The British Press; or, Morning Literary Advertiser. — London, England, 1818-04-22 00:00:00

itrary, 11117, it automated to 3,143/. Its. bed. Ai hew dean it stand foe the last year, to the sth bf . Zaestary. Isle ? it amounts to 3.7911. l lg. sid. 'besides • very considerable arrest uncollected. all of which there can be but little doubt must be al lowed, as we all know with what persevering dili gence the collection of the revenue has been en forced iu Ireland. 1 shall new, Sir, trespass no longer upon the patience of the Home, except by thanking them foe the isalelgence with which they have Ilford me; and I canuot sit down withoutkx pressing my confident hope, that as this House yielded 14 millions s year to the voice of the people of England, they will snit now deny the paltry sum of 300,0001. to the patient endurance and tried loyalty of the people of Ireland. i now move— s, That • Select Committee be appointed 'to Vemider the immediate" of repealing the bath of the King, as far as respects t h e Tax epos Windows sad Hearths iu Inked." The CHANCELLOR of the EXCUILQUIII said.that, knowing the deep interest which was attached to On subject, it was with extreme regret he felt 'himself obliged to state his objections to the pre 'tient Motion—bat, in justice to the general interests of the smpire, he was bound to oppose the Hon. Gentleman's proposition. The Hon. Gentleman had rested his motion on two distinct grounds—. Tint. the expectation, which, consistently with the good faith of Parliament, was entertained of the repeal of this lax in time of peace—and next, the oppressive nature of the tax itself, which bore une. gully on the community—and the utter imprecti tability of rendering it extensively productive. With regard to the first of these 'grounds, it rested entirely on • fallacy. Though it _might, when originally pro posed in behind, have been contemplated as a war yet having been, from time to time, enacted, and at length pledged as a security for certain charges on the Consolidated Fend, it appeared to him to have lost that (+erecter—and he con ceived the iwople of Ireland hail how no right to demand its repeal, on the ground that the faith of Parliament would be violated.if it were not removed. In fact, it could not be repealed, without acting unjustly to the public creditor—and it would be must dangerous, if, to confer a boon on any body of people, the Legislature were to depart from those great principles which formed the basis or public credit. If the prayer of the Petitioners were cotn plied with, it could not be on any ground except that of commutation or substitution—so that the burden would necessarily affect them in another way. It was • feet well known. and which 'hewed that the faith of Parliament was not pledged for the removal of ibis tax, at the end of the war, that the same Chancellor of the Exchequer, Mr. Corry, who proposed it in the lnsh Parliament, made lid proposition, at the time of the ',este of Amiens, fur its repeal. Bat, if he ever had noticed such a pledge, when the peace of Amiens was concluded, the proceedings that afterwards took place in Par liament would have removed the effect of such no.. tice. In the next Parliament, however, the tax was continued—though certainly it was in then power of the Legislature to have repealed it, if they thoug,lit fitowid to have introduced any other tax they pleas ed to make op for the deficiency which such an act would have created. But it having been pledged fur a part of the debt, they could not. on any principle of good faith, have entertained such a proposition. If it appeared indeed that !rebind .had made an exceedingly losing bargain, in grant ing,this tax as a security for sums borrowed from the Consolidated Fund, a question not of good faith, but of liberality, with respect to her, might have arisen. If it could be said that she brought more than her regular proportion to the Consolidated Fund of the United Kingdom, it would be a reason for entering into a minute consideration of the subject. But this was not the case. The debt of Ireland, at the consolidation of the two Treasuries, was 6,500,009/. —her revenue was short of 4,500,000/. ; so that the whole deficiency, amounting to 2,000,0001. might be said to arise from that consolidation, Ireland not having paid her just proportion. That deficiency she was bound to snake good. The war taxes, with respect to that country, as well as this, were kept separate nod apart, subject to the view of Parlia ment. The supply for Ireland being raised by loan, considerable taxes were pledged us a security for the necessary charges. Parliament, no doubt, on grounds wise and just, thought proper to adopt a different principle with respect to isms raised for Ireland, compared with those procured for the ser vice of this country. Here 200,0040,000/. were raised on additional taxes, without touching that part of the public revenue pledged for the public service— and even now the people of Great Britain paid be. tweet' 3 and 4,000,000/. of continued war taxes, snider the head of Excise. With respect to Ire land. • different plan was pursued. He should be very sorry to deprive that part of the United King dom of any relief it could fairly expect. The in terests of Great Britain and of Ireland were inse parably united—and it would afford him as much pleasure to remove from the people of Ireland any burden that might press severely on them, as to relieve any part of Yorkshire from an obnoxious tax. —(Hear, hear.)—With respect to the other part of the Hon. Member's argument, winch was founded on the peculiar hardship and unequal pres sore of the nix, the Hon. Gentleman must be aware, that, when in Ireland, lie had snide some inquiry on the subject, and he was very far from being inclined to believe that the operation of the tax was so oppressive as had been stated. He thought, however, that the assessed time., and psrticularly the window tax, had been increased with a rapidity and to an extent, which defeated the object sought to be attained, that of producing a steady permanent revenue. In saving this he did not mean to cast any reflections on his pre. decessor in the office which he v had the ho nour of holding. He was called on to procure the Supplies within the year, and was prevent ed from adopting other taxes. The necessity of the case obliged him, therefore, to lay the Mlle rate of taxation, which was levied i n Eligh,„d, on similar subjects of taxation in Ireland. But this mode did not produce such • revenue as was ex pected from it.—(Hear, hear.)—With respect to •• the pressure of the window tax, he begged to oh wive, that the distress which was felt in that coun try, on account of the scarcity of provisions. neves eerily rendered it more than ordinarily difficult to support the pressure of taxation, but it certainly did not go to the extent wh i ch some Gentlemen had stated. Perhaps, it would not be improper to grata a certain degree of relief to the people of Ire land, with respect to this particular taxa Thesub ject had not escaped his attention, and he had 'pre = pared a schedule, from which it would appear that a considerable relief would be extended to (hem.' The general principle would be to relieve the pein. ple of Ireland from the additional duty of 23 per cent. which had been laid on a few years ago. The relief, to those on whom the tax pressed most heavily, would he 2S per cent.—to others a smaller degree of relief would be greeted. He was obliged to the Hon. Member for noticing the rumour, that this tax had tended to produce contagion in Ireland, on account of the obstruction of air, occasioned by the shutting up of windows, because he could give a satisfactory answer to it. His answer was this, that the Government of Ireland had authorised the open• ing of windows, deemed necessary for the health of the inhabitants, without payment of window tax, when application was made for that purpose—so that this tax could not fairly be cunsidered as the means of extending a dangerous malady in Ireland. The Government did not suffer financial considera tions to interfere with the more important question of the health and security of the nation. He hoped that the distress under which Ireland had laboured, was in progress of removal. He could not look to the accounts laid on the table of the House, connected with this subject, without feeling the utmost satis. faction. He felt a strong eunviction, on examining these documents, that the trade of lrelund was ins proving—that industry was reviving—that property was increasing—and that the comforts of the people were hourly extending. U'lleu the exports front this country, in the last year, were greater, in of ficial value, thou in almost soy preceding year, he could not hut suppose th.st the prosperity of Ire land had had a prnportionate increase. Referring to the consumption of those articles, which hest chewed the state of industry and of affluence in a country, he found it was considerable greater than it had been for some years past. The consump tion of tea, wine, :oil sugar, had greatly in creased—and he hoped, end believed, from va rious circumstances, that the clouds which had long hung over the prosperity of Ireland, were about to he dissipated. He had already expressed his wish to grant some relief with re.peet to this particular burden—and lie conceived that the mode which be stated would be more tigrerr.b:e to the people of Ireland, then the appointment of a Com mittee to consider what was In be done. lie sl Id oppose the motion, first, on the grownd of the good faith which was due to the public creditor—and next, because lie conceived !hit an immediate relief, to • certain extent, would lie much better than to wait for the deliberation of a Committee, which roust necessarily consume a considerable time, and might finally end in on inefficieet proposititm.— , When he obverted the number of applications for relief, during the present Se.sion, from the pressure of one tax and another, in both parts of the United Kingdom, he could not but think it was the duty of Porliument to make a finn stand, and only to give way where the distress was moot obviou a and severe. Mr. PLUNKETT regretted, that the motion or his Hot). Friend, introduced as it was with 110 much candour, moderation, and propriety, had not been acceded to by the Right Hon. Gentleman. In the course of his speech, the Right Hon. Gentleman had expressed the utino4 de-ire to grant every relief in his power to the people of Ireland—but the line of conduct lie had pursued was by no means au ex emplification of 'itch a disposition. To prove that this was not a war tax, the Right Hon. Gentleman had referred to olpiervi&oiss made by the Irish Chancellor of the Exchequer. He (Mr. P.) beg ged leave, in addition to this, to refer to the lan guage of the Acts of Parliament themselves. The Right Host. Gentleman would there see clear, di rect, and specih... evidence, that the tax was only intended as a war tax. It was first introduced in 1799—and the House would find, by the 40th of the King. cap. 4, that the tax was granted for the purpose of keeping up en effective force of 49, 0 73 men—that was, for the express purpose of main taining a war establisl alt.—(l/ear, hear.) — It wa* recited, in the body of the Act, that the tax was laid on for this purpose, and for no other. !fit were not then a war tax—completely incapable of being explained away—lie was utterly at a loss to know what a war tax was. In the same Session the Act of the 40th of the King, c. 52, was palmed. By this Act, certain regulations were introduced, " for the better collecting tales and taxes on dwell ing-houses inhabited, in respect of windows and lights therein, and to prevent frauds—be it enacted, that those houses built before the first of January, 1799, shall be rated, according to the windows th e y then had, fur three years, from and after the pin ing of the said Act, provided the present war shall so long continue." Now it did surprise him, how the Right Honourable Gentleman, whose acute mind could not have suffered this Act of Perlin med to have passed unnoticed, could, after a re ference to it, have had any doubt on the subject of the nature of the tax. Rut, if he still retained a doubt, lie hoped it would not extend beyond the precincts of his own ' I, and that the House would agree with him (Mr I'.) its opinion, that the tax was clearly a war tax. If then it was a war tax, he would proceed to examine the ground on which the Right Honourable Gentleman refused to put an end to it, when an end had been put to the war, He stated, that, at the peace of Amiens, the Chancellor of the Exchequer, Mr. Curry, who had proposed the tax, did not think it right to move for a repeal of it. Now it did not appear to him to be a fair inference, because a Chancellor of the Ex chequer was nut in the greatest hurry—did not seize the earliest opportunity—to remove the burdens of the people, that, therefore, no pledge for their re moval had been given.—(l /ear, hear, hear.) — In the short period during which peace then pre vailed, it was not *unitising. perhaps, that the tax was nol taken off. But the people having suffered injustice for a certain period of time, did not runtish a good argument for refusing to do them justice, when their eyes were opened and they applied for redress.—(/leer, hear.)—The Right lion. Gen 'lemma said, it would be a breach of faith with the public creditor, if it were repealed, whet' it was pledged as a security for a part of the charge ou the Consolidated Fund. The Right Hon. Gentleman hail, ha conceived, supplied hint with an answer to this argument. He was Ii i 11l self ready to give up 25 per cent. of this tax Ile was willing to break one-fourth of his good' faith with the public ere_ w NZ% Ni.NN ditor.— Hear, hear.)—Ta point of principle, he 7,groilucis fur remission, in particular.cases. But it here gave up h:s whole argoinent--he left it with- was for the Legislathre to loolt to the general gisod out support. He (Mr. P.) would wish to kilep of the empire—end to cousider that twofer's taken faith inviolate with the public creditors. Some most he found to hunt one part of the community, must, in the pre other tax pay them—but it was sent state of tke country, be borne by another. It for the Right Hon. Gentleman to devise a tax for I had been said, that Parliamentary faith was gird. rd that purpose, and not for his Hon. Friend, who for the repeal of this tax. If this were indeed the made the present motion, to supply him with feet, there was ecareely any discretion lett to the Ways and Means.—/ Hear, hear.) —He protested, Legislature on the subject. They were to examine the more he considered the admissions contented in whether an implied or a direct plerl4e is.. given by the Right Hon. Gentleinan's statement, the more the Irish Parliament on the subiret.• •In tire first he was surprised at his opposing the proposition place, lie mint draw a clear distioction between a war for a Committee—since a Committee was the I tax—origiiially imposed and intended ur Is War tot proper place to consider what modifications ought and our, for the repeal of which, on the r e turn o f to he made in the tax. He should now shortly peitce, a specific pledge was given. These are advert to the produce of the tax. In 1810. many taxes in this country, which were considered it produced 170,6171. An additional duty of war taxes, originally, but having been plerlot d for 50 per cent. was then laid on—which, supposing loans, still remained is, being. The window tax the same number of windows contihued to be used, was proposed by Mr. Corry, the then Chancellor of ought to have produced 341,2341. An additional Exchequer for Ireland, in 1799. It was a new tax, duty of 25 per cent. was afterwards imposed, which, and he estimated its produce at 60,000/. He ac on the last-mentioned som, should have given companied its introduction with these words—" Ou 85,30111. The whole amount of the tax, then, ac- the return of peace, this tax, if it be found burden cording to Isis calculation, supposing the entire some, may be repealed by Parliament." He said, number of windows to have been used, which it might be repealed if Parliament thought fit—but were taxed in 1810, would be 426,5421. lie slid not lend himself, or his successor, positively Now what was the fact ? In the last year, it to move for that repeal. In the Committee of Ways amounted to 302,0161..—which left a deficit of Meting, through which it pissed, tint a word was 124,5261.—a deficiency nearer to one-third than said about this supposed pledge. In that year a one-quarter of die estimated produce of the tax. t Win of 340,0001. was to be raised, and the tax If this were the fact, it was not difficult to discover was pledged as a secu.itv for part of that debt.— the quantity of windows mopped up, and the tura- lu the year 1800, a Bill was brought iii for sure of light and air of which the people of Ire- contintiiito the window tax—and a second Bill land had been deprived. The Right Honourable Was intro duced " to regulate the mode of col- Gentleman said that Ireland had not paid her fair lecting the tux. By the latter, the rating of contribution to the exigencies of the empire. This houses according to the Humber of windows they was a position to which lie could not accede. Ire- hail tu 1799. was continued for three years, provided land certainly hail not paid the 2-17ths stipulated pence was not concluded within Ili:it period. The for et the tune of the Union—and for the plainest 1 Learned Gentleman had laid much stress co this of all possible reasons, because she could not—be- I passage iu the Act. But the fact was, it referred cause a burden, utterly disproportioued to her I not to the existeuce of the tax, but to the mode of strength, had been imposed on her. —1 neer. j— collecting it. Peace (Tine before the three years What had been her exertions ? The sum now paid I had expired—the regulation uas altered—houses into the Treasury was three times the amount of I were rated, not uccotiling to the windows they had her net income at the time of the Union—and, in 1799, but according to those which were open, notwithstanding this, the debt of Irelsoill hail in creased twerlyficefuhlaince that event ! War not this a proof that, at the time of the Uniou, a mis taken estimate had been made of her peivets ? The statement sounded very well at the tune. It was gratifying to the people of this country to he told '• You are very much in debt, it is true—but Ire land is to pay a considerable portion of it." They were now, however, dealing with sober realities. Ireland wool(' not, for she could not pay it. 011 this country it must fall. Ireland could not exert herself beyond her strength—she could not pay beyond her hear.) — Every part of the empire (Julia to :Support the State, and contribute to its rxigencier, according to the extent of its ability. Ile hoped lie would not be looked oil as au indivithiul, who, in his place in that House, would aolviee ar.y portioss f the people to shrink frosts hearing their fair shale of the public burdens; but resources could not be wrung from 1111 eXilsusted population. This tax was utterly odious mid tasteful iu Ireland. It wive therefore, the duty of the Right lion. Gen tleman to find some means of tilling up any defi ciency which its repeal might create, end to how to the gesserally-expressed sense of the country. Those who called for the repeal, stood on the gtoisml of the faith of Parliament—mud on the principle that a war tax should not be continued in time of peace. A war tax, to the amount of 17,000,0001. was remitted to the people of this country—while a trifling relief of' two or 300,000/. was ulone granted to Ireland. The Right I Ism. Gentleman stated, in his place, that it was most important to continue the Income Tax—lie &elated the business of the country could not be carried on without it. But the House thought it was just stud proper that it should he removed;—and, after Parliament had declared its sentiments on the subject, a hat was the conduct of the Right Honourable Gentleman ? He felt that it was tiecessiry to pay due deference to their opinion—he Caine down to the Honer, and, voluntarily, gave up the war melt tax.—Mtur.)— Ile begged leave to ask, how the Right lion. Gen tleman (acting in his financial capacity for the whole empire), having listened to the voice of the English people, conveyed through their representa tives—having obeyed their call, and given up the Income 'fax—could now refuse to bow to the sets 'intents of the people of Ireland, expressed in the most unequivocal and most constitutional mantle, ? He spoke warmly—nor was it wonderful that he should, seeing what he had done in that country with which he was immediately connected—hut he meant nothing offensive to the Right Hon. Gentle. avian, whose wishes for the welfare of Ireland, were, lie believed, sincere. The Right Hots. Gentlemen' observed, that same relief, granted at the present time, would have a much better effect than anv that eould he produced by waiting for the result of the deliberations of a Committee. lie, how ever, could see nothing to prevent the Right Hots. Gentleman from granting that relief, sod acceding also to the proposition for a Cominitire.—( Hear, hear.)—The Committee, lie might rest assured, would throw no impediment in the way of any relief he might he inclined to grant.—(Hear.)— Indeed, having received the boon of which the Right Hon. Gentleman had spoken, the Cotninittee could go to work with more spirit.—(Heur, hear.) — Were the Right Hots. Gentleman to go back to Dublin—were he to notice the unhappy brings whom he would meet in every direction—were be to mark their meagre sisal famished countenauces, and to witness the despair which characterised their looks—were he to know the disappointment which had willed in the minds of the better order of peo ple, deprived as they were of their ordinary cons• forts—he could not avoid feeling a great anxiety, if it could be reconciled with the public interest, to remove those burdens which pressed most heavily on the people of Ireland.—(!tear.) Mr. Peer. sail, no mum, however nearly con nected with Leland, could feel greater pleasure iu voting fur a reiltictiosi of' the burdens *loch pr d on the people of that country, than he would, if it could be done consistently wish that jurtice which was due to the empiie to general. Whether the pressure of taxation oil that country was. greater or less than had been stated, it ceitaitily had been eff;cted less gradually there then in England, and consequetstly it was felt inure severely.-- It was easy to advance general arguments ou a sub ject like this—and it was equally easy to lay strong Made when the levy was made ; hot the existence of the tux itself was not at all affected. Mr. PLUNK r—" This does not touch the clause which sots that the tox is granted fur the support of sit effective force." Mr. was clear the words last quoted by the Yarned Gene lemon referred to a regulation fur the colleetion of I'..e tax, and not to its conti nuance. I n 1802, all the taxes were consolidated— and it was found necessary to make provision for the Sinking Fund. On that 00:451011 the Member for iklmargliall, Mr. Dawson, ruse 111 1110 place, 111 1 1 1 stated this supposed pledge. Nlr. Corry denied that lie had ever given such a - pledge. Nothing could he a greater proof that lie considered not only that the faith ..f Parlioniralt was not pledged, hut that los own iinhvultorl ionornise had not been given. In Irso7, the ll.glit lbw. llaroiret (Sir J. Newport) brolight a Bill into ['ornament, making perpetual certain taxes, which were previously voted annually. The [Rio. Baronet assimilated those taxes to the system which prevailed in Englaild—but he form. ed no exception or Liwoor of this particular Lc. It was said by the !Immutable 11ember for Duldsii, that the window tax could be shewii to have operated to the increase of contagious fever in Ireland. Ile could prove the contrary. sloe fever was raging there, an order was directed by Government to the different tax inspectors, di recting them to allow windows to be opened, with out paying the tax, when au application was made for that purpose, accompanied with the certificate of a ineilwal practiiiolier, stating that it was neces sary for the health of any of his patients. He had called nr a retain of the unwirer of applications mode in consequence of that order, and lie found that, tilioughout all Ireland, they only amounted to seven. From this it would appear evident, that the tax had tot the effect of increasing Coll tagion that had been attributed to it. This would be seen iu a still clearer light, if Gentlemen considered the houses which were subject to the tux. Iu England and Scotland houses with six windows were subject to the tax—and, if there were only two or three, and the rent was five pounds or upwards, in Lime Cases also it was paid. hut, is Ireland, houses with less than serest windows and three hearths were not taxed—mid those who knew the local situation of Ireland—who considered the vast body of houses in that country, with less ikon seven windows—must at once see, that the tax was not likely th bear on those tenements where fever was most likely to he found. Nis Right Hon. Friend said, he MOM ready to make an abate ment of twenty-five per cent. or favour of Ire land. If a greater abatement could with pro priety he made, tio man would feel more gratified in adopting the measure than himself. They could not, by legislatise eriactiiients, compel individuals to reside in that country—but, if they could hold out to them any inducement to do so, by partial exemption from taxation, they would be effecting a substantial good for the enquire sit large. The Right Una. Gentleman then proceeded taaroae, that the remission of taxes, with respect to Ireouid, bore is fair proportion to those remitted in Elite country—and concholed by observing, that lie felt himself hound, most reluctantly, to come to the conclusitm, that it was not possible, in the pre sent year, to make any further remission than what his Right lion. Friend proposed. Sir J. NEWPORT said, the window tax affected the great body of the irtiorest part of flit commu nity in Ireland—lie alluded to those who resided sir Inalging-lionsrs in guild cities and towns. lie de nied the statement of the Right Hon. Gentletnan, that the shutting up of wiirdows under this tax had not had the effet t of spreading more widely amon g st the population of Ireland the f e v er whi r h lad proved so Ghat. 'this he stated not on the antbo rity of any ambiguous order, worded so as to pre vent, not encourage, applications. Ile %%Mild ap peal to the authority of all the medical men who had considered the subject, who declared, that the shutting up of the windows had produced the roost lamentable effects. 1)r. Barry, of k, had given evidence on this subject, which was perfectly Cl.ll - He stated, that iu the lower rooms or hooiei in that city, where the window s were not Mocked up, the trua n t of those rooms weir free from fever—while the 'viler rooms, where there was not a free circulation of air, were tilled with contagion.—lllear.)--.lt was stated, that, on ae• • • c • A \ \ i• count of the situation it) "Lich Ireland was plact.l on the consolidation oldie two treasurit s, she tupl tin right to expert a greater seinission tit taxes tha. blot been extended to her. To England, 17,000,000/. were remitted—to Ireland, 300,000/. Why VlV 4 tlii* inequality ? Because Ireland faikd to support bur dens which were heyorid her st ren2th She, however, took all that her capacity enabled her to fake: Minis, ter. pressed more upon her, leitl:er cap..eity was in sufficient to bear a greater bu,alen. This might easily be proved by a reference to facts. Iu 180431 the revenue of Ireland amounted to 4.417,0001. Since that period taxes were imposed ou the bug. gestion of the Finance Mit ister, to the amount ,of 3,500,000/. What was tie , result ? flow +noel§ did the revenue of Inst year exceed that of 1808' It exceeded it in the sum of 50,1300/. Yea, taxes estimated to produce 3 500,0001. really brought is only 50,000/.! This was a decided proof of the in. ability of the country to pity. Worn the debts of the two countries were consolidated, Nliiiisters ex. peeled to realise a large aunt by it. Their exi•er. tatious were disappointed, and their projeet pro. duced only 50,000/. If ant otle Woof of this fact were winding, it was to he found in the Report of die Committee that sat op stairs for the iiivestiga. Linn of the finauces of Ireland. That Report stated " That for several years Ireland bed edvancrd in taxation more rapidly their Great Britain lierself.:— motwithstandiug the immense exertions of the latter country, with respect to the war taxes." The naves. sary inference was, if she had made more exist sive exertions thou even Great B. dein, including her war taxes, that, when the period of peace came, she ought to be entitled to an equal reinissimi with the former country. Ile should now tall the attention of the [loose to the increase of taxation saucy the Union. At that period the window tax was, fron t one to four shillings per window—it was nosy limn three to 14s. At the period of the Union there was no horse tax—there was now a horse tax of 41. 17s. Tea, of the best kind, paid 7d. per Ih. the worst sd.—the tax was now Japer c e nt. std r u lore. a . The tax on wine hail increased in the proport . of live to two, and the revenue had decreased its the proportion of two to live. Oa an average, the taxes were more than doubled since the Union—and thus individuals, depsived of their comforts, were induced to become abseriteee. He would submit but one question to Administni tion—Was it their iiitention to increase the ahsenteo evetem in Ireland ? if not, would it be prudent in diem to augment taxation, together with all the other inducement' to absesitoesillip ? The prerwrit system undoubtedly had that tendency. But the worst feature of all was, that all Irelaird had looked upon tks us upon other taxes of the mine devcrip. time a, axes depending on the coutintottloti ofgbe war.f 1 lear.)— fie had entered thus far ietolfie details of the state of Ireland regard:tie taxation, inertly to justify the conduct of Ireland respecting the exertions she had road• in the common cause; end he was happy to say, that esen the R, port of the Committee on this sulject had home low out in the representation lie had attempted to eat iblish. namely, that Ireland had failly and conscientiously discharged whatever ought to hove been expected of her at the period of the conclusion of the Union. Mr. PEEL assured the Right Hots. Baronet, lie had not, in any part of his speech, attesmard to inculpate the conduct of that Right Hun. Gentle man, when at the head of the Irish Govertimeat, in 1807. Sir N. COLTHIURST Strongly insisted that, upon grounds of good faith between the two emintui,s, upon which Ireland had most scrupulousli• aco.d hitherto, this tax should be repealed. If there were wanted a proof of the propriety of its repeal, it might be found either in the result of those in quiries instituted by the Right lion. Gent letnatt, UY the notorious circumstance of the poorer order "f people hiviog been obliged to shut up altogether, or temporarily stop up, the windows of their miscra. ble residences. Sir FREDERICK FLOOD was surprised at the op position which this 610111eis hail received from the Right Hon. the Chancellor of the Exchequer, more partir•ularly Its the indulgence sought had for its object the devising of the hest means to pre serve the lives of the people of Leland, whose suf ferings th a t Right Ilion. Grahams') had inhumed to be extremely severe, one-fouith of ishich, had it beers experienced in this country, would have pro duced the most alarming effects. Tl►ts burden of taxation lie would call it mortal burden ; because it affected most tnateriatly the lists of mane in that country, as had been sufficiently . proved' by the Report of the Medical Gro• :emelt of Dublin, who had asserted in their Report, that not less than 3.000 persons had suffered from the effects of the conta gious disease then raging in the capital of Ireland. Would the Right lion. Gentleman insist that they should still continue to close up their witri!rms, al though thereby they opened for thenisr.lves site mid certain graves ? That Right lion. Gehtletuats should recollect how lie had entreated the House formerly—" For God's sake, withdraw your oppo. salmi for the regent, and I will withrli:its after fire years, or the exptratio.► of the war, the tax !" Such had been the understanding respecting the Income Tax ; and would it he ar,-,sted, that after so considerable sum in taxation as 17 millions, is the shape of Income Tax, had been giveit up upon a point of honour, that Ministers should tura • deaf ear to the suggestion of honour iu this case, and refuse to withdraw so trifling a proportion of the general taxation, which had so eagerly hies solicited by the Irish people ? If the tax were riot given up, the fact would be, that the produce of it would be (tails reducing. It would, therefore, he advantageous to Government to reflect upon thase two political truths—"l s wail NUJ'S," and Les non potest impossibilia." In simpler phrase, there was no use iu attempting to levy a •tax •.where it ails ninrally impossible to enforce its paynient—a fact which lie was Sat;htlt:ii would he proved upon a re ference of the matter to ir•Committee, and he shotild tker-fore vole for it. Mr. GRATTAN >tuted the various ground+ upon which he suhinitted tile tax should Ise taken off.-- The lint was, that the endeavours to increase lIS 1 roductiveliess had all failed, and that notelet thereof, the produce of the it has fallen flran 350,000/. to 3u0,1100/. The second consisted in Oct itvowca insolvency of the Imre- order of Ve011:e to pity the iiIX. Elie third reason for its .abolitiint would be fount! in the broach of .e on the . partof his Nlajest)'s (govt r. i iionr t o th„ peo pl e . et Ireland at the time of its ennetntent. The 10(11111 ditiont queno tnuint: Mr. tionab hoped thougl w• wit the WWI gory trltn H 110 011 t films lute resoi a f' , taxa and posit nigl retui roina from p^ndt prOofl depre 111111111111 111 nr , gh , !mod Afr. ,r ti noting Mr.