The Sun. — London, England, 1848-03-14 00:00:00

TEU Lord JOHN RUSSELL—In rising to address you, Sir, on the question before the House, I feel that if it were only necessary to allude to those subjects which came properly under discussion from the proposition which has been made by the Hon. Member for Montrose, I need detain you and the Committee but a very few minutes. But, Sir, I have heard—l confess to my asto nishment—the most opposite and the strangest reasons given in support of the Hon. Gentleman's proposition. fhe Hon. Member for Montrose makes his proposition to the House with good intentions, otherwise he is is litferent tactician from that which I consider him to be; because if he brought forward a motion that it was ne !essary to reduce the revenue,.in order to economize, I imagine he would find himself in a minority like that he ned upon a former occasion. —(Hear, hear.) And if the Noble Lord the Member for Lynn were to make a pro position to this House that it was not desirable to con tinue the income-tux, but that we ought to resort to indirect taxation, and more especially to a corn-law, am quite prepared to believe that he also would find himself in a minority.—(Cheers.) The Honourable Member for Montrose is content, however, to bring for ward a proposition which contains no sort of opinion or principle, and only calculated to create embarrassment — (Loud cries of "Hear, hear ")—a mere declaration of ,listrust, and a general want of confidence in her Ma jesty's Government.—(Cheers.) Gentlemen with the most opposite views, and with purposes the most coa tradietory—(Hear, hear)—may vote for his proposition —to use the phrase of an Honourable Member who preceded me—in a motly minority.—(Cheers.) Only let the House imagine the scene which would occur when Gentlemen were to meet in the lobby and speak with regard to the different motives which actuated them.—(Loud cheers and laughter.) One Gentlemau would say to another, " Oh, I am ..very happy to see you, Sir, here ; you are of opinion that a great reduc tion must be made in the estimates." "1, Sir ! you quite mistake ; I am for increasing them. I do not think that they are a farthing more than they ought to be ; in feat, I am of opinion they are a great deal less."—(Cheers and laughter.) Another would say, "Sir, I am glad to find that you are one of those who are desirous of putting an end to this free-trade system, and placing a tax upon cotton and sugar." " Bless me, Sir! you are mistaken. lam a decided free-trader. I came here to support the principles of that glorious system which has unfettered coinrnerco."—(Continued cheers and laughter.) Such is the ingenious contrivance of the Hon. Member for Montrose, which, were it not for his straightforward character, I would be inclined to call an uncandid con trivance—(Hear, hoar) —by which gentlemen of the most opposite views and opinions may find themselves in the same lobby. The lien. Member for Sunderland (Mr. Hudson) told us that he did not think our ways and means were efficient. He considered that they ought to be larger, to enable ns to cover our expenditure, and therefore, said he, I will confine you to them for one year, in order that you may adopt some more liberal scheme.—(Hear, hear.) The Hon. Member for the West Riding of Yorkshire (Mr. Cobden) said that was a very extraordinary reason. Now I quite agree with the Honourable Member in this opinion; but the Honourable Member himself gave a still more extraordinary reason for doing the very same thing. lie says, " I must vote against direct taxation, because I do not think you go far enough; I wish for direct taxation to the amount of 10 per cent.; I wish to create it as a permanent source of revenue, and to substitute it for indirect upon articles of consumption _ . !milt of the vote to the Government upon this question he could not sympathise with them. Theo iniaht have tne as the Dutch did in 1624, when they offered a not b oid to any on e w h o wou ld i nven t a t a x which would unpopular, and a stamp duty was the result,. , They, t oo, might have resorted to that. He was willing to the justice of the eulogy passed on the Hight n- Baronet (Sir H. Peel) by the lion. Member for ze!tbury. F u r his part he felt gratitude to him for "Ing removed a burthen of taxation to the amount of ea a ver, millions. He should vote against the measure the Go vernment ; h e was oppose d t o th e o ld system of_ t indir ec t taxat i on, b ecause t h e p e ople could net °.° its pressure. The poor man who in the purchase of :is sugar paid ten shillings in the pound duty, did not !e that the aristocracy' were not paying four pence. In direct taxation was unjust, and if they attempted to a irry out a system of direct taxation in its place, they were bound to make it equal and jest. It was not so much the am oun t o f th e t ax the people complained of as or l t B inequality. lie would not object to a tax of 10 for_ cent- Every other country went further than this _u the way o f direct taxation. Not less than 75 per ,ot. of th e ent i re taxat i on o f th e country was indirect . . fle was convinced that this tax would be paid readily if it was equally levied, and he was of opinion that it lh °old be submitted every year to Parliament for revi :lon for th e next ten years . I t was said i`"they did not et* for thi s tax t h ey mus t go back to the old system, _ if that was the only alternative. If they were fortu nate enough to stem this wayward and improper move rlat of th e G overnmen t, he had no fear that it would ,2. 11 rs the cr e dit o f the country. On the contrary, it t i°Old oblige th em to revise the whole system of taxa "d to cut down the expenditure to the income. should have great pleasure in voting for the motion of the Hon. Member fur Montrose. .. 11 r. HUDSON said he should not occupy the Com mittee many mo m ents. Ile hoped they would come to a division that night. The lion. Member who spoke last lO Yerted to the inequality of the tax, but pointed cut none. He merely indulged in vituperations against the tax ---(Hear, c i hear.) It was easy to make held and ti z :filag assertions, but it was more difficult to prove °Io- He complained that the transfer of land was not l iable t o t axat i on — w h ereas m o ney in the funds could be transferred without stamp, land was subject to heavy 'ration on every transfer, and on granting l eases. If ' ll t Was taken iuto consideration, they would find that the burd en was pretty equal on both. With regard to t he question b e fore the House, he was sorry he could ba t vote for the Government. His rea,on wtv, that it Wita inadequate for the exigency. He was no prepared to give his confidence to the Government. lie would not 114 7 whether they should have direct or indirect taxa -41011--that was for the House to decide ; but there theone thing they should do, which was to ma ke income equal to the expenditure. — (Hear , h ear. ) The p rosper i ty which had been referred to by the tr . ° ll ourable Member for Oxford was owing to good harvests in the four years he f re.errec to. The mistake in taking off the taxes when they had a surplus , and in times of prosperity, when the people could best pay "° 2 - If the future Chancellor of the Exchequer had a s urplus, he would hestitate before he took off taxes. The ti On. Member for Falmouth said the duty on corn was now seven shillings a quarter, and yet there was no in !tease in the price. In fact, the price of corn abroad 411 in proportion as the duty increased, which proved that the duty was paid by the foreigner. They had taken off the timber duties also, and he was assured that there was no remission of a tax which did less good than t ,t a tt• A builder assured him that on an outla y of Um 0/. he only saved 2001. by the removal of the dal. He was not sure bat that the duty on cotton if levied, Irould be paid by the manufacturer. They might revert to that tax. He had been favourable to direct taxation, but his opinion was shaken when he found it did not enable them to equal their expenditure. He would wish to see the income-tax increased, and the window and assessed taxes removed. He did not take such a gloomy ' v iew of free trade as other Hon. Members—he was con 'vtnced that the elasticity of the country would surmount the difficulties they had to contend with. He tim id 'lke to see .the expenditure revised, which he thought night be diminished. From the year 183 i to 1841, they and gone on increasing the expenditure. The Govern bent, by consenting to the appointment of t h e C orn- Inlttee, had admitted the necessity for inquiry. Mr. COBDEN said, Sir, in the very few remarks which I shall address to the House, I can promise at least this novelty, that I will confine myself strictly to the question before it.—(Hear, hear.) If anybody in p ° lin House might be fairly considered to have a moti ve r entering on that topic of free-trade and protection. Which Honourable Gentlemen opposite aro so fond of Introducing in debate, probably it would he the humble Individual before you ; for it is precisely the subject on which I feel myself most at home, from the practice which I h ave had in past times. But I will say, once I , o r all, not only to Honourable Gentlemen opposi te, b u t the country, that whatever repetition there ma y he here o r e l se where of the railings, the purposeless rail ints—(Hear, hear) —which we hear about free-trade, I will never enter on the discussion of the question until honourable Gentlemen opposite put these purposeless r ailings into a tangible form—(Cheers) —by introducing some measure to re-establish their system.—(hear.) Sir, we have heard so many motives alleged for the votes which are to be given to-night, that I wish distinctly to explain what are the reasons which will induce me to Support the motion of my Hon. Friend the Member for Montrose. —(Hear, hear.) Certainly I shall not do to for the reason assigned by the lion. Gentleman who has just sat down—(Vicar, hear)—for of all the extraordi nary motives that I ever heard professed by an Hon. Gentleman who takes a very wide and profound view of financial affairs, his appears to me the most strange. — (Laughter.) Ile tells us that the Right lion. Gentleman the Chancellor of the Exchequer ought to have come forward with a proposition for obtaining something more than an additional two per cent. in the shape of income tax. But, than, how does he follow out his reasoning? 'Why, by saying in effect, "In order to improve your position, and put the finances of the country on a sounder basis, I will not lot you have any money at alt." — (Laughter.) Nor need I state that I have in view no such object as that which is professed by Honourable Gentlemen opposite of the Protectionist party. I do not wish to abolish the income-tax in order to revert to indirect taxation. Neither can I be said to have in view that which has been attributed most unjustly to my Honourable Friend the Member for Montrose. Some speakers on 'this side of the House have alleged that my Honourable Friend wishes the income-tax to be restricted to a year, in order that at the end of that year he may be able to cut down expenses, and dispense with an income-tax altogether.—(Hear, hear.) Now, I admit sometimes that my Hon. Friend the Member for Idontrose is a little liable to misapprehension in what be says.—(Latighter.) But I venture to say , on his behalf, that even if you could get, at the end of the Year, a surplas of five millions and it half, provided you Put the income-tax on a fair and just footing, that is Shout the last tax he would wish to dispense with. — (Hear, hear.) Nay, I venture to go further, and to declare in his name, and he will corroborate me in the statement, that if you will but impose the income-tax on a fair and just system, he will give you ten per cent., provided also it be levied in order to enable you to Seduce other taxes. —(Hear, hear.) Now, I have a strong Conviction, not only that you must increase this income tax, but you will also find it necessary, either by ratans of a reduction of the expenditure, or by Leans of an increased amount of direct taxation, to be in possession of surplus funds still further to diminish your indirect taxation. You Will find this necessary in order to increase your trade, and to allow a freer importation of articles consumed in this country. You will find it necessary, in order to meet the wants of your growing population, and to give them employment by the increased trade carried on in exchange for the products of foreign countries. In order that those products may be imported into this country, you must make up your minds to a constant diminution of the duties levied on them. And not merely for the sake of trade mustyou do this—you must do it in justice to the mass of the people, who must be placed, with re ference to taxation, on at least as just a footing as a the people of other countries in Europe.—(Hear, hear.) It has been justly remarked by preceding speakers, that there is no country in Europe where so much of the tax ation is paid on articles consumed by the people. The Noble Lard opposite (Lord G. Bentinck) has spoken of the income-tax as if it were a question between direct taxation and indirect taxation. He forgets that we are always receiving a latger amount of revenue from Customs duties than is derived from that source in any other country in Europe.—(Hear, hear.) You have 20,000,000/. paid annually for Customs duties, and you are now talking of a question of five millions and a half derived from the income-tax. I have taken an opportunity of forming an estimate of what the working classes pay in the shape of duty on articles which they consume. We are quarrelling over 7d. a pound in the form of income-tax. Now let us see what is the amount of income-tax which the macs of the ople pay on articles which they constantly consume. We shall find that the working people of this country pay on every pound which they lay out upon tea a duty of lOs.--(lronical cheers,from the Protectionist benches). I mean, of course, for every pound sterling —(Hear, hear.) For every 20s. which they lay out upon tea, I repeat, they pay lOs. duty ; for every 20s. which they lay out upon sugar they pay 65.; for every 20s. upon coffee Bs.; for every 20s. upon soap, 55.; for every 20s. upon beer, 45.; for every 20r. upon tobacco, 165.; for every 20s. upon spirits, 143.—(Ilear, hear.) Now, when you bear in mind that the working classes spend a much larger portion of their incomes upon these ne cessaries and comforts of life than people of our class do, • you will see that this amounts to an in come-tax to them.—(Hear, hear.) They are not pay ing merely an income-tax of 7d. in the pound, such as that which we are talking of, but they are actually pay ing in such eases as much as 125., 145., and 165., in the pound. When a man, possessing two or three thousand a year, spends a vast proportion of his income in furni ture, horses, carriages, books, paintings, he feels com paratively little a tax of this nature. In this country so mach of our revenue is derived from the labouring classes, that when trade is growing bad in Lancashire or Yorkshire, instantly you hear the Chancellor of the Ex chequer telling you that the revenue is falling short, be cause the working classes, from whom ye': derive more taxation than is derived from those of any other country, are involved in distress.—(flear, hear.) Now, I say, that both on the score of your trade, to find employment for the people, and on the score of justice to the mass of the community, you must make up your minds either largely to diminish your expenses, or to in crease the amount of your - direct taxation.—(Cheers.) And it is because I wish to maintain direct taxa tion, it is because I wish to perpetuate direct taxa tion in this country, that I support the motion of the Hon. Member for Montrose.—(Hear, hear.) I wish to make the income tax a just tax, in order that I may make it a permanent one.—(Hear, hear.) The question which here arises then is this—Can you make the income-tax more just than it is now? I say that thu it the only question, and in that I shall be supported by meny of my Hon. Friends here, more particularly those who belong to the free-trade sectien.—(Hean hear.) Now this question has been very much myetifiee by Hen. Gentlemen taking exceptional cases, instead of confining themselves to the broad line of demarcation which may be drawn between those who derive their income from trades and professions, and those who de rive their income from realised property. Here, I say. is a tangible line of demarcation, and the question befort us was with respect to the injustice of not distinguishing between these two classes. Can this injustice be rerne die,t?—(Elear, hear.) Can it be diminished?—(Hear. hear.) The Honourable Member for Sunderland (Mr. Hudson) has stated that my Honourable Friend behind tne (Mr. Mowatt) dad not mention any case to provt that there was injustice. Now, I will tell you of one. First of all, I must say that there has been some mystification in the ;statement that if you make the tax permanent it will eventually become just. .` It will be . come just," it is said, nif it only goes on long enoug h —(Laughter.) Now, I will make it operate as long as you please. I will suppose the case of two men who have paid the tax for thirty years. I will first take th. case of a surgeon, a lawyer, or a literary person—met , who get their bread by their daily and nightly toil, lite• rally by the waste of their brain—either of whom I will suppose to obtain LOU a year from his professional pursuits. I will put, as it were, in competition with euch a person the man who has for the same period 5001. a year frein a real estate worth 12,0001. The latter lives thirty years, and then dies. He has paid onls the same amount of income-tax as the professional man; but then he has had in his lifetime, not 15,0001., the amount received by the professional man, but 27 0001., and when ho dies the 12,0001. remains intact. I say that if you admit the maxim of Adam Smith, that a man ought to pay taxation in proportion to his ability, these two men should not pay the seune.—(llear, hear.) Ought the professional man, whose income ceases the moment he is laid on a bed of sickness, when he most requires the use of it, to pay the seine amount of income-tax as the man who is living at Bath or Cheltenham in idleness upon the pro duce of his property, which suffers no depreciation whether he is in sickness or in health?—(Hear, hear.) I will take another case—that of a maw in business, who has 10,000/. of capital. Now, that man gets we will say 5001. a year, the interest of his capital at 5 per cent„ and he obtains 5 per cent. more as the produce of the industry, skill, or intelligence which he exerts. Do you think that that man, who thus gains 1,0001. a year by the application of his talents, ought to pay the same amount of tax as the man who receives 1,0001. a year from a real estate worth 25,000/.?—(Hear, hear.) Now, these are tangible cases; and I toll the Committee that that is the common-sense view of the matter taken out of the House. If you can mystify the matter, the justice and fair dealing of the country revolt against such an inequality, and the people will not peaceably submit to it. Well, now we come to the question raised by the Honourable Member for Newcastle. upon-Tyne (Mr. Headlam), who, representing the shopkeepers and coalownera of Newcastle, comes here, not to deal with the question in reference to the interest of his constituents, but he talks to us in legal phraseo logy of a man owning an estate in fee simple, and of a man owning an estate in tail who has it for a terminable annuity. I admit that such cases may arise, but they are exceptional cases compared with the great and numerous class to which I have referred.—(Hear, hear.) I tell that Honourable Gentleman that his constituents, the active and industrious professional and business men of Newcastle, stand in a very different category from those individual cases to which he referred. It is the energy and activity of those capitalists and professional men which create all the wealth we possess, and give vitality to the wealth of those classes who are dormant, or at least enjoy the interest arising from accumulated capital.—(Hear, hear.) The men who are deserving of the first consideration with capitalists and professional men are the labourers who depend upon them; and you cannot separate the two, what ever the Honourable Member for Oxfordshire may say upon the subject.—(Hear, hear.) It is those indus trious classes who keep alive the wheels of the social system, and on whose activity and energy all the wealth derived from all the realised incomes depend.—(flear, hear.) Well, now, what objections are raised to the amendment of my Honourable Friend the Member for Montrose ?—(hear.) Honourable Gentleman on the Treasury bench have admitted the injustice of this tax. Every leading man in this House has admitted its injus tice. Have they taken any pains to remedy it ? Have they shown any disposition to remedy it ?—(Hear, hear.) The people of this country are easily conciliated, especially the class on which this tax most directly falls. They are not unreasonable. Has there been the slight est disposition to remedy the injustice ? Has there been a Committee appointed ? Appoint a Committee now. — (Hear, hear.) Let there bo upon that committee—what there is not in the Cabinet—an equal proportion of mer chants, manufacturers, and professional men, and of the landed class, or the class of men owning realised property ; let such a Committee be appointed,.and I will take upon myself to say that in less time than they would fix a tariff for a railway company—in less time than they would decide whether there shall be a penny paid for coal, or three-halfpence for lime, or twopence for iron—they will find a tax which will satisfy the country, and remove all the discontent which now exists on this subject. But there has been no such attempt made.—(Hear, hear.) There has only been a dry pedantic adhesion to the letter of the law, which has already roused the indignation of the country. If a just difference had been made between realised property and precarious incomes—if there had been a gradation of duty in imposing the tax—l undertake to say that from the great manufacturing seats of the kingdom you would have had none of those remonstrances which have been addressed to you.—(Hear hear.) Well, now, we ere charged—we who wish to make this income-tax just, in order that it e may make it permanent--we are charged with :icing the very parties who oppose the principle of direct taxation. I was astonished to hear the tone assumed by the Honourable Member for West bury in his speech the other evening. I warn him, as a younger Member than myself, of the danger of endeavouring to pat on the back every party in this House—(Haar, hear, and leughter)—and then, by way of compensation, offering a slight reproof to every party also.—(Hear, hear.) Why the Hon. Gen tleman himself has, to my knowledge, converted one in dividual Member on this side of the House by his speech against the injustice of this tax.—(Hear, hear.) Nobody has laid down so strongly as he has done that injustice. He says he believes that the finances of the country will be permanently endangered if this tax_ be maintained in its present form ; and then he turns round upon us, and accuses us who wish to have it re•modelled and amended, of being parties who wish to endanger this system of direct taxation.—(Hear, hear.) And then the Hon. Gentleman towards the close of his speech said, with the most perfect innocence —" I will not vote against this tax, but I will vote for its modification in Committee," as if he had forgotten that the attempt at modification had already been made by the Hon. Member for Cocker• mouth.—(Hear, hear.) I believe he was not present at the division on that Honourable Member's motion ; but when I tell him that there was a majority of 175 against modification when I tell him that the present Chancellor of the Exchequer, the late Chancellor of the Exchequer, and the heads of parties in the House both spoke and voted against any modifica tion of the tax, I do hope that even the Honourable Member for Westbury, having denounced the injustice of the tax so strongly, will, notwithstanding his declara tion to the contrary, walk out into the lobby with us, and try if he cannot restrict that injustice to fifteen months instead of three years,—(Elear, hear.) The Hon. Mem ber for Westbury said, with a greai deal of naivete, that he had never heard of any complaints as to the inquisi torial character of the tax. It is just one of those cases in which people do not like to complain, unless it be to their wives, mothers, or sons. Ho then said that the only reason why there has been any cavil on the part of the manufacturing and mercantile community was founded on the inequality of the tax. Talk of the ine quality of the tax being the only ground of cavil! Why, that is the whole question. No one would have a right to complain of any equal tax, if it were wanted for the necessities of the State. But when govern ments deal unequally in matters of taxation, there is just ground of complaint. That has been the ground of all the revolutions in this country. Now we are told that in this matter we are going to endanger the reve nue. The question before the House is, whether this amount of taxation shall he continued for fifteen months, or for three years. There can be no defalcution of re venue before Parliament meets in February next, and I believe that if this House determine to-night that the tax shall be amended, it will by that time be proposed in a shape which will be acceptable to the people.—(Hear, hear.) This I will say, however, on behalf of the mer cantile and manufacturing portion of the community, more particularly that intelligent portion who have been advocates of direct taxation and free-trade—that sooner than any loss should arise to the public creditor, they would pawn their coats to prevent any defalcation. We will cut down expenses.—(Hear, hear.) I hope we shall live to see the pruning-knife applied to the expendi ture of the State, but ft t all events the pub lic creditor shall be paid.—(Hear, hear.) If there were no other motive for this, that which the Hon. Member for Westbury mentioned would be ;suffi cient, namely, that there is no class which suffers so much from any derangement of our national finances as the manufacturing and commercial classes. Now, Sir, something has been said, by almost every speaker, about affairs whi,h have been happasung in a neighbouring conntry. I draw a different conclusion from what has happened there to that which has been generally ex pressed in this House. I see three reasons why the Go vernment of the, country should not d e p en d on a nume rical me jot in this House, but should try by every means to learn the sentiments of the country on the subject.—(Hear, hear.) I ask the Government to ana lvse the division list in the ease of the motion of the Hon. Member for Cockertnouth. They had a majority of 175 in the lobby; but I ask them to look at the list, and tell me if public opinion was not on the aide of the amendment. Aye, and it will be again to night. Look at the spirit and feeling prevailing in the country. Do not depend on your whippers-in—do not depend on your chance of a majority in this House. Above all things, take warning from what has happened else where.—(Bear, hear.) Bear in mind the danger tcathe ceuntry is not from abroad—not from without. You are expending enormous sums on fortifications and ar maments. Your danger is not from without—it is from within, It is not from the people, or from the disloy alty of the people.—(Cheers.) We shall have no tu mults in this country, such as they have had in a neigh bouring country.—(Cheers.) There is no excuse—no justification—no necessity for tumults there ; we have all those rights and privileges connected with free dis cussion, the want of which caused a revolution in another country. But the great fear is, that this House may not be in accordance with the prevailing and grow ing opinion out of doors, that this lonic will not base its legislation on those ;strict rules of justice and fair dealing with the country which alone can secure ex isting institutions in this and every other counts,. —(Hear, hear)—and therefore I will only vote for it for one year."—(bear, hear, and cheers.) This certainly beats the reasons of the lion. Meraber for Sunderland in singularity and extravagance.—(Hear, hear.) The question is a very simple one; the last time that the income-tax was proposed to the House, it was done so by the late Government. A great reduction had been rutscle that year in the revenue, which, taken altogether with the following year, amounted to about four millions and a half ; a considerable addition had been made to she estimates, especially those for the navy.—(Hear, hear.) Ido not wish to say now what kind of taxation was reduced. Ido not wish to enter into that question of free-trade, which has so often been discussed by the House. All I will say is, that about 4,000,0001. of taxa tion had been taken off the country; and let me here observe that those who cry out most loudly out of doors that they understood the income-tax was only to last three years, ought not to suppose, having advocated a reduction in other kinds of taxation, that we should leave the country in a deficiency, or otherwise go back to the system of 1845 and 1846. The circumstances which made it necessary to ask a renewal of this tax, I am sorry to say, Sir, were these :—ln 1846 we had a considerable deficiency of food—(Hear)—and in 1847 there was an utter wail; of food for five millions of people ; in consequence of this we heti to import eight millions of quarters of grain, and eight millions of quarters of flour, which cost us over thirty millions of money. There were also two commercial panics in one year, the course of trade was stopped, and great dis tress was felt throughout the country. It can hardly be expected, after such a course of events, that the revenue should be in a flourishing condition, nor do I think that any man can consider that a deficiency of five millions might in three years time be replaced. Well, then, it appears to me that there are sufficient reasons to Induce Parliament to consent to a renewal of this tax for the same period which has been granted at other times. The Member for the West Riding, however, tells us, that if this tax had been rendered more equal, that this House and the country would have consented to it.—(Hear, hear.) It appears to me that thou who argue for rendering this tax more equal—and I admit freely its inequality—either take a particular class—the trades or professions, for instance—and in that case they will create or overlook many instances of injustice and hardship more glaring than those which they remedy; or, if they do not do so, they must go into individual cases, such as were pointed out by the Hon. Member for Newcastle, they must examine into rent-charges for life, not leaseholds; into money invested in funds for the benefit of distant relatives, and into every species of property and tenure which in a country of such an intricate state of society will be a most endless task, but having effected which, you will find that your tax is far more inquisitorial than it hat ever been before.—(Cheers.) Only half as productive. and twice as vexatious.—(Loud cheers.) This seems th m© to be the dilemma in which they will find themselves placed.—(Hear, hear.) The Member for the West Riding said that these classes comprised the activity of the country, and that they therefore ought to have the advan tage. Now, sir, I cannot agree in the proposition that a country gentleman, having a life interest in his property. is hot to be treated fairly because ho is not of the sane merit as a member of one of these classes.—(Cheers.) I must protest against such a doctrine, and I do agree wit} the Hon. Member for Buckingham, with whom I d. not often agree, that "We innst not allow any ciew to be run down by specious generalities, or because the) are the possessors of the land." The only fair line yot can draw is to endeavour to treat all classes justly; t eshotho they derived their income from trades or professions, se money in the funds or on the land—not taking int. account their merits as members of the community.— (Cheers.) But the Hen. Gentleman said that it would have ;been' some consolation to him if there hat. been an attempt to make an adjustment. I stated before that my Right Hon. friend the Chancellor of the Exche quer and myself attempted to discover by what mode wt could make this tax more equal, but we could not find an) which we could adopt, fur in:remedying ono hardship, wt would have created, perhaps, another, and we shoul, have been obliged to give way in cases where it wra, necessary that we should not.—(Cheers.) And having come to that decision, we would have been deserting our duty to this house and the country had we done other. wise than we have.—(Hear, hear.) It is therefore not true, that we have attempted to render the tax less ob noxiously unequal.—(Cheers.) Passing from this im mediate consideration, I find that the Noble Lord the Member for Lynn (Lord G. Bentinck) supports the mo tion or the Honourable Member for Montrose. He con siders that it is better to leave this plan of direct taxa tion and to resort to indirect. Now if it is right to re impose indirect taxation, let the people of this country have an opportunity of getting rid of the tax which the) feel to be a burthen, in a fair manner and after discus sion. But let the Noble Lord remember that anythins which is to give the trading classes relief must bt immediate; his vote to-night, which reimposes the tax for one year, will not give that immediate benefit. A year hence, and the trader will not find this such a grievous burden, and then I think if the Noble Lore makes his proposition to the house, if he proposes the alternative, instead of having a majority to support him, he will find himself in a considerable minority.— (Hear, hear.) I wish to ask the Noble Lord, does he think it really wise to proceed in his proposition? I proposed in 1541 a fixed duty on corn, and a differential one of twelve shillings on sugar. Many who objected to that as ruinous, now ask for something less than an eight shilling duty on corn, and something less than a differential duty of twelve shillings upon sugar. What I considered a splendid advance in 1841, I would con side: a retrograde movement in 1848.—(Cheers.) But there is more in this question. Parliament has passed an Act, by which, in February, 1849, only nominal duties are set upon corn. Would it be wise for Parlia ment to declare at this moment that they meant to in troduce a perpetual tax upon food? Would it be wise to raise the price of bread? 'Would it be a course which Parliament would adopt with any hope that the people of this country would sympathise with them in such a course of legislation? I myself believe that a fixed duty upon corn would not materially affect its price. In this opinion I concur with Mr. Jones Loyd. But I think it would be madness to leave it in the power of agitators, and those who would take advantage of the opportunity to say that Parliament had raised the price 01 corn upon the people of this country.—(Cheers.) Th. lion. Member for Somersetshire has taken a view just and fair upon this subject. In his opinion we have not given our system a fair trial. His opinions remain unchanged, but still he believes that a fair trial has not been given. There may come a time, Ido not say that there shall come a time, when his opinions may find favour in this House and with the people. But lam quite sure that a majority of the people, and a majority of this House, would resist any attempt to introcluct a duty on corn.—(Cheers.) I no - a- come to the alter native proposition of the Honourable Member foi Montrose. The Honourable Member for Southwarl, (Sir William Molesworth) said that taking the surplus of 1846, and the deficiency of 1848, and comparing then, together, they would find that the present Government had increased the estimates by six millions. Nothing more extravagant, in the way of deduction, did I ever hear; and I must say such a statement exceedingly astounded me. I find t h a t taking the estimates of the present year, we have increased, or propos- to increase them, by twelve hundred thousand pounds; and the whole addition since the Government of the Right Hon. Baronet, has only been one million and a-half. The Hon. Member fur Southwark had taken the average for five years, counting from the year 1641 to 1845, whereas be should have counted from 1845 to 1846. Is it SUN, LONDON, TUESDAY RIVNi NCI, MARC El 14 1 1845 possible, however, to make such a reduction in our esti mates as will enable us to dispense with the the income tax ?—(llear, hear)—that is the question, (aid to that I give the most decided negative.—(Cheers.) Our general proposition to the House, in order to cover our deficiency for the present year, was 5 per cent, for two years—that proposition was withdrawn in obedience to the wishes of the House; but we do consider it necessary to ask for 3 per cent. for not less than three years. Hoping that at the end of the years 1849 and 1850 we may by our sur plus be able to cover any deficiency of the present year. Looking at the question in that light, I can see no reason to hope for such a reduction in the taxation of the country as will enable us to dispense with this tax. We proposed this tax when everything appeared tranquil, but at the same time I did not take unto myself the gift of prophecy—l even adverted to the famous instance of Mr. Pitt. If we look back to the history of those time, we shall find that neither his masterly understanding nor the acute nor energetic mind of Mr. Fox, nor thi philo<ophic observation of Mr. Burke, enabled any one of those great men to say wh a t w ould be the issue of those extraordinary scenes from 1790 to 1799. Such being the case, I would not at any time prophesy what would be the polical events of any three years or an) one year, but least of all would I do so at the present moment.—(Loud cheers) There were some who were of opinion that property was so dirided in that country that at some tune or another it would form itself into a Republic. There "ere oth er s who considered that w hen the reigning King should die, great trouble would come to pass in that ingdom ; but there was no mart who expected that within a tow weeks a monarchy which seemed so firm should have vanished like a mist, leaving nothing of what once appeared so strong and powerful. But, at the same time, no man can venture to say what the times may bring forth—(Hear, hear)—and, for one, I will not consent to disarm.—(Cheers.) I will not consent to re duce the estimates of the navy and army in the present state of Europe.—(Loud and long continued cheering.) Mind, I say again, that I may not be misrepresented, as I think I have been before, I say this with every wish to see the peace of Europe and of the world preserved, and seeing nothing immediately before us which is to endanger that peace.----- is (Loud cheers.) But I do say that it is the part of wise and prudent men, while every thing uncertain, not to affect security, while there is darkness around us, not to pretend that we are walking in the broad daylight.—(Loud cheers.) For these rea sons, therefore, I can neither agi its to the proposition of the Noble Lord to consent to take the income-tax for one year, in order that we may re-impose a permanent tax on corn and on raw cotton; nor can I assent to the pro position of the Hon. Gentleman tho Member for Mon trose and agree to the income-tax for one year, that we may prepare the way for a great reduction in the permanent amount of our naval and military estimates. —(Hear, hear.) Sir, various subjects have been broached and various topics have been alluded to in the course of this debate upon which I need only very slightly touch. Some Hon. Gentlemen have proposed that our colonies should be reduced in number, and some of them abandoned.—(Hear, hear.) I only beg Hon. Gentlemen not to make up their minds on that question without the moat serious consideration. —(Hear, hear.) I have always considered our colonies as a part of the strength of this empire. I may be mis taken in that view, but if they are a part of the strength of this empire, I say that I am not the person who would willingly, from any notions of economy and retrench ment, reduce any part of that strength. If it be the choice of England to descend to a lower scale among the nations—to say that she has been too long powerful, that she wishes no longer to influence the destinies of the world, and will henceforth be content with playing a humbler part—it is for phis country, if it so chooses to say so, to carry its determination into effect—only let me not be the instrument.—(Loud and long-continued cheering)—let me not be the instrument for carrying into execution a policy which I thick would be a degra dation to the counfry whose glory has so long been my pride. Sir, other gentlemen have recommended, and with, I think, far more reason, that the taxation of this empire should be revised.—(Hear, hear.) I think there could be no better task for any Government than to go through the various taxes, and endeavour to lessen their burden, and to make their pressure more equal and more just.—(Hear, hear.) But that I should undertake that in any set time—far less in the course of a year— that my Right Hon. Friend near me would be ready with a plan for the purpose—would surely be to show great presumption on my part. Take, for example, the De partment of the Stamps alone, and let any gentleman go through the Acts upon the subject, and let him see how many questions arise upon them. No doubt we might frame in any recess a measure with regard to the stamp duties, but the whole of the session which would come after would have to be devoted to that subject alone. Such is the complexity, such the intricacy of our estab lished system. At the same time I willingly allow that there are many faults, many inequalities in our present plan of taxation, and some of them I hope we may be able to remedy in the course of no very long time. But I again say, that as to any distinct pledge that I will have a plan ready cat and dry by February next, if I remain Minister so long, I say, Sir, that such a pledge it would be rash indeed in me to give.- -(Hear, hear.) With regard, then, to this whole ques tion : it appears to me that if this House should think it to vote that they would have an income-tax only for one year, instead of three years, tied that, in the present state of our finances, after we have given up two per cent, which we thought, and which we still think it would have been for the honour and the advantage of this country to permit to be imposed—if, under these circumstances, this House should thiuk fit to vote the income- tax for only one year, and to do so after the speeches which have been made during this discussion, then I do say, notwithstanding the assurances of the Hon. Gentleman the Member for Sunderland, and the Lion. Gentleman the Member for the West Riding of Yorkshire, that we are endangering the credit of this country.—(Hear, hear.) I could imagine, if there were a large party formed either for th e purpose of restoring r,he systetn of protection which formerly had a majority in this House amongst the Representatives of the people, sr if a large majority were to spring up in favour of a large reduction in our annual expenditure, then I could conceive—although I think that neither of these courses is wise—that the public credit could be pre served. But in the actual circumstances of the ease, shat is the conclusion at which the House will arrive ? is there any at which it can ?—(ilear, hear.) The Lion. Member for Montrose has already put to the House the question of whether it was fitting to make a urge reduction in our naval and military estimates, and tie could hardly command sixty votes; while if the Noble Lord the Member for Lynn were to try the lueation of protection, I suppose he would have more than that number of supporters, but he could not expect to have a majority of that House. You would thus be -stablishing no system in rejecting our proposition. In he place of the plan of Government, you would only have uncertainty and confusion.—(Hear, hear) But the lion. Member for . the West Riding says we should tax arranged upon a just mustw esraey Member for Cockermouth undo s , 3aoTtei n noting. Nell, as good erma nS a c proposition irt9thineci ne ." as I have heard on that subject, but he had only 140 Members with him, against :317 on the other side of the question, so that the lion. Member for the West Riding cannot expect his , to the re n f , h t s h e at to in ti s le uc G h o a nient that which it thinks necessary for the public nion te of credit of this country, that then it would be disgraceful l t v O tePa r ri tt G oh iobnvegesar:nliomf Crown.—(Loud adopted. cheers.) longer .) vtr e t remaino must, s Ministers ehg a s w e e t the o c affairs, endeavour the public to carry them on nner as (ileac evident, according to our opinion, public welfare shall be con- Crowntm.h—ae nu carry lstuede h : n aan d t. is that the public welfare would not be consulted, but that, on the contrary, it would be deeply injured by sueh a decision as that which I have alluded to.—cllear.) It has, however, pleased the lion. Member for Sunderland, ind some other lion. Members, to put their votes almost upon this ground—" The proposition may not be a very wise one, but we feel no confidence in Government. We see no reason for supporting it, and therefore we will vote for the amendment." Well, Sir, that may bo a just opinion of the Hon. Gentlemen who entertain it ; but I must beg, before I conclude, to I think has been our posi tion, and what I think ha ve b ee n the difficulties with nno which we have to contend. These, Sir, have b men t ignorant of the mode of carrying on publi c busi stea e te t o artificial the Housea difficulties, what h a d the making of a Govern ness. No one will say that the total failure of the food five millions of persons was a trifling calamity.— (H ea r, hear.) We tried to meet that calamity by giving the utmost freedom to the importation of food—by a mea sure which succeeded beyond expectation, and which had the effect of introducing i▪ nto this country an amount l e e and principl e, an d f or man y of food never equalled in any previous years, and that was suffering from time,scarcity— (Hear, when w e acted as an e wh c i e le pt t l h o h e n ewt aohoothe a o gt f e tn E he u er r a o ls p ar e mu months provided for the s ustenance of more than three millions of people. But, although that proceeding was against ordinary rule, still I think th a t i t i s ca p a bl e o f defence upon the subject , because a gentleman who was mainly ru thesl! . b evilje to contend with in l in giving, orde r and method to the s cheme has in a clover and admirable manner given to the instrumental but t I em will nta not detai▪ n the Hou se b y any reason ingL—(Cheers.) Bat, public Sir, we the same part of the United kingdom ; we have had to a h ll av thee lately detaiblsad of another contend against the practice of assassination, against murderous conspiracies extendieg through the country, And overbearing all law and order...._(llear, hear.) ['hese evils have been met, partly by a law of very mild character passed through Parliament before Christmas, partly by the vigorous a dministration of the ordinary penal code. I believe that under th a t a d m i n i strat i on judges and juries have admirably performed their duties —(Cheers)—and that there has been no failure either in adducing evidence or obtaining convictions against those :niscreants who were guilty of those,.cruel acts.—(Hear, hear, and cheers.) So far, then, Ste, n Government has t h en successful in meeting a g reat evil. It is true that we were told by one Honourable Gentleman to-night, and ho gave it almost as his reason for voting against us, that " the Lord- Lieutenant of Ireland was gagging the people."—(Loud Laughter) Sir, I appeal to any man who has looked at the Irish newspapers—(Cheers and laughter) —so far from gagging the. people, so Jar from preventing the free expression of the public voice, I believe that treason was never openly professed with such audacity.—(Tr e mendous er acity.—(Tremendous remainder cheering, which drowned th e . of the sentence.) But, Sir, if it shall please t_ h is H tleipas the M ouse not to agree to the motion of the Honourable Gettember for Aontrose, if powci is to remain in our hands, if my Right Honourable Friend the Secretary for the Home Department and the Lord-Lieutenant of Ireland are still to wield the powers of the law in Ireland, I trust that we shall be able to meet these expressions of sedidon— (Loud and long-continued cheering)--these determina tions to join any enemy, whoever he may be, who ,as we understood the Noble Lord) refuses to bow to the Sovereign of this countrr—that we shall be enabled to put down these conspirecion and to maintain, for the welfare of the people of Ireland, that supremacy of law and order without which they cannot hope to im prove in industry, in civilization, in morals, or in reli gion.—(Loud cheers.) Such at least will be our attempt. We are not blind to the difficulties of our situation. We are not unaware of the perils which may surround us on every aide; hut if we have the confidence of this House, we may hope to meet and surmount them. — (Cheering.) If we are not honoured with that con fidence, we can only hope that the administration of iffairs may be placed in hands better calculated to carry on these affairs to the welfare and prosperity of her Ma jesty and her dominions.—(The Noble Lord resumed his seat amid loud cheering.) tar. WAR LEY rose and attempted to address the House, but the incessent cries of " Divide" prevented his obtaining a hearing. At last the Hon. Member was understood to move that the Chairman should report progress. The CHANCELLOR of the EXCHEQUER en treated the House to give the lion. Member a hearing, as a great public inconvenience might result if the di• vision Is ere . postponed beyond that evening. Mr.WAKLEY resumed—He trusted that, as no Mem ber for a metropolitan borough had as yet spokea on the question, the House would not refuse him its attention for a few moments. The Noble Lord at the head of the Government had intimated to the House in distinct terms that if the motion of the Hon. Member for Mon trose were carried the Government would resign. He (Mr. Wakley) had always looked upon such intimations as most unconstitutional.—(Oh, oh.) The Noble Lord knew very well that there were many Hon. Members of that House to whom it would not be very convenient to meet their constituents at the present moment, and therefore he made sure of their votes if this threat should be believed.—(Hear, hear.) If he disagreed with the Noble Lord now, the Noble Lord must not blame him, seeing that ho had been convinced by the Noble Lord's arguments in 1842 and 1845.—(1Iear, hear.) The Hon. Member, having quoted some passages from Hansard, proceeded to say, that although he opposed the Govern. mont on the question of the income tax, he did not dis approve of their Irish policy. They certainly were not gagging the Irish people. All he asked was, that the same license should be extended to the people of this country. The Noble Lord had received immense sheer ing from the opposite side of the House; but the Noble Lord's Government would not stand long if he acted so as to please the Tory, or as he (Mr. Wakley) called it, the really Destructive party.—(" Oh," from the Opposi sition.) The Noble Lord might depend upon it they were only laughing at him.—(Hear, hear.) One of the ablest amongst them had called the Government a weak Government—a bad Government—one which had com mitted the most extraordinary mistakes in monetary matters, and had, in everything else, shown the greatest incapacity. But if that Hon. Gentleman were anxious to see the Government do their duty, he should give them a short term, not three years, over which to idle away their time. The income-tax had not now the recommendation it had in the Right Hon. Baronet's time; it was no substitute for taxes removed, or burdens taken off the people. But at present that House was not taking a right course with regard to the masses. An impression prevailed out of doors that they were indif ferent to the sufferings of the working people..--(0h, oh.) Did they tax themselves in the same proportion as they taxed the working people ?—(Hear, hear.) Look at the tax on beer. Why it was nonsense to talk of free trade in a country where the farmer was not allowed to manu facture his own malt under a duty of Ss. in every 20s. He believed that were it not for the duty the working man could get his beer for three-halfpence a quart. — (Hear, hear.) The Noble Lord should help the working people, who had helped him in former struggles. All he asked for them was justice, but that he believed they would not get until they were more fully represented in that House.—(Hear, hear, and cries of " Question.") He thought that this income tax should not be conceded for three years until its objectionable provisions were modified. The treatment which a late Member of that House (Mr. Fielden, of Oldham) had received from the Income-tax Com missioners was well known. His firm was assessed as for profits amounting to 12,0001. per annum, but though on oath Mr. Fielden had sworn that for three years they had not realised any profit, the goods were seized and sold for the duty, and he had never been enabled to ob tain from the parties who had made the seizure any ac count of the sum the sale bad realised. If such had been the treatment which a Member of that House had experienced, what must be that shown towards men in humbler circumstances?—(Loud cries of " Divide.") Not a single Member of the Government had assigned any reason why the tax should be continued longer than for one year; and he contended that the Government, observing the course of events, ought to take the expen diture of the country into their consideration. The sala ries of all the officers of state ought to be reduced, and he invited the Noble Lord at the head of the Government to take as an example a neighbouring nation—one of the first countries in Europe—which was about to send an ambassador here with a stipend of 4001. per annum.— (Renewed cries of " Divide," and considerable interrup tion.) He (Mr. Wakley) had no doubt that he was in terrupted by some of the juvenile branches of the aris tocracy, who were only just out of their leading strings, and yet, by some strange means, had obtained seats, and had the power of making asinine noises in that House. —(Laughter and cries of "Ohl ") He would not trespass further, as he should have many future oppor tunities of speaking some truths against a tax which was most unequal and unjust in its operation, and which the people were resolved should not be sustained. Mr. muNTz said he had listened with great atten tion to the speech of the Noble Lord (Lord J. Russell) In the hope that he would give him (Ur. Mnutz) some excuse for voting with the Government on the present occasion ; but he was bound to say that the Noble Lord had not furnished him with the slightest reason that it was absolutely necessary that it should be imposed for the terra of three years. The Noble Lord had said, if it was not granted, he and the Go vt.rnment would go out. As far as he (Mr. Muntz) was concerned, they might go out—(A laugh)—fur, with all respect for the Noble Lord and the Right Hon. Baronet the Member for Tamworth, he thought there were other men besides them who could conduct the affairs of this country. It would be a lamentable thing to think otherwise. On this occasion, the recommendation which ought to be regarded was that of the people and the mercantile community, and with them ho concarred that unless its vexatious and inquisitorial character was removed, the impost would be as much objected to as ever. It was said that the majority of the Goveanment would to-night be swelled by the votes of Irish Members. If such was the case, he (Mr. Muntz) should do all in his power to fasten the tax upon them.—(Hear, hear.) He would not say more, except that he should give his vote in support of the motion of the Hon. Member for Montrose.—(Hear, hear.) Colonel SIBTHORP,Iarnidst load cries of " Divide," expressed his determination to support the motion of the Hon. Member for Montrose (Mr. Hume), and on a future occasion in favour of a proposition intended to be made, that Ireland should take her share in the burden of the income-tax. Mr. G. THOMPSON addressed the House amidst the loudest manifestations of impatience, and cries for a division. The Hon. Member, on behalf of his consti tuents, protested against the continuance of the income tax, and still more against its continuance in its present unjust and unequal form. It would increase the dis content and dissatisfaction which already existed out of doors. He should vote with the Hon. Member for Montrose, and he trusted that the division would show that a large body of the Members of that House sym pathised with the views and wishes of the people. Mr. C. PEARSON aro se amidst loud cries of " Di vide." He represented a constituency of 4,8043 persons, and if the House would listen to him quietly for four minutes and eight-tenths, he undertook to finish by that time.—(Hear, hear.) The subject was nearly exhausted. They had wandered from Dan to Beersheba, and had exhausted all the topics.—(Laughter.) He had pre sented a petition against the income-tax, signed by a more numerous and respectable assemblage than had ever yet been collected at the Horns Tavern.—(Laugh ter.) The petitioners expressed their opinion that the income-tax was unnecessary, unjust, oppressive, and iniquitous, and on all those grounds they bad requested him to oppose it. He should do so in every stage of its progress. He would only support the motion of the Hon. Member for Montrose, because he considered that the infliction of the tax for one year was better than three. He would take no part in any factious opposi tion to the Government, but still he should feel it to be his duty to persist on all occasions to assert his opi nions on the tax, even should it be necessary to divide the House. The Committee the* divided, when there appeared— For Mr. Hume's motion ••• ... 133 Against it ••• ••• •-• ••• 363 Majority in favour of the Government 225 The House resumed, and the Chairman reported pro gress and asked leave to sit again. IMPRISONMENT FOR DEBT (IRELAND) BILL. This Bill was read a second time, and ordered to be committed. PUBLIC HEALTH BILL. The House went into Committee pro forma on this Bill, when the Bill was ordered to be reprinted with amendments. BOROUGH POLICE SUPERANNUATION FUND BILL. Tis Bill went through Committee, and the report was ordered to be received this day (Tuesday). On the motion of Mr. REYNOLDS certain returns were ordered connected with the commissioners for pay ing, lighting, and cleansing the streets of Dublin. METROPOLITAN IMPROVEMENTS. On the motion of Sir B. HALL, copies were ordered "of the original estimate for alterations of the line of buildings situate between the Horse Guards an d Downing-street, giving the whole in detail, with the names of the architect, and the parties contracting, and a copy of the specification on which the contract .was made; also a return of the whole of t he actual cost, given in detail, and the amount of architects', surveyors, and other salaries, showing the amount paid to each person, and to whom paid." ROMAN CATHOLIC CHARITABLE TRUSTS BILL. Mr. ANSTEY begged leave to move that the second reading of the Roman Catholic Charitable Trusts Bill, which stood for Wednesday next, be postponed until the first Wednesday after Laster, in order to give an opportunity to the Honourable and Learned Member for Midhurst (Mr. Walpole) to proceed with his Bill on defective recognizance' before Election Committees on that day. The Bill was accordingly postponed until Wednesday, the 3d of May next. The House then adjourned at a quarter before One o clock. THE SrEAKEas LBTEE.—The Fight Hon. the Speaker of the House of Commons gave his first levee this session on Saturday night, at his temporary official miaow. Lttorkiemat. PARLI IVISIONS. ----- (From the rotes and Proceedings of the Howe of Commove...) MONDAY, MARCH 13. WAYS AND MEANS. (IN THE COMMITTEE.) Question again proposed, " That towards raising the Supply granted to her Majesty, the respective Duties in Great Britain on Property, Profits, Professions, Trades, and Offices, and the Stamp Duties in Ireland,; granted by two Acts passed in the sixth year of her present Majesty, and further continued by two Acts passed in the eighth year of her present Majesty, shall be further:con tinued for a time to be limited :"—Amendment again pro posed, to leave out Pie words" to be limited," in order to add the words " not exceeding one year," instead thereof : Question put," That the words proposed to be left out stand part of the Question." The Committee dividtl: MAJORITT—AYES, 363. Abdy, T. N. Ferguson, Sir R. More, Colonel Acland, Sir T. Ffolliott, J. Napier, Joseph Adair, R. shaft° Filmer, Sir E. Newdegate, N. Adore, 'Viscount Fitzpatrick, J. W. Newry, Viscount Adderley, C. R. Fitzroy, Henry Noel, Gerald J. Alexander, N. Foley, John 11. S'orreys, Lord Anson, Colonel Forbes, W illiam Norreys, Sir D. Anson, Viscount Fordyce, A. D. Nugent, Sir Percy Anstey, Thomas C. Forster, Mathew O'Brien, John Archdall, Captain Fortescue, Chichester O'Brien, Sir Lucius Armstrong, Sir A. Fortescue , J. W. O'Brien, Timothy O'Connell, M. J. Arundel, Earl of Fox, Richard M. Ashley, Lord Fox , S. L. Ord, •W. Bagsha, John Freestnn, Colonel Ossulston, Lord vr Bailey, Joseph Frown], C. !I. Oswald, Alexander Bailey, Joseph, jan. Fuller, A. E. Owen, Sir et, Lord A. Badly, Henry Gibson, T. M. Pa et, liaring,lll. B. Gladstone, W. E. Paget, Lord C. Baring, F. T. Gordon, Admiral Paget, Lard George Staring, Thomas Glyn, G. C. rainier, Robert Baring, W. P. Goulburn, henry Palmer, Roundeil Barnard, E. G. Gower, Leyesen Palmerston. Via. Barrington, Lord Graham, Sir James Parker, J Barron, Sir 11. Greene, Thomas Patten, J o hn Bell, Matthew Greufell, C. Pascoe Peel,;Sir Robert Bellew, K. M. Grenfel , Charles W. Peel, Colonel Berkeley, Cap tain ' Grey , Sir G. Pennant, Colonel Birch, air Thomas Grey, Ralph W. Perfect, Robert Illackall, S. W. Grosvenor, Lord R. Philips, Sir G. R. Blakemore, R. Guest, Sir J. Pinney, W. Bolling, William Haggitt, F.A. Plumptre,y. P. Bourke, Richard S. Hale, R. B. Plowden, W. H. Bouverie, E. P. Raiford, Sir N. Powell, Col. Bowles, Admiral Hallyburton, Lord Power, Dr. Boyle, Colonel Hamilton, G. A. Power, Nicholas Bradley, Viscount Hamilton, Lord C. Powlett, Lord W. Ilrand,lThomas Haste, Archibald Price, Sir H. Broadley, Henry' Bay, Lord J. Prime, Richard Brockman. E. D. Hayes, Sir E. Posey, P. Brooke, Sir A. B. Hayter, W. G. Rawdon, Colonel Brotherton, Joseph Ileadlam, T. E. Renton, John C. Brown, W. Monld, James Repton, G. W. J. Browne, R. D. lieathcoat, John Reynolds, John Bruce, Lord E. Ileathcote, G. J. Itioardo, J. L. Bruce, C. L. Ileathcote, Sir W. Rice, E. R. • Ilulkeley, Sir R. B. Heneage, G. H. W. Rich, Henry Buller, Sir J. T. Henley, J. W. Roberto, T. J. Buller, Charles Hervey, Lord A. Romilly, John Banbury, W. Heywood, James Rushout Captain Sunbury, Edward Ilildyard, A. C. Russell, , L J. Russell, Edward S. Burghley, Lord Hill, Lord E. Burke, Sir T. J. !lodges, T. L. Ru ssell, F. C. It, W. Hedges, T. Twisdem Screpe, G. P. Buxtonusfelld, firE. Hogg, Sir J. W. Se y mer, Henry Zer 1114111.11, D. • Hood, Sir A. Seymour, Lord CE. Campbell, W. F. Hope, Sir J. Shaft°, R.tD. Cardwell, Edward Hope, Alexander Shell, R. L. Carew,ff. P. Ilotham, Lord Shelburne, Earl of Castlereagh, Visa Howard, C.W.G. Sh e ridan, R. N. Cavendish. C. C. Howard , J. K. Shirley, E. J. Cavendish, G. H. Howard, E. G. Simeon, John Cavendish, W. G. Hughes, W. a• Blaney, R. A. Cayley, Edward A. Hutt, William Smith, Vernon Chaplin, W. J. Inglis, Sir , R. Smith, J. A. Charteris, Francis ' Jermyn,',Earl Smith, M. Tucker Chichester, Lord J. Jervis, Sir John Smollett, A. Cholmeley, Sir M. Jerrie, John Somers,V. F. Christy, Samuel Johnstone, Sir J. Somerville. Sir W. Clay, Sir W. Jones, Captain Setheren, T. H. S. Clements, Charles Keating, John Spearman, H. J. Clerk Sir G. Keogh, William Stafford, Anti:nand Clifford, Henry M. Keppel, G. T. Stanley, B. J. Cobbold, John C. Kee, Richard Stansfleld, W. R. Cochrane, A. Kildare, Marquis of Stanton, 'W.:II. Cocks, Thomas 5. Knightley , Sir C. Staunton, Sir G. Coke, Edward K. Knox, Colonel Sinai, Edward Cole, H. A. Labouchere, Henry Stuart, Lord J. Colebrook', Sir T. Lascelles, W. S. Stuart, Henry Coles, Henry B. Lemon, Sir Charles Start, fienry.O. Conon'', Col. Lennard, T. B. Talbot, J. H. Corbally, M. Z. Leslie, C. P. Taylor, Thomas B. Corry, H. Lewis, Sir T. Tenison, E. K. Cotton, W. H. Lewis, G. C. Torment, • . J. Co wan, Lord Lincoln, Earllef Thesiger, Sir F. Cowan, Charles Lindsay, Colonel Thoniely, Thomas Cowper, W F. Littleton, E. E. Thornhill, G. Craig, W. G. Loch, James Tollemache, F. I. Cripps, William Locke, Joseph': Towneley, John Cubitt, William Lockhart, A. E. Townley, It. G. Currie, henry Lockhart, W. Town.shend, Captain Currie, Raikes Lygon, General Train, George Curteis, 11. B. Mackenzie, W. F. Trelawny, J. S. Dalrymple, Captain Mackinnon, W. A. Trevor, G. Darner, Colonel Macnarnara, Major Trollope, Sir J. Davie, Sir H. kUNaghten, Sir E. Tinier, E. Dawson, T. V. M'Taggart, Sir J. Tynte, Colonel Hellion, J. E. It'Tayish, C. C. Vane, Lord 11. Hod, J. W. Magan, W . IL 'Verner, Sir W. Douro, Marquis of Mahon, O'Gorman Verney Sir H. Drunilanrig, Tis. Mahon, Viscount Vesey, Bon. T. Drummond, Henry Maitland, Thomas Villiers, Viscount Drummond, H. H. Manners, Lord C. Villiers, Charles Duff, George I. Manners,lLord G. Villiers, F. W. Duncan, Viscount March, Earl of Vlvian, J. E. Buncombe, O. Marshall, William Vyse, R. H. Duncnft, John' Martin, C. W. Wall, C. B. Dundas, Admiral Masternsan, John Walsh, Sir J. B. Dundas, Sir David Matheson,'Alex. Ward, H. 0. Dundas, George Matheson, Janice Watkins, Colonel Dunne, F. P. Houle, Fox Welleeley..Lord C. Int Pre, C G. Maxwell, lion. J. P. West, F. R. Ebrington, Viscount Melgund, Tiscment Westhead, J. Ellice, Edward Mena, Sir Henry Williamson, Sir H. Ellice, E., JUD. Miles. W. Wilson, James Elliot, John E. billnes, R. M. Wilson,:Mattliew Estcourt, T. G. Monsen, William Wood, Sir Charles Euston, Earl Moore, George li. Wrightson, W. S. Evans,:William Morpeth, Viscount Wyld, James Fornharn,lll. B. Morison, General Wyvlll, Marmadzke Fellowes, E. Mostyn, E. M. L. TELLERS. Fergus, John litilgrave, Earl Tnilioll, Henry Ferguson, Col. Mundy, E.M. 11111, Lord M. MINORITY—NOES, 136. Adair, Hugh Z. Gooch. E. S. Pigott, Francis Aglionby, 11. Goring, Charles Pilkingten, James Alcock, Thomas Granby, Marctiiis of Raphael, Alexander Anderson, Arthur Greenall, Gilbert Reid, Colonel Arkwrlght, George Greene , John liendle.sham, Lord Ilagge, W. Gwyn , newel Ricardo, 013M 1 1 1 1 Banker, G. Hall, Sir B. Richards, Richard Benbove, John Ilardcastle, J. A. Robinson. George Bennet, P. Henry, Alexander 'tech e, E. 11. Hendrick, ford G. 711.1dyard, T. B. T. Ruffin - a, Francis Ilarkeley, H. 'Hadley, C. Salwey, Celine! Berkeley, Grantiey Holland, Robert Sanders, George Blackstone, W. Hope, Henry T. ficheSlelleld, William Blake, M. J. Hernby, John Francis Blewitt, R. J. Horsman, Edward Slbthorp, Colonel Bewring, In . Humphery, Aid. Sidney, Thomas Bremridge, Milian' Jackson, William Smith, J. Benjamin Bright, John Jolliffe, Sir Vs/ G. 11. Spooner, Richard Briars, It. Jones, Sir W. St a n rd Brown, Humphrey Kershaw , Ja mes r nle ckland, y, Edwa rd Sir G. Buck, 1.. W. King, Peter Jahn Stuart, Lord D. Cabbell, B. B. Langston, J. 11. Stuart, J. Clay, James Lascelles, E. Sullivan, Michael Cobden, Richard Law, C. E. Tancred, H. W. Codrington, Sir W. Lawleas,`Cecil Thicknease, Ralph Collins, William Lowther, Henry Thorapson, Colonel Compton, H. C. Liashington, Chitties Thompson, Ald. Crawford, W. S. M'Gregor, John Thompson, George Dashwood, G. IL Meagher, Thomas Tollemacho, John Deering, Jolla P. Marshall, J. G. Turner, George Denison, W. J. Matheson, Colonel Tyrrell, Sir J. T. D'Eyncourt, C. T. Hiles, Philip W. S. WaddingtonaDavidl Disrae.ll,ll3... Milton, Viscount Waddington, 11. S. Dived., Edward Mitclsell, T. A. Wakley, Thomas Duckworth, Sir J. Molesworth, Sir W. Walmsley. Air J. Duke, Sir James Moody, C. A. Walpole, S. H. Duncan, George Morris, David Walter, Joha East, Sir J. B. Mowatt, Francis Waren, J T. Evans, Sir De Lacy Munta, G. F. Williams, John Ewart, William Neeld, John Willoughby, Sir 11. Fagan, William Nugent, Lord Wood,. W. P. Ferrer, James O'Flaherty, Anthony Worcester, Marquis Fitzwilliam, G. W Osborne, Ralph Yorke, E.IT. Floyer, John Packs, CW. , Yorke, IL R. Fox, W. J. Pattison, J. truzas. Galway, Viscount Pearson, Charles Hume, Joseph Gardner, J. D. Pechell, Captain Hudson, George THE PRESS ANTI THE BOARD OF STAMPS AND TAXES. We beg to direct the attention of our contemporaries throughout the kingdom to the following extraordinary, and, in our opinion, unwarrantable and illegal resolution touching newspapers, arrived at by the Board of Stamps and Taxes, Somerset House. We may as well explain at once that we were somewhat sus prised at the character of the account for advertisement duty, presented last month by the Stamp-office against the proprietors of the Yorkshirernan newspaper. In that account we found an overcharge of no less than" eighteen advertisements in the then current month. Of course we requested an explanation from the officials connected with the Stamp-office in this city, when, to our surprise, we received information that orders had been given from head-quarters to charge with advertisement duty a great portion of our customary sporting intelligence; that is to say, all " entries of horses" for the various stakes throughout the country. Perfectly persuaded of the illegality of this new imposi tion, we immediately placed ourselves in communica tion with Somerset House, representing the unwarrant able character of the surcharge, and claiming a remit tance of the duties upon the eighteen advertisements alluded to. The following was the reply we received:— " Stamps and Taxes, London, etk March, 1848. " Sir,—The Board having had before them your letter of the 28th tilt., in regard to notices relating to `entries of horses for certain stakes I which appeared in the Yorkshireman, having been charged with advertisement duty for the month of January last; I am directed to state, that the assessment to the advertisement duty has been made on all similar notices, referring to races to come wherever observed during the past year, but in consideration of the charge having been made in your case without previous notice, it will be remitted on this occasion, but for the future it will be insisted on. " I am, sir, your obedient servant, ".THOMAS KEOGH, Assistant Secretary. " John Duncan, Esq." Now, we should like very much to know what clause in the Stamp Act authorises this new charge. The " entries" in question are clearly mere matters of ordinary intelligence. They are not prospective announcements —and such alone are liable to the advertisement duty— but simply announcements of events or " entries " which are concluded and filled up before they are pub lished. We contend, therefore, that this new impost is altogether illegal, and should be resisted by the Press gene: ally throughout the country. This is not the first time we have had to remonstrate against the new edicts and regulations of Somerset House. Some few months ago we received a circular intimating that herafter all " reviews of book" were to be charged with the advertisement duty; and it was only after the strongest protests from ourselves and others that the Board relinquished their illegal intentions. It is sin gular, too, that since the year 1832 (when the new Newspaper Stamp Act was passed), all such sporting information as we have alluded to has been passed by the Stamp-office as not liable to advertisement duty. It is now, therefore, very difficult to discover what has come " over the spirit" of Somerset House. We request the notice, however, of our contemporaries to this matter ; and should the Stamp-office persist in their re solution, it would be well to consider the propriety of appealing to a higher department of the Executive.— Yorkshirenian. [ADVERTISEMENT.] —Tess and Coffees delivered, car riage free, at the wholesale prices, by which means, fami lies residing in the country. whose consumption is large, are enabled to purchase on the first market terms, thereby saving all the intermediate profits of retail establish ments. Samples and a list of prices forwarded free, on application by post. References or cash is expeeted with first order. Mansell and Co., wholesale tea-dealers, 2, Bsoklersbury, ChesPlide• SYMPATHY OF ENGLAND' TO ITALY. ARMS FOR THE ROMAN GUARDS ! Several weeks back we inserted in our columns the suggestion of an illustrious correspondent, that the population of this free country should testify in some striking manner their sympathy in the struggle of the brave Italians for the conquest of their indi vidual liberties, and the declaration of their na tionality. Since that proposal was published in The Sun the progress made by the popular movement in the Roman peninsula has been wonderful. Pied mont has acquired a representative constitution. Tus cany has acquired a representative constitution. The Papal States have acquired a representative constitu tion. Evenin the kingdom of Naples there has been an extraordinary advance towards liberality in con sequence of the determination of the Sicilians and the patriotism of the people of Palermo. Lombardy itself is already convulsed with the ambition of liberty. At such a period , therefore, it d oes a p pear but reasonable that the inhabitants of these islands should evince their satisfaction at the glorious efforts of the Italians. In the manifesto recently addressed to Europe by Citizen Lamartine, it is declared that the French Republic will arm for the protection of the millions of Italy in the event of their being as sailed by the forces of absolutism. Shall England at such a moment display no interest whatever in the political emancipation of that immortal race ? Ilow, therefore, can some appropriate token of sympathy be transmitted from this U ltima Thule to the centre of the Mediterra nean ? W e conce i ve that the suggestion already mentioned is the most feasible means of revealing our sentiments. Let us tender a supply of arms to the National Guard o f th e Et erna l City; let Britons o ff er this m ark . of frie n d s hip t o th e Romans—it will be an historical incident. For the purpose of more readily carrying out project of our illustrious correspondent—ws AR AUTHORISED TO RECEIVE SUBSCRIPTIONS ?OR Tit PURCHASE OF ARMS POR THE SOLDIERS OF ROME Whatever sums are transmitted for this purpose tf our office of publication, will be duly chronicledin The Sun, and as a fitting appendix to the present notification, we insert the following verses, written by another of our correspondents, in celebration of the first Liberator of the Italians, and one of tha boldest of the reforming Princes of Italy : HOMMAGE A PIE IX. CANTATE. La liberte plane sur Mane, Et dans ses mains s resplendi la Croix! Peuples, debout. Ramper, bassesse impie I Et l'arbitraire eat un blaspheme, (5 role Au Vatican c'est le 111 , 61 qui sonne Tocsin sublime! Ecoutez, Bcoutez Soumettez vous, tyrans: Dieu vous pardonne. Vivent, Romains, Pie et vos libertes! La liberty plane sur Et de Rodolphe a pkli l'heriteur! La, mission ne sera point remplie, Non, a t'il dit, dans son courroux shier. Au bruit des pas de l'insolento armee, Marchons, marcbons, ces ens, d e toua cotes ! Des Melicis la villa eat toute arm e e. Vivent, Toscans, Pie et vos libert cs! La libertsi plane sur Poutife arms seulement de la croix, II ressussite a la gloire, au genie, Son peuple entier, I la puissante voix Jamais tableau s'offrit it plus sublime? Plus de proserita, plus de perfecates. Italiens, voila encor qu'on opprime, Vivent bientOt Pie et vos libert‘s! SPORTING INTELLIGENCE. TATTERSALL'S.—YEsTERDAY. The betting on the events of the current week turned principally on the Leamington Steeplechase, for which out of the number backed, we may select St. Leger, Jerry, The Chandler, British Yeoman, and Abd-el- Kader, as having been most generally in favour; Alex ander was not in request. Nothing of importance was transacted on the Spring Handicap ; but the Derby betting was conparatively brisk, Springy Jack having been backed for three or four hundred pounds, at 14 to 1, Glendower at similar odds in hundreds, Fern for a couple of hundreds, at 25 to 1, and Besborough for half that sum at 40 to 1. A few outsiders were also backed, and one of them, Deerstalker, rather in demand. The general business was dull, and in several instances (we may particularise the Steeplechase) it was difficult to fix the prices . LEAMINGTON STEEPLECHASE. to 1 agat Lord Strnthmore's St. Leger 8 to 1 agat Mr. G. Brettle's The Curate 8 to 1 agst Captain W. Peel's The Chandler 10 to 1 agst Mr. Elmore ' s British Yeoman 10 to 1 agst Mr. J. S. Moseley's Jerry 15 to 1 sgst Mr. J.lTilbury us Khondooz 15 to 1 agst Captain Thompson's Abd-el-Kader, (2,000 to 100 laid once) 15 to 1 agst Mr. C. Bevill's Alexander (1000 to 500 laid on the field agst four.) WARWICK TRIAL STAKES. 7 to 4 agst Mr. I)awson's Liston WARWICK HANDICAP. 3 to 1 agst Mr. Blake's Ballinafad -4 to 1 sgst Mr. Hargreave's Sunnyside take 5 to 1 8 to I aest Mr. Legh's Lyme THE GREAT NORTHAMPTONSHIRE STAKES. 10 to 1 agst Mr. Fellowes's Thistle Down, 3 yre, 4st 71b—taken 10 to 1 agst Mr. Verity's Walingate-bar Without, 4 yrs, 78t 16 to 1 agst Mr. W. B. Higgins ns. Mountain Dew, 4 yrs. 6st 7;b METROPOLITAN HANDICAP. 8 to 1 agst Lord Lonsdale's Jericho, 6 yrs, 9st 9 to I agat Mr. Barne's Tufthunter, 4 yrs, 7st 6:6 take 10 to 1 16 to 1 agst Mr. Payne's Marquis of Conyngham, 5 yrs, 6st 131 b 20 to 1 agst Duke of Richmond ' s Vampyre, 4 yrs, Est 121 b—taken TWO THOUSAND GUINEAS STAKES. 7 to 2 agst Col. Anson's Blaze—taken 5 to 1 agst Mr. B. Green's Flatcatcher 8 to 1 agst Major Pitt's Fern—taken CHESTER CUP. 22 to 1 agst Mr. F. Clarke's Cracow, 3 yrs, 4st 71b -taken to 100/. 35 to 1 agst Mr. Courtenay's Bantam, b yrs, 7st 31b —take 40 to 1 40 to 1 agst Lord Eglinton's Glen Saddel, 3 yrs, 4st 41b—taken 40 to 1 agst Mr. Meiklam's Lightning, aged, Bst 21b —taken 40 to 1 agst Mr. B. Edtlison's Hetman Pla.toff colt, 3 yrs, 4st 71b—taken to 150/ 1000 to 15 agst Sir R. Pigot's Conyngham, 4 yrs, Bst— taken and aft. offd 1000 to 10 agst Sir R. Bulkeley's Montpensier, 4 yrs, 6st 121 b (1000 to 15 laid three times) 1000 to 10 agst Sir J. Gerard's Grimston, 5 yrs, 7st 121 b—taken 2000 to 20 agst Mr. J. Day's Milliner, 5 yrs, fist—taken DERBY. 750 to 100 agst Kent's lot—taken 13 to 1 agst Mr. Payne's Glendower—take 14 to 1 13 to 1 agst Mr. Bowes's Springy Jack—take 14 to 1 25 to 1 agst Mr. Mostyn's Loadstone taken and aft offered 25 to 1 agst Major Pitt's Fern—taken to 2001. 40 to 1 egat Mr. Pedley'a Besborough—tkn to 1001. 40 to 1 agst Mr. B. Green's Flatcatcher 000 to 20 agat Mr. Wigram'a Keraun—taken 50 to 1 agst Mr. Wreford's Whitstone—taken 50 to 1 agat Sir J. B. Mill's Deerstalker—taken 100 to 1000 on Glendower agst Springy Jack. It is with pleasure we announce the fact that Mr. Hawes has been returned for Kinsale. The Government have, for Parliamentary purposes, recovered a useful colleague, and the Home an efficient Member. The steady industry and aptitude for business displayed by Mr. Hawes in his short career as Under-Colonial Secre tary rendered it a constant subject of regret that he could no longer be present in his place in Parliament to take charge of that important portion of the Administra tion. The vagaries of the constituency of Lambeth with regard to their late Member do them little honour, and affect him with no discredit. Any constituency might have been proud to be represented by a man of the middle classes, who, apart from ancestral considerations, and without any wonderful brilliancy as a debater, by sheer force of character, administrative capacity, and industry, had won no moan place in the Government of his country. Kinsale has repaired the mistake of Lambeth. Mr. Hawes has at length been restored to that which persons of the most opposite political opinions will agree in thinking his proper place.— Times. FUNERAL OF MR. SAMUEL VALE.—(FROM A CORREIPONDRNT.)--This once popular actor has finally retired from the stage of life, ho died on Friday, the 3d ultimo, and was buried at Nunhead Cemetery, on Thera day last. Sam Vale was born on the 3d of October, 1797, he was consequently only in the 51st year of his age. Sam's social qualities made him "give up the ghost," when he should have been living in the prime of life—he was always a merry fellow, and his company was courted by many who can't forget his:einging. " Tiddy Vally! Tiddy Vally!" there was a sweetness in his voice, and yet full of fun. Now that poor Sam is gone, " The good old days of Adam and Eve" will revive no more. Although his family wished to hurry biro to the grave unseen or u nknown, yet his theatrical friend s an d f ormer associates attended him to the last. Messrs. Dieldear, Fredericks, John Herbert, Saville, Dale, R. W. Honner, B. S. Fairbrother, 11 Lean Smithers, Lloyd, and numerous private friends brought up the rear of the funeral cortege, and saw poor Sam laid in his last resting place. We must not forget John Hinkley, who was in ' the mourning coach. Hinkley has been a staunch and ' true friend to Sam—his home has been Sam's home, and they were never happy except they were in each others ' company. Poor Sam Vale has died deeply regretted; he was an enemy to no one but himself—his own words that he so oft spoke upon the stage have been too truly verified " Seed is grass, and grass is hay, We're here to-morrow, and gone to-day." Under the sanction of her Gracious Majesty, a night will be immediately given by Mr. Lumley, at her Majesty's Theatre, for the benefit of the distressed artisans of the metropolis. The thought of giving relief to the real sufferers, whilst the refractory are repressed by the hand of the law, has met with general concur rence and approbation, and the patrons of the under taking belong to the highest and most influential class 9f , socitty. 1 II