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The year 1810 opened with violent debates on the conduct of the late Ministry, and the miserable management of the Walcheren Expedition. The King's Speech, read by commission, passed over the disasters in Belgium entirely, and spoke only of Wellesley's glorious victory at Talavera. But the Opposition did not pass over Walcheren; in both Houses the whole business was strongly condemned by amendments which, however, the Ministry managed to get negatived by considerable majorities. Both Castlereagh and Canning defended their concern in the expedition. They declared that the orders were to push forward and secure Antwerp, and destroy the docks and shipping there, not to coop up the troops in an unhealthy island swamp; and that they were not responsible for the mismanagement of the affair. This threw the onus on Lord Chatham, the commander, but did not exonerate Ministers for choosing such a commander; and though they were able to defeat the amendments on the Address, they were not able to prevent the appointment of a secret committee to inquire into the conduct and policy of the expedition. The committee was secret, because Buonaparte carefully read the English newspapers, and Parliament was desirous of keeping from his knowledge the wretched blunders of our commanders. This object, however, was not achieved, for the evidence given before the committee oozed out and appeared in our newspapers, and was duly set forth in the Moniteur for the edification of France and the Continent. Notwithstanding the frightful details laid before the committee, and the gross proof of dilatoriness and neglect, Ministers succeeded in negativing every condemnatory motion; and though General Craufurd actually carried resolutions affirming the propriety of taking and keeping the island of Walcheren, awfully fatal as it was, still Lord Chatham, though exculpated by the Court and Parliament, was by no means acquitted by the country, and he found it necessary to surrender his post of Master-General of the Ordnance.

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Having obtained a favourable episcopal bench, King William now endeavoured to introduce measures of the utmost wisdom and importancemeasures of the truest liberality and the profoundest policynamely, an Act of Toleration of dissent, and an Act of Comprehension, by which it was intended to allow Presbyterian ministers to occupy livings in the Church without denying the validity of their ordination, and also to do away with various things in the ritual of the Church which drove great numbers from its community. By the Act of Tolerationunder the name of "An Act for exempting their Majesties' Protestant subjects dissenting from the Church of England from the penalties of certain laws"dissenters were exempt from all penalties for not attending church and for attending their own chapels, provided that they took the new oaths of Allegiance and Supremacy, and subscribed to the declaration against Transubstantiation, and also that their chapels were registered, and their services conducted without the doors being locked or barred. As the Quakers would take no oaths, they were allowed to subscribe a declaration of fidelity to the Government, and a profession of their Christian belief.Napoleon, reinforced by a number of French, Bavarian, Würtemberg, and Saxon troops, moved off to attack the Allies at Bautzen, on the 19th of May. He had detached Lauriston and Ney towards Berlin to rout Bülow, but they were stopped by Barclay de Tolly and Yorck at K?nigswartha and at Weissig, and compelled to retreat. On the 21st Ney combined with Napoleon, and they made a united attack on Blucher's position on the fortified heights of Klein and Klein-Bautzen. In this battle German fought against German, the Bavarians against Bavarians, for they took both sides, such was the dislocated state of the nation. It was not till after a long and desperately-fought battle that the Allies were compelled to give ground, and then they retired, without the loss of a single gun, and posted themselves strongly behind the fortress of Schweidnitz, so famous in the campaigns of Frederick of Prussia.<024>
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FORE:There was a radical difference in spirit between the Viceroy and the Premier. The former sympathised warmly with the Roman Catholics in their struggles for civil equality, feeling deeply the justice of their cause. The Duke, on the other hand, yielded only to necessity, and thought of concession not as a matter of principle, but of expediency; he yielded, not because it was right[291] to do so, but because it was preferable to having a civil war. The feeling of Mr. Peel was somewhat similar; it was with him, also, a choice of evils, and he chose the least.
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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.ABBOTSFORD AND THE EILDON HILLS. (From a Photograph by Valentine & Sons, Dundee.)On the Rhine, the war was carried on quite into the winter. The King of Prussia did not stay longer than to witness the surrender of Mayence; he then hurried away to look after his new Polish territory, and left the army under the command of the Duke of Brunswick. Brunswick, in concert with Wurmser and his Austrians, attacked and drove the French from their lines at Weissenburg, took from them Lauter, and laid siege to Landau. Wurmser then advanced into Alsace, which the Germans claimed as their old rightful territory, and invested Strasburg. But the Convention Commissioners, St. Just and Lebas, defended the place vigorously. They called forces from all quarters; they terrified the people into obedience by the guillotine, Lebas saying that with a little guillotine and plenty of terror he could do anything. But he did not neglect to send for the gallant young Hoche, and put him at the head of the army. Wurmser was compelled to fall back; Hoche marched through the defiles of the Vosges, and, taking Wurmser by surprise, defeated him, made many prisoners, and captured a great part of Wurmser's cannon. In conjunction with Pichegru, Dessaix, and Michaud, he made a desperate attack, on the 26th of December, on the Austrians in the fortified lines of Weissenburg, whence they had so lately driven the French; but the Duke of Brunswick came to their aid, and enabled the Austrians to retire in order. Hoche again took possession of Weissenburg; the Austrians retreated across the Rhine, and the Duke of Brunswick and his Prussians fell back on Mayence. Once there, dissatisfied with the Prussian officers, he resigned his command, he and Wurmser parting with much mutual recrimination. Wurmser was not able long to retain Mayence; and the French not only regained all their old positions, before they retired to winter quarters, but Hoche crossed the lines and wintered in the Palatinate, the scene of so many French devastations in past wars. The French also repulsed the enemy on the Spanish and Sardinian frontiers.The way having been thus prepared, Mr. O'Connell proceeded to the scene of the contest. On the day of his departure his carriage, with four horses, drove into the yard of the Four Courts, where he had been engaged on an important trial. Having concluded his address to the judges, he put off his wig and gown, and proceeded through the hall, where he was followed by the lawyers and the persons from the different courts, so that the judges were deserted. Stepping into his open barouche, accompanied by Mr. P. O'Gorman, secretary of the Association, Mr. R. Scott, solicitor, and Father Murphy, the celebrated parish priest of Corrofin, he drove off amidst the cheers of all present. The greatest possible excitement prevailed along the whole route, and he enjoyed an ovation at every town he passed through. At Ennis, though he entered the town by daybreak, the traders and the inhabitants turned out in procession to meet him. Priests swarmed in all the streets, and in every face there was an unconcealed expression of joyous and exulting triumph.
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