most unwise and inconsistent part of Mr. Addington's finance administration certainly was his yielding to Mr. Pitt in making exceptions with regard to that tax; exceptions which appear to have had no other rational object in view than that of ob taining popularity amongst the holders in the funds.The whole annual amount of all the new taxes will, probably, not fall far short of 5 millions. This addition must greatly add to the quantity of papermoney; which will, in its turn, produce a fresh depreciation of the currency, and, of course, a nominal rise in prices, which will, for a time at least, operate to the disadvantage of the labouring poor, and will increase the poor rates. But, as long as the paper-money system lasts this must be borne. At those partisans of this system, who cry when the tax-gatherer comes, men of sense laugh. If you say, "down with "the funds," a thousand tongues, in all manner of dialects, are instantly let loose @gainst you, till you are happy to be relieved by the howl set up at the approach of one of the hundred thousand able-bo. died tax-gatherers, whom this nation has the happiness to possess, and who, if they could operate upon the enemy, would soon make them repent setting their foot upon English ground.

INTERNAL STATE OF THE COUNTRY.This the speech describes as being very

prosperous." It seemed unnecessary to say so, at a moment when provisions were uncommonly scarce; when the currency of Ireland, at least, was in a state of notorious degradation; and, when, from a report lying before the parliament itself, it was known, that since the year 1785, the poor rates of England had risen from 2 millions to 5 millions, and that the present number of parish poor in England, amounted to more than one eighth part of the whole population. Such did not appear to be the fit moment for making the internal prosperity of the country a prominent feature in his Majesty's speech. It could do no good. It was to awaken reflections which might as well have lain dormant; to challenge discussions, in which you were sure to lose; and, as to any advantage thus to be gained by deceiving foreign nations, the idea is, one would think, too childish to be for one moment entertained by any man of common understanding.In the description of our internal state, Ireland is, doubtless, "included; and is Ireland really in a pros❝ perous state?

SPANISH WAR.-- -The Declaration on the at of his Majesty will be found in a subsequent page, but, the correspondence

during the negotiation, as having been laid before Parliament, and as belonging to parliamentary rather than siate papers, will be preserved in the Parliamentary Debates, and will therein be published next week. These papers having but just made their appearance, there is no room here for any investigation of them; but, I cannot refrain from observing, that, if the conduct of Mr. Pitt's cabinet be justifiable, even as to the question of policy, that of the former cabinet must be condemned. Of this both parts of the present cabinet seem to be convinced; and, accordingly, in the SUN, that is, the Pitt's leading print, an unqualified attack on the conduct of the Sidmouths has been begun. Having traced the dispute with Spain down to the month of January last, the writer proceeds thus: "After months had elapsed "since it was known that a treaty had been "concluded with France, of which Spain "refused to communicate the stipulations to "England; the late cabinet, with these facts "before its eye, instructs Mr. Frere to de"mand, it is true, satisfaction as to the "points in dispute, and to ask for explana "tion as to the secret treaty, but cautiously to "avoid bringing the discussion to an unfarsur"able issue, except in the two cases of the "actual entrance of French troops into

Spain, or of naval armaments being in "such forward preparation," for hostile 66 purposes, "as may speedily require the "exertions of his Majesty's forces." In "other words, the Secretary of State di"rects his Majesty's minister to solicit for "explanation and redress, and to obtain "it, if he can ; if not, he is to sit down contented "until the injury be completed, and our enemy be "in perfect readiness to strike the first blow! Mr. "Frere observed these instructions unwil

lingly it is to be hoped, for if on the 27th of "December he had considered the com"mencement of hostilities as probable, and "had thought it his duty to advise our "Commanders of the circumstance, how "difficult must he have thought it to abstain "from an open rupture, when in answer "to his repeated remonstrances as to the "naval armaments, and the open sale of "prizes in Spanish ports, he was told that "Spain must employ precautions, and that "the sale of British ships was a lawful "speculation! It could not be quite con "genial to the feelings of a man who received his "diplomatic education under Mr. Pitt and Lord "Grenville, to remain quietly at Madrid "under circunstances like these; indeed "it may, perhaps, be thought, that in "his note to Don Cevellos, of the eigh"teenth of February, he rather exceeded

cases, perceive them yielding to that opinion. Here, too, we must look for the statements and the reasoning, made use of at the time, in justification or in condemnation, of every public measure, especially during the prorogation of parliament; and, at subsequent epochs, these are extremely useful to refer to, because, being the effect of first impres sions, they generally present, the most natural and most forcible view of the best and the worst side of every subject they treat of, and because, from them, as from radical positions, we are almost always enabled to trace the adverse disputants through all the ramifications of the dispute, and thereby to arrive at the means of forming a correct and settled opinion for ourselves. Upon the subjects, for instance, of the turning out of Mr. Ad dington, that of the formation of the new ministry, and of the Additional Force Bill of Mr. Pitt, subjects which circumstances have now revived, we are by this work, enabled to recur to the public language and senti. ments of the months of April, May, and June last; to refresh our memories as to the first professions of the political parties, as well as to the feelings, and expectations of the public; a recurrence obviously of great advantage to every politician and to every reader upon political subjects.-Mr. Adams, in the leiter before referred to, after so earnestly recommending a careful reference to the public journals of England and America, acknowledges the great difficulty of obtaining the means of so doing, owing to the bulky and perishable nature of all such, publications; and, indeed, out of, perhaps, a hundred thousand sets of London public journals for the year that has just expired, there are not, probably, with the exception of those which are preserved in a few of the coffee-houses and reading-rooms, twenty unbroken sets now in existence. The author of the PLAIN REPLY, a pamphlet very often quoted in the Political Register, observes, when speaking of Mr. Addington's acceptance of office in 1801, that those who

really wish to form a fair judgment upon the subject, should turn back to the news. << papers of the day." This is very true; but, bow were those persons to profit from this observation, when, probably, out of the thousand or two thousand, who read the pamphlet, not more than one or two had it in their power to turn back to the newspapers of the day? All the principal London papers must be referred to; and where is The person, who purchases those papers, at the expense of, at least, a hundred pounds a year? If any one takes them all, who is there that preserves them? And, if we could

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find an instance of both, how laborious mus be the task of hunting out the "two grain "of wheat in a bushel of chaff," withou the aid of table of contents, index, or any other of the facilities presented in a volume like the present ?--Besides the articles relating to what has become, or is likely at any time to become, matter of party controversy, those of a more speculative turn, relating to whatever is connected with the science of politics, have been carefully collected; and, it is presumed, that the extending of the compass of the work, so as to embrace, as far as has been found practicable, the public journals of America and France, will be productive of great utility,The work has, as I before stated, arisen out of the inconvenience which I myself expe rienced for the want of such a collection; and, it appears to me, that in possession of the three works, the Political Register, the Parliamentary Debates, and the Spirit of the Public Journals, the politician and the histo rian will possess every help afforded them by the press, relative to the feelings, opi nions, and facts of the times With regard to the manner in which the compila tion has been made, while I have thought it necessary, in order to show the spirit of the times and of the different parties, to preserve the light as well as the serious matter, whe ther in verse or prose, and whether in praise or censure of public men, little as well as great, I have observed, in every instance, the most scrupulous impartiality, without, on any occasion, availing myself of the oppor tunity of blunting a shaft when aimed at the party to which I may be supposed to be attached, or even when aimed at myself; per'fectly ready to be included in the avowal, that every one ought to sink, when not sup ported by reason and truth.-The order is, of course, Chronological. Each article has a head descriptive of its subject, and noticing the particular publication from which it is taken. The subjects together with the dates are again noticed in the running title at the top of the respective pages. The whole is preceded by a Table of Contents, and followed by a copious Index. The volume, which includes about five hundred different articles, extends to above thirteen hundred pages, and contains, upon fine paper and in a character of the same size as that of the Political Register, as much matter as is usually contained in seven of those octavo volumes which are generally sold at eight shillings each in boards. The price, elegantly half-bound in Russia leather, is £1. 78. The publishers are MR. BUDD, Pall Mall, and MR. BAGSHAW, Bow-street, Cove

Garden; and the work may be had by application to any of the Booksellers or Newsmen of London. or. Westminster.----The day of publication will be Friday next. the hist of February. WM. COBBETT. January 25, 1805.

** Number 53 of THE PARLIAMEN. TARY DEBATES, being the first Number for the present Session, is now ready for deli very and the public may be assured, that the Numbers will succeed each other with out the least delay.

MR. PITT'S PARISH ARMY.

SIR, The attention of military men being much occupied, at this crisis, by the impending discussion of the state of the army, more particularly of the famous Project Bill; and Mr. Pitt having already hinted his intention of defending this mea, sure; though very unequal to such a task, I cannot resist attempting a few observations on the subject. From what I am able to collect from newspaper reports, the hon. gent. asserts," that every advantage that "could, have been expected, has accrued " from the measure," This is no doubt a negative sort of commendation. Most men of sound and unbiassed judgment, predicted that no good could or would ensue from it. But, as every bad measure may be rendered more or less mischievous according to its mode of execution, I affirm, that less evil might have ensued in this instance; and, therefore, more good. Indeed, Sir, it is very evident, that the projector has been completely deceived and disappointed, but, rather than confess himself in the wrong, he will have recourse to sophistry. I would recommend to the hon. gent. the following passage from the Rambler: "As all error is "meanness, it becomes every man who con. "sults his own dignity, to retract it as soon "as he discovers it, without fearing any "censure so much as that of his own "mind." If he really expected to raise no more than three or four thousand men, what possible excuse can be made for the addition to our expense in the officers of fifty or staty battalions? Battalions formed for the express purpose of receiving, and nursing the hon. gent.'s parish bantlings. And, so much was he alarmed, least the dear creatures might be neglected, that, ere the bill had well passed the House of Lords, the gazettes were overswoln with the commissions of officers for the sister battalions, in a manner quite unparalleled since the heyday of the Volunteer Mania. If such addition was necessary, there would have been some ap

pearance of economy to have officered these battalions from the half-pay list; instead of which, that list will eventually be more than doubled by this very measure. It is here worthy of remark, that, although, in all the plans and projects of the late and present' ministers, the constant song was the source of the half-pay list, as providing officers; although we have largely encreased our regular army, and we have raised an army of reserve, an army of volunteers, and an army of parish men, with light battalions, colonial battalions, and a long list of et cetera's, twothirds of the superior officers reduced at the peace of Amiens cannot get employment, and remain on the half-pay list, on an allowance insufficient to procure them bread! Amongst the many wonderful merits of this bill, we are seriously told, that it has had the effect of improving the recruiting for. the regular army. Now, Sir, I confess, I do not credit the assertion that the service has had any additional success; but, if it has, I think it might be accounted for, by the abolition of balloting, the want of work at this season; and the high price of bread; and, if there has occurred such a change, how will ministers account for their inconsistency, in resorting no later than last month to the measure of recruiting for rank? Which is at this moment going on in the cavalry. It is rather singular, too, that ministers have been constantly assuring us, that we had a sufficiency of this force; yet, three times has this mode of forcing men for this service, been resorted to. But, Sir, although there are many reasons totally unconnected with Mr. Pitt's project, by which any increase of recruits might be accounted for, it is not the case. From the incapacity of Mr. Pitt as a war minister; by the treatment of the army at the peace; by the vote of thanks, &c. &c. &c. &c. to those citizens, in scarlet, who full of resolution, and rich in loyalty, with their splendid colours and exemplary bounds, to borrow military phrases, from one of the worthies delegated by Mr. Addington to command one of those corps, who were "to "harl back the thunder on the heads of "our enemies;" the military character has been so much degraded that no temporizing scheme will ever restore to it its lustre. We must get rid of the projector and his projects; we must try to forget that military honours have ever been trampled upon by shop-keepers; and, by placing the fame and honour of the army in the hands of men of real virtue and merit. Each of us may with pride exult in the name of Soldier.. -I am, Sir, yours, &c. &c. MILES.

January, 23, 1855.

LETTER OF MR. BURKE,

RELATIVE TO IRISH CATHOLICS.

[This letter, or rather extract of a letter (for the authenticity of which I pledge myself) was published, on a printed half-sheet, in Ireland, in 1792; a time, when ministers were endeavouring to put a stop to an intended petition of the Catholics to the Irish parliament for relief. Its application to the present times, an application which every one must perceive, is the circumstance which induces me to publish it here. WM. C.]

I find what pains the Irish government has taken to perplex itself. As to some - gentlemen amongst the Catholics, I should be rather surprised if they did not act just as they have done, upon any signification from power. Those of any fortune are persons of ancient and respectable families, though none of them have, of late, and many of them never, illustrated their names. Their education, connexions, habits, and sole views of preferment have been in France and Germany, where their pedigrees alone afforded them any hope of distinction. They were, therefore more proud of their quality of gentlemen, than many of those could be who had hopes from any thing else. On the other hand, the majority of their own communion-who remained in the kingdom, being doomed to an abject servitude, and by the laws, (so far as laws could operate in that case) sentenced to beggary, the distinction between the old gentlemen who still reiained their religion and estates, and the commonality of that religion, and middle sort, was, without all comparison, greater than between people of the same ranks among Protestants. To my knowledge (at least in my time) they perfectly despised their brethren, and would have been glad at any time, if any thing, without extremely wounding their conscience, or perhaps rebounding on themselves, could have been contrived to discriminate them from the rest of the description, even at the expense of those from whom they were so separated -they would have desired nothing better. As a new race of Roman Catholics have risen by their industry, their abilities, and their good fortune, to considerable opulence, and of course to an independent spirit; I observed that the old standard gentlemen were still less disposed to them (as rivals in consideration and importance) than to the old Catholics, who were only poor straggling cottagers, farmers, or tradesmen; they despised them less, but they hate

them more. If this spirit should continue, (I should not at all be amazed, though extremely concerned to find it so), if they should chuse of the two, rather to remain under their present disqualifications, than partake in the advantages of freemen, with those they ought to cherish, love, protect, and co-operate with in every thing rationally proposed for their common benefit. If you happen to fall in with any gentleman who is in the situation, without having acquired the character I have described, try to get him to make the rest sensible of the mischief which must arise to himself and others of the same description, from cherishing any longer this mistaken spirit, so perfectly contrary to their dignity and their interest. By comparing themselves with the individuals of their brethren, they may indulge some sort of pride; but if they compare themselves with the Protestants, either in landed property, in titles, in rank, in gentility, illustrated by great offices and high commands, they are as nothing; and even by many. Protestants they are equalled, and indeed much exceeded in the vain matter upon which they despise their brethres. But by indentifying themselves to the corps to which they naturally belong, their properties will tell ten-fold in consideration; then, and then only, they become of real importance; and, if they know how to use their situation, may rank, as I wish them to do, with any men in the kingdom.→→→→ As to the Catholic clergy, I am not at all surprised at their servility. The name of a popish priest has so long been a matter of reproach, and of a mixed, heterogeneous sensation of fear, abhorrence, and contempt, that there was no charge, however absurd and ridiculous, which would not readily be credited against them; they were supposed to be possessed of an influence hardly possible to be obtained by any set of men, but which, in them, had no existence in that degree, or (to my certain knowledge) almost in any degree at all; so that every disorder amongst the common people was attributed either to their direction or connivance. As Catholic secular clergy without any support from the state, it was impossible that their power should be considerable. Every part of the dogmas of that religion is so known, so fixed, so much in rule, and so unalterable that the clergy had no scope in the wide field of metaphysical, theological, or critical matters, (which form means of obtaining friends and partisans, and producing pleasing novelties to the audience), to exercise these modes of influence which are known to be so very powerful.-The sacra