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

SUN. I.OI‘TDON, TUESDAY EVENING, r i asult of the vote to the Goverionent upon this question could not sympathise with them. They might have done as the Dutch did in 1624, when they , offered a reward to any one w ho would invent a tax which would n otbe unp o p u l ar , an d a s t am p d u ty was the result. They, too, might have resorted to that. He was willing I ,? o adreit the justice of the eulogy passed on the Right ialn. Baronet (Si r R. P ee l) by the Hon. Member for Westbury. For his part he felt gratitude to him for having removed a burthen of taxation to the amount of sever, millions. He should vote against the measure et the Government ; he was opposed to the old system of indirect taxation, because the people could not !!e its pressure. The poor man who in the purchase of his sugar paid ten shillings in the pound duty, did not see that th e ar i s t ocrac y we re not paying fourpence. In street taxation was unjust, and if they attempted to carry out a s y s t em o f di rec t taxation in its place, they sere bound to make it equal and just. It was not so much the amount of the tax the people complained of as of its inequality. He would not object to a tax of 10 per cent. Every other country went further thaw this In the way of direct taxation. Not less than 75 per cent. of t h e ent i re taxa ti on o f the country was indirect. !ate was convinced that this tax would be paid readily if it was equally levied, and he was of opinion that it should be submitted every year to Parliament for revi -11011 for the next ten years. It was said if they did not vote for this tax they must go back to the old system, as if th a t was t h e on ly a lt e rnative. If they were fortu nate enough to stem this wayward and improper move ment of the Government, ho had no fear that it would Injure the credit of the country. On the contrary, it !wild oblige them to revise the whole system of taxa tion, and to cut down the expenditure to the income. i 'le should have great pleasure in voting for the motion of the lion. Member for Montrose. Ur. HUDSON said he should not occupy the Cora tlittoe many moments. He hoped they would come to a division that night. The Hon. Member who spoke last adverted to the inequality of the tax, but pointed cut 11 ° 11 e- He merely indulged in vituperations against the ILL—Ulcer, hear.) It was easy to make bold and daring assertions, but it was more difficult to prove t hem- He complained that the transfer of l a nd was not liable to t axa ti o n—whereas money in the funds could be transferr e d without stamp, laud was subject to hea v y taxation on every transfer, and on granting leases. If thin was taken into consideration, they would find that the burden was pretty equal on both. With r e g ard to t ne question before the House, he was sorry he could not vote for the Government. His reason was, that it was inadequate for the exigency. He was not prepared to girt) his confidence to the Government. He would not I ;aY whether they should have direct or indirect taxa tion --th a t was for the House to decide ; but there *ee one thing they should do, which was to make the income equal to the expenditure. — (Hear , hear.) The prosperity which had been referred to by the honourable Member for Oxford was owing to good harvests in the four years he referred to. The mistake was in taking off the taxes when they had a surplus, and in times of prosperity, when the people could best pay t hem- If the future Chancellor of the Exchequer had a l a n - I'plus, he would hestitate before he took off taxes. The hen. Member for Falmouth said the duty on corn was now seven shillings a quarter, and yet there was no in crease in the price. In fact, the price of corn abroad fell bs 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 that. A Leilde. - esaeired him that on tin outlay of 10 ,000/., he only sa ved 2001. by the removal of the they. ha was not sure but that the duty on cotton if levied, would be paid by the manufacturer. They might revert to that tax. He had been favourable to direct taxation, hilt his opinion was shaken when he found it did not enable them to equal their expenditure. Ile would wish to see the income-tax increased, and the window and assessed taxes removed. He did not take such a gloomy view of free trade as other lion. Members—he was con l',ineed that the elasticity, - of the country would surmount tne difficulties they had to contend with. He should like to see tee expenditure revised, which he thought might be diminished. From the year 1835 to 1841, they had gone on increasing the expenditure. The Govern ment, by consenting to the appointment of the Com mittee, 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 this House might be fairly considered to have a motive foi entering on that topic of free-trade and protection, which Honourable Gentlemen opposite aro so fond of intruducing in debate, probably it would be the humble individual before you ; for it is precisely the subject on which I feel m yself most at home, from the practice which I have had in past times. But I will say, once for all, not only to Honourable Gentlemen opposite, but to the country, that whatever repetition there may be here or elsewhere of the railings, the purposeless rail ings—(Heer, hear) —which we hear about free-trade, I Will never enter on the discussion of the question until honourable Gentlemen opposite put these purposeless railings into a tangible form—(Cheers) —by introducing same measure to re-establish their system.—(Hear.) Sir, we have heard so rnauy 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 so for- the reason assigned by the lion. Gentleman who has Just sat down—(Bear, hear)—for of all the extraordi nary motives that I ever beard professed by an Hon. Gentleman who takes a very wide and profound view of financial affairs, his appears to me the most strange. — (Laughter.) He tells us that the Right Hon. 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 ' But, then, 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 let you have any money at all."— (Lsinghter.) Nor need I state that I have in view no Such object as that which is professed by Honourable Ge atlemen 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 Vie w that which has been attributed most unjustly to my Honourable Friend the Member for Montrose. reei ne speakers on Ithis side of the House have alleged the t my Honourable Friend wishes the income-tax to be restricted to a year, in order that at the end of that Yes he may be able to cut down expenses, and dispense wit han income-tax altogether.—(Hear, hear.) Now, I ach nit sometimes that my Hon. Friend the Member for mtrose is a little liable to misapprehension in what he says.—(Laughter.) But I venture to say, on his ne'tialf, that even if you could get, at the end of the Ye+ tr, a surplus of five millions and a half, provided you Put; the income-tax on a fair and just footing, that is obi net the last tax he would wish to dispense with. — (Ii ear, hear.) Nay, I venture to go further, and to dec Blare in his name, and he will corroborate me in the sta Cement, that if you will but impose the income-tax on 1 fair and just system, he will give you ten per cent., provided also it be levied in order to enable you to red Me other taxes. —(Hear, hear.) Now, I have a strong sen.viction, not only that you must increase this income tax, but you will also find it necessary, either by tneeins of a reduct'on of the expenditure, or by inc. ens of an increased amount of direct taxation, to be in possession of surplus funds still fur Cher to diminish your indirect taxation. You Wil 1 find this necessary in order to increase your trade, ant I to allow a freer importation of articles consumed in thi t country. You will find it necessary, in order to me et the wants of your growing population, and to give the m employment by the increased trade carried on in exc ,hinge for the products of foreign countries. In order tha t those products may be imported into this country, Yela must make up your minds to a constant diminution oft he duties levied on them. And not merely for the eak .e of trade must you do this—you must do it in justice to the mass of the people, who must be placed, with re fer enco to taxation, on at least as just a footing as a the people of other countries in Europe.—(Hear, hear.) It I as been justly remarked by preceding speakers, that the re is no country in Europe where so much of the tax nth an is paid on articles consumed by the people. The Nc We Lard opposite (Lord G. Bentinck) has spoleen of the income-tax as if it wore a question between direct tae ,ation and indirect taxation. He forgets that we are ale rays receiving a larger amount of revenue fro to Customs duties than is derived from that soli ice in any other country in Europe.—(Hear, her ir.) You have 20,000,000/. paid annually for Cu itoms duties, and you are now talking of a question of five millions and a half derived from the income-tax. I h ave taken an opportunity of forming an estimate of wh at the working classes pay in the shape of duty on are ides which they consume. We are quarrelling over 7d. a pound in the form of income-tax. Now let us see wle it is the amount of income-tax which the mass of the ko file 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 up >n tea a duty of 1101.—(Ironical cheerslfrom the Protectionist benches). I n lean, of course, for every pound sterling.—(Hear, het r.) For every 20s. which they lay out upon tea, I rep eat, they pay 10s. duty ; for every 20s. which they lay out upon sugar they pay 65.; for every 20s. upon cofi 'cc Bs.; for every 20s. upon soap, es.; for every 20s. lip( in beer, 45.; for every 20,. upon tobacco, 165.; for eve ry 20s. upon spirits, 14s.—(Hear, hear.) Now, wh to you bear in mind that the working classes spend a a such larger portion of their incomes upon these Ile ces sarios and comforts of life than people of our class do, you will see that this amounts to an in com 0. .tax to them.—(Hear, hear.) They are not pay ing is ,erelv an income-tax of 7d. in the pound, such as that which we are talking of, but they are actually pay ing h t such cases as much as 125., 145., and 165., in the pours 1. When a man, possessing two or three thousand a yea r, spends a vast proportion of his income in furni ture; horses, carriages, books, paintings, he feels corn parat ively little a tax of this nature. In this country so muck of our revenue is derived from the labouring elate ss, that when trade is growing bad in Lancashire or York shire, instantly you hear the Chancellor of the Ex choral ter telling you that the revenue is falling short, be comes the working classes, from whom you derive more tax tai .ion than is derived from those of any other country, are involved in distress.—(Hear, hear.) Now, I say, the k t 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 eitl ter largely to diminish your expenses, or to in cre sae the amount of your direct taxation.—(Cheers.) An d it is because I wish to maintain direct taxa tiot a it is because I wish to perpetuate direct taxa tioi t in this country, that I support the motion of the Hon. Member for Montrose.--(Hear, hear.) etsh to make the income. tax a just tax, in order that I tatty make it a permanent one.—(llear, hear.) The question which here arises then is this—Can you make the income-tax more just than it is now? I say that this is the only question, and in that I shall be supported T by many of in)' Hon. Fr:ends here, more particulerls those who belong to the free-trade section.— (Hear. hear.) Now this question has been very much mystifier by lion. Gentlemen taking exceptional cases, instead confining themselves to the broad line of demarcation which may be drawn between those rho derive then income from trades and professions, and those alto de rive their income from realised property. Here, I say is a tangible line of demarcation, and the question before us was with respect to the injustice of not distinguishins between these two classes. Can this injustice be reme died?—(Hear, hear.) Can it be diminished?—(Hear, hear.) The Honourable Member f'or Sunderland (Mr. Hudson) has stated that my Honourable Friend behind me (Mr. Mowatt) did not mention any case to prove 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 enough " —(Laughter.l 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 the case of a surgeon, a lawyer, or a literary person—men 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 5001. a year from his professional pursuits. I will put, as it were, in competition with ,tich a person the man who has for the same period 500/. a year from a real estate worth 12,0001. The latter lives thirty years, and then dies. He has paid onit 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 mail, but 27001., and when he 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 same.—(Hear, 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 same 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 man in business, who has 10,000/. of capital. Now, that man gets we will say 500/, 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 25,0001.?—(hear, hear.) Now, these are tangible cases; and I tell 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 tho Honourable Member for Newcastle. upon-Tyne (Mr. Headlam), who, representing the shopkeepers and coalownera of Newcastle, comes here, nut 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 whien 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.—(flear, hear.) The men who are deserving of the fret consideration whit capitalists and professional men are the labettrers who depend upon them; and you cannot separate the two, what ever the Honourable Member tor 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.—(hear, 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 remsdy it ?—(Hear, beer.) 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 he upon that committee—what there is not in the Cabinet—an equal proportion of mer chants, manufacturers, and professional men, and of the handed 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 mad.'.—(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 are charged—we who wish to make this income-tax just, in order that we may make it permanent—we are charged with being 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—(Hear, hear, and laughter)—and then, by way of compensation, offering a slight reproof to every party also.—(Hear, hear.) Why the lion. 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, bear.) Nobody has laid down so strongly as he has done that injustice. lie 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 ho had forgotten that the attempt at modification had already been made by the lion. 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.—(Hear, 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. He 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 itte 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 ha continued for fifteen months, or for three years. There can be no defalcation of re venue before Parliament meets in February next, arid I believe that if this House determine to-night that the tax shall he 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 pre vent 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 at all events the pub lic creditor shall be paid.— (Hear, hear.) If there were no other motive for this, that whien the Hon. Member for Westbury mentioned would be :suffi cient, namely, that there is re class which suffers so much from any derangement of our national finances as the manufacturing and commercil'. classes. Now, Sir, something has been said, by almost every speaker, about affairs which have been happening in a neighbouring country. I draw a different conclusion from what has happened there to that which has been generally ex pressed in this :louse. I see three reasons why the Go vernment of this country should not depend on a nume rical majority 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 lyse the division list in the ease of the motion of the Hon. Member for Cockermouth. 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 side of the amendment. Aye, and it will be aga in to-night. Look at the spirit and feeling prevailing in the country. Do not depend ou 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.—(Hear, hear.) Bear in mind the danger to the country 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 House 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 county!. Lord JOHN RUSSELL—In rising to address you, sir, cn the question before the House, I feel that if it ewe only necessary to allude to those subjects which tame properly under discussion from the propesitien which has been made by the Hon. Member for Montrose, I need detain you and the Committee but a very few ieinutes. But. Sir, I have he and—l confess to my act,- atehment—the most opposite and the strangest reasons given in support of the Hon. Gentleman's proposition. [he lion. Member for Montrose makes his proposition to the House with good intentions, otherwise he is a different tactician from that which I consider him to be; because if he brought forward a motion that it was ne esssary to reduce the revenue, in order to economize, I imagine he would find himself in a minority like that ho had 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 eons tieue the income-tax, but that we ought to resort to indirect taxation, and more especially to a corn-law, I 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 distrust, and a general want of confidence in her Ma jesty's Government.—(Cheers.) Gentlemen with the most opposite views, and with purposes the most con tradictory—(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 Gentleman 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." "I, Sir I you quite mistake ; I am for increasing them. I do not think that they are a farthing more than they ought to be ; in fact, I am of opinion they aro 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 commerce."—(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, hear)—by which gentlemen of the most opposite views and opinions may find themselves in the same lobby. The Hon. Member for Sunderland (Mr. Hudson) told us that he did not think our ways and means were efficient. He considered that they ought to bo larger, to enable us to cover our expenditure, and therefore, said ho, I will confine you to them for one year, in order that you may adopt some more liberal scheme.—(Hear, hear.) The lion. 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; bat the Honourable Member himself gave a still more extraordinary reason for doing the very same thing. He 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 npon articles of consumption —(Hear, hear)—and therefore I will only vote for it for one year."—(Hear, hear, and cheers.) This certainly beats the reasons of the Hon. Member for Sunderland in singularity and extravagance.—(Hear, hear.) The question is a very simple one; the last time that the income-tux was proposed to the House, it was done so by the late Government. A great reduction had been made 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 the 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 ;845 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 want of food for five million: of people ; in consequence of this we had 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 those who argae 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 its 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 hag ever been before.—(Cheers.) Only half as productive, and twice as vexatious.—(Loud cheers.) This seems to me 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 not to be treated fairly because he is not of the same merit as a member of one of these classes.—(Cheers.) I must protest against such a doctrine, and I do agree witl; the lion. Member for Buckingham, with whom I de not often agree, that "We mnst !-not allow any class to be run down by specious generalities, or because they are the possessors of the land." The only fair line you can draw is to endeavour to treat all classes justly;whether they derived their income from trades or professions, or money in the funds or on the land—not taking int, account their merits as members of the community. — (Cheers.) But the Hon. Gentleman said that it would hive ibeen some consolation to him if there had 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 we could make this tax more equal, but we could;not find any which we could adopt, for in:remedying one hardship, we would have created, perhaps, another, and we ghouls have been obliged to give way in cases where it was 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 of 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 they feel to be a burthen, in a fair manner and after discus sion. But let the Noble Lord remember that anything which is to give the trading classes relief must le 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 Lora 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? proposed in 1841 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 Iceesidered a splendid advance in 1841, I would con sider 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 of corn upon the people of this country.—(Cheers.) The 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 introc:uct a duty on corn.—(Cheers.) I now come to the alter native proposition of the Honourable Member for Montrose. The Honourable Member for Southwark (Sir William Molesworth) said that taking the surplus of 1846, and the deficiency of 1848, and comparing them 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 that taking the estimates of the present year, we have increased, or propose 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 for Southwark had taken the average for five years, counting from the year 1841 to 1845, whereas he should huve counted from 1845 to 1846, Is it ira- possible, hoNever, to make such a reduction in our est mates as will enable its to dispense with the the income tax?—(hoar, hear)---that is the question, and to that 1 give the moat decided negative.—(Cheers.) Our genera proposition to the House, in order to cover our deficiency for the present year, was 5 per cent. for two years—the proposition was withdrawn in obedience to the wishes to 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 n. 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 to Mr. Pitt. If we look back to the history of those time: we shall find that neither his masterly understandieg nor the acute nor energetic mind of Mr. Fox, nor tee philosophic observation of Mr. Burke, enabled any one of those great men to say what would be the issue o! those extraordinary scenes from 1790 to 1799. Suci 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 wen. of o pinion that property was so divided in that country that at some time or another it would form itself into a Republic. There were others who considered that when the reigning King should die, great trouble would come to pass in that kingdom; but there was no mai who expected that within a few weeks a monarch) which seemed so firm should have vanished lik, a mist, leaving nothing of what once appears , 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 nut 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 wisl. to see the peace of Europe and of the world preserved, and seeing nothing immediately before us which is to endanger that peace.—(Loud cheers.) But I do sa) that it is the part of wise and prudent men, while every thing is 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 ea 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 tea on corn and on raw cotton; nor can I assent to the pro position of the Hon. Gentleman the 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 1 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 most 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 shey 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 pert 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 this country, if it so chooses to say so, to carry its determination into effect—only let toe not be the instrument.—(Loud and long-continued cheering)—let me not be the instrument for carrying into execution a policy which I thiek would be a degra dation to the couufry whose glory has so long been m) 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 he 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 daties, 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 williugly 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 cut 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 ',es me that if this ouse should think tit to vote that they would have an income-tax only for one year, instead of three years, and 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 thick 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, no twithstanding 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 the purpose of restoring the system of protection which formerly had a majority in this House amongst the Representatives of the people, or if a large majority were to spring up in favour of a large reduction in our annual expenditure, then 1 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, what is the conclusion at which the House will arrive ? Is there any at which it can ?—(Hear, hear.) The lion. Member for Montrose has already put to the House the question of whether it was fitting to make a large reduction in our naval and military estimates, and he could hardly command sixty votes; while if the :Coble Lord the Member for Lynn were to try the question 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 establishing no system ire rejecting our proposition. In the 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 have a permanent income-tax arranged upon a just ;noting. Well, Sir, the Hon. Member for Cockermouth h a ad pr o o n p ly os l it 4 i r Members with him, against as I have heard on that the question, so that the lion. Member for the West Riding cannot expect his ho o ed ther side of 13ontliplabilnieeicootana'sbttouhgteboe adopted. I must say, then, that in such a state of thing e, if this House were to refuse to the Go vernment that which it thinks necessary for the public credit of this country, that then it would be disgraceful Crown. —(Loud calffieaeirrss,.) for that Government any longer to remain Ministers of We must, so long as we' endeavour to carry them on .n such a manner as that the public welfare shall be con suited, and it is quite evident, according to our opinion, that the public welfare would not bo consulted, but that, on the contrary, it would be deeply injured by such a e lh a e rr C y r : n ti; decision as that which I have alluded to.—(llear.) It h as , however, pleased the lion. Member for Sunderland, snd 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 araendneent." Well, Sir, that may be a just opinion of the Hon. Gentlemen who entertain it ; but I must beg, before I conclude, to ,tats to the House what I think has been our posi tion, and wha t I think have bee n the difficulties with which we have had to contend. These, Sir, have b ignorant of th e mo de of carrying on pub lic busi neees ill ay difficulties,that the making of a Govern mentthe total failure of the food of five millions o f p ersons was a t r iflin g calamit y .— (Hear, hear.) W e tried to meet that calamit y b y g ivin g been no Igo rtoilince,ia A 1 , the utmost freedom to the importation of food—by a mea sure which succeeded beyond expectation, and which sad the effect of introducing into this country an amount of food never equalled in any previous years, and that while the whole of Europe was suffering from scarcity— (Hear, hear) —at the same time, when we acted as an exception to the general rule and principle, and for many months provided for the sustenance of more than three millions of people. But, although that proceeding was against ordinary rule, still I think that it is capable of defence t but I will not detain the House by any reason ing upon the subject, because a gentleman who was mainly instrumental in giving . order and method to the scheme has in a clever and admirable manner given to the public all the details of the subject,—(Cheers.) But, Sir, we have lately had another evil to contend with in the same part of the United Kingdom ; we have had to contend against the practice of assassination, against murderous conspiracies extending through the country, end overbearing all l aw and order.—(Hear, 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 that administration 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 iniscreants who were guilty of those cruel acts.—(Hear, hear, and cheers.) So far, then, Sir, Government has been successful in meeting s great evil. It is true that we were told by one Honourable Gentleman to-night, and he 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 end laughter) —so far from gagging the people, so far from preventing the free expressisn of the public voice, I believe that treason was never opeuly professed with such audacity.—(Tremendous cheering, which drowned the remainder of the sentence.) But, Sir, if it shall please this House not to agree to the motion of the Honourable Gentleman the Member for :Montrose, if power 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 sedition — (Loud and lon„econtinued 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 country--that we shall be enabled to out down these conspiracies, and to maintain, for the welfare of the people of Ireland, that supremacy of ;SW and order without which they cannot hope to ins erove in industry, in civilization, in morals, or in reli eion.—(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 'l4 on every side; but 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 tffairs may be placed in hands better calculated to carry en these affairs to the welfare and prosperity of her Ma jesty and her dominions.—(The Noble Lord resumed his seat amid loud cheering.) Mr. WAKLEY 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 Hon. Member a hearing, as a great public inconvenience might result if the di vision were postponed beyond that evening. Mr.WAKLEY resumed—He trusted that, a 3 no Mem ber for a metropolitan borough had as yet spokes 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 he believed.—(Hear, hear.) If he disagreed with the Noble Lord now, the Noble Lord must not blame him, seeing that he had been convinced by the Noble Lord's Arguments in 1842 and IS4s.—(Hear, hear.) The Hon. Member, having quoted some passages from Hansard, proceeded to say, that although he opposed the Govern. vent 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 cheer 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.—(Oh, 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 menu t'acture his own malt under a duty of Bs. in every 20s. :le 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 lliiiise.—(llear, hear, and cries of "Question.") lie thought taat 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 013 ham) 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 had realised. If such had been the treatment which a Member of that House had experienced, what must bo 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 !") lie would no, 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 (Mr. Mints) some excuse for ♦oting 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 term of three years. The Noble Lord had said, if it was not granted, he and the Go verntnent would go out. As far as he (Mr. Muntz) was concerned, they might go out—(A laugh)—for, 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 he concurred 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,Iamidst loud cries of " Divide," expressed his determination to support the motion of the lion. 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 cuesti 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 lie 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 arose amidst loud cries of " Di vide." He represented a constituency of 4,800 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 snore 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 had requested him to oppose it. He should do so in every stage of its progress. He would only support the motion of the lion. 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 then divided, when there appeared— For Mr. Hume's motion ... 138 Against it ... ••• ... 363 Majority in favour of the Government —2'25 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. This 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 pav 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 and 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 the 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 BI HA Mr. ANSTEY begged leave to move that the second reading of the Roman Catholic Charitab portedsts Bill, which stood for W e dnesda7 next, be post 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 recognizances before Election Committees 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 SPEAKER S LEVEE.—The ItiOlt Hon. the Speaker of the House of Commons gave his first levee this session on Saturday night, at his temporary official reaidonco in Eaton-squaro. MARC U. 14, 1846, PA iILIAM IYISIONS. (From the Votes and Proceelings or the House of avirnoni.) MONDAY, MARCH 13. WAYS ANJ 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 Vie 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. divided : MAJORITY—AYES, 363. Abdy, T. N. Ferguson, Sir R. Muse, Colonel Acland, Sir T. Ffolliott, J. Napier, Joseph Adair, R. Shafto Filiner, Sir E. Nowdegate, N. Adare, Viscount Fitzpatrick, .T. W. Newry, Viscount Adderley, C. B. Fitzroy, Henry Noel, Gerald J. Alexander, N. Foley, John H. Nerreys, Lord Anson, Colonel Forbes, William Norreys, Sir D. Anson, Viscount Fordyce, A. D. Nugent, Sir Percy Ansley, Thomas C. Forster, Mathew O'Brien, John Archdall, Captain Forteseue, Chichester O'Brien, Sir Lucius Armstrong, Sir A. Forteseue, J. W. O'Brien, Timothy Arundel, Earl of Fox, Richard M. O'Connell, M. J. Ashley, Lord Fox, S. L. Ord, W. Ragsliaw, John Freestun, Colonel Oesulstou, Lord Bailey, Joseph Frowen, C. IL Oswald, Alexander Bailey, Joseph, Jim. Fuller, A. E. Owen, Sir J. Bartly, lleiary Gibson, T. M. Paget, Lord A. Baring,:ll. B. Gladstone, W. E. Paget, Lord C. Baring, F. T. Gordon, Admiral Paget, Lord George Baring, Thomas Glyn, G. C. Palmer, Robert Baring, W. B. Goulburn, Henry Palmer, Rouudell Barnard, E. G. Giwer, ICYCSOU Palmerston, Vis. Barringten, Lord Graham, Sir James Parker, John Barron, Sir 11. Greene, Thomas Patten, J. W. Bell, Matthew Greaten, C. Pascoe Peel,;Sir Robert Bellew, B. M. Grenfel , Charles W. Peel, Colonel Berkeley, Captain Grey, Sir G. Pennant, Colonel Birch, Sir Thomas Grey, Ralph W. Perfect, Robert Blackall, S. W. Grosvenor, Lord R. Philips, Sir G. R. Blakemoro, R. Guest, Sir J. Pinney, W. Bolling, William Haggitt, F..R. Plumptre,'J. P. Bourke, Richard S. Hale, R. B. Plowdeu, W. H. Bouverio, E. P. Raiford, Sir H. Powell, Col. Bowles, Admiral Hallyburton, Lord Power, Dr. Boyle, Colonel Hamilton, G. A. Power, Nicholas Brackley, Vioccunt Hamilton, Lord C. Powlett, Lord W. BrandAThomas Thistle, Archibald Price, Sir R. Broadley, Henry Hay, Lord J. Prime, Richard Brockman. E. D. Hayes, Sir E. Pusey, P. Brooke, Sir A. B. Hayter, W. G. Bowdon, Colonel Brotherton, Joseph 'Naziism, T. E. Renton, John C. Brown, W. Heald , Ja mes Repten, G. W. J. Browne, It. D. Heathcoat, John Reynolds, John Bruce, Lord E. Ileatheote, G. J. Ricardo, J. L. Bruce, C. L. licathcote, Sir W. Rice, E. R. Bulkeley, Sir R. B. Heritage, G. 11. W. Rich, Henry ' Buller, Sir J. T. Henley, J. W. Robartes, T. J. Buller, Charles Hervey, Lord A. Romilly, John Bunbury, W. Heywood, James Rushout, Captain Bunbury, Edward llildyard, it. C. Russell, Lord J. Burghley, Lord 11111, Lord E. Russell, Edward B. Burke, Sir T. J. Hodges, T. L. Russell, F. C. Busfeild, W. Hodges, T. Twisden Scrope, G. P. Buxton, Sir E. Hogg, Sir J. W. Seymer, Henry Ker Callaghan, D. Hood, Sir A. Seymour, Lord Campbell, W. F. Hope, Sir J. Shafto, R.D. Cardwell, Edward Hope, Alexander Shell, R. L. Carew,',W. P. Hotham, Lord Shelburne, Earl of Castlereagh, Vise. Howard, C . W.G. Sheridan, R. IL Cavendish, C. C. Howard, J. K. Shirley, E. J. Cavendish, G. 11. Howard, E. G. Simeon, John Cavendish, W. G. Hughes, W. B. Slaney, It. A. Cayley, Edward S. Hutt, William Smith, Vernon Chaplin, W. J. Inglis, Sivit. Smith, J. A. Charters, Francis Jermyn,'Earl Smith, M. Tucker Chichester, Lord J. Jervis, Sir John S atonal, A. ChointeleY, Sir M. Jervis, John Somers,p. P. Christy, Samuel Johnstone, Sir J. Somerville. Sir W. Clay, Sir W. Jones, Captain Sotheren, T. H. S. Clements, Charles Keating, John spearmaia, H. J. Clerk Sir G. Keogh, William Stafford, Augustus Clifford, Henry M. Keppel, G. T. Stanley, B. J. Cobbold, John C. Ker, Richard Stanfield, W. R. Cochrane, A. Kildare, Marquis of Stanton, W.' M. Cocks, ThomaS S. Knightley, Sir C. Staunton, Sir G. Coke, Edward K. Knox, Colonel Strutt, Edward Cole, 11. A. Labouchere, Henry Stuart, Lord J. Colebrooko, Sir T. Lascolles, W. S. Stuart, Henry Coles, Henry B. Lemon, Sir Charles Sturt, Henry G. Conolly, Col. Lennard, T. B. Talbot, J. H. Corbally, M. E. Leslie, C. I'. Taylor, Thomas B. Corry, 11. Lewis, Sir T. Tenison, E. K. Cotton, W. 11. Lewis, G. C. Torment, .J. Courtenay, Lord Lincoln, Earl:of Thesiger, Sir F. ' Cowan, Charles Lindsay, Colonel Thornely, Thomas Cowper, W F. Littleton, E. R. Thornhill, G. Craig, W. G. Loch, James] Tollemache, F. S. Cripps, William Locke, Joseph Towneley - , John Cubitt, William Lockhart, A. K. Townley, R. G. Currie, Henry Lockhart, W. Townshend, Captain Currie, Raikes Lygon, General Trail, George Curteis, 11. B. Mackenzie, W. F. Trelawny, J. S. Dalrymple, Captain Mackinnon, IV. A. Trevor, G. Denier, Colenel Maenemara, Major Trellope, Sir J. Davie, Sir IL M`Naghten, Sir E. Turner, E. Dawson, T. V. Bl`Taggart, Sir J. Tynte, Colonel Denison, J. E. M`Tavish, C. C. Vane, Lord H. Dod, J. W. Megan, W . B. Verner, Sir W. Douro, Marquis of Mahon, O'Gorman Verney Sir H. Drumlanrig, Vis. Mahon, Viscount Vesey, Hon. T. Drummond, Reury Maitland, Thomas Villiers, Viscount Drummond, H. H. Manners, Lord C. Villiere, Charles Duff, George S. Manntrs4Lord G. Villiers, F. W. Duncan, Viscount March, Earl of Vivian, J. E. Duncembe, 0. Marshall, William Vyse, R. H. Duncuft, John] Martin, C. W. Wall, C. B. 1 Dandas, Admiral Masterman, John Walsh, Sir J. B. Dundas, Sir David Matheson, Alex. Ward, H. G. Dundas, George Matheson, James Watkins, Colonel ' Dunne, F. P. Maule, Fox Wellesley,' Lord C. I Du Pre, C. G. Maxwell, lion. J. P. West, F. E. Ebrington, Visconnt Melgund, Viscount Westhead, J. P. Ellice, Edward Meux, Sir Henry Williamson, Sir H. Ellice, E., jun. Miles, W. Wilson, James ' Elliot, John E. Milnes, R. M. Wilson Matthew Esteourt, T. G. Monsell, William Wood, Sir Charles Euston, Earl Moore, George H. Wrightson, W. B. Evans,".William Morpeth, Viscount Wyld, James Farnham; E. B. Morison, General Wyvill, Marmaduko Fellowes, E. Mostyn, E. M. L. TELLIERS. L Fergus, John AI olgrave, Earl Tufnell, Henry Ferguson, .Col. Mundy:K.lM. Hill, Lord M. 11IINORITY-NOES, 131. Adair, Hugh K. Gooch, E. S. Pigott, Francis Aglioliby, H. Goring, Charles Filkingten, James Aleock, Thomas Granby, Marquis of Raphael, Alexander Anderson, Arthur Greeuall, Gilbert Reid, Colonel Arkwright, George Greene, John Rendleshani, Lord Bagge, W. Gwyn, Bowel Ricardo, Osman Bankes, G. Hall, Sir B. Richards, Richard Benbow, John Hardcastle, J. A. Robinson, George Bennet, P. Henry, Alexander Rech e, E. B. Bannock, Lord (I. 7111clyard, T. B. T. Buffer!, Francis Berkeley, 11. lliodley, C. Saiwey, Colonel Berkeley, Grantley Holland, Robert Sandars, George Blackstone, W. Hope, Henry T. Schelefleld, Wams Blake, M. J. Ilertiby, John Scott, Francis Biewitt, R..;. Horsman,_Edward Sibtherp, Colonel Bewring, Dr. liumphery, - Aid. Sidney, Thomas Bremridge, Richard Jackson, William Smith, J. Benjamin Bright, John Jolliffe, Sir W. G. H. Spooner, Richard Urine, 11. Jones,'Sir W. Stanley, Edward Brawn, Humphrey Kershaw, James Strickland, Sir G. Buck, L. W. King, Peter Joha Stuart, Lord D. Cabbeli, B. B. Langston, J. H. Stuart, J. • Clay, James Lascelles, E. Sullivan, Michael Cobden, Richard Law, C. E. Tancred, H. W. Codrington, Sir W. Lawless; Cecil Thicknosse, Ralph Collins, William Lowther, Henry Thompson, Colonel Compton, 11. C. Lushingtou. Charles Thompson, Ald. Crawford, W. S. 11'Gregor, John Thompson, George Dashvrood, G. H. Meagher, Thomas Tollemache, John Deering, Joha P. Marshall, J. G. Turner, George Denison, W. J. Matheson, Colonel Tyrrell, Sir J. T. IYEyncourt, C. T. Miles, Philip W. S. Waddington,lDavid Disraeli,ll3...-, Milton, Viscount Waddington, H. S. Divett, Edward Mitchell, T. A. Wakley, Thomas Duckworth, Sir J. Molesworth, Sir W. Walmsley, Sir J. Duke, Sir James Moody, C. A. Walpole, S. H. Duncan, George Morris, David Walter, Joha East, Sir J. B. Mowatt, Francis Wawu, J T. Evans, Sir De Lacy Muntz, G. F. Williams, John Ewart, William Neeld, John Willoughby, Sir 11. Fagan, William Nugent, Lord Wood,:W. P. Farrer, James O'Flaherty, Anthony Worcester, Marquis Fitzwilliam, G. W. Osborne, Ralph Yorke, E.iT. Floyer, John Parke , C W. ..A• Yorke, H. R. Fox, W. J. Paitis on, J. TELLER 9. Galway, Viscount Pearson, Charles Hume, Joseph Gardner, J. D. Pechell, Captain Hudson, George THE PRESS ANT) 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 sur prised at the character of the account for advertisemeut duty, presented last month by the Stamp-office against the proprietors of the Yorkshireman 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, Loudon, Bth March, 1848. " Sir,—The Board having had before them your letter of the 28th ult., in regard to notices relating to ' entries of horses for certain stakes' a which appeared in the Yorkehireman, 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 tor the future it will be insisted on. " I am, sir, your obedient servant, " THOMAS KEOGH , Assistant :secretary. " John Duncan, Esq." what clause inNthowe, s w t e am sl p iou A ld et li a k u e t v h e o r r y ucisemsthhisto nkenvroa- charge. The "entries" in question are clearly mere matters of ordinary intelligence. They are not prosp ective announcements —and such alone are liable to the advertisement duty— but simply anno uncements of events or entries " which aro concluded and filled up before they are pub lished. We contend, therefore, that this new impost is alto,;ether illegal, and should be resisted by the Press generally 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 cons ider the propriety of appealing to a higher department of the Executive.— Yorkshireman. on [ADIT ERTISEMENT.]—Teas 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 tke intermediate profits of retail establish ments. Samples and a list of prices forwarded free, on application by post. References or cash is expected with first order. Mansell and Co., wholesale tea-dealers, 2, Bucklersbury, Cheapside. _~' ~~;' SYMPATHY OF ENGLAND We . TO ITALY. ARMS FOR THE ROMAN GUARDS ! Several wc€l:s back we inserted in our columns the suggestion of an illustrious correspondent, that the population of this fre: - _, , 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. Even in 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 does appear 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 ? How, therefore, can some appropriate token of sympathy be transmitted from this Ultima Thule to ' the centre of the Mediterranean ? We conceive 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 of the Eternal City ; let Britons offer this mark of friendship to the Romans—it will be an historical incident. For the purpose of more readily carrying out project of our illustrious correspondent—Ness AR AUTHORISED TO RECEIVE SUBSCRIPTIONS FOR TH PURCHASE OF ARMS POR THE SOLDIERS OF ROME! Whatever sums are transmitted for this purpose to cur office of publication, will be duly chronicled vi 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 tir coldest of the reforming Princes of Italy : lIOM e 11,l sur A cA G , E A NE IX. La liberte plan ir ta e i T. ie s Et dans ses mains a resplendi Is croix! Peuples, debout. Ramper, bassesse impie I Et l'arbitraire eat un blaspl24o3e, (3 rois ! Au Vatican c'est le revel' qui sonno Tocsin sublime! Ecoutcz, emutcz Soumetttz vous, tyrans: Dieu vous pardonne. Vivent, Remains, Pie et vos libeiees! La liberte plane sur l'ltalie, Et de Rodolphe a tali l'h6riteur! La mission ne sera point remplie, Non, a t'il (lit, dans son courroux altier. Au bruit des pas de l'insolente arm6e, Marehons, marchons, ces cris, de tous cults! Des Mélicis la vine est toute arme. Vivent, Toscans, Pie et vos libere6s! La liberte plane sur l'ltalie! Pontife armC: seulement de la croix, Il ri_;ssussite a la gloire, au genie, Son people entier, a la puissante voix Jamais tableau s'offrit it plus sublime ? Plus de proscrits, plus de perie.litt - 2s. Italians, vous encor qu'on opprime, Vivent bientot Pie et vos libert64! 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 Ahd-el- Kader, as hexing 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 baying been backed for three or four hundred pounds, at 14 to I, Glendower at similar odds in hundreds, Fern for a couple of hundreds, at 25 to 1, end Besbercugh 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 : LEASIINGToN STEEPLECHASE. 8 to 1 agst Lord Strathmore's St. Leger 8 to 1 agst 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 agst Mr. J.lTilbury ns 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. Dawson's Liston WARWICK HANDICAP. 3 to 1 agst Mr. Blake's Ballinafad— •-• 4 to 1 agst Mr. Ilargreave's Sunnyside take 5 to 1 8 to 1 agst Mr. Legh's Lyme THE GREAT NORTHAMPTONSHIRE STAKES. 10 to 1 agat Mr. Fellowes's Thistle Down, 3 yrs, 4st 71b—taken 10 to 1 agat Mr. Verity's Walmgate-bar Without, 4 yrs, 7st 16 to 1 agst Mr. W. B. Higgins ns. Mountain Dew, 4 yrs, 6st 71b METROPOLITAN HANDICAP. 8 to 1 agst Lord Lonsdale's Jericho, 6 yrs, 9st 9 to 1 agst Mr. Barne's Tutthunter, 4 yrs, let 61b— take 10 to 1 16 to 1 agst Mr. Payne's Marquis of Conyngham, 5 yrs, Est 131 b 20 to 1 agst Duke of Richmond's Vampyre, 4 yrs, Est 12lb—taken TWO THOUSAND GUINEAS STAKES. 7 to 2 agst Col. Anson's Blaze—taken to 1 agst Mr. B. Green's Flatcatcher $ 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 1001. 35 to 1 agst Mr. Courtenay's Bantam, 5 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 2lb —taken 40 to 1 agst Mr. B. Eddison's Hetman Platoff colt, 3 yrs, 4st 71b—taken to 1501 1000 to 15 agst Sir R. Pigot's Conyngham, 4 yrs, Bst taken and att. offd. 1000 to 10 agst Sir R. Bulkeley's Montpensier, 4 yrs, Est 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, 6st—taken DERBY. 750 to 100 apt 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 4 2 0 5 t t o o 11 agst t t mMajor Pedley'slites B Fern—takenorou gh_ t ot knto 2001. 1001. 40 to 1 agst Mr. B. Green's Flatcatcher esb 000 to 20 agst Mr. Wigram's Keraun—taken 50 to 1 agst Mr. Wreford's Whitstone—taken 50 to 1 agst Sir J. B. Mill's Deerstalker—taken 00 to 1000 on Glendower agst Springy Jack. -- " Seed is grass, and grass is hay, We're her. 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 th e di s t res s e d 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 of society. It is with pleasure we announce the fact that Mr.. Hawes has been returned for Kinsale. The Government have, for Parliamentary purposes, recavered a useful colleague, and the Roue 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 so take charge of that important portion of the Administis tion. The vagaries of the constituency of Lambeth wit ti regard to their late Member do them little honour, an i affect him with no discredit. Any constituency might? have been proud to be represented by a man a the middles 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 mean 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 CORRESPONDENT.)—This once popular actor has finaßY retired from the stage of life, he died on Friday, the 3d ultimo, and was buried at Nunhead Cemetery, on Thurs day last. Sam Vale was born on the 3d of Octobe 1797, he was consequently only in the 51st year of In's age. Sam's social qualities made hint "give up th, ghost," when he should have been living in the prime o f life—he was always a merry fellow, and his company was courted by many who can't forget his.singing. " Tiddy Vally! Tiddy Vally 1" there was a sweetness in h is voice, and yet full of fun. Nov that poor Sam is gone, wishe to hurr him to the " The good old days of Adam and Eve" will revive no familyhhis nown, yet his d at therical y friends and more. grave u e Ah s e l Although or unknown, former associates attended him to the last. Messrs. Diddear, Fredericks, John Herbert, Saville, Dale, R. .- Bonner, B. S. Fairbrother, P,l'Lean Smithers, Lloyd, an, numerous private friends brought up the rear of ths funeral cortege, and saw poor Sam laul in his last resting. • place. We must not forget John Hinkley, who was is the mourning coach. Hinkley has been a staunch an II true friend to Sam—his home has been Sam's home, an they were never happy except they were in each ether, s 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 tri fly verified t RMRI L; El 1 Il 11