ONE:In preparing to meet the invasion of the Allies Napoleon had to encounter the most formidable difficulties. In Russia and in this German campaign he had seen the bulk of his veteran army dissipatednay, destroyed. After all his years of incessant drafts on the life-blood of France, six hundred thousand men could not be readily replaced. To replace a fourth of that number with well-disciplined troops was impossible. He could draw none from Germany, for his boasted Confederation of the Rhine had disappeared as a summer cloud, and the very princes on whom he had relied were marching against him in the vast army of the Allies. He could draw none from Italy; for there Eugene Beauharnais was contending, with only about forty-five thousand men, against the much more numerous Austrians; whilst his brother-in-law, Murat, his dashing cavalry general, was gone over to the enemy. Poland would send him no more gallant regiments, for he had grievously deceived the Poles; and his trusted ally of Denmark lay trodden under foot by his former companion-in-arms, Bernadotte. When he turned his eyes over France, which had so long sent forth her hordes to desolate Europe at his bidding, he beheld a prospect not much more cheering. The male population, almost to a man, was drained off, and their bones lay bleaching in the torrid sands of Egypt and Syria, the rugged sierras of Spain and Portugal, in the fens of Holland and the sandy flats of Belgium, on many a heath and plain in Germany, and far away amid the mocking snows of frozen Muscovy. The fields of "la belle France" were being cultivated by old men, by women, and mere boys. Those who had been so long buoyed up under the loss of husbands, fathers, and children, by the delusive mirage of the glory of the "grand nation," now cursed the tyrant whose insane ambition had led such millions of the sons of France to the great slaughter-house of war. The conscriptions, therefore, were very little attended to. Besides this, Buonaparte was well aware that there remained a strong leaven of Jacobinism in Paris and the large towns, and he was afraid of calling out city guards to set at liberty other soldiers, lest, in the hour of his absence and weakness, they should rise and renounce his authority.
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FORE:But the year 1809 opened with one auspicious circumstance. There was no relief from the necessity of continuing the flight; but the proud Corsican, who hoped to annihilate the "English leopards," was suddenly arrested in his pursuit, and called away to contend with other foes. On the 1st of January he was in Astorga, and from the heights above it could see the straggling rear of the British army. Nothing but the most imperative urgency prevented him from following, and seeking a triumph over the hated Britishbut that urgency was upon him. Pressing dispatches from France informed him that the North was in ferment, and that Austria was taking the field. The intelligence was too serious to admit of a moment's delay; but he made sure that Soult could now conquer the British, and on the 2nd he turned his face northward, and travelled to Paris with a speed equal to that with which he had reached Spain.At length Argyll, whose movements had been hastened by the arrival of General Cadogan, prepared to march northwards through deep snow and villages burnt by the Pretender's order. On the 30th of January the rebel army retreated from Perth, the Highland soldiers, some in sullen silence, others in loud curses, expressing their anger and mortification at this proceeding. The inhabitants looked on in terror, and bade adieu to the troops in tears, expecting only a heavy visitation for having so long harboured them. Early the next morning they crossed the deep and rapid Tay, now, however, a sheet of solid ice, and directed their march along the Carse of Gowrie towards Dundee.
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FORE: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.MARSHAL NEY.
