The Sun. — London, England, 1842-03-19 00:00:00

t ,,,.~,..,,~ i from ol 1 1110 ,0r ,' the itnpeetttion of corn, it would have been j %111„„7! The Right Hon. Gentleman opposite said, in ea setw.., ? .. .t if they had imposed that fixed duty on corn, the t i odu„.7l ti have been that the revenue stated would have been ti e t eit T ts j A ueli e t y i e t d eo th ul l . s d w n a o , l t h h a e ve eo r i e r l e ie e l t te s d ns t , h , e er p g eo iv p e le n .He (Lord .. IX • Gend by the Rieht , ow tea, bean to his ( Lord Howic,s's) Right Hon. Friend. that si,`l hought the Right Hen. Gentleman who used eretlairtoent must have laughed to himself at the extreme e c ,, t ,of his hea rers , —asauohter.) The Right Hon. Ba kectite taunted them (the Opposition) on that side the a loe s , i c i s p. a want of power with which they argued that corn i.....` RiSS IDn ' Tha Right Hon. Baronet said the Bs. duty raised i 7) 41 ,2 f the article, therefore the consumption became tile cee .. e xPeeted revenue failed. But how did this apply nu b ' "Stun. i •s •. lek a stinting tittles on corn. He believed it was a I s, e4 tile opinion, that if the Bs. duty had been adopted last 1 111 . 14, . 1 4 11 . ';:a of Corn woula have been considerably less. He Oteasjointo battles alread fought ; but from the result sa e 'ogres he found that if therehad been a fixed duty of 11/. ll4‘r th i r s r i d •s ett . I would have ben less to the consumer than l a l t RA- lu as' n g scale. This being the case, the answer of the Z e ldaiiA t ientleman . was totally misapplied, for while there , s selat ' wen less burdens upon the consumer, the revenue ate h• s4 l :ae heen increased. Ile asked those gentlemen who, tit cself,Werc anxious for the welfare of the landed interest Itti leC dth rra serious] to consider themselves whether they tii laat t° ' e°l '''ineed that ). they had made a good bargain fur ° t f t thus", Maintaining a sliding scale, and in consequence scts-k„ueiternlination subject themselves to an ineome tsn's Its cheers,) He asked them if, when they came 11 1. % 611 4 8Pthe ir.001111t8 to consider whether they would "114 the sliding scale after all rather expensive?— en . 1 . , .f re Intl cheers.) But after what had passed in that k lilt. 0, 1 - la " Willing to admit that they must not now look to )"In' 1 ° increase of revenue. The Right Hon. Baronet tiro ed m, rzi o i a ' former evening that it was in vain to look for ,i,,ectior, revenue by a reduction of duty. He said that c ig tet ril e r ots de t t o ie t s b in many ' stances was attended with con in although there was an increase 1 1:4, a s i ti t e nt and e th re t renne Y years elapsed before the revenue so rr ta- „ a i rrtl „tits former state. He ( Lord Howick) entirely ~ba. 1 41 6 - s!", the Right Hon. Baronet. As_ had been ob ,„_..`tioa l s gon Friend the Member for Portsmouth, the t tl t ir e at c ills; Pasrenet was dealing with shadows. He first ea 4 l tree !' a elny and then destroyed him. Was there any v e c te ; : i red‘ Z it ; n 'sa between the principle of seeking revenue by le a - 1 t ' a o of duty, and the principle of eat/a t:et l ea of 4 . increase the revenue by Now, reduction not e rst :ter cri 'et/ but of differential duties? what was ita, s l4 o es - 91.1 . of this? They cou'd import anygiven article ch - ta 'alfiszttlitries, and they psid duty upon that country :`-„._ reed it could be obtained the cheapest; the conse lic' t he price was raised to the consumer, although . no 4 4 iliti , a ' u Isrough, into the Exchequer , . If they remated lie, !tapa s ° the other hand the cone quence was, that a "eltars into the Exchequer which at the same time re- M i s ss • t e s e _ a snitner. He would take, for instance, sugar, and A s 74 ' " present rate of duties and the system with that 'sl4 l ll, ist ta l f, Proposed iast year. He washnot quest to argue tri pe °I that change—that was another on. The ts signjejes,4p sugar was at that moment a prohibition,' ex- SitLls. fo s pees rote to an exorbitant amount; but at other Sugar came in at t ,.jht tt 'g4i sugar was excluded. R 4 oee k . - 4 s. per cwt., and the proposal of last year sr alts' s is it 1 . 0-eiga sugar at a duSy of 3135. Now, ,what c i f 'ss, ichgeeessary effect of this? In the first place, every cwt. ch.•'?i.is,..4l_,garintroduced was a positive increase to the revenve 1 1 71 1 ta c 7"/ besides this, it had a tendency to increase con -114400.,,,and still further, increase the Right Mem iqttai,Zinuouuth calc . ulat o e r d te t d o , b h e er t e wa e a s -e a ra l e g e increase—sup- i 'great increase to Sti t r tell ne u,e and n th was imported, of the country, while the con ,-sirtt,,, s - 4, 14 e article e received enn it at a lower price. Therefore, ;''ai ' ki n " e . , inerease of consumption was concerned, measures ""hect_Produced a diminution ot taxation ; and, on the Vne i n c so far as the revenue was concerned, there was a e s 7 oe 0 . ase. The Hon. aronet had told them that the P u 'e had been reduced—there had been no increased 5,,• t.oseess,„ ass! is saemption. But there was no protection reduced A t he l lereh l e rt t i f tl u e . , ,th T e h r i e s fo r r e e ma t r h k e public was not benefited applied to coffee and tobacco s r t4t ,,_t r h e * p ea : °lse exception ; but it did singularly enough happen I l 7ri e c - h ight Hon. Baronet, in stating the articles upon which s kt ra s , -ta bad be . Made by reducing the duty with a view i stil sitt ed e ss; h rt t u t h r e e n venue, that in making that statement he e pe t to one article the experiment had Nsseniceessful. What was e that article? If he mistook not it tlit -t n. i, • a So.tecl unt . e Right Hon. Baronet stated,that with regard to rum L il t off I , e ° of the slaty was not attended with an immediate n s ,..esis,!" ot the revenue; but, on the contrary, there was a i ll cn " To be s r it was, and why. Because on rum, ° ss ta ,m only, n e C all the ' articles to which the Right L a t:ta tit c . '" Baronet o had referred, he was dealing with a Tisl i ': duty ,—(Hear.) He was dealing with a diffe l'es,;4l,t3' ; Tor this duty on rum was, in effect to ighal duty in comparison with that raised on British is . telt the consumption p L tion of the country. Therefore, as far es , ‘ - "ra t ic t Cetion in the differential duty on rum was concerned,. Zteta ss tl ded with that very effect which they (the Oppositson) s ataly tn - s' 'would result. Now this principle would equally l Old be He would not say that the measure proposed ast OKI a s I right one or not, but he would say that that principle Zdoe - h a PPlted. The Right Hon. Gentleman who had just LS.the p ...' " said that the proposers of the change only calculated 1 , 1 l i 7 e of '700,000/., and yet he said that with no alcra i'sksOltl:'"er that increase hadbee iv n i p a r . o es y t i y i s d G . ov i e 'o rn t m ha e t nt a , rg a ti .ad - t t (Lord Howick) would make the same answer . ashe di 1, 41 ,_ k7 e bitt He did not care what they had received. He Ip 4 s- t c ,"'"tg to do with the estimates they made as to the con 31e ', I-4 °f the country. He took his stand on the broad pr k m- t Satl l ' s s!ti said that if foreign sugar could come into the rcare Itial,rifferential duty in favour of British sugar of 50 per cent. re Ittfefe l e d them to say that if those differential duties h w on e s r u e mer: . le ; 1 1, 'ould increase the revenue and relieve the Ai, eY could thus increase the tax.—( e w n ere bound (Cheers.) He would I n i 'LV not resort to an income t ~, ,p ; u s. th e argument a question by the Gentle ' , • O ch !,tee but he w?uld g ta a take the liberty of telling the Right r Pell "gemen opposite and her ] a ' c sa e a t ed that the country had seen through that fallacy.— help-- e neer It 'as last year brought forward, and he could ill' 3. . ) A . illklng that far consistency sake the Right Hon. Gen wasii*.; bound to adhere to it. But he would say that the lii. sY r . s 'ilid not go with him on that point. A great number of the t h _enternen opposite had proved their sincerity to the ', Int of slavery; he (Lord Howick) . would venture to say s . ‘ 11 7 .not been insincere on the subject of slavery ; but a s s; Majority of the country did not think that the question sk t - a lty affected the produce. They had great suspicions l s Zang these great advocates of slavery and monopo y.— . os :'''lS..) . But this was by no means the only article to tra the principle could be applied. The Right Hon. ' s on./ , l ist .1 as s bad told them of coffee, and the Right Hon. Baronet d • 4 !'i that a revenue amounting to 170,0001. he expected asinik,s Now he was very glad to hear th h at u th h er t e it was reitjai s rMt;pit the article ot coffee. He would be V a t ""tsa"antage to the consumer. Sat when the question 'l' e s her.ler they were to make it necessary or not to e s '''' ei - 4 1°-e diOns an impost as an income tax, he did think . it 4 '''P ee'i - s/ 11 91:Ise to pause before they determined respecting ' ;fea 'eo. l sl• 9 9nanner in which the Right Hon. Baronet had ro -14% 1: t w , r ts in their power to deal with coffee in a. manner p ' 'sa e a ma te .." q producing a loss to the revenue, there . would • ':--are, " , n4 dttabl e accession of the revenue. The Right Hon. n V'li e i l) .. r° Posed to reduce the duty to 4d. in equal ratc o o n Varont,;_nee• Now, instead of this, suppose the Right H . ', l tt w 0 4 1 . 7 .1 levied ' an equal duty on all coffee, by . which sratishi n ( -move the absurd necessity which . now existed of .. 1414 b °nea t/ and a voyage from the Brazils to the Cape, , rer,f riesa n _ 2 15 ' git home. By-the-bye. he could not help ob ' a s ° entl n e - ,1" esnsistent this was with the doctrine held . by 'sow - "r• opposite with respect to slavery.—(Loud c d heertn r g e . l ) .epplijuPPose the Right Honourable Baronet had :::::_h>rn,o,:niforrn instead of d. to all foreign coffee, the m r e esul y t '7oV,lt'e been that of a loss to the revenueof ' Iteer, it would produce a large addition to it. The y into the Exchequer all the money uselessly e f x • 'lotasisd in a voyage to the Cape ; all the expenses of *. tet e a ," 7 2)%ge, a double loading, all this would be sent direct ... t he lij e k achequer, with a relief to the consumer. Well, ....in d bge,it Hon. Baronet proposed another article for reduction, IttleeL, ,Proposed to deal with timber,. from which he , - 's'Nesif,e's a loss of 600,0001. He believd that great relief sloe telt by the consumer, and that. the diminution "stsect Increase the revenue; but he would not enter into ' • , ki t P tl iot then; but he thought many would agree with him •'' -It w ' - with timber in the manner pro ,t pe c ik , as not wise to deal Ns He agreed. with him that the duty on timber required '• •e er 4le n , and he called on the Right Hon. Baronet, the H_ B3 om t e . ••'Air et a ar Y/ to eleal with the question as he . proposed in 1 ''' 114 James ' Graham made an observation across the table '" r 'ii ' W U, inaudible.) He had listened to theliight Hon. ''Aee t n et. with great gratiffcation on Friday last, and ' 'slhersi le lth great delight from a Minister of the Crown Butthhee. l iPrinctples of commercial policy he then advocated _ • 'dee - c . ij etsed when became to look through the propesed scale o f * 1 i s..",t,,he was surprised to find that the scale so . little siti e4 2l ,s;`vn with those principles. He could not agree with the --,,‘ lion. Baronet in establishing differential duties in ...' 4 -e or the colonies. In the first place, the operation of the i "pre f e udal duties was undoubtedly to impose . a tax h o l n oni t e i s e . e rl ,Of couldy on the articles produced in t e co t on tailsrilul's only be considered in the light of a bounty the 1 , 1 , L n 1 Produce, and thus the extra price fell on so.,:re i ., - Sosnrrier to the whole amount of the tax, and • '' th, „.- seo industry from its natural aources• llier-) s-,,,,P,Perauaded that the really sound policy was that there (l c ; te llt re no monopoly allowed either as regarded the motherwas l ii ~, ,r 4 t or the Colonies. That was what he was persuaded act. but '" , °l ; ; ', l _ ,' l le c o L t Policy upon which the Government should tail to . - a ` et trY was the principle adopted by the Right Hon. ben ; C' . .,_s 4 - , l 9 ?Pnait The Right Hon. Baronet said . theprinciple e a sy at„ . `, 411 3 , ' h a te eti ge ): Tier Majesty's Government was to give the same a s ssly s t cp tell b „_:e_in essence . though . not in degree, to the Colonies_ ; I ' tt4 tatk i v i r os ialajesty s subjects enjoyed in this country. If it e l 4 . tie r le to establsh a completely free trade between th!s *413, ..,,U7 and the Colunies—such a trade as existed between it 4 ,414 t1 ' i• e , l , 4 4—it would be different. If the Colonies were to t ' . 1 ,, 1 . 4 4 , , 6 ' i tt a r ro burdens it w e ou t l h d at be ma d t iff w er a e s nt n ; ot bu r t ossi th b e le. Rig H M e 'l4,ll4.tsviell n trat w th s e a n r onies could not be included in the , fl aiaNali"enu e system as the people of this country had, 4.a 'ses - '1 )4 •,,. r efore when a great measure like his was introduced— {•••r3a 'L s e Ve which was to affect the conntry at large—the . very i 4 1 .4 :41. ; el l * R he proposed in it was to taxunnecess f a r r o il m y tt t s list s - e - a. sl,lsPf this country.—(Hear, hear, and cheers laid oi , t ' !ie,, 1 ,A' 16 11 benches ) The Right Hon. Baronet feata . 4a tt el;;` . , Rreii . Verden upon * the people . of this country, and next he ak a tti a ''' 4. 4 ) , : locl materially injured the . colonies themselves 'tOT4 ' ' ''ltat Nee ting their industry from its natural channels. : L'sai '" 1 out. .t/et,'•i a l la the effect of the policy of the Right Hon. Ba s ro - ;a' (s' ' 3eo, t o , what he (Lord Howicli) would recommend t a i v e a s . to r' 1 1 .., / , - '' t,lsta lt aY and impartially with the people of both b coun r ) . He 1,;„ i /).: ''',.‘ V iS f o ; 4l eers from the Opposition and counter c eers. 'i s ,'" a ' : ga d also extending advantages to the people of the Colonies, 4 14 4! ii t ' l St t , peo . ple of this co . untry.—(Renewed cheers. ) 4444 ' a s t• ii t h e pnncipleof the policy to which he (Lord Howlek) ' ' ' ) 4l l, l , l lrs -' !!2 'ell ss e ,,e%.l" ti Lites, and should ever . * be, favourable.—(lncreased 01 - `10 ! ,': ,::1 ) . _ . 1,3 ~,,, 4" , e was, at the same time, aware that opposite prin ea..4° ,•‘' - YRldt -e now too long in existence to expect that hi a views ss ''• tet e e eve No doubt habits had grown up, and in. ,s 4„ , s , sts %set , out. 111",-. did Ti ° ereated by tte present policy—interes . ts which it -"I ° ld het 6t be thought prudent or desirakle to disturb. He '• : • ,houid that the principle of policy for which he contended 'lnie,,,, began at once carried to its fullest extent; he was not .. . i h a ton - s ° a f , s _ i °r , violence, or . for the disturbance of the re e eon .7 Interests which at present . existed ; but what th e 14ustuered to be the correct policy was that when pti:ttidutt,siesse nto deal with those interests—ashen they e ltares: makes hau ffa • Poi " ah °old ll - 8 in tke existing state of affairs, those I °T. --.(n a be made under the direction of d a ff r e o r u e n n d . Hear hear.) When they had to deal with h i m _ (Che ers S L,neYabould diminish them, and not increase t e . la hicls ...: ) Was that, he would ask the House, the principle idio t Ws to be found embodied in the plan proposed by the aite „ "mt. Baronet? No On the contrary, the ver o. 14) h a ts the omen 1 h' h . "Ii ye adopted peis lc tbe Rht Hon. Baronet seemed ". C . ; ti e —(." Hear, hear,' and cheers.) The Right ...., her _, . Li-''''' of Haan adverted to the duties upon eau-de-cologne, ". one a r rt in ft a i t_tera of comparatively . little consequence, but there :I•gee---ls meant le hich he (Lord Howick) could not but take f tliht en ire tobacco. It appeared that now tobacco t 2s. 9d. amported from America and the West Indies at a duty Zo e an othrund, whereas it paid 3s. a pound when imported h.. t able ss e c ountries. In the returns which were laid on ‘Z e c r ° Prosl a t ee l l 'louse, found the item of duty on to m British possessions was—" None."— es,acto, cspeared that the whole amount of duty received for s i t n o at sy nti ja . , , Produce of foreign countries, was 3,498,0001. cl : 44 n? p l ." ite the result of the Right Hon. Baronet's prope t4b t e :p er it r t aeti eally, the West Indies could have no advantage ' r° the Right Hon. Baronet's measure, for it gave to the East Indies a preference of 3d. a round. Now, het be equally noxious, if not more so, inasmuch as it (Lord Howick) believed that that amounted to the full value i would induce a man who wished to conceal the of the article itself —(Hear, hear.) Suppose that the East i state of his affairs, to attempt, by evasion or false Indies could raise tobacco at something less than double the i returns to avoid this tax, and induce a great art of the cam co,t for which it could be produced in America, what would be munity to depart from that truth apd sinetwit p y which otight to the result of the Right Hon. Baronet's measure? The eflect *Metro-A..le their prOceedinge on all ciceeeioils.—t Hear; heat.) would be, that the whole supply of tobecco *Mild, in a short His objection would nit apply to any other taxes; but the time, he derived from India, efid not from America. What strongest objection of all against this tax was, that it was con would be the further effect? Beyond all doubt, it would be a sidered by everybody as a last resource. His Right. Hon. Friend retaliatoty effect in America ; yet there would be no per- had told them that 26,000,0001. of taxes had been reduced teptible difference or advantage to the consumer.—( Hear.) since the peace. 'fhe idea in foreign countries was, that they No advantage of any sort or description to the consumer, were reduced to resort to that tax which they must impose— but, at the same time there would be a direct loss of eight that tax by which they sustained themselves when there was a per cent. upon the revenue of a 500,0001. In the course of mutiny at the Nore, and the French army were carrying their time the American supply of tobacco would gradually fall off victorious arms over the whole of Europe—when Napoleon and the East Indian supply would increase—if that took place rais d his gigantic efforts, end they were obliged to strain every the British people would lo,e 8 per cent. without any benefit effort to racist him. He was disposed to consider that having whatever to the British consumer or any real benefit, as he resort to a strong measure of taxation would raise us in the (Lord Howick) was prepared to prove, to the country. If the estimation of foreign countries. He was still of opinion that they measure was once adopted and an attempt was afterwards should make the revenue equal to the expense, but by malting it made to retrace the falty steps then taken or recall the error to by this nieseure, they were making a struggle, as it were. the House would be met with the cry of vested interests (as for existence. For these reasons, when the Speaker should they were always in the habit of being met in that House ashen have left the chair, and the question should be put in Corn ever a question of that nature was mooted), and it was well mince, he should consider it his duty to vote against the mo known that those interests would he too strong for tion of the Right Hon. Gentleman. if the Right Hon. Gen them when they came to remedy the evil and denten made a modification of his measures, he ( Lord J. Rus then their only course would be to saddle the sell) should consider those modifications ; but he thou„ ht it not people with a new tax in disguise, under the name of a protec. fair to press on the Right Hon. Gentleman any particula tion—(Cheers)—and while that was done to India at the same modification.. He thought the argument used by Mr. Pitt time, with the most " wonderful consistency "—(Laughter)— , during the war was, that there were incomes which were they prevented the people of this country from cultivating e ife incomes , and w ould eeaae with life; yeu placed them nn tobacco, lest it should be interfering with " vested interests ;" the same footmg as tt.e possessor of a heavy rent-roll—in fact, upon that principle, he (Lora Howick) supposed it was that his the tax would be very objectionable. He (Lord J. Russell) lamented friend Lord Sydenhain had brought in a Bill only a thought if the tax were objectionable in the time of war, it few years ago to prohibit the growth of tobacco in Ireland ; he would be doubly so in time of peace ; and that it might be (Lord Howick) was never so astonished as when he heard the opposed with stronger reasons now than tben—(llear)—more Hight Hon. Baronet s ay that the late Gm ernment had re- especially if he understood the Chancellor of the Exchequer, ferred the question of equelising the duty upon East that he considered this tax the most preferable one that could Indian and West Indian to a Committee, and that they be imposed. The Right Hon. Gent! man said, " Oh, but we had equalised the duty on ruin and sugar. With regard to rum will not agree to imposing a tax on articles of consumption, sod sugar at that moment the sepplies were entirely because they affect the cendition of the poor, and because he derived from the West Indies. There could not be thought that men of property ought to be taxed."—( Hear.) any loss to the revenue; on the contrary, there would be a As the Right Hon. Gentleman was so careful of the comforts chance of extending the supply. Then with regard to cheese of the poor, perhaps the next time the House went into Corn and butter, it appeared the duty upon those articles amounted mittee, the question might be put, " Why should not the people to 375,000/. There was now no protection whatever in favour have food cheaper?"—(Cheers.) If it was the met ive of the of the colonies—in the same way with regard to tallow. The Right Hon. Gentleman to guard the comforts of the poor, he The duty on colonial tallow was now Is. a cwt., while the duty ought not to forget altogether the price of corn,—(Much on foreign tallow was 3s. 2d. a cwt. The du t y on forei g n cheerin g .) For his part, he would giee his tote ih Com tallow amounted to 186,00 e/. ; but when the colonies had mittee against the proitsitioti of the Right Hon. Gentleman, already an advantage, why shoud the duty be reduced, leaving an.: if that proposition should be carried, and come back to the the duty on foreign tallow at 3s. 2d. ? On the whole, he (Lord House, he should propose resolutions, and take the sense of the Howick) felt bound to express his epinion, that the pulley of House upon them ; and he would take the sense of the House the measure proposed by her Majesty's Government was not as to the state of the country now, and he would show that satisfactory, or based upon soune. principles. He believed they there was no necessity to resort to the odious end most unjust could raise a very large portion of money which they re- tax which the Right Hon. Gentleman proposed.—(Cheers ) quire& by means which could not be so injurious to the The House then went into Cnnimittein vi hen country, or so direct a pressure upon the people. Pailiament Sir R. PEEL Nee and said—Sir, I cab Assure the Noble was bound to increase the revenue of the country by Lord that the motion which he has given this night to the diffe rential duties, which at the same time would operate as a House of his intention to offer a determined opposition to my relief to the consumer. They were bound to do that upon proposition has notenn the slightest degree disap minted or every principle of expediency, but the tax proposed was one deterred me.—(Great cheering from the Ministerial benches. ) of a peculiar and different character ; the situation which he Notwithstanding the silence of the other night—(Cheers)— (Lord Howick) held not long ago under the late Govern- notwithstanding the calmness with which my proposition was ment caused seven,' letters to be written to him upon the met, and' the declaration that it would be eonsidered coolly, subject of the proposed measure ; amongst tl.ein he had re- and would be disposed of upon some One principle, I believed ceived one letter from a gentleman who had served as lieu- that in the attempt which I was about to make to Meet the dif tenant in the naval service for many years ; at the age of ficulties in which the country was involved by the financial 23 he was obliged to retire in consequence of a severe wound administration of the late Government—( Great cheering and he had received, the wound was so severe that he was in. counter cheering)-1 felt the most perfect confidence, that capacitated from following any other trade or profession ; hew - as whatever proposition I should make—whether by a continuance living, himself and his family upon his half-pan, that officer was of the system of loan, or by the imposition of Os tax upon the now receiving an income of 1531. a year, which came exactly capital and property of the cot-niter, er by lica - tisane on the within the scope of the Right Hon. Barone's measure.— working classet by take; tri the articles of consumption—l (Hear, hear.) lie (Lord Howick) knew that the Right Hon. pewee tnetteipt.l4, that I should have an easy task.—(Ministerial Baronet would sly that it was very easy to find out individnal cheering.) But 1 felt this - I felt confident that my chief cases of hardships—(" Hear, hear" from Sir R. Peel)—unn opponents would be those who had involved the country doubtedly it was very easy - to find such cases of hardship— in these difficulties.—(Hear, and vehement Tory ch e e rin g . (Cheers and counter-cheers)—but every one should admit that But—(looking to Lord J. Russell)—yoo shall twit divelrt the the Hight Hon. Baronet's measure affected thousands of indi- attention of the country from the reel rotten tin Vsllr::::( Gi•eXt viduals and families in the country, who were circumstanced cheering.) This. it teet a qiiestion of eau-de-cologne.— similarly to the officer to whom he (Lord Howick) had alluded (Cheery and laughter.) This is not a question of colonial —( Hear, hear.) While it affected these people the,y had tea asses.—(Renewed laughter and cheers.) Sir, I never saw the possible refuge, and t hrough th e sum which they were obliged to Right Hon. Gentleman so much excited as lie was cn the ques pay under it, was in itself small, it was to them a sum of tion of colonial asses.—(Laughter.) He contemplated with very great importance—( Hear) —and in many instances it the calmness of a philosopher the annual deficienen ef two br m ight be unjust and excessive. Il e mi g ht. c ite several instances three million s ; but the thought of c+l?iii's.lesSt?ein'g tiloligtit of hardship which might arise under the proposed measure; into competition with Welke. seer, with a protecting duty of they were so numerous, one could scarcely re member them ; les tad'. nee heed, fired him with indignation.—(Laughter and but there was one thing quite sure, that in any event the sneer- cheers.) But that is not the question. The qtie tiiin is this. sure pressed more severely upon the humblest classes than it You having had the financial administration of this country for did upon these possessing large properties. For instance, an five years, in what condition is the country now placed?—( Tory Irish landed proprietor with 70,000 e. or OCIO,OOO/. a year weuld cheers.) But you say that the time is conic when your tamper not pay the tax which a wounded soldier, whose only means of ing with the savings' benke— (Cheers)eesand t.tr ilvg per subsistence was 150/. a year, should be obliged to pay. — ( H ear .) cent. increase en CtlatOttill *ilk n'' Wile Ivall—( Loud But there was another consideration which he confessed weighed cheers)enand then the tittle is come when some vigor very powerfully with him, in inducing'him to say that he would IMts the..si're must be resoi ted to, to restore the not consent to such a tax as this. It was this—that he knew Well ttiences of the country.—(Cheers)—that you would support from past experience, that these protective letereste, is they a severe and vigorous measure to equalise the deficiency. — were called, were so powerful, and always had so great interest (Hear.) But there is a deficit upon what you will have to in that House, that he was persuaded they "weer would make pay this year. There is a deficit of three millions sinew I spoke that reform in our commercial policy, which he believed it was last on this subject.—(Hear , ) It het been neeeeserie to send of the greatest importance for the welfare of this country to additional rei?.-41:3r:reet,tsabrO..ii,lii clinCeqw nee of your eolicy— establish. If they said they would grant. no new taxes unless (Renewed_ God Vehement Tory Cheers)—and it will be my the interest of the community were considered, he believed if ktiten in order to take the means necessary for vindicating the they did not succeed now they very speedily wooldgen( Hear.) honour of the British army, to propose additional estimates to tor though the Right Hon. Gentleman had a great majority those which I have already laid before the House.—( Hear, who would support him and the imam:le-tax, yet would he find hear.) The actual deficiency at present is 2,570,0‘n 1. Nov that by and by—as had been the case in 1816—when the Right Hon. Gentleman (Mr, Boeing a: Aq f! Ito N'Ath the repeal of the income-tax came to be considered, an error which, Otte piAliiiig Ifiriiugh my tariff, he was fortu they would leave him, arid would he found walking in nate enough to aseover. 'that was, that I had made the de the lobbies. He would say that it was a consideration tvhith lkeiency 2,570,0001., when it was really no more than ought very greatly to weigh with the House, before adopting 2,400,000/., and he taunted me therefore with my arith this tariff, which would be accompanied with great loss of re- metical inaccuracy. 'fhe difference was on account of venue, and while it would be difficult to repeal, would be the the 100,0001. which I thought necessary to precede Nr any danger which might arise from the diffieulie of maintaining demand that mi g ht erten —(lelielseelle,l, 'are! , nf ~ Heir,the tax. There were some other points on which, if he did hea r. ") But, Sir, I rienet ttefirlve ira`yself of the consolation not feel that he had already taken up the time of the House which the, Riot tioa. Physician offers to me—(Laughter)— too long, he should have been anxious to have entered cn.=- bcttiVine, as to this deficiency of 2,569,000/., it must be pro- He would once more repeat, that in voting with his Piglet lion. t vided for by vote.—(Hear, hear.) But I think that a provi- Friend against the income tax proposed lc the Right Hon. dent Minister will provide, not merely for that which may be Gentleman, he was voting, not anetinet the adoption of any necessary within the year, but what may be the eneeetsee at measures, however severe, however onerous, which might be tending the measures in whith ,he in pienagd. I theneht that really necessary for maintaining the honour and saeety, and the expedition tot. " - ; ; leine 4tfilel t , , , , 'for the year 1843, a de& solvency of the country. Show him the necessity, and he re- eientey sA 1',,Y,66,000i. (Hear, hear.) But I propose merely peated he was ready to vote for the income tax; but he cmeleeteet Y include in the estimate 500,000/., because I thought it reconcile it to his sense of duty to his constituent';, ame to the might be necessary for all actual payments in the course of the distressed people of this country to impose thiis butden on them, year ; but that leaves 800,0001. of actual expanse unatrovided unless at the same time they adopted nil those measures which for. Still I thought it would be hetter,. Ite thie !Ie t, pla4e; were in their power for the mitigation of the burdens they were to provide for the dernanne wieleh . an instant and to make pre now suffering.—( Hear, hear.) He should be perfectly preparation fen „the'', eletaenCies wo may expect. Now there is a pared when the time came to wise for such taxes as were really Ong: hot r'eticiency of three millions, which we have to pro necessary to maintain the revenue of the country. —(Ceseeens, ) vide for in some way or other; and the question is, how is Lord J. RUSSELL said he wished to say only a Few words, that to be done ? All here concur that it ought to be pro- He considered very much with referenee to the Right Hon. vided for by adding to the revenue. All appeer tb,tilia:ntin tlie Gentleman's speech, the arguments which might be adduced pohcy of increasing in timer!. peane 11th ttelli a the Colliney. in favour of the course be proposed, and the result he had come I wished to mid any itine l eene . which would embarrass our Gorn to was very similar to that of his Noble Friend who had just wrens rig to sad teethe burdens of the working classes. I pro sat down. He thought it was their duty, in the first plesee, to pose, therefore, by a tax upOn the income of the country, to be do away with those burdens which were most onerous to the borne by those, the greater number of whom, comparatively Commons of the country; and he thought that it was a great speaking, are in easy circumstances, and the will nronect the omission inthe plan of the Right Hon , Baronet that in sugar sum of 3,700,0001. The question then e ie, if myf - e.c4 lice lid: he was now raising up a new monopoly ; and whereas the mittcd, if it is adruitt i ed tMt,ths Wei of ieduelng the protect- West Indies in 1841 produced more than sufficient for ing duties is ii+4kikteii, ~ , , , a that this sum must be provided for the consumption of this country, they were nosy Its eottee ten' sie other, the question between me and the late unable to furnish enough ; the remaining prodtsee thereto% bbvernment—the question which the House has to decide is— came froth the East Indies, and we were every neat Increasing whether lam to be allowed to relieve the country from, its the quantity and the amount of capital whinti Wes vested in that financial difficulties, or the Government it Ad be twettilsed to country. He did not consider that what was proposed with those w h o are answerable fee thee. dlfiesitiltiesi-at ~ i. e a.t Try respect to the reduction of duties was good—reducing them in cheering.) Tim Nvol4 I.Ad B.is thet it I had imposed any many instances very suddenly from a very high prohibitory othet menentite lii - 'Tedulci have given me his co-dial support. duty down to 20, 10, a 5 per cent.; totally inconsistent with VlA't 4 Abble Lord said he would oppose the tax upon spirits the plan proposed with respect to corn—a 50s price and e. lee If i attempted that, and the Right Hon. Gentleman (Mr. B. ) per cent. duty.—( Hear, hear.) He therefore s tlkoueltht , that said that he considered an increased duty on spirits ,was iniudi with regard to commercial matters in sugar tint torn, repre- cious. (The Right Honourable Gentlewmo tont Wile some eh sented as they were by great interests, defended by rich mer- servations across heard.) . txt..kic., is answer to Mr. Shinn chants and great planters, they did not dare to apply those which Yeat hilt heard.) Sir, I did anticipate that if I duties which they had themselves acknowledged to be the tree neenteted to a tax on salt or leather, I should be told how ob ar.d just principles of commerce.—(Hear, hear,. ) Lest year noxious those imposts were; and that if I should propose any 'that Hon. Gentlemen said that they (the Opernitinn) brought other, I should have received the Noble Lemon most dote:lntl forward their mesures on account of time own necessities. support. But, Sir, the Noble Lord eiess that at I hatit time That taunt might do very well Oath, but, in the present year, posed an income tan, .he Will tiring forward resolutions against they (the Ministry) had a great majority—they were looking me, and these eetohltions will involve the Corn-laws anti the with a patriotic view to the benefits of their country ; yet, he solardeilies; and it will be fo r the House to say whether you respect to one of the main a tidies of consumption the* had Will adopt an income tax or a fixed duty on corm-e-( Hear, not attempted to carry those principles into effect. The tariff hear.) Hon. Gentlemen who say that I Wiil ruin the tulti raieed up new colonial interests, new adventents and new re. vation of oats in Ireland by inn reduction el the duty strictions in favour of interest-s which had yet to be made. on foreign grant witl e tit' course, opp'dsts. the lkoblel Lord. It would much injure one Meet course with foreign countries, I had thenght it *as tl . th prekikilit* npiftion On the other side, and would destroy the commerce of the country. Be it recut- that three wee nb mnrn just Impost than that on foreign tim lected unless they had very strong re-sons to collect a en - - Vein I thotight it had been said, that the result of that im venue, or relt bound towards a great body of inenk \Nine post was, not only that it shut us out from foreign markets, were existing by some peculiar class of indnetry, that any but prevented us from making an exchange of ottr Manufac legislation on this subject would be were Itieehief. Their bu- tures. I thought it was urged that We were cal - limited, by siness was not to legislate onone—to impose new burdens, and the operation of these dtitlee, to Ott a preference to Canada in mere wantonness to impose a number of prohibitory duties timhers Thu proposal 1 Miele was to attach a nominal duty —it was the most mischievous ceurse they could pee- On -einatiti tienbete. The loss, to the reeentit, I know, will be sue. —( Hear, hear, hear.) Such bring the case N‘Ath tOhtidelt.ble ' brit I tbeohcile myself to it from the im regard to the general commercial , policy, he had nett prs'sstdn 11,14 t, when you deal in great articles, it to consider what might still 'remain tit hc ttAe i 4, tion the whole, good policy to make such a on the subject of finance. The Right MI , tieentie. reduction as shall insure to the consumer the benefit man said there was an enormous deect.eheee He thought his of that reduction. Sir, I read a publication, edited by a gen- Right Hon. Friend had eloanei that if the plans of last year tleman connected, and holding high office with the party oppo had been adopted, that deficiency would not have been so great, site, who teas always lacked tipoh as a Meat authority with —( Hear, hear.) Their abhorrence of slavery and the elave respeet to eettimertial itiattees, and I think myself the publi trade might have been so great that they could not hetet...Wined eatient Of the Henry Parnell are entitled to considerable weight his Right Hon. Friend's plan with regard to el : Wa n k: l ,W Ith tan Many points—but lam sure 1 heard him appealed to from thought that so far as finance was COnCeinedi teSuinemkt *Mild the other side as almost conclusive authority on matters of have been secured, and the &Menne Wok, kneteed of being revenue—and I find him, selected as he was for high office, 2,500 1',6 0001. would not have been me&kktt;dt kl ,000/ or 70'',000 1 ., statin g an opinion w i t h res p ect to the dut y on timber,that. it but it was so enormous, beoaoee they had neglected to adop t may be too g reat a sacrifice of the revenue to remit all duties the means which would have tended to depress it.—( Hear.) Oil timber, and p ro p osin g , instead of a duty of IL 105., a much As matters at present mind, he would not be bound to sty that lower duty. His proposal was a duty of 11.55. on foreign tim he would refuse rneateeres of taxation se hush %wield mete ber, and of 10s. on colonial timber, and the duty which 1 propose it clear that by the, next year the revenue would he made to take, is a duty of 255. on foreign timber, and a duty of 30s. equal to the e xpenditure.—( Hoar, hear.) He would not now :on deals, and to admit colonial timber at a nominal duty._ e into, any defence of the Measures of last year, but in 1840 his (Cheers from the Opposition.) . Perhaps Gentlemen opposite lien. Friend versed measures of taxation to make the inc ome wish to have the duty on colonial timber retained, but I leave equal to the expenditure. In 1841, likewise, measure were the House to judge which is the best plan and the wisest policy eneepetsed which, as they considered, would have the tendency --to lower the duty and encourage the introduction of the best to make the revenue equal the expenditure ; he was, there- timber, or to lay on a duty of 50s. on foreign timber, and a fore, on principle, ready to admit that noW, in 1n42, they ought duty of 20s. on Canadian timber.—(lleanhear.) Sir H. Par to make some exertion to that effect 1 and not having begun nail is right. I cannot help thinking if your object is with this measure last year, ttod the affairs in India and China to relieve the pressure on the spriugs of the industry still requiring expense, agreater taxation might now be required of all classes—the ship-builders, the owners of land, the than last year, but he could not conceive, even making this owners of manufactures, the builders of cottages, and admission, that the deficiency was so great as to make it nem!. houses of every descripte n—if your object be to make sary to resort to the income tax.—(llear, hear.) He thought reductions in any article of consumption, I doubt very it was admitted, as far as principle went, that it was a tax to be much whether the reduction on the duty of any other article resorted to only in times of very great emergency—admitting would give such general relief to the active industry of the that fresh laws might be imposed in the emergency of war, still country as an increasing facility to the importation of foreign the emergency must be very great indeed which would timber—(Cheers) —if you can do it with justice to the interests require such an ceertion as this.—(Cries of " Hear, hear.") of the colonists. Sir, with respect to coffee, lam really sur- And with reped to the objections to the income tax in prised at the opposition made to the reduction of the duty on point of authority. He had first the authority of the Right that article.—( Hear, bear.) After the evidence taken before Hon. Baronet, the First Lord of the Treasury, and then of the the Import Duties Committee as to the gradual increase of the Chancellor of the Exchequer, against adopting this tax iii pre- consumption of coffee—after the evidence given by the ference to others. When, in 1840, his Hon. Friend ( Lord J. keepers of coffee-houses in London as to the immense Russell) p ro po s ed an addition of five per cent. to the Customs importance which the labouring classes attached to its and Ex c i t e, an d ten per cent. to the assessed taxes, the Right cheapness, I did not expect to hear from the opposite side any lion. Gentleman said they thought it the best course that could objections arising from the sacrifice of the revenue.—(Cheers. ) be pursued ; and with the deficiency of less than 2,500,000/., Sir, I did consent to run the further risk of a large deficiency to resort to a neck tax on gene: al articles of consumption, or an in the revenue, by loWering the duties on coffee, making the income tax, was not advisable.--( Hear, hear.) On another total deficiency to he supplied equal to 4,300,000/. Sir, Ido occasion, when the Hon. Member for Birmingham brought not deny the force of the objections to a tax on the income of forward a measure proposing a tax on income, the Right the people.—(Hear, hear.) I expected to hear that it was a Hon. Gentlem an gave n o opi n ion on the expediency of such a novel proposal in a time of peace, but is there any man who tax ; but th e Chancellor of the Exchequer said it was not can be deceived by such fallacious and injudicious observe advisable to lay a tax on capital in a diffused state, but that it tions?—(Cheers.) Sir, it is the public necessity which justi• should be had out of its sources.—( tlear, hear.) Such at any fies recourse to that tax—(Chears)—whether it occurs in time rate was Ins opinion in 1840. That was his objection to of peace or war. And because you do not hear the sound of an income tax. He (Lord J. Russell) had seen it rsperted the cannon—(Cheers) —ringing in your ears, you draw the elsewhere, that it was better to lay taxes on capital which was hasty conclusion that you are living in profound peace.— distributed. He did not mean that the Right Honourable (Cheers-) Elevate your vision till it embraces your Indian Gent'emen were justified in coming to an opinion, now that frontiers —look to the war you are carrying on to the West of an income tax was necessary, but he only stated them as the Indus.—(Cheers.) 1 say nothing of the justice of it— authorities for saying that without some very great necessity but looking to the war we have to sustain, can you flatter your and difficulty it was preferable not to resort to in—( Hear, selves that y ou are living in a time of peace?---( Hear, hear.) hear.) That, in fact, was his (Lord John Russell's) objection I.oeking to the Syrian expedition, and concurrently with it to to the measure of an income tax. He thought the deficiency of the China expedition, I ask you do you want proof of the financial 2,500,0001. might be easily supplied by reducing the restrictive necessities of the crieis—and can you be ignorant that you are i p m o p s o i t s i e o u t . h ” i s ta Sir, b u e o c r a o u r s e mind ou whate- system, and the addition of such taxes as might make up the Nobleing in a time of tranquillity ?—( Cheers. ) Sir, the whole sum required, even if they had recourse to the increase rinoofo L r o o r ig d u sa b y t s a — te `: o D f o y n ou ot r e some assessed taxes which had been taken off to the amount 07 2,000,003/. by Lerd Ripon, in 1823, for four- the impression of foreign countries is. —(Loud cheers.) Do I policy, and if you have a deficiency to supply in time of peace, wheeled carriages and horses.—(Cries of " Hear, hear.") But the evil of a tax of this kind was not confined that which you believe to be just and consistent with sound and if you think it more just that the affluent classes should to this ; it was cne which was universally felt, and its being I universally Mt , is a better argument against .t than the mo st i contribute, than that you should impose taxation on articles of refined arguments which c--old be mad e us e of—he meant its Cheer inquisitorial character.--:,Hear. Hear. hear.) Its injurious effects corn umptiam have recourse to that policy.—(Loud ing• ) I think if y ou allow y ourselves to be influenced were great : it would eleliee the honest tradesman of small by paragraphs in newepapel 5 , you are not acting a income to reveal the amount of his income, which would be worthy part, if you attach importance to them.— made public to the community ; and again, it would (Cheers.) If You do th 4 "LA right, and which puha . THE SUN, LONDON, SATURDAY MORNING, MARCH 19, 1842 lieve to be sound policy, depend on it foreign countries will be more likely to admire you for the sacrifices you submit to, and the exertions yon make corresponding to the necessity of the occasion, than if for the purpose of removing erro-, newtst ht and conson an t with your interests.— (C beers. question is whethe r you are to make up the e)e nations riol o i he n theirt justij o ie part you adopt m easures which you do deficiency by an income tat or by laying testes on articles of consumption. There is no alternative.—(t` Oh, oh," from the Opposition.) Ito you mean to say that by any Other means you can supply a deficiency of 4,000,0001. ? (Loud Cheers.) Can you show any middle course between the imposition of a tax on property and the imposition of i° r n ec — ou ( rse to a house-tax—(Hear) Hear) Cries of " Hear, hear.") t I can only say that Mr. Pitt, in t il e r x ot o e o s t to, mayen assessed s g a e y n y e or would ta c x o en taxes consumption.—(Cries hen abapuvt 1797, adopted that course, and in the next year he resorted to a property tax, and he proposed a plan by which, taking the assessed taxes of a preceding period as the test of property, he tried to get 10 per cent. on an income tax. He was obliged to e,bandon that, and I believe the House would agree it was more inconsistent fliati st, property tax. An income tax is objected to as bring inguisitorisl. Ido not deny the force of the objec tion—(Hear) —but I believe that a tare of lhree tier cent. on the incomes of the people for the purpose of raisin e supplier which are absolutely necessary for th e c ou n try, is infinitely less onerous and more just than any other tax you could i impose.—(Cheers.) 1 have a strong conviction that if t e .h ce e d a h c ,g tu iy al srn su a m it_ w ( h u ic e h ttr ea ) ch p i er h s e o w n e w a il s l tr c o o o n g tri e b o u n t v e ie s t l: this proposition receives the sanction of the House ill be b that e e x i - f the whole of this plan receives the sanction of the House, there will be a diminution in the cost of living, which will repay to the contributor a large portion of the tax.—( Cries of "Hear.") Take the case of a man of 5,0001. a-year. He will contribute to the income tax lb . 1. per annum. P u t I say my firm belief is, that if these proposals be sanctioned by the !louse, the saving in the ecst of living may be set off against the 1501. which he will contribute, and I believe his burden would there fore be leas than it would he under any other tax which we could impose.—(Cheefs. ) The Nate Lord Mites the case of a man of 153/. a-year. Why the line must be drawn some where, and of course wherever it falls it ill necessarily peas heavily.—( Hear, hear.) It is impossible to point out any tax that will not be liable to a similar objection.—( Hear, hear. ) But even in the case of a person of 1501. or 2001. a-year, I have still a confident hope that the deduction in the cost of living will afford that man a great compensation for the actual amount of the tat he will pey.--e( Cheert.) Suppose the Noble Lord takes the window tax instead. H 6 ratitt give estemptions on account of a certain number of windows. I might say house of seven windows is liable to the tax, while the next house having six windows is exempt from any payment what ever.—( Cheers, ) Wherever the line is drawn first it must be on a principle somewhat arbitrary I must admit, and difficult to be maintained by strict reasoning, so that it is impossible to peeveht the taectireetoet of some, cases of hardship. It is not fair to condemn a tee by pointing out easels of individual herd ship that will occur under it. You are bound rather to eat sitter it in its general results, and then fairly to ask yourselves whether, by any other tax equally just, it is possible to raise the sum required to meet the exigencies of the country. — (Cheers.) Sir, said I would avail myself of the earlies t opportunity to giVe' soffit etplanetieme with regard to the machinery I shall propose tor the collection of this tax ; and I assure the Right Hon. Gentleman that if I declined answers ing that question which he put to me the other day, it was from a strong impression that I could not, in an answer to a question, give fall and satisfeefety information to the House on that subject, but that it would be infinitey better to reserve it for the period ',theft I should hese an opportunity of goir.g into thai matter illere tiro then f &Odd !AI heti thorn was no question before the House, or at least none but that of the Right Honourable Gentleman.—(Cries of Hear, hiar.) In referring to the period when the income tax was last laid on, I believe I shall not speak of a time obscure to the liousie; for though the interval is considerable, end re* perhaps hive had personal experience of it, many of shore potic”iett 1. nn!'; adilress are co e nveteant with 4"ancial sola'aetta, aid ere pettedly ai,klr of {He pfincp!e tin ialtich that tax was collected. But, in order to make myself per fectly intelligible to the whole House-, I shall, for the sake of those Members net conversant with financial detail—l must refer to some points already well known to those who have made finance their study—l shall propose as a rule for the tollecaien of the e teat; - t'i't i 'lhitrrit, speaking generally, that :ppll'ed by the Act eeadeght In tit Ltird donne, then Lord H. Petty, in 1806, in the Administration of Lord Grenville and Lord Grey ; and a reference to that Act will give to any Gentleman who may wish to ascertain it a precise knowledge of the mode in which I propose to collect the tax. The property tax was collec.ed and assessed and will be collected and assessed tinder those general regulations whieh aeple to the asseesipant end, cellec:lon of the ossensed tO.es anti the 'There grC lii ireee ecOntie to Deg:: land certain land tax Commissioners, called Commissioned of laud-tax. These Commissioners of land tax will be em ployed and required to appoint, speaking generally, from their own body, but they are not strictly limited to their own body, certain Commissioners, who will be called Commissioners for generaaynrpeaese These Cntnmiseirers for general purposes will base the sXCtioii of ortis„:: - I; - 7ho i# 4 l l . he ealled Additional Commissioners. I am new, in fact, stating the general operation of the Act of leo6. The number of the Additional Commissioners is not limited ; but, ge nerally speaking, they will be the same as those charged with the assessment on property. I will not here go into the details teelet,oblervetal. teeeeeting, the. eiscc rlent . on Bank Stock and East India Stock. There was, in toe AC!, a iffeeiel ttiosltefor, the assessment of that Stock, and I w i l l adhere to it. 1 shal l propose, so fai as the Government is concerned, that the collection, and general s uperintendence of the income tax, shall be under the control of the officers of stamps and taxes ; and by those officers, so far as is avail- Mee whit employed in duties .conneeeed with the !alit' Eax. The lie the "AVptiiiittrrient of assessors who will deliver at certain times blank forms of returns, and the inhabitants of their respective districts with minute instructions as to how those returns shall be filled up. Each person will be required to state in the return the annual value of his property, in case his property arises from land or the tent ef Pesees it its ?her!, if it comes smiler apectfica tion of the schedule A. With reseed .;,i) the prate e!,sinta from trade, I will retain the provisions of the Act of 1806. The profits arising from trade for the year shall be calculated according to the average of the three preceding years, but of course it will be necessary to provide for cases in which the trs4 has nclt l`tc7 l (larr,ied ota i for . so , long a time. But here I need not enter oeso ineeedeta . .% m...y be. the tit .t; But the general principle is that the profits arising from trade shall be calculated by the average of the three preceding years. With respect to incomes arising from professions, the calcula tion of profits will be according to the average of the year be fore.. 1 really believe the chief difficulty attending the plan of th . 6 Gogef linib±ft 4ill of:iPur hi OehettAlo teNettinif trades and professions. As for dividen4 in the Candi, a jet ffictilar provision is not required, this being% sort of property, the ac knowlsdgment of which few deprecate, and of which the amount is tolerably notorious; and since the time of Mr. Pitt end the new Assessment Act, the value of land can be easily taatiateitted; I !tin Iticeefere willing to concede to the fiEtioui•atile tbnticlftati P.i!tt flit forte, of ob jections on account of its inquisitorial nature ail apply to the incomes arisin g from trades and professions. Then I propose that the returns shall be sent to the two additional Commissioners, and shall he accessible to the surveyors acting under the Government. The returns shall be sent sealed to the toftreiselotte ‘ te, end fli ll he ifispbtzttd by then", and they shall have POWei - to send for the tiiiveyd dtfidg flt/e.r.the G over nment to make a surcharge on that assessment. Then, as the law stands new, and as it did in 1806, there is an ap peal from that surcharge to a Special Board, chosen by the general body of Commissioners, and called Commissioners for General Put:Fusel, This Board shall have extensive powers, and can d !icier: flit ether entlicritifes pfdcise informa• non as to the nature of profits. Thii protision I propose to retain, because the policy of the law has been with respect to assessed taxes, 'and with respect to a property tax, not to make the collection depend on the will of the Government, but thet it i 9 More &mei:tent with the constitutional usege that parties locally interested should he employed in the task of as sessing and collecting, because they must have the confidence of their neighbours in the performance of their duties. I pro pose to leave these provisions of the land untouched. But, though in theory it may be more consistent with constitutional usages to employ persona pos , essing the weight of local autho • rity in collecting and assessing, yet a greater objection is raised against those very parties sitting on appeal on the affairs of their neighbours. It is urged as peculiarly objectionable that parties should be called out exposing to their neighbours and those who might be their friends, or individuals opposed to them from personal or political animosity, the actual state of their private affairs. Therefore I propose to give those parties an option with respect to appeals. I propose to permit the tax officers to appoint a certain number of persons to be called Special Com missioners, and to have the power of hearing appeals as well as the Commissioners for General Purposes under the Act of 1806, that those parties shall have the full option of going before the Commissioners for General Purposes, if they please ; but, if they prefer it, they may appeal to the Special Commis .sionere, who shall be responsible to the Government, under the eontrol of the tax-officers, and sworn to perfect secrecy. The parties shall then have the option of appealing to either of the Boards of Commissioners, but, of course, this proceed ing must be final. It will not be necessary, I apprehend, to extend the operation of this provision beyond those parties who will come under schedule B. But having stated these de tails, of course 1 shall reserve to myself the power of making alterations if I think proper, and I trust the House will note think worse of the plan it some alterations be found necessary in minute, matters•,(No.) Considering the vase- _number of persons, and the intricate combination of interests involved in the working of the scheme. —( Cheers.) In., matters of principle there will be very little alteration, but in matters of detail I must reserve to thyself the unfettered power of avail ing Myself of the benefit of any information I May, yet receive —(Cheers)—for my desire is to make the Bill as satisfactory to all classes as I can.—(Much cheering.) I hope it is possible to introduce into the Act provisions not in the old to enable parties once having made a return of their incomes, whether arising from trade calculated on the profits of the three preceding years, or from professions Calculated on the profits of the year before, to make some arrang ement by which they a ma ri v e b h e eer a s b . le ; toI think assessment.—( s t m t eo h n t . e — m ( a, Hear, r 0 guardheae against fr au d an d evas ion. One n oljection against the i ncome tax it; the p eculiar severity of its operation on those who are determined to act honestly with the n everyund for e Government. 1 mea n to diminish the force of that ob j ection. ff t o the I think that without introducing an enactment of peculiar severity, the tax imposed ought to be one calculatea to give every advantage to the honest man, presenting at the same time every discouragement against fraud and evasion. I still hope to be able to effect a composition that may extend over the whole period of the operation of the Act. Ido not mean to say that in all cases it ought to be obligatory, but I think where parties are satisfied that the assessment is a just one, that a composition shall be made in the same manner as in the case of the assessd taxes.xe The general policy of a composition ought , I thinke, o admitted. In expressing my desire to make this arrangement, I hoee I shall not be precluded from taking any course afterwards by what I have stated now, but I do trust that this will be accepted by many as a great improvement in the law • I trust that without incurring any g reat risk of evasion or fraud, this com position may be effected. The House will perceive that there are three provisions in this law, which owlere not incorporated in the former law. First, there is the pon of an appeal be. fore the local Commissioners, and if the exposure of private affairs is objected to before them, it gives the option of going before the Commissioner appointed by the Government, a stranger to all parties, and sworn to secrecy, to make the appeal, and g ive his de cision on the asses utent. Secondly, a facility was given for compound ingof that for the paym ent composition to extend over a period of three years. I believe I have now answered the general questions that had been put - to me by the Right lion. Gentleman. I apprehend that ttle w n;. esent establishment of the Board of Stamps and Taxes wil). be hardly sufficient for the satisfactory discharge of the duties bat the measure will im pose upon them. All I can say on thi s point is, t hat in em ploying additional officers, care will be taken to ernploy persons of good general character and integrity, and every endeavour will be made to prevent any permanent incumbrance being thrown upon the country, from that em ployment of additional officers which, I trust, will be merely temporary. I believe I have now stated all that it is neces sary for me to state. There is, however,. (see other provision which 1 propose to include in the Act. Under the former law many persons did object to having to make the pay. men tto the assessors of the sum due by them on account of the tax. Though there might be no inquisition by them jars the private circumstances of parties, yet it was quite as painful to thew for persons in s, the peighlxturhood o know the exact sum 'raid on their property from which it could be inferred what their return had been, and what was the amount of their income. Now I propose to enable them, after the assessment is made, to make their payment or amount of the assessment into the Bank of England, without giving any name at all.—(Hear, hear, hear.) There was a proposition to this effect in the Bill introduced by Lord Henry I'etty, but I also propose to extend the option of payment to the branches of the Rank of England in different parts of the country, and I trust there will be some advantage found in not confining strictly to the principal establishment of the Bank of Enelitud in London. 1 do not know whether it is desirable that I should give an answer to other questions that have been put to me. One question has been put to me respecting terminable annuities. I was asked whether or not I proposed to make any deduction of the duty levied on terminableammities, as compared with the duty on the dividends from stock. I may state that Ido not propose to make any deduction on terminable annuities. (Hear, hear.) I feel that when we once begin to make distinc tions as to the nature of property, it will be absolutely necessary to abandon the tax. If it can be shown that the Bank of England ought to be favoured, if it can be shown that distinctians ought to be made in favour of the powerful and wealthy and affluent, it will be shown that remissions ought to be made, on a similar principle, to a assesch greater extent. If the tax is to be imposed at all, it ought to be a tax made uniformly on the income of the country. It ex. ceptions are to be made to the contribution to the tax, or discrimi nations made as to the sources from salience the income is derived, it may be applied to all. lam therefore bound to state, that I cannot admit the justice of remitting any portion of the duty leviable by the letter of the law upon terminable annui ties. No such exemption was made by the Bill of Mr. Pitt, in 1798, no such exemption was made in the Bill of 1806 ; then, though the Act had a much longer period to run, still the tax was levied on terminable annuities, there being certain Exchequer annuities to which it was applied, which were very analagous to the present terminable annuities. The principle for which I contend is that of a tax of three per cent. on the income of the country, and from that tax I make no remission on account of particular circumstances. I now leave this question in the hands of this House, and I am quite sure that it will be for the public advantage that the determination of the House should be made known, at the earliest period con sistent with due deliberation upon it. Of course, the whole financial policy of the year. and other equally important questions, together with the determination as to whose hands the Government of the country should be placed in—(lltar, hear, and cheers)--must be dependent upon that decision. If the House thinks it desirable to adopt the principle of the Noble Lord, and thinks it right that re tea should be levied on corn by a fixed duty—if the House does anticipate that by reducing the duty on foreign sugar, or any other of the necessaries which the Noble Lord recommended—if it believes that by a remission of that duty it can meet the diffi. culties of the country, then it will adopt the policy of the Noble Lord, and reject my proposition. But, after mature considera tion, I ass not prepared, without stipulation, seeing our pros es-wets and peculiar position in which we stand with reference to foreign eonntries. I am not prepared to advise the remission of the dirties on foreign sugar ; and not being able to do so, I am unwilling to advise a remission of the duty on sugar, the produce of our own colonies.—(Hear, hear.) The more 1 look on this subject, the more I consider rho sum we require, the more confident I feel that the best measure to which the House can trust for a supply, is to trust to a tax on the income of the wealthy, rather than attempting to impose the duties on articltas tither of customs or excise, which have been referred to, and in which, in =by crses, an abatement has been made. I be lieve that an attempt to impose these taxes again, especially if they are to be of a temporary nature, will much more sliaturb the applica tion of capital to the operations of active industry, than calling on each man to contribute JL. out of every 1001. of his incoMe: I haae s strong conviction that the great mass of the labouring classes in this coontre will consider the voluntary determioation of the wealthier portion Of eociety to accept for itself ; for the purpose of relieving the burdens upon industry —I have a strong conviction that on the part of the public of this country, it will be generally held as a strong proof of the determination of the upper classes to bear their fair share of the public burdens.—(Cheers. arlthouoh I admit that the tax does in some respects press with ad. ditaba!al severity on account of the uncertain nature of profits upon that portion of proaCity derived from trade and manufactures, yet, when it is considered that otie tielet object of the imposition of this plan, is to reduce the duties on the raw material of manu factures, as the best chance of a revival of commerce, I do enter. tain a confident expectation that this proposal will be especially of advantage to those who are connected with trade and manufactures. ti:th eateeet a t" these who have land, or derive their income from professions, I Im:sae abet confident expectation that, by reducing the cost of living, it will, in a greet treat, compensate to them for the peculiar burden thrown upon these. But even if I cannot offer them that advantage, yet they will, Loy con senting to this burden, instead of throwiug it upon articled of con.umption, diminish the force of the attacks of those who are astitathiss the public mind to a state of great excitement. Even if iii e them that compensation only, I trust it will be considered an advantage, and I beast that in three years, we may anticipate such a relief to trade and manufattotres, that we may be able to dispense with the tax. I trust that we may Sinsi such a re vival of commerce and industry that we may Isaac the satisfaction of contemplating a satisfied and contented people, setisaed from the proof they have received that those of the tieeitt stations in society, the comparatively affluent, are pre pared, at a critic rf get et commercial and financial difficulty, to lay on themselves a full porfiet of the charge necessary to Le incurred from the circumstances of the country.—a Loud cheers, amid which the Right Hon. Baronet resumed his seat.) A resolution was then put into the hands of the Speaker by the Right Honourable Baronet, which was read at length by the Clerk itaa!aaile: We understood the resolution to relate to the pro posed income taX. Mr. LABOUCHERE then noise to eddrsts the House, but the Right Hon. Gentleman was for some time almost inatulible, from the noise that prevailed. The Bight Hon. Gentleman was under stood to say, that he was very sensible how difficult was the task tmpeeed upon him of addressing the House, after the speech of tha /tight nom Itaeoret, upon a question of such magnitude as that under their consichatattelo He would, hoeever, claim the indulgenco of the Ilouse white ha peoeee.ted to make a few observations upon that speech. 'rise Right Hon: Baronet began by saying, that although his (Mr.Labouchere's) Noble Friend (Lend J. Russell), when he first heard of the intention of her Majesty's no^ernment to propose an income tax, had declared that he would give tUsi PabaSleeel 11 , 1 best consideration. Although his Noble Friend had made that dee - lab:non; the Right Hon. Baronet began by saying that he had heard that declaration esith incredulity, and that he was perfectly satisfied that the Noble Lord had at that time made up his mind to oppose the tax in question—Meer, hear */ a-nay, more, the Right Hon. Baronet went on to say that ihatasatt high' the the , financial propositions of the Govern ment—whether fi'met had proposed that or any other tax—the Noble Lord and those who acted with him, would be equally prepared to oppose any course which the Gover»ment might take.—(Cheers and counter cheers.) Now he (Mr. Labonehere) would not reciprocate imputations of that kind.—(Hear, hear,) eo the contrary, he was ready to do the Right Hon. Gentle. Pritiae 'which he had refused to the party opposed to him—(Hear, hem —arid strongly as he objected to the course which the Right lion. Baronet had taken, he was nevertheless prepared to avow his conviction that that course had beets adopted by the Right Hon. Gentleman upon motives worthy of his situation as a Minister of the Crown, and that he had not re. ebt!tel '.o the present expedient without believing that it was his duty to Won - attend it to the Ilouse and to the country. Ile con. fessed that he thought the taunts and imputations in which the Right Hun. Geutleman had indulge) came with a peculiarly bad grace from hitn.—(Hear, hear.) It was true that the Right lion. Gentleman had been all his life opposed to the party now arrayed against him, but he had ha:l maple opportunity of witnessing the eb.rea they hid pursued.—(Hear, hear.) He (Mr. Labouchere) thought the flight Hon: Gentleman might recollect occasions, and those neither few not taimasorteot, when the Noble Lord and those who acted with him, had stearped forward, and when the Right lion. Gentleman was in some dance from the lukewarm support or the opens desertion of his own supporters, antl when great principles were at stake--had thrown away all party reeling - a, and had cordially concurred with flue Right lion. Gentleman nun up holding measures which they believed to be for the public interest.—(Loud cheeps.) With these instances fresh in his recollection, he confessed he was suprised to hear the Right Hon. Baronet indulged in taunts whieg were equally indelicate and uncalled for.—(Hear, hear.) The Right Hon. Baronet its the course of his speech had introduced various topics extraneous to the question before the Housc—topics relating to the policy of the late Government. He would riot follow the Right Hon. Gentleman in the discussion of those points, because he felt that it was not desirable to divert the attention of the House from the great and important subject then under their consideratio st mn—a ques ti o n which demolished the greatest calmness and the o serious deliberation, and which was assuredly quite enough to oc. cupy their attention on the present occasion without mixing up wills it other questions. The Right Hon. Gentleman seemed ex tremely surprised at the course which they (the Opposition Mem bers) had taken on that occasion. He supposed it was owing to that !surprise that the Right Honourable Gentleman could not imagine that any honest and public mot ion had guided them in the course they were pursuing. He confessed that he had heard the expression of such an opinion, from the Right Hon. Gentleman, with peculiar astonishment, when he re collected thelanguage which, at no distant period, the Right linn. Baronet had held with regard to a property tax, at a time when there was a deficiency of 2,500,000 1 . to the revenue of the country. The Itight Honourable Baronet, in the de bate upon the budget, in 1840, said, that " there being about 2,500,000/. to be raised ; to attempt to raise that small sum by a property tax, or a tax upon general consumption, would not be ad. visable, and, therefore, upon the whole, he gave a preference to the principle of the plans of the Right lion. Gentleman." It appeared that all through the speech of the Biwa Hon. Baronet there ap. peered to run a tor.e of exaggeration, both with regard to the financial difficulties of the country, and, what was stilt more im portant, with reference to facts which could not fail to produce an impression upon foreign countries—(hear) —when they found such language fell from the lips of a Minister of the Crown. The Right hion. Baronet, hi order to induce the House and tine country to swallow an unpalatable impost, had indulged a language which he (Mr, Labouchere) held to be extremely dangerous when coming from such a quarter. The Right lion. Baronet, talking of the difficulties in which we were involved, spoke as if we were engaged in wars of frightful magnitude. Now he (Mr. Labouchere) did not mean to undervalue the importance of the recent effects in Afghanistan and in China, but at the same time when he heard the Prime Minister of this country which had grappled, and grappled successfully, with the combined forces of Europe under the greatest conqueror of modern times—when lie heard the Prime Minister of such a country talk as he had talked of the inroads of the barbarous class of Afighans, and of our struggles with China—be owned that he heard such language with surprise and regret. Ile could not help thinking, from time whole tone of the speech of the Right Hon. Baronet, that while he pro. fessed to believe that the proposed tax would be favourably received by the country, he had a secret conviction that a tax so inquisitorial was repulsive and abhorrent to the feelings of the English people, In ceder to persuade the House and the country to adopt that tax, he had therefore highly coloured the picture of our difficulties. He should also say that he did not that* the Right lion. Gentleman had fairly stated the alternative proposed on the Opposition side of the House for our financial difficulties. The Right Hon. Gentlemen had said that if the present Opposition had the luck to be now its office, they would still propose no other measures than those which they had submitted to the House last year. Now he (Mr. Labou chero) continued to believe that those measures which could then have been proposed—and he deeply regretted that they had not been fairly tried, ins order that they might have a full experience of the results of a commercial Corn-law, and a com mercial Sugar-law. He also regretted that the failure of her Majesty's Government, on that occasion, had deprived him of the opportunity of bringing forward the improvements of which he had given notice in the tariff. But he was now perfectly prepared to own, at least for himself, that he very much doubted whether, under the present circumstances of the country, by any mere modi fication of duties, they could fully meet the public exigencies. He that or upon other subjects, the late s h ou ld say that, upon Ministry, if they had continued ins office, would have taken such steps as they might consider most conducive to the honour and safety of the country, and most likely to equalise the revenue and the expenditure of the country. The Right lion. Gentleman himself seemed to admit that if the Corn. l a w prepared by the late Government had been carried, their sugar duty and their improvements in the tariff had been carried, there would now be no necessity for an income tax. He wished that sub. ject were well understood in the House and the country. And he hope d that whatever people might think of the Corn-law and the s ugar duty, they would know that the price they paid for them was an income tax.—(Loud cries of " Hear, hear.) He owned that w h e n he heard those ad captandum arguments used on the other side of the House,about their proposals being favourable to the poor, and pressing exclusively on the rich, he could not help thinking that when the poor and men of smallproperty came to understand that if the principle of commercial reform had been adopted they would be nefit from the change, and they would not, as in the next place, be subject to the eiFects which would indirectly follow fronts the income tax. He could not help thinking that it would not seem oven to them that the Government had taken the course most fa- vourable to their interest.—(Hear, hear.) He confessed, that, strongly as he was opposed to an income tax, and deeply as he felt the evils which would follow from its adoption in a time of peace, I if the Right Hon. Baronet had come forward with a really bold, comprehensive, and just measure of commercial policy, he should , upon the whole, have his support. If the Right Hon. Baronet had stated that his income tax was merely an expedient to which he had recourse until the trade of the country was fully developed, and that he had merely proposed an income tax, and in order to make sure fur a time of a sufficient revenue, he, for one, should not have condemned the course. He could not but regret the determination of the Right Hon. Gentleman with regard to the sugar duties, more especially now that France and other countries were about to alter materially their enactments upon that article of consumption. He certainly could not but regret that the Right Hon. Gentleman had not thought it expedient to alter the sugar duties at thispresent mo. merit, when there was every reason for making such an al. teration.—(Hear, hear.) Then with regard to the the timber duties, lie could not help saying, that from the mariner in which the Right Hon. Gentleman proposed to legislate with regard to those duties it appeared to him (Mr. Labouchere) as if the Right Hen. Gentleman was desirous of making his deficit as large as he could.—(Hear, hear.) He must say, that a more wanton and reckless abandonment of the sources of all revenue, he had never before heard of. It had never before entered into the mind of any Government altogether to give up looking to the Colo nial timber trade as a source of revenue. He now came to that part of the plan in which the Right Hon. Gentleman mainly de pended to make the plan palatable to the commercial and manu facturing interests of the country—he meant the im proved tariff. lie (Mr. Labouchcre) was as well aware as any man could be of the extreme difficulty of the subject, and he would never he found raising petty cavils at the details of a measure of that kind, if he approved of the prin ciple. If he approved of the principle, he thought it was only fair to leave to the Government the arrangement of minor details. Ile would admit that there were parts of that tariff which were great improvements upon our present commercial system. But when he considered the principle upon winch the tariff had been constructed, he considered it so failty at d so erroneous, that he believed if the House should unfortunately adopt it, the disadvantage attending it would greatly outweigh all its bene fits. Ilis Noble and Right Hon. Friends near him had already aluded with great enlargement at the field of colonial protection. He (Mr. Labouchere) was not one of those who desired that a preference should be given to the Colonies in the Home Market. Oti the contrary, he thought the Colonies were entitled to a fair and moderate, but not to an extravagant preference.— (Hear, hear.) But the principle adopted in the present tariff was a very different one. It extended to everything. There was no article m the world the trade of which was placed upon an equal footing between the colonies and foreign countries. In the great article of tobacco, for instance, the colonies had been plectra upon a❑ equal footing with other nations; and he should regret to see the day when England should inscribe upon her colonial code, " Hereafter everything shall be protected." Sir R. PEEL—There is a protection upon colonial tobacco. :Mr LA BOUCHER E was surprised to hear that observation from the Right Hon. Gentleman. It was true that a differential duty on tobacco in favour of our West Indian and North American colonies had been proposed by Mr, Huskisson, which he (Mr. L.) rejoiced to say had totally Like!. No considerable quantity of tobacco had ever been imported either from the West Indies or from the North American colonies. The Right Hon. Gentle man (the Chancellor of the Exchequer) had taunted him (Mr. L.) with having rpproved of the petition of the East India Company, praying for an equalisation of the duties on East and West India produce. He had entertained and acceeded to the motion for an appointment of a Committee to consider the petition which he had given no opinion on the subject. The Right Honourable Gentleman had alluded to his (Mr. Laboucherg's) having consented to the equalization of the duties on rum, but it should be recollected that they had already conceded an equalization of the ditties on sugar, and he considered the equalization of the rum duties as a corrottarey, and he could not but recollect on that occasion the Right Honourable Gentleman himself was al. most alone in his opposition to that measure, loudly proclaiming that it would be the ruin of the West Indian interest.—(Cheers.) He (Mr. L.) had on that, as on various other occasions, received deputation , from various Gentlemen connected with tke East Indies. They had asked him to take the opportunity to eaualise the duties on East and West India tobacco. His reply was, that nothing should induce him to propose such a measure. He had said, that if they complained of a great difference of duty as a grievance he was willing to do away with the nominal differential duty in favour of the West Indies, but that nothing should induce him to adopt as a principle, the allowing a great mono poly interest to grow up in the East Indies, in tobacco. —(Hear.) The deferential duty at present proposed, although only 3d. in the pound, was, considering the price of tobacbo, ac tually a protection of 100 per cent in favour of East India to bacco. The soil of India was favourable to the growth of tobacco, end the consequence would be eventually to transfer the whole of ouf teeneco trade from America to the East Indies, and thereby to sacrafice one.eightli part of our revenue- lie hoped the Right Hon. Gtntlerhao would recommend that part of the measure. Anxious as he was to avoid trespassing too long on the attention of the House, he could not sit down without adverting to the in. come tax. All those who had experience of what an income tax was, had described it as a most grievous burden. The Right Hon, Gentleman had proposed certain modifications of it, which might, pcthaps, in a very slight degree, obviate some few of the objections which had been made to it. He had never heard of any statesman who had not allowed that the principle of an income was objectionable. Sir It. PEEL—Sir Henry Parnell. Mr. LABOUCHERE — It was the first lime in this country the! such a tax had been proposed in time of peace. Adam Smith, the highest authority on these subjects, had objected to it as most inquisitorial and vexatious in its operation, and as one to which no people would patiently submit. In the latterprognostic he was wrong. The people of this country had submitted to it when engaged in hostility with a foreign foe it had become necessary to submit to such an impost to maintain the honour of the country ; but he believed it was quite impossible to exaggerate the vexatious nature of the tax. During the last year of its continuance there had been 11,000 surcharges made in the City of London alone, of those 3,000 had been set aside en appeal, after an elaborate exami nation of the circumstances of the parties, and 7,000 had not appealed, probably thinking it a less evil to submit to an unjust impost, than to submit their affairs to the inspection of the curious. But, suppose these surcharges to have been just, what must have been the pestilential in fluence upon the n orals of the country of such a tax, when it could induce parties to have recourse to guilty evasions, in order to evade assessment. It was well to talk of the secrecy of the Commission. ers, but in reality that secrecy had been very greatly ebeerved.—(Cheers.) Ile wished to guard against the misreprit sentatinn which showed that there did not exist upon his (Mr. L.'s) side of the House the same determination to take effectual measures which time financial difficulties of the country that existed on the other side) but he found it difficult to per suede himself that the first tax that they ought to have recourse to should be the first which the people had insisted on being taken off. the moment peace was restored. He did not mean to say that it might not have been necessary tohave recourse to an income tax in time of peace, but they ought to try all other means before they constrained the people of England to submit to a heavy burden. alien to their habits, inquisitorial in its character, more vexatious in proportion to the amount levied than any other tax which had never before been imposed in time of peace, and had always been re. served as a last resource to fall back upon in time of war. But when the occasion arose, he could assure the Right Hon. Baronet opposite that notwithstanding the imputation thrown upon his Noble Friend, he might rely that they would be found quite as ready to adopt the most efficient means to meet the difficulties the Right Hon. Baronet could possibly wish. Mr. HA WES rose to move the adjournment of the debate, but Lord WORSLEY said he wished to ask a question of the Right Hon. Baronet relative to an inquiry lie had made of the Right Hon. Baronet a few evenings ago. The question he had put to the Right Hon. Baronet was what revenue he expected to derive from the duty on corn. When he put the question to the Right Hon. Baronet, he said he would give it his early consideration. With re spect to the proposed income tax, he ;Lord Warsley; slid not think the country had had time to judge of it.—(llcar, hear.) lie believed it was not understood. There was another thing he wished to allude to, and which was, that. the proposed tax was to be looked upon as a bonus upon bad farming. One of the grounds upon which the Right lion. Baronet justified his tax, was the state of India, and he collie not help saying that it was a los tunate circumstance that the news arrived from India the night before he made his proposal.—(Laughter, and cheers.) For many years the expenses had been going on in India, and India had required a great number of troops ; but it was the first time they had been asked for an income tax to defray expenses. lie had only to hope that the Right lion. Baronet would say what he expected to derive from the duty on corn, as the general feeling was that it would be a very large amount. It seemed to be the unanimous desire of the country to know that before the Corn.law Bill passed. Sir ROBERT PEEL said his unwillingness to answer the ques. tion was from no motives that had been ascribed to him. Perhops the Noble Lord had heard the speech of the late Chancellor of the Exchequer on this subject, in which he said it was almost impos. sible for any one to form an accurate estimate of the probable amount of the importation of corn. He found that the oldest otlicers of customs and exc'se were frequently at a loss to estimate the probable amount. It mainly depended on the state of the har vests. If there were favourable harvests, the amount increased ; if there was an unfavourable harvest, it diminished ; and thus it was impossible to form an accurate estimate. Nothing could be morn difficult than to form an estimate of the pro. duce of corn ; it depended so much upon the harvests. How ever, he calculated upon the receipt of 500,0001. at all events, from the Customs entirely, without reference to the state of the seasons, whether good or bad. He (Sir R. Peel) merely endeavoured to answer the question of the Noble Lord as well as he could, but at the same time he should again say, that no person could form an accurate idea of the amount of duty upon corn, as it was so much a matter of uncertainty. Lord WORSLEY, in rising to explain, said, from what the Right Hon. Baronet had sta ed he seemed to calculate the duties to be derived from the Corn-bill at a very low rate.—(Laughter and Cheers). The Right Hon, Baronet had said tart a very short time ago that it would have the effect of increasing the duties, and it would secure a more regular trade in corn. Sir ROBERT PEEL said the Noble Lord's question could be solved in a very simple way—suppose the rests in the scale were given to an eminent accountant, it would be for him to calculate the amount of the duty which might he paid.—Laughter.) The House then resumed. The C Al 101 PiN reported progress and asked leave to sit again. The other Orders of the Day were then disposed of and the House Adjourned at Half. past Twelve. LAW INTELLIGENCE. VIOE-CHANCELLORS' COURT, March 17 (Before the VICE-CHANCELLOR OF ENGLAND.) His HoNotra was engaged throughout the morning in hearing the case of Latour v. Holcombe, which possessed no feature ofpublic interest. ( Before Vice-Chancellor BRUCE.) ATTORNEY -GENERAL V. CULLUM. The bill was filed in this case for the purpose of obtaining a scheme for a charity trust in the town of Bury St. Edmunds. Mr. Coorna opened the case for tho plaintiff, and Mr. M'CriRISTIE followed on the same side. We shall give an outline of the case in a more advanced stage. (Before Vice-Chancellor WIG RAM.) CROCKETT V. C ROCKIITT. In this case Mr. Russell appeared for the plaintiff, and Mr. Sutton Sharpe for the defendant. This suit arose upon the will of a testator of the name of John Crockett, who had been engaged in the opium trade in China, and who made his will on the 15th of March, 1831. There were four surviving children, and the words of the will were—" Be it known to all that this my last desire is, that all and every part of my property shall be at the disposal of my most tru and lawful wife, Caroline Crockett, for herself and children. The widow imagining that under this will she took the pro perty absolutely, executed a deed on the 30th of September, 1837, by which she transferred the sum of 15,000/., the bulk of the property, to trustees, upon trust for herself for life, and after her death for her children. Mr. RUSSELL contended for the children, who were all made plaintiffs in the present suit, that the rights of the parties de pended entirely upon the will, and that, according to the true construction of it, the mother and children being at the death of the testator took as joint tenants, the words " be at the dis posal" being followed by the words " for herself and children." Mr. SUTTON SuAarE contended that the words " placing the property at the disposal of the wife," were equivalent to a direct gift, and that the Court could not interfere with the manner in which she might dispose of the property for the benefit of herself and children. His HONOU a postponed his judgment. FRIDAY. (Before the VICE-CIIANELLOR of ENGLAND.) Ilic Hosov a was engaged this morning in hearing and dis posing of unoppoTrl petitions, none of which presented any f ea t u re of general interest. ,ht into ope., Gentleman, ~.i al the noun- -.,: ;se ta%Cs.--- ur3, weapon, • ~ ild be t weet , ;ht it was Henourable -, rmerßv s . ute:,the , F. •,f no circein. '.:-• Wasit -- ~,.. war. D necessity ei . merely be. there was a .-5 involved in ;• .; diffi cu l t i e s in n this situa- ...i, pr year, bor. (Cheers)-4d ..::.,e ountry coul _ 'I red the tech- • • : .:-,' lerty tax, he ,-leco } cheering. )'t ' }cinch, -. whe- 1 „, ,t .• .-- strous , as its; ~,, 0 effect of en-,'„Apil O n fur addi.4: tr. Aid, for one __,, l tarnished for is pi Honourable!' .. :r nequally anct,,,,J•r loath to tbe';pooll •.hequer) had, „xi, (A lough) ~,,A Coutiuued, No inqui- . r, nd the flighi: and an; - ) was quite un di, It gas : Press' 4:4.1. • , ay ; and be ierty tax WO le all ether • 3. to D id they higher sncitoce ivas tbit .4 iv as luitaries:,4l ssaries anioni:„l4 Right Hope s nature of, go.. ugh not w;th ~,,./ nor occasions red) ry cccasion Of 00 :be foulift to ,-1 }position, the -. le difficulties ~, 0, f " Hear'/ the cou6' against thio• 7:,! o know that ,g, there 1111,:,?a,i intry, eeougo ~;/ c i e nt,oe i a suffi Weyer streepcf;!. ccount of Its i 1. , wed in mo o: : r.r a be raiseti.4 is cussed, 0u ; .el Right floc' :4.4 he • rations io t ..ra oat the atter -01 san had noice,„ ,o as affording !L ta the Inn .sa ow, ? to eroleavourt4 give a facilitso•o to the elilietT;# )t prohibit . •yi our trade and,if neign Stali.. A in he t ;•o als,_-(lletroii, cot to distant), in some caC4ca fit, gieatly the.[l 'here, our fel? Med Or OUP;,, dis. fleli'i ' t that was t he / i in Forel s injury lido tioo t c oed al h ter d [ [uer) a 004 :.on the Stlir 0 eive one 1 t I n ot enter $, question, 00; n. Gentletoel, cork-elittedett: the targr,., applied to ht e b : and bad ccec,. ntleinan („o,e,t,r iir corapl.o,7, the subifo.,itt • :iing toebetc ~_,A! • ja p er. 'allot 1,1.',1 laid °P° P i ) : laid I.lPPlttaie": gnedfro, if; riTIS the,•l3l.l:i on the ,!e. i the the ae East', tit 4 placed o,,tt Indie.•,r, ! it i; ion that. -- arti:tri! l'i 'tieSo4l4 ' tii4tin(tiii d isOt IC, odities 6,11 A lea, wich, ..- d the GATtio ;iOg"thil, the leelg e p 'Ter, 411 °I.-,, 111 laviog,„; f , aicla ave n,,, t hColisl •-• s . e l it ..he ba d ,ri,i6;,,ii ItglAtv) it "ele .. „, h Siliele 3 . ~ .) ,r;ti'all el: ij ti'll tveete ~ir the fru ie, lut p f.. 0, the part/t.°•to ration, eel i, e in oh 1• to tle 0ner0t0.,.., of that ilie,rei lust Dot Veit ostiert bet ~i 3 wh ethe; neously ~ ,_ Manlike; rou ottP la ss oin , tholig':; to ; more 4,, ' 'eh t hey: feltr nt bi les-°OOl. its 0 f :tiro Is• D niaa ~,'t' Vra 0 tO a P 4 grer -orae‘lness fp, 4 ~,,j. reSeat.C`e to it discastft re ea to:Pidile be r at ki7i.• to, .. is asTo,vo tbi[e I , to,„ ,itier rer loe9 ok• the t° Lice . ~..i per ; or .F,,,,ofer ,e• 04, , sr ~,,; i vii, re 55,01),,, the • naoeir? i • e e tli :le th° in tbe direct it coo, aritaite.ior ,olteee; iut,heferettsk that geld of vers.' l'e:t jle erro e o.. red vorc , r „, ePi th e ea, 0'4," air leo fi" bY' ado heT Oen' o .!,:as'ebe Auer? ' " ii(sg cs ' foo4icia, the' rest,eYie eolicY ate ''!ser,i said t°S;tkPlY tbrd _o , , 1,0 igs -;,.e ebi fiis,doo r, jao4o 3 P:0 , ;the, .. 305:pf trg% .ieriiioent ite fi i, fie ai es ic• rof ' ;Protect; ,the, Patieogicrt ['ilia. loterctet Pn4:-?sjilsesr.). ,ive-'''N'grte, r ips e t ' It circa,' D .,p Which I! P'_ ,, ,oilpf thiga!4, '0 the 1 i if!, int: the. of t . il:, Huatex) _ls, ) pt, vecera,), He,(1.01.9 '',,f . tLalla he twit 4 Bli'll illigb ~jO. ;•t0 Mellpe4, the sante c:i tire. eo tire. &li e out tli 9 h he rbt, .0 thoto ; were l'' „ ter lent refe:oo if he !'"1,,,)! ord Howie .0, ilise in , lettjt., hand, tio°4oe• 'in'e°c'ielti la,ilc‘ti' 1 es trove - o p, so healilYosu rireow.e' 'old, -f this & to .bat c°.66.0, e very. 0 t v i3O f raisiog, liis a establi'" i 0 first Pieee;to entleMaep 0, soureff 0 ot ) opinion, ,e l nut haleo'or. nag to g°,,,ht. -ern tlle Itilki sddressea 1,"',,, slot:jot!' t' ~, • e ilic , siu,th tbd d e 4 1 e rofe, r how (Before Vice•. Chancellor BaucE.) Law's V. LEATHAM. This cause was ordered to stand over until Tuesday in order to allow time for an exhibit in the cause, alleged on one side, and denied on the other, to be in the handwritin,g of the defendant, to be examined by him at Liverpool. His HONOUR said, that unless the statement upon that sub ject was far more satisfactory, he would probably feel it his duty to direct an issue. ASSIZE INTELLIGENCE. OXFORD ClRClll7:—Stafford, March 16. CeowN-Countr.—(Before Mr. Justice CeesswELs..)* Joseph Wilkes, James Wilkes, Thomas Boswell, and George Giles, were indicted for the wilful murder of :Matthew .Adams, on the let of December, 1841, at the parish of Wednesibury. The deceased, who was upwards of 70 years of age,, was an old man, who resided at Delves Bank, in a cottage cot - staining two rooms and a pantry, and was a person possisssed of considerable property for his station in life. Hi a grand daughter was to have been married two or three eiays after the event took place which formed the subject of the present inquiry, and he was reported to nave ex pressed his intention of giving her 1001. as a mar riage portion. The cottage of the deceased was the last of a row of four, all built in the same style, and oss the morn ing of the let of December a woman who lived next door, hearing a groaning noise in the home of the deceased, gave an alarm, and having awoke her bust and, they went together to Adams's house, where they found the old man covered with blood, which had flowed from several severe wounds in the head. Ha died the same evening in great agony, Ivitheut being able to give any information re specting his assailants, and as the parties were disturbed before they expected, no property had been taken sway, and it was feared that no clue would be discovered vil ,ich might lead to their detection. A pistol, however, was font scl the next day by the son of the deceased in the pantry, t hrough the roof of w hich the robbers had effected an entrant e, and this weapon, which was loaded to the muzzle with powder and ball, was satisfactorily shown to have been in ti to possession of Boswell a fortnight before the burglary w as affected. Boswell was soon apprehended, and he made states nents which led to the capture of his fellow-prisoners, and from their admis sions it appeared that they had broken into the he use through the roof ut the pantry, and that Joseph Wilkes struck the old man two or three times with the sharp end of a hat emu - on the head, he alleging, as a sort of excuse tor the deed, hat Adams jobbed (threat) at him with a pikel. The hammer • was found in a field, where Wilkes had thrown it in his flight, and when picked up the iron end was covered with grey hair. The Jury found Joseph Wilkes Guilty, and A ciuuitted tke other prisoners. 111 r. Justice CRESWELL ordered the other prisons 3rs to be re moved from the bar, and then passed upon Joseph Wilkes the last awful sentence of the law. The wretched young man whose career of crime is thus suddenly terminates i is only 17 years of age. N T 11. ERN CIR CUI T.—lork, March 16. (Before Mr. Baron limo:E.) SEDUCTION.-HUTCHINSON V. witcrtmots:• In this case the plaintiff brought his action to recover corn pensation for the seduction of his daughter by the defendant. Mr. Dundas and Mr. Bliss appealed for the p laintiff, Mr. Knowles aid Mr. Foot for the detente. 111 r. Dundas stated the case. The plaintiff is a farmer, and resides on his property in the north riuing of this c ounty, near Richmond. lie had brought up a large family in respectabi lity and with honour ; and until the occurrence toi place into which they were now to inquire, there had bees nothing in that family but happiness and domestic peace. The plaintiff had a family of nine children. Two of the sons were gr own up, and had left their father's house. The one was stewai-d to Lord Bronlow, and the other his assistant. The other sons were at school. Of the daughters, one is the wife of a medics 1 gentleman at Darlington ; the others, up to the time of this unforttnate occurrence, being at home. Of these Jane Ann , the young lady who had been the victim of the defendant's c anduct, was the eldest. The defendant was a farmer and a g !rifleman, se to speak, residing on his farm near Richmond, not far from the residence of the plaintiff. He had been for years, indeed from his childhood, acquainted with the plaintiff's famf ly, and was connected with them by relationship, the first w sfe of Mr. Whitelock, his father, having been sister to Mr. Hutchinson. There was naturally a close intimacy between 'the families, and in 1837. the defendant became so much attar led to Miss Whitelock, that he made her an offer of marriloe. He was then very young, anti Miss Whitelock deck ned receiv ing his addresses. She was now twenty-seven, and he was two or three years younger. He resumed his attentions at a later period ; their early acquaintance ripened in to a mutual affection, and, finally, in 1540, on a repetition of a is offer, she consented to become his wife. He became her ac knowledged lover, was received in the family as such, and thus o btained the opportunity of debauching the daughter of his friend , the young lady to whom he was betrothed—he debauched, be; aayed, and deserted her. Previous to this the marriage . .had always, on some pretence or other, been deferred. ,His house was not ready, or some other reason was alleged for not immediately fulfilling his engagement. He con tinued to visit the house of the plaintiff, however, on the honourable terms of an accepted lover, and though. no day was appointed for the marriage, it was looked forwartd to by all the parties interested as a matter which was to take place at no distant day. He came to visit the young Ir.dy several times a week, occasionally he remained all night at the plaintiff's house; and the young people, on these occasions, as might have been expected from the relation in wi t ich they stood to each other, were much together. In March, 18-11, the defendant succeeded in rendering himsel f master of her person—she became pregnant. The defendant did not desert her all at once. Ile called once or tw ice, but she soon saw, with a woman's sensitiveness and a woman's keenness of perception, that she had lost his affections ; and, stung by some marked neglect, she wrote him a letter, in which she upbraided him with his conduct, cc , mplained that he had deserted her , and with a woman ' s spirit gave hint up, and released him from his engagem ent. In reply to this a letter was received, referring to the return of some presents shish to had made her. Shortly after, she discov. /red her situation, and wrote to the defendant once more, tel ling hint her condition, calling on him to do her justice while it was in his power, and claiming the fulfilment of the contract i: ato which he had entered, by which he was to become her hut hand and she his wife. To this appeal there was no answer. rime wore on, and in a short time her family discovered her situation. Her lather could not allow her to remain in his bout, e with het sisters, and he took a small place for her near D. arlington, whither she removed, and has since become thi e mother of a child. The defendant had offered nos atten tion, no consolation, no help to her whom he had ruined—to her, an engagement to whom, as her betrothed husband, was once his highest pi ide. The Learned Counsel proceeded to read several letters in which the defendant spoke of his delight at being engag ed to her, and his hope of their having together many, in any years of domestic happiness, until removed to another at lie, where alone true bliss is to be found. These were the ft ,cts of the case. It would be for them to say what amount c f compen sation they would think just. hoe his part he c Juld hardly imagine a grosser case. Mr. Hutchinson had bron: ;ht the de fendant into that Court as the man who had ruine d the peace of his family, and begun a bad example in an he nest man's house, and having so done it was for the jury to show Mr. Whitelock at what cost lie must commit such an o utrage, and make him feel in his purse, if his feeling were calileus to any other infliction. Jane anti Hutchinson, the daughter of the plaintiff., a young lady of a small, slight figure, and very considers ble personal attractions, detailed the facts as stared by the Learned Counsel. She seemed highly affected by the 'posi tion in which she was placed. It appeared that the defen dant made her an offer of marriage in 1837. For two years after she was with her brother, who was steward 4 ..0 Lord Brownlow, and ott her return defendant repeater I his offer. tier father did not know of it until nearly a in onth after. While he was visiting at the plaintiffs, as her lover, tbmy were frequently left up together alone in the 'dining-co ont after the others had gone to bed. It was on one of th ese eccasicns that the defendant obtained possession of her ,er ton. 'lbis never occurred but once. He very shortly a iler told her he did not intend marrying for two years, and, ten a subsequent interview, said his sister did not wish him to •risit there any more. She admitted that, at the interview be fore the eceurrence took place which led to this inquiry, thN e de fendant had said something to her of which she disapproved, notwithstanding which she sat up alone with him. Evidence was then given of the amount of the deferedrtnt's property. It appeared his father left him landed property wltic.h was valued at 6,0001. ; he had two and a half shares in a m ice, which were valued at 1,250/., and a half of the residue of his father's personal estate, which was sworn under 9,0001. 'The amount of the debts, however, did not appear. Mr. KNOW LEs addressed the Jury for the defence. His Loansiitr having summed up, the Jury retired for a short time, and returned a verdict for plaintiff—Damages, 6001. HOME ClRCUlT.—Maidstone, March 19. TilE Hoo UNlON.—James Miles, the late master of the Hoo Union workhouse, was summoned to take his trial upon two indictments charging him with assaulting two of the female inmates of the workhouse, during the period if hist told ing the above office. The indictments were returned at the last Summer Act .szes, but the defendant claimed his right of traverse, and they ac cordingly stood over to these assizes. The principal charge against the defendant was, that het had flogged girls of an advanced age upon their naked per sons. Both him and his wife had been dismissed in conseqte ence. The defendants pleaded guilty. BARON G VICNEY orderod him into custody and said he would take time to consider what sentence should be passed. CIVIL Sine. (Before Mr. Baron ALDEasoN and a Special Jury.) BREACH OF PROMISE OF MARRIAOIL—NRAME V. JELLIS, This was an action brought to recover compensation from the de. fendant for a breach of promise of marriage. Mr. Thesiger, and another Learned Gentleman, appeared. for the plaintiff, and Mr. Platt and Mr. Chambers for the defendant. The damages were laid at 5,000/. Mr. TurstuEa said the plaintiff in this action was a young tidy, twenty-six years old. She was the daughter of a gentleman,. liv ing on his property, near Margate, and was one of eight chirdt on ; and at the time of the first intimacy with the defendant, the IQ ain. tiff anti her sister were on a visit to their brother, in Loudon, where they were introduced to the defendant, who was the son. of a gentleman of fortune, living at Greenhithe, and who at this slime was employed In the house of a merchant in London. This; was in June, 11540, and after a short acquaintance, the defendant wrote to the plaintiff, and made her an offer of marriage„ and he was received as an accepted suitor by the family, and continued to correspond with the plaintiff until the month of August in the following year, when he addressed a letter to the plaintiff,: in which he declared it to be impossible that he should fulfil his promise, and he assigned as a reason for it, that his father was entirely opposed to the match, and that he could not disobey him. The Learned Counsel said be should show that this was a mere pretence on the part of the defendant. 'The Jury would see that it was only a false and hypocritical pretense. and that the defendant desired to break off the engagement with Miss Neame, for no other reason, than because he thought lie had an opportunity of making a more advantageous union with another lady named Watkins, who, about this time was a v.isitor at his father's house, and who was possessed of some propenty in her own right. Witnesses were then called to prove those statements, 'when the Jury, after deliberating for a quarter of an hour, returned a verdict for the plaintiff—Damages, CA/. Le FIRE IN HOLLAND-STREET, BLACKFRIARS.— -Last night, about ten o'clock, a fire broke out on the premises of Alessrs. Wilson and Co., hat-manufacturers, of Holland- street, Blackfriats-road. The premises of Messrs. Wilson occ. spy an immense space at the rear of Holland-street, and besides I saving a large frontage in that street, their manufactory adjoins that of 111essrs. Shaw, the ironmongers, at the corner of the feet ; and abutted close on the mar of the adjoining housestesi r as ßlackfriars-road. As soon as a plentiful supply not be the obtained, the flames were quic kl y subdued, but bel ,e entire of Messrs. Wilson's manufactory and stack at I 0,0001• pletely destroyed. The loss of pr o p ert y is estimated I at least. os -UNDER-EDG/1 CHARTIST MEETING A T WOoTT MA RCit 15.—A Correspondenitacewroltots to inform us of en p .he i Tuesday, the Mayer immense meeting held at this Hall, for the purpose a having refused to grant h t e h them pt he Chartist Convention. M ews . appoint ing delegates er with Air. Henry Vincent, ad peo dres p s l ecl e w th et e e Philp and Roberts conjunction‘4. to e teleeted the delegates; the former a whom, in k principles and purposes of the Chatter. meeting Many manottilfaCtuerers, and a large body of workin. t n o prouggvas l ag 11 tg Clbattipas prowl • . fd, flii ;tt•riif en o' i • ~ ,c r 4'