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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.

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Of Napoleon's monster army, Marshal Macdonald commanded the left wing; the Austrians were on the right under Schwarzenberg; and the main body consisted of a succession of vast columns commanded by the most famous French generals, including Bessires, Lefebvre, Mortier, Davoust, Oudinot, Ney, Grouchy, King Jerome of Westphalia, Junot, Poniatowski, Regnier, Eugene Viceroy of Italy, etc.; and Murat commanding all the cavalry. Buonaparte led this centre of two hundred and fifty thousand men with his Imperial[42] Guard. To oppose this huge army, composed of numbers and of officers such as the world had not seen before, Alexander had about two hundred and sixty thousand men. He lay at Wilna, with Barclay de Tolly and one hundred and twenty thousand men. In different positions, more northwards, lay Count Essen, Prince Bagration, the Hetman Platoff, with twelve thousand Cossacks; and, watching the Austrian right in Volhynia, lay General Tormasoff, with twenty thousand men. Advancing on them in three vast masses, the French army approached the Niementhe King of Westphalia directing his march on Grodno, the Viceroy of Italy on Pilony, and Buonaparte himself on Nagaraiski, three leagues beyond Kovno. On the 23rd of June the head of Napoleon's column came upon the Niemen, and saw the other bank covered with vast and gloomy forests. As the Emperor rode up to reconnoitre this scene, his horse stumbled and threw him; and a voice, from the crowd behind him, was heard saying, "A bad omen! A Roman would return!" When the head of the column the next morning crossed the river, a single Cossack issued from the solemn woods, and demanded their reason for violating the Russian soil. The soldiers replied, "To beat you, and take Wilna!" The Cossack disappeared, and left all solitary as before. Three days were required to get the army across, and before they could pitch their tents they were assailed by a violent thunderstorm, accompanied by torrents of rain.The fame of Wren must rest on St. Paul's, for in palaces he was less happy than in churches. His additions to Windsor Castle and St. James's Palace, and his erection of Marlborough House are by no means calculated to do him high honour, whilst all lovers of architecture must deplore the removal of a great part of Wolsey's palace at Hampton Court to make way for Wren's structure. A glorious view, if old drawings are to be believed, must all that vast and picturesque variety of towers, battlements, tall mullioned windows, cupolas, and pinnacles, have made, as they stood under the clear heaven glittering in the sun. The writers who saw it in its glory describe it in its entireness as the most splendid palace in Europe. Of the campaniles of Wren, that of St. Bride's, Fleet Street; of Bow Church, Cheapside; of St. Dunstan's-in-the-East; and the tower of St. Michael's, Cornhill, are the finest. The last is almost his only Gothic one, and would have been a fine tower had the ornament been equally diffused over it, and not all been crowded too near the top. Wren was thwarted in his design for the London Monument. He drew a plan for one with gilt flames issuing from the loop-holes, and surmounted by a ph?nix, but as no such design could be found in the five Orders, it was rejected, and the existing commonplace affair erected. One of his last undertakings was the repair of Westminster Abbey, to which he added the towers at the west end, and proposed to erect a spire in the centre. Sir Christopher left a large quantity of drawings, which are preserved in All Souls' College library, Oxford.
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TWO:When the Bourbons had entered Paris in 1814 they had shown the utmost liberality towards those who had driven them from France and had murdered those of their family on the throne and nearest to it. They did not imitate the summary vengeance of Napoleon, whose Government, in 1812, had put to death not only General Mallet, who had endeavoured to restore the Bourbons, but also thirteen of his accomplices, on the plain of Grenelle. When Louis XVIII. returned, there were numbers of the bloody Revolutionists who had voted for, and some who had acted in, the frightful atrocities of the Revolutionmany who had urged on the sufferings, the indignities, and the death of Louis XVI., Marie Antoinette, the Princess Elizabeth, the Princess Lamballe, and the worst form of death of the unhappy Dauphin. Yet no vengeance was taken, and numbers of these people were allowed to reside unharmed in Paris. Having been now again driven forth, and seen the readiness with which those who had sworn to maintain their Government had taken their oaths and betrayed them, it might have been expected that there would have been some severe punishments. But the natural mildness of Louis XVIII., and the wise counsels of Wellington and Talleyrand, produced a very different scene. Never, after such provocations, and especially to the sensitive natures of Frenchmen, was so much lenity shown. In the proclamation of Louis XVIII. of the 24th of July, nineteen persons only were ordered for trial, and thirty-eight were ordered to quit Paris, and to reside in particular parts of France, under the observation of the police, till their fate should be decided by the Chambers. Of the nineteen threatened with capital punishment, with trial before a military tribunal, only Ney and Labdoyre suffered; another, Lavalette, was condemned, but escaped by changing dresses with his wife in prison. It was also stated that such individuals as should be condemned to exile should be allowed to sell their property in France, and carry the proceeds with them. Yet more clamour was raised by the Buonapartists about the deaths of Ney and Labdoyre than had been made in any executions by the Imperial or the Revolutionary parties over whole hecatombs of innocent persons. As for Ney and Labdoyre, their treason had been so barefaced and outrageous that no reasonable person could expect anything but summary punishment for them. Ney had declared to Louis XVIII. that he would bring Buonaparte to him in a cage, and then carried over his whole army at once to the Emperor. Labdoyre had been equally perjured after the most generous forgiveness of his former treasons, and he had been particularly active in stimulating the Parisians to make a useless resistance to the Allies approaching Paris, by stating that the Bourbons were preparing a most sanguinary proscription. Both officers knew that they had no hope of life, no plea of protection, and they fled in disguise. Yet vehement reproaches were cast on the Duke of Wellington for having, as the Buonapartists asserted, broken the 12th article of the Convention of Paris, by which the city was surrendered to the Allied armies. Madame Ney, after the seizure and condemnation of her husband, went to the Duke, and demanded his interference on the Marshal's behalf, as a right on the ground of this article, which she interpreted as guaranteeing all the inhabitants, of whatever political creed or conduct, from prosecution by the restored Government. It was in vain that Wellington explained to her that this article, and indeed the whole Convention, related solely to the military surrender, and not to the political measures of the Government of Louis, with which the Duke had[115] publicly and repeatedly declared that he had no concern, and in which he would not interfere. When the Commissioners from the Provisional Government had waited on him, so early as the 2nd of July, at Estres, and claimed exemption for political offenders, he showed them the proclamation of Louis, dated Cambray, the 28th of June, making exceptions to the general amnesty, and distinctly told them that he had no orders to interfere with the measures of the Bourbon Government. To this the Commissioners had nothing to object, and they thus clearly understood that the British commander would not take any part in political, but merely in military measures. Nevertheless, when Ney was executed, the clamour was renewed that Wellington had betrayed him. We now anticipate, somewhat, to dispose of this calumny, for there never was a party so recklessly addicted to charging their enemies with breach of faith as that of Buonaparte and his followers. The foul charge was so industriously disseminated over Europe, that Wellington, at Paris, on the 19th of November, 1815, issued a memorial on the subject, which he first caused to be sent to all the Allied Powers and then to be published. In this most decisive document he stated that the Convention of Paris related exclusively to the military occupation of the place, and was never intended, and could not be intended, to prevent either the existing French Government, the Provisional, or any French Government that might succeed it, from acting towards political offenders as it might deem proper. He had refused before to enter into a question of settling the Government. To make this clear, he quoted the 11th article, providing for the non-interference of the Allied army with property; and the 12th:"Seront pareillement respectes les personnes et les proprits particulires; les habitants, et en gnral tous les individus qui se trouvent dans la capitale, continueront jouir de leur droits et liberts sans pouvoir tre inquits, ou recherchs en rein, relativement aux fonctions qu'ils occupent ou avaient occupes, leur conduite, et leur opinions politiques." Labdoyre was shot on the 19th of August, 1815, and Ney on the 7th of December.

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THREE:He waited on Sir Spencer Compton with the royal command. This gentleman was confounded at the proposal to draw up the declaration to the Privy Council, and begged Walpole to do it for him. Walpole instantly recovered his spirits. He saw that such a man could never be his rival, and he advised his colleagues, if they went out of office, not to engage in any violent opposition, as they would soon be wanted again. He knew, too, that he had the queen in his favour, who was too clear-headed not to see that Walpole was alone the man for the time. To complete his favour with her he offered to procure her a jointure from Parliament of one hundred thousand pounds a year, whilst the impolitic Compton had proposed only sixty thousand pounds. The queen did not oppose the king's attempt to change the Ministry, but she impressed him with the danger of disturbing an already powerful and prosperous Cabinet, and she made him aware of the fact that Compton had been compelled to get Walpole to draw up the Declaration. Besides the liberal jointure which he promised she added that he intended to add one hundred thousand pounds to the Civil List. Horace Walpole, arriving from Paris, threw his whole weight into the scale, representing difficulties which must beset foreign negotiations in new hands. These combined circumstances told strongly on George; but the finish was put to Compton's government by his feeling overwhelmed by his own incompetence, and resigning the charge. The king had, therefore, nothing for it but to reappoint the old Ministry again. Some slight modifications took place. Lord Berkeley, who had joined the opposition of Carteret and Roxburgh, was replaced by Lord Torrington, and Compton received the title of Lord Wilmington, the Order of the Garter, and the Presidency of the Council. The coronation took place on the 11th of October, 1727.Amongst the earliest of the prose writers may be mentioned the theological authors. Cumberland was the author of a Latin treatise, "De Legibus Natur?," in which he successfully combated the infidelity of Hobbes. Bull, who, as well as Cumberland, became a bishop, distinguished himself before the Revolution by his "Harmonia Apostolica," an anti-Calvinistic work, and by his "Defensio Fidei Nicen?." In 1694 he published his "Judicium Ecclesi? Catholic?." John Norris, of the school of Cudworth and Henry More, and nearly the last of that school called the English Platonists, published, besides many other works, his "Essay on the Ideal World" in 1701 and 1702. He also wrote some religious poetry of no particular mark.

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THREE:Parliament opened gloomily on the 21st of January, 1806. The total failure of Pitt's new Continental coalition, the surrender of Ulm, the battle of Austerlitz, the retreat of Austria into peace with Napoleon, and of Russia into her northern snows, Germany, Italy, Switzerland, Holland, and Belgium nearly all prostrate at the feet of Buonaparte, were killing Pitt. He had sought for renovation in the autumn at Bath; but its salutary waters and atmosphere had failed to restore his spirit, or to remove what Fox called the "Austerlitz look" from his face. He was dying at Putney as the House met, and the king was not in a condition to open the Session personally. The Royal Speech, read by a Commissioner, referred, with just pride, to the great victory of Trafalgar, and had but little to say on the defeat of all our endeavours on the Continent. The Opposition determined to move an amendment to the Address; but this was prevented by the announcement of the death of Pitt on the 23rd, two days after the opening of Parliament. Mr. Lascelles gave notice of a motion for a public funeral in Westminster Abbey. Fox moved that this question should be postponed till after the discussion on the Address, which was considered by Pitt's friends as a great want of generosity in Fox. The amendment was, of course, overruled, and it was voted, on the 27th of January, by a majority of two hundred and fifty-eight against eighty-nine, that Pitt should be buried in Westminster Abbey; which accordingly took place, the royal dukes, the Archbishop of Canterbury, eight bishops, a great number of peers, and about a hundred members of the House of Commons attending.

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THREE:[See larger version]The French, exasperated beyond further endurance, on the 22nd of November entered on the question of war in the Assembly in earnest. Koch, of Strasburg, the well-known historian, declared that no time was to be lost; that the German nations were every day violating the frontiers of France, and that the Minister for Foreign Affairs was not to be trusted. Three armies were formed. Rochambeau, who was now ailing, and out of humour, was appointed to that stationed in Flanders, and called the army of the north; Lafayette was put in command of the central division stationed at Metz, and Luckner of the one stationed in Alsace. Narbonne, the new Minister, made a rapid journey, and returning, announced to the Assembly that the different fortresses were fast assuming a creditable condition, and that the army, from Dunkirk to Besan?on, presented a mass of two hundred and forty battalions, one hundred and sixty squadrons, with artillery requisite for two hundred thousand men, and supplies for six months. This report was received with acclamations. So closed the year 1791.

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TWO:Mar had left London on the 2nd of August to raise the Highlands. In order to blind the agents of Government he ordered a royal leve on the 1st, and on the following night got on board a collier bound for Newcastle, attended by Major-General Hamilton and Colonel Hay. From Newcastle they got to the coast of Fife in another vessel. On the 6th of September he raised the standard of the Chevalier at Kirkmichael, a village of Braemar. He was then attended by only sixty men, and the Highland chiefs, extremely alive to omens, were startled by the gilt ball falling from the summit of the pole as it was planted in the ground. The standard was consecrated by prayers, and he was in a few days joined by about five hundred of his own vassals. The gentlemen who came on horseback, only about twenty at first, soon became several hundreds, and were named the Royal Squadron. The white cockade was assumed as the badge of the insurgent army, and clan after clan came in; first the Mackintoshes, five hundred in number, who seized on Inverness. James was proclaimed by Panmure at Brechin, by the Earl[29] Marshal at Aberdeen, by Lord Huntly at Gordon, and by Graham, the brother of Claverhouse, at Dundee. Colonel Hay, brother of the Earl of Kinnaird, seized Perth, and in a very short time the country north of the Tay was in the hands of the insurgents. THREE:On the 19th Collingwood signalled Nelson that the French fleet was coming out of Cadiz. On the morning of the 21st, when the British fleet lay about seven leagues north-west of Cape Trafalgar, the hostile fleet was discovered about seven miles to the eastward. Nelson ordered the fleet to bear down on the enemy. As Villeneuve approached, he veered so as to bring Cadiz under his lee, and thus secure a retreat into it. This compelled Nelson to shift his course a little more northward. Villeneuve had preconcerted a plan of action which he boasted would prevent Nelson from cutting his line, as was his custom. He determined to advance in two lines, with each alternate ship about a cable's length to the windward of her second ahead and astern, so that his fleet would represent the chequers of a draft-board. This plan, however, did not succeed. Nelson found now the shoals of San Pedro and Trafalgar under the lee of both fleets, and, dreading that he might be carried upon them at the end of the battle, he signalled, from the Victory, for the fleet to anchor at the close of the day. He then told Blackwood that he should not be satisfied unless he took twenty of the enemy's ships, and asked him whether he thought a general signal of action were not wanting. Blackwood replied that he thought the fleet all understood what they were about. But Nelson hoisted on his mizen top-mast his last signal"England expects every Man to do his Duty." It was seen, and responded to with loud hurrahs.
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In this situation the English General determined to attemptwhat he should have attempted at firstto force the American lines. Accordingly, on the 7th of October, he drew out one thousand five hundred picked men, and formed them less than a mile from the American camp. No sooner were they descried, than they were attacked furiously by Poor's New Hampshire brigade. The attack extended rapidly to the right, where Morgan and his rifle corps stole round through some woods, and opened fire on the flank of the column. Other troops rushed out of the American entrenchments, and endeavoured to force their way between the British and their camp; but Major Ackland and his riflemen withstood them bravely; yet Burgoyne and his one thousand five hundred men were forced to fall back, leaving their cannon behind them. Morgan and his riflemen were now arriving, under cover of the woods, near the flank of the right wing; and Fraser, perceiving them, advanced to dislodge them. In this he succeeded, but was picked off by the American marksmen, as usual safe behind their trees, and fell mortally wounded. Meanwhile Colonel Brooks, at the head of Jackson's regiment of Massachusetts, was more successful. He turned the entrenchments of the German brigade, maintained his ground within the lines, and, to the wonderful relief of the Americans, seized the baggage of the Germans, and an ample supply of ammunition.ASSASSINATION OF SPENCER PERCEVAL. (See p. 23.)
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