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Before this, however, the financial statement for the year had been made, and for awhile the Corn Law question was suspended for the country to recover from its astonishment at finding in the Minister of the Conservative party one of the boldest reformers of our tariff who had ever occupied the Ministerial benches. But yesterday his position had appeared one of the greatest difficulty, in which a cautious hold upon the established sources of revenue, with some well-balanced proposals for additional taxes, was all that could be expected. He had not the good fortune of Mr. Goulburn or Lord Althorp in having a surplus to dispose of. The Whig Government had bequeathed to their successors a deficit, which had been increasing from year to year, with a revenue falling off even in the face of new taxes. How[488] was the deficit to be met was the question which filled the mouths of public men; a question which was answered by the famous financial statement of Sir Robert Peel on the 11th of March. After showing that the deficiency for the coming year would be little short of 2,500,000, and that this deficiency might be expected to be considerably augmented by the position of affairs in India and China, the Minister declared that he would not consent to resort to the miserable expedient of continual loans. He declared that he would not attempt to impose burdens upon the labouring classes, and that if he did, recent experience had shown that they would be defeated. In fact, the country had arrived at the limits of taxation upon articles of consumption. After ridiculing the various suggestions of people who were constantly sending him projects for taxes on pianofortes, umbrellas, and other articles, accompanied with claims of very large percentages upon the proceeds, he acknowledged the principle laid down by financiers that increased revenue may be obtained by taking off the taxes which pressed upon industry, but declared that the first effect was always a diminution in revenue, and that time was found necessary to restore the amount. In these circumstances, he stated what the measure was which, under a deep conviction of its necessity, he was prepared to propose, and which, he was persuaded, would benefit the country, not only in her pecuniary interests, but in her security and character. His scheme was this: he proposed, for a period to be limited, an income tax of not more than 3 per cent., from which he would exempt all incomes under 150, and in which he would include not only landed but funded property. Sir Robert Peel calculated that the tax would yield 3,350,000 a year, a sum which, with an addition to the spirit duties in Ireland, and an export duty of 4s. on coals, would not only cover the existing deficiency, but enable him to remit indirect taxes to the amount of 1,200,000. The sliding scale had brought little credit to the Minister, and the income tax was in its nature an unpopular measure; but the proposal to reduce the custom duties on 750 out of the 1,200 articles in the tariffto remove prohibitions altogether (in itself a vast concession to Free Trade doctrines)to reduce the duties on raw materials of manufactures to five per cent. or lessto keep the duties on articles partially manufactured under twelve per cent., and on articles wholly manufactured under twenty per cent., was a scheme which excited general admiration. The measure was, indeed, contested by the Whig Opposition at every stage. The preliminary resolutions were debated for eight nights. There were many of Sir Robert Peel's old supporters who looked on the financial plan with distrust, as being founded, in a great measure, avowedly on those principles of political economy which they had been accustomed to sneer at; but, in truth, it was not unfavourable to the interests of their party. We have already seen that the new taxat least, if a temporary onewas calculated to impose a far greater burden upon the manufacturing and moneyed class than upon the landowners; in fact, by exempting incomes under 150 a year, and assessing land only upon its net rental, the burden was imposed almost entirely upon that middle class which was the especial object of the dislike of Tories of the more advanced kind. At the same time, by cheapening articles of general consumption, the Minister did something towards securing popularity among the working classes, who, as exemplified in the Chartist agitation, were not always disposed to take part against the landowners. The Income Tax Bill passed, after considerable opposition in the Commons. An amendment proposed by Lord John Russell was rejected by a vote of 302 to 202, and another amendment, proposing the reading of the Bill on that day six months, having been thrown out on the 18th of April by a vote of 285 to 188, the third reading was carried by a majority of 130 on the 30th of May. No debate took place in the Lords until the third reading, when the Bill passed by a majority of 71.[See larger version]Mr. Smith O'Brien returned to London, took his seat in the House of Commons, and spoke on the Crown and Government Securities Bill, the design of which was to facilitate prosecutions for political offences. He spoke openly of the military strength of the Republican party in Ireland, and the probable issue of an appeal to arms. But his[567] address produced a scene of indescribable commotion and violence, and he was overwhelmed in a torrent of jeers, groans, and hisses, while Sir George Grey, in replying to him, was cheered with the utmost enthusiasm.
ONE:The impeachment of Oxford followed. On the 9th of July, 1715, Lord Coningsby, attended by many of the Commons, carried up to the Lords the articles against him, sixteen in number, to which afterwards six more were added. The first fifteen related to the Peace of Utrecht; the sixteenth to the sudden creation of twelve peers in 1711, in order to create a Tory majority, by which it charged him with highly abusing the constitution of Parliament and the laws of the kingdom. When the Articles had been read, it was doubted whether any of the charges amounted to high treason. To decide this as a legal point, it was moved that the judges should be consulted; but this motion was rejected, and another was made to commit Oxford to the Tower; and, though reprieved a few days on account of an indisposition, he was committed accordingly, having made a very solemn plea of his innocence, and of having only obeyed the orders of the queen, without at all convincing the House. He continued to lie in the Tower for two years before he was brought to trial, matters of higher public interest intervening. Eventually the impeachment was dropped, the documentary evidence being considered insufficient.

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TWO:Mr. Fyshe Palmer was not tried till the 12th of September. He was then brought before the Circuit Court of Justiciary at Perth, and charged with writing and publishing an "Address to the People," which had been issued by the Society of the Friends of Liberty, at Dundee. Palmer was an Englishman of good family, in Bedfordshire. He had taken his degree at Cambridge, and obtained a fellowship at Queen's College; but he had afterwards joined the Unitarians, and had resided and preached some time at Montrose and Dundee, and had delivered lectures on Unitarianism in Edinburgh and Forfar. It appeared that Palmer was not the author of the Address, but had only been asked to correct the proof of it, and that he had, whilst so doing, struck out some of the strongest passages. One Mealmaker, a weaver, acknowledged himself the author of the Address; but Palmer was a Unitarian, and this, to the bigoted Presbyterianism of his judges, was rank poison. His advocate pleaded that he was not quite sane, but neither did this avail; the jury brought in an instant and unanimous verdict of guilty, and the judges condemned him to be transported for seven years. This was a still more outrageous sentence than that of Muir, for Palmer had corresponded with no French or Reforming societies whatever; he had simply corrected a proof!

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TWO:Of water-colour painters who extended the fame of the school were Payne, Cozens, Glover, Girtin, and Turner; but Turner soon deserted water for oil. In 1804 the Water-Colour Society was established, and Turner was not amongst its numbers, having already gone over to oil-painting; but there were Varley, Barrett, Hills, Rigaud, and Pocock. Wild and Pugin were exhibitors of architectural drawings at its exhibitions. Afterwards came Francia, Westall, Uwins, De Wint, Mackenzie, Copley Fielding, Robson, Prout, Gandy, and Bonington. In their rear, but extending beyond the reign, appeared a brilliant host.
THREE:In such very discouraging circumstances the American campaign began. Whilst insurrection was in their camp, Sir Henry Clinton dispatched General Arnold to make a descent upon the coast of Virginia. That general had been dispatched into that quarter, at the close of the year, with one thousand six hundred men, in ships so bad, that they were obliged to fling overboard some of their horses. Arnold, however, first sailed up the river James, and landed at Westover, only twenty-five miles from Richmond, the capital of Virginia. Jefferson, who was Governor of Virginia, was seized with great alarm; for, though the militia of the State were nominally fifty thousand, he could muster only a few hundreds. He therefore hastily collected what property he could, and fled up the country, dreading to fall into the hands of a man so embittered against the Americans as Arnold was, who was himself well aware that they had determined to hang him without mercy if they caught him. Arnold did not allow much time to elapse without action. The next day he was in Richmond, and sent word to Jefferson that, provided British vessels might come up the river to take away the tobacco, he would spare the town. Jefferson rejected the proposal, and Arnold burnt all the tobacco stores and the public buildings, both there and at Westham. After committing other ravages, he returned to Portsmouth, on Elizabeth River, where he entrenched himself. On the 26th of March, General Phillips, having assumed the command, in company with Arnold ascended James River with two thousand five hundred men, took and destroyed much property in Williamsburg and York Town, ravaged the country around, and then sailed to the mouth of the Appomattox, and burnt all the shipping and tobacco in Petersburg. After other depredations, and forcing the Americans to destroy their own flotilla between Warwick and Richmond, Phillips and Arnold descended the James River to Manchester, and proposed to cross over to Richmond. But Lafayette having just reached that place before them with upwards of two thousand men, they re-embarked, and, after destroying much other property, especially shipping and stores, at Warwick and other places, they fell down to Hog Island, where they awaited further orders.THE QUEEN'S FIRST COUNCIL.

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THREE:From the Painting by E. M. Ward. R.A.On the 20th of March Sir Henry Hardinge brought forward the Ministerial plan for the settlement of the tithe question. It was proposed that in future tithes should be recoverable only from the head landlord, and that the owner should be entitled to recover only 75 per cent. of the amount, 25 per cent. being allowed for the cost of collection and the risk and liability which the landlord assumed. He might redeem it, if he wished, at twenty years' purchase, calculated upon[383] the diminished rate. The purchase-money was to be invested in land or otherwise for the benefit of the rectors and other tithe-owners. The arrears of 1834 were to be paid out of the residue of the million advanced from the Consolidated Fund, and the repayments of the clergy for the loans they had received were to be remitted. There was a good deal of discussion on this plan, Lord John Russell contending that it was the same in substance as the one brought forward last Session by the late Government. There was, however, some difference between the two measures. In the former, the landlords were to get two-fifths, or 40, out of every 100, securing to the clergy 77? per cent., and involving an annual charge of 17? per cent. on the Consolidated Fund. This was the shape the measure had assumed as the result of amendments carried in committee. The Ministerial resolution was carried by a majority of 213 to 198.

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THREE:On the 1st of July the report of the committee was read, together with the form of declaration as drawn up by Jefferson, but afterwards remodelled by Franklin and the committee. Nine states now voted for independence. Pennsylvania and South Carolina voted against it. Delaware and South Carolina requested an adjournment to the next day, in order to make up their minds, when they voted for it, a new delegate having arrived from Delaware with firmer instructions. New York held out against independence, General Howe having now arrived at Sandy Hook, and the Provincial Congress having retired from New York to White Plains. Jay and Gouverneur Morris, from that State, were, however, vehement for independence, asserting that the Congress of New York ought to be dissolved, and delegates sent up to a new and more popular Congress.BENJAMIN FRANKLIN.

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TWO:An armistice was arranged with Piedmont, which lasted throughout the autumn and winter. The events at Rome and the flight of the Pope had meanwhile greatly altered the position of the Italian question; and the revolutionary spirit was so strong that Charles Albert found it impossible to resist the demand of his people for a renewal of hostilities. "I must restore war," he said, "or abdicate the crown and see a republic established." He opened his Parliament in person on the 1st of January, 1849, when he delivered a lengthy speech, in which he fully expounded his policy. He invited the nation to co-operate in the great struggle which was impending. In January, the Sardinian Prime Minister, M. Gioberti, addressed a protest to the foreign Powers, in which he stated that though the suspension of hostilities agreed to on the 5th of August, 1848, was productive of fatal political consequences, Sardinia had faithfully observed the agreement, while Austria had disregarded her promises, and exhibited nothing but bad faith. She had pursued an iniquitous system of spoliation. Under the name of extraordinary war contributions her fleet seized Italian vessels navigating the Adriatic. She had put to death persons whose safety was guaranteed by the law of nations. She had violated the most sacred compacts in a manner unparalleled in the annals of civilised nations. Gioberti, however, who was obnoxious to the republican party, was compelled to resign. On the 24th of February the new Ministry[586] issued a programme of its policy, and on the 14th of March M. Ratazzi, Minister of the Interior, announced to the Chamber of Deputies the expiration of the armistice, declaring that no honourable peace with Austria could be expected unless won by arms. War would, of course, have its perils; but between those perils and the shame of an ignominious peace, which would not insure Italian independence, the king's Government could not hesitate. Consequently, he stated that, two days before, a special messenger had been sent to Radetzky, announcing the termination of the armistice. He was perhaps justified by the declaration of the Austrian envoy to London, Count Colloredo, that Austria would not enter into any sort of conference unless she was assured that no cession of territory would be required. The king, meanwhile, had joined the army as a general officer, commanding the brigade in Savoy. The nominal strength of his army at that time was 135,000 men; but the muster-roll on the 20th of March showed only about 84,000 effective troops, including 5,000 cavalry, with 150 guns. Radetzky had under his command an army equal in number, but far superior in equipment and discipline. He at once broke Charles Albert's lines; drove him to retreat upon Novara, where he utterly defeated him. Abdication only remained for the king, and his son, Victor Emmanuel, concluded peace on terms dictated by Austria. The King of Sardinia was to disband ten military corps composed of Hungarians, Poles, and Lombards. Twenty thousand Austrian troops were to occupy the territory between the Po, the Ticino, and the Sesia, and to form one half of the garrison of Alessandria, consisting of 6,000 men, a mixed military committee to provide for the maintenance of the Austrian troops. The Sardinians were to evacuate the duchies of Modena, Piacenza, and Tuscany. The Piedmontese in Venice were to return home, and the Sardinian fleet, with all the steamers, was to quit the Adriatic. In addition to these stipulations, Sardinia was to indemnify Austria for the whole cost of the war. These terms were accepted with great reluctance by the Piedmontese Government, and with even more reluctance by the Genoese, who revolted, and had to be suppressed by the royal troops.[See larger version]

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TWO:In America, the belligerents were early afoot this year; but the attention and the forces of the English were drawn from the States to the West Indies by the determined attempts of the French to make themselves masters of our islands there. D'Estaing, who was joined by another French squadron under the Marquis de Vaudreuil, was early opposed by Admiral Byron, who arrived at St. Lucia from the American coast on the 6th of January. This Admiral Vaudreuil, on his way, had visited our settlements on the coast of Africa, and taken from us Senegal; but Sir Edward Hughes soon arrived there, and took their settlement of Goree, so that it was a mere exchange of territory. In June Admiral Byron was obliged to escort our merchant fleet to a certain distance, and D'Estaing seized that opportunity to make himself master of St. Vincent and Grenada, where the garrisons were weak. On the return of Byron, on the 5th of July, he came to an engagement with D'Estaing off Grenada; but the French admiral, after an indecisive action, took advantage of the night to sail away, boasting of a great victory. He now made for Georgia and Carolina, to assist the Americans in endeavouring to wrest from us our recent conquest of Savannah, in Georgia.

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Lord North soon found himself briskly assailed in both Lords and Commons. In the former, Chatham was not so happy in amalgamating the parties of Rockingham and Grenville as he hoped; but he had staunch friends and oppositionists in Lords Camden, Shelburne, and Stanhope, and in the Commons he was as warmly supported by Barr, Beckford, Calcraft, and Dunning. On the 2nd of March a motion was also made in the Lords for an Address to the king, praying him to increase the number of seamen in the navy; and it was made to introduce strong censures on the dismissal of able officers for their votes in Parliament. On this occasion Chatham loudly reiterated the old charge of the royal councils being influenced by favourites. "A long train of these practices," he said, "has convinced me that there is something behind the throne greater than the throne itself." He referred to Mazarin, of France; and as Bute was just at this period gone to Turin, he added, "Mazarin abroad is Mazarin still!" It is not to be supposed that Bute had any secret influence whatever at this period; but the people still believed that he had, and that two men especially were his agents with the kingBradshaw, commonly called "the cream-coloured parasite," and Dyson, both placemen and members of the Commons. Probably, Chatham had a secondary objectto punish these men, who with Rigby, the parasite of the Duke of Bedford, were continually running about endeavouring to depreciate the efforts of the more competent, to whom they were pigmies, saying, "Only another mad motion by the mad Earl of Chatham." Grafton, though now out of office, repelled the insinuation of secret influence with indignation. This charge of Chatham's was followed up, four days after, by a most outspoken[200] remonstrance from the Corporation of London. It was carried up to St. James's on the 14th of March by Beckford, the Lord Mayor, and two hundred and twenty Common Councilmen and other officers. Beckford read the Address, which charged secret counsellors, and a corrupt majority of the House of Commons, with depriving the people of their rights. It declared that the House of Commons did not represent the people, and called upon the king to dissolve it. His Majesty received the Address with manifest signs of displeasure, and the courtiers, who stood round, with actual murmurs and gesticulations of anger."Know, then, 'twas I;On the 15th of April Buonaparte quitted Paris, for the last time as a permanent abode; on the 16th he was at Mainz, and on the 25th at Erfurt. Before quitting Paris he had appointed Maria Louisa regent in his absence. This he deemed a stroke of policy likely to conciliate the Emperor of Austria. But the Empress's power was merely nominal. She could appear at the Council board, but it was only as the instrument of the Emperor; he carried all active power along with him, and ruled France from his camp. He had still upwards of fifty thousand troops in the garrisons of Prussia, commanded by Eugene, the Viceroy of Italy; and he advanced at the head of three hundred thousand men. Eugene Beauharnais had been compelled necessarily to evacuate Dantzic, Berlin, and Dresden as the Russians and Prussians advanced, and to retreat upon the Elbe. In the month of May Bernadotte, according to concert, crossed over to Stralsund with thirty-five thousand men, and awaited the reinforcements of Russians and Germans which were to raise his division to eighty thousand men, with which he was to co-operate with the Allies, and protect Hamburg. The Allies, under Tetterborn, Czernicheff, and Winzengerode, spread along both sides of the Elbe, the Germans rising enthusiastically wherever they came. Hamburg, Lübeck, and other towns threw open their gates to them. The French general, Morand, endeavouring to quell the rising of the people of Lüneburg, was surprised by the Russians, and his detachment of four thousand men was cut to pieces, or taken prisoners. Eugene marched from Magdeburg to surprise Berlin, but was met at M?ckern, defeated, and driven back to Magdeburg. Such was the success of the Allies, and the exulting support of the people, that even Denmark and Saxony began to contemplate going over to the Allies. Blucher entered Dresden on the 27th of March, driving Davoust before him, who blew up an arch of the fine bridge to cover his retreat. The Emperor of Russia and King of Prussia entered the city soon afterwards, and were received by the inhabitants with acclamations. On the 28th of April died the old Russian general, Kutusoff, at Bautzen, and was succeeded by General Wittgenstein.[346]
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