The appearance of this new element in the struggle changed its whole conditions; and it was with renewed hope that Pitt lavished subsidies on the two allies at the close of 1798. But his preparations for the new strife were far from being limited to efforts abroad. In England he had found fresh resources in an Income-Tax, from which he anticipated an annual return of ten millions. Heavy as the tax was, and it amounted to ten per cent on all incomes above £200 a year, the dogged resolution of the people to fight on was seen in the absence of all opposition to this proposal. What was of even greater importance was to remove all chance of fresh danger from Ireland. Pitt's temper was of too statesmanlike a mould to rest content with the mere suppression of insurrection or with the system of terrorism which for the moment held the country down. His disgust at "the bigoted fury of Irish Protestants" had backed Lord Cornwallis in checking the reprisals of his troops and of the Orangemen; but the hideous cruelty which he was forced to witness brought about a firm resolve to put an end to the farce of "Independence" which left Ireland helpless in such hands. The political necessity for a union of the two islands had been brought home to every English statesman by the course of the Irish Parliament during the disputes over the Regency. While England repelled the claims of the Prince of Wales to the Regency as of right, the legislature of Ireland admitted them. As the only union left between the two peoples since the concession of legislative independence was their obedience to a common ruler, such an act might conceivably have ended in their entire severance; and the sense of this danger secured a welcome in England for the proposal which Pitt made at the opening of 1799 to unite the two Parliaments. The opposition of the Irish borough-mongers was naturally stubborn and determined, and when the plan was introduced into the Parliament at Dublin, it was only saved from rejection by a single vote. But with men like these it was a sheer question of gold; and their assent was bought with a million in money, and with a liberal distribution of pensions and peerages. Base and shameless as were such means, Pitt may fairly plead that they were the only means by which the bill for the Union could have been passed. As the matter was finally arranged in June 1800, one hundred Irish members became part of the House of Commons at Westminster, and twenty-eight temporal peers chosen by their fellows for life, with four spiritual peers succeeding in a fixed rotation, took their seats in the House of Lords. Commerce between the two countries was freed from all restrictions, and every trading privilege of the one thrown open to the other, while taxation was proportionately distributed between the two peoples. [Sidenote: France and the Coalition.]