The British Press; or, Morning Literary Advertiser. — London, England, 1819-05-21 00:00:00

I L ~ happened, he said, that in met to decide on ques tions respecting the beneficial interests of lessee, that the interest itself expires before the cause is determined. In one case, depending on the byes of two old lessees, they both died about twelve years after the cause was instituted, and before the Corot had decided. In bankrupt cases there was, he said, a dray scarcely passed in which some bankrupt case was not put on the list, and the 'hearing often of a single case took up an 'roue day. Surely, he added, the Lord Chan cellor could not, with just regard. to other and important concerns, attend to these eases—nor was there any reason or necessity that he should. Was there uo other man in the country or in the pro fession who could art as Chief Commissioner of Bankrupts but the Lord Chancellor ? Suppose he died, could no other person be found competent to discharge those duties? The Honourable Gen tleman nest alluded to the subject of appeals to the House of Lords. He contended, that from the Court of Chancery the suitors had no appeal whatever. There was an appeal from Scotland— there was en appeal from Ireleird—there was an op peal from the Courts of Law—but from the Court of Chancery there was none. The suitor went from the Judge sitting in Chancery, to the same Judge sitting in the House of Lords. The busi ness of that Court since the year 1752 increased in a wonderful degree. The money of suitors lodged its the Bank of England in that year, was shoat three millions; in this year it amount ed to nearly thirty-four millions, it should be re eollvrted that one-third of the estatee and prop e rly of the country was decided in that Court, soul yet from that Court there was no appeal. A sum of money lay in the Court from 175•2 to a late period, di right and, indisputable owner of that money de iit:',ded it. het he was informed iu one of the /fit that the expenses in getting it out of Court would amount to a sum equal to the money lodged. He was convinced that there was now locked tip in the Bank of England a sum of 10 millions. The flan. Gentleman next alluded to the appoint ment of • Speaker to the House of Lords. He said, that they had two instances of such an ap pointment within the last six weeks. Such an ar. ?element would, lie contended, give the Lord Chancellor lime to attend to the pressing and on. portent concerns of his Court. lie would ask Gen tlemen whether sonic arrangement was not neces sary?—lie %mild ask whether the business of the Court was &tile as it ought to be ? He hesitated out to say, that some day or other a measure more enlarged veil more effective than the one he now proposed steuld be carried. All ha asked wits for Cianiiiittee. There the subject could be fairly inve?.tn.;ated. If he am rightly informed, there was net at petrol less than from 4 to 500 questions of different sorts standing for judgment. He had this in formation from Barristers of high character. He con tended that the creatiorsof theoffice of Vice-Chancel lor did tint answer all the purposes proposed—it did not facilitate the decisions of the Court, nor did it decrease the business of the Lord Chancellor. He colichided by moving, that the Home should re eolse itself Intl a Committee, to take into collet droititto so moth of the Statute of the 13th of Elm. th. 7, which gave jurisdiction to the Lord Chan. cellor in caws of bankruptcy. If the motion were agreed to, he would, he said, move that the subject he taken into consideration on an early day, when the Livr Officers would have en opportunity of fully considering the question. Mr. Sus ct. site ruse to second the motion. The Sohictvog-GENERAL said, the objection of his Flunniiral,le and Learned Friend was this, that the creation of the Vice-Chancellor's Court did not ditniesi.h, but, on the contrary, increased die busi. lies* of the Court, and increased delay. To the mallow he (the Solicitor-General) had two objec tions :—Arst, because the arrears of business had nut isicreesrd ; yet even if they had lie would ob. jet.' to the jurisdiction proposed by his Honourable Friend. 1k had gated, that a cause could not be set down for two or three ears to be heard, but he must be surprised to hear that all the causes now set down for hearing have been sit down only since the last Term. As to cases of bankruptcy, lie has tweii also mistaken. — The overage number of bankrupt cases was about 617 on the pithier; at present, he said, there were but 170 on the paper. 100 of which had been net down to be heard during the last Hilary Term. There were 70 appeal cases from the Vice. Cha ncellor end others, which', at the instance of the partite, were apeciully referred to the Lord Chan cellor. lie believed he was correct in saying, that the number of petitions now remai 111 l ig were fence than was ever known, and if it had not bee. fir the late illness of the Lord Chancel lor, there would be no arrears As to the num ber of causes, there were 406 set down for hear ing, and of these 143 or 140 were not set down till last Hilary Term. He would ask, then, was it true that the appointment of the Vice-Chane cellor had not diminished the pressure of the public business ? Was it not true that that Act had facilitated and accelerated the disposal of causes, nut only in the Court of Chancery, but in appeal cases in the House of Lords ? The Eord•Chaucellor, since that Act, had given three slays in the week to the hearing of appeals, though hetore he could not spare one day. The conse quesice naturally was, that more appeal cases have been now disposed of in a given space of time than ever before were disposed a. The lion. Gentle men had said, that bankrupt cases were not ex poly fit to be decided by a Judge in a Court of Equity. Ile would appeal to every legal Gentle man in the House, whether those cases were not peculiarly lit to be decided by en equity side, and whether, in fact, a person not conversant with the practice and rules of a Court of Equity, could de cide many of them. Ile next alluded to a late Actor l'arlieinent respecting Scotland, from which, lie sled, he lumped a great deal. That Act gave the Scottish Jury a power to decide on questions of fact, and must therefore greatly tend to diminish the number of Scotch appeals. As to what had been said by die Hon. and Learned Gentleman respect. log the separaticu of the office of Lord Chancellor and Speaker of the House of Lords, he would not at the preeeet mousers( say one word, nor did he feel himself called on to rise in defence of the cha ncier, the conduct, or the ability of the Lord Chancellor, or the other Judges of that Court; but he would say, that no Judge ever presided there pussemed of greater legal kerning, of greater abi- lines, or iu whom the country have a greater. coo fidence. Mr. M. A. TAYLOR. in reply, said, it was assert ed that the Court had done a great deal. Granting that, if the mode he proposed would still tend to discharge the great arrears of the public business, why should he be resisted on this motion ? There were now standing 141 appeal cases, which could not be heard in less than three years, every one of which, in the event of the death of the Chan cellor, should he all heard over again, at enormous loss to many of tlie parties, and to the total ruin of others. Ile mentioned particularly the Roxburgh and Buccleuch c , which could not be heard under an expense of 6,0001. each. He contended that the appointment of the Vice-Chancellor's Court was a subversion of the constitution of the Court of Chancery, and therefore it was that he would wish for its abolition. When that Court was created, he (Mr. Taylor) wrote to the Lord Chancellor to say, that u n til it had a fair trial he would not move for its abolition; it has been now established since the year ISI3, and he could prove that it was a great evil—he could prove the general opinion of the Bar—and, if the !louse would go into en inquiry, lie would make it plain to them that the alteration be proposed would be attended with the greatest benefit to suitors, and to the administration of justice. The gallery was cleared, and the Howie divided-.- For the motion Agaiiist it iL Majority against the ntotion COAL DUTIES. Mr. Home Somalia said, that in rising to make Ins present manor, he felt as anxiously as any one for the revenue of the State, but that revenue sh o uld be fairly mid equally levied. —His constituents complaiued of burdens be yond their resources, and in this case most unequal and unfair. In modern days the duty on coals were made a source of public revenue. As early, lie said, as the reign of Richard 11. in the year 1571). a duty was laid on coals to defray the expenses of BM armament for that Monarch, to re sist piratical depri datums. In the second year of Charles I. a petition was presented from the people of Newcastle and Cumberland, praying fur protec tion from pirates, and aixpence per chaldron on coals was levied to defray the expenses of an arma ment for that purpose. During the USurpation, a further duty was laid on, and in the r ei g n of Wil liam, a duty of ss• per chaldron was added. in the reign of Anne there was a duty laid on of Os. per chaldron, and in the time of George the First, and in the beginning of the reign of his present Ma jesty, a further duty on coals was imposed of Is. 4d. per chaldron. Ile said the duty on coals imported into London, amounted in the whole to 9s. 10d. per chaldron. This was, he said, an enormous duty on an article of the first necessary of life. A great authority (Doctor Adam Smith), had said that fuel was a prime necessary of life, particularly in cold countries; it was necessary for dressing victuals, anti for performing work within doors. The Hon. Gentleman proceeded at some length to teed an extract from the works of Adam Smith. He did not, he said, seek for any repeal of the duty on coals, further than the parliamentary duties. — The operation of the parliamentary tax on coals has been, that four counties were compelled to pay a yearly revenue of above five hundred and thirty thousand pounds; sixteen counties, three hundred and seventy-seven thousand pounds ; and the re maining twenty no duty whatever, and these con taiuing some of the most populous towns in the kingdom. The result was, that four millions and a half of the population paid a duty on this article of eight hundftd and eighty-five thorissud pounds —two millions and half, only twenty thousand— and the remaining four millions and a half no duty whatever.—/ Hear, hear.)—lt was urged as an ar gument for continuing this impost on London and the adjacent districts, that the wages of the labour ing class there bore so much greater a proportion to those in the rest of the kingdom, that they were able to bear it. In answer to this he shouid say, that admitting the fact to be so. their other expenses were far ,Treater, the price of the other necessaries of life being so much higher in the metropolis. Even on fuel, in addition to the duties he had de scribed, the poor of the metropolis in fact were subject to a further one of 41 1. a week a head, by being obliged to purchase it from week to week. The Honourable Member who had first brought the subject forward in the present Sessi iiii i had thrown out hints of an intention to move for an equalization of the duty all over the kingdom. His own private opinion was, that a tax on coals was worse than one on any other article of consump tion except bread, and therefore lie had resolved to make a proposition for nothing short of the general repeal of the duty. The Hun. Member who lad intitulted such a design should have been bitter acquainted with the feelings of the manufacturirig part of the country, and the constitution of that House. lle bhmilil have been aware. that by pro posing to extend the tax on coals to the parts of the country where the manufactures were princi pally carried on, he would raise a hog of enemies in the manufacturers and their friends in the House and out of the Howie, and that a load of Petitions would be poured into the House against sur li a measure. Various Peti tions had, indeed, been presented from such quarters, though the arguments used in them were better than any he could devise in support of his own Bill, and lie had accordingly made some ex tracts from them, which he should beg leave to read. The Hon. Member then read part of the Petition of Mr. Crawahaw, representing the impolicy of imposing a tax on an article of universal consump tion, which, it added, would produce an over whelming pressure on the mainspring of the manu factures. The manufactures in and about London, Mr. Sumner proceeded, were thus altogether left out of the question, and their rubmission to unequal tax ation for so long a time was made an argument for an indefinite continuance of it. But if there was any truth in the argument. that a duty of Is. or Is. fid. a chaldron would do so much mischief in the coun ties where coal was most easily obtained, boy much more force was there in it when applied to the vastly greater duty on London and Surrey ? The Petition from Birmisigliam alleeed that laying on a general duty would add to the already exist ing universal pressure and distress, and the Peti tioners apprehended that if the high tax on coals imported into the port of London were taken off, it would cause the great tnenufactureti to be transferred from their present seats. But this was a principle which he was sure the House would lint recognize or sanction—that because one set Of men had established manufactories in the vici nity of coal-mines, where, consequently, that ar. tick could he had on the cheapest terms, that was to he a reason for keeping, up a partial and/ vice duty on another body of people situated at a greater distance from the mines, and compelled to convey their coals at a heavy expense. The Honourable Gentleman then read passages from other Petitions. to the same effect, and describing the impolicy of putting a duty on a raw material. He hoped he had said enough. to shew that the evil. was of such magnitude as to require the interfe rence of the House. He wished it to be under. stood, that he did not mean his Bill should extend its operation to Scotlaud, that part of the empire having some time since made an exchange oti the duty in question for one on spirits. He should only further observe, that lie had thought it a duty he owed his constituents to call the attention of the House to this subject, and to put it to the Chan cellor of the Exchequer, whether it would not be wise and just to substitute another tax for that on coal. ? What his constituents principally felt and complained of its the ditty, was it, pressure on the poor, and its partiality. He believed so portion of the community wits at all times inure ready to con tribute a due and equitable proportion to the wants of the State, than the iiiliabitants of the county of Surrey. The Hon. Member then moved for leave to bring oi a Bill to repeal the several Acts now in force imposing duties on coals sea-borne or carried coastwise, together with so much of the Act 39 Gen, 111. Hs made such duties perusauently payable. Lord EBRINGTON rose to support the motion. His Hon. Friend had gone so ably and at such length into the general question of the impolicy of the duties on coals, that he should confine his ob servations to its effects on the county he had the honour to represent (Devout), and adjacent county. The duties on coals in Devon and Cornwall last year amounted to near sixty thousand pounds, and this impost was paid at twelve ports. The con sumption of coal in Devonshire was confined to a small part of it comparatively it was chiefly among the higher classes, and that part of the population residing near the sea ports. This was a conse quence of the high price of that article : the same cause operated to depress the manufacto.ies, and prevent their establishment. A china mama facture was set up some time sour at Ply month, but the difficulty of procuring coals caused it to be abandoned—another manufactory of coarser ware was undertaken afterwards, and also on the same account given up. All who were acquainted with the west or England knew that the only manure lit for the soil of Devonshire was lime..-lime was not to be haul without fuel, so that the high price of coal had a directly injurious effect on agriculture and the improvement of land. In making these observations, lie did not entertain a sanguine hope that this or any other tax would lie given up in the present distressed situation of the country, though lie certainly had in the early part of the Session, when the Noble Lord (Castlereagh) had drawn so flattering, though as it now appeared fallacious, picture of the finances and prosperity of the empire. Mr. LITTLETON did not wonder that the Mem ber for Surrey (Mr. H. Sumner) sl.nuld have taken the course be dud, considering the inttreid his coil. stituents had in the question. But at a time when the only question was, how the revenue could be augmented, he did not imagine the House would agree to his motion. The repeal of the duties, he argued, would produce it general revulsion through the country. It would he most injurious to those who embarked a large portion of i;.eir capital on the faith of Parliament in iron manufactories. It was doubtful whether the benefits expected world ac crue to the City of London from the repeal of the duties, for he apprehended the proprietors of mines in the north would he too co tttt it ig for it, and pot five not of the six shillings a chaldron in their own pot Lets. Ile thought the Hon. Mover was nut borne out in his statement, that twenty col:mita paid no duty whatever. Gloucester, Oxford, and other large towns, were Slitlatril iii these, soul he would venture to say. that inland coal was tree - pettily at a higher price in these than sea-bon's co a l its Lou don. The Hon. Member then argued that the alleged difference of price in coal at London and Birmiiig ham, was sufficiently accounted fur by the superior quality of the former, without any other circum stance. The wow:6'l'ol efforts of the Committee at Tom's Coffee-house had only caused sixty Pe titions to be sent loth the House, and Westminster had not petitioned, nor held any meeting oil the subject. He thought it most advisable, though it might appear tincouttrous, to oppose the to ingiog in of the Bill, Alderman WOOD said, that instead of coals being made dearer in the counties where the coal mines were situated, by a general tax of a shilling a chaldron, they would he rendered cheaper to the' consumer, because the Newcastle coals would then be brought to the market there, which would of course cause a reduction in the price. He did not much care whether they would take off the tax from his constituents, but let them go there, anal put six pence a chaldron on them.—( LatugLfer.)—lle did not see why the Chancellor of the Exchequer should have favoured Wales so much in preference to Corn wall and other places, and he hoped that as their ex emption from taxation had been extruded only to Int, it would then be allowed to expire. If the duty on sea-borne coals were taken off, Iliistol (which he must acknowledge, though not on this occasion, was usually very sharp-sighted where its interest was concerned) would have coals five shil lings a chaldron cheaper. Lowering and making the tax general, would increase the consumption.' The inspection of people's books was a thing never thought of by the advocates of change. He thought a tax of a shilling a chaldron at the pee mouth, might easily, like other rates, be collected on the oath or the proprietor. Colonel Woop observed, the worthy Alderman told those who resided its the crud counties, that a wit or Is. a chaldron laid on at the pies month would make that article cheaper, but they would rather have them cheap in their own old way.—(A laugh.)—The same Member had said it good deal *boat the partiality of the Chancellor of the Fx cheqxer to Wahcp, am) that he did out unde;statid why that part of England in particula► should be relieved from the payment of the tax. But he did not seem to understand the real state of the case. He (Colonel Woud) could tell him, that the duty was not token off generally, but only off stone-coal a coal which would not be used in London, which was fit only for the burning of lime, a thing of such importance in agriculture; and when the pres sure on the poor was at the highest pitch there, the Chancellor of the Exchequer took off a part of the daty to encourage their employment, and iit the same tune assist the agricultural interests. The question was at first brought forward under the name of equalisation—a tax of ts. • chaldron throughout the kingdom was said to he a mere trifle;•, but he feared if U. a chaldron were once collected, it would soon be thought an easy :natter to double it, and that no one cou►d see the end of the additions to it. Then a repeal was proposed, and he understood the Member for Surrey had a very good substitute to produce; but he also ap peared to be a little distrustful of the Chancellor of the Exchequer—he seemed afraid to mention his plan, lest the Right Hou. Gentleman should both seize on it, and keep up the coal duty also. --( A laugh.)--The Member for Surrey said, the removal of the duty would be very gra tifying to his constitnents. He also could men tion a duty, the diminution of which would afford great pleasure and relief to 101 rionstitrients.—(4 laugh.)—For instance, he could state that a miti gation of the tax on salt, an article of general con eumption--(4 laugh)—would give universal satis faction to all the poor of the kingdom. He could mention another—(" ho neore,"fr.on some Member whose name we were unable to discover, and a laugh) —he could mention the duty on caudles, which fre quently caused their vallies to he swept by excise men, the gross amount of which was 300,000/. while its collection cost 50,0001. Every day ,hewed that they had begun at the wrong end ; they had taken the pressure oft' their own shoulders and left it on those of the poor. He was one of those who lie 4 voted against the repeal of the Income Tax, in ell'ecting which the City of London had taken a very active part. though if they hail looked at the various petty imposts that weighed doe•n the lower orders. and procured the abolition of some of them, they would have done much more good to their country. Even now he could nut help thinking that a property, not an income tax, would, in the circumstances of the country, he a desirable mea•ute.---(/liar, bear, from the Ministerial Benches.)—la the mountains of Wales, the only mode of employment open to the labouring class was working at the iron factoroes ; a tax of is. a chaldron would advance the price of that article 20s. a ton, and nobody could foresee what might be the consequences. A Petition from the Lord Mayor of London had been spoken of. l.et the Lord Mayor construe the words " sea borne" as all other persons did, and he would have coals cheap enough. But whether they were ►rut from Newcastle or from Staffordshire—whether they arrived through the pout or up the Thames, all coals carried to London were, in the construction of 1114 1,0111111110. sea.borne.—( A laugh.)—Nay, the port of London was held to reach 20 miles westward up the Thames, all the way to a great stone erected in the river, nobody could tell for what reason, or how long since.—(Laughter.)—The City Members knew this well, because two years ago, when they heard a cargo of coal was coining from the west, a Custom-house officer was instantly dispatched to the great stone, where lie had remained ever since, Langhtes)—the cargo was turned hack, and never made appearance. He hoped the Members for Slurry would toot think it wrong in his giving the Bill his decided negative at this early stage. Merman Woon explained. Mr. CUSIRTNNAT supported the motion.—The question, he observed, was, whether the House could agree, with propriety, in the motion of his Hoe. Friend ? In his opinion they ought to sup port it. It had been said, that an equalization of the tax would be a very extraordinary mea►ure. He did not think it was so—and lie would vote for the motion of his Hon. Friend, in the hope that, if it were carried, it would oblige the Chancellor of the Exchequer to look round, and devise Home mode ilof rendering the operatiou of this tax more equal. Lord MILTON said, he had expected that some of his Majesty's Ministers would have stated the view which Government had taken of this question, instead of leaving the burden of the debate on those who looked at it in a variety of lights. It must be evident, that if this tax were taken off, the Chan cellor of the Exchequer must introduce another its place—and, in his opinion, it was for the Hon. Mover to skew, first, that ►he new tax was likely to be less onerous than that which now existed— and. next, that the taking all the coal duty would operate with equal benefit in every part of the country, The Hon. Alderman (Wood) had spoke►t in favour of an equalization of the tax—but 1w had no doubt that the placing a tax on coals throughout the country would be extremely in jurious. Some years ago, it was proposed by a Noble Friend of his (sanctioned, he believed, by the Chancellor of the Exchequer), to impose a tax on pig-iron. It was considered a very impolitic OICISOfe, sod was in consequence either lest or withdrawn. Now, if it were considered injurious to tax pig-iron, how much more impolitic would it he to tax coal, by which pig-iron was produced % The conduct of the City of London was not quite so pure on this occasion as Gentlemen might wish the country to suppose. This was evuleot Iron. the fact—that, while the City of London was anxious to have the parliamentary duty removed, it was in tends(' still to keep up the local duty, which was applicable to the expenses of the Corporation, (11ear.)—Under all the citcurustences of the case lie should oppose the motion. The CHANCELLOR of the EXIIIEQUER said, that he 11;0 not remained silent on account of any un willingness to state his opinion ou this subject. which, in tact, lie had made known on former oc casions. He thought, that it would have been much better, if the question had been suffered to aitik altogether—for lie conceived it was very un wise to eg.nste a subject of this kiiid, which could not but excite a great sensation throughout the country, when there was no prospect whatever of the duly being removed.—( Hear, hear, hear.) — At the present moment. when the expenditure of the country was vu considerable, Gentlemen bught to pause befo;e they brought forward measures, the object of which was, to decrease those resourrfs, which it was absolutely necessary to (Hear, hear.)--The HOll. tVleinber for Surrey had stated, that this tax was of very ancient origin —that it might be traced so far hack as the ►eight of Richard 1.1. This was very true--end, in his opinion, the circumstance of the duty having been borne without complaint fur so today years, was a very strong reason for trying it for some U lm! longer.—One point oii-2ht not to h• over t oo k,d , namely, that great relief• had ribearly been grained, with reference to this tax. lii the year 1814 oils were G 24. a chaldron ; 1 Its. war-tax 11.141 been talteooff, and they were now as low as 48.. bring a reduction of 149. Considering the peculiar sitmoinn of tie, country, lie conceited it would he highly idipnia le to repeal the tax—and. on the other hand, equalizatimi cf the duti.s woull hive the effect of discouraging their manufactures. Mr. LANISTON. said, lie had heard with;;rest fret, though certainly not with surpn-e, the deter. initiation of the Chancellor of the Exchequer not to agree to the reveal of this most ovpressive tax— tipt only, it appeared, did lie mean to refuse the relief now claimed, hut lie coritemplited the levy. lug of fresh totes on the people. in a period of pro. found peace.—( Hear, hear.)—He and his fneuds would most steadfastly oppose the introduction of new taxes. lie knew not whether the House would or would. not support them—he knew not ish e th., their opposition would be successful—hot they would, at all erects, have the consolatory re(V. tt ,.... that they had di.charied their duty.—(llear.) The Hon. Member (Colonel Wood) had made a very facetious speech, on a very grave subject. Like an Hon. Member (Mr. Marryatt) who, on a former evening, made several observations on the price of tallow—the gallant Colonel had entered intO a dissertation on tallow-candles. He hoped the similarity would not end here, hut OA, the Hon. Member to whom he had alluded, gallant Colonel having 'made his speech. .‘oulik quit the House without voting.—(Hear, hear./ — He had entertained the House with a supposed bull made by the City of London, in denorninatiog coals on the * Paddisigton Canal, sea-borne—hut the expression was correct, as coals brought horn New castle to the Thames were, by a branch of the Grand Junction Canal, conveyed to Paddington. The House were next a:ninied by the gallant Co. t !cruel with the history of the great stone in the River Thames. lie stated k that a Custom-house officer was sent down to this stone fur the purpose of preventing a cargo of Welsh coals front bri ng introduced into the port of London. The co os .. quence was, the vessel returned, nod the whir. tunate officer remained ever since at his post— " !ache Theseus sedit et semperque sededit." —(Hear, bear.)—But really the subject was of too much importance to be trifled with in Cu., vi-ly. In consequence of the heavy duty payable o;, sta. borne coals, those carried by canals were preferred whenever they r:ould be procured. Th.: conra 4uence was, that a great number of vessels were thrown out ( of employment, and thus the principal nurlery for seamen was disrouraged. They Lad heard from ) the Hon. Member (Col. Wood) the reatoois which caused the tax on coals in Wales to be removed : — arid they knew, that, in 1759, it had been repeole.l with respect to Scotland. Why, he asked, was this boon withheld from England and Irelesid! Three hundred and fifty thousand tons of cua: were annually imported into Ireland—and, in leis opinio n , that far nor which was shown to Wales, should be extended also Ireland. %%lira they Cos. aidered the impoveri..hed state of tire people of this country, surely it was right this% this hums sliouhl A be bestowed un them. Day after day they sor 1 charitable societies formed to supply the poor aria coals, either gratis or at a cheap rate. Rut surely 1 moire good would be effeeted by repealing the tax than could ever be derived front the beiltio lent assistance of the charitable and well-disposed. 0 I It was a most extraordinary circumstance that tli; 4 t I article should be taxed in places to which it wiis ! brought at a great expense and with conaiderabli , difficulty—but that it should he free from impost, where it could he procured with scarcely nil troy-, jble. This surely was not the liberal principle on : which taxation should be founded—but he coald point out many instances where the swine de ; feet was observable. It was said, that the Income Tax did not sflict the ii,nir—but, set- I ting a side its inquisitorial operation and the era ation with which it visited persons of confined 1 income—leaving these considerations o ut of the question, lie would maintain that it was a lax , 1 which, if not directly, did indirectly, press on thrill. since it prevented those persons from einployins.: them, who, if it were not in ecstence, wouhi have possessed the means as they really posersard the inclination. If ever that detest Ale impost w , j introduced, he would humbly, but as firmly as he could, express his abhorrence of it.—(lleuri hear-) 1 If it were brought forward again (notwithemidirig the taunts of the lion. Member (Colonel %Varela I who said that the tax bad been repealed, iii order le that the incomes of the rich should be spared. isla the poor were oppressed, u sentiment which he *xi astonished to do itshears duty,an d • loudlyo the pr ,lielurloitt:oh: House with the indignation it deserved.—(/Tear./ Colonel WGOD. In explanation, said, lie had et. pressly recommended a property, and not an ty come tax. Mr. I)icattraoN opposed the principle which. many Geotterneu had expressed themselves in layout of, that of a tax on coals at the pit's-urout It. I)r4 Gentler:nett recollect that such a tax would ali , et every person, of every description. iu the courses' It would he worse Orin that odious tax which rlo• graced their history, caned the Poll-Tux. The latter only affected persons who h ad arrived at the age of puberty, while a tax on coals at the n it's• mouth would affect every man, woman, and c hild, la the country. The Hon. Member then censured, la strong terms, the part taken by the City of Lead , on this question, and concluded I.ty expressing lei determination to vote against the motioa. Mr. W. SMITH said, the question might, in is opinion, be reduced to a very short issue. It ,at merely whether an article which was U111)1114: ,1 " . 1 with any !air, in a great part of the country, shoal': be subject to a heavy impost ip particular pieces. It might he said, that if this tax were remo ved. t! would impair the revenue—but he took aver) rlit-. ferent view of the subject , and was fi rmly conviiic , d that the prosperity of the country would be f ocus'• ed by the repeal, and that, in the same propornuer