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March 12, 1788. In order to Aate fatisfactorily, to gentle Whatever may be the fate of to-morrow's men not in the habits of trade, the impofli

motion in behalf of the roop keepers, I bility, it is to be observed, that this Dary is am contdent you will not have any ob pot a thop-tax, but a house-cax, levicd wichjection to the preservation of that ground out any regard to the magnitude of a trader's on which their application to Parliament concerns or the nature of his profits, but is founded, and to admit pofterity to decide according to the accidental circumftance of on the justice of their Caic.

the rent of his house; a house, which is,

Yours, &c. in moit cases, a burthen upon his trade, and, NOTICE having been given of a mo. in many, highly injurious and detrimental tion to be made, on Wednesday * the 12th to him.-The House of a Retail Trader has inft. wbich will bring the situation of the no kind of relation to the trade of his shop.. Retail Traders before the LegiNature, it is Many Shops, advantageously fituared, have incumbent on the Committee acting for the no bonic whatever annexed; such are those metropolis to state the case of the shop- adjoining the Royal Exchange and the pube keepers; which, being formed from au lic buildings in the city of Loodon ; whilft thentic papers and documents that cannot others, which the necessities or peculiar cir. be disputed, they trust will have its dus cumstances of a man embarking in trade weight with that honourable House to compel him to adopt, are inseparably atwhom it is more peculiarly addressed, and tached to a roomy and expensive building, on whom their ftronged bopes of relief are

on which he is atseffed to the Shop-tax. founded,

Instances of this hardthip in the city of The act, imposing a duty on retail shops, London are almost innumerable, and it is was brought forward by the Right Hon. The difficult to select the most appofite. A Chancellor of the Exchequer as a plan of Watchmaker, occupying a Shop of the reut Finance which would annually raise one of £ 30 per aoo. in Exchange-alley, is comhundred and twenty thousand pounds, for pelied to pay a fhop-tax upon a house of the service of the State, on the public at £ 100 per ann, which is in the possesion of Jarge, without injury to the thopkeeper. another person, but forms a part of the He urged, that he did not mean to felcet fame building. Two upholders in the city the retail trader for the object of taxa of Bach equally situated with regard to the tion; and, as the most convincing proof advantages of business, pay, the one a thope of the fincerity of his assertion, he exo tax of 2 6. 48. the other fix thillings and empted the bakers from the operation of eight-pence, per ann.-A harter and holier, the tax, it being evidently impossible for occupying one room, forming a part of the them to annex any duty, personally affel- 3-Cups lan, in they city of Bath, is charged fed, to the price of the articles they deal in with a fhop-tax on the rent of the wbole It is manifest therefore, that the principle, inn, amounting to more than a fourth part on which the Legiflaivre pafled this act, was

of his individual rent.-It were unaccessary to allow the thopkeeper to indemnify himself 10 multiply examples which present them opon the public for the burthen he sustained by selves to every view; those cited will suifi. it. That the profit of setailers is an arbitrary ciently refuse the position, that the shopaddition to the prime cost of their goods, keeper can advance the price of goods in progoverned by niere caprice, is an idea too pre portion to the taxes laid on him.-In the valent among gentlemen not practically con

care ftated of two persons in the same trade, verfans with trade; it is not, therefore, fur- one, who pays scarcely any tax, has na prising, that it was made to apply to the in- motive to railc his prices; and the other iroduction of a tax on thopkeepers, when mult pay the amount of the tax out of his reatoning could only be opposed to a Theory, profits, or be undersold by his more fortuplausible ihough unfoundco--Experience may nate neighbour. The nature of a watchma. now be appealed to vo this question; and ker’s trade dues not permit him to advance in the unanimous voice of the traders through the article he sells; must he, therefore, out the kingdom, uncontradicted by a fingle

execute his work in an inferior manner, and evidence or a fingle affertion, declares the riique his credit, to indemnify him for the fallacy of the polition. The appearance thop-tax? of the thopkeepers again, to claim the pro.

From this want of relation, between the section of Parliament, is one of the firongest object profefledly taxed and the real subject proofs of the justice of their cavle --Were of taxation, a variety of cases of disficult it posible that a thopkceper, who was al investigacion occur: the offeffors and come Teled £10 per annum to the shop-lax, millioners are embarrassed with nice diftinc. could raise an additional profit equal to that tions, which may be formed between whole. furn, what Ihould prevent his enlarging sale and retail irade, between professional Bac profit to £12, and becoming a gainer

men and shopkeepers; and persons, the most by the tax?

willing to decide with equity, have acknow.

ledged such was the construction of the * It was pott, moned to Thuilday ihe 13th; Act, that they could not cuccare it with a 2»d then, we are lorry to add, rejected.

regard LIT.

Case of the Retail Traders, on the Shop-Tax. 255 regard to any principle of sound reason and as to bring the question to the test of a judice.

divifion, It has been held by high authority, that In the most unequivocal manner they dir. a banker, who sells no one article whatever claim any with to be excused contributing in his shop, and whose concerns are totally their proportion to the revenue of their in money

and securities, is a retail dealer: country, while they make this folemu apit is also held, by the same authority, that peal to the humanity, the justice, and the a man who is hourly disponing of beer, wisdom of Parliament, for the repeal of an fpirits, and wines, in the smallef quanti- Ac, which is oppressive to individuals, inaties, is not a retail dealer. It has been de- dequate to the demands of the State, and untermined, that a manufacturer, by having consonant to those principles of taxation his name affixed to his door, becomes a re which have ever distinguished a Bricilh Letail dealer; while another manufacturer, gillature.

Marcb 8, 1788. more avowedly and publicly known, who of course has not equal occasion to attach his Impartial Statement of the Proceedings hes name to his dwelling, but who carries on tween the Board of Controul, and the Diprecisely the same occupation, is no re. rectors of the E. India Company, retailer.

specting the four regiments of his Ma. The papers now upon the table of the jesty's troops intended to serve ia ludia at House of Commons will effe&tually prove" the expence of the Company. how much the product of the tax falls short It appears, that on, or before, the 26th of one hundred and twenty thousand pounds; of Auguft, 1785, a PLAN of the military yet even the appearance it does make in the peace establilhment in India, founded en resources of the nation is enhanced by the the papers transmitted by Gen. Campbell, rigorous exertion of the officers from the with some small deviations by the board of Tax-office ; and, though thofe officers are Controul, had been laid before the Court of not to be deemed culpable for the execution Directors. The deviations made by the of their duty, yet the propriety of that board appeared to have been theke. To place law may be questioned, which compels them of one troop of European cavalry, the Board to pursue such rigorous and evin absurd had adopted an establishment, consisting of measures.

one regiment of European cavalry, and tive The houses of surgeons and of notaries regiments of native cavalry, an eisential impublic, the offices of insurance from fire, provement, at very little difference of exbave been by these officers affetred to this pence. duty; even the Bank of England has been Court of Directors, Aug. 6, 1785. The construed into a retail shop, for the purpose Directors acknowledge their want of luftiof adding to the gross amount of the tax. cient military koowledge to enable them to lo such cases, the principle of the trader speak decidedly on every part of the PLAN; reimburling himself on the consumer muft but are not wishout the most alarming be entirely abandoned. - It is almost too rio apprehenfions left the corfidcrable reduction diculous to be credible, that, in the borough proposed in the number of European infantry of Southwark, a shop was alrefled to the Thould be productive of serious consequences : Shop-iax upon the rent of the Quakers- and therefore moft earnestly remonftrate Meeting adjoining.–Another instance of against a reduction of the army upon the peculiar hardship occurs in the city of West- Bengal establishment, which will leave a minster; the widow of an artist, whose less force than 4500 effe Aive Europeans works have justly rendered him famous, for the protection of the povinces in thas was dire&ed by the officer to be charged establishment. with this daty, because, her husband having Board of Controul, 5 Sept. 1785, Arf. left her the property of his plates, the occa With regard to the general principles of the fionally disposed of some of the impresions, diftribution of your military force, we cerbut without keeping a retail top of selling tainly cannot be of opinion, that even the any other Article whatever; the name of safety of Bengal can be sufficiently provided HOGARTH will publicly denote the authenti- for without a force kept up at all times, both city of this case.

at Madras and Bombay, fully adequate to On such circumftances, and such a firm their defence, how deficient loever ine rebasis, the shopkeepers again claim the pro. venues may be which they produce; nor is tection of their representatives in Pariia the addition to the Bengal Eftablishment to ment; could they apprehend their case be estimated by any given number of Eurowanted strength, they would have entered pean troops, unless there is a probability of more largely into particulars; did they not their being supported by a sufficient annual know she support a muney-hill always re proportion of recruits from Europe; for ceives, they would not have enlarged it to otherwise a larger nominal establishment its present extent; conscious of truth and may increase the expence, but cannot enrectirude in their profeffions, they trust they crease the security of your etablishment. thall not lose a lingle friend of the last year, Having, however, confidered the weighe due hould there be such a difference of (cariment to the opinion of Mr. Haltings on this fube

jed, more particularly when in concurrence At a Court of Directors, 31 08. 1737. A with your own, the board has been induced letter was read from Ld. Sydney, dated the to add to the military establishment of Ben- 30th, inclosing the King's warrant for en gal two batalions of European infantry lifting for five years a number of men, noc and one batalion of European artillery, by exceeding 2500, to be submitted to the in. which the whole number of Europeans in {pe&tion of an officer appointed by his Ma. the Bengal army officers included) will jefty before they set sail for India. amount to more than 5000; a force exceed The Committee of Correspondence, fabing that stated by the Court to be neceffary, mitting to the Court at the same time a and fully adequate, in the opinion of the plan for supplying the remaining proportion Board, to the security of those valuable pro- of officers for the said four regiments, the vinces.

confideration chereof was deferred. At a Court of Directors, 17 02. 1787; the At a Court of Directors, 1 Nov. 1737. chairman Itated the relult of a conference Resolved that a board of the Company's with the Right Hon. Henry Dundas, Esq. in field officers be convened, to consider and rewhich that Conmiflioner declared bis Ma- port the best method of carrying his Majetty's intentions immediately to raise four jesty's gracious permifsion into effect ; and regiments for service in India; each regi- that the following officers do compose the faid ment to confift of ren companies, with the Board, viz. Maj. Generals Wm. Meadows and ulual comp'ement of officers; in the appoint. Giles Srebbert, Brig. Gencrals John Cail. ment of whom it was his Majesty's wish to laud, Sir Rbr. Barker, and Rd. Smith, Col. extend the benefit of this measure to the Charles Morgan. meritorious officers in the Company's ser. A: a Court of Directors, 7 Nov. 1787. vice, as well as his own; and therefore was The report of the above Board was read, and inclined to take the recommendation of the was in substance, that the selection be given Company to the following commissions in in option to the oldest officers of each rank the laid corps, viz. one lieut. col. three at the three Presidencies of Bengal, Madras, majors, fourteen captains, 42 lieutenants, and Bombay, according to the actual state of fixteen enlgns:--The number of privates to the total number, fupernumeraries included, be 2840, which his Majesty undertakes to on the arrival of the Court's orders in India; raise, on condition that the Company bear that is to say, as the number of any rank on the a proportionable share of the expence, which, three eftablithments is to the number of the at five guineas a man, will amount to about famerank to be nominated by the Company, la yoool.

is the number of that rank, in each establith, Resolved, that the Rt. Hon. Henry ment respectively, to the number of the same Dundas be desired to express the general sene rank, to be taken from that establishment. timents of the Court of Directors for his Resolved, That this Court do, on the Majeli y's gracious attention to the fafety of 13th ioftant, take into confideration the the Company's poffeffions in India ; and the rank of the Company's military officers. sbey consent to receive the succours in the manner A a Committce of ibe whole Court, 13 Noo. proposed.

1787, the Committee was proceeding in pura At a Csirt of Direktors, 19 08. 1787. suance of the above resolution, when a petiOa motion respecting the milijary fund, re tion to his Majesty was offered for the Com. solved, That all officers in the service of mittee's consideration, as proper for the the Company, who shall accept commif. adoption of the Court, importing, “ That fions, in his Majesty's service, thall from by the articles of war, made and established that time be efteemed to have relinquithed by his late Majesty K. Geo. 11. in pursuance the service of the Company.

of an act pafled 27 Geo. 11. cap. 9. At a Court of Directors, 24 08. 1787. The the military officers of the Crowo were Chairman laid before the court a paper from empowered to bear rank over those of the the Secretary at War, containing the num- Company, holding like committions, alber and rank of the officers to be recom- though the King's commission bore later mended by the Company for such of the date than the Company's, your petitioners, four regiments to be employed in India, without withing to controvert the wisdom wiz. 18 for Sir Archibald Campbell's regi- and justice of this regulation at the time ment; 18 for Col. Abercrombie's ; 18 for Col. when it was framed, most submissively enMusgrave's; and 18 for Cal. March's. treat your Majesty to advert to the alteration The court taking the same into consideration, of circumstances tince that period. A few agreed to propose leveral officers, particu. regiments levied with difficulty, for the Jarly two aid du camps of the Governor mcre defence of commercial settlement, could General, if approved by his Ldp.

not be of sufficient importance to rank with At a Court of Directors, 26 0?. 1787. orlicers under the committion of a British Leiters were read from the War-Oifi e, ad Mnarch. The troops of the Crown were vifing his Majesty's order for numbering the forinerly employed in India only on temlaid regiments, viz. 74th, 75h, 7th, porary and occafional services, while thote 7th; and fignifying his Majesty's content of the Company were tationary and une vefpecting the oilicers namicd.

changed. The privrey of rank was too


Proceedings of Board of Contreul and East India Company. 257 Aort to become burthensome while the of rank, according to the dates of their le. truggle of actual service prevented a close veral commissions, to the Company's, witla atteation to domeftic grievances, and the your Majesty's officers while serving in pre-eminence before mentioned was felc to be India, &c. the right of intrinfic fuperiority,

“And your Petitioners, &c." Your petitioners most humbly represent, At the same time while debating on the that the motive for this honourable dire propriety of presenting this petition, the tinction, as far as it is founded on the petition of the military officers on the Bencomparative advantages of talent or con gal Establithment to the Court of Directors duet, has long been gradually weakened. was introduced and read; in which they re

Your Majesty's late resolution, for im- present, “ That the Company's officers are mediately dilpatching four regiments to serve and must be equal to his Majesty's ofhcers, and continue in India, is a measure so and, in the field, where they only folicit an eminently declaratory of your Majesty's pa. equality, their superiors ; for, admitting ternal attention to the welfare of every part military knowledge to be the result of milia of the Britith dominions, that your pe- tary experience, it follows, that to enable titioners are emboldened to hope, from ihe officers to act with every advantage in Insame parental hand, a remedy for any inci- dia, where the armies are composed of dental grievance which that resolution may various nations, differing in language and eventually inflict; and when your Ma- religion ; of men who are governed more jetty is informed, that upwards of 1800 by sentiment than reason, whose manners gallant and deserving officers, bearing the must be ftudied, and whose very prejudices Company's commisiion, feel (the dearest of must be occasionally complied with; your all in a soldier's polletion) their honcur officers possess peculiar and important adaffected in iis rendereft part by this event, vantages, which his Majesty's officers, who there needs but a retrospeet to the universal have been trained to arms in a different tenor of your Majesty's royal wisdom to be theatre, have never had the means of acquire affured of redress.

ing. Yet they labour under the painful Your petitioners therefore, after most presure of an ignominous super session, which gratefully thanking your Majesty for the wounds their honour, and extinguishes emufavor which hath been delegated to them, of lation. recommending out of the Company's forces “ Add to this, that his Majesty's officers a number of oficers to each of the four in peace and war, at home and abroad, regiments destined for India, amounting have a growing rank; your officers can in the whole to 78 persons, most humbly claim no rank but during their residence beg leave to represent, that the delegation, in India. This is such an obvious and while it aétually bears teftimory to the permanent advantage, that they are firmly merits and eligibility of the Company's persuaded your ustice will urge you to officers, leaves your petitioners under the use every means in your power to prevent moit ditrefling dilemma, how to satisfy up them from being farther injured and morije wards of 1800 delerving men by the partial fied by the King's officers superseding them promotion of 78, as those chosen officers cut in India, respectively luperfede all those of their “ Bui, ahove all, they observe with ibe owo rank' from the inftant of their nomi- deepest anxiety and concern, that the officers tation.

of the German corps, newly raised and Your peritioners therefore cannot but lately sent to India under fanétion of the beincur che imputation of partiality under fore recited clause of George II. in like mao. every poliole mode of selection, and thould ner with his Majesty's British officers, will they leave it to the option of their leveral not only rank with, but command them; officers, according to feniority, the dificulty this will be a species of mortification which would be thified indeed from therlelves, Britons have hitherto never learned to but by no means obviated or redrelled; and bear, and which not only justice foryour petitioners are alarmed for the effe&s bids, but policy condemns, and from which, of that difcontent which may pervade the we trult, you will zcaloully endeavour 10 whole of the Company's armies, as all those protect us.' who have acquired a pitcance proportionate After several other striking representato the posfibility of existing unemployed, tions, they conclude their perition with the may be expected to refigo; but to whac con. following most pathetic address to the Court: fequeace despair may drive those who have “ Alter our long services to you and to our to resource but their present service, your country; after a painful exile of many years, peritioners venture even to imagine. firuate in a remote lection of the globe, exTo remove this grievance, and at the lame posed to a climate unfavourable to our conftitime to gratify a body of men who look tution, where few survive, and all fuHer; up to your Majesty with a we l-earned con we cannot entertain a doubt but you will dciousnets of repeaced fuccels, it is ine most colectively and individually endeavour, by humble prayer of your pericionirs, tiat your every means in your power, to iecure us Majesty would be pleased to giant equality from the huaniliating grievance we com lain

Gent. Mac. Marcb, 1788.


of, and not suffer officers, who are grown communication of rank in his owo army ofgrey in your service, to be fuperfeded by fered by his Majefty to no less than 78 oficers young gentlemen recent from the academy, in the service of the Company; and withing many of wbom have not been so long in

at the same time to be furnithed (before existence as the dates of our commifüons adopting any determined fyftem thereon) All we presume to request is, that you with the sentiments of the Governors abroad, will procure for us an equality of rank

who have the best opportunities of being inwith his Majesty's officers that now are, formed what arrangement, under all the preor hereafter may do duty in India.

fent circumstances, would most compleady “ And your Petitioners, &c."

accord with the desires of the Company's The perition being read, the court re officers in India. “ Bur although, adds the folved unanimously to postpone the fariher lever, this mode of cong the business confideration of this butiness till the 21st

is most consonant to our opinions, we are Nov. and in the mean time the chairman far from wiihing to avoid a difcuffion with and deputy chairman were requested in wait the Court of Directors; bur, in doing so, on the Ri. Hon. Commiffioners for the affairs

you must be aware that the lubject leads to of India, to request their serious consideration

much more detail than probably you have of the fituarion of the Company's army in yet given is. We have given directions for India; to communicate the above pelition, ihe purpose of being authentically informed proposed to the Court, as a mode of applica. what are the number of officers now in jion to the Crown; and at the same time to

your service, with the dates of their comapprize the Board, that the confideration

miffions. Being furnished with this infor. thereof is deferred, in hopes of being favoured

mation, we tall then be ready to enter into with their sentiments thereon.

further detail, from which we shall be ebae At a Court of Directors, 21 Nov. 1787, bled to judge of the full extent of your proThe gentlemen, deputed as above, acquainted pofition, and the consequences 19 which it the Court, thar, io conlcquence of the resulu

nec-fi'arily tends.” riou of the Committee, they had attended

The letter concludes with the fe words : the India-Board; when the Rt. Hon, Henry “ In aleding to your propofition, we deDundas (the only member present) in

fire to be diftinétly understood, not to refer formed them, that he was as defirous as the

to the concluding part of your resolution. directora could be to Ite the Company's The idea of diminishing any part of the Briofficers happy and satisfied with their rank; tish forces now in lodia, or in contemplaand for proof referred them to the 36th and tion to be sent there, is to adverse to what 37th paragraphs of the General Letter to

we conceive to be for the welfare and seBengal, dated 21 July, 1986; recommende curity of his Majesty's dominions in ladia, ing it at the same time to the conhderacion

we cannot allow such an idea to enter into of the Court, whether it would not be pro. any farther discussion between us." per to wait the answer to that leiter (rx

Signed, “ HENRY DUNDAS. pected by the first thip) before they take any Whitehall, India-Board, 19 Nov. 1787." farther steps therein.

At a Court of Direciors, 5 Dec. 1787, The It was then resolved to fate to the Com

Court, having taken into coolideration the miffioners the difficulties which the Court find

above letter,came to a Resolution to the folo themselves under, in fiiling up the commit- lowing import: That is is incumbent on fions in the new regiments; and the dan the Court tv espress the fatisfaction they feel gerous disenhons which they apprehend under the conmunication made to them of may arise therefrom; and to conlult with

the steps now taking to compose the jealouthe Board upon some mode for obviating fies of the meritorious others in India ; the apprehended inconveniences, cither by but that the Court have bebeld, with the an application to his Majesty for granting deepest concern, the drtermined manner in equal rank, as the petition sets lorthi, or which the Rr. Hon the Commiffioners of the for withdrawing entirely the regimento in Affairs in 1: dia have thought proper to tended to be lent, in consequence of an al wave all further discuffion upon the subject teration which has taken place in public of withdrawing cutirely the four regiments affairs fince the adoption of the measure.

intended to be raised for the service in lodia. At a Court of Direclors, 4 Dec. 1787, a In justice to their conftituenis, and in dife letter was read, dated 29 Nov. 1787, and charge of the truit reposed in them, they are ligned HENRY DUNDAS, containing the bound to represent the very heavy, aod, as oblervations of the Ri. Hon. Board of they conceive, very unoeceffary expence Commissioners on the above resolutions, re which will be entailed upon the Company, capitulating what was said before of the by adding, in the manner proposed, che attention and feelings of the Board for the

four regiments to the Company's Eftablith. meritorious officers in the Company's fer- ment in India ; a measure lately adopted vice, referring again to the paragraphs in under the pressure and apprehenfon of an imthe General Letter; and, as a farther proof mediate impending war; which being now that the subject had not escaped the early are happily removed by the alteration which has tention of the Board, enlarging on the late taken place in public affairs, the Court can


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