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THREE:General Cartaux arrived and took up his position in the villages around Toulon. He was reinforced by General Doppet, from the Rhone, and General Dugommier, from the Var; and the latter had in his corps-d'arm��e a young lieutenant of artillery, who contained in his yet unknown person the very genius of war��namely, Napoleon Buonaparte. Cartaux was a man who had risen from the ranks; Doppet had been a physician in Savoy; and Dugommier was acting on a plan sent from the Convention. Buonaparte suggested what he thought a much superior plan. "All you need," he said, "is to send away the English; and to do that, you have only to sweep the harbour and the roadstead with your batteries. Drive away the[423] ships, and the troops will not remain. Take the promontory of La Grasse, which commands both the inner and outer harbour, and Toulon will be yours in a couple of days." On this promontory stood two forts, Equilette and Balaquier, which had been much strengthened by the English. It was resolved to assault these forts, and batteries opposite to them were erected by the French under Buonaparte's direction. After much desperate fighting, vast numbers of troops being pressed against the forts, that of Balaquier was taken. This gave the French such command of the inner harbour, that Lord Hood called a council of war, and showed the necessity of retiring with the fleet, and thus enabling the Royalists to escape, who would otherwise be exterminated by their merciless countrymen. This was agreed to, and it was resolved to maintain the different forts till the ships had cleared out. The Neapolitans behaved very ill, showing no regard for anything but their own safety. They held two forts��one at Cape Lebrun, and the other at Cape Lesset; these, they said, they would surrender as soon as the enemy approached. They made haste to get their ships and men out of harbour, leaving all else to take care of themselves. The Spaniards and Piedmontese behaved in a much nobler manner. They assisted willingly all day in getting on board the Royalists��men, women, and children. All night the troops began to defile through a narrow sallyport to the boats under the guns of the fort La Malaga. This was happily effected; and then Sir Sidney Smith, who had recently arrived at Toulon, and had volunteered the perilous office of blowing up the powder-magazines, stores, arsenals, and the ships that could not be removed, began his operations. He succeeded in setting fire to the stores and about forty ships of war that were in the harbour.Sir Robert Walpole was not a man, with his huge standing majority, to be readily frightened from his purpose. On the 14th of March, 1733, he brought forward his project in a speech in which he put forth all his ability, and that under a well-maintained air of moderation. He took advantage of the alarm that the tax was to be general, by representing the falsity of that declaration, and the very slight and limited nature of his real proposal. Adverting to what he called the common slander of his having intended to propose a general excise, he said: "I do most unequivocally assert that no such scheme ever entered my head, or, for what I know, the head of any man I am acquainted with. My thoughts have been confined solely to the duties on wine and tobacco; and it was the frequent advices I had of the shameful frauds committed in these two branches that turned my attention to a remedy for this growing evil. I shall for the present confine myself to the tobacco trade." He then detailed the various frauds on the revenue in tobacco, which he stated were of such extent and frequency, that the gross average produce of the tax was seven hundred and fifty thousand pounds.[63] but the nett average only a hundred and sixty thousand pounds. The remedy which he proposed was to transfer this revenue from the Customs to the Excise. That the same might afterwards be applied to wine, a system of warehousing for re-exportation or placing in bond was proposed, which, he said, "would tend to make London a free port, and, by consequence, the market of the world." He held out the expectation that the success of this plan would render the land tax unnecessary, and thus enable the Government to dispense with it entirely.

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