The Express. — London, England, 1865-04-28 00:00:00

THE EXPRESS, FRWAY EVENING, .Al)l94rip, 1?4#5. more t K a ly than the alas eempeten with It, and macetly still than sphlet--enel I past that I think it ugh I pet it eseillendy to the house theit tea might net to be Mud setwe r =Z a titen leer. (Hee& beer.) I sok Mtge** to that busses it is me fer tile is results. I state t with eamiderahls caelkisees. The tax thou urea the barrel of bear, tf it is sold at 36e., is between 6a end 75., or ra th er sae th an 90 per mat. The tax apes Ms eland be slated at is ass 40 per sett The abort prim of tea varies at different those ; bat theaveagge during the last few years he bees Meet 4s. fid. • posed when sold by the chest. A few days age it was about Le 3d. Well, If we take it at la. fid., the tax of ls. is 40 per ceps-, and at le. 3d. it it 45 per mat I ask then, under these 0111,11101161/10111, what ease is there on the ground of undue and inject relative taxation for our sekl&g the vast samike of revenue that would be 'shelled by the reindict' el the malt duty, and do I not farther show that up to this moment we have failed to do full justice to the coasurners of tea (Hear, hear.) It is algid that 'dative injusties is dose to the lower and middling barleys as compared with the higher, by the present form of the melt dation. I have shows that barley is not only dearer, bet is progressively sad ride(, sot year by year, but tea years by ten yeses ; I might NAV show that the relative iajniiioll —the relative inequality a less, and not greater thee it sees, sad cousequsatly the grower of the lower Wier bles parti cipated in the general gain which hes arisen from the in curred pries of barley. But I reefer that the form of in -041111100 of the malt duty does heavily epos the middling and lower qualities at barley. The malt duty is hid upon she arum of malt, and it is just the tame for the purpose of this disunion as id it was laid upon the measure of barley. Barley d • high qualit) , dl m 4 g • certain mearare—a boded for instance —will produce mom malt than barley of la lower character. We have asked ourselves, and mete been suggested whether it is not posale to Bed something in die nature of a remedy. partial melody we can find. It would be very nejest to alter the form of the duty absolutely from duty by unsaure to duty by weight ; becalms we should then be injuring those who might not wish to adopt the change, sod we should injure the growers of fine barley. What we think may be done, and what I shall ask the committee to stable as to do will be, to give the enlister the option, if he think proper, of having the duty charged by weight. You will at ones see the operation. Those who wish to be charged by measure will eoutisue to be so charged. A certain weight of malt will be warned as the yield of • bushel of barley of each quality se is now ordinarily used for maltingg ; and the duty paid by that weight will be the duty payable hereafter by all the malt that will go to make up that weight. So that, in point of fait, the middling barley will have the adventege pasctically of being tested by weight through the medium of that standard. I hope it is cot too much to expect that the effect of that change will be to improve the condition of the middle and lower dear of barley in the market, by giving them fair play as compared with thou higher barleys which undoubtedly sow 'derive some factitious advantage from the teem in which the duty is levied. That measure to which I pow refer has nothing whatever to do with the taxation of the year. It will form the subject of a separate bill which I shall have the honour to lay upon the table. Now, sir, perhaps it may be said that the prospect I have held out r • prospect of the indefinite continuance of the malt duty. Upon that subject I do not presume to give any definite opinion, but I do venture to point out this— that our position at the present time with reference to the repeal of indirect taxes is not so (avowable as it possibly may be • short time beam. Down to the present time we have felt it to be • paramount obligation to award • considerable portion of say relief we may be in &condition to give to the reduction of the income tax. (Cheer'.) Sup posing the reduction of the income tax now to have reached its term, or when it has reached ire term, it is evident that the state et things and the position of the house will be ' different with regard to the remission of indirect taxation. (Hear. hear.) Were the house resolved to hold its hand and do more with the income tax, it will be free to did more largely with indirect taxation, and to make as fair sad equit able a division as it can between direct and indirect taxation. Therefore I do not profess to hold out any pr.:aped or to give any opinion on the subject. I have only con- Mined to the bast of my ability, with the rest of my col league', the case that is before 911; and we have arrived at a double conolusioo—first of all, that it is not in our power, consistently with justice, to ask the house to absorb so very large • putim of the surplus of the present year as would be absolutely necessary, together with the farther burdens that will be entailed, to make • partial remission of the malt tax ; and we have arrived at the imoclusion that the beet step we can ask the house to take is to do that act of which I have just now stated remains entice as hitherto nodose, and place the duty on tea in a just relation to that upon malt. (Cheers.) The duty upon tea, assuming the prim to be Is. 3d. per lb., will be 44 per cent. We have thought it beat to make • proposal which would be of • decisive character, and afford to the consumer the benefit of a considerable reduction. (Hear, hear.) Taking what is called the long price of tea, that is, the duty-paid prim of sea as delivered out of bond, at 2.e. Gd. per lb. (that is higher then the present rate, if lower so much the better), we feel that if we can reduce the duty upon tea by so large • sum as fed. in the pound, we shall cause • cons ide rable reduction in the holesale price of the article of 20 per cent., a n d that, together with the crowing inclinatiou and taste of the country, will give • powerful stimulus to the consumption of tea, and thus placed'e most innocent and healthful of all the luxuries of the poor within the math of many who now do not enjoy is at all, or only to a very limited degree. And 1 offer this apology for our making so considerable& proposal, because if the committee, when it comes to vote upon this subject shall agree, as 1 hope they will agree, to that proposal, they will perceive that it will not be in our power, consistently with wisdom or propriety, to make any prop:eel bearing upon the reduc tion of indirect taxation during the proofed year. The present estimated oonsuovtion of tea, apart from the re &tenon, for the year 1865-66, is 92,000,000 lbs. The km of 6d. in the pound would amount to 2,300,0004 I have taken the recovery upon that low at M 5,0001. I code's that under favourable circumstances It might go higher, but no higher figure could be taken in conformity with the usual prudent rules of the departmests who are the best judges oc these subjects. That would muss for a full period of twelve months a Imo of 2,075,0001. Bat a portion of the year will one month has already elapsed—before that change tir e — come into operation. I will take this opportunity of stating that should the committee ogres to the peoposal, I shall propose to ask for • vote upon the resolutions I am submitting on Thurnday next. n that assumtion. we should deduct one-tenth of the year from the loss of 2,075,0001., giving • touter the financial year of 1865-66 by the reduction of the duty of 1,868,0001., and a further loss in 1866.67, of 207,0004 The next subject upon which I have briefly to *defter the committee is the question of the income tax. Now, I _thiok that if this parliament as a parliament be challenged with the inquiry why it has not repealed*. income tax, it is easy to point to a single one of the figures which I have laid before the committee at the early portion of my address, where it was shown that 12,000,0001. a year bad bees added to the expenditure of the country ; or, even allow* for the relief from the annuities which fell in in 1860 Mill 10,000,01201. a year has to he added to the expenditure of the country ; and of course it would not be possible, and it would not have been just if it bad been possible, to have impended all other remission of taxation for the purpose of applying MU whole force to the reduction of the income tea. Undoubtedly if we had done that, we might now be in a condition to extin guish the income tax, but Ido not think it would have been conformable to the equity and wisdom which usually distinguish the deliberations of this house in matters of ' finance if any such plan had been pursued, independently of , the fact that a wide-epread opinion prevails, which may be the opinion of the majority of this house—l will not under take to say whether it is so or not, though it is not precisely my own personal opinion—that the income tax is a tax to be permanently retained. (Cries of " Hear," and " No.") That is my own personal opinion, and it may have little to do with the matter. Ido not mean to take it for granted that the house has ever committed itself, for the house has I not committed itself, and it is • matter of importance which mother House of Commons may have to deal with. But ' while I think that we stand perfectly clear with regard to the fulfilment of that pledge, which some gentlemen regard m • personal obligation contracted by me individually. and not at all affecting anybody else, I do think it is appropriate to the function of this parliament, and the government is of opinion that it is a part of the duty of the parliament to do what it can towards • reduction of the income tax. (Chum) It is in our power to make • roposal which will leave the income tax within manageable limits. It is at present at the lowest point ever heretofore reached. (NM I mean practically at the lowest point. It is perfectly true that for a moiety of one year it was 5d., but for the other moiety it was 7d. in the pound ; so that it was never lower than 6d. for the year. We proems, then, to ask paths meat to remove from that tax one-third of the amount. (Cheers.) If that proposal is accepted—and I confess Ido not anticipate it being rejected—(mar, hear)—the effect will be to reduce the annual yield of the income tax —not for the fi rst yea, bat after the induction has taken its full effect—to 5,330,0001. That would be the amount of the income Mx, that would be the coaditioa in which we would hand it over to the new parliament. The value of the ld. income tan has been progressively rising. I had put it at 1,000,0001., but it is now, lam happy to state, 1,300,0004 That is B e annual yield of the Id. income tax. (Hear, hear.) y plating that amount in the bands of the new parliament I think we shall accomplish • double object. II it should be the pleasure of that parliament and the desire of the country that it should be dealt with with a view to in extinction, the amount of the income tax will have been brught within such limits that it will not be beyond reach to adopt measures which will enable that object to be pined. But if, on the other hand, it should be the view of parlia ment and of the people that the income-tax should be per manently retained at a low rats as part of the ordinary financial provision of the country, that rate of 4d. in the pound is the rate at which we believe it may most justly and most wisely be retained in • time of pew, and in the absence of special exigencies. (Hear, hear.) The Id. in the income tax produces 1,300,0004 The final loss to the exchequer, that is to sty, the final restoration to the public by taking off 9d. in the pound, will be 2,600,0001. But of that sum not quite two-thirds will ac crue in the year 186.5-66 ; namely, 1,650 ; 0004 ; and the remaining 950,0001. will not accrue till the financial year 1808. So muds for the income tax. Now I come to the only remade, resolution with which I shall have to tremble the committee. There ma be no deabt in the minds of OWN who hear me that I refer to the guided d fire in- s l i mmest in gpirlte. And I am bowed to my thin, that I W i se' put out of eight the Ida earl filsotok questions. I oda that in the Sestshama therein pest mires" s umo to the Irielema there le game wives*, bet I think ga" -bent sad the timeline would enables together if we loam re does the malt duty for the bens& el Ragland. TM, weak' say that if this meeptiosel minethe were made, SI by /NM moms or other, sad you must end oat how, we hate Nat you redoes • tan for the lens& al Beeilead and Well, then, if the Ices Ia the past year be ao, and is the semi year 3,250,00 Pg. - followed by a . fr om the d(sphignment of the oriesuraption of ofthat b eep be followed by • fourth km from the of the essentives of Inlaid sod Sootlan Ai m old not bee hopeful prospeet is • Ithapcial point of l ath. Led now, sir, what are the pounds of th is greet ba'A this peek insivation, I may slincet call it this i %Donbas upon the stability, of oar = "es eystsm ? Is the coesumptioa el beer aegis- 1 10 lel il • dying _ bad.? Hes tbe Engligh mere Ai wa kis • aster? Has he mend to ibalf with a saffireat quantity of this easelles a t aPC l baly retired drink? On the contrary, the iguresbre all ' li d geg upwards . Nay mare, Ath a we of the newes al t govena sad the right bon. (gentlemen(gentlemenopponte, alley this the honour of heats' dose • peat deal towards pro mo( the consumption of melt by hineming the duty is Oita That is an excellent way. What has happened ? I m on give the returns for Ireland, but I can give the n e. In 1841 the consumption of malt per bead of the ssa akition of Great Britain, in bushels, was 1101, whereas 121853 the oons amption per head had risen to 11 93 . Well, thlak'per heed that is • very handsome growth. Now what is the case with regard to spirits during that time! la 1841 the ocesumption of spirits per head was 0/63, and in 1863, to s l y pot joy sad satiafaction, it was 0.645. So that while the consmaption of malt has increased, the cossumption of snits has decreased Mice 1611. That is not a very herd ems Here is another mode of representing it. You may my it b • little bettor sow than it was 30 years ago, but let us go book to the good old times of ear forefathers. Well, I ham • Mara of the consumptive of beer hi 1722, sad that I think is going back far enough. la 1722 the oon eamplioa of beer in England was six minims of barrels, and es the population was six millions, it was • barrel per . hood. In 1830 the consumption of wee eight "Whoa. of barrels, no that it c hed then sok from ore barrel to two-thirds of a barrel gar Mad, but in 1864 we Ind introduced a power. %I restorative, we had so assiamd the consumption of beer by the course of legislation, that with • population of twenty millions, there was a consumption of twenty millions of barrels, or one barrel a bead, • coop 'emotion equal to that of the ood old times of 1722. I lee opposite my hon. and learne d friend the member for Suffolk (Sir F. Kelly) and the right boa. baronet the WOW for Hertfordthire (Sir E. Lytton). Oa this gan g= they adopted somewhat—l will not say of • lugubrious lope--but somewhat of • nape and over-coloured tone, is , the eloquent and able addreance in which they introdueed the subject to the hones ; but I think they will feel that it is cepable of being qualified in an oppceite Mlle ; and that the state of the facts is not altogether so unatiefachxy as they have been led to believe. What is now the consume the of beer in this country ? In some cases it is astonishing. Ibis is an authentic anecdote. At first, I confess, I was • little incredulous about it, bat the authority on which it oases to me entirely forbids me to doubt as to the were of ocatamptioo of the English people. (Laughter.) The abject of my tale is a labouring man, whom ordinary avo otiose are on the Thames. They require great muscular exertioe, but there is nothing peculiar in them as to heat or dim* or atmospheric influence of any kind. He bad an sentient to one of his hands, and be went to an hospital at the east end of Labia,. The surgeon dealt with his bead, but the results were not satisfactory.He said he should wish to open the band once more, bat before he do thruined to perform the operetion be was anxious to be awned that the patient was in every sines of the word a temperate man. He asked the people who knew him as to his habits, and they insured him that they ware tempe rate. He asked the man himself whether he was tempo :els, and he said "Certainly. he always had been so." He aid " What is your consumption of baser The man re- Never more than eight quarts • day." (Load Lighter.) I then inquired what was the usual con sumption of an intemperate man, the temperate man being limited and tied down to eight quarts a-day ; and I was told that the intemperate man would rue from 12 to 16 quarts. (Hear, hear) But, air, take the whole population of the country, and if hoc. goo ilemen will then have the goodness to take the number of barrels annually brewed in England, reduce those barrels to quarts, and make fair deductions for the populations of Sootland and Ireland (who drink very little beer), for wo men who drink but a very small proportion relatively to men, and for young persons—say th ose under 15—who also drink very little—they will find that the quantity of beer consumed is not far abort of 600 quarts every year for every adult male in England. (Cheers and laughter.) When von ' recollect that paupers, criminals, the sick, and I might-al ined say the wealthy, drink very little, and that all that very large and respectable class who pain by the sobriquet of teetotalist+ drink none at all, Ido not think we can support the case for • repeal of the malt duty by the argamost that access to • sufficient quantity of beer le extremely diffieult, or that the oonsumptim of it is gra dually dying out in this country. (A laugh.) More than fatty on ponadesterling,as term I can reckon, is laid oat by the population of England every year in the purchase of this valuable article. (Hear, hear.) So math for the con sumption of beer. 1 think I may venture to say that it is not declining, but that, on the contrary, it shows a tendency to increase. Now what is the case with the producer! be muse, although I deprecate class legislation, I want really to see whether the producer of barley is suffering hardship. I will try it by this fairest of tests. I am not now dealing with I the ease of inferior as against better barleys, but I will My the question whether the producer of barley overhead is suffering injury, and I will do that by two tests. First of all, what is the pries of barley now relatively to that of wheat as compared with what it was in fanner times ; and moonily. what is the price of barley now without any re %recce to wheat at all? For the ten years before the re peal of the barley duty barley was worth very little more than half wheat. Tee proportion of price was 542.5 barley an compared to 100 wheat. In the next ten years it rose to 571-7 to 100 ; in the next ten year" (1840-9) to from 58 to 58" to 100 ; in the next ten years (1850-9), to 62' to 160 ; and is the year 1864—the year of this great orusa a against the malt duty—barley which forty years ago was worth about half the price of wheat, is worth as nearly as pos sible three-quarters of it, the exact proportion bein 74' to 100. (Hear, hear.) But then you - will say, " The price of wheat his gone down, and therefore this standard of comparison is not fair." Let as therefore take the price I of barley absolutely , and the case will stand thus :—The absolute price of barley in the ten years before the repeal of the duty (182 D-9) was 31s. ; in the next ten years (1830-9), it was 321. sd. ; in the next ten years (1840-9), it wan 325. 9d. ; in the next ten years (1850--9), it was 33a. 2d. ; and in the five years since 1&59 it has been 345. 4d.—(hear, bear)—so that ngularly . and progressively it has been going up, and this great suffering interest (I am speaking of it sa &whole) trim out, when the case Welles to be examined, to have as its great subject for complaint that consumption is increasing, and the price of the raw material is rising. (Cheers.) I mast say, therefore, that so far as the pro ducer of barley at large is concer ned, then is no case for repeal. (Hear, hear.) But there is no topic which has been more dwelt upon than the relative tax ation of malt as compared with other articles. This I hold to be of the greatest conseqnsooe. The right ism gentleman the member for Oxfordshire 1 (Mr. Healey) found fault with the President of the Board!, of Trade (Mr. Gibson) for having alluded to • certain scale ' of taxation having reference partly to the nature and partly to the taxation which we apply to potable commodities and to the luxuries of the people in general. I think that that scale is • matter of great consequence. Let us see how the case stands. I begin with comparing the tax upon beer with that upon spirits. Beer is taxed one-fifth, or 20 per cent., but spirits are taxed four-fifths, or 80 per cent. If you want to mark your moral indignation at the use of spirits through the imperfect and defective medium of fiscal !arrangements, I think you cannot well go further than provide that when • man is disposed to lay cat five shillings in spirits he shall only get one shilling's worth, and that the other four shillings shall go into the exchequer. (Hem, hear.) I do not think that on that side there is any injustice. But whet is the can as compared with wine, because it is said that the duty on wine has been reduced to almost a nominalnte— that on champagne, sold at 12s. • bottle, the duty is only I Is. • gallon, or 2d. • bottle. That has nothing to do with 1 the matter. First, I take the whole of the wine imported I into the country, and I find from the examination which has been made into the question by very competent gentlemen in the customhouse, that wines of wary description, from claret and champagne downward, ire taxed at 127 per mat. But that is • most fallacious way of stating the OM ; for th e tax upon claret and chain. *goo has no relation to the price of beer. Beer, which is , gold by the pot dose not enter into competition with claret , ' sad champagne. If you went to test the relative banks you must take articles which are capable of cords' into competition with one another. Take the poorer or lower wines which are capable of being sold at prices, somewhat approaching than of beer. I have made inquiry with re psi to them wines, and what I find is this—that the wines which are consumed by the poor, the great drinkers of bear, are such as is called Hamboro sherry- (a laugh.)—that has the reputation of being an adulterator's wine, but what they say is that they understand the chemistry of wine, sod that what we call " adulteration ie really nothing hut "scientific m ixture." However, I 1 ilemboro' sherry which is sold in public -bongos, and which , ! a of the clue which is most largely drank, fetches ss. a ! piton, duty paid ; and of that 50 per cent. is duty ; , whereas the duty on beer is ouly 20 per cent. (Hear, hear.) ipanish red wine, which has been recently imported to ! one extent, fetches in the same way about be. a gel/on, of which Si. 6d., or 50 par cant., is duty. Common sherries' rom Cadiz are also sold at ss. • palm. and also pay ' fl ew per 50 vat. Commie clarets , again, are largely inn:mes 'ramie sad aged for popular consumption. They are sold, hay paid, Mahout 2s. • gallon, of which the duty is Is., or ill per cent. ; so that the wine which enters into competh ion with beer is tend 50 per cent, while beer is taxed at 1 'rely 20 pee cent. (Hear ' hen.) Now, sir, I will pass to he other Ms, and will argue the Mel not ee ;ain't wine and spirita, but as against tea ; and ow I appeal to those hoe. gentlemen who made Boob ocourable manifestations of their disapproval of the car imptioa of spirits. It is quite evident that they thiak hat (strong liquors are very dangerma; and I apprehend hat I shelf end the way to their hearts without difficult, dim I plead with them in favour of moderation in oar its .. Pete upon tea. (Rear, hear.) If beer ought to be taxed 7 mime. maw. Mar.) I soy maw the wow that on ogees Ida think that me have sew win o mgzc itil is. se the right hoe. gentleme, bet he had th at if samm ara• ai r t i : m the a :oth ratticy of t :e a tig sbas lit hos pa .:n a theedia, th. riot um. I the 21st of Much it arrived at ibis tessantien, " That I. deities lien thereat artleisel tea , rathileasa they wilted to make Me and bass. W opinion of this hoar it is as t that the reduction that relief whirl WO WINO • GAO 60 a ff ord *Pee enallat they "lid do away with ereelthreg is the I. fa h".. " d " bed tower hard sanding area td( of tbe fire lasuranes ditty in the WA 118•606 be ex- . less perentable amenats. There to • claim for theme al monopoly, rod make ft • free rade• gostisensits spank tended at the earliest oseedesity to hone= ham- • an al duty apes radio oonweesneee I lis ripened eh= the Chesseellor of the Enkimar ked sot tbat if the malt dug 714 r 2ta imme 'e,„,.... ww , fieutlemea w it s . Mani ,/ ~,.‘„,v e d Decd geode, end ail d e a r t p ti nm o f f amo us pro perty." . think that that is • orbs there is seek to raised the duly en tobacco cowbell. Had ha does se beverages m en Y "r em smoooetei.... ---.... ben Weald --, Oa that m amm a th e h ouse oi v id s d_a ige ; tom, 65. be said in favour et, aid I shall be glad 1 time was no doubt that is two jean the exchequer would diminished. Bat th e rig ht --V-- —"'" ••• Amend the now wen found many gen who had when the time arrives to se favourable heartag Ibe tally remeopenned, while the nudist' would he • pug t o show that the ..,,_ on. gentleman west as hem s teady jea 'Habil, en d mm t en t swar ms of the ;to the appligonts epos the ea (Hear , base.) Then toes to the poor man. Be ciao regretted that be had so 4 went es pari pada w i t r t g vv ,,, m .,,, D et " M .." ( la, tee"' wine or reinetion of the fi re vi a nee duty, &ad we also are alio powerful claims from otemeted with wise dealt with the timber duties, =deb ere of • molt am popular Menge. Why, ; should ---Lienene-fme,mmeneY'""ma reped ll'b"leatlYalai 114 :, * an 4 d Ue th D a Se t it (l dad h ' ilawia noi fend many members of the go t t he ore in seeing the I insoranom I moot say that I think their are by say mares character. While th ere was • w tax upon raw timber place in the consmiption of beer wi t diminishing In ks g oug indr - r etually DO, tO adopt the modem did not _rept, I rnims, • sothr e t het at the gum time it mai, =Om sem .., el wee lm erge Per ke4 la s ep h and te , ria 2a ger ll me strill gt eg a rl ee rrn i e l ti re tklit men ttl i an w :g e i nan neest ino r thi ptiss o f ot h er &rue . ? (Him.) An ...key w ith it og lig ,en but who acknowledged tke fore 1 subject sirloin eo, form at • futon period a tab and t i m nu th norn t z an d pho only depncated-what the hour , _ for emi t ai h deratiom Sir, then are other elehesS ! set taxed at all. Nor was a chip built at Nova Scotia, for the proof of his seseimill. Meet, beret elm ri g ht bar' not . -. some _ um, prema t ure &d an dies, ( Hear . tog over mi . ') reaped to which I trust the home : Mimes, taxed, though the raw timber coming from there patlemee said that wise i did I say thst by way a - --a - I have referred to support lia ln in d miw in! hetorelarte vicesfurt oir eepeedm ieresdi g gh uiree rseg oz gn wee ehh eobject iegee to tey the be ab g illi t r e lex cedeetey This eg em ether no not eesiem protecting .• gee forin ee • fair be stan tte darei r etesge of com rg &trim with beer, end he took W regolution, and in souiteadep7s7analleed the division, for the of showing that Owe la Ms room fa t ° wh ich I I comprisen. The hen previously referred, namely, th ir r e,t 1 naive= to say that there war no mote absurd tax thee petrol was going to reduce the duty ea rig ht * on the m i n d o f t h e gw ,ternateet se to the ghe sal that wi ll be made for relief to • I this ditty upon timber. As • whole, he approved of the I mid is calculated that th e h.:reus tea by oembelt, doubt remaining Iran • did which tor some generations hem heellipt, particularly of that fidelities of the duty on tm, SIM cake up for m a l ose o f evvvema P tlea " Id a in Dew •oaastamd to pay. 1 am quite sure if the home is ,' w ig h e i g ek our a ham to the working dares, as be war always roe. gentlan wee right te rew th e er thlimilatien, He ahowib be a t ahea t a mourn they should take upon this miciaidoCt linkadr, two sums of 1,868,0006 for the tee duty and I,a.tilkuirua for imo ter, meting together to 3 Jtokeem ; a new that prepared to enter epee the pothers of relief el in pm*. ' wham their intends were well looted after . why these maim but a very :tenon marg i n b u t a tema mu ouler clam from duties which they now pay, whether ha I Mr. SHERIDAN hid thread with admiration to the Th iul o"aninaupot apply :hate eon rigteretimisfibmiugbr,? (Henn, heerna _ __, veient to mime mto meet the : mime d w i s h. al the MP , of annual IMODGM or stamp for lideshithme it . =estate statism= el the Chancellor of the Exchequer, bat I worth the breath which conveyed it to them . Then the eag thase ge Det feit trithatattalag .disiduaid wi thrag his io proposed ialhenal red l etke his ofelthipoqns duty a m ho 1 right rogeei hogoo.thgr duty e ty ee rid epiri tha te t be if w he ee tgic h had eee t h e i ir kege with i lit i g : ea t eree , m .. s"Pari d ol tet e omd bed dellie ;y d lythei th th me dei: l the i n timilw term l a _ jinig. 7mo4 ---4; to fi rs meanness. He, bowever v eco gh eli geee ted th e :i s t et reduction theme se in en g fr e tc eel b y m l enters eee sgain egy : ere li her im. w N be ew it so hacieed that of the redectioe of the malt tax, was a .pa lso s ew Sooteh quail= dealll rr " tion whou:ka wi wlth lael w lia hr esryear h , b w we e uee d . id eween) not Th etiail deaL 7 4 : 7 : atairniebed thie d ti r i e e spec tin t, freilauffin" tat aha tb: netd ,tor • Medi= el the duty to an tutiform sum of is., which to rh r p , :ai th ruh e of h t o andt g e . ta m tkoL em te be hH r epote f ,..u or lit W zi ee n t tt tili th ur (lgr bein , wor PoL paiws.d -U u m tho - : fi rmer portion was • tax upon industry and trade, and deal wits aa any v ot ra th:in- ith is ih n e ot eimm ootapati t. 4lB o.eipw wtt... apoa : !IDlGGSl adoat Mela tad °i t, and it, h l i l , l7 , t ata ssetioa apply to the right hon. gontunnnn virtually upon consumption, whereas the remaining portion - was • tax upon property. But let not the co in - which our decal economy is tend. (Herm, her.) I best , mitre be afraid that in dating that distinction broadly therefore we shall Dave that rapport which I have ached he hellgted would give, if not entire, put satisfaction to hart) end he argued in favour of the reduction and ultima te cossumptioe at beer wairs7bstitia" fee that --- , -h- and I am going to found any segment for • differ's°. of rate. from the committee, if they Wel that our proposal, an the coranin. The with of the house was clearly and unmistakably ex- on the whole reasesable and jut, and that their thanster Mr. DU CANE said the holt member fee Salisbury (Mt. H wh e ieh heg shoul d eye hehe be premed in favour of a uniform rate, but still It is desirable and extent are wise in regard to the cirmaistreem in whisk Mareldpronseed to add an important fact to the argument to Minn view the essential di ff erence in the nature of the we stead. I must confer I cannot entertain any eery 111111• of the MaaosUor of the Exchequer on the subject of the it was hardly fair in t h e eieht . r ee. geieme e i rC . reme M. The experiment of bet year bas not yet been fully guise hope as to their universal acceptance and approval ; malt tax, , that where the ople drank cider, they did seen:oat and national dike pon question tried. It bas only been nine months in operation. We but lam so sanguine as to believe that the Mimeses diffi- n v :t eg driak in cider beer gre . wi ßu eg t he forget ie h t ew add hew tha te t people who ved aree trat tee Fti l for rne e rial attle N grov ene '. have not yet got the full year's receipts under the new cultieg I have stated as standing in the wey duty of the fire insurance OLI stook in Peri m . But lam of any effectual dean with the malt tax my I themselves in the matter of tauter. When Sir Robert last session would be • failure, and the Chancellor al the bound to my, m fm as i t pa , th„ s p ar iment dor not have made an impression even upon the minds ed ' W* o proposed • tha cre eider be very nearly beonght Exchequer bad now admitt e d it t o b e ao; an d upon th a t enable us to be my mimes as to the ultimate those previously domed to deed with it. It is • about a rebellion, but time who lived in barley growing failure he endeavoured to ooestruct an rgiimest against result of the reduction, in producing a recovery ,of great satistediao to myself and my colleagues to believe countries stated their presume in • more quiet manner. dashes with the melt tax. The present attempt of the coomerig effect i reorders revenue by an extension of the Preen" of insurance- that the proposalswh we make are proposals that may (A. laugh.) With regard to the malt tax, be would right hop. gestleman to nibble at the auntie of the malt There seemed to be high autbaritim at the time for taking a not be unacceptable to gentlest= upon either Me of dr um= not his dim/worthiest, for he Dever had any gre at m a would nien be a failurslie htest ; neither hi. n garment n rthat o hia more sanguine view. Although 1 oely satiaipated • recovery home. (Cheers) They are few-they re simple-thee =mud el hope, but his sense of the injustice with which of 10 per cent., the actual reedit showed an increase of less are intelligible. They might probably have been impart= the right hon. gentleman had met the tar and temperate large clam of the community who felt &waived and insult= than 10 per oa t . It Gal Stated , and stated strongly, in the in fewer words than those of any budget that bas ever dealt Mims of the agricultural interest foe the odor-Leo of the by • continuance of the tax from Mimi in the matte • tbe discussion of last year, that when we cum to deal with with an =Mein remission of taxation. I set sureand melt tax. There were several, both in the bones and the future. The right honourable g entleman l aded Property the result would be more satisfactory, and that a smug to the persruisios, firth of all that the!, are likely to country, who were sanguine enough to believe that the mys- that dealing with the malt tax would only much larger name and recovery of revenue would nil the approval of than balm, and eeeendly, that they tortoni silence of the right bon. gentleman on the motion el benefit • clam, but that he (Lord J. Manner,) take place in regard to that portion of the tax. I do will likewise obtain the favourable verdict of the nation the bon. and learned member for Suffolk (Sir F. Kelly) wee altogether denied. The public would ultimately reap all not presume to offer any opinion upon that point, but as to over the interests of which it is our duty to watch. The nothing more nor lea than that Mince which meant 00G- the Meth to be derived fro rectories or abolition of the stock ie trade the recovery has been small. Still Ido not in right hoe. gentleman resumed his seat amid loud and pro- Mt, and that they had oaly got to wait for that evening tax. He would take as se m inateree the • • of the thealighted degree mutes tberemiseioa tbathas taken place, traded an d an thankful, for he Intended to treat them to • duty on the import/Won of Mem. It was mined thet Piewi lt:e h re g n. r nw H ee e ver emo shs °a rege re i d r h g th e eg mai th2slig:htes t q ter t u degreis esti° . a' , pri in H an re a r o sul a o hal e nne i rean ty w gee co la ti ew ere te l e t w d , enld t ? ha n t th en e s e ly p b: a z h bew-w fir a da t u. a bo el :e h t xttebiad.towgeltukijetholy because that tax was • tax upon industry, and the benefit The e ak ill e N n aLLOß of the EXCHEQUER rose spin, of the remiasion would be certain to find its way to the and moved that the chairman do report progress. consumers of articles subject to inseams, such as stock On the question being pat by Mr. Demme, in trade. It boa been common L 3 say in the Hoar of Com. Mr. WHITE mid that althoegb he entertained profound greatvalusandimportaneefortheright bon.gentleman to part had evidently been intended as a reply to the speech of his mons that • tax upon tire insurance is stet upon Prudence. respect for the right hon. gentleman : the Chancellor of the w ith except un d er th e di m m compu i r i on of a majority ex - bon . friend the member for Suffolk, and peahen as ` lemon (Hear. her.) I n suc h arg uments as ever I have era- Exchequer, yet he could not entirely agree with him M PressedbY • resolution of the house- The weapons which the for UMW unhappy gentlemen who i n w h i n t o . their maths upon him were quite wortby of the art of teral 000stituencies with the malt tax tied toned ployed, as far se lan recollect, in resisting motions thinking that the m a ma o f th e 'a pa r t & o f the cou ntry r i g ht ho n . gendarme employed from time to time in meettalt rest would coolest the representation of eered for the r epeal or reduction of the tax, I have was an invariable test of its prosperity, nor was it a halt not dideded it upon its merits. But I felt of the general well-being of the people. The right which he wag a muter, el avoiding • pitched battle on their necks. He did not, however, think that the of the main Cinrininn at IMML Lest year hs met then attack arguments of the right hon. gentleman repeated at the hustiep would have the slightest weight in the agricultural doubts respecting the sanguine expectations of re- hoe. gentleman had referred to the export, districts. It would be felt in the country that nothing ry oe which most of these motions were Belgium mid Holland, and had stated that though by the Malt for Cattle Bill, which he had shown that night founded. However, I think the definition of the tax they had not increased in the same proportion as to be of prude-el in utility, and he met the resolution of the our to be expected from the right hoe. gentleman but continued oppoeitioe, and • determinattoa on his part to as a tax on prudence may be so far amended as this, that it this country , yet that th ey were eminently prosperous. home:able and learned member for Suffolk in the pre may more accurately be given if it was called a tax on pro- He (Mr. White) wee of opinion that the internal ponboo et seat mere, upon the malt-tax, with • repot .. of party with • double exemption-the one being an exemption both those countries was better than that of this country. the Board of Trade, which wee contrary to me maintain and continue, if not to increase , the tax upon in favour of imprudence , the other an exemption in favour It Ina well known that the vast exports of sugar, cotton, conclusions arrived at by nine out of ten practical farmers m a t* fle (Lard J. Man ben) did not intend to oppose any of those large holden of property in house and other build- and tobacco from the Southern States of the American he had spokes to ; and now he met them with • fanciful of the propositions of the budget. (Hear, hear.) But he togs, who are able to take their chance and perform the Union did not add to the comfort of the producers-the scheme for levying the tax by weight instead of by ma- felt it to be his duty to expires. his regret that then WY function of insuring themselves. (Loud cheers.) And I slaves. He might refer to Ireland, and state that when rue. He did not wish to pronounce an opinion in • hurry so lama= on the part of the government to concede any portion of what be conceived to be the just claim of the agricultural and beer-drinking class= (Hear, hear.) must say there it no part of the argument ever used on this that country exported large quantities° , food the population upon that ahem, but at first eight it appeared to him subject which has appeared to me so strong against the of the lathed were In the agonies of • famine. To his mind to be calcutated to open the door for great fraud ripe: the Neman wel . SURTEES . _also_ regretted thet the right boo. gentle present state of the law as that portion of the argument, the sure test of the well-being of the people did not consist revenue without conferring oar iota of benefit upo the because it is said, and I think unarwerably, that in the magnitude of the exports, but in the postal comforts grower of superior barley. The right tem gentleman _paid DOS emoted a portion of his surplus to the reduction if you are to make insurance errand fire • means of the population. What was the position_ o i LEngland at a • very just and appromate tribute to the m a ror u y of h_ol g ge ee tur ebtaie n th e e Chancellor t e r n of i I to Ex . chequer, they ! he of the malt tax. A Klieg to the to f the 'ht repel argumen o rig of imposing • duty on property, and if, as my hon. fried this time ? From the returns of clot' Hnter, late Mr. [Corlett He (Mr. Du Cane) o t the member for Buckingham has shown, the fire insurance lately issued to members, it was that the the lamented member for Rochdale ever spoke moss to the of 3s. 4d. in the pound se equal to an income tee of 7d. in miserable household condition of a large portion purpose than he did in one of the last notches he made ni ' the pound on home and buildings-if you imPolie. • duty of the labouring population wen very greae. ID many meet th a t h ous e, when, upon the question of the malt tax this M i. MAGUIRE wished to my a few words uponthe n pro t through the medium of fire insurance it ought I t our absolutely revolting, and the condition of the field yew, _he warned those who were the advocates of the atoll- subjects of the rag duty and the paper ditty. If the right e to be imposed equally, and there ought to be no virtual abourers of the country bad been strongly condemned by lion of that tax that they were only at the commencement hon. gentleman bad remembered that only &month op about seventy members of the house and eighty representatives exemptions in favour of the bogs holders of Windy. I the Prof NWT of goocomy at Oxford; and be mght state of • log end arduous campaign. He most, however, say think that is an eitt which cannot be replied to. that a large portion of the urban Population herded t r = that th e right hon gentleman had thrown away • golden of the paper trade waited upon the table hurl at the As 1 have said, the general expectation of the committee is their in an indescribable forgetfulness of the ordinary opportunity of doing them justice on that accedes. He was head of the government to ask him tor justice, be might that an Maui= of the reductiou pointed out by the rue- of a civilised community. It appeared from the poorlaw i n po s session of • surplus greater than we huff had for years have told the house whether any could be dons lotion adopted on the 21st of March wi ll be returns that five per cent. of the population were Penpare past, and far greater than We Were likely SO he= by the government. The toads was dee ply suffering from when the subject was midge discussion some five y.are ego attended by a considerable recovery of revenue. and that 50 per cent. of that number were able - MUM& for many Years to come. and his financial policy, as well as the unfortunate bleeder which ma made by the government I Whateve r recover y there is, it will be • great This country expended 16 millions upon trepan, police, the whole policy of the government, were on the eve of , good, oam it will incate an approach to equ ality an d f o r p u bli c justice, in addition to the large their D ialtr before the constituencies of the country. He But if the proposel which had been made upon Irbil! of the 'in the imposition of tin e Mx, and that the nide= BUM expended through private benevolence, and with (Mr. eane), for one, had no wish to see the deficiency trade Gan adopted. it would have the effect of giving re mmots to self-iosuranoe are operating with her force than all that there were 130,000 criminals sett al which would be caused h 7 the repeal of the malt tax made lief without raising the pies of paper, and without 'atm hereto( . We, therefore, at once and cadet the autho- peey upon the rest of the population. At the last Social goo d by an r amme d ' mom t ax . He disliked OGOtO- feting with the prese of the country. lie regretted that the co meeting, held at Bath, it appeared that the wages sively the income tax and the duty on GIL Chancellor of the Exchequer bad not borne in mind the rity of the house, think that the n experiment is well worth ftes . trying, and we shall place • resoltion on the table to give of labourers in the south - wet ' of England averaged de. per During the lest few yeah they bed had three Or four no- snag claims upon him of the Irish distillers. (Hear, bear.) effect to it. If that experiment succeeds, sad if the reco- weak, and could they beast of the prosperity of the country owns reductions of the income-tax, thee had also had la That trade was nearly embed °stet mistime bat whether very of revenue in large, great good will be effected. lf, when they looked at such • miserable state of things I l The the reduction of the paper duty an instance of dam legbls. that was • good thing or a bee one he would leave the however, the experiment should fail, then undoubtedly wealth of the country had increased in a greater proportion lion which the right hon. gentleman had correctly stated Chancellor of the Exchequer to lay. The farmers of tra it will be the duty of another parliament sod of another than the Population, especially so when they considered that wes • mistake. Henn= say that the fair tore ot the malt- land thought aot, and that he believed would be the gene - government to look further and see whether fire insurance six millions bad left the= shores for other lands. The the- toe had arrived, and he thought that the ri ght hon. reed& n 1 feeling of the people of this co entry. ought not to be placed on • footing yet more liberal and free. rage rate of wages of the labouring chases generally woe mu h a d thrown away • golden opportunity. If he bad To. Mr. BASS said that with regard to the budget hiri s b ; (Hem, hear.) But I know there are thou who hold that only 14s. per week, and yet they formed one-third id the d ma d the ineome.tae a penny, end devoted the rest of his mission we that it would give eallidadion to • very insurance spied fire is • thing not to be encouraged-that whole population. Upon the whole he thought the surplus t o a re d uc ti on of t h e malt - tax m a guarantee of p0 .,. ° of the people, and an individual he bed Do L ilt it is mg to the I take it that the hothe has condition of Ragland was not ceeditable to their Inters repeal, he would have conciliated assay who would to find with it. But notwithstanding thet the right bon. deliberately adopted the opposite of tbst proprition,_ and boasted eivilbstre. He should be better pleased now be his opponenta. Looking at them ajority against the gentleman bad mired himself of the !Minds of all the that what it desires is that an insurance should he if their legisktion tended more to • diffusion, rather motion for th e reduction of the malt-tax of his hos. and old women of the country lies • reduction of the duty upon placed on the bestpossible (radiate and carr i e d th an t o an „ numn i a ti on; c f wr ath_ (Hear, bear.) learned friend the member for Suffolk (Sir F. Roily), he tea, and doubtless be had satisfied himself that their in to the greatest possible extent (Hear, hear.) He should like to know what was the proportion held be- thought it quite possible that the right hot gentleara morel= mg of far more importune than any opposition It will therefore be the duty of some future Parliament tome the direct and indirect taxation of the country, his woula carry his budget, but he also thought that t he eon- of those who wished to reduce the duty upon malt, sod of some future government, if the result be not Situ • impression being that the tendency of all recent fi scal legia- dinners io a few monthewouklexpress adiffereepenton. still be (Mr. Bar) h e by no means satisfied that that was faction, and if it should be found necomary, to give • great MO= had been to relieve the property sad. to oppress the He thought that if the labouring clusee were asked which with such an op ity the best way of dealing with the f ur ther lief in reference to the duty on fi re insuranc. poverty of the country . Be thought the Chancellor of the tax they would Tether have reduced, the melt tax or the subject of the t tax. He thought tim right lyre. pada. Undoubt r :dly the berm will be disposed to look st the al e - Exchequer's estimate of revenue was too low. The nts of income tax, they would say the malt tax which they did man had fallen into errors in regard to this tax, sed:M felt Drente of which that duty is composed : One is • tax upon money was low, so was thst of cotton. The American oon- pay, rather than eke income tax which they did not pay. persuaded that if the malt tax were reduced by one half proper ty ; w hi c h mus t he considered 111 0110jUDetiOD with test war no longer dubious, and the Ragmen' of the kunst And take the car of • farmer with 300 acne of land. the competition in the trade would considerably ram other taxes upon property ; and the other • tax upon in. were quite as good as they were lad year. The price of Hi s consumption of malt would probably be about 100 the prim of beer, 'ad by such • reduction in the duty suranoe, which is in it. • purely commercial operation , wheat wit 45., precisely the same as last year, also bushels • year, the tax co which would be 131. 10a. Tetra the agriculturists would be quite satisfied. (Hear, bees.) an d must be a miderad in reference to the mount of the wool, and various other articles- Sugar was 30 Per ant- the rent of his land at 30e an acre, his room* tax on hell In the year 1853 there was • large increase in the duties on risk that exists more than to property. Now, as regards higher last year, and stocks now were 35 per cent. hr e ran t would be 64 Ha., or that the repeal of the malt malt. Before that isms, ' 36 million bushels of malt were the present tax, It is very simple, and I will slate to the larger. Tee also was in larger smith There was the gene- Wm would • greater relief to him than the repeal of the aossumed is the year, but after the impost of the duty only committee the estimated financi alincome tax. He would not pursue this subject further at 30 111111101111. In 1868 , when the imeassd duties were re effects. The revenue tel elec tion also, which would go to sin k the revenue. tthepea fire insurance for 1865-6, apart from any change. was Loanable capital was much cheaper, and Ma must stimulate ar mpit. All be would say in conclusion was that if the moved, the consumption wag 38 millions, and is subsequent ik hoc. and learned gentleman (Sir F. Kelly) would renew his years coestunption teamed No m that can it recouped all e le. ma.a t 1,450,0001. We propose to red uce the dut y to the employment of labour, tim whirl there was nothing more uniform from the 28th of Julie. (Hear, calculated to swell the receipts of her Majesty's Exchequer, motion, be should be happy to earn again under his the to of consumption which occurred in the high duty h ear .) W e s hall a dd to the resolution to be sub. During thelast five years we had been swede), 17,000,0004 year. A similar result had been observed in the case of the milted to the house a farther change of minor per annum more than the average of tire ten years prior to Sir 1. CROSSLEY congratulated the Chancellor of the spirit duties. He was glad to hear the right hoe. gentleman consequence which was not indicated in that regolution- the Crimean war, and that this increase had not been so- Exchequer on what he considered his able budget. The confess an Mined°. be had committed to the brewers. banner. right hon. gentleman found fault with members of the Having one year taken off the duty on hop, in order to but which lam sure will be universally approved-and that oompanied with • gain in influence or inter n ational preptige is an alteration and redaction of the duty of Is. upon hiltl. wit shown by whit took place with reference . to this Dance house who voted before the budget was brought forward in recoup hi mse lf ths right hoe. genMeman put • duty , po e c i aa w hich i s gn aw distiott from the 3e. duty tin- German war, nx with Plater IMMI,i. for It war generally favour of the reduction of • perimeter tax, but he (Sir F. on brewers' lie• 11010 step which wee as seer Corday) thought without remora. The right honourable oontlimation ea anything that could be imagined. He pa r ed annually upon the renewal of the policy. The opera- admitted that we pcsimed no e ffi cient guns or ships. He gentleman had =premed his surprise that the redact= of (Mr. Bra) bad in three years paid 20,000muneas tor • limas bon o f that la. is that it forms a very serious impediment entered his protest against the great magnitude of the go the duty on fire bourgeon to one shilling and sixpence had to carry ma a trade upon which he did not know whe th er to sm all insurances. (Hear, hear.) In the larger and veroment e r x iti pture, and hoped that what had been fool middling insurances the compotes take OP". themselves bible and p y do= in that way might he • warning to not Paned a Mater inane= but be told the right he should make an peat. Bob they had had arose the burden of the In., hut on insurances from 3001. down- the house and a country never again to be deluded by the honourable gentleman at the time that he would be much enough of the molt num,. Ho woo convinced that the right , wards the companies require the insurer, and it is natural representations of any government to mistaking costly, Mem: diaappointed if he expected • neat teener from this h im , gentleman b a d ma d e a m i a t a b e i r , no t dealing they should do ao, to bear the expense of the duty,_and the Money and unproductive outlay for permanent security and poin t t in" mum the mod , 0 7 - merchants end etatefee. with them, sad that he hear of m et the next gOOO. for 1001 has to national strength. carets was charged high-risk rates, as notch as bit. 75., and tel Metro. (Hear, bear.) There had been no outcry for consequence is that the penon who insure . , Ba. per cent., and tether than par it they ran the risk. He the reduction of the tea duties, whereas the whole country pay 4a. per nett. for the first year upon his policy, while an Mr. BEN MCI( wished be could say that he had listened was not sore that the reduction which the Chancellor of the bad resounded with an anti-malt duty agitaeion. The duty insurer for 2006 pay . only Is. 6d. per cent. We therefore to the speech of the Chancellor of the Exchequer with se Exchequer had now made would cause • great Mu m in was, in fact, now higher than it had been in 1815. How. pro to remove that Is. duty and to substitute for much satisfaction as interest. He bed been mated to find it Id. stamp ; and at the same time we re q uire that that the first clam of persons to whom the right hon. pen- insurances. The thane the offices made on common risks, ever, all an individual trader he bad no objection to the id. stamp shall be affixed to the receipt for the Item= had thought proper to express beneficial intentions such as household furniture. was la. 6d. per 1006, the duty right hon. gentleman's scheme. He should continue his Payment o f the money. The financial malt will be this. were the special pleaders ; but • great portion of the speech wu no 3a., and it was proposed to reduce it to le. 6& trade es before, making a profit out of the present soar of Forone-half of the year we shall receive the old duty. The happily explained why he should look upon that profession He did not see why the tax on produce should be 100 per duties, and the country would have to pay for it. (Hear.) old duty was taken at 1,450,0001., and one-half el that, with • partial eye. (A laugh.) But the right 1100. matte- cent, while the tax on beer was only 20 per cent. He , Mr. LONG wished to clear himself from the sectomtion namely 725,0004, we shall get. The rote of the new duty, man went far beyond the limits of special pleadme and ha thought the right hon. Pathan" had made cam of absolutely opporing • duty upon the product of barley. Is. 60. uoiform, we take at 1130,0001., that is a reduction of in one put of his speech indulged in vague end u n found ed_ a good case for not reducing the malt duty. H - 6 What he objectedf to was the Midterm of the tax, which b 20,0001. by the measure we are now adopting, after allow- assertions. The right hon. gentleman, always anxious thoug h t the right hon. gentleman should devote interfered so much with ag ri culture. If the right km tag for an incr.'s) of 10 per omit. epee the deemiptiou of for an opportunity of putting forward the completeness & nm, say half • a million. every year for the purpose of m o rn= a duty on manufactured beer or on the I to free trad had told the house insurances we are now going to reduce. One-half of the old of hie conversion e, , ourcharag terminable enmities to expire 11_30 yean loom &Wan of P ierrould not complain, but the present mode only objected toprotection for Englishmen They revenue we shall get for the half-year, namely, 725 , 0001. , that he not . might convert ten m il lions of stock into terminable of levying the revenue was both unjust arid oppressive, and a for t h e rema i n i ng we n ... G A.li get th e n ew r evenue, against the foreigner, but that he as strongly annuities every year in that way. He thought that would ton doubt the right hue, gentleman would find it out to his which is Mimi= at 465,0004 Putting these two sums against protection for the foreigner against English be • much better way of preparing for future wan than by end at the next election. Be (Mr. Long) also objected to t og ether we would have 1,190,0004, showing • lees on the men. Wh en that statement wee de s °ear n of incurring the enormous expense they were now doing. the tedious forms of the income tax mosemeat papers, and present vear of 260,0006, followed by • loss for next rap for the manufacture of paper and e the Pen .th e He thought th at the manner in which the Chance ll or of the to the earls r e th e sup, m on ( amen , e cemeet - which were in this country present to the I year of 260,0006 more. Now, I can put together very rikand and silk weavers simply the result of the several changes we am Chancellor of the Exchequer's mind ! (Hear, tear.) The insurance duty would give great satisfaction to the country. the committee to adopt. First of all I will give the total right honourable gentleman had rennetee thane who found Mr. BARROW did not share in the satisfaction which mare RFAIBT'RATION (SCOTLAND) BILL amount of relief that these changes will afford to the public fault with the malt duty to leave off complaining, and had had beep expressed by the hon. baronet. He did not desire The LORD ADVOCATE moved the second res= of when the 7 have taken full effect. The relief givell upon afterwards told them tbat he intended to do nothing for to be relieve d from the income ter at the expense of per _ alai bat He meted that since min there bed or ism tea will be 2,300,0001.,• OG the income tax, 2,600,0006; on them. They had been asked what racoon they had to look for pending the injustice of the duty on malt ; and he pro- Scotland • system el registration el land, aid as regarded fire insurances. 520,0006 The total of these figures, rem- favouritism lin legislation. Why, that elms who were em- tested against the unfair assumption that those who irked the security of title the system had proved very ported end tenting the whole of the gho Teutions you are now celled harked in the special industry of penny newepapers had „. for the abolition of that duty were seeking for clan Uinta- complete. There had, however, been • 01110131 drawback upon to sanction, is 5,420, I now come to the lm been most clearly, dirtinetly, and port ta Y -" Mad ' t° •°° Ma. Small farmers who paid no income tax, were obliged in the expense Moeda* the registration, and the objects el which we shall have to experience in the financial yam that prejudith of the rest of tbe community. Fat whom benefit to consume as much as five quarters of malt per =num ; the present manure wen to diminish the expense, to place has already commenced. The loss upon tea will be but theirs ma the paper duty repealed ? It woe not to in* the duty on which was most oppressive to them. It was the system epees more templets footing, and put the means 1,868,0004 , pen income tax, 1,650,0006; upon fire laser the peopl e of this country aeons to • larger =toast of mid that if it was removed, tbe landlords would raise of sembing the register in • more satisfactory cosidition. 260,041 . -making a total loin for the year 1865-6 knowl aor literary information that that measure was their rents to the tome or to a greater extent ; but he (Mr. At patient there was • general register kept at Edinburgh, of 3,778,0006 In the year 18664 there will passed , or there were Were that time am i de miens Barrow) could not being himself to think so badly of the and there were Metre district registers, and be • further loss upon tea of 307.00 0 6 ; 'Men in- of knowledge at the command o f th e sma ll es t incomes. p roprietors of the soil The pries of barley which the Chan- might have recourse to either, the consequence orzrz: . tax, of 50,0001.; and upon fire temente of 260 ,0004, but it was to pee a benefit to a small but inflosetial ' cad of the Exchequer had quoted by no means Nemeth= lisil bean that great difficultyi and cost si are incurred in showing • f rther teudee for the year 1866-7 et 1,417,0006, elm who were able to offer •• powerful support to the g° ' the avenge value of the grain grown to this country. They Northing the regieter, and it bad been found impossible and tor? 1 for the two years taken together of %moment. if the Chancellor of the Exchequer wen t to the were necessarily calculated upon the barley sold in the to keep up myth* "hke a ocastemponmous Mtn.. To re -5,195,a0006 The figure at which we have to look mod rural districts he would fi nd that it was not so certain es he market. whereas there was a great dad of inferior stoma toolietzi,to bill proposed to sosoontrato eli the merge I utely now is the total amount of loss for the present imagined that malt wee not • good description of food for which ..., onneumog et home. a"'" at ' and an illostrating the pecuniary effect of ear, namely, 3,778,000/. That is to be deducted from • cettie ;. end as te the measure of last semen preiclim ope Mr. wahLugy said be thongt ~.,.. m y_ ________„_. In ~._ _ ._ _ mentioned w . nem _ _ _ re surplus which I stated at 4,031,0006, and the remainder, portueittes for its employment in th at Way, it was wall the hone . the teem , fumy , . t:r ury " t 7t t el is l7 e n ne r o: by no e"; ; P orm 12.0g.eeeetnee;erenei wh t h e real hesege rm e ire gke the slight runt= which I ask the committee to allow us to known that that act WY rendered . practically inoperative by making injurious contrast& between the malt tax end the public, the office at • bergb, was not entreelfrappor retain to our own hand. , will be 253,0001. Now, sir, it will the many voutrus provisions with whieb it WY ODOM' income tax. He fright that the Chancellor of the Ex. lout had • surplus of 5,0006 • year, which fouled way be that after deducting that surplus from the harden bored. (Hear.) He admitted that in his opinion those ~u er, by hi , red non of the income tax from gd, to into the public exchequer. It ou r mid there was an ad to be laid upon 1866.7 by the legislation proposed for the who now (*metered of . the malt tai weuld not be "r 4d. showed that the right honourable gentlemen felt him- vantage in haying the registers is the °Panties :hat they present year , there will be still a sum of about 1 , 160 , 000 /. r eall y. benefited b Y an y thin g s h ort el its entire remov e ea/ still further plgie t d - to reduce this odious sad ware DOS in the counties, they WM is special districts, and which ere re now imposing upon the resources o that The right hoe. gentleman had mead the Mr duty was on the dee te .. Every end ememathat mee ham by be denied that any benefit ammo& to ee owe from that yer. It may be asked whether that is • prudent increase, and, therefore, they ought to be perfectly Maned, the imposition of this tat. He approved of the policy of arrangement He a/ao denied that the o • of the hill w hen . ?My answer will be two-fold. In the first place, but the fact wee that the quantity now exported was the right hon. gentleman, end hoped his speech was en wan to basest professional gentlemen m any way whetereer.. w you deal with taxes neon Property, it is absolutely ranch larger than ths quantity "Paned in faint er r ein intimater* of his imitation permanently to remove the lax. A commission was appointed, mudding of two von able unavoidable that you shall to • considerable extend affect The poor knew that the beer which they now dim was Mr. SCLATER-BOOTH regretted that the Chancellor of men, to isquire into the whole subjectmed their report was the r belance of the years succeeding that for which you both bed and dear, sod that, attar • realm= id the tax, the Exchequer had omitted a golden opportunity of con- in favour of the view adopted by th r : n se n eeent bill which he b it ediately legislate. That is my first answer. But I they would get • much better and cheaper article of OW , crusting en injured clan of the community. He admitted trusted would be snowed a seated g. likewise answer that, looking to the state of the country gumption. The right hon. gentleman had not brought llt woula be difficult to exempt beer from taxation whilst Mr. DUNLOP said the object of the two bills was sub ai to she fact that we have an increase of revenue, sot for barley up to the pries of wheat, but he had brought wh: e t ,„; , other liquors were submitted to duty ; but be thought the greasily the same, namely, to make only one neater. owe y ea r but for two years, to look forward to, down _;__ te th evalus c4 ,_. bi t'• — With r eg ard ,,,, i f w ___,,,,.... the en "' . 1 Chancellor of the Exchequer might have mum= the tax From what his right hon. friend had stated, the house might which in our natural and ordinary hate of things will be • of wren, brad should mai" IF's•sr seeing the """"`"-„,, e ' in such a way as that it should not prise upon the producers suppose that he (the hoe. member) bad committed himself much larger sum, I feel no maple upon the gem wine talag instead of the Englishman ' s ear- e' m Y were ', of the raw material. He thought the tight hon. ;Gellman to these two particular schemes. He had always pressed the of financial prudence in asking the commttee to told that although the government were not going to could not afford to overlook the feelings of the agricultural goverment to go on with the sabjesk for he was decidedly opponents of that • &coeds to the proposition we malce. There Is, how- I deal with the malt tax , the ° PM' • eortion of the community, and be (Mr. Bclatemßooth) was against double reparation, but he asvercommitted \ha ,another request which 1 have to make of tax need not despair, because some future , govern - __ z he heti omitted to cootHime them. Wien to the pm-umber mode el proosedieg. Hs should cer. e ever , ommittee, and which I Must they will be disposed to meet might deal with the question after the income . "*"- J. B. SKIM regretted that the Chancellor of the vainly offer no objection° the bills being Wined to • select pant i and it is that they will join with us in shielding f r om I tax had been repealed. He thought nobody would be much I Exchequer had Dot on tins occasion dealt with the timber oosmittee. His inly object in ialrOdlleilig • IDOlOlll‘ WU 1 f by that tof laden Th •ht h invasion the modest sum of one quarter of • million which oom amoun conic : e etg . _ duties-timber being the ally raw material which was now that he might =mos the interests of the public. With I ask that we min be permitted to retain. (Hear, hear.) gentleman aPPeared to think th a t the " non WM" " Pr ? 7 111/Med to duty in this country. The right honourable regard to the oniunirioa, be bad not said a word spinet We b e „ b een ob. mo m sa d m ed w ithi n a °Br uin pre. lof hl budget. II by the nation the rig ht hon. rummer Ong =old not deal with the timber duty, without their report, but he thrieght the commission woeld have Mot, and outside the door we have men crowds of Mingle meant that portion of the community which was mast nto • .. I , _,_, ,_ ~._, ,___ doubt ~,_ _,,,„„ I ream' a ouresputhng reductioa in expenditure. The ex- found mare is ear with the gi cr ot times= if it had in claimants. The more PrcaPerone the rountre, the larger me r°in 'Y ve n ',"" ; _t",,___ __,'""'• ."" ue „et— ne i,...71.. `"7,17 I pecan» was far too brim (Hear, hear.) He hoped the eluded themes t vietre 01 the ,abject. the mph . t h em i e f or rem na nt , of t ams; the grea t er r a . would approve or ire, maim. instemen., 0.. MI ( Y r. 1 right honountM puttee= would in the next im=t It had hew staled, Wek & not conbefficesd, that the in ' always the number of demands for relief, even in proper- I , 13eutineh l ventured to thin)/ that that interest which nom- I deal with the timber duty, the Unix° duty, which was pines mode by the ememiniosen is eme al the meaty . H on to that enlarged duplus. We me them on all 1 prised the larger halt of the population and wealth of the • nod might be reduced ono hou .mm 4 gerri. gowns .made gm had ragman, wend a maat ninnin, . sides csOsmO and of all kinds. Cirounistent trengiU dem. stiPantoltre e inieivY was entitled an be venakeed a n eitivu n the' most to revenue, and other indirect taxes. If the in- nem= He believed that all the delay, t hee,m and frequeeti. We have let in those whom we thought to I nation, and he fully believed it would not approve of the • come tax was placed on •• proper footing be did not believe expense emphined of, lied arisen entirely from he with have bad the strongest claims and those whom we , budget. it would be so lar in the country. (Hear) moo of the posed register in Niclisbniih, and this tiest ' were able to retidy. But there remain many behind. I Mr. MARSH mid the hon. gentleman who had just sat j Lord J. MANNERS thought that the right honourable way to care the evil wee to abolish, es he menseL that There remain many custom dutice-(haer, hear } -with ' down had complained that the Chancellor of the Fachweter gentlemen win more then usually marline on the present register sad snow the loud our to reme -- -he - wear which It would still be desire to deal. It s s not ems- , had not raised the of barley, but lowered the pries of • occasion, for he told the committee that he expected to bear would be infinitely batter does by the cams el the eenaty nary to name them aIL There are dutie upoo raw wheat. He h ou gh it was one of the greatest blessings to no of the arguments which were popularly used registers thee by the clerks of •W eseral depictor= ia materials and other duties which undoubtedly it would be the community et large to give them cheaper wheat. against keeping the malt tax at its present figure. Now, Edinburgh, who could not have admires at noel most desirable to deal with. I hops, however, the tom - (Hear, hear.) He geserdly approved of the budget every argument in favour of a reduction of the malt tax, t knowledge. Under the present bill, it would be morinry to i r I the alal 0L• rho Pm" itt . ._ gel ad 62 the 2d. a ir, re far ly be that li o n sup- A is inth o Dog S tloll SF°