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fling indeed-There is no such euthanasia for the British constitution

not enjoy. The moment the struggle begins, it ends. They talk of Mr. Hume's euthanasia of the British constitution, gently expiring without a groan, in the paternal arms of a mere monarchy. In a monarchy !-fine tri- The manuscript copy of this letter ends nere,

MADAM,

*

A LETTER

TO THE EMPRESS OF RUSSIA.

THE Comte de Woronzow, your imperial majesty's minister, and Mr. Fawkener, have informed me of the very gracious manner in which your imperial majesty, and after your example, the archduke and archdachess, have condescended to accept my humble endeavours in the service of that cause which connects the rights and duties of sovereigns with the true interest and happiness of their people.

If, confiding in titles derived from your own goodness, I venture to address, directly to your imperial majesty, the expressions of my gratitude for so distinguished an honour, I hope it will not be thought a presumptuous intrusion. I hope, too, that the willing homage I pay to the high and ruling virtues which distinguish your imperial majesty, and which form the felicity of so large a part of the world, will not be looked upon as the language of adulation to power and greatness. In my humble situation, I can behold majesty in its splendour without being dazzled, and I am capable of respecting in its fall.

It is, madam, from my strong sense of what is due to dignity in undeserved misfortune, that I am led to felicitate your imperial majesty on the use you have lately made of your power. The princes and nobility of France, who from honour and duty, from blood and from principle, are attached to that unhappy crown, have experienced your favour and countenance: and there is no doubt, that they will finally enjoy the full benefit of your protection. The generosity of your imperial majesty has induced you to take an interest in their cause, and your sagacity has made you perceive, that in the case of the sovereign of France, the cause of all sovereigns is tried; that in the case of its church, the cause of all churches; and that in the case of its nobility is tried the cause of all the respectable orders of all society, and even of society itself.

Your imperial majesty has sent your minister to reside where the crown of France, in this disastrous eclipse of royalty, can alone

truly and freely be represented; that is, in its royal blood, where alone the nation can be represented—that is, in its natural and inherent dignity. A throne cannot be represented by a prison. The honour of a nation cannot be represented by an assembly which disgraces and degrades it; at Coblentz only the king and the nation of France are to be found.

Your imperial majesty, who reigns and lives for glory, has nobly and wisely disdained to associate your crown with a faction which has for its object the subversion of all thrones.

You have not recognised this universal public enemy as a part of the system of Europe. You have refused to sully the lustre of your empire by any communion with a body of fanatical usurpers and tyrants, drawn out of the dregs of society, and exalted to their evil eminence by the enormity of their crimes; an assemblage of tyrants, wholly destitute of any distinguished qualification, in a single person among them, that can command reverence from our reason, or seduce it from our prejudices. These enemies of sovereigns, if at all acknowledged, must be acknowledged on account of that enmity alone. They have nothing else to recommend them.

Madam, it is dangerous to praise any human virtue before the accomplishment of the tasks which it imposes on itself. But in expressing my part of what, I hope, is, or will become, the general voice, in admiration of what you have done, I run no risk at all. With your imperial majesty, declaration and execution, beginning and conclusion, are, at their different seasons, one and the same thing.

On the faith and declaration of some of the first potentates of Europe, several thousands of persons, comprehending the best men aud the best gentlemen in France, have given up their country, their houses, their fortunes, their professional situation, their all; and are now in foreign lands, struggling under the most grievous distresses. Whatever appearances may menace, nobody fears that they

can be finally abandoned. Such a derelic tion could not be without a strong imputation on the public and private honour of sovereignty itself, nor without an irreparable injury to its interests. It would give occasion to represent monarchs as natural enemies to each other; and that they never support or countenance any subjects of a brother prince, except when they rebel against him. We individuals, mere spectators of the scene, but who seek our liberties under the shade of legal authority, and of course sympathize with the sufferers in that cause, never can permit ourselves to believe that such an event can disgrace the history of our time. The only thing to be feared is delay; in which are included many mischiefs. The constancy of the oppressed will be broken; the power of tyrants will be confirmed. Already the multitude of French officers, drawn from their several corps, by hopes inspired by the freely declared disposition of sovereigns, have left all the posts, in which they might one day have effectually served the good cause abandoned to the enemy. Your imperial majesty's just influence, which is still greater than your extensive power, will animate and expedite the efforts of other sovereigns. From your wisdom other states will learn, that they who wait until all the powers of Europe are at once in motion can never move at all. It would add to the unexampled calamities of our time, if the uncommon union of sentiment in so many powers should prove the very cause of defeating the benefit which ought to flow from their general good disposition. No sovereign can run any risk from the designs of other powers, whilst engaged in this glorious and necessary

work.

If any attempt could be feared, your imperial majesty's power and justice would secure your allies against all danger. Madam, your glory will be complete, if after having given peace to Europe by your moderation, you shall bestow stability on all its governments by your vigour and decision. The debt which your imperial majesty's august predecessors have contracted to the antient manners of Europe, by means of which they civilized a vast empire, will be nobly repaid by preserving those manners from the hideous change with which they are now menaced. By the intervention of Russia the world will be preserved from barbarism and ruin.

A private individual, of a remote country, in himself wholly without importance, unauthorized and unconnected, not as an English subject, but as a citizen of the world, presumes to submit his thoughts to one of the greatest and wisest sovereigns that Europe has seen. He does it without fear, because he does not involve in his weakness (if such it is )his king, his country, or his friends. He is not afraid that he shall offend your imperial majesty; because, secure in itself, true greatness is always accessible; and because respectfully to speak what we conceive to be truth is the best which can be paid to true dignity.

I am, madam, with the utmost possible respect and veneration,

Your imperial majesty's

most obedient and
most humble servant,

EDM. BURKE. Beaconsfield, November 1st, 1791.

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proposed absentee tax is its tendency to separate friends, and to make as ugly breaches in private society as it must make in the unity of the great political body. I am sure, that much of the satisfaction of some circles in London will be lost by it. Do you think that our friend Mrs. Vesey, will suffer her husband to vote for a tax that is to destroy the evenings at Bolton Row? I trust we shall have other supporters of the same sex, equally powerful, and equally deserving to be so, who will not abandon the common cause of their own liberties and our satisfactions. We shall be barbarised on both sides of the water, if we do not see one another now and then. We shall sink into surly, brutish Johns, and you will degenerate into wild Irish. It is impossible that we should be the wiser, or the more agreeable; certainly we shall not love one another the better for this forced separation, which our ministers, who have already done so much for the dissolution of every other sort of good connection, are now meditating for the further improvement of this too well united empire. Their next step will be to encourage all the colonies, about thirty separate governments, to keep their people from all intercourse with each other, and with the mother country. A gentleman of New-York or Barbadoes will be as much gazed at as a strange animal from Nova-Zembla or Ota heite; and those rogues, the travellers, will tell us what stories they please about poor old Ireland.

In all seriousness (though I am a great deal more than half serious in what I have been saying) I look upon this projected tax in a very evil light; I think it is not advisable; I am sure it is not necessary; and as it is not a mere matter of finance, but involves a political question of much importance, I consider the principle and precedent as far worse than the thing itself. You are too kind in imagining I can suggest any thing new upon the subject. The objections to it are very glaring, and must strike the eyes of all those who have not their reasons for shutting them against evident truth. I have no feelings or opinions on this subject which I do not partake with all the sensible and informed people that I meet with. At first I could scarcely meet with any one who could believe that this scheme originated from the English government. They considered it not only as absurd, but as something monstrous and unnatural. In the first instance, it strikes at the power of this country; in the end, at the union of the whole empire. I do not mean to express, most certainly I do not

entertain in my mind any thing invidious concerning the superintending authority of Great Britain. But if it be true, that the several bodies which make up this complicated mass, are to be preserved as one empire, an authority sufficient to preserve that unity, and by its equal weight and pressure to consolidate the various parts that compose it, must reside somewhere: that somewhere can only be in England. Possibly any one member, distinctly taken, might decide in favour of that residence within itself; but certainly no member would give its voice for any other except this. So that I look upon the residence of the supreme power to be settled here; not by force or tyranny, or even by mere long usage, but by the very nature of things, and the joint consent of the whole body.

If all this be admitted, then without question this country must have the sole right to the imperial legislation: by which I mean that law which regulates the polity and economy of the several parts, as they relate to one another and to the whole. But if any of the parts, which (not for oppression, but for order) are placed in a subordinate situation, will assume to themselves the power of hindering or checking the resort of their municipal subjects to the centre, or even to any part of the empire, they arrogate to themselves the imperial rights, which do not, which cannot belong to them, and, so far as in them lies, destroy the happy arrangement of the entire empire.

A free communication, by discretionary residence, is necessary to all the other purposes of communication. For what purpose are the Irish and plantation laws sent hither, but as means of preserving this sovereign constitution? Whether such a constitution was originally right or wrong, this is not the time of day to dispute. If any evils arise from it, let us not strip it of what may be useful in it. By taking the English privy council into your legislature, you obtain a new, a further, and, possibly, a more liberal consideration of all your acts. If a local legislature shall, by oblique means, tend to deprive any of the people of this benefit, and shall make it penal to them to follow into England the laws which may affect them, then the English privy council wil have to decide upon your acts without those lights that may enable them to judge upon what grounds you made them, or how far they ought to be modified, received, or rejected.

To what end is the ultimate appeal in judicature lodged in this kingdom, if men may be disabled from following their suits here, and

may be taxed into an absolute denial of justice? You observe, my dear sir, that I do not assert, that, in all cases, two shillings will necessarily cut off this means of correcting legislative and judicial mistakes, and thus amount to a denial of justice. I might indeed state cases, in which this very quantum of tax would be fully sufficient to defeat this right. But I argue not on the case, but on the principle, and I am sure the principle implies it. They who may restrain, may prohibit. They who may impose two shillings, may impose ten shillings in the pound; and those who may condition the tax to six months annual absence may carry that condition to six weeks, or even to six days, and thereby totally defeat the wise means which have been provided for extensive and impartial justice, and for orderly, well-poised and well-connected government. What is taxing the resort to and residence in any place, but declaring, that your connec tion with that place is a grievance ? Is not such an Irish tax, as is now proposed, a virtual declaration, that England is a foreign country, and a renunciation on your part of the principle of common naturalization, which runs through this whole empire.

Do you, or does any Irish gentleman think it a mean privilege, that, the moment he sets his foot upon this ground, he is to all intents and purposes an Englishman? You will not be pleased with a law which, by its operation tends to disqualify you from a seat in this parliament; and if your own virtue or fortune, or if that of your children should carry you or them to it, should you like to be excluded from the possibility of a peerage in this kingdom? If in Ireland we lay it down as a maxim, that a residence in Great Britain is a political evil, and to be discouraged by penal taxes, you must necessarily reject all the privileges and benefits which are connected with such a residence.

I can easily conceive, that a citizen of Dublin, who looks no further than his counter, may think that Ireland will be repaid for such a loss by any small diminution of taxes, or any increase in the circulation of money that may be laid out in the purchase of claret or groceries in his corporation. In such a man an errour of that kind, as it would be natural, would be excusable. But I cannot think that any educated man, any man who looks with an enlightened eye on the interest of Ireland, can believe that it is not highly for the advantage of Ireland, that this parliament, which, whether right or wrong, whether we will or not, will make some laws to bind Ireland,

should always have in it some persons, who, by connection, by property, or by early prepossessions and affections, are attached to the welfare of that country. I am so clear upon this point, not only from the clear reason of the thing, but from the constant course of my observation, by now having sat eight sessions in parliament, that I declare it to you as my sincere opinion, that (if you must do either the one or the other) it would be wiser by far, and far better for Ireland, that some new privileges should attend the estates of Irishmen, members of the two houses here, than that their characters should be stained by penal imposi tions, and their properties loaded by unequal and unheard-of modes of taxation. I do really trust, that when the matter comes a little to be considered, a majority of our gentlemen will consent to establish such a principle of disqualification against themselves and their posterity, and for the sake of gratifying the schemes of a transitory administration of the cock-pit or the castle, or in compliance with the lightest part of the most vulgar and transient popularity, fix so irreparable an injury on the permanent interest of their country,

This law seems, therefore, to me, to go directly against the fundamental points of the legislative and judicial constitution of these kingdoms, and against the happy communion of their privileges. But there is another matter in the tax proposed, that contradicts as essentially a very great principle necessary for preserving the union of the various parts of a state; because it does, in effect, discountenance mutual intermarriage and inheritance; things that bind countries more closely together than any laws or constitutions whatsoever. Is it right that a woman who marries into Ireland, and perhaps well purchases her jointure or her dower there, should not, after her husband's death, have it in her choice to return to her country and her friends without being taxed for it?

If an Irish heiress should marry into an English family, and that great property in both countries should thereby come to be united in this common issue, shall the descendant of that marriage abandon his natural connection, his family interests, his public and private duties, and be compelled to take up his residere in Ireland? Is there any sense or any justice in it, unless you affirm that there shall be no such intermarriage and no such mutual inheritance between the natives? Is there a shadow of reason, that because a Lord Rockingham, a Duke of Devonshire, a Sir Geoge Saville, possess property in Ireland,

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which has descended to them without any act of theirs, they should abandon their duty in parliament, and spend the winters in Dublin? or, having spent the session in Westminister, must they abandon their seats and all their family interest in Yorkshire and Derbyshire, and pass the rest of the year in Wicklow, in Cork, or Tyrone?

See what the consequence must be, from a municipal legislature considering itself as an unconnected body, and attempting to enforce a partial residence. A man may have property in more parts than two of this empire. He may have property in Jamaica and in North America, as well as in England and Ireland. I know some that have property in all of them. What shall we say to this case? After the poor distracted citizen of the whole empire has, in compliance with your partial law, removed his family, bid adieu to his connectious, and settled himself quietly and snug in a pretty box by the Liffey, he hears that the parliament of Great Brirain is of opinion, that all English estates ought to be spent in England, and that they will tax him double if he does not return. Suppose him then, (if the nature of the two laws will permit it) providing a flying camp, and dividing his year as well as he can, between England and Ireland, and at the charge of two town-houses and two country-houses in both kingdoms; in this situation he receives an account that a law is transmitted from Jamaica, and another from Pennsylvania, to tax absentees from these provinces, which are impoverished by the European residence of the possessors of their lands. How is he to escape this ricochet crossfiring of so many opposite batteries of police and regulation? If he attempts to comply, he is likely to be more a citizen of the Atlantic ocean and the Irish sea, than of any of these countries. The matter is absurd and ridiculous; and while-ever the ideas of mutual marriages, inheritances, purchases, and privileges subsist, can never be carried into execution with common sense or common justice.

I do not know how gentlemen of Ireland reconcile such an idea to their own liberties, or to the natural use and enjoyment of their estates. If any of their children should be left in a minority, and a guardian should think, as many do, (it matters not whether properly or no) that his ward had better be educated in a school or university here than in Ireland, is he sure that he can justify the bringing a tax of ten per cent., perhaps twenty, on his pupil's estate, by giving what, in his opinion, is the best education in general, or the best

for that pupil's particular character and cir cumstances? Can he justify his sending him to travel, a necessary part of the higher style of education, and, nothwithstanding what some narrow writers have said, of great benefit to all countries, but very particularly so to Ireland? Suppose a guardian, under the authority or pretence of such a tax of police, had prevented our dear friend, Lord Charlemont, from going abroad, would he have lost no satisfaction? Would his friends have lost nothing in the companion? Would his country have lost nothing in the cultivated taste with which he has adorned it in so many ways? His natural elegance of mind would undoubtedly do a great deal; but I will venture to assert, without the danger of being contradicted, that he adorns his present residence in Ireland much the more for having resided a long time out of it. Will Mr. Flood himself think he ought to have been driven by taxes into Ireland, whilst he prepared himself, by an English education, to understand and to defend the rights of the subject in Ireland, or to support the dignity of government there, according as his opinions, or the situation of things, may lead him to take either part, upon respectable principles? I hope it is not forgot, that an Irish act of parliament sends its youth to England for the study of the law, and compels a residence in the inns of court here for some years. Will you send out with one breath and recall with another? This act plainly provides for that intercourse which supposes the strictest union in laws and policy, in both which the intended tax supposes an entire separation.

It would be endless to go into all the inconveniences this tax will lead to, in the conduct of private life and the use of property. How many infirm people are obliged to change their climate, whose life depends upon that change? How

many families straitened in their circumstances are there, who, from the shame, sometimes from the utter impossibility otherwise of retrenching, are obliged to remove from their country, in order to preserve their estates in their families? You begin then to burthen these people precisely at the time when their circumstances of health and fortune render them rather objects of relief and commiseration.

I know very well, that a great proportion of the money of every subordinate country will flow towards the metropolis. This is unavoidable. Other inconveniences too will result to particular parts:-and why? Why, because they are particular parts; each a member of

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