The year 1799 opened by the discussion of this new scheme of revenue. It was a mode of making every man tax himself by stating the amount of his income, on which he was to be charged ten per cent., with the exception only of such persons whose incomes were less than two hundred pounds per annum, who were to be charged less than ten per cent. It was to include all who had more than sixty pounds a-year. Pitt calculated the income of the nation at a hundred and two million pounds, which would thus produce a revenue of ten million pounds. To make this excellent device the more palatable, the increase in the assessed taxes made in the preceding Session was to be repealed. To such a degree did the nation trust the great Minister, that this tax was carried through both Houses with comparatively little difficulty.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.BEAUS AND BELLES OF THE REGENCY PERIOD.
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The Tory Ministry was now in a most shattered condition, and it was believed that it could not repair itself. On the 23rd of September official letters were addressed to Lords Grey and Grenville to endeavour to form a coalition with the Tories, but they declined. The Tory Ministry was therefore readjusted by the introduction of Lord Wellesley (who had been replaced in his embassy in Spain by his brother Henry, afterwards Lord Cowley), who took the post of Canning in the Foreign Office, Perceval taking the Premiership, which Portland had only nominally held, as well as the Chancellorship of the Exchequer, which he held before. Lord Palmerston also made his first appearance in this Cabinet as Under-Secretary of State for the War Department, in place of Sir James Pulteney. Lord Liverpool took Castlereagh's place as Secretary at War; and the Hon. R. Ryder succeeded Lord Liverpool as Secretary of State for the Home Department.While an impulse was thus given to the mathematical theory of light in the University of Cambridge, similar progress was being made in the sister University of Dublin, where three of her most eminent professorsSir William Rowan Hamilton, Dr. Lloyd, and Mr. M'Cullaghdevoted themselves energetically to its improvement and verification. Sir William Hamilton, a geometer of the first order, having undertaken a more complete discussion of the wave surface of Fresnel, to the equation of which he gave a more elegant form, ascertained the exact nature of that surface, and consequently the exact direction of refracted rays in the neighbourhood of the optic axes. The beautiful and unexpected results he obtained were verified by his friend Dr. Lloyd. The names of Sir William R. Hamilton and Dr. Lloyd will be handed down to posterity in connection with this discovery. "But," says Professor Forbes, "they have other claims to our respect. The former has generalised the most complicated cases of common geometrical optics, by a peculiar analysis developed in his essays on 'Systems of Rays.' To Dr. Lloyd we are indebted for several interesting experimental papers on optics, for an impartial review of the progress of the science, and for an excellent elementary treatise on the wave theory."(After the Picture by Laslett J. Pott, by permission of Ephraim Hallam, Esq.)[See larger version][315]LORD NELSON. (After the Portrait by Sir William Beechey, R.A.)