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THREE:Admirable as was the character of Caroline, she has been accused of retaining her resentment against her son to the last. Pope and Chesterfield affirm that she died refusing to see or forgive her son; but Ford, though he says she would not see him, states that she "heartily forgave him"; and Horace Walpole says she not only forgave him, but would have seen him, but that she feared to irritate her husband. To Sir Robert Walpole she expressed her earnest hope that he would continue to serve the king as faithfully as he had done, and, curiously enough, recommended the king to him, not him to the king. She died on the 20th of November, perhaps more lamented by Walpole than by her own husband (though, as Lord Hervey tells us, George was bitterly affected), for Walpole well knew how much her strong sense and superior feeling had tended to keep the king right, which he could not hope for when she was gone. The king appeared to lament her loss considerably for a time, that is, till consoled by his mistress, the Countess of Walmoden, whom he had kept for a long time at Hanover, and now soon brought over to England. He sent for her picture when she was dead, shut himself up with it some hours, and declared, on reappearing, that he never knew the woman worthy to buckle her shoe.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.

THREE:While this was going on, the town of San Sebastian was stormed by the British. Sir Thomas Graham conducted the assault, which was led on by the brigade of General Robinson, bravely supported by a detachment of Portuguese under Major Snodgrass. The place was captured; the French were driven through it to the castle standing on a height, in which they found refuge. Seven hundred prisoners were taken. The British lost two thousand men in the assault—a loss which would have been far greater had a mine, containing one thousand two hundred pounds of gunpowder, exploded, but which was fortunately prevented by the falling in of a saucisson. Many less would have fallen, however, had General Graham allowed shells to be thrown into the town, which he would not, on account of the inhabitants. But the French had not only prepared this great mine, but exploded various other appliances for setting the town on fire. In fact they showed no care for the people or the town. When driven to the castle, after a murderous street fight—in which they picked off our men from behind walls and windows, killing Sir Richard Fletcher, the commanding engineer, and wounding Generals Robinson, Leith, and Oswald, besides slaughtering heaps of our men—they continued to fire down the streets, killing great numbers of the inhabitants besides our soldiers. Yet, after all, they charged Lord Wellington with not only throwing shells into the town, but with[61] setting it on fire, and plundering it. His lordship indignantly repelled these accusations in his letter to his brother, Sir Henry Wellesley. He declares that he himself had been obliged to hasten to his headquarters at Lezaco, on the morning of the 31st of August, but that he saw the town on fire in various places before our soldiers entered it; in fact, the French had set it on fire in six different places, and had their mine exploded scarcely a fragment of the town would have been left, or a single inhabitant alive. The lenity shown to the town by Wellington and Graham, who acted for him, was not used towards their calumniators in the castle. It was stoutly bombarded, and being soon almost battered to pieces about the ears of the defenders, the French surrendered on the 8th of September, two thousand five hundred in number; but the siege of both town and fort had cost the allies four thousand men in killed and wounded. Had the town been, as the French represented, bombarded like the castle, some thousands of English and Portuguese lives would have been spared, but at the expense of the inhabitants.At this juncture, when the eyes of all Europe were turned on the new Republic of America, Congress gave a proof of its utter contempt of those principles of honour which are regarded as the distinguishing characteristics of civilised nations. The convention on which General Burgoyne's army had surrendered was deliberately violated. It had been stipulated that his troops should be conveyed to Boston, and there suffered to embark for England in British transports to be admitted to the port for that purpose. But no sooner did Congress learn this stipulation than it showed the utmost reluctance to comply with it. It was contended that these five thousand men would liberate other five thousand in England to proceed to America. It was therefore determined to find some plea for evading the convention. An article of the convention provided that the English officers should be quartered according to their rank; but they complained that six or seven of them were crowded into one small room, without regard either to rank or comfort. But Burgoyne, finding remonstrance useless at Boston, wrote to Gates reminding him of his engagements in the convention, and declaring such treatment a breach of public faith. This was just one of those expressions that Congress was watching for, and they seized upon it with avidity. "Here," they said, "is a deep and crafty scheme—a previous notice put in by the British General to justify his future conduct; for, beyond all doubt, he will think himself absolved from his obligation whenever released from his captivity, and go with all his troops to reinforce the army of Howe." Burgoyne offered at once to give Congress any security against such imagined perfidy. But this did not suit Congress—its only object was to fasten some imputation on the English as an excuse for detaining them contrary to the convention, and they went on to raise fresh obstacles.

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