He as

and conduct respecting America. serted, that it had always been his opinion, that the taxation of America could never produce a beneficial revenue to Britain. He had wished to keep the discussion of American taxation as much as possible out of Parliament. To lessen the complaints of the Americans, he had proposed, in 1770, the taking off all the duties but that on tea; and that, in proposing the East India Company should export their teas duty free, he had meant the relief of that Company in such a way as would accommodate the Americans, by affording them tea at a cheaper rate, instead of being a ground of complaint; that the coercion acts were the effects of necessity, not of his inclination; and that the war which afterwards ensued had arisen from the Americans and their abettors. The events of the war, he said, had turned out quite different from what the country had reason to expect; and that to the event, and not his well-grounded expectations, he must make his plan conform. He proposed two bills, one for declaring the

intentions of Great Britain concerning the exercise of the right of taxing the colonies, and, in fact, renouncing the exercise of the right; another for appointing commissioners, with full powers to treat with America. The great defect of Lord North was want of firmness. With an excellent understanding and upright intentions, he too readily sacrificed his own opinion to that of others; there was in his conduct a defect very pernicious either to the public or private manager of important business, he was too easily borne down by opposition to what be bimself thought right. This was very evident in his parliamentary conduct, and it is not unfair to conclude, that it took place sometimes in the cabinet. The more determined abettors of coercive measures were confounded at the proposed abandonment of the plans they had hitherto supported. Mr. Fox professed to approve of the general object of conciliation, and shewed that the means proposed were nearly the same as those intended by Burke in his conciliatory bill some years before: At the same time

he entered into a full discussion of the ignorance and weakness which was compelled, after much loss, to propose plans, that if adopted, when offered some years before, would have prevented that loss. Burke

maintained that the terms of conciliation, however admissible they might have been at the commencement of the contest, would. be now too late, as any terms would be short of independence, which, he affirmed, the Americans had now permanently established for themselves, and had, besides, entered into a treaty with France for securing. To this sound reasoning, founded on accurate information, he added argument less conclusive. He contended that no terms coming from that Administration would be received by the Americans. It is probable that the Americans, or ANY MEN OF SENSE, would consider WHAT the terms were proposed by the contending nation, not who were the agents. The bills, in their passage through the house, were rather the subject of regulation and modification, than of opposition. Several provisions proposed by Burke' were

adopted, and the whole passed without a
division.

The state of the navy, now become a more important subject of discussion than during any former period of the war, as France had manifested hostile intentions, ! called forth the powers of Fox and Burke. In considering the navy, it appears that Burke either had been deficient in his usual information, or had argued more as a party man than as an impartial statesman. The navy, as it appeared from the number of well appointed ships employed in various ́, quarters, or ready to be sent to sea, was in · a very respectable state. Burke asserted that no officer of character would be induced

to take the command of a fleet in such a
condition, an assertion in which he was to-
tally wrong, as several officers of high re-
putation declared their willingness to serve,
and one of the first professional respecta-
bility, highly esteemed by Burke himself,
actually undertook the command of the
principal fleet. To blame Administration,

when really wrong, was the duty of a patriotic senator: to censure them in every case, whether wrong or right, was the part merely of an Opposition member. Burke, indeed, as we have seen in the Thoughts on the Cause of the Discontents,' avowed himself a party man, and persisted, during a great portion of his life, in that declaration. His avowal that he was so is nothing to the merit or demerit of the question; parties are right or wrong according to their object, and the means they employ. To attack not measures only, but men, whatever the measures be, though commonly practised by parties, is inconsistent with justice and truth. It is on questions of great and general policy, involving measures and not men, that we are to look for the exertions of Burke in their highest intellectual, moral, and political excellence. Fox made a motion for an inquiry into the unfortunate expedition from Canada, the purport of which was to prove that the Minister was to blame for the disaster; that the plan was wrong; that Burgoyne had acted agree