The Express. — London, England, 1852-12-14 00:00:00

THE EXPREIN, TUESDAY EVENING, DECEMBER 14, 1852. IMPERIAL PARLIAMENT }HOUSE OF LORDS.—MosoAT, ilsc. 13. The LOan took his at at lye o'clock. I'ICTIT lONS PRESENTED. Fllllll DISIIIIIIVTION or PAIILIAMINTAIIII PAPIIII. By Luid STANLEY of A LDERLEY. frost • M. thanks' Institute, and the Hail of SHAFTEsIWRY, from the Bath Comuserti 4 and Literary lostitution, praying fora free die- Wo r t', a of parliamentary pipers. K rALAIAL —By the Earl of SHAFTESBURY, from tha presbytery ut Edint %co, against the opening of the Crystal reties on the Lord's day NOTICE OF MOTION. CONVOCATION.—IL• E.rl of sUAVTESBURY tare notice that on the it-assembling of parliament after the reads he should suoasit a motion es the subject of con notation. WEST INDIA COLONIES LOANS ACT AMEND MENT BILL. Oa motion of the E.irl of Dom/LT.oas bill was rend • third time and µlased. 1011HO:id INCLOSURE BILL. On the motion of L,rd CoLcurents, this bill was read • third time sod passed. Their lordship* thus adjourned. HOUSE OF CONISIONS.—MoNDAT, DEC. 13. Tht Sreehsa took the &us at • few minaret before 4 o'clock. l' ET 1 [IONS PILESENTED. Toe BUDOST AND littrlS Tax —Against the budget and le e alteration of the house tart By Mr. MASSEY, trout Neerpurt, Isle. of Wight; Lord D. STUART, !lout the pasted of St. Proms; the Earl of Id VLe IRA firma W . thy; Mr. HAYT ER, from Wells ; Mr. OREN V I LLE BERKELEY, from Benham. Tan Sonic or A 1143110 1. iliSTllVlSS.—Prapioot that parliamentary paper. imitate be tromudited to wieshaniee institutes: BMr. FEROUSSON. mums Carlin . .; Mr. I'IIINN, from Bath; Mr. • AIONSELL, from Limeade; Mr. COBDEN, from Utley._ York:one; Mr. LOCEE. true Hoodoo ; Lord BERNARD, fi..LO Cock; RICE, front Dover ; Mr. MOFFATT, from Newton, D. von. Tatra ini KNOWLIDOS.- Praying for the removal of the cusps vu new.pipere and 011 R -r tare* on knowledge: By Sir W. CLAY and Mr. BUTLER, from the ' Power Hamlet.; Mr. F. MACKENZIE, from Liverpool; Mr. BAINEs, k.m Leeds; Mr MONSELL, from Limerick; Mr. HUME, from Westmoister. Tao BALLOL.—by Mr. O'CONNOR HENCHY, from Kildare, coniplainiag of ' influence being exercised at olectios.• in art prey ii.g (or the ballot as the only remedy. ROMAN CATOULIL CITZUV AT ELICTIONS.—By Mr. BUTT, from Tamisha., complaining of the influence cart cited by the Roman catliode clergy at lc ctioas in Ireland. Pima LAW tIDAILS.—Iiy Mr. 'T. DUNCOMBE, from the Hollern Unies unmet the orders relating to out-door relief MINNA i.y the Poor Law Board em 25th August. CLAIM us , EX MILKS.% is CUANCIAT.—sIy Mr. T. DI:NCO:RUE, nem Mr. It ed, of Islington, stating that Sir. Dr, w, the Curie of the Lined:at rats, who had a 'Wary of 1,201. V. a year, and whom s Site hours were from ten to four, was atist a commiseio,er under the income tag ; he coniplamed that the two utliee• were illegally held toge ther sad .iseompatibl.-. and prayed fee ea inTiary. Buituvou or ILISTUICis ELeeeturt.—By Mr. PHINN, irons eeriai the terser the borough of Hastings, complain. Meg that the recositiaaneas into whisk they had entered to muerte a petition spume the return Ka member for the borough at the last ekeium were not received, and stating that they were rowdy IJ cuter into fresh recogaisancts; sad praying that the house Is veld colander the petition. na litithe to leaLe.—Di Load D. STUART, from a unitarien cusp -zration at kemlall, wapiti that some steps should lie tak -a to iodate the satheirities of a certain state an itity to emu from debuting the people from reading the Tat Casa or ELMS'S!, /11;11lAT.—II, Lord D. STUART (3), from pieces in the metropolis • Mr. R. CURRIE, from N-rtleumpton; Mr. WILKINS ON, from Lambeth; praying fur mimeo:ream is the cam of Edward Murray. Tote C Pueer--Ily Mr. lICIIE, from West. minter; Er. LOCKHART, frum Edinburgh; in favour K openiog the C., steel Palace, the British Mamas, and the National Gallery, on Saudi's. STANDI34O ORDERS. Mr. W. rA fTEN rr.oved that standing orders Noe. 59, a..d h. 6 be repealed, std that the Maiming orders be made stanehug orders in Ina thereof That, excepting iu the case of • railway bill, a sum nut less titan one twen tieth part el the dimmest nqaired Mbe subscribed shall, preriensely t. the 13th de) of Jemmy be deposited with the Court of Chancery is England, if ;he work is intended le be tiO.if Euglaol; az sub the Court of Chancery in Eagles-I, or with the Court of Euliouser in Scotland, if mak work is intended to be dose is &Mimi ; and with the Coast of ry in Ireland, if mach work is intended M be dime in behind. That, Mae case of railway bills, a sem sat km than, one-tenth part of the unmet required to be salweribed shah, preciously to the 13th day of January, be deposited with the. Court ef. Obasteg In England, if the railway is intended to be made in Eagland ; or with the Court of C:Tancery in England or the Court of Each,. quer in ltwellanil, if such railway is intended to he made in Seollited ; and with the Court of Chancery in Ireland, if such radwee a in.eneled to lie made in Ireland. That all petunia. praying that my of the occasional or standing olden of the bons. relating to private bills, may be dispensed with, sa d all petitions for the re insertion K petitions for prime bills in the general list of petition', and all petitions opposing the same, be presented to this hoax 19 &petting the same in the Private Bill-016c, ; and every stela ,wtition so deposited shall stand referred to the melee committee on standing orders. Agrred t... THE CASE OF MR. BENJAMIN BOYD. Mr. M. MILNES begged to ask the Under-Secre tary of State for Foreign Affeire whether any steps have hem taken by the intervention of his department with torsi," government* to ascertain the fate of Mr. Benjamin Boyd, supposed to have been murdered or held in captivity, cm leu.diog at one of the Solomon Islands in the latter put of the last year, sad whether there will be any ONOCtiOft to lay such isfurmmion as Ler Majesty's government may ham received on the table of the home. Lord STANLEY said be was unable to lay any informs tin as the table on this subject, as none had been received; bet he might my that in lithe last a despatch had born written to Mr. Campton, the minister of this country in the United States, directing him to ask for the co operation .1 the American government in obtaining information with record to the fate of Mr. Boyd. The Secretary of State of the American government hid complied with that request. sad a notice had been published by the American govern- Mind is the newspapers, requesting that gay private indi vidual who might obtain any informatiosi with regard to the fate of Mr. Boyd would conemsneate it to the government. He wee sorry to say that up to the present moment no ia. denagei o a ...vetiver had been Itellin•lff. GENERAL SCREW STEAM COMPANY. Mr. RICH moved fur copies of the reports of the gar upon and engineers appointed by the Admiralty to isopeet mad report upon the ships employed by the General Screw Steam Company to carry the mails to Calcutta ; and also %pm these employed by the Australian Steam Navigation Company to carry the mails to Australia, stating-1. The tesaageof these ships; 2. Their hone power; 3. The ave rage speed with and against tide; 4. The speed required by their respective contracts ; 5. The armament they are re. riled to carry in cam of need; 8. Their general dimm able& 4 70,11 t0. THE INCOME TAX. Mr. HEADLAM begged to put a question to the Chan cellor of the Esehtquer with reference to the mode in which he propmed to levy the new inecene-taz. It was M"sedto briag this tar down go ea to include incomes realiard property of 4504. a year and industrial prelim of 12W. • year. Now, as • penes having 401. • year from realised property and 801. • year frau, industrial profits would be eaimpt under each of those heads, he begged to ash whether, in the CAN of • person who might have two Incomes of 40'. mid 801. derived respectively from realised property and industrial profits, um tan would be levied on the eggregate ii.eome 0(1201. a year? The CHANCELLOR of the EXCHEQUER rid it w.s extremely inconvenient to h..ve questions put relating to the details at measurer, lit the answers given to such questions would perpetually lead to raimpprehension. (Hear, hear.) Ile ooulu enter at the biting time on the qsastlone of them el...taih, and he thought he ought not to be 'ailed on to give answers to questions which could not be satielacory—*ben it was WWI to allow a minister to ester Into the detail. of • memo's when they were about to' be bernight hef,re the house. CLEROY ItI.6ERVES, CANADA. Mr. 3. 8811 T II asked whither the additional papers re lating to Canada reserves, which had been received since February, 18)2, would be laid on the t a bl e b e f ore t h e realm Sir J PAK INOTON said the papers were very few in another, anii were now nasty ; bet he 'wished to add to them a despatch which ho was about to send out before lay thg ;MIS OS the table ACCIDENTS OH RAILWAYS. Mr. H. BROWN begged to ask the President of the !bard of Tree, whether it in the intention of the son Fn. meet to propo e any armors tie one elPetually enforcing the due sad I oecual obsereasee of efficient regulations ou railways to I. rare the public safety ? Mr. HENLEY said that the subject had been referred to a select examinee, and tad that committee had made a report the p .r. rament had au iatentioa of interfering with the e,ishsg lain. Mr. 11. BROWN said that he would then give notice that, ou en early day after the now, be would call the attewirm of the hones tu the ion of life which had arisen from the 41• f. cues regulatioss of railways, and the seen• oily of gone ioterfereaee us the pert of the government in order that each emulations might be made as wield tend to insure the public safety. PROBATE OF WILLS IN LOCAL COURTS. I s sower in Mr. HATIMILD, Mr. WALPOLE said tbas a eery of the report of the Oommimios relstang to the pr. of wills wi e ld nee by laid on the table . his there ought , is th e ens of uncooteced probate' , to greater facilities for proving wills by wain of Irml theme, _ _ 1111THFIALD MARKET. Ms. FORSTER begged to laquire of the &entity of State for the 11.ane tavyarment what is d o ing t owar d s t h e vorovol of Smithavld market? Mr. W A Ll' o l E us , d rvst the City of La u d on h a d t h e . , isle 4111111101111101111111 M of Maytag to tl.e Secret of 1344.. 14( teso Jausio Deerriallat within a even time . toodiaevs to construct a new market in Owe of Smith 2L. cio haa prix: b ok itotise is the lest simmer that they were prepared to construed a new market, had that they had shown a site in Cepembagan.fields, and his approbation had been given to that aim; but, until Om the lap•eof 18 months from that time, he had no power So interfere in the mode in which the City proposed to entry out their plea. Sir J. DUKE said he did not know if he wee doing wrong in rising to give the Anus. information on the sub ject. (Cries of "Order," and the hon. gentleman eat down ) EXECUTION OF CAPTURED KAFFIRS. . . . Mr. HINDLEY gave notice that Ise would to-morrow (this day) ask a question of the Secretary for the Colonies with refereace to a stet. meat which had appear. d in the Cape papers, that a number of KaMrs who had been taken prisoners at Waterkloof had been hung; and if it was true whether such an act was according to the usages of war. SMITHFIELD MARKET. Sir W. CLAY begged to ask his hon. friend the member for the City of L.uuen (Sir J. flake) what proceedings had taken place with reference to Use removal of Smithfield Market. (Order.) Bir J. DUKE was anxious to state—(Order). The SPEAKER said the boa. members were not In order. The tide of the house with regard to questions was, that an individual member might be asked and answer a question relating to any bill he had under his charge, and that questions might be put to minis:era, tad answered, relating to the ochry of the country. Mr. T. DUNCOMDE begged to ask a question, and be hoped he should not be so disorderly as the two baronets. (A laugh.) Ile wished to mk the right hcii. genth man the Secretary for the Home Department, to what place he had given his sanction for the removal of Smithfield M.irket. Mr. WALPOLE sad that he had already stated that the site chosen was Copenhagen Field-, and lie believed that the City of London were taking active steps to carry their plans into execution. port Of the oug. but for polies Mos s ler highway rates, for lighting, and fee gray descrigthes elielaspost ; sad bear in mind that inequality of the pressure of ties rating whlab I alluded too befonp—end that the smaller number of yenta pumbase the this house pr , party is rated at, presets with equal severity oa the owners of that pro. petty In assessing it for the legal rates as in the ease of the property and the house tax. (Ileac, hear.) Not only therefore has this property higher general taxes to pay— proportionally—hut it has higher taxes to pay for local purposes And you cannot expect a system of direct taxa tion which would work like this could ever be carried out. What is this hods tax to be laid fir? For the purpose of removing one half of the malt tax. That is the avowed °hp ct, according to the right hon.geatleman, the Chancellor of the Doehy of Lancaster (Mr. Christopher), who in this matter has spoken with his usual frankness. But the Chancellor of the Exchequer told us that this was a prole,- sitinn in the interest of the consumer. (Laughter, and cries of " No, no!") W,ll, which are we to believe? I certainly think the government would do well to come to some un derstanding oa the point ; or, at least, if they cannot agree that one or the other section of them should engage to be silent. (Laughter.) My Idea of the malt tax is precisely that of the Chancellor of the Exchequer; that it is • tax paid by the consumer. But, undoubtedly, as with all taxes laid on • commodity we pro duce, the producer is subjected to inconvenience end to loss by it. The illustration which the right hon gentleman gave is precisely analogous The cotton printer, protested against the 3ed. per square yard duty on printed cottons, because that duty tended to hereon them in their business. In this cue of • remission of one-half of the malt tax, the producer would benefit first, and the producer only compa ratively to • very small extent in the end. But I have always understood that the great grievance was an excise tax. (Hear, hear.) That does not affect the farmer, it is true, directly ; hat indirectly it doer, and it is that effect on which I w..uld base the claims of the farmers to the re peal of the malt tax. It was a farmer—e model farmer, as all his neighbours will allow, and who from the very be. ginning of our agitation was a free trader—l mean Mr. Latimore, of Wheathanistead—who first converted me to the notion of the importance to the farmer of • repeal of tee malt tax. lie said that the farmers would gain immensely by being enabled to feed their cattle with molt. (Hear, hear.) I have accordingly publicly said that if you could get a surplus large enough to permit you to do with out the whole of the malt tax, I would be an advocate of its total remission. But I have always said this too—that I would never be a party to any substitute for the malt tax. I don't know that you could point out to me any tax, how ever little objectionoble in its form, which I would Dubai. tuts instead of the malt tax. And 1 sll3 not less strongly oppowel to removing only one-half of the malt tax. I voted some two years ago against the proposition of thst kind of my hon. friend the member for Derby (Mr. Bass.) My objection to the remission of une-half the malt tax is on principle : I won't agree to halve en excise tax, especially the malt tax. (Hear, hear.) I ob.ect, independent of my objection to the way in which you propose to make up the deficiency. As the right hon. gentle man (Mr. Disraeli) has put the case—as tho case merely of the consumers—it is open to objections of a serious kind. The right hon. gentleman says that beer, like bread, is a primary necessary of life ; end that idea has been complacently repeated by all the hon. gentlemen who have spoken on that side a:nce—that it is a necessary of life, Indispensable to the health and strength of the labourer. Now, I think there is a wide difference of opinion on that subject, and I have repeatedly said in this house that the greet difficulty you have to meet in dealing with the malt tax is, that there is a large, a growing, and an influential body in this country—some of them v-ry fanatical, too—who hold the opinion that beer is not only not a necessary of life, but that it is • very pernicious be verage to the individual, indulgence in whLh leads to the infliction of urines evils on the community. (Laughter.) You think they are wrong, no doubt ; but you have to deal with that class, which Is a numerous and a highly awful one among our constituents; and I think that wrong or right, they are entitled to be heard , in this house. Such being the ease, I don't think you have the least chance whatever of pawing a house tax. (Hear, hear.) I don't know what a present majority of this bowie may do; but I can tell you you can't maintain that tax if you do pass it. (Cheers.) You have seen lately with the window tax how lug lived is an agitation agiinst an unjust impost; end, depend upon it, you are embarking in a con test out of which for will come as disastroudy as you did out of the battle for protection—with this differecee, that you will be fee more easily beaten. (Cheers and laughter.) And what is more—you are going to fight a battle not worth fighting for. (Cheers.) I can't termed this as an attempt at compensation. I didn't want to allude a' the thing—(Laughter) ; but the statement of the Cheapener of the Duchy of Lancashire didn't leave me • chance of passing it over—(taughter), mid I've been obliged in some respect to deal with it in that manner. There is another proposal in connexion with this subject, in regard to which I think the Chancellor of the Exche- quer has really quite wrecked his character as a financier ; and that is the proposal to remit one half of the hop duties. (Hear, hear) I have often had eummueications with the growers of hops in Sussex, who have represented that they wanted the whole duty off, but have expressed apprehensions in consequence of the Kent hojegrowers ad vocating only • removal of half the duty ; and I have eon. fated them in this way, " Don't alarm yourself fur a mo ment ; for after the great doings of Peel we shall never have a half-aud.half Chancellor of the Exchequer making two bites at a cherry." (Laughter.) Here is a most ex ceptional tax—the only tax you have collected in the fields and garden. of the country—worthy, no doubt, of Persia, or of Turkey—but too ridiculous for this England of 1852. (Hear, bear.) If no one else will make the motion, I will undertake to propose the total repeal of the hop duties ; and even should that not be carried. I will still vote against the repeal of only one• hall the tax; fur, it is far better to keep it as it is, if we cannot get it done away with altogether. (Cheers.) With regard to the proposed modification of the income tee, I am bound to give the government every credit for the way in which they have dealt with that question. But in dealing with this question, the old curse of the party was on the right. hoc. gentleman, and he couldn't deal fairly with it ; he was obliged to make a miserable paltry attempt to get a specie! benefit for the tenant farmer. Instead e charging the farmer on one-half of his rent, you propene to re duce it to one-third. In the time of Pitt the farmer patd on three-fourths ; Sir Robert Peel reduced the three. fourths to an estimate on one-halt of the rent ; and now it was asked to go down to one-third. Now, sir, I dicinot expect that on this occasion we should have had these old grievance* revived. The Chancellor of the Exchequer bad thrown over local burdens, and we were to bear no more shout exclusive taxa tion of that kind. I thought that we were going to get rid of this fermisg interest altogether; but it seems to me that hon. gentlemen have not understood what free trade b. They have confounded two subjects which are not the time, the queetion of protective duties and the question of direct taxation. Now will they excuse ine if I give them • little A, B, C on this matter. I see the bon. member for Cambridgeshire here. He has not been accustomed to bear free trade spoken of. I want to show him and other bon. gentlemen what it is we have been doing. The advocates of free trade have not been necessarily the advocates of direct taxation. Direct taxation is • distinct question. We have been opposed to protective duties, and we have said give us freedom of ex eking* with other countries, do away with those restrictions on our commerce, and we du not inquire what the effect of that freedom will be en price. All that we want is to have free assess to as great a quantity of these good things as we an get. Now one word with regard to the tea duties (so we understood the bon. member, bat he now spoke with his back to the gal lery, rendering it extremely difficult to ceich hie meaning). I think if I had been Chancellor of the Exchequer I should have done the same thing. The right hon. gentleman is not far wrong in that measure, but I do not like his budget at all. I believe that at the last moment it was cut down and swopped away, until at last—u in the Queen's speech, when somebody suggested that an " if " should be put in that all parties might be accommodated, in thiscase some one suggested one thing and some another—until at last it did not at all come up to what was e :petted. It was not worthy of a flee hours' speech. I humely conceive I could have dame it in an hour and 20 minutes speech. ("Oh!" and a laugh.) But the right hon.' gentleman I suppose has does his but. And now with re goril to this controversy as to the direct taxes. I have long foreseen that this would be discussed. I have never said the taxes would not be paid. I have always had an opinion of the people of England that they would pay their just debts nader any circumstances; Tut I have alw.ys sai this,—if you come to get IMMO of the taxes from the people in the way of direct taxes they would tome to scrutinies the expenditure more closely, and I think so still. When we I come to have what the Chancellor of the Exchequer has promised us, the whole of our accounts of the taxation brought into a balance-sheet, we shall find that our ex penditure is approaching to 60,000,000 f., including the cost of collection ; that is, about as much as the annual in come from real property in England, and pretty nearly as much as the trades and professions make. You will find that the great body of the people will be galled with the yoke, and that there will be pressure against some particular tax. Take the paper duties. Then, 1 have been in this biome a gentleman has shown me an American nevestiaper, printed on paper made out of straw, at an exceedingly low pries.—[The price, se compared with t e a t ma d e from rail in England, we understood the hon. getoleinsan to say, to be as I to 11, in consequence of the greater price of the rags, and also in consequenos of the tat.]—And not only so, hut I have been told by a paper manufacturer, that but for the excise regulations we could have this straw paper manufactured in England. Then, besides paper there is the tee on snap. Whit an abomina ble tax is that. Only conceive of an agitation against the excise duty on wisp. 'Why, the supporters of the tax would have it and of them that they were the advocates of dirt. Then take the insurance duties. For an insurance from o rs to the a m oun t of 100'., you pay Is. gal. for the risk, and government makes you pay 3.. for the duty. ' (Hoar, hear.) I will not go over the rest, but their name id legion. Hat as they are discussed, you will feel more and more the necessity of resorting to mine other mode of t exa th oo It t o not merely that you arc competing, hut the change in the habits of herniae*. renders these obstructions impossible. The greater velocity of business will render them Impossi ble. Link at your customs regulations; there has been an incitation ohout them, end you cannot see the end of the difficulty except by abolishing cu.toni-houses altogether. If you get rid .if e rotectiar, make up your mind that you will have to get rid of a great moray of these duties, and you will have to increase your direct tuatina ; and when you do that, defend upon it you must mike up your minds to come to a lair end honest system of direct taxation. Now you must tome to it honestly. It is of no 'use attempting to do otherwise. There is too much intelligence in these days for any party sontleese to more than its fair share of taxation. And then whoa you have done that, Ire us sin if we are sot ear ' ryiag on a most foolish system of expenditure. Bare we are adopting a system of free trait., anal yet we are emend• lag our colonial empire, all to be maiutainea and paid for out of tee taxes of this country. That might have been all very wise and proper for statesmen a hundred yearn ago. At that time Adam Smith Mid net written on the laws of Political Economy; sod when he did write, he said he dial nut suppose we should arrive at a time when pro tective duties would be abolished. We have arrived at those days, but they have totally changedthe aspect" of your policy with regard to your colonial empire, and you ought to make up your minds to that chew. Our colonies must maintain their own establishments. We cannot keep armies in Canada and elsewhr re—we Cannot afford it. And, besides, if there be high taxation here, the people will run away from it. Twenty.five years hence there will be re moved nut only many of the physical, but other obstacle'', in the way of emigration. Remember, that the people arc not now going into exile when Spy emigrate. They have all got relatives er friends in America and Australis, and they go there as on a v sit ; but can you suppose, if you allow mismanagement to go on here, that the people will not he eager to go the re to escape the effects of your taxa tion ? That has bran the effect °teammates taxation every where. The right lion gentleman spoke about emigration promoting the prosperity of the country. That is a question of degree. It may he that those who have gone may have given more elbow room to theee:who are left behind, but that ar gument would not apply if you rook half of our population away. We have wasted a great deal of money, and our ex penditure is much too large, but it is of no use my saying le because ynu call me a quaker if I do. (A laugh.) 'You ham added 1,200,0001. to your expenditure lately, and while we have this large amount of expenditure let no man is this country expect to escape from taxation. I will not Itadertake to exempt the 10f. householders from taxation to meet the expenses of our estsblishments if they send tie to thin house members to vote an increase of that establish ment. Already we me spending 16 millions iss the expenses of our establiehmente Then let the middle clam make up their minds that they must pay for this Ima dealiug with this question of taxation, because you are proposing to levy an additional house tax; show me that you hive an expenditure arising from a pressure out of doors, and I might think there was some reason for it ; but that is quite a different thing from what it is when you propose to create a deficit by reducing the tax on malt. (Hear, hear.) I say there is no tax I will vote for, I know of no tax that I would vote fur, in substitution of the malt tax. It is only M the ease of a auttleient surplus that I would vote for the redaction nr the abolition of the malt tax, an 1 that not be lag the ease I cannot rate for tho reduction now proposed. Lord J. MANNERS said, if the hon. gentleman who had lust eat down had made nothing else plain, he had made it plain that he did not wish fur unrestricted comps,. Lion, but he was in favour of that one-sided system of legislation, which was MOTS properly termed free imports. But if he had made this plain, he could not compliment him on baring redeemed hie promise to instruct the hon. member for Cambridgeshire in what he was pleased to call the A, B, C, of Niftiest science. The hon. gentleman told' them there was no °memory connexion between the sys tem of direct taxation and that of free imports, and he then, towards the close of his speech, entered into an elaborate argument to show them th a t If they touched the customs' duties .t all, they would inevitably brim them to a system of direct taxation. Ile would let the hon. gentle man anew( r his own A, B, C. Well, having got the Pane. Lion of the hen. gentleman in the concluding, if not in the beginning, part of his speech to this system of direct taxation, which at one moment he defended, and at another said had no nece.sary connection with free trade,' let them see how he proposed to carry it our. But the hen. gentleman, following the right hen. member for Halifax (Sir Charles Wood) said that the government proposal would set class agaMst class, and country against town, and, as figures were never wanting to prove any thing, so, in thisinstance, he quoted figures to make out some show for his proposition; but it must have struck the house' that in the catalogue the hon. gentleman gave of these' items of taxation, which he said would swell the tax on houses to 21 per cent. against 3 per cent. on land, he had omitted all referenoe whatever to the land tax, and those other taxes which pressed especially on the land. The hose gentlemau talked of Belgrave-square, and the advan tage that the great lords of the soil would derive from their Ca&rents, which would be free from the new imp o st ; l: forgot to state that as the revenant of these gentlemen blamed so would their essesement to the income-tax in. Mass, and diminish their exorbitant receipt,. (Hear, bar.) The hon. gentleman alluded two or three times to ma Incise impost—the sow duty. Now, his argument on Oat point was a little hazy and uncertain, and he (the noble lord) was net altogether surprised that it should be so; for though the hon. gratieesan appeared to admit that the soap dtey was to the master manufacturer very much what the malt tax was to the farmer, he did not tell them that the master manufacturer* enjoyed, and had done so for years, a drawback upon all the 'tali teed in hit manufac tor), while the farmer enjoyed no similar drawback oa the malt which he consumed, and which, according to the tele thereto , of the hen. gentleman himself, he might &dean tageeosly use in increasing the potduction of hie farm. (Hear, hear.) The hon. gentleman admitted that the claim of the former to the repeal or diminution of this tax was undeniable, in point ('(justice, fiscal science, or the prin ciples of free trade ; hut, though ho toll the landed gentle men in that house, as he had often told the firmer, out of that house, when it h suited his purpose to do sO, that they would always find in him the most strenuous opponent ' of the impost, it seemed that whenever he gave that as surance it was coupled—at least in his own mind—with the determination never to conscut to its repeal so long as any other tax must be imposed to make up the deficiency caused by its abolition. (Hear, hear.) The hon. gentleman, in short, gave them to understand that he would vote for the repeal of the malt tax at the Greek Kalends, and not before. The great mass of the people who had tasted the tocnefim arising from the repeal of excise duties would know well that thera was not a labauring man, whether he was the inhabitant of the town or a tiller of the soil, who would not derive some very appreciable benefit from this mea sure. (Hear, hear.) The remission of half the malt tau could not hut increase the consumption of that fine old English beverage which, in spite of the denunciations of the hon. gentleman n, posits', was a beverage which would be dear to the working classes so long as they had to en dure labour and toil to procure the means of their dal y subsistence. (Cheers.) It was well, indeed, for the hon. gentleman to read them a protest by a number of learned gentlemen against the use of what they termed alcoho'ic beverages; but he would ask the hon. member whether ho believed in his conscience that any one of those eminent medical gentlemen, for all he had signed his name to the document, would think it necessary to abstain, even for a single day, from the use of intoxicating liquor'? (Cheers.) But the honourable gentleman, who was bound to obtain for the farmers, in accordance with the principles of unrestricted competition, the remission of tt e malt tax, now entertained grave doubts how far he should be justified es a moral titan in voting for a measure that might increase the consumption of beer. It seemed that the hon. gentleman had Giles into the old fallacy which hail s often been combatted by the hon. member for Montrose, and was prepared to make men strong, healthy, end moral, not by a simple act of parliament, hat by the maintenance of an outrageous ditty. (Loud cheers.) After the speeches of the right honourable baronet and of the honourable gentleman who had just sat down, the committee would come to the conclusion that in the opinion of the eminent leaders of the " free importers" opposite, the system which heretofore they had laid down as the necessary and just corollary of their favourite prim iplo was ode that would not scan , ' the test of a single day's experience. (Hear, hear.) The right hon. baronet, in terms almost prophetic, had declared tied direct taxation could only be made tolerable by being placed on so small a portion of the com munity that the great mamas should go untouched by it; hut a system founded on such enormous exemptions had not even the merit of novelty—the absence of which both hon. gentlemen had so regretted in the budget of the governor. in. That system was at least as old as the days of Bold Robin Hood, when he robbed the Bishop of Here ford of his gold in the merry glades of Sherwood. and was thus able to reduce the misery of the poor in that neigh bourhood. (Laughter.) In the opinion of the right hoe. gentleman a budget ought to be foonded upon a system which pressed unfairly upon the teade, nrefesaions, and science of the country, and upon a tax which was levi don the smallest number of houses possible. (Hear hear.) If the right hon. gentleman should ever regain that place— which, without offence to him. he must say he hod ferfeited to the universal satisfaction of the taxpayers of this country —the favourite weapon in his armoury would be to main tain la all its inc-plenty the income tax; an 4 the next arm on which be would most depend would he that tax which, they had the testimony of the hon. gentlemen opposite, was moot opposed to science, nod interfered most w ith the industry of the produce,. The right hon. gentleman would give the country no relief be yond dealing with the tea duties, and the remitting loo,oont. which it was proposed to give to the shipping interest. Beyond this he would return to race, his mind unmoved, and his views unchanged as to those principles of that direct taxation whieh the hon. members for Montrose and the West Riding had told them were unjust and in equitable, and which must at no distant period be changed by some Chancellor of tho Exchequ. r. so as to be more consistent with fairness and justice , . (Cheers.) The prin ciple, however, which united the het rageneous parties opposite alainet the government (and it was right that the country shnuld know this) was really to maintain in all their iojustice awl want of equity the present finuncill• arrangements of the income and property tax. (Loud cheers.) A great number of hon. gentlemen on both sides of the house then rose amidst some laurhter ; but they all give ' way except Mr. Rich and Mr. Lowe, who bed more ties ones caused some amusement by rising at various pauses In the noble lord's speech. Eventually Mr. RICH obtained possession of shallow. He assured the committee that he would not have persevered in at tempting to speak, had it not been a personal matter upon which he wished to make a few ohaervatiens. He had been int mined the the hon. baronet, the member for the University o' Oxford. had during his (Mr. Rich's) sinner from theta ,use been induced, no d.tubt unintentionally, to In dulge in come remarks re:trire to himself, whieh he re lorded as very unproovokeol. Ile (Id?. Rich) hid made some observations upon the meaner in which the Chan cellor of the Exchequer prim ed to deal with the clergy ; and 'be 'inn. baronet ha I slid, that if "mint cted to en exeminati.in before such a committee of examiners as the hon. nomhe.• for Dumfries hal pro; , stel f attache., h • (Mr. Rich) would. umtoulitedly, have been plucked (A laugh.) Now, if o foefenap wee thrown clout], be hoped' ho should be a llowed to show that it would fit hiM. "(The honourable gentleman then proeeNleil to vote the passage from the Chancellor of the Exchequer's speech upon the budget, to which he had referred.) That statement appeared to him to involve three proposi tion•—fint, that it was expedient to remove all hen, ficed clergymen whom incomes were below 1001. a year from schedule B; secondly, that the assessment of the clergy in general under the higher schedule was unfair and unjust; and, thirdly, that the proposed relaxation would eause a lees to the revenue of 30,000/. a year. On reference to a gymen having incomes of between 501. and 1001. • year. return of 1834, he found that there were then 1,619 der- Calculating these on an average of 74. a year, and do due t'ng 74 in the pound, he found the remission of taxa tion under this head would be 3,5001. in round numbers. I Compiling this with the Chancellor's etetement„ there re mained • lose unaccounted for of 265001. There were 10,400 beneficed clergymen, including bishops, deans, and I Canoe*, whose total income, according to the return, I amounted to upwards of 3,600,000/. Deducting from this the incomes under 1001., and adding something for incomes not included in the rtturn, for new endowments and the improve rent of property, and also remembering that the incomes of the bishops and prebends had been nearly all •ivierstet. el, the ue of the clergy above 1001. is year might fairly be taken at 3,800,0001. The loss on that ammtit, by reducing the tat from 7tl to 51,1 , would enviunt to • little over 26,0001., which added to the 3,400/., the lose oa income', below 1001., just mode the 30,0001. Ile was, therefore, at a loss to conceive why the right hon. ba ronet (Sir R. Inglis) thought his statement se inaccurate. But how did the Chancellor of the Exchequer himself ac count fir this estimated loss ? Ile had said distinctly that he should relieve the clergy under 1001. ' and trait4cr the rest to schedule D. How otherwise did he account fir the 20,0301. ? If it could not he accounted for, let it be trans lured to the estimwed surplus, which would be small enough. It was said 400,0001. would arise from repsytnents to the Loan Commission. These loans had been in opera. tion fur the last 35 years, with great advantage, for the pro metion of drainage, railways, emigration, and other matters. Ss carefully had these operations been conducted, that, instead of a loss, there had been a gain of about • million of money. Nevertheless the Chancellor of the Ex chequer said he would abolish the system, though the de mand for such loans was as great as ever in Ireland. But there was still a balance of 2,700,000/. of unpaid loans; and the Chancellor of the Exchequer propelled to apply these I sums, as they fell in, to the service of the year. These sums had hitherto been applied in reduction or the debt; and regulations had been made ti revent their being applied to the service of the year. Mr. Ono'bum, when Chancellor of the Exchequer, had brought in a hilt to that iffect. This was a serious principle, and env which the house would do well to e insider before assenting to the proposed application of the 400.0001. The surplus was esti. mated at 1,300,0001., and that them might be • saving of 210,0001. from the Kaffir war; adding toe 400,1130/. from the repayment of loans, and half-a-million from the pro. posed increase of the house tax, he made out a surplus of two millions and a half. Then, allowing fee the lose on the malt end hop duties, light dues, and other matters, lie made a total loss of 2,100,000!., having the narrow surplus of 400.000!., precisely the amount to be derived fern the repayment of loans, and which ought to go in liquidation of the debt. Should the house reject the proposal as to the application of these advances, the surplus would be extin guished. and should the K fir war again blaze out the anti cipated saving of a gunner of a million would not be realised, and the estimated surplus would be converted into • deficiency. The object of all this wan the reduction of the malt tar, and whom would it benefit ? (Hese, hear. ) Sir Lytton Bulwer had ealcalated that there would be a re. mission of a penny a pot on strong beer. lie (Mr. Rich) had inquired of his friend Mr. Bass as to the quantity of gallons produced from a quarter of malt, and the quantity of malt brewed in a year, end he found that 580 millions of gallons of beer were produced in a year. On this calcula tion the remission of tax was equal to little more than a penny a gallon. Supposing that the consumers got all the benefit of the reduction it would be, not a penny a pot, but a penny a gallon on steers beer; while on the beer con sumed by the poor the saving would be less than a farthing pot. The remiasioa would not be so much a benefit to the pour as to the more wealthy classes. (Hier, hear.) But it was said the remission of one half was nothing; the whole duty must come off to do any good. If the house was pre pared to double the house tax now, they might depend they would have to double it again next year to meet the views of the government. And why? Merely to fulfil expecta tions that had been most wantonly raised, and never could be realised. (Hear.) It was notorious that the malt tot was now very cheaply collected, since the late improvement in the excise, and there was no pretence fur meddling with it. If the proposal of the government were carried out, it would make direct taxation so odious that the public would be anxious to revert to import duties. It should be remembered that on all articles of consumption the poor paid higher in comparison than the rich. On tea, for in stance, they paid 200 or 300 per ce .t. on the cheaper aorta ; while the rich did not pay a quarter so high a per tentage. Hence the necessity for an ad valorem duty. It had bees speciously urged, in support of the new hues duty, that taxation ought to be coincident with representation, unit therefore houses ought to be taxed down to 101. If this were done, it would have a very large disfranchising effect. Many men would be rated at 9/. only, to avoid the tax ; while others would be diefranchieed for nonpaymeet of the tax. Ile did not deny that this tax had many things to recommend it. Under some circumstances it might be a better measure of the ability to pay than the lucerne tax itself ; but looking at the great temptation to fraud and svasioo, and the measures which would be necessary to counteract this, it was to be feared a strong feeling would be excited against the tax. If these objections applied to the house tax, they applied with double force to the income tax. The proposition kr taxing funded property and salaries in Ireland and allowing the land of Ireland to escape, and teat for altering the assessment in favour of the farming clue in this country, were in particular unfair and unjust. As far as human foresight could speculate, it was probable, if not quite ceitain, that in the next ten years prices in this country would rise to double their present amount, owing to the influx of gold from Australia, California, and perhaps other yet undiscovered sources. The recipients of salaries ' would be the great sufferers by this rise in prices, and yet these were the persons whom the Chancellor of the Exche quer selected for the imposition of an income tax. The right hon. gentleman exempted the landed property of Ire land because it was burdened with a poor law. He admitted that Ireland paned through • severe ordeal, and that might be a reason for exempting her altogether from on income tax. But it was mote whatever for making a dis tinction between salaries sod landed property. Still more unjust was it to draw a distinction in favour of the hind of Ireland, as compared with the funds, which stood upon the public credit and national faith. Then with regard to the farming class, whilst every tradesman and artisan with I incomes between 1001. aad 1501. were brought under the operation of the income tau, not one additional farmer would be touched, whilst the duty was to he lowered, for those who came under its operation, from one half toone-third of their moll s. But the pecuniary com pensation which was intended to he given by the proposi tion of the right hon. gentleman to the agricultural interest, would fall into the hands of the landlords, and not those of the ferment. He objected to this budget because it was one-sided, because it gave compensation where none was I due, and because it was penal in its effects. It threw the main burden of taxation on hr towns; it was penal in its operation on thou who rented houses hetween 101. and' 201. w ear—the class of persons by whom free trade was carri. (Hear, hear.) It vas d ingcrous and unjust, and be might almost say dishonest, and upon these grounds he would give • most willing vcee against it. It unsettled from 6,000,000/. to 6,000,0001. of malt tax ; from 5,000,000/. to 6,000,0001. of income tax ; from 1,000,01.101. to 2,000,0001. of house tax ; and all this was done for no other purpose than to fulfil a vain expectation which was recklessly held out to a pattieular interest. (Hear, hear.) Sir It. INGLIS said that the hon. gentleman having made reference to him, he begged to offer a few words in reply. If the hon. gentleman had made on Monday night the elaborate speech which he now made, he (Sir It. Inglis) would not have, In the slightest degree, aecussol him of an unacquaintance with figures. But when the hon gentleman made the inference in his speech on Monday night that the Chancellor of the Exchequer intended to include the whole body of the clergy, bishops, deans, curates, and all, in the special provision respecting the euretes, on the ground that a loss of 30,0001. represented 4,000,0001. of income, he thought that the slightest acquaint ance with Cocker would have told him that 7d. in the pound on 4,000,0001. would have represented about four times as much as 30,0001. Mr. RICH said that if the hon. baronet would calculate as he did, not 7d. in the pound, hut !iii , the difference between 7d. and 60., he would find that it amounted to near what he said. (Rear.) Mr. LOWE said that when he ronsidered the firemen , gr -at and flourishing condition of the country, and that the Chancellor of the Exchequer calculated a:ion a surplus on the 6th of April next of 1,350,000/., he should have thought it would have twin the wisest course to persevere in a system fraught with such beneficial results. (Hear, hear.! Ile thought that no case ha 1 been made out fur a change ; or if a change was to be made, he thought that when they had disposed of the existing surplus in making those sinus of taxation which bad produced this wonderful pros perity and this increase of revenue, they worill have done all that under the circumstances they ought to do. (Hear, hear.) The pretest time being one of un exampled prosperity, the probability woo that when a change came, it would he for the seem, sold not for the better, and, therefore, he thought it would have been wig- r I in the right hon. gentleman if he had not enleitlsttd on the permanency of the existing state of things, and had not imitated the foolish person who said, tt to-morrow will be as torlay"—if he had net made his arrangements on the suppo sition that they were going to have • period of unabated prosperity, but on the calculation, that out of a hundred contingencies one might arise to Wet th it prosperity and retard their progress. (Hear, bear) lint the Chancellor of the Exchequer, with the proverbial zeal of converts, not only adopted free trade, hut wee unehle to cons inee himself that the pi-Pent prosperity rind progress of the country, which was owing to that policy, must not go on to then use as it hail done. (Hear ' hear ) Further than this, th e right hon. gentleman stated that he considered the cause of the great emigration which was taking !dice from this country did not arise from any want or misery on the part crf , Sirr people, hot from a deoire to participate in the riches opened up in another country. 'therefore, considering that toiscause, which ruled and relent ited the present emigra tion, was one over which the internal organisation of the country had no control, and that it was not in our power tie prevent that emigration from taking piece i n a gm 'Mr prole, he thauglit the time was ill tufted for recommending any messures to the hoot- which would give an impulse to the mighty ten dency •hat had sprang up—measures that must suggest to the in ipie of this country in the ILI•0t forcible manner that there were other lands where there was no house tax, no income tax, no assessed taxes, and no excise. (Cheers.) In his opinion—and he spoke with some experience on the subject—they were going fast enough in the way of emi. TEE TEA DUTIES, Mr. MOFFAT bttrite4lt; ssitiiiOtraneellor of the Ezebegner whethtr it is the intention of government to reduce the present duty cm tea of 2i. Id. per lb. and S per mat. (equivalent to 2s. 20. per lb.) to Is. LOJ. per lb., with- mat the additimml 6 per cent.? The CHANCELLOR of the EXCHEQUER said that if the government succeeded in carrying that measure there would be a reduction in the duty on tea from 2e. 21d. to 1.. 10d., including the 5 per cent. THE BUDGET-ADJOURNED DEBATE. The house then went ham committee of ways and means, and the adjourned debate wee resumed by Mr. DAVISON, who said that as the representative of the large commercial city of Belfast, he was unwilling to give &silent vote :.m this ques'i in. Ho had viewed the budget as • whole, and wee anxious to come to a conclusion on it on its own merits, and he had not pinned his faith on any section of its details. Ile inquired whether it was cal culated to promote the general interests of the country, and whether it leas in ionfe.renity with the principle of unre stricted competition, which had been sterna d by the house, and whether it wan intended to loos-n the fetters which were placed on the shipping and legitimate commercial interests. He rejoiced to be able to say that he had come to the conclusion that he could answer those questions satisfactorily, and on behalf of hi. constituents and on his own, he tendered his warme•t acknowledgments to the right hon. gentleman the Chancellor of the Exchequer. (Hear, hear.) He had considered it attentively, as became the subject, and he had come to the conclusion. as heal been well said elsewhere, that it was possible for a man of punts to be also a man of figures." (Hear.) He and his colleague had determined to support the government of t Lord Derby and the policy of unrestricted competition. and as that latter question bad heca ilkyosed of in the budget, he supported that m. more. Asian Irish member he supported a conservative government, because he believed that sudden changes of government produced great evils to Ireland, and eyecially to her industrial pursuits. He believed at I no period had Ireland hens so quiet, and that was 'Wilma aide to her havino a firm government; comprising the most popular Lord Lieutenant that she ever had, es well as the most able and intelligent Attorney. General and So licitor-General, and an excellent and amiable Chief Secre tary. He again expn seed on behalf of bis constituents, their approval of the measure before the house. Mr. COBDEN said—Jf the hon. gentleman who has just sat down had offend a it ord of argument in reply to the spe e ch of the right hon. gentleman the member for Heti fee on Friday evening, I should have felt it my duty to have recurred to the topics he then urged, but as the bun. gentleman has not ventured to grapple with that speech, the statements contained in it remain unanswered, and that relieves me from the nee: sety of touching on the principal puts of the budget of the right boo. gentleman the Chan • eellor of the Exchequer. I *Mb. however, to refer to part of the speech of the hon. gentleman who has just sat down He represents the city of Belfast, and on a question which touches the taxation of the people of England, attention is directed to that ow which I should not have observed if he had been silent, that the quertioa dues not touch his consti tuents. The boa. gentleman is an illustration of the evil of a united kingdom which is subjected to different modes of taxation. (Hear, heat.) We are now discussing the qamtion of the house tax, and the hon. gentleman cordially concurs in the proposition which his been made. Now, it is a house tea for England end for Scotland old the city of Belfast his no interest in the matter. (Cheers.) We are going to deal with England (the hon. gentleman has only himself to thank for any re marks I may make), and the hon. gentleman is about to give his support to an income tax which is to be levied in England, and on my constituents in Yorkshire, at Leeds, and Barnsley. (Ileac, hear.) I take this to be an illustra tion of the absurdity of the system. (Hear, hear.) There are in Belfast establishments for the manufacture of linen yarn which enter into competition with establishments for a similar manufacture possessed by my constituents in Leeds and in Barnsley. In Belfast li.buur is cheaper, the raw material is cheamr, and there is little difference in the price of coal. Now my constituents pay thrve per cent. on the profits of their manufactures while the constituents of the boo. gentleman are exe.iipt from that tax. Is it not evideat that my constituents labour under a great disadvantage in competing with the constituents of the boa. gentleman, and since he has entered into this dismission, I pat it to hint whether he will be ready, by and bye, to egett to a proposal which is threatened to be made by my hon. friend, the number for Marythloone, to extend the same income tax to Ireland as is to be levied iu England. (Hear, hear.) I leave that question to the consideration of the honourable gentleman. With reference to the question which is before the committee, I will observe, that in some remarks which were made by an honourable gentle man on Friday night, who spoke before the right hon. gentleman, the member for Halifax, it was stated that somebody on this aide of the house objec•ed to the budget, because it created an addition to the taxation of this country. The hon. baronet, the member for Hertford shire, and the boa. gentleman the member for Cam bridgeshire, taunted us fret-traders, and said now we will put you to the test, carryout your own principles--(euinis terial cheep) —now that we are all free-traders. (Ministe rial cheers.) Now, lem prepared to answer the challenge thrown out with regard to direct taxation. I my, on the part of free-traders, that we do not object to direct taxation when it is shown to us that it is levied equally on all de scriptions of property—(hear, hear)—and when it is shown that a direct tax is one which is beneficial to all the inter. eats of the country. But we do not recognise the grievances of gentlemen opposite, or any claim arising out of free trade which entitles them to come and levy a tax on property in the towns in order to relieve property in the country from taxation—(cheers)—for that would be a one-sided, partial, and unjust system, and just the kind of system which we have been struggling for the last 14 years to get rid of by the repeal of the men laws. (Hear, hear.) That would be adopting the odious principle of compensation. I mention this in the West, because I *Merv* in the papers a letter written by a member of the cabinet—(no, no)—but if ha is net a member of the cabinet he is an ex ponent of the 91' the Mamistry—and he states to his constituents. t int the government do not intend to propose a Muni es yeeesetices, yet that they do intend to give compensation, mad that the budget is the first step towards it, and that the repeal of the malt tax is a mea sure of relief to the landed interest. (Hear, hear.) 11 such is the cue, we are entering on the old controversy between town and country—(" hear,' and cheers) —and yeu compel as to go into this controversy ia a spirit that I thought was never to ham been revived. (Cheers.) An hoe. gentleman opposite says, " Carry out your principles of direct taxation with regard to the duty on soap and on paper." I soy that lem ready to carry out direct taxation if it is levied equitably ; but my objection to the budget is, that it dors not cam out direct taxation fairly and equit ably. The proposal now male with regard to the house tut is most unjust. What do you propose? You impose a property tax of 3 per cent. on all land and on all houses. You next go to Schedule A. You lay on an additional house tax of ninepenee in the pound, making the tax on houses to be at the late of Cit hi pe e r cent. additional as against 3 per erne . on land. you say, "We want more money by direct taxation," end you tame with your scheme of cionspens dim, or rather, I should cell it spoliation (sheen)—and you go to Schedule A again, and lay on another ninerenme in the pound on houses, or another 3) per cent., thee making the tea 10f per cent. on homeroom 'against 3 per mat. on land. But that is not all, for we all know that in making an assessment on real property and on homes, you amens houses at a less another of years' purchase than you do lead ; foe land is usually seemed at 90 years' purchase, while houses are only marred at 13 mere' purchase; and therefore, if you levy the issue tax on loth of them, yno came a double pressure of taxation. If you Inve st 1,0001. in land and 1,0001 in boon's, while the oats is assessed at 90 years' pur chase and the other at 16, if you ley the same tan on both of them, it is iu fact double on the sum invested, making actually 10f per cent. more. and that brings the whole amount you levy on bosses up to 21 per cent., and that is what you propose to levy on houses a. against 3 per cent. so land. (Hear, hear.) That is a great injustlee on the part of the government, and the house will do wrong even to attempt it ; for eves if it is carried by • majority, do you think you will ever be able to maintain it? (Hear, hcar.) ' Your notion of Pieties is to say that they shall pay 21 far cent. ou their investment in proportion to the three per cent., which is all that is paid lay the °moor+ of tee large krod..d eaten... Look bathe large properties in this metro poli.—.ay the Belgrevesquare property—which are owned by noblemen and let est on buildieg leases. There you will fled homes built epee land which is let probably for 90 years , at a igrtund rent of at least NV. a year for one hems. A person emstmets a house on that land, or lie bop, he house constructed on it and lives in it; and you acme to the owner of that home and you tax him, to carry out, ru will soy, your direct taxation. But then you doa't leech the get. sand landlord at all ; he merits off his 20f., or 301., or 601. a year, and escapes you under this system. (Hear, hear.) Let me remind you, further, that the house h 4ders in town. are subjected to wry heavy charges of &nattier kind, to Met lOW charges, not only for the sup- gratiitn. (Ilear, hear.) He could not iteeeir.,:" .s opinion of the right hon. gentleman th at the ~,, proportion of men, and the larger the pr °ja r t. 4 and children, the better would It be for no. r .., : I ° l l the prosperity of the country. If be pushed the 1 ,,2 gentleman's argument, if would follow thi: the ne,,a, 4 ,, -- "e last man left the shores ef li t xtm h e.r,i i p s t.sle e . ( y r hre ne r a e r e , ch he e a d r t ,, he s ti n i d gla i. e , s , t g e d i e u lC ig re r e a . tio A n u w l a o s ng no u d t e ' ult great befell to a i wan poor sod da: hi when they went beyond that, and removed tee ah;ti bodied, they only sucked away its life blood. (Ileac Because it was nut in their )tower to stop the tweet ' resume because the am :tint of r migration did Witch. ad on them, but on the reseerces devetopea. ca Australia, it was imprudent, if by 1,1 of the hoiden of taxation, if by any juggle Ur vicar:hu l l terition, they in de the people at home niseentuned lut, and thereby accelerated that tide whi r ": already flowing with such tr. useattuus force. Meer, hest ii.ving m tele these preliminary hiatervations, he woo:A turn to that portion of the budget which w :is truly ear,' seated as the key-stone of the whole, namely, the ro a s t duty. Ile begged the attention of these hue. genue n , who thinight that they would derive great lialsaulnee 4, 4 thus petition of the budget, whilst lie ehoweet—he spelt-me; oil deference tot their greater knowledge of tot but,p,t_ liner little they would really gain by the prup.a...l aIL i . 5 .„ 4 in the malt duty. if the tanners were to derive any ta t cs from the reduction, it must be in eonseeptenee .4, nee ,o the prim el barley. Now, he ensued *hew tl. st it es. 0., t probable there would be any such rive iu the pm, el barley. What way the present state of Wier, malt duty was no doubt objectionable, on the ached that i t was a duty on the raw tunneed of the manufacture, and that it re.tel on an alemlut•i of foretell malt; and no doubt the right hon. saw:fib:a we that se ust butt a h frew d l Hut be bed ct l e ll t t r r i calculatedy'td. thatb'e Now,i t ‘ t t u n n'fthi the h e x: us t d o c° l; h t. . thete'yc no t ' b e t 1 1 1 : crud of a l y raised a w„;:tut you should tamper unnecesearily with the revenue et to pets ion inue it raixd it iu that crest• d less discontent than any other tat whant i i • Although meetings had been held, and pettion. pre, tree on shaved every other subject, no one ever yet Lea. or s meeting of consumeas —at least for the Interpol, of ta and petitioning against the injustice of tne tax on oh.. (Hear, hear.) Such a meeting was so yet Unkimaa , 5 the history of this country, and this was a fact of con,p b . ' a r f , b li n i t e ;r i y in :er favour I , \ n i t h t d i b t i e io r i ss u r in f in :f r o:Te r L i i s g o n ,. l c u su r e t nll i t7 e si Whitson the measure ul the government would do away win. It was the practice of thii excise to give six neatbs' for the duty on malt, and this singular regulation !nap e ( people into the trade. He at.,pri hooded that the tennetel of this regulation, although it might Cause a I ten t, the revenue, was in some degree to raise the price of hare, by providing capital, and by stimulatin g a lacer nuitie.r persons to compete with each other as purcLagi... lrf these two advantages to illo producer, Otis tin y w eep „ lied upon entirely to abolish, and the eche r would of eourse IMI diminished in proportion as 'straps barley e intnaltited. It was argued that by diminishing the e et of met Pd • per bushel they would to cx-searily ilinnuieh the eot of hoe That would be quite true if the trade were ruder the in fluence of free competition. It was quite utile, a. tte political economists *abetted, that cost retelated profit; but, in order that the rule might apply, there must he unrestrie'et reapetitien, b en that was met:Wel! tile clement which toted. (lher ) There was not in this country each au iron monopoly, or one no difficalt to deal with red au growing, its that id the brewers. (Hear, hear.) It was gaining strength rei f y day ; the trade was constantly getting tutu fester ideals • the system was becoming better and better organised ; an d the motion, that by taking 16.1. off the cast et a busted og malt, they would materially lower the price of malt liquor, while that liquor had to pass through the bate!. of itnaltby monopolists, was entirely fellacious. (Iltar, hear.) .let thim look a tittle at the put. Malt had be en lore meek cheapened by the repeal of the cern lees ; sari yet every owe knew that the Conmour had not Wts benefited in the Nut. (Hear, hear.) The whole of the reduction h.d passed into the hands of the brewers; although it was manifest, without going iuto details, that tee brewers could have air wiled a considerable re. duction to the commenter. Hnw was it that prices were kept up, notwithstanding the eiminutiou is the coat of pro/ductile ? The thing was very sir ple. Per sons with large capital pawned themselves of 03 the public houses and let them to tenants, with whom they made a stipulation with regard to probte. He believed the prong on London porter was 4.. per barrel; and consideriet the expenses incurred by the tenant for rent, gas, ite., that was an allowance which . would deter be sulinuttio to if the re tail dealers were not entirely in the brewers' hands, lhe result of the system was a largo amount of adulteration. There was another clam of brewers who mauufactured beer which was sold by the retail dealers tin 1.,r the named bitter beer. He did not know what wire the terms ea *Lek these gentlemen made beer; but ha did knew that both the quart and the pint were getting less, and he suppeed that by-and-by they would come down to the site of medi cine bettlee. (Laughter.) That was the state of the lenmag trade ; and lie mac,' tine house what better pried they could have of the existence of an iron and ineaurab'e monopoly, which left the retail dealer no choice between one of tee courses—either to adulterate himself or to leave the liquor genuine, and take elf about a fourth of the quantity? (Laughter.) Now. it that were the state of the case, what chance was there that any put of the 164. which they were going to take off malt would find its way into the pocket of the consumer ? lie thought it would de.read, like other reductions, into the pocket of the brewer. Them was one course open, without which any reduction of taxa tion would be absurd and useless, and that was, to bosh up the brewers' monopoly. But how was that to bedsit? If the house were really anxious to give the p••eple cheap beer, let them do away with the system of licensing—(fim, hear) ; let them allow any Shopkeeper to sell beer across the counter like any other article. (Hear, hear.) They might then affirm that they had really done mato thing to mak • beer :heap ; hut until they hail dune that it we. vain, it was futile, to talk of reducing the met of the old English beverage. That beverage would, he believed, remain at the same price even if a much greeter reduction were made in the price of malt. If there were no decrease in the erica of beer there could be nn increase in consunp. tion ; if there were no increase in consumption there could be no increase in the growth of barley. He asked hen. gentlemen opposite, then, what they would have gained by the alteration ? They would find that till , had just put so much into the pockets of the brewers. (Hear, hear.) As regare . ed the growers of barley there was to be just enough protective duty on foreign produce to spoil the boast of hen. gentlemen, that the boded was founded on the principle of u•trestrietrd communes. It resolved itself into this : those gentlemen - who wets led to suppose that barley would be need in price by this measure, because there would be an increased demand, would find the dement' for barley little if at an increased; and our own producers would have compete with foreign manufacturers, who were not entbarrcused by the wee regulations as themselves, on very unfavourable terms. H. maintained that, so far from increasing the price of barley, the tendency of this measure was absolutely to dituinieb Now he had given the reasons why he, for one, could not consent to the reduction of the malt tan. He had stated that in his opinion it would not htiliele either the producer or the consumer; and the[, wh.ilc it would materially lessee the revenue, the only class of persons to whom it would be of lay advantage was a class for which he had greet re spect, hut which certainly did net appear to consist of ob jects of compassion, namely, the brewers. (Laughter.) He would now take the liM rty of making one or two re marks on the budget itself, if the hose would grant him its indulgence. (Merl.) He could illation no more vicious principle for s Chancellor of the Ezeloquer to ..et urn than that of purchasing immediate and moms:nary placese haa popularityts once,yite b m a b revision to ot eo put uses m ooftf r h c i a, e b h coi m : b... t ie to n i period.t g was lust immediate popularity, and drawing hills on futurity to pay the coat. (Cheers) It struck him fit it if the rieluetion of the duty on malt was to take place the sootier it bete place the better. Olean hear.) He cunt - need that he was much astonished when he heard that the reduction was not to take effect till the 10th of next °doter. That was not the use retiree with repaid to reductions of excise duties; the n miesieu had penally followed speedily. At first it Mean.' to Mos that the rep is'ihneenot7lniseir reason, n b t s: h c f. e t r r s ig u t h i p t t : •n h ant foundo c . gketiinhotali msu t l he ti s h h t u e h t d . l i t l tdirceeneferitir ref' proposal, after giving nine months' notice, still to pay the drawback. He must say, in passing, Mat it spienre Ito him to be a great prey to spend a melion in papa,' the drnwhaeli, and that, if the right hon. gentleman pursued that course, there wo..1•1 be plenty of malt to pay slam the 10th of Oesteber ; and he would even venture foray that all kinds of imaginable fraud, would be practised It should be remembered, too, that MO was not an that required keeping—tit , fresher it w et the helter and yet they were asked to take a course e would iodate 'resister. to aneumulato I urge stock. What, however, oil the r.sson of the putpnnement ? When he came mese eider the matter, he thought he saw it plaints. rtouith• The right hon. gentleman said the 111th ut thtetwe was the mast convenient day. He had no daunt it estt for lie coneeived the object to he that no part of of the reduction shnidil come into the budget of neat year. (Hear, hear.) Therefore it wan that the reduction era' to take e ffect five days from the commencement of the tiny , es eta' year . f 1103 1. Now t:, n was just what he complai ol of. Ile thought it very hard that the Chancellor of the Rich, quer, in want, no daub[, of ell the influence sod popularity, and all the party advent ages that on ininlaabas revision of taxation could give him, should thus draw &edicts futurity, and saddle with the realisstin of a tat the eintlot man who might happen to fill the office of Chancellor of the Exchquer in 1854. (Hear, hear.) That was a had sys tem., They ought to tort rednetioas out of the Warne o f the year. (Ilear.) If they were prepared to reduce theta. let them do it ; but let them not put off the repeal mousin3l only till October, but virtually till six months after. 80 was confirmed in that view by finding that the right hru gentleman wasnecemitated to give them two hu•litele stead of one. The right hon. gentleman centhally elaoh sated the malt-tax for the year 1843-4, and in order ! show the house the justice and 'propriety of reducing the malt tat, he gave an estimate of the resources of the Ostia in the rat- c immencieg the sth of April, 1854. 0 4 'n hear.) • Now it ea.. tun mach to ask shy mum to foresee the sitirces if •he current year. If they wanted an diet* tiara of that they could not have a better one then had bursa furnished by the Chancellor of the Ene.;equer himself, whO having in the early pot of the year estimated that hm surplus would he 400,0001. or .500,0001., now told them that it would be 1,400,0001. or 1,600,0001. To be sure at th former period, when a general election was :Tyro:oo4i