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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this excellent device the more palatable, the increase in the assessed taxes made in the preceding Session was to be repealed.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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FORE:It might have been supposed that Europe, or at least the southern portion of it, was likely to enjoy a considerable term of peace. France, under a minor and a Regent, appeared to require rest to recruit its population and finances more than any part of the Continent. The King of Spain was too imbecile to have any martial ambition; and though his wife was anxious to secure the succession to the French throne in case of the death of the infant Louis XV., yet Alberoni, the Prime Minister, was desirous to remain at peace. This able Churchman, who had risen from the lowest position, being the son of a working gardener, and had made his way to his present eminence partly by his abilities and partly by his readiness to forget the gravity of the clerical character for the pleasure of his patrons, was now zealously exerting himself to restore the condition of Spain. He was thus brought into collision with Austria and France, and eventually with this country to which at first he was well disposed. England was under engagement both to France and the Empire, which must, on the first rupture with either of those Powers and Spain, precipitate her into war. The treaty with the Emperoras it guaranteed the retention of the Italian provinces, which Spain beheld with unappeasable jealousy, in Austrian handswas the first thing to change the policy of Alberoni towards Britain. This change was still further accelerated by the news of the Triple Alliance, which equally guaranteed the status quo of France. The Spanish Minister displayed his anger by suspending the Treaty of Commerce, and by conniving at the petty vexations practised by the Spaniards on the English merchants in Spain, and by decidedly rejecting a proposal of the King of England to bring about an accommodation between the Emperor and the Court of Spain.
FORE:The Ministry lost no time in introducing their Irish measuresthe new Municipal Reform Bill and the Bill for the Relief of the Poor. The former, after three nights' debate, passed the Commons by a majority302 to 247. It was during this debate that Mr. Sheil delivered his brilliant reply to the indiscreet and unstatesmanlike taunt of Lord Lyndhurst, who, when speaking on the same question in the Upper House, declared that the Irish were "aliens in blood, in language, and religion." "The Duke of Wellington," said Mr. Sheil, "is not a man of sudden emotions; but he should not, when he heard that word used, have forgotten Vimiera, Badajoz, and Salamanca, and Toulouse, and the last glorious conflict which crowned all his former victories. On that day, when the destinies of mankind were trembling in the balance, when the batteries spread slaughter over the field, and the legions of France rushed again and again to the onset, did the 'aliens' then flinch? On that day the blood of the men of England, of Ireland, and of Scotland was poured forth together. They fought on the same field, they died the same death, they were stretched in the same pit; their dust was commingled; the same dew of heaven fell on the grass that covered them; the same grass sprang from the soil in which they reposed together. And is it to be endured that we are to be called aliens and strangers to that empire for whose salvation our best blood has been poured out?"The Americans had marched on the evening of the 16th with orders to make themselves masters of Bunker's Hill. By some mistake, they had planted themselves on Breed's Hill, and instantly began to throw up a formidable redoubt and entrenchments, and to place their guns in battery. Gage then ordered a detachment of troops, under the command of General Howe and Brigadier Pigott, to drive the Americans, at all costs, from that position. It was noon before Howe crossed the river and landed on the Charlestown peninsula; but then Howe perceived the strength of the Americans to be greater than had been supposed, and, halting, he sent for reinforcements. They advanced up the hill, formed in two lines, the right headed by General Howe, the left by Brigadier Pigott. The left was immediately severely galled by the riflemen posted in the houses and on the roofs of Charlestown, and Howe instantly halted and ordered the left wing to advance and set fire to the town. This was soon executed, and the wooden buildings of Charlestown were speedily in a blaze, and the whole place burnt to the ground. The Americans reserved their fire till the English were nearly at the entrenchments, when they opened with such a deadly discharge of cannon and musketry as astonished and perplexed the British. Most of the men and the staff standing around General Howe were killed, and he stood for a moment almost alone. Some of the newer troops never stopped till they reached the bottom of the hill. The officers, however, speedily rallied the broken lines, and led them a second time against the murderous batteries. A second time they gave way. But General Clinton, seeing the unequal strife, without waiting for orders, and attended by a number of resolute officers, hastened across the water in boats, and, rallying the fugitives, led them a third time up the hill. By this time the fire of the Americans began to slacken, for their powder was failing, and the English, wearied as they were, rushed up the hill, and carried the entrenchments at the point of the bayonet. Had Gage had a proper reserve ready to rush upon the flying rout on the Neck, few of them would have remained to join their fellows. The battle was called the Battle of Bunker's Hill, though really fought on the lower, or Breed's Hill.
FORE:These were his first decrees:I. The British Isles were declared in a state of blockade. II. All commerce and correspondence with Britain was forbidden. All British letters were to be seized in the post-houses. III. Every Englishman, of whatever rank or quality, found in France, or the countries allied with her, was declared a prisoner of war. IV. All merchandise or property of any kind belonging to British subjects was declared lawful prize. V. All articles of British manufacture, and articles produced in her colonies, were, in like manner, declared contraband and lawful prize. VI. Half of the produce of the above confiscations was to be employed in the relief of those merchants whose vessels had been captured by British cruisers. VII. All vessels coming from Britain or British colonies were to be refused admission into any harbour in or connected with France. These decrees were to be binding wherever French power extended, but they had no effect in checking the commerce of Britain; the distress to Continental merchants, however, and the exasperation of the people deprived of British manufactures, grew immediately acute. Bourrienne says that the fiscal tyranny thus created became intolerable. At the same time, the desire of revenue induced Buonaparte to allow his decrees to be infringed by the payment of exorbitant licences for the import of British goods. French goods, also, were lauded with incredible impudence, though they were bought only to be thrown into the sea. Hamburg, Bordeaux, Nantes, and other Continental ports solicited, by petitions and deputations, some relaxation of the system, to prevent universal ruin. They declared that general bankruptcy must ensue if it were continued. "Be it so," replied Buonaparte, arrogantly; "the more insolvency on the Continent, the more ruin in England." As they could not bend Buonaparte, merchants, douaniers, magistrates, prefects, generals, all combined in one system of fraudulent papers, bills of lading or certificates, by which British goods were admitted and circulated under other names for sufficient bribes. The only mischief which his embargo did was to the nations of the Continent, especially Holland, Belgium, Germany, and to himself; for his rigour in this respect was one of the things which drove the whole of Europe to abominate his tyranny, and rejoice in his eventual fall.No sooner, therefore, had the Parliament closed and the king set out to Hanover, than Ministers sent off William Stanhope to Madrid to procure a treaty of peace without any mention of Gibraltar. On arriving at Madrid he found that the Court had removed to Seville, in Andalusia. This had been done by the influence of the queen, in order to draw Philip from the Council of Castile, which was doing all it could to prevail on him again to abdicate. Stanhope followed the Court to Seville, and laboured with such effect that he obtained the signing of a treaty of defensive alliance between England, Spain, and France, to which Holland afterwards acceded (November 9, 1729). By this treaty Spain revoked all the privileges granted to Austria by the treaties of Vienna, and re-established the British trade with her American colonies on its former footing, restored all captures, and made compensation for losses. The Assiento was confirmed to the South Sea Company. Commissioners were appointed to adjust all claims of Spaniards for ships taken in 1718, and to settle the limits of the American trade. The succession of Don Carlos to Parma and Tuscany was recognised, with the right to garrison the ports of Leghorn, Porto Ferrajo, Parma, and Placentia with six thousand Spanish troops. Not a word was said of Gibraltara silence amounting to a renunciation of its demand by Spain; and that Philip regarded it as such was evidenced by his[60] beginning to construct the strong lines of San Roque, and thus to cut off all communication with the obnoxious fortress by land.

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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.)
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