, differing in language and religion; of men who are governed more by fentiment than reafon, whofe manners must be ftudied, and whofe very prejudices must be occafionally complied with; your officers poffefs peculiar and important advantages, which his Majefty's officers, who have been trained to arms in a different theatre, have never had the means of acquir ing. Yet they labour under the painful preffure of an ignominous fuperfeffion, which wounds their honour, and extinguishes emulation. "Add to this, that his Majefty's officers in peace and war, at home and abroad, have a growing rank; your officers can claim no rank but during their refidence in India. This is fuch an obvious and permanent advantage, that they are firmly perfuaded your juftice will urge you to ufe every means in your power to prevent them from being farther injured and mortified by the King's officers fuperfeding them in India. "But, above all, they obferve with the deepest anxiety and concern, that the officers of the German corps, newly raised and lately fent to India under fanétion of the before recited claufe of George II. in like manner with his Majesty's British officers, will not only rank with, but command them; this will be a fpecies of mortification which Britons have hitherto never learned to bear, and which not only juftice forbids, but policy condemns, and from which, we truft, you will zealously endeavour to protect us.' After several other ftriking reprefentations, they conclude their petition with the following moft pathetic addrefs to the Court: "After our long fervices to you and to cur country; after a painful exile of many years, firmate in a remote lection of the globe, exposed to a climate unfavourable to our conftitution, where few furvive, and all fufler; we cannot entertain a doubt but you will colectively and individually endeavour, by every means in your power, to fecure us from the humiliating grievance we complain of of, and not fuffer officers, who are grown grey in your fervice, to be fuperfeded by young gentlemen recent from the academy, many of whom have not been fo long in existence as the dates of our commiffions. All we prefume to requeft is, that you will procure for us an equality of rank with his Majesty's officers that now are, or hereafter may do duty in India. "And your Petitioners, &c." The petition being read, the court refolved unanimoufly to poftpone the farther confideration of this bulinefs till the 21st Nov. and in the mean time the chairman and deputy chairman were requested to wait on the Rt. Hon. Commiffioners for the affairs of India, to requeft their ferious confideration of the fituation of the Company's army in India; to communicate the above petition, propofed to the Court, as a mode of applica. tion to the Crown; and at the fame time to apprize the Board, that the confideration thereof is deferred, in hopes of being favoured with their fentiments thereon. communication of rank in his own army offered by his Majefty to no less than 78 officers in the fervice of the Company; and wishing at the fame time to be furnished (beford adopting any determined fyftem thereon) with the fentiments of the Governors abroad, who have the beft opportunities of being informed what arrangement, under all the prefent circumstances, would most compleatly accord with the defires of the Company's officers in India. "But although, adds the letter, this mode of conducting the business is most confonant to our opinions, we are far from withing to avoid a difcuffion with the Court of Directors; bur, in doing fo, you must be aware that the tubject leads to much more detail than probably you have yet given it. We have given directions for the purpose of being authentically informed what are the number of officers now in your fervice, with the dates of their commiffions. Being furnished with this information, we shall then be ready to enter into further detail, from which we fhall be ena bled to judge of the full extent of your propofition, and the confequences to which it nec-fiarily tends." The letter concludes with thefe words: "In alleding to your propofition, we defire to be diftinétly understood, not to refer to the concluding part of your refolution. The idea of diminishing any part of the British forces now in India, or in contemplation to be fent there, is fo adverfe to what we conceive to be for the welfare and fe At a Court of Directors, 21 Nov. 1787, The gentlemen, deputed as above, acquainted the Court, that, in confequence of the refolution of the Committee, they had attended the India-Board; when the Rt. Hon. Henry Dundas (the only member prefent) informed them, that he was as defirous as the directors could be to fee the Company's officers happy and fatisfied with their rank, and for proof referred them to the 36th and 37th paragraphs of the General Letter to Bengal, dated 21 July, 1786; recommend-curity of his Majesty's dominions in Ludia, ing it at the fame time to the confideration of the Court, whether it would not be proper to wait the answer to that letter (expected by the first ship) before they take any farther fteps therein. It was then refolved to ftate to the Commiffioners the difficulties which the Court find themselves under, in filling up the commiffions in the new regiments; and the dangerous diffenfions which they apprehend may arife therefrom; and to confult with the Board upon fome mode for obviating the apprehended inconveniences, either by an application to his Majefty for granting equal rank, as the petition fets forth, or for withdrawing entirely the regiments intended to be fent, in confequence of an alteration which has taken place in public affairs fince the adoption of the measure. At a Court of Directors, 4 Dec. 1787, a letter was read, dated 29 Nov. 1787, and figned HENRY DUNDAS, containing the obfervations of the Rt. Hon. Board of Commiffioners on the above refolutions, recapitulating what was faid before of the attention and feelings of the Board for the meritorious officers in the Company's fervice, referring again to the paragraphs in the General Letter; and, as a tarther proof that the fubject had not escaped the early atseation of the Board, enlarging on the late we cannot allow fuch an idea to enter into any farther difcufion between us." Signed, HENRY DUNDAS. Whitehall, India-Board, 19 Nov. 1787." At a Court of Directors, 5 Dec. 1787, The Court, having taken into confideration the above letter, came to a Refolution to the following import: That it is incumbent on the Court to exprefs the fatisfaction they feel under the communication made to them of the fteps now taking to compofe the jealou fies of the meritorious officers in India; but that the Court have beheld, with the drepelt concern, the determined manner in which the Rt. Hon the Commiffioners of the Affairs in India have thought proper 10 wave all further difcuffion upon the subject of withdrawing entirely the four regiments intended to be raised for the fervice in Lodia. In justice to their conftituents, and in difcharge of the truft repofed in them, they are they conceive, very unneceffary expence bound to reprefent the very heavy, and, as which will be entailed upon the Company, by adding, in the manner propofed, the four regiments to the Company's Establishment in India; a meafore lately adopted under the preffure and apprehenfion of an immediate impending war; which being now happily removed by the alteration which has taken place in public affairs, the Court can have |