The equitable distribution of taxation is a problem which no financial

minister has ever solved to the satisfaction of all the interests in the

country, and Walpole, one of the ablest of financiers, was unable to

effect an adjustment of the burden which would please everybody. In the

reign of William III. a land-tax had been imposed to meet the expenses

of the French war, and this was alleged to press heavily and unfairly on

the country gentry, who demanded that the wealthy trading interests

should pay more. Walpole tried a salt-tax, which, of course, was very

hard on the poorer classes; and in 1733 he proposed to turn the Customs

levied at the ports on wine and tobacco into an excise levied on these

articles in the possession of the traders. His reason was that owing to

the prevalence of smuggling the Customs did not produce as much as they

ought, and he thought that the excise duties would be more efficiently

collected. The proposal was violently opposed; it was stated that the

necessary inspection of warehouses was a violation of liberty, and

Walpole was forced to give way. The citizens of London shared the

general hatred of the measure, and set forth their reasons in a petition

to the House of Commons.

=Source.=—Document quoted by Maitland, vol. i., p. 560.

Your petitioners observe in the votes of this Honourable House, that

a Bill has been brought in, pursuant to the resolutions of the

sixteenth day of March, for repealing several subsidies, and an

impost now payable on tobacco of the British plantations, and for

granting an Inland-duty in lieu thereof.

That they presume therefore, in all humility, by a respectful

application to this Honourable House, to express, as they have

already done in some measure by their representation to their

members, the universal sense of the City of London, concerning any

further extension of the laws of excise.

That the burden of taxes already imposed on every branch of trade,

however cheerfully borne, is severely felt; but that your

petitioners apprehend this burden will grow too heavy to be borne,

if it be increased by such vexatious and oppressive methods of

levying and collecting the duties, as they are assured, by

melancholy experience, that the nature of all Excises must

necessarily produce.

That the merchants, tradesmen, and manufacturers of this Kingdom

have supported themselves under the pressure of the excise-laws now

in force, by the comfortable and reasonable expectation, that laws,

which nothing but public necessity could be a motive to enact, would

be repealed in favour of the trade of the nation, and of the liberty

of the subject, whenever that motive should be removed, as your

petitioners presume it effectually is, by an undisturbed

tranquillity at home, and a general peace so firmly established

abroad.

That, if this expectation be entirely taken away; if the Excise

laws, instead of being repealed, are extended to other species of

merchandizes not yet excised, and a door opened for extending them

to all; your petitioners cannot, in justice to themselves, to the

merchants, tradesmen, and manufacturers of the whole kingdom, and to

the general interest of their country, conceal their apprehensions,

that the most fatal blow which ever was given, will be given on this

occasion to the trade and navigation of Great Britain; that great

spring, from which the wealth and prosperity of the public flow,

will be obstructed; the mercantile part of the nation will become

not only less able to trade to advantage, but unwilling to trade at

all; for no person, who can enjoy all the privileges of a British

subject out of trade, even with a small fortune, will voluntarily

renounce some of the most valuable of those privileges, by

subjecting himself to the laws of excise.

That your petitioners are able to shew, that these their

apprehensions are founded both on experience and reason; and

therefore your petitioners most humbly pray, That this Honourable

House will be pleased to hear them by their Counsel against the said

bill.

LONDON STREETS (1741).

We have abundant evidence from many sources as to the deplorable

condition of the streets of London down to comparatively recent times.

It is somewhat surprising that this neglect should continue, while the

danger was thoroughly understood. In the days of the Plague, John Evelyn

was fully aware of the horrible conditions, and strongly inveighed

against the nuisances of smoke and dirt. It was recognised that the

existence of these filthy conditions had contributed to the spread of

the Plague, and that there was an ever-present danger so long as these

conditions remained; and yet, in spite of this knowledge, we find it

possible for an indictment such as this to be made as late as 1741:

=Source.=—Speech by Lord Tyrconnel, January 27, 1741, quoted

by Maitland, vol. i., p. 593.

The filth, Sir, of some parts of the town, and the inequality and

ruggedness of others, cannot but in the eyes of foreigners disgrace

our nation, and incline them to imagine us a people, not only

without delicacy, but without Government—a herd of barbarians, or a

colony of Hottentots. The most disgusting part of the character

given by travellers, of the most savage nations, is their neglect of

cleanliness, of which, perhaps, no part of the world affords more

proofs than the streets of London, a city famous for wealth,

commerce, and plenty, and for every other kind of civility and

politeness; but which abounds with such heaps of filth, as a savage

would look on with amazement. If that be allowed, which is generally

believed, that putrefaction and stench are causes of pestilential

distempers, the removal of this grievance may be pressed from

motives of far greater weight than those of delicacy and pleasure;

and I might solicit the timely care of this assembly, for the

preservation of innumerable multitudes; and intreat those who are

watching against slight misfortunes, to unite their endeavours with

mine, to avert the greatest and most dreadful calamities.

Not to dwell, Sir, upon dangers which may perhaps be thought only

imaginary, I hope that it will be at least considered how much the

present neglect of the pavement is detrimental to every carriage,

whether of trade or pleasure, or convenience; and that those who

have allowed so much of their attentions to petitions relating to

the roads of the kingdom, the repair of some of which is almost

every session thought of importance sufficient enough to produce

debates in this House, will not think the streets of the capital

alone unworthy of their regard. That the present neglect of

cleansing and paving the streets is such as ought not to be borne;

that the passenger is everywhere either surprised and endangered by

unexpected chasms, or offended and obstructed by mountains of filth,

is well known to everyone that has passed a single day in this great

City; and, that this great grievance is without a remedy, is a

sufficient proof that no magistrate has, at present, power to remove

it; for every man's private regard to his own ease and safety would

incite him to exert his authority on this occasion.

THE LOYALTY OF THE LONDON MERCHANTS

(1743).

The position of the mercantile interests on occasions of political or

dynastic complications is made quite clear by the following letter. The

merchants of London were in no way influenced by the sentimental or

other considerations which induced a number of Englishmen to support a

Stuart Pretender at a time when the country had experienced half a

century of steady and prosperous government, free from the difficulties

which had always been associated with the Stuart monarchs; and the

protestations of personal loyalty to George II. may be understood to

signify a determination to adhere to the established system of

aristocratic government, and to run no risk of a return to the

disturbances and distractions which marked the seventeenth century.

=Source.=—Document quoted by Maitland, vol. i., p. 634.

We, your Majesty's most dutiful and loyal subjects, the merchants of

your City of London, having observed, by your Majesty's most

gracious message to your parliament, that designs are carrying on by

your Majesty's enemies, in favour of a popish pretender, to disturb

the peace and quiet of these your Majesty's kingdoms, think it our

indispensable duty, not to omit this opportunity of expressing our

just resentment and indignation at so rash an attempt.

We have too lively a sense of the happiness we enjoy in our religion

and liberties under your Majesty's mild and auspicious reign, and of

the flourishing condition of our trade and commerce, even in the

midst of war, under your paternal care and vigilance, not to give

your Majesty the strongest assurance of our highest gratitude for

such invaluable blessings; nor can we doubt, but by the blessing of

God upon your Majesty's arms, and the unanimous support of your

faithful subjects, the attempts of your enemies will recoil upon

themselves, and end in their own confusion.

We therefore humbly beg leave to declare to your Majesty our

unshaken resolution, that we will, on this critical conjuncture,

exert our utmost endeavours for the support of public credit, and at

all times hazard our lives and fortunes, in defence of your

Majesty's sacred person and government, and for the security of the

protestant succession in your Royal Family.

THE GORDON RIOTS (1780).

The Gordon Riots were the most formidable popular rising of the

eighteenth century. In 1778 a Bill, brought forward by Sir George

Savile, for the relaxation of some of the harsher penal laws against

Catholics, passed almost unanimously through both Houses. Protestant

associations were formed in Scotland; a leader was found in Lord George

Gordon, a silly young man of twenty-eight years of age, and the

agitation spread to England. Mobs collected in London, and interfered

with the House of Commons; as they realised their strength, they

proceeded to various excesses, destroying Catholic churches and the

houses of prominent Romanists. The original objects of the agitation

were entirely lost sight of in the disturbances, which were merely the

unreasoning ravages of a wild mob. For five days the City was terrorised

by the rioters, who were at length dispersed by the military

authorities.

=Source.=—Boswell's _Life of Johnson_.

While Johnson was thus engaged in preparing a delightful literary

entertainment for the world, the tranquillity of the metropolis of

Great Britain was unexpectedly disturbed by the most horrid series

of outrages that ever disgraced a civilised country. A relaxation of

some of the severe penal provisions against our fellow subjects of

the Catholic communion had been granted by the legislature, with an

opposition so inconsiderable, that the genuine mildness of

Christianity, united with liberal policy, seemed to have become

general in this island. But a dark and malignant spirit of

persecution soon showed itself, in an unworthy petition for the

repeal of the wise and humane statute. That petition was brought

forward by a mob, with the evident purpose of intimidation, and was

justly rejected. But the attempt was accompanied and followed by

such daring violence as is unexampled in history. Of this

extraordinary tumult, Dr. Johnson has given the following concise,

lively, and just account in his "Letter to Mrs. Thrale."

"On Friday, the good Protestants met in Saint George's-Fields, at

the summons of Lord George Gordon, and marching to Westminster,

insulted the Lords and Commons, who all bore it with great tameness.

At night the outrages began by the demolition of the Mass-house by

Lincoln's Inn. An exact journal of a week's defiance of government I

cannot give you. On Monday, Mr. Strahan, who had been insulted,

spoke to Lord Mansfield (who had, I think, been insulted too) of the

licentiousness of the populace; and his lordship treated it as a

very slight irregularity. On Tuesday night they pulled down

Fielding's house, and burnt his goods in the street. They had

gutted, on Monday, Sir George Savile's house, but the building was

saved. On Tuesday evening, leaving Fielding's ruins, they went to

Newgate to demand their companions, who had been seized demolishing

the chapel. The keeper could not release them but by the Mayor's

permission, which he went to ask; at his return he found all the

prisoners released, and Newgate in a blaze. They then went to

Bloomsbury, and fastened upon Lord Mansfield's house, which they

pulled down; and as for his goods, they totally burnt them. They

have since gone to Caenwood, but a guard was there before them. They

plundered some Papists, I think, and burnt a mass-house in

Moorfields the same night.

"On Wednesday I walked with Dr. Scot to look at Newgate, and found

it in ruins, with the fire yet glowing. As I went by, the

Protestants were plundering the Sessions House at the Old Bailey.

There were not, I believe, a hundred; but they did their work at

leisure, in full security, without sentinels, without trepidation,

as men lawfully employed in full day. Such is the cowardice of a

commercial place. On Wednesday they broke open the Fleet, and the

King's Bench, and the Marshalsea, and Wood St. Compter, and

Clerkenwell Bridewell, and released all the prisoners.

"At night they set fire to the Fleet, and to the King's Bench, and I

know not how many other places; and one might see the glare of

conflagration fill the sky from many parts. The sight was dreadful.

Some people were threatened. Mr. Strahan advised me to take care of

myself. Such a time of terror you have been happy in not seeing.

"The King said in Council 'that the magistrates had not done their

duty, but that he would do his own'; and a proclamation was

published directing us to keep our servants within doors, as the

peace was now to be preserved by force. The soldiers were sent out

to different parts, and the town is now (June 9) at quiet.

"The soldiers are stationed so as to be everywhere within call:

there is no longer any body of rioters, and the individuals are

hunted to their holes, and led to prison; Lord George was last night

sent to the Tower. Mr. John Wilkes was this day in my neighbourhood,

to seize the publisher of a seditious paper.

"Several chapels have been destroyed, and several inoffensive

Papists have been plundered, but the high sport was to burn the

gaols. This was a good rabble trick. The debtors and the criminals

were all set at liberty; but of the criminals, as has always

happened, many are already retaken; and two pirates have surrendered

themselves, and it is expected that they will be pardoned.

"Government now acts again with its proper force; and we are all

under the protection of the King, and the law. I thought that it

would be agreeable to you and my master to have my testimony to the

public security; and that you would sleep more quietly when I told

you that you were safe.

"There has, indeed, been a universal panic, from which the King was

the first that recovered. Without the concurrence of his ministers,

or the assistance of the civil magistrates, he put the soldiers in

motion, and saved the town from calamities, such as a rabble's

government must naturally produce.

"The public has escaped a very heavy calamity. The rioters attempted

the Bank on Wednesday night, but in no great number; and, like other

thieves, with no great resolution. Jack Wilkes headed the party that

drove them away. It is agreed that if they had seized the Bank on

Tuesday, at the height of the panic, when no resistance had been

prepared, they might have carried irrecoverably away whatever they

had found. Jack who was always zealous for order and decency,

declares that if he be trusted with power, he will not leave a

rioter alive. There is, however, now no longer any need of heroism

or bloodshed; no blue riband is any longer worn.

"Such was the end of this miserable sedition, from which London was

delivered by the magnanimity of the Sovereign himself. Whatever some

may maintain, I am satisfied that there was no combination or plan,

either domestic or foreign; but that the mischief spread by a

gradual contagion of frenzy, augmented by the quantities of

fermented liquors, of which the deluded populace possessed

themselves in the course of their depredations."

THE TRADE OF LONDON IN 1791.

The following account of London's trade at the end of the eighteenth

century is, of course, concerned with the manufacturing and commercial

activity of the whole country as well as with the particular work of

London; but the City was the chief port and centre of a trade which had

grown with marvellously rapid strides. The mechanical inventions in the

textile industries, the phenomenal growth of manufactures at this time,

the stimulus given to English trade by the disturbances on the

Continent, all assisted in an amazing development of commerce, of which

London was the centre.

=Source.=—_The British Directory_, 1791.

The commerce of the world being in perpetual fluctuation, we can

never be too watchful, not only for preserving what we are now in

possession of, but for availing ourselves of the mistakes or

negligences of other nations, in order to acquire new branches of

it. Who could have imagined, three hundred years ago, that those

ports of the Levant, from whence, by means of the Venetians,

England, and almost all the rest of Christendom, were supplied with

the spices, drugs, etc., of India and China, should one day come

themselves to be supplied with those very articles by the remote

countries of England and Holland, at an easier rate than they were

used to have them directly from the East; or that Venice should

afterwards lose to Lisbon the lucrative trade of supplying the rest

of Europe with them; or lastly, that Lisbon should afterwards lose

the same to Amsterdam; or that Amsterdam and Haerlem should

gradually lose, as in great part they have done, their famous and

fine linen manufactures to Ireland and Scotland? At present, our

woollen manufacture is the noblest in the universe; and second to it

is our metallic manufacture of iron, steel, tin, copper, lead, and

brass, which is supposed to employ upwards of half a million of

people. Our unmanufactured wool alone, of one year's produce or

growth, has been estimated to be worth two millions sterling; and,

when manufactured, it is valued at six millions more, and is thought

to employ upwards of a million of our people in its manufacture;

whereas in former times all our wool was exported unmanufactured,

and our own people remained unemployed. Even within the three last

centuries, the whole rental or value of all the lands and houses in

England did not exceed five millions; but by the spirited exertions

of the City of London, seconded by the merchants of the principal

trading towns in the country, the rental of England is now estimated

at twenty millions per annum, or more; of which vast benefit our

nobility, gentry, and landholders begin to be fully sensible, by the

immense increase in the value or fee-simple of their lands, which

has gradually kept pace with the increase and value of our

commercial intercourse with foreign nations, of which the following

are at present the most considerable:

To Turkey we export woollen cloths, tin, lead, and iron, solely in

our own shipping; and bring from thence raw silk, carpets, galls,

and other dyeing ingredients, cotton, fruits, medicinal drugs, etc.

To Italy we export woollen goods of various kinds, peltry, leather,

lead, tin, fish, and East India merchandise; and bring back raw and

thrown silk, wines, oil, soap, olives, oranges, lemons,

pomegranates, dried fruits, colours, anchovies, etc.

To Spain we send all kinds of woollen goods, leather, lead, tin,

fish, corn, iron and brass manufactures, haberdashery wares,

assortments of linen from Germany and elsewhere for her American

colonies; and receive in return wines, oils, dried fruits, oranges,

lemons, olives, wools, indigo, cochineal, and other dyeing drugs,

colours, gold and silver coins, etc.

To Portugal we mostly send the same kind of merchandise as to Spain;

and make returns in vast quantities of wines, oils, salt, dried and

moist fruits, dyer's ingredients, and gold coins.

To France we export tobacco, lead, tin, flannels, horns, hardware,

Manchester goods, etc., and sometimes great quantities of corn; and

make our returns in wines, brandies, linens, cambrics, lace,

velvets, brocades, etc. But as a commercial treaty has so lately

taken place with France, added to the attention of its people being

drawn off from trade, and almost wholly engrossed with the

establishment of its late wonderful revolution, it is impossible to

state the relative operations of this trade at present.

To Flanders we send serges, flannels, tin, lead, sugars, and

tobacco; and make returns in fine lace, linen, cambrics, etc.

To Germany we send cloth and stuffs, tin, pewter, sugars, tobacco,

and East India merchandise; and bring from thence linen, thread,

goatskins, tinned plates, timbers for all uses, wines, and many

other articles.

To Norway we send tobacco and wollen stuffs; and bring from thence

vast quantities of deals and other timber.

To Sweden we send most of our home manufactures; and return with

iron, timber, tar, copper, etc.

To Russia we send great quantities of woollen cloths and stuffs,

tin, lead, tobacco, diamonds, household furniture, etc.; and make

returns in hemp, flax, linen, thread, furs, potash, iron, wax,

tallow, etc.

To Holland we send an immense quantity of different sorts of

merchandise, such as all kinds of woollen goods, hides, corn, coals,

East India and Turkey articles imported by those respective

companies, tobacco, tar, sugar, rice, ginger, and other American

productions; and return with fine linen, lace, cambrics, thread,

tapes, madder, boards, drugs, whalebone, train-oil, toys, and

various other articles of that country.

To America we still send our home manufactures of almost every kind;

and make our returns in tobacco, sugars, rice, ginger, indigo,

drugs, logwood, timber, etc.

To the coast of Guinea we send various sorts of coarse woollen and

linen goods, iron, pewter, brass, and hardware manufactures,

lead-shot, swords, knives, firearms, gunpowder, glass manufactures,

etc.; and bring home vast numbers of negro slaves, and gold dust,

dyeing and medicinal drugs, redwood, Guinea grains, ivory, etc.

To Arabia, Persia, East Indies, and China we send much foreign

silver coin and bullion, manufactures of lead, iron, and brass,

woollen goods, etc.; and bring home muslins, and cottons of various

kinds, calicoes, raw and wrought silk, chintz, teas, porcelain,

coffee, gold-dust, saltpetre, and many drugs for dyer's and

medicinal uses. These are exclusive of our trade to Ireland,

Newfoundland, West Indies, and many other of our settlements and

factories in different parts of the world, which likewise contribute

an immense annual return.

Source Book of London History, from the earliest times to 1800 · 第 15 / 16 段