December 4th.--Mr. Pelham opened the Land Tax of three shillings in the pound; and recommended as his maxim _to preserve and improve our situation, seldom to gain, and then our enemies will not be offended_. Lord Harley and Beckford, with Vyner, Oglethorpe, Robinson, Admiral Vernon, Sydenham, Thornton, and Cooke, (the sad refuse of all the last Oppositions,) opposed it. So did Sir John Barnard, who said, “He had declared two years ago, that, if the peace continued, he would vote no more for three shillings; that the peace was made because our Allies had not contributed equally to the expense of the war; and he proposed a wild scheme of tying down 600,000_l._ a year, out of the Sinking Fund, to pay the National Debt, by which means, in fifty years, we should be able to carry on as extensive a war as ever we ought to wage.” A scheme by which, if strictly pursued, and a new war should intervene, we should be paying off money borrowed at three per cent., while obliged to borrow other money at five, six, or whatever interest extortion should find it a proper season to demand. Lord Strange spoke for the question. Sir John Cotton answered, “That country gentlemen would indeed have very _little ease_,[189] if three shillings land tax was thought necessary till our debts were paid, as Lord Strange had said, and nobody had contradicted.” Mr. Pelham said, “Lands sell better now than ever they had done, and that luxury and election contests between neighbouring gentlemen occasion the change of property.” Cotton replied, “The country gentlemen had learnt from the report of the Secret Committee, that the Court supports one side, and therefore they would grow more wary.” They divided for two shillings, but it was carried for three, by 176 to 50. The next day, on the report, Sydenham made a lamentable speech, affected to cry, and asked pardon for quoting a ludicrous epitaph on so melancholy an occasion, but which he could not help thinking applicable to the great Minister of these times, who has so burthened land:-- Lie heavy on him, Land; for he Laid many a heavy load on thee. The 10th, the Mutiny Bill was read in the Committee. Lord Egmont made some faint opposition on the old points; but not finding himself supported, went away before the division, which was but 19 to 118. Sir Harry Erskine voted for the Bill, without mentioning the clauses he had last year promised to bring in. Lord Halifax had stayed in the country out of humour, having in vain demanded to be made a Cabinet-Counsellor, as an introduction to the Regency, and the Secretaryship for the West Indies. His friend, Lord Barrington, was now sent to acquaint him that the King persisted in a refusal, but might be brought to acquiesce in more moderate demands. Lord Halifax came to town, protesting he would resign, but was pacified with a promise of the West Indies being in a great measure subjected to the Board of Trade.