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out an enemy, and the facility of support nature. Above charity, we the conquest diminished the plea- could not be relieved, and deâitute fure of it. I soon became weary of of credit, we could not be trusted. dry augmentation, and eagerly At length I saw my folly, and after panted to wear the buskin, and to various resolves, sent to a friend to mouth the fonorous periods of some enquire whether my father was dir. tragic bard.

posed to receive me, should I reIt happened that I had formed iurn and confess my fault, How, & connection with a young mem

alas! was I ftruck, when I was ber of the club, whose genius was told in answer, that my father died entirely similar to my own, and a few days ago of a broken heart; who had been engaged with a strol- and that his death was so sudden, ling company of players. He had that he had not time to alter his often solicited me to go with him will, in which, in the first rage af, on an acting tour into the north of ter bis discovery of my elopement, England; and I had as often refus- he had cut me off with a shilling. ed, from a principle of pride. But “ It is impossible to give you an at length my ardent desire of exhi- adequate idea of my grief on this biting on a stage overcame every re- occasion, and I shall only inform gard to duty, and every componc- you, that it would have proved fasion of conscience. In a fatal hour tal, had it not been soon removed (I bluth to mention it) I embezzled by emotions of a different kind. a sum of money with which I was During my indispofition, one of the trufted in the course of business, actresses of our company, whose packed up my clothes, and private beauty is only exceeded by the ly left my father's house, in order goodness of her heart, watched me to accompany a set of vagabonds, with all the anxiety of a parent, who, like myself, had abandoned and foothed me under the horrors every reputable occupation, and of despair with the foftest blandithdevoted themselves to infamy and ments of tenderness. I soon felt a indigence, for the sake of enjoying fame kindling in my breast, which the plaudits of a few rustics allem- was answered with a sympathetic bled in a barn.

passion. In Nort, I was no sooner " And now commences the æra restored to health and vigour, than of all my misery. The money II married the lovely Emilia : We had fraudulently taken from a pa- have now been united near a year, rent, was foon squandered away in and yefterday she was fafely delivera fociety of thoughtless mortals, ed of twins.“ who regarded not to-morrow, if I cannot help expressing my they could feaft to-day. We were, with that all those not acquainted indeed, received with applause; with his history, who, deluded by but the audience was commonly so a heated imagination, feel themscanty, that the expences of re selves inclined to quit the comforts presentation often exceeded the re of a parent and a home, in pursuit ceipts. In every town

of a profeffion which is prohibited looked upon with fufpicion, and by law, and which conftantly entreated as vagrants. We were some- tails on its followers misery and times reduced to such extremities, disgrace, may receive a proper imby the expences of travelling, and preffion from this narrative. the losses of acting to empty barns, I am, Sir, &c. that we have wanted even food to





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Mr. SH—'s Speech against the ABSENTEE Tax.
AM against the general idea of Our particular situation in a cor.

this law ; however modified, ner of the globe, seldom visited by
or in whatever shape proposed, it foreigners, requires this indulgence
appears to me monstrous and im- for polishing and improving our
poffible, whether I consider it as a people.
paniihment or a tax.

The Muscovites, before the time If intended for a punishment, a of the Czar Peter the first, were the crime must be pre-supposed, and a most barbarous nation in Europe, reformation intended; we are to because by a law, no one could go expect from this law, that all our out of that country without the li. absentees shall be compelled to re cence of the patriarch, which was turn home and live in Ireland.

almost imposible to obtain. That reformation, in many


That great prince abrogated this fances, is impoflible to be effected, law, and thereby laid the foundaso that the design of the intended tion of the present grandeur of the law will be greatly disappointed. Russian empire.

But I deny that any delinquency It is said there was a law of this arises upon the absence of a man kind at Naples, but it seems quelfrom his country in which he hastionable, as Naples was so long a land; whether he is considered as member of the Spanish monarchy, going intirely out of the state in which has no such law; but I bewhich he has such property, or if lieve no instance can be produced, he goes from one part of the state where a Neapolitan nobleman was where he has such property, to ano- punished for residing at Madrid, by ther part of the same fate, he is not any law made at Naples. a delinquent.

If it is no crime to go from one By the Law of Nature, every state to another, the case is ftrongsuch person may go out of the state er, where the person goes only from of which he is a member, into that one part of the state to another part of a foreign prince, and return or of the same state. not as he thinks proper, without

All the natural born subjects of fine or forfeiture ; for, it is the the one common sovereign have a first principle of liberty, to have an common allegiance ; it is of no option to keep or part with one's consequence in what part of the doright, either in part or in the whole. minions a man is born, or in whac

Individuals, going out of their part he has property; he is equally country singly, and residing abroad, bound to allegiance with the na. was never held to be criminal. tives of every other part of the em

But it is a crime to emigrate in pire the designed law annihilates large companies, except where the the law of allegiance. tyranny of the government at home, "The question also respects fepaor want of employment or fubft rate legislation-how far the legirence, occafion it.

lature of


of the state can make By our municipal law, every man that criminal, which is aflowed by may go abroad, who is not ex the law of every other part of the pressly forbid by the king's writ or itate, or by the law of the empire proclamation.

at large ? For the law of allegi



ance muft be the law of the whole ing an absentee tax, that the public empire.

will accept the produce of it with Natives of Great Britain hold regret, and look upon every increase fome of the most lucrative places in of it with horror. Ireland, and can it be intended to It is said, that every member of preclude Trilhmen from holding the community ought equally to places in Great Britain by an Irish contribute to the expence of the law ?

public. So they ought; it must Many inconveniences must fol. be the fault of the legislature if the low if this intended law should take contribution is not equal. place.

The absentee pays every tax imThe king cannot force any man posed by parliament possible for to live in Ireland ; but if he has him to pay ; there is no general lands thert, the parliament of Ire. land tax or he would pay it ; quit land will.

rent, crown rent, and composition The king may summon a man rent, are the only taxes which from Ireland under the privy seal, charge lands; these the absentee and if he disobeys, he forfeits his pays as well as the resident; there lands and goods; this will not ex are no poll taxes, if there were, an cuse his paying a land tax for obey- absentee, in respect to his lands or ing the lummons.

honours, might be included in the An Irishman who has lands here, law the same as a resident. All the and is also a peer of Great Britain, other taxes are upon consumption. if he is accused of treason here, In this class even hearth money, must be tried in Great Britain ; but paid for the enjoyment of houses, his going there for that purpose will may be comprehended ; tithes and not excuse the tax.

road presentments are, it is true, a Nothing will excuse. Not a seat particular species of land tax, but, in either house of parliament, at as they fall upon the immediate tethe council, nor any office in Great nants or cultivators of the land, Britain.

are not involved in the consideraBut one thing fails us, and that tion of the present question ; for he is power ; those who inflict punish- who does not stay at home to farm ment ought to haie the full power his lands, sets them to another who of inflicting it. But Ireland could does, and pays those taxes. not claim an Irish absentee, resi Our principal taxes arise from dent in England, and consequently consumption. We are affured, that cannot punish such absentee by a every person in Ireland, who lays confiscation of his property. out twenty Tillings upon the ne

To consider this as a tax, it cessaries or conveniences of life, ought to be necessary and equal ; pays fix shillings out of that twenty nothing but the utmost neceflity can thillings in taxes; and it is infifted juftify, nothing but the Itricteft e that the lands of the absentees shall quality can reconcile taxes to those be taxed, to the amount of the who are to pay them ; where the taxes paid by the resident on contax is partial it deserves no longer sumption, by this new law. the name of a tax, it is a confisca Such a tax is unnecessary at this tion (for so much) of the property time; for if the profits arising from of those upon whom it is directed all the lands in this kingdom, to

superior and inferior landlords, There is this peculiarity attend. were equally taxed, a very small

to fall.


rate would supply the sum for which them, in case they should be aba very large rate is insisted upon, sent, if the tax to be imposed on from the lands of the absentees. their lands should exceed what their

You begin, it is true, with two consumption taxes (if they were reshillings in the pound, but from lident) would amount to, would the argument made use of, this tax that be equal ? willend in fox shillings in the pound, As to the particular objects of the sum to which the consumption the present intended tax, they have taxes amount.

this justifiable excuse for not being Neither is this tax equal, either liable to it, that it must be presumin appearance or substance. I called, that their absence from Ireland upon gentlemen to thew an in- is for the general benefit of the ftance of taxation, where part was whole empire ; and it is not agreetaxed and not the whole ; on the able to the principles of governcontrary, where goods are taxed, ment, that a useful subject, by a ali of the same species are taxed; particular local law, should be rewhere lands, every man's land; duced to the necessity of going, reand the apparent partiality in this luctantly, into any department of cafe cannot be fubftantially equals the general public service when ized by the consumption taxes paid called upon. by the residents, for consumption It mult be admitted, that the intaxes are, in their nature, uncer comes of the great Irish estates spent tain, and cannot be liquidated; in England is a loss to this counthey are voluntary, and not com. try, but this is an inconvenience pulsory; no resident is obliged to we must submit to from the pecuconsume; the consequence is, that liarity of our fituations, even the residents do not equally Let us see, however, whether contribute to the public expence. this inconvenience is not balanced

By what line are we to measure by the residence of many of them this supposed equivalent for con in the seat of empire; many of them fumption taxes? Is it equal to say, are of very great weight and conthat every absentee shall pay lix sequence, and have been known to fhillings, four shillings, or even support our linen manufacture, and two millings in the pound, when to prevent laws being made in you cannot ascertain what the con- Great Britain, which indirectly sumption taxes of any one absentee tended to injure it; not without would amount to, were he resi- reason, as it is found by experience dent? Is the absentee to pay a cer that the linen manufacture, intro. tain liquidated sum annually, and duced into any estate in this counthe resident what he pleases ? try, adds near four fillings an

Soppose one or more men, hav. acre to the former value of the ing one thousand pounds a year lands. each in lands in Ireland, should This country, upon occasions of choose to live, coarsely clad, in lodg- emergency, fent deputies to Eng. ings on a milk diet, go on foot, land at a great exper:ce; now we keep no fervants, and see no com- have a fanding council there, and pany; if residents, could you tax Ireland may be said, in such fup. their lands to make up to the pub. porters, to have the benefit of an lic revenue the loss sustained by union without its disadvantages, their non-consumption ? It was ne. as it is supposed, that instead of ver thought of; if not, how can eight hundred thoutand pounds, you impose a certain yearly tax on che prefeat calculated sum of ab


sentee remittances, there would be By 28 H. VIII. c. 3. the lands two millions yearly drawn out of of particular absentees, in the act this country by an actual union. mentioned, are declared forfeited,

Moreover, the income of Irish and vested in the crown, upon the eftates spent in Great Britain can- rebellion of the earl of Kildare, to not be considered as an absolute whom they were leased. lofs to a country protected by her By 10 Ch. I. c. 21. perfons refifleets, and aided by her councils. dent in England made earls, vif.

The effects of restraint on mens counts, or barons of Ireland, were minds, ought to have weight in the to be liable to all public payments, confideration of the present quef. and charges assessed by the parliation. It may operate to give un- ment of Ireland. easiness, and a diftalte for residence The first admits an exception in this country, or it may be an directly repugnant to the present incitation to vanity. If paying intended law. The second was this tax should be confidered as a not a general law. And the last fashionable luxury, and thereby relates to a poll cax. increase the number of absentees, It is ridiculous to draw precewhat will the framers of this law dents from the laws of the Pale, have to answer for? There was an which did not include a fifth of instance of an inhabitant of fome the island.-Until the 28th year of town in Italy, who was remarkable Henry the eighth, chap. ii. the for never having gone out of the towns of the Pale paid tribute to territory he was born in, and for the Irish chiefs for protection. being the happiest man it: he As to the statutes of G.I. and committed some offence at sixty, his G. II. which tax the penfions and punishment was, that he should places of absentees; the penfion not depart the state, and it broke tax has exceptions, and that the his heart.

place tax has none, is owing to The whole of this extraordinary this principle, that an office imtax, if collected, would not, it plies personal attendance. is said, produce fifteen thousand You complain of the absence of pounds a year, and the stamp act men of fortune, and of the emiwill produce (more than is want- grations of the middling people; ed) above fixty thousand pounds a take away taxes on consumption, year. Where then is the occasion make it cheap and pleasant to live of precipitating so very inconsider in the country, and it will not be ately into a measure, which to ma deserted. Consumption taxes are ny seems to be preposterous and very proper for the centre of an impossible.

empire, to which so many people, The Greek comic poet ridicules not only subjects but foreigners, these forced and unnatural taxes, are necessitated or induced to go ; by recommending to the Athenians but extreamly unfit for a remote to shut up the air, and make the part of the state, to which people gods pay tribute for enjoying the must be invited to come. imoak of their victims.

Sir, I could not on this occasion The obsolete laws respecting ab give a silent vote, as I happen to fentees do not apply.

differ in opinion from gentlemen By the 25 H. VI. c. 2. and 9. to whose abilities and discernment abfentees from Ireland, by com I pay the utmost deference. mand of the king, are not to forfeit lands or offices.


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