"Among the many ingenious, and humane, projects that have been

devised for lessening the consumption of Flour, and soothing the

minds of the poor, at this interesting period, it is a matter of

no small astonishment to me, that that of sacrificing our

hair-powder, has not been more universally adopted. To the

antiquated virgin, indeed, who still sighs, and hopes, and whose

silvery locks might prove too sure an index of that worldly

experience, which, for certain prudential reasons, she might wish

to conceal, I confess the sacrifice is too great to be expected.

To the unhappy _hen-peck'd bald-pate_, whose lively wife

nauseates, and detests, the careless _brown-bob_, something may

be said in his behalf, also: but, to every other character,

whether the grave judge, or respectable grandmother, the buxom

widow, or the broad shouldered Irish fortune-hunter, the flirting

coquette, or her coxcomb colleague, the hardy veteran, or flashy

militia captain, the pert lawyer, or the young priggish parson:

and lastly, the smart apprentice, who _beflours_ his head to cut

a dash at the Dog and Duck, or Bagnigge Wells: all these, I say,

and every other character that I have omitted to name, can surely

have no possible excuse for thus insulting the feelings of the

poor. I repeat the word _insulting_, for it is the just and

proper epithet; for what can we term it but insult, to be thus

playing with the feelings of these poor wretches, at a moment

when they are suffering the greatest of all worldly

miseries--_want_."--(_Times, Aug. 10, 1795._)

* * * * *

"A morning Paper of yesterday, mentions by name, that a Nobleman

of the highest rank, in this country, was, last week, summoned to

the Police-Office, Queen's Square, for wearing powder without

being licensed. The defence set up that his Grace, being a

_Menial Servant_, in the King's Household, was exempt from the

Tax: which, being admitted, the matter was dismissed.--We trust

that this information is not authentic, for it would be a most

pitiful subterfuge to evade the payment of a tax, which is

generally allowed to be a proper one." (_Times, Feb. 1,

1797._)--(_Query, the Duke of Portland._)

All articles of luxury, and very many of absolute necessity, were

taxed to supply the drain of the war--and, doubtless, people had to be

economical--but the following advertisement reduces economy to a

science:--

"ADVANTAGEOUS HAT SUBSCRIPTION. Stamps included.

"Three Hats, value £1, 1s. each, at £1, 14s. 6d. per Ann.,

delivered as follows. Two on Subscription, the third at the end

of eight months, when the two first must be returned, and the

third at the end of the year. Four Hats, value £1, 4s. each, at

£2, 6s. per Ann., delivered as follows. Two on subscribing, and

two at the end of six months, when the two first must be

returned, and the other two at the end of the year. The Hats

changed as the Fashions vary during subscribing. To remove all

prejudices, Gentlemen may call at the Manufactory and see the

quality. Old Hats taken in part of the subscription money. Durant

and Pitra, Hat Manufactory, middle of Monmouth St."--(_Times,

Aug. 25, 1796._)

On Nov. 22, 1798, Pitt brought forward his annual statement, relating

to public finance--and proposed to raise £7,000,000, by a new tax

called a triple assessment--but, eventually, it turned out that it,

with the land tax, brought in but about 4-1/2 Millions. A Briton can

extract some fun, even out of his misfortunes, so they caricatured

this heavy tax. In Dec. 1797 appeared a picture entitled "More

visitors to John Bull; or the Assessed Taxes"--showing four little

imps coming to John Bull. He naturally asks, "What do you want, you

little devils?--ain't I plagued with enough of you already? more pick

pocket's work, I suppose?" But the _diablotins_ courteously reply,

"Please your honour, we are the Assessed Taxes."

On Dec. 3, 1798, Mr. Pitt again made his annual financial

statement--and, of course, he wanted more money--and the way by which

he proposed to raise the necessary funds--was by imposing a Tax on

Income. He proposed that no income under £60 a year should be

touched--and from that sum, to £200 per annum, should be on a smaller

scale than over £200--past which sum--a full tenth of all incomes

would be demanded. The returns were to be made by the person assessed,

subject to the inspection of a surveyor, who should lay before the

commissioners any grounds he might have for suspecting the return to

be false. The commissioners had no power to call for account books, or

to examine clerks, &c. But, if the individual did not clear himself,

and they thought he had not returned sufficient, they could make such

assessment as they thought fit. After a long debate it was carried by

183 to 17, and made law on 18th Mar. 1799. By the accompanying

caricature, "A Visitor to John Bull, for the year 1799, or the

Assessed Taxes taking their leave," it was evidently the public

impression that the Income Tax would supersede the Assessed Taxes. But

it was not so, as they were still kept on.

The little demons still behave courteously towards John Bull, who

looks in undisguised horror at the size of the awful fund (the Income

Tax) now taking possession of him.

The following paragraph would seem, at first sight, rather harsh--but

it must be borne in mind that the War was a cruel drain on our fiscal

resources--and not one penny that had been granted by parliament could

be bated.

[Illustration: The Assessed Taxes taking their departure.]

"The Commissioners of the Stamp Office having been informed that

the practice of letting out newspapers for hire, was carried on

to a very considerable extent, to the great injury of the

revenue, the Commissioners ordered a prosecution to take place,

and a newsman was yesterday summoned before the Lord Mayor, and

convicted in the penalty of £5, as the Act directs."--(_Times,

Oct. 23, 1795._)

* * * * *

"Lending Newspapers. James Berridge, a Newsman, was, on Saturday,

brought before Sir William Addington, and R. Ford, Esq., charged

with letting out Newspapers for hire, from house to house. This

was a prosecution instituted by the Commissioners of the Stamps.

A great number of complaints were brought forward against him,

and he was convicted in six penalties of £5 each. A variety of

others were about to be exhibited against him, but in

consideration of his having a large family, the Solicitor

declined going into them."--(_Times, Jan. 2, 1798._)

* * * * *

"The keepers of several reading-rooms in Fleet Street, and

Shoe-Lane, were, on Saturday, fined £5 for lending newspapers for

hire."--(_Times, Sept. 26, 1798._)

* * * * *

"Government intends to have one fixed standard for Weights, and

Measures, over the whole Kingdom; as the greatest frauds, for

want of that regulation, have, for ages, been practised with

impunity. These regulations are much needed, and are an excellent

subject for taxation. The lower orders of the community are

grievously imposed upon, for want of them, and, doubtless, it

will be a popular mode of taxation, and can give no offence to

any class of people, but those dishonestly employed."--(_Times,

Sept. 15, 1796._)

* * * * *

"The following curious view of the incredible loss sustained by

raising weekly loans of money, at the Pawnbrokers, it is hoped,

will prove an additional incitement to frugality; for certain it

is, that in many instances, 1/6th, and in some cases 1/5th, and

even as high as 1/4th, of the annual earnings of the more

thoughtless, and dissolute part, of the poor, is paid for

temporary accommodations. For instance,

"The person who borrows 3d. in pawn, pays 6d. a year, interest,

but, if taken out weekly, (a thing very common, particularly

during the Lottery),

It is 1/2d. per week, or 850 per cent. on the sum borrowed.

If 6d. it is the same " 425 do.

If 9d. do. " 285 do.

If 1s. do. " 215 do.

If 2s. do. " 107-1/2 do.

If 2s. 6d. do. " 87-1/2 do.

"This explanation should be a warning to those who are so

improvident, as to pawn their Sunday cloaths, every Monday

morning, or 52 times a year, a custom which too frequently

prevails, without reflecting that the Interest paid the

Pawnbroker would, probably, purchase two or three coats, gowns,

or silk cloaks, in the course of the year."--(_Times, Mar. 20,

1797._)

* * * * *

"ON PUBLIC-HOUSES. (Condensed.)

"In the City of London, and within the Bills of Mortality, there

are at present 5,204 licensed Public Houses, and it is calculated

that the Beer, and Spirits, which are consumed in these

receptacles of idleness, and profligacy, by the _labouring

people_, only, is little short of _three millions sterling a

year_. It has been lately discovered, that clubs of apprentice

boys are harboured in Public Houses, for the purpose of

supporting their brethren who run away from their masters, and of

indulging themselves early, in scenes of lewdness, and

drunkenness, which they generally do, by pilfering their masters

property, and disposing of it at the old iron shops.

"In a recent publication, the consumption of Ale, and Porter,

annually, in the metropolis, and its environs, is stated to

be 1,132,147 barrels, equal to 36,625,145 gallons, making

158,400,580 pots at 3-1/2d. £2,311,466 15 10

"And, by another calculation, the

average consumption of Gin, and

Compounds, in Public Houses, previous

to the stoppage of the distillery,

was about 3,000,000 of Gallons 975,000 0 0

----------------

£3,286,466 15 10

"If a conclusion may be drawn from the apparent greater degree of

sobriety, which is manifested, at present, by the labouring

people, and evinced by the number of quarrels, and assaults,

being very considerably diminished, and the pressure, with

respect to the means of living, apparently less than in the

spring of 1795, notwithstanding no charities have been

distributed, and bread is considerably higher, it would seem

reasonable to attribute this favourable change, to the high price

of Gin, which, being in a great measure inaccessible, the lower

ranks have it now in their power, to apply the money, formerly

spent in this way, to the purchase of provisions, perhaps to the

extent of some hundred thousands of Pounds a year, in the

metropolis, alone!"--(_Times, Oct. 4. 1797._)

[Illustration: John Bull and the Income Tax.]

FOOD.

The years 1795-6 were years of great scarcity, and the graphic daily

accounts of the want of food, and of the various substitutes for

bread--the abstinence of all classes, from the King, to the labourer,

bring very vividly to our minds, a state of things, which has never

since obtained in England--

"In consequence of the scarcity of Wheat, arising partly from

such quantities of it being used for hair-powder, several

regiments have, very patriotically, discontinued the use of

hair-powder, which, in these instances, was generally nothing but

flour."--(_Times, Feb. 10, 1795._)

* * * * *

"The Parliamentary Board of Agriculture, in consideration of the

probable scarcity of wheat, have agreed to propose a premium of

One Thousand Pounds, to the person who will grow the largest

breadth of _Potatoes_, on lands never applied to the culture of

that plant before:--they have liberally excluded the Members of

their own Board from becoming candidates for this valuable

prize."--(_Times, Feb. 14, 1795._)

* * * * *

"The general failure of Wheat, throughout Europe, last year,

makes it proper to promote the culture of an increased quantity

of Potatoes, and, as one means of doing it, it is recommended to

Noblemen and Gentlemen, who have large Parks, to break up a part

of them to be planted with Potatoes, those grounds generally

lying dry, will be very proper for the purpose, and fit for

immediate planting with that root. It is hoped that so

benevolent, and patriotic, an object, will be a sufficient

incitement, without a consideration of profit

attached."--(_Times, March 20, 1795._)

* * * * *

"It is hinted by a benevolent mind, who has, on account of meat

being so dear, left off soup in his family, at present, that the

making of soup destroys a great deal of meat, and it is

recommended that the rich leave off making soups, as the meat is

generally wasted, it will relieve a great many poor families in

these dear times."--(_Times, April 27, 1775._)

* * * * *

"Friday, a Court of Common-Council was held at Guildhall: when

the Lord Mayor stated to the Court, the hardships the poor feel

on account of the high price of provisions, on which, Mr. Syms

moved, that a Committee of all the Aldermen, and one Commoner,

out of each Ward, be appointed, to consider the best method to be

adopted for reducing the price, which, after a few observations,

was agreed to.

"Mr. Dixon moved, that, for one year, neither the Corporation,

nor any Committee, be allowed public dinners. It was seconded by

Mr. Kemble, and supported by three, or four, other Members: but

some treated the motion as not seriously meant. Mr. Deputy Birch

moved an amendment, by adding, that the savings by such means, be

paid to the Committee now appointed, to be by them appropriated

for reducing the price of provisions--on which a previous

questioned was moved, and the question being put, there appeared

for it 26; against it 39; Majority against, 13."--(_Times, May

11, 1795._)

* * * * *

"Provisions continue to advance in price. Mutton, in the last

week, rose 4d. per stone of 8 lbs., which now costs the enormous

sum of 5s. in Smithfield Market, sinking the offal; ox beef is

4s. 4d., lamb 6s., veal 5s. 8d.

"If a bounty was to be given on mackarel brought to market, it

would, in a great measure, tend to lower the price of butchers

meat, which a ruinous plan of forestalling, and unfair buying and

selling, has raised to an alarming price.

"A report from the committee appointed at the last Court of

Common Council, to consider of the best means of reducing the

present high price of provisions, was read, giving it as their

opinion, that encouraging the bringing up fish to Billingsgate,

would, in a great measure, reduce the price of meat, with which

report the Court agreed, and £500 was granted for that

purpose."--(_Times, May 18, 1795._)

* * * * *

Advt.--"GUILDHALL, London, May 22, 1795.

"The Committee, appointed by the Court of Common Council, to use

the best Means to increase the Quantity of Fish brought to the

London Market, to reduce the price of Provisions, do hereby give

notice, that they have resolved to give a Bounty of Two Pounds

for every 1000 Mackarel, sold at Billingsgate, at the rate of

20s. per hundred of six score, with a sufficient proof of their

freshness: Four Pounds for every 2000: Six Pounds for every 3000:

Eight Pounds for every 4000, and Ten Pounds for every 5000

Mackarel, sold, as aforesaid. Also, they have resolved to give a

Bounty of Five Pounds per Ton, or Five Shillings for every

Hundred weight of Cod, and Haddock, sold at Billingsgate at the

rate of 2d. per lb., with a sufficient proof of their freshness.

The said Bounties to commence on Monday the 1st June next, and

be paid by applying at the Chamberlain's Office, on producing a

Certificate, of the number, goodness, and prices, of the said

Fish.

RIX."

--(_Times, May 25, 1795._)

* * * * *

"Among the numerous causes which may be assigned for the present

high prices of provisions, especially of poultry, the uniting of

many small farms into one great one, is not the least. It is a

well known fact, that, where three farms have been leased, or

let, to one tenant, which three farms, antecedently, had each a

separate tenant, no more poultry is produced by the union, than

each separately reared, when divided, so that two-thirds are, of

course, lost to the public. This mode of throwing many small

farms into one large farm, by having one, instead of a number of

tenants, however it may profit the landlord, is of very great

injury to the public, inasmuch as it gives a kind of Aristocracy

to the farmers, that enables them, in a great measure, to set

what price they please upon provisions, destroying that

competition, which is always the consequence, where the venders

are numerous. Thus it is that a great part of Oxfordshire has

been bought up by a noble Duke, who, by monopolizing so much

land, and destroying a number of small farms, has done a very

essential injury to the public."--(_Times, June 22, 1795._)

* * * * *

"We are sorry to learn that Wheat rose yesterday nine shillings

per quarter. It is, however, with great satisfaction, we

announce, that several ships, laden with corn, are arrived in the

Downs from Dantzic, and part of their produce is expected to

arrive in time for to-morrow's market."--(_Times, July 7, 1795._)

* * * * *

"The Privy Council, whose constant attention has been directed,

for many months past, to provide the kingdom with a regular

supply of corn, propose to recommend to the country at large, the

use of Household Bread. It is further to be recommended, that

families should not have puddings, or pies, nor any such like

articles made of flour.

"The Magistrates of the General Quarter Sessions for Middlesex,

seem to be acting upon this principle in the resolution passed at

their last Court-day, which we trust will be followed by every

other public body in the kingdom. The disuse of pastry seems to

be a very important consideration.

"The Directors of the East India Co. have set a laudable example

of attention to the distresses of the times, in abridging the

customary expense of their dinners, on Court-days."--(_Times,

July 10, 1795._)

* * * * *

Advt.--"At a General Quarter Session of the Peace, for the County

of Middlesex, the Magistrates assembled, taking into

consideration the present High Prices of Provisions, with the

consequent inconveniences resulting therefrom, and, feeling the

propriety of a general retrenchment in the manner of furnishing

the Table, at this particular time, have come to the following

Resolution, viz., That during the remainder of the present

Session, and during the next Session, in September, no Puddings,

or Pies, nor any the like articles made of Flour, be served to

their table, nor any other provisions, whatsoever, than fish,

beef, mutton, or veal, with vegetables, and household bread.

"By the Court. Selby."

--(_Times, July 9, 1795._)

* * * * *

"Yesterday, the Directors of the Bank of England sent £500 to the

Lord Mayor, requesting he would apply that sum towards the relief

of the industrious poor, in the article of BREAD. The _Sun Fire

Office_ sent £100, to the same worthy Magistrate, for the like

purpose. The different Wards in the City have subscribed, very

liberally, towards the relief of the poor in their present

distress. Public subscriptions are about to be opened for the

same benevolent purpose. Pastry, and puddings, have been

abolished in a number of private houses. The Directors of the

Bank yesterday came to a resolution to have no more public

dinners, while the price of provisions continued so high. This

laudable resolution will, we trust, be followed by all the

corporate bodies in the kingdom."--(_Times, July 11, 1795._)

* * * * *

"The Drapers Company voted the 200 guineas, for reducing the

price of Bread, after the _Court_ had been on a Survey, and, (to

use a technical term) returned to _dine upon a view_. The

following Epigram was put under the Master's plate:--

"In times so hard, how happy 'twere

If thousands, like to you,

Could glut their craving appetites

By _dining on--a view_.

But from your views such works of love

Such general good accrues,

That happier 'twere if each day brought

_New dinners and new views_."

--(_Times, July 11, 1795._)

* * * * *

Advt.--"MIDDLESEX.

"At the General Quarter Session of the Peace of our Lord the

King, holden in and for the County of Middlesex ... a Letter from

his Grace the Duke of Portland, one of her Majesty's Principal

Secretaries of State, was read, inclosing a copy of the following

engagement, entered into by several of the Lords of his Majesty's

most Hon. Privy Council, in the following words:

"In consideration of the present high Price of Wheat, and, in

order to diminish the Consumption thereof, in our respective

Families, so as to leave a larger Supply of this necessary

Article of Food, for the People in general, until the Corn of the

ensuing Harvest shall come into Consumption, and relieve them of

their present difficulties: We, whose Names are hereto

subscribed, being desirous of introducing into common use a

wholesome Bread, at a lower price than must be paid for the sort

of Bread now ordinarily used, do engage that we will not,

ourselves, consume, nor suffer to be consumed, in any of our

Families, until the First Day of October next, at any place where

the sort of Bread undermentioned can be procured, any sort of

Wheaten Bread finer than that which, in an Act of Parliament

passed in the 13th year of his present Majesty's Reign, is called

by the name of Standard Wheaten Bread: which is directed by the

said Act to be made of the Flour of Wheat, which Flour, without

any Mixture, or Division, shall be the whole Produce of the

Grain, the Bran or Hull thereof only excepted, and which shall

weigh three-fourths parts of the weight of the Wheat whereof it

shall be made. We further engage to diminish, as much as

possible, the use of Flour in other articles of Food consumed in

our respective Families. And we earnestly recommend to all our

Fellow Subjects, to adopt these Measures, and strictly adhere to

the same.

Loughborough.

Mansfield.

Chatham.

Portland.

Chesterfield.

J. Eyre.

A. Macdonald.

Spencer.

Hawkesbury.

W. Pitt.

Leicester.

Up. Ossory.

W. Windham.

Bathurst.

Grenville.

Amherst.

Winchelsea.

Stafford.

R. P. Arden.

Dudley Ryder.

C. Townshend.

Kenyon.

Sandwich.

Mornington.

Carlisle.

C. F. Greville.

"Resolved, that this Court, deeply impressed by the wisdom of

this measure, adopt the Regulations stated in the above

Engagement, and resolve strictly to adhere to them, earnestly

recommending them to the serious consideration, and practice, of

all Masters of Families, and other Inhabitants of this County,

&c., &c.

Selby."

--(_Times, July 14, 1795._)

* * * * *

"The want of bread is often more imaginary, than real. There are

many excellent substitutes for this article, which would in

themselves be preferred by many people, if it were a matter of

choice, only, between themselves. Unfortunately, the call for

bread will always be in proportion to the scarcity of it, from

the natural disposition of some to make grievances, and

complaints, and of others to provoke tumult, and riot.

"To make good bread. Take a pottle of fine oatmeal, and lay it in

water, to steep, all night: next morning, it will appear (if too

much water is not put to it) like hasty pudding. This break into

several parts of a peck and a half of barley-meal, to which add

warm water, and yeast, and knead it into dough, as all wheat meal

is commonly done: then mould it into loaves, and bake them. Thus,

a barley loaf may be made hollow, white, and sweet, so as

scarcely to be known from coarse wheaten bread. When skimmed milk

can be had, it will make the bread better still."--(_Times, July

15, 1795._)

* * * * *

"COMMON COUNCIL.

"Yesterday, a Court of Common Council was held at Guildhall, at

which the Lord Mayor, 6 Aldermen, and about 150 Commoners, were

present.

"The Lord Mayor informed the Court, that he had not yet received

any answer to the application made by desire of that Court to his

Majesty's Ministers, requesting them to prohibit the use of Hair

Powder, and Flour, in the Army. It was, however, generally

understood in the Court, that Government was acting in compliance

with the wishes of the Court.

"The Court then proceeded to take into consideration the

Resolutions of his Majesty's Hon. Privy Council, recommending the

use of standard wheaten Bread (see the Advertisement in the

_Times_ of Tuesday last 14th inst.). The Court resolved to adopt,

and to exert themselves to give force to, the Resolution of the

Privy Council, and earnestly recommend the same to their fellow

citizens. A Deputation was appointed to wait on the Privy

Council, relative to some regulations not clearly understood,

respecting the Millers forwarding the sort of Flour necessary for

the purpose to market. It was also the opinion of the Court, that

the said Deputation should recommend to the Privy Council, to

take into consideration the propriety of an indemnity to the

Bakers, in fixing a price to the said Household Bread.

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