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THREE:On the 12th of February, 1823, the President of the Board of Trade said, in his place in Parliament:��"The general exports of the country in the four years from 1815 to 1819 had decreased ��14,000,000 in official value; and he took the official value in preference to the declared, because it was from the quantity of goods produced that the best measure was derived of the employment afforded to the different classes of the community. In the year from the 5th of January, 1819, to the 5th of January, 1820, the exports of the country fell off no less than ��11,000,000; and in looking at that part of it which more completely embraced British or Irish manufacture, he found that the difference in four years was ��8,414,711; and that in the year from the 5th of January, 1820, to the 5th of January, 1821, there was a decrease of ��8,929,629. Nobody, therefore, could be surprised that, at that period, the industry of the country appeared to be in a state of the utmost depression; that our manufacturers were most of them unemployed; that our agriculturists were many of them embarrassed; and that the country, to use the phrase of a friend of his in presenting a petition from the merchants of London, 'exhibited all the appearances of a dying nation.' Though the condition of the agricultural interest was not as favourable as he could wish, still it was most satisfactory for him to state that not only did the exports of last year [1822] exceed those of all the years to which he had been alluding, but also those of the most flourishing year which had occurred during the continuance of the war. In all material articles there had been a considerable increase. The export of cotton had increased ten per cent., and hardware seventeen per cent.; of linens twelve per cent., and of woollens thirteen per cent.; and the aggregate exports of 1822 exceeded those of 1820 by twenty per cent., and of 1821 by seven per cent., notwithstanding a deduction was to be made from the exports of one great article, sugar, owing to a prohibitory decree of Russia, amounting to thirty-five per cent." The result of this prosperous state of things was that, in 1823, the new Chancellor of the Exchequer was enabled to present the best and most popular Budget that had been laid before Parliament for many years, remitting a large amount of taxes that had pressed most heavily on the springs of industry, and inflicted the greatest amount of inconvenience and privation upon the people. The revenue of the nation in that year was ��57,000,000, and the expenditure was estimated at ��49,672,999, leaving a surplus of upwards of ��7,000,000. Of this surplus, ��5,000,000 was set aside for the reduction of the National Debt, and the remainder for the remission of taxes. As the assessed taxes were most oppressive, they were reduced fifty per[239] cent., a reduction which was estimated on the window tax alone at ��1,205,000. On the whole, the assessed taxes were reduced by ��2,200,000. This included ��100,000, the total amount of assessed taxes in Ireland. In England the whole of the window tax was removed from the ground floors of shops and warehouses.

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THREE:PRISONERS OF WAR.

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THREE:The French allowed the retreating Allies no rest. There was no want of men. The Convention, by the menace of the guillotine at home, and the promises of plunder and licence abroad, could raise any number of thousands of men, could find millions of money, and they had not a single feeling of humanity, as the streaming axes of the executioners all over the country showed. They could also fight and daunt their enemies by the same unhesitating ferocity. They had long published to all their armies that no quarter was to be given to British or Hanoverians��they were to be massacred to a man; and they now sent word to the fortresses of Valenciennes, Cond��, Quesnoy, and Landrecies, that unless the garrisons surrendered every soul on their being taken should be butchered. The fortresses were immediately surrendered, for the menace was backed by one hundred and fifty thousand men��the combined troops of Pichegru and Jourdain. Besides, the fortresses in the hands of the Allies were so badly supplied both with ammunition and stores, that they were but dens of famine and impotence. On the 5th of July Ghent opened its gates to the French; on the 9th the French entered Brussels, having driven the Duke of Coburg out of his entrenchments in the wood of Soignies, near which the battle of Waterloo was afterwards fought. They next attacked the Duke of York and Lord Moira at Mechlin, and after a sharp conflict drove them thence. The very next day Clairfait was defeated and obliged to abandon both Louvain and Li��ge. General Beaulieu was driven out of Namur, solely because he had no provisions there for his army, though otherwise the place could have made a long defence. The Duke of York was compelled to abandon the strong and important citadel of Antwerp from the same cause, and to cross the Scheldt into Dutch territory, leaving the French to make their triumphant entry into Antwerp on the 23rd of July. Such was the brilliant campaign of the French in the[435] Netherlands in the summer of 1794��such the ignominious defeat of the Allies, with an army of two hundred thousand men. Pitt, however, bravely struggled to keep up the Coalition. A loan of four million pounds was granted to Austria. At the same time, in addition to the Hessian soldiers engaged, the Duke of Brunswick, the king's relative, was to furnish two thousand two hundred and eighty-nine men on the same liberal terms, and was himself to have an annual allowance of sixteen thousand pounds sterling.

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