The Sun. — London, England, 1842-04-14 00:00:00

; a io tho re` . ' u c ould ; ' olle ll6l itot o as a go o nd if 1: It the,:i icle lepentling, ed our to , , exist , e loe e 4 5 dull% vris o' 1 ; the ser ui ve I V( .11 ) ro Soil P • c uP LT 010 or to , n for m o• ased ea° (2 . to cle Wild th6Y, -•.. h 'itirr i e i. '-ii•- ' - not thin!. ,- needed. the is:yeateest indulgence in addressing do r eams on that occasion. It was his duty to give the e i ztri °us for his humble viee in favoUr of je - • ee ta . ( -- Having arrived. at the conclusion that the ineoin e. t was unjust and oppressive to. the people, he was ,bondcs, to give it all the opposition in his power. He ~•uu incom e tax, because if they had a property tax pro etie"red there was no one in that House that would eup rt it more strongly than he should, for he knight a' t : Said to carry his views on that subject to an ex travagant height. The results of labour should not be .. :. , 4 ( . ; • Qd until they assumed the form of fixed capital. He was i. t., therefore, arguing against a property; tax, considering .4_S. he did, that a property tax -was powerfully contraeteu will: an income tax. He should endeavour to compress ... , 41 , ,e arguments which had convinced him of the injustice e, afin income tax into as small a compass as possible. The , r6t- Of th , kse arguments he derived from what was ad ,,'"4tted oil the other side of the House, viz., that to hie Po an inCome tax, they mirk have a ease of uesen t , ~,i . ecessity, that -there must be a most stringent necessity, t . o justify such an imposition. He confessed that thet /le cessity hal not been made out. The - alleged ease et .. necessity assumed a double aspecte-.first, the want of IT°n°3-; next, the want of means for supplying that want. he money that was deficient was five millions in the '• eii9rse 01. two y ears. Had the y no other mode of making this, what he should term for England, paltry (led , e i l • e lleY, than that proposed ? That was all they wanted-e -t'suw, then, must they supply it ? Was it necessary to . h ave recourse to an income tax to supply it ? He could , not believe that - such a necessity existed until it was de ., i nonstrated. The Noble Lord,-the Member for. Liver- I t ? ° °!, said, talk of sugar and talk of timber, the revenue ' l3 al these articles was not productive. Now, .. there were no two articles so certain of consumption ' l s these, and when the Noble Lord talked in this way, he s hould bring a practical demonstration. He (sir. O'C.) fe 'ueved they might make up the deficiency by these two articl es . Why not make the experiment — why not try t a eme means ? There was no tax oftener spoken of, and taw f requently e f heard of in that House, than the probate died. They had an instance of a Nobleman who had 7, y died leaving a million of money, on which duty L . " paid, and landed property worth 100,0001. a-year. on j' e l licli there was no tax at all. Was this fair, and on '` face of it to resort to an income tax ? It was net ri ght t , to give a preference to a single class, and to tax l ' i ' l eiabouring industry of the country. It was not just o resort to an income tax until they had tried the other ' m t , lieriments. They had taken off 24 millions of taxes.. 44 was there not one of those that would raise the five :qiions of deficiency ? They had taken off 24 millions, • 41 was he not therefore.safe in saying there were other -e tatirces from which to obtain this deficiency ? Why h li d they not reeive some of them ? He said tat one :lt% of what had been taken off would prevent the --, n ecessity of an income tax, so that it seemed to him t hat; thee , had made out no case for the necessity of this 4 teome tax. For his part he never would consent to l 4 income tax unless in time of real war. He thought i t, • ', ought to be a war tax, but not such a war as that in • e g t he eastern dominions. He was sorry to hear the Noble Lord exaggerate, he hoped, but described, he feared, the Perils that attended that war. This might be supposed I{ ,) make out a case, but he (Mr. O'Connell) did not think that for such a war as that they need resort to an income l '", mere especially as they themselves owned the defi , e l lency, even with this war, was only what he named. ',,,e thought it was Lord Brougham that first said that - r.' hgland was bound in her own recognizances of I)0 ,000000/. to keep the peace with all the world. He (41 r• O'Connell) had heard Mr. Hume repeat that sen e'ence, whose voice he hoped soon to hear again.— k - L'aughter.) This debt showed to the world the weak "SS of England, and prevented her from speaking in that a uthoritative tone in which she should speak to the na.- 4 " 1 13 of the earth. He thought their policy was to show t ° the world their resources, and not their weak 11teessee-(Loud cheers from the Ministerial benches.) their thought they might have - occasion for I. "eir resources, and they ought to husband them. ( '.rer e they safe with Russia ?—(" Hear, hear," from • ~,01. ;eibthorp.) There would be the perils of real war. ee " ere they safe with France ? He had heard the King • "' Prance lauded in that House until at last he felt dis • ..klisted. Ho had heard him praised because he was not a . War maker. But they were not safe with France. — 'ik" }fear, hear," from Col. Sibthorp.) They were not :l 41 e, are in their lauded King. They had great peril, too, `' i ii. 'Arnerica.—(Cheers from Ministers.) He understood ?, ~. 'ult cheer, and ha expected it ; but he repeated they 4 h ere i n peril in - America, and they were in greater peril : 4 .;:'!cause they were in the right in the present dispute of the right of search. In the case of the Creole they were unquestionably in the right—(Hear, hear)—but •• ey were not on that account one bit safer from Arne ; ‘ 4l pride and. American jealousy.—(Hear.) And he was told that having shown their perils, they ought therefore ' t° lay on an income. tax. - Not so ; they ought to hold l ack l that income tax as a weapon which they could .11d in terrorem for the enemy, to which they could re 'rt if ne cessary, and show their capabilities for defence ‘‘,(iben actual &inners arose. It would be an answer 15 e their 800,000,000/. arginnent.—(Hear, hear). Let th em not, then, throw away that tax now, but retain it for the h `te perils which might happen. When that tax shall oe been laid on, when the burdens were felt, when the ' ITeration of it on the intellect, and on those who had lot life annuities and precarious incomes, did they think t 'lat th e knowledge then that they laid it on when it was 11, 11,qt necessary, when it was not required , coup l e d with 0 n injustice,would not make, them inatiy and formida -1 j ') e enemies; and raise a cry which was raised before, too 11, 1 and too universal to be stopped, when the people I ' l ?tiess i l a Reform Parliament ?—(Hear,hear.) And let them L t 'ollect that. those who would call out would be men of . et e ,•• ie. Iligenee and understanding, active and industrious, , b . ..t , form the most formidable leaders and fomenters of s'"lie.opinion in Europe. -- That cry would go abroad, . 1 : 1 4, 1 with that cry, raieed so powerfully, would they throw ; 4 t weapon away which would be magnified in reality „.' , en beyondits own capacity, if they kept it in their „ 'lnoury for active war. He had opposed this tax for ,''' '' . 6 reasons, -because there was no necessity for it, and l'eeause no necessity short of .actual war should induce tileni to resort to it. He opposed it also from its vexa tious nature, its inquisitorial, prying nature, which would t ee made use of in many instances for the purpose of k r atifying idle curiosity, and in others to exercise a Power of despotism over private property. Their accounts e ' er( ' subject to be examined by the surveyors, the in . Zetors, and then there were additional commissioners, • 4 general commissioners ; they were authorised to t )t ''' , % books, to require statements, to demand accounts th e 'Vtn e fit and loss, at their own discretion and caprice ; th e / Would reject any statement, and make estimates of lee 'r own ; they would take the clerks of mercantile • e,O) and question them. This tax was of that species • d e 'eh this House should he exceedingly- loth to intro ice • t int o the country, and he (Mr. O'Connell) repeated hat it should not be introduced except at a time when ac tually required, a state of war, at which he hoped this en ' in luitry would not soon arrive. He had objected to this t 7e' o as unnecessary, as being not justifiable except in the i - t 7 B 4 e of war, because it ought to be a war tax; because of inquisitorial character ; and lastly, because of its g r ant, gross, and palpable injustice. What injustice ' l l , l. be so great as that of the unfortunate clerk with e i:)(1 a year, whose salary is not worth an hour's pur te I Lses whose dependence rested upon the capri hundred,,l 41 , Per of their masters, whom ill health or a h t t 'tee accounts might deprive of their situations, should , ' t eompelled to pay, as long as lie holds that precarious Withmo re 3001. a year fee simple estate—he would pay no t - e c we than the clerk ; yet if he were to die to h-orrow, there would be 9,000/. • worth of pro rtY at least for his children. They might call h l `tt justice if they pleased; in the nantie of commonsense 1," denounced it as arrant injustice.—(Hear, hear.) 'lase were the reasons which convinced him that he - OrAt to oppose this tax ; he opose it, thereore, as ti log an income tax, and not at all as d mixed up as a por tril of a property tax. . He considered this as a struggle t ; P aintiiin the landed aristocracy alone, to enable them "en up their rents at a period when destitution . and :trees existed in every other branch ; it was a tribute • , the landed interest, and they must accede to it, be fl ~e r 1,,1, e the landed interests wore the masters. At a pe it'll like the present, when so much distress existed, was e l w ell to declare that they were legislating for a single e,:'sEvery one of these ;impositions i lt to support the aristocracy in their wealih. For his ta eli t,, w part, he was unquestionably an advocate of free 5 ro de, but not for bastard free trade — not free trade in tra de article and restriction in another. Show him fre e in corn and he would support it.—(Hear, hear.) Lord ELIOT said the Right Hon. and Learned Gen je!tuall commenced his address by apologising for speak th4 on a subject which referred only to England. He q) ° ll ght such an apology was quite unne cessar y . In the Cesrvations with which the R i g ht Hon. and Learned ntlenian followed up his argument relative to the ti t piget of the Noble Lord last year, he followed tt,„7. course of the Noble Lord, of studious l y th '''!litise to mention what taxes might be instituted for : ,1• h'' Income tax. They did, indeed, mention the pro :4::'ll4tu duty on landed property. After what the Right ei du• and Learned Gentleman said relative to the perils , n l - k this coun try he was surprised at the deductions he l ifs, i. l ( 4 : l draw n ; he (Lord Eliot) thought they were never u t ter prepared , to meet perils than when the credit of e •.' 1./ 0 ' country was sound.—(Hear, hear.) The Right . erl u• ancl Learned Gentleman alluded to the inconveni ,•• lei ee3 of this tax, but in his (Lord Eliot's) opinion, his ~•.• ght Hon. Friend had essentially obviated that by the mac hinery eee he proposed to employ.—(Cheers.) But the '!e: e e a nion of their discussion now, was, for the bringing '-t.4• ,c`f the report only, and would it not be much better . I )• i •s eafi giscuss that part of the question when they were t e 'n fr . (G le acquainted with the machinery?—(Hear.) He en e th e d Eliot) had, in the course of this debate, been made .'ll '/,,. subject of some misrepresentation. .11is Hon. and ' itil ly necl Friend, the Member for Liskeard, did not t e , l 4 t de . to him personally. but he spoke of all the repre 4tives of the-agricultural counties who opposed the ete k i e Lord l as t year, and supported the Right H on. ' li : t ee r Pet no w . Ile certainly did, in common with ot hers, ' ;,, i ‘la clirran the budget of the Noble Lord , a nd he i,:i't, p,, now 40 v , object to the principle of a fixed dut y r‘e; 'ie 4 use it did not benefit the consuiner, neither t` •.. ‘ 4l, It beneficial to the producers of corn. He `g..4 ti i ,,,.. 404 Constituents that, and lie did exhort I,'' , ee ' to resiet the proposition of the Noble Lord ; they y' ' 4e4r ed with h' • I ' ' • sk *h et , r un fn. 14 opinion, but he did not know ) •: , ,,,i, N ) nee that was the reason why they sent him to I ar •\-',lileeeirlt- At his own bustings 'he was asked by Sir W. ee e .'4 4s ,"swortli how lie should aet, if a material alteration in e. 340• 1. ‘'orn-laws were proposed by the Right Hon. Rae '; ce , I hl„ ', he said lie was inclined to stand by the sliding ,ti ( , ti s , b ut he was • not prepared to support that altera s te ett ' i Whi c h was no t calculated to benefit the agricul- Ne e b ody.—(llear, hear.) The Hon. Gentleman op ir '''• had talkedclass interests, and yet they told about 1. ,' , ‘ that he had been inconsistent. He thought those •. I hr , 1 6 , t utemeuts could not agree. He always had voted ' .a ; II `PPor to thed3ritish farmer. ,He did not think that ke tit 'tu why had entered his tOrtunes in a Government Justified in giving up his situation under that Go- ISti3;! t() verninent, •and therefore he did not think it right to ,give up his place and go back to his constituents ; but he did pa to his most influential constituents, and said if they though t that he had deceived thuna he was ready to give up his sYac in Parliament.—(Rear, hear.) They one and all replied, that he had not been guilty of any deceit ; they all approved of his 'having supported the Right 13aronet. With regard to the tariff he confessed he was not at that time able to give an opinion on 'the subject, but ha would say now that many of his constituents had expressed great alarm at entain parts of it, which he thought was entirely without foundation ; more particularly with r, , gard to the importation of cattle and meat. He thought their fdars were quite ungrounded, he did not believe that the importation for mauy years to come would be such as to influence the markets of this king dom. With regard to the income tax, lie thought it was not necessary to say much on that question, ho thought it would he better for Hon. Gentlemen, who had all ad mitted that some tax was necessary, should have pointed oat what tax was biter--(Year, hoar.) They had pointed out the assessed taxes ; bat ho thought they ben shown by his li. n. Friend to pre.:s more unoqnally than the income tax on the pour,lr classes ; but as the lutist objeetiou to this tax was that it was inquisitorial, he thought it would have been better that they should have waited till they were ac quainted with its machinery. He believed that the pro position had given great and general satisfaction. Mr:HANES said it afforded him a great deal of sa tisfaction that the Noble Lord who had just sat down, and who answered the Right Hon. and Learned Gentle. man, who spoke so well and so pertinently to the question, should have given so little of kis speech to that important subject. His speech was purposely occupied in defending himself from some charge which had been made against him relative to the Corn Bill. But though the Corn Bill was not the question they were now dis cussing he (Mr. Hawes) should not follow him through that part of his speech. He would beg to point oat a strange ';inconsistency. ';between the Noble Lord and tho Right Honourable Baronet. The Noble Lord said to his constituents that he did not expect that there would be so large an importation of cattle as to affect the prices at home. He (Mr. Hawes) should be glad to know how the saving then was to be obtained which the Right Hon. Gentleman, the First Lord of the Treasury, held out as the inducement to accept this part of the tariff.—(Hear, hear.) The Right Hon. Gentle man said that he thought there would be a saying equal to the tax imposed—the Noble Lord, a Member of the Government, having access to the same information as the Right Hon. Gentleman, said he expected no such thing.- 7 (Hear.) . But with reference to the agricul tural part of the question, the Noble Lord had forgotten what he said on the hustings. Ho said there that this was a landlord's question, and that would justify all that had been said—that this was a party question—a Corn law ought not t 3 be a party question, but one affectince b thA whole community.—(hear, hear.) He - .might be permitted to state that when the llon. and Learned Gen , tleman pointed out the injustice, arbitrary character, and inequality of the income tax, the Noble Lord gave no sort of answer to that ; and this brought hint to the question now before the House—Was it necessary to resort to an income tax ? Was the expenditure of the country such as to justify their referring to this tax — the most odious and unpopular, and which Could 'only be called for - :rithe time of great necessity, and when na tional.da,nFser was to 'he apprehended. • He thought it was most insecure to place the finance of the country at a time of peace upon such an unsafe foundation. There were now two distinct plans under the consideration of the House—that which comprehended such a reduction of the duty on the great articles of consumption as would increase our trade and revenue; and if that should be un successful, other sources were open ; there would be no diffi culty in finding taxes which should not press on the pour. He contended that they diminished the productive capital of the country by the tax, and that the labourer had, on that account, an interest in the question.— (Hear, hear.) The opinion of Mr. Huskisson had been alluded to, who, in 1830, said that he was adverse to an income tax, while he was in favour of a property tax. And many others drew a clear distinction between them both. In the year 1798, when Mr. Pitt proposed his tax, Sir Francis Baring drew the distinction between an income and property tax, and contended that no in spector ought to interfere with those who lived by their talents and professions. The whole course of the pre sent debate showed that they ought not to have recourse to an income tax, except on some great and pressing necessity. The plan of the Right Hon. Baronet was utterly at variance with the plan of the late Govern meat, and was very different from what they had laid down previously to the late dissolution.—(Hear.) The Noble Lord, the Member for North Lancashire, stated, last June, what he considered to be the grounds of the dissolution, and what were the expectations he raised ? That Noble Lord said the question for the country was, whether the corn monopoly was to be done away. They certainly declined to touch sugar and the other great monopolies, and that was the dis tinguishing characteristic - between the plans of the Right Hon. Baronet and the plan of the late Govern ment. Let them first seek to obtain • the necessary amount of revenue, by means of the removal of restric tions on trade, and let them seek to do so by doing away with the great 'monopolies. The Corn-laws and the sugar monopoly were retained, and though the pro vision laws were altered they had the adMiSsion of the Noble Lord (Eliot) that the alterations would not Much benefit the consumer.—(Hear, hear.) But at the same tithe they exposed the labourer of this country to the competition of the foreigner. He acknowledged that the alterations would be beneficial, but he regretted that the weals, and not the powerful, monopolies 'were at tacked. Those great monopolies were the 'cause of the national distress, and therefore it was these that should be attacked. The Noble Lord' (Stanley) said that the Corn-law of the Noble Lord, the Member for London, was scouted ; but , by whom was it scouted ? By those counties which returned Members favourable to the Corn-law monopoly, and they had not forgot what was the representation of the Noble Lord respect. inn county constituencies.—(Hear, hear.) But the country he believed was beginning to open its 'eyesto the real nature of the question, and at a late meeting, held at Ralston, the farmers said they preferred a fixed duty to the plan of the Government, and carried a resolution to that effect. The Noble Lord proposedlast yearby a fixed . duty of Bs.on corn, and by a reduction of the duties on timber and sugar, to meet the exigencies of the country ; and the late Chancellor of the Exchequer said, that he - believed by those means he should receive money enough to supply the deficiencies of the country, and that he did not think he would be compelled to have recourse to an issue of Exchequer • bills.—(Hear.) And if the Right Hon. Baronet made a reduction in the tariff, let it be recollected that he re- quired money in hand to supply the deficiency it would occasion. Balt the Noble Lord did not content himself with opposing the plan of the Right Hon. Baronet, but he showed there were other sources from which an aug mentation of the revenue could be made without having recourse to an income tax. He (Ntr. Hawes) believed there was no necessity for resorting to such a tax because they were paying off at that moment 2,000,0001. of the national debt. Mr. MASTERMAN asked when ? Mr. HAVES would show tl:at it was so from sources which were equally accessible to the Hon, Member as to himself. There was a paper laid before Parliament on the 22d of Juno. 1841, by the Secretary of the Trea sury, which showed that between 1831 and 1841 they had paid 221 millions of the national debt, and they were going on at the same rate of payment.—(Cheers.) The amount of the debt in 1831, was 838,549,9 031 , and in 1841, it was 815,957,93G1., making a difference of 22,591,2671. lie begged to call the, attention of the Hon. Member to that aatement, and to ask him if they were not still reducing it at the same rate? He, there fore, asked if they had not other resources left them without going to an income tax ? and While that was the case he would never consent to such an impO'sition. He held in his hand another paper which showed the effect which a reduction in the price of articles in general con sumption had in increasing that 6nsumption. He took the first 13 weeks in every year, from the year 1829 to 1842, and such was the regular indication of a reduction in consumption when there was a rise in the price ' that if a barometer could be applied , it would not be more accurate in exhibiting a dependence of one. upon the other.—(Loud cheers.) In the year 1829, the quantity of corn sold in thirteen weeks was 514,407 quarters, and the price I!_ts 745. 11d.; in the year 1830, the quantity was 905,000 quarters, and the price 58s. 4d. He would not trouble the House with the entire statement, but the dependence of increased con sumption upon reduction of price, and, vice versa, was invariable.—(Hear, hear.) Therefore there were other sources besides that to which the Right Hon. Baronet went to make up the deficiency of the revenue; but with regard to the income tax itself, every person who • had spoken admitted the inequality and injustice of the tax —(Oh, oh) —why, the person who commenced the de bate admitted it. No person could faicly say that the profits -of a man's skill or talents should be subject to the same amount of taxation as the same amount of profit de rived from land—(Hear, hear)—or that 1001. a year de rived from the one was equal to 1001. a year derived from the other ; but that was only one of its ine qualities out of many others. As an illustration of the mode in which it would operate, he would state an example of what had occurred under the old law, and the House might depend on the truth of the statement. Two individuals in the same, business, and living in the same street, were called upon by the collectors of the tax, and one of them paid 400/. of taxation while the other paid nothing at all. And he explained to the commissioners the reason why he did not pay the tax. He said that he was not in the receipt of any profits by his business, but that being in possession of property elsewhere, ho was so far independent of public opinion, and did not care that persons were aware that he was not making anything by his business, while his neighbour, being possessed of no property, was obliged, fJr the sako of his credit, to say that he was making those pro fits which he was not. (Hear, hear.) He also objected to the tax because .he thongllt it would confer too much power' in the hands of the (10Yerilmetlt , rr (hear, hear)—and would be likely to induce them to engage in war and incur expense,—(Hear, hear.) The late Government, then, as far as was possible, were determined to raise a revenue by stvikitig at the gFeO monopolies, and not by attacking the weak, as their successors had done, and that was the great distinction bet Ween the plans of both Governments. The people in !reneral were favourable to the alterations in the tariff, and they believed that tbe inquisitorial part of the tax would altered by the louse that it might be berms, ale wtaild ask vihetlieF . $ l 4 papel:' in the- Country ported the income tax in all its proviSimiS It had ii4t the support of that paper which aid more fur the Tiorty opposite than.all their speeches , It was not supported by the Times Newspaper. He believed that the louse would act unwisely in accepting such a measure as the income tax, while it rejected other measures which I would necessarily promote the welfare of the country. Lord ELIOT said, in explanation, that he had not THE SUN, LONDON„ THURSDAY EVENING. APRIL 14, 1842. - • ?•.• expressed on opinion, to the effect that the new tarati would not. have the etfect of reducing the price of cattle but he hid said, that he did think the contemplated: change would not affect the home market so. seriously as some parties seemed to apprehend. • Sir J. GRAHAM said, that he did not know that he should have thought it necesssry to trouble the House with any observations upon the subject under its consi deration, if the Noble Lord, the Member for Landon, had not. in his pla,:e,last night, in a very pointed man ner, expressed some surprise that he (Sir J. Graham) had remained silent during that discussion. The Noble Lord was very complimentary, in singling him out as a person whose bounden duty it was to aildrels the House. For his part, he should have been perfectly willing not that he denied the great ability which signalised the speech of the Hon. Member for Liskeard on last night ; but he should have been perfectly willing to rest the case of the Go vern:nent neon the speeches delivered by iiils colleagues on the two former evenings! He had not the slightest wish to prolong those debates, which he had reason to believe, upon testimony which was undoubted, had a direct tendency, in that preliminary stay of the pro ceedings, materially to injure great public interests. — (Hear, hear.) - Testimony to that effect had been given to the House by the Him. Member for London ; it had been given again directly that evening by the Noble Lord the Member for Liverpool ; and it had not been dissembled by the Honourable Member for Hull. If he mistook not it was also acknowledged by the Honourable Member for Leeds, who opened the debate that evening The Honourable Member for Liskeard last night observed, that there had not been a strong indication of public feeling with regard to the measures which her Majesty's Government had intro duced; and that had been, he believed, still more explicitly acknowledged by the Hon. Gentleman who had just sat down. Indeed, it would appear, that all expectation of a successful opposition to the proposal of the Government. now tinder consideration. had been abandoned. Th .teafe of the finanCes of India, and taunted. the Right Hon:Ba ronet with having exaggerated the difficulties of the Indian re - - - venue as one of the reasons which necessarily led the Govern mentto provide more ample resources to meet the deficiency in the revenue. It had never been asserted by the Right lion. Baronet that it was the duty of,the British Parliament to supply the immediate means of making up the deficiency in the Indian revenue? But the flight Hon. Baronet had stated what was an important fact, namely, that when ord Auckland entered upon the Government of India, there was a surplus in the Indian Exchequer of 1,500,0001. Since that time, in India, as well as the country, thei e . was a growing and progres sive deficiency. The debt had been increased within the last four years somewhere about seven millions, and at ,the present moment the expenditure in India exceeded the in come pretty nearly to a'o,ut the same amount as the expen diture of this country exceeded the income of this country, namely, about 2,500,0001. Now his Right Hon. Friend flieu s ght that in the present state of the circumstances of that country, it might be necessary that the credit ef 'Great Bri tain should be brought to bear upon the Indian deficiency.—(Bear.) Bat he (Sir James Graham) put it to the Howe, if such a necessity should -vise, whether it was not the duty of a provident Government to provide re sources which might sustain the credit, and by so sustainin g it to Support and strengthen both countries ? The Hon. Gentle man, the Member for Liskeard, had taunted him (Sir J. Graham) with respect to the withdrawal of a notice of motion which he had given in the Session of 1839, relative to the com mencement of hostilities on the wes:ern frontiers of India. His reason for doing so was, that although he had some fears anticipatory of the present disaster, yet as he had understood that solemn eng igements had been entered into with native Princes by the Executive Government cf the country, that the honour of the British nation was committed to the fulfilment of those engagements. In that the British army was about to be used, and that under those considerations, the pressing of his motion would only have the elect of embarrassing the Government in the execution of those engage ments, and therefore it was that he withdrew it. The Noble Lord the Member for London had, he must say, guarded himself from mentioning that motion ; but since a re ference had been repeated two or three times, he had endea voured to state frankly to the House his reasons for Withdrawing it. He had never committed himself to any approval of that policy ; he regarded it with extreme apprehension, and he was afriid that that apprehension would turn out to be true. The Hon. Member for Liskeard had brought a charge against his Noble Friend and himself, that when they were members of Lord Grey's Government they had consented to a remission of the house tax ; but at that time they had - a large surplus re venue. It remained for the successors of Lord Grey, with a deficiency of te o or three years' standing, and not treading in the steps of ;he Government of Lord Grey, to remit a pro ductive tax of 1,500,0001. a-year, when they had a growing de ficit of 2,000,0 001 .—( Hear, hear.) He cenfessed he would much rather be taunted with inconsistency than be, he must call it, guilty of :he imprudence of those who had sacrificed a productive revenue to a popular clamour of the moment. (Cheers. ) Then, again, the Hon. and Learned Member for Liskeard, taking up a metaphor that had been used by the Hon. Member for Nottingham, had talked of a will made by the Go vernment of Lord Melbourne, and of which, with regard to the country at large, we must be considered the executors. Now, he must remind them, that to make an honest will, they certainly ought to see that they disposed of no property bat what was their own..—( Hear ' hear.) He must also be per mitted to observe, that the death-bed scene of the testator was much prolonged—his approaching dissolution was long foreseen —his dying agonies were very protracted, and he rau.t say that, never was there a greater tenacity of life disp!ayed—( Hear) — after all, strength and power of action had long been past. Then what were the. legacies that had been disposed of ? Were Catholic Emancipation and the repeal of the Test Act the pro• perty of the testator ? He thoeght these were the property of the Government of the Duke of Wellington and the Right Hon. Baronet.—(Cries of "No, no," from the Opposition) What was it really come to this, that, from the absence of all pro perty of their own, they were ready to filch that of another?—(Oh, oh, and cries of the " Test Act," from several Members on the Opposition benches.) Was not Catho lic Emancipation the act of the Duke of Wellington ?—(" The Test Act." and cries of " Oh, oh.") Well, admitting the claim to the Test Act, did the Melbourne Government claim the Reform Bill, the Abolition of Slavery, and Municipal Re form ? He contended that these were the property of the Go.: vernment of Lord Grey.—(" Oh, oh," and cheers ) What, then, had the late Government bequeathed them? He would tell them what was entirely their own—the China war— (Cheers)—a war which, as far as ho could see, they would find equally difficult to close with advantage, or to conduct with honour.—(Cheers.) Then there was that shock in India, a shock under which that mighty empire was still staggering. In addition to this from them came that disruption of that French alliance which was the very key-stone of the foreign policy of Lord Grey's Administration. Then • there was the Canadian rebellion, and the affair of the Caroline—(Oh, oh, and cheers from the Ministerial side)—and it was they who left them the trial of M.Leod, and the question of the Right of Search. Then, too, came the Boundary question—these were the bequests they had made to the present Government abroad. Now, what had been their policy at home ? They had left them a growing and an accumulating deficiency of five years' standing, with 1,500,0001. of productive revenue inde pendently sacrificed in one year, while they had endea voured to bolster up a mistake of this description by adding five per cent. to the Customs and Excise on articles of consumption by the great body of the people, hesitating to tax property, and never touching income. Then they pro proposed ten per cent. on the assessed taxes, but the five per cent. on the Excise, so far from producing an increase in the revenue, actually led to a greater deficiency than before ex ' isted, while the ten per cent. on the assessed taxes did not go far to make up the deficiency. At this hour he should not go into their Corn Bill and the question of the sugar duties.—(lronical cheers from the Opposition.) They could not deny that the sense of the country was against the Bs. fixed duty on coin. It had been condemned by two Par liaments ; it had been decided by that House that a permanent duty of Ss. could not be levied, and though there had been a proposition from the Noble Lord that at should vanish altogether, yet the whole proposal had been scouted both by consumer and producer. With regard to the sugar duties, it had been proved to demonstration that, under the measure of the late Government, the consumer. Would not have been benefited during the last year .by more than a fraction—not more than &halfpenny per lb. Nor would the measure have yielded an increased revenue by securing an increased consumption. As a financial measure it was a failure ; the corn measure was not a measure of finance, except in the opinion of the Noble Lord, the Member for '1 iverton, but a measure of protection. The point at issue was thus brought into a very narrow point, and he now begged to call the attention of the House to the important admissions that had been made on the other side. First, it was admitted lion. Gentleman, the Member for Larabeth, had only looked forward to the future collection of the tax; and while he ad mitted that the question of its position was virtually carried, his hopes were merely directed to the .effect which might be pro • dueed by its collection. He saw opposite a Right Hon. Gen tleman (Mr. F. Mauls) who had been most anxious before the Easter recess that the discussion should be postponed—( Hear, hear) —in order that he might have an opportunity of visiting his constituents, for the purpose of having their opinions upon the subject.—(Loud cries of " Hear, hear.") No doubt the Right Hon. Gentleman had had that happy opportunity afforded to him.—( Hear, hear. ) Mr. F. MAULE—You misrepresent me. _ . Sir J. GRAHAM continued.-:-The Right Hon. Gentleman would have an opportunity of stating to the House how the case really stood. He (Sir J. Graham) had been told that the Right Hon. Gentleman had visited his constituents in Perth, and he had further been informed that very distinct opinions were expressed to the Right Hon. Gentleman with respect to the measures of her Majesty's Government.—( Hear, hear. ) He had been told that the Right lion. Gentleman had held a private meeting to consider those measures, composed of his private friends, and that among them, the Right lion. Gentle man found himself in a considerable minority—( Loud cheers from the Ministerial benches)—but that he was assured, that, if he ventured to call a public meeting in the city of Perth, in the open air, he would have found—to use the expression of his (Sir J. Graham's) Noble Friend—that the unhappy budget of the late Ministry, of which he had been a Member, as con trasted with the measures brought forward by her Majesty's Government, would be again " scouted," as it had been at the general election ; and that the measures proposed by the pre sent Government would have received the sanction of an ove .- whelming majority of the population of the city which he represented.—(Cheers from the Ministerial benches. ) That, he confessed, was only what he had expected from the town of Perth. But what had the Hon. Member for Salford said ? He frankly told them that he partook of this wish of other lion. Members on his side of the House, that the question should not be hurried over before Easter, but that an opportu nity should be given for the expression of public opinion. The Hen. Gentleman had also visited his constituents ; and what was the acknowledgment which he made ? Why he, too, had, it seemed, abandoned all hope of present success in his oppo sition to the proposal of the Government. He said that in the town of Manchester there was a marvellous apathy upon the subject—a strange sign of apathy, however, was afforded by the fact that a petition had been signed by 24,000 inhabitants of the borough in favour of the measure.—(" Hear, hear," from the Ministerial benches.) No public meeting had, how ever, been held in that great centre of commercial and manu • factoring industry, to take the sense of the community upon the subject. Mr. BROTHERTON said that a meeting had been held at the Town-hall. _ _ _ Sir J. GRAHAM continued—Yes ; but he had yet to learn that a meeting had been held in Stephenson-square, in Manchester, to consider the proposal ; and he had yet to learn that there was a msjority of people, having under 1901. a year income, who were dissatisfied with the proposal, or that the measure, which had been introduced specially for the relief of that class, was obnoxious in the opinion of the inhabitants of Manchester, and ill-calculated to receive their support. The Hon. Gentleman, the Member ,for Lambeth, following in the train of the Member for Liskeard, had been pleased to com ment upon what he termed the glaring inconsistency of the arguments used on that (the Ministerial) side of the House. The Honourable Member for Liskeard had said, that when Honourable Members on his side called the tax an inquisitorial one, they were met with a cry of " China ;" and when they talked of its injustice, the answer was " Affghanistan." Again, the Hon. Gentleman said that some stated that the proposed alterations in the tariff would be imperative in diminishing the price of provisions—that it would be a delusion to suppose that they would produce such an effect; while others held o it great expectations that the re duction in the prise of the articles of consumption vv-uld afford a compensation for the proposed income tax. Now, these were questions entirely of degree. The Hon. Gentleman had, al though unintentionally, no doubt, misrepresented his (Sir J. Graham's) Noble Friend, the Secretary for Ireland. His Noble Friend had not said that the tariff, as a scale of duties at - reefi i ng the price of provisions, would be utterly noperative ; but he had said that the apprehensions that the proposed changes would be ruinous to the agriculturists of this country, were en iirely groundless. His Noble Friend, however, had never pretended that the, removal of prohibitory duties upon articles of the first necessity would be utterly inoperative, and that no reduction in prices would follow. He contended that her Ma jesty's Government had acted prudently and wisely in yielding to the necessity of the time—( Hear, hear)—and to the wants of a rapidly increasing population—( Hear, hear)—and in taking effective measures gradually to reduce the price of corn, of moat, and of other articles of the first necessity. He said that the time had arrived when it was indispensable that these things should be done—( Hear, hear)—not only for the sake of the great body of the consumers, but for the sake of property itself. —( Hear, hear.) He should observe, first of all, that the increased value of money had necessarily reduced the no minal value of wages ; and again, the rapid increase in popula tion had increased the supply of labour. The great improve ments in machinery, while those improvements were ultimately beneficial in increasing the demand fur labour, had also had a tendency, for a time at least, to throw large masses . in the manufacturing districts out of employment. — ( Hear. ) The reduction in wages, would, no doubt, if it came on hastily, aggravate the distress of the people ; but the measure intro duced by Government would have the effect of gradually lessening the price of articles of consumption.—( Cr ies of " Hear, hear." He had no apprehension that it would effect to an extent that would be dangerous, or in a manner so sudden as to injure industry, but lie did maintain that the price of articles of consumption would be moderately reduced by the operation of the measure now proposed by Go • vernment. He was persuaded, let that matter be debated and discussed in Parliament or out of it, that opinion would pre vail. He believed that the opinion was fixed and rooted, that the proposed tariff, taken in conjunction with the present scheme of taxation, was the only one calculated to promote the interest of the great body of the people, and the bulk of the community.—( Hear.) It was upon that ground that it had received his support—(lronical cheers from the Oppo sition benches)—upon that ground, it was, that he thought an appeal should be made to • the country on the subject, But to return to the inconsistencies of the arguments with which that (the Ministerial) side of the House were charged. Let them allow him to comment on some still greater inconsistencies in the arguments urged on the other side. It was said by some that the income tax was a war tax, and only to be regarded as a tax to be safely used in time of war. The Right Hon. Gen tleman, the Lord Mayor of Dublin, bad distinctly used t 5 at argument. It was also asserted in a resolution by the Noble Lord (Lord J. Russell). The Noble Lord asserted these words—" that it has hitherto been osusidered as the financial reserve of the nation in time of war ;" clearly pointing out. that this was a war tax. Now, what was the opinion of Hon. Gentlemen on the opposite side of the House, particularly the Hon. Members for Coventry (Mr. Ellice and Mr. Williams). The Hon. Gentleman opposite (Mr.• Ellice), 'who had been formerly a member of Lord Melbourne's Government, had, in the strongest manner disclaimed that argument. That Hon. Gentleman said, let them prove to him that there was a neces sity for the tax, and he considered it a tax equally to the time of peace as of war. He ( Sir J. Graham) did not rely only on the authority of the Right Hon. Gentleman to support his charge of inconsistency. There were other Hon. Gentlemen, who had been Members of Lord Grey's Government who were in consistent in maintaining that an income tax was only to be imposed in time of war. Two Noble Lords, the Members for the City of London and the borough of Tiverton (Lord J. Russell, and Lord Palmerston) were parties to a resolution when an amendment at the time Lord Althorp was Chan cellor of the Exchequer was proposed for the repeal of the house tax, which broadly laid down that it that tax were re pealed there would be in a time of profound peace no objec tion whatever in point of principle to the imposition of a tax on incomer as well as upon property. It was impossible for the Noble Lord the Member for Tiverton, to state that this was a war tax only. He (Sir James Graham) remembered well the part that Noble Lord took in 1816 in endeavouring to maintain the property tax at the end of the war. All those Gentlemen who objected to au income tax in time of peace, he (Sir J. Graham) would refer to the Noble Lord for an answer to their arguments, as he had enforced the imposition of that tax repeatedly, not only by speeches, but by votes. He (Sir James Graham) was certain that the principle which the Noble Lord had then maintained he was now prepared to assert.—(Ministerial cheers.) With respect to the timber duties, it was mar vellous the different opinions that prevailed on the benches opposite on that subject. Ou this matter, too, the opinions e? the two Hon. Members for Coventry were as distinct and as wide asunder as the poles. One Hon. Gentleman de clared that there could be no better or wiser proposition than that of the Right Hon. Baronet respecting the reduction of the duties on Canadian and Baltic timber. The other Right Hon. Member said that it was a most prodigal waste of what ought to form a just revenue to the country, and that no relief would result from the proposition to the Canadian merchant— and, in fact, he reprobated it altogether. It might b e said that the Hon. Member for Coventry, who had declared this reduction of the timber dutiel a great concession to the com mercial marine of this country was uninformed upon that sub ject ; but the Hon. and Gallant Member for Marylebone (Sir Charles Napier) had this evening pronounced a glowing eulogium upon naval grounds en that same principle which had boor' advocate d by the llqe. Member. for Coventry. What was the measure which Hon. Gentlemen opposite were calling for with respect to the timber dirties ? It was the very measure which Lord Grey's Government had brought forward —a measure or. which they never ventured tq talie the sense of the House—and from the mariner in which it had been re ceived by the House, was Quntarify abandonded by its pro posers. It was said they endealoured to raise the revenue by taxing articles of prime necessity. The really best course would be to remit the duty on interior articles altogether, and to approach the equalization of duties in the opposite direction. With respect to .a probite duty on legacies a nd' r e a l Prci'perty, the Right Hon. Gentleman,. eine Ldrd Mayor of Dublin, e0n c41144 with'the Hon; 'Member for Ipswich as to the propriety of imposing such (14ties. He (Sir James Graham) saw the aotes, as lie stipposedte reply to him; b a t. h e IV4l:figite%ure W g ht, Hen, •Gentlenian, the late Chanc e ll or o f th e Excheqtter, t tL ai riligliS lion, qvitlem a ti wee opposed to the principle of those duties. As to the duty on corn, they were all aware that Lord Melbourne bad expressed himself decidedly in favour of a protective duty on that article. After those things, would Hon. Gentlemen opposite talk of inconsistency? The Hon. Member for Guilford had last night dwelt on the flourishing Crown—(Hnr, hear)—and especially unfortunate cn a subject of taxation.—( Hear, hear.) The Right Hon. Baronet said he should like to hear of meetings whore those who possessed in comes under 150/. a year, would be brought forward to oppose his system of taxation, which did not reach them, but was accompanied by a measure which cheapened the necessaries of life.—( Cheers, ) The observations made by the Hon. and Learned Member for Bath were not without foundation. That Hon. and Learned Member had told the House that the Right Hon. Baronet had dexterously and sagaciously arranged his plan to cut away the ground from under the feet of the Op position. Nov he (Mr. Baring) would perfectly admit that the measure of the flight Hon. Baronet enlisted on his side the whole of the physical force party.—(Cheers.) But how lsng would the Right Hun. Baronet be able to keep up that union ?—( Hews.) lie would tell the Right Hen. Baronet that if his experiment succeeded, an agitation would be com menced between the working classes and the middle classes which would compel the Government to give up the whole of its scheme, and to place all the burden on property alone.— (P:olonged cheering.) It was said on the other side that great inconvenience had arisen from the delay of this debate.-- ( Hoar, hear.) He admitted that it was so—( Tory cheering)— hut if any one asserted that this debate had fur one day, or for one hour, interfered with the tariff, he should beg the House to remember that the tariff, as amended, was only yesterday laid on the table —(Cheers. ) He did not find fault with the care with which the Government prepared their schedules before they allowed them to gs forth to the country.—.(hear, hear.) But he only answered those who supposed that the prolonged debate Was the - cause of the delay. He begged to state, that though he did not agree with all the gentlemen who had spoken as to the benefit which would be conferred by the tariff of- the Right Hon. Baronet, he was not inclined to deny that same benefits would result from it; and he valued those parts most which were least popular on the other side of the House. The Right lion. Gentleman would find him as anxious to carry out the principle which he laid down for its reeulatioe as any lion. Member in that House, reserving to himself of course the right of differing from him upon minor details. The Right Hon. Gentleman, in alluding to the question of timber, had thought proper to blame the measure which he (Mr. F. Baring) had the honour to introduce in the last session. He was not inclined to un derrate the value of the reduction of the duty on an article of such great consumption ; but if he had had to deal with that article he would rather have been inclined to reduce the protection in the same proportion as the Right Hon. Gentleman had reduced it, and leave the amount of tax upon Canadian timber. He thought tth Right Hon. Baronet might have appropriated the 600,0001. which he proposed to lose in a manner which would have been the more immediately beneficial to flee public interest. He ( Nita flaring) had proposed, to raise 600,000/. by the timber duties ; the Right Hon. Baronet proposed to lose the 600,0001. The Right Hon. Baronet undoubtedly made a considerable reduction in favour of the consumer, but there was 121,0 M. difference between them, which was one-third of the income tax, and if a man placed the two measures in a scale he would find that the balance was in favour of his (Mr. F. Bering's) proposal. He would remind the house of the reason why Lord Althorp abandoned his proposition. He had originally brought forward a proposition by which he made a reduction, and for the purpose of making up the deficiency he proposed to raise money by means of timber duty. lie was beaten on that proposition, and he then stated that he no longer wanted the money, and he would therefore take a different mode of raising it. The pro position was not abandoned, because it was untenable in itself. Ibis statement was that he had abandoned his project, because he no longer wanted the money ; no doubt if he had not wanted the money the plan which he subsequently pro posed, was the plan which he thought would be infinitely better than the one first proposed. The Right Hon. Baronet had spoken of the new-born zeal of his Right Hon. Friend ( Mr. Macaulay), but the great advantages which would accrue from a reduction of timber had but recently been discovered by him. Lord Grey was beaten upon that point by those who were now taking credit to themselves for proposing the reduc tion.—( Hear, hear. ) The Right Honourable Baronet, in re ferring to the means of raising the revenue, said he had expected an increase from the reduction on timber. The Right Hon. Baronet proposed to deprive himself of 1,200,000/., which might be derived from timber ; and vet so great was the im provement which was to take place that the Right Hon. Baronet anticipat d something like an equivalent for the income tax.— ( Hear, hear.) He would make one observation with respect to the affairs of India. The state of our affairs in that coun try was used as a justification of the proposed measures. He would remind the House that there had been deficiencies in India at former periods. There was a deficiency of about 13 millions in 1324 yet no extraordinary measures were proposed at that period. lie hoped he would not be understood as over rating the calamity which had occurred in India; he trusted that whatever heat might be manifested in those debates, Honourable Gentlemen opposite would allow them (the Op position) to hare the feelings of humanity.—( Hear, hear. ) One of the lion. Gentlemen opposite, who had spoken during the course of the debate—he believed it was the lion. Member for Lincolnshire—had said that the Whigs had added forty-one millions to the debt in ten years. Now, he (Mr. Baring) was anxious that a correct statement on that point should go forth to the House end to the country. It appeared from the papers which had been laid upon the table of the House that, cum paring the capital of the debt as it stood in the years IMI and 1841, and including, the twenty millions of West India loan, only four millions had been added to the capital of the debt, in stead of 41 millions, as had been stated by the Hon. Gentleman. But that was not a fair way of looking at the question. As the time - for which terminable annuities were granted became diminished, the capital of thd debt became also diminished in value, and they:were bound in justice to take that into their con sideration in dealing with this subject. The capital of the debt since 1835, including the West Indian loan, had only been in creased 84 millions.—( Hear, hear.) But if Hon. Gentlemen opposite refused to give them the credit of having eman cipated the slaves, it was hardly fair that they should saddle them with the twenty millions which they had been obliged to pay in consequence, and if they excluded the twenty millions of the West India Loan, they would find that instead of the capital of the debt having been increased 41 millions during the last ten years, it had actually been diminished 13 millions. That he believed was the real state of the caee. In fact, at the present moment, they had a sinking fund of two and a half milltone annually silently at work. It was evident that if they charged a permanent annuity of 1001. a-year into a terminable annuity of 150/., that additional 501. a-year was iu fact a pay ment made to a sinking fund to get rid of the present annuity, and the amount thus paid annually to this, which was, in fact, a sinking fund, amounted to two and a half millions.—(Cheers.) That was a point which ought not to he lost sight of when they were deliberating on the difficulties of their financial position, and were called upon in coneequence:to:make an increase in the taxation.—(Cheers. ) The Right Hon. Gentlemen had commented upon the indts . . _ , e that the supplies in title of peace must be raised within the tinctnes; of the resolution proposed by his (nfr. Baring's) year; next, that the expenditure of the country could not be Noble Friend, the Member for London. Now (Mr. i /3.) reduced. Looking at the state o f a ff a irs in China, in Europe, thought his Noble Friend by notians opteocntl7arta grappling and in India, no one hid said it would be prudent to reduce with the question. His Noble Frie nd had ad the estimates either of the army or navy. Then it had been and fair course which he (Mr. Baring) had called upon admitted that the time had arrived when loans in time or Honourable Gentlemen opposite to pursue on a former peace could not be rai se d w i t h safety. This was admitted occasion , when they had oposed his (Mr. Baring's) by the Noble Lord oppo s it e , even when there was only fina n cial measures. He had then said to them, "I du not a deficiency of one million. I t was again a d m i tte d t h a t th e ask yea to say what particular measure you meats to propose, taxes in the present mode wer e unequal to meet the expendi- but I do call upon you to state_ ture, and a most important ad m i ss i on was ma d e even by one o f you intend to pursue." Now, on that occasion, the advocates of the budget of l ast year, t h a t i n s pite o f th e answer of the Right Hon. Baronet Member for Dor credit taken for that measure, it wou ld not h ave enabled th em cheater ? The Right Hon. Baronet, of all the world, to meet the expenditure without resor ti ng t o direct taxation. replied, "Oh ! you want to peep terand now over Right some the our cards, and see our Thelion. and Learned Member f or D u blin had pointed out l hand "—(Cheers and some of the sources from whence a revenue might be derived, Hon. Baronet to come forward, and make the observation he but :t must either be by a re - imposition of taxes that had been had done that evening proved that, at all events, he must have remitted, or by putting on an additional per cent'ge on the as-the past.—(Cheers.) The Right Hon. completely forgotten his ( Air. sessed taxes. He would point out some of the most productive Gentleman had alluded to his (eir. Baring's) opinions on the I... ;had •Cheacntghde taxes that had been remitted ; and he would ask Hon. Gentle- question of imposing a legacy duty on real property. If he men which of them they would recommend to be re-imposed? (Mr. Baring) had changed his opinions on the sis} , :• Was it the duty on beer ; on salt, en leather, on candles, on should have no hesitation in saying at once that soap, on printed cottons, or coals carried coastwise ? On all them. There could be no reflectin , ti t a tle ne a e tt w e a r a upon any 1114- o f f re fi g n a a e n u c t e ly . ber for having changed his opinioni- on these articles taxation had been greatly reduced, and was it to any of these that the resolutions ,of the What was right one day in matter i f had changed his opinions on a Noble Lord pointed? If he meant an increased per wrong another; therefore,. tentage on the assessed taxes, his objections to it were, first— question of that nature beshould • h ave no hesitation in avowing that the rich miser might escape the p aymen t o f it ; th a t t h e it. But he had net ()hanged his opi n i ons. Whets an Hon. rich man, living luxuriously, might by go i ng a b roa d, eva d e Gentleman had Reposed t o attac h a legac dut on the descent the tax altogether, or by reducing his es t a bli s h ment , w i t h re - of real property, h e (M r. B ar i ng) had opposed y the proposition gard to those matt are to which assessed taxes were applied, on principle, and in doing so he bad said that, as the deficiency might also by this means evade it. But he would not weary had been mainly occasioned by the alteration in the Post-office the House with going into points that had already been fully duties, from which the agricultural interest had received less be explained. The question at issue was simply this, Was the de- nefit than any other, he thought it would be unjust to throw exclu tie:ency so extensive, so perma nent i n i ts d ura ti on , so clan- nieelYupon th a t i n t erest t h e hnedenotroakinggood that deficiency. gerous in its effects, and so urgent in its nature, that He had also said ch* iit was a mistake to suppose that the agu e necessity did arise for the imeosition of this tax ? Every cultural cleseee were altogether unaffected by the legacy duty, Gentleman was perfectly capable of forming an opinion on end he soul V; still. He had said that it was wrong to suppose this subject. Her Majesty's G overnmen t, w h en th e y see - that the great mast of the landed p ro p erty o f t h e kingdom was seeded to power, asked for time to consider their measures; net taxed, and he was of that opinion still. There was a large their opponents were very unwilling to concede them th a t tax impose;{ upon landed property by the stamp duty upon time; but the nation had been more generous, and ample time deeds, but he had neve r h e ld an op i n i on that in any great gene had been afforded them. .They had passed in review a ll th e ral financial arrangement it might not be right to impose a legacy 1 affairs of this great country, and they stoad th ere fi rm l y duty on the suceeesion of landed property ; but if such a duty united in opinion that the exigencies of the State did require were imPez , e(h he thought it ought also to attach to entailed the sacrifice of that impost which they this night proposed. property, He concurred with Hon. Gentlemen opposite, when They had COMe to this conclusion from reasons which were per, they stated that there was no tax to which objections might not feetly satisfactory to then own consciences andjudgmente. Those be made; hut that was slot the fair way of considering the ob reasons that had been s t a ted b y hi s Ri g ht H oe , Friend et the jeetions which had been made to the Ministerial uroposition. head of the Government. They might dissent from those He called upon the How to look, not to mere arguments, reasons, they might object to the proposal ; but ho did defy but to fact and experience. The country had had a trial of them to impugn their motives ;n bringing it forward.— these different teeter ;•, they had had an opportunity of com ( Cheers.) Talk of a Government seeking popularity by im- paring pee with another—of comparing the legacy duties, posing an income tax was there ever such an absurdity the assosed taxes, and taxes on consumption, with heard of? Now, in the history of Parliament, had a Goverti e the income tax—and he would ask the House to look at the ment given such a political advantage to their opponents es result, What, in 1816, was the first tax which the they had on this occasion. They had prugosed e tee which people of England had called far the reduction !of ? immediately affected the rich, and the powerful, Vt'hat was the tax for the repeal of which, in 1816, the agri and spares the humbler classes, mid those of small cultural class, the manufacenring classes, and the poorer classes fortunes, while it diminished the protection enjoyed of the country hest posses' almost unanimously? Why by those who were now themselves possessed of political as. they had selected this very tax as the tax of all others cendancy. He was bound to acknowledge the generosity of (rate which they chose first to be relieved.—(Loud cheers.) the support they had received.—(Oh, oh, and hear, he t et , . ) When they talked of wh a t m i g ht b e t h e op i n i ons and not i ons Be that as it might, they had faithfully discha rge d th e i r fluty, it; from the result of the tax, he pointed to history and experi endeavouring to alleviate the distress thet Wetted woe the enee ; and he told them to refer to the former tax, and to all productive industry of the country; end lied made an the statements that aceoutpanied it. Let them look to that easiest effort to maintain time stational credit, in the great petition from the City of London, and it contained the midst of a great emergency.—(Hear, hear.) lie was names of =tined moonsiderable. There never was such a meeting quite satisfied that the measures which had been pro- in the history of the City of London, as occurred in 1816, at posed by Isis Ri g ht H oe , F r iend were prudent, and her Me- Which that petition, which he had taken the libert of reading, jest.y's Government let . , it t o the Ho use to n etermitee what the to the House on a former occasion, had been agreed to, and course of events should be.—(Heer, hear.) He was satisfied which contained all the arguments against this tax. The lion. that the measure; which were Ill'ellleeetl were not only def ea - Member fo r Liskieard lead been subjected to no littl e r idi cu le sible, bat necessel._(Tcry eheers.) What Ministers pro- for Wing ennresvetel his opinion as to the result of the tax posed, they would nut abandon.—(Renewed cheering on the with ees s peat to the public funds. Ho (Mr. Baring) partook Tory benches.) They would not have recourse to any appra a of that feeling. He believed that ultimately the funds of this priatlon clause, or to any othershuffie.—( Vehement cheeping country would be as secure as they ever were. He believed that and laughter.) They placed re.iance on the esisnese of Par- when the income tax was repealed after a certain time they would liament, and the goo d sen se and patriotism of the people of this and that from all classes a unan i mous d es i re to repa i r t h e fi nances, country.—(Very great cheering.) and that they enoesid not front any part of the community hear Mr. F. BA RING mu st confess that he was much struck, one word eleout a breach of faith. There would be an universal during the speech of the Rigkt'Hon. Gentlemen, with the de- tletenosination of upholding what was called the public faith seription which the Ministers of the Crown had given of the of the country. At the same time there were times at condition of the country.—(Cheers, and great interruption.) which the public feeling would be excited, whets they A revolt was smouldering in Canada, and hussy had to struggle would find men in arms against the tax, and he with all the din: k itties of an American negotiation.—(Cheers.) did not thina it wise —he did not think it But all through the debates, he was struck with the differen c e secure_, len del not think it worthy of a great statesman to between the present ti me an d the circumstances under which * s ee so large a portion of the public funds, necessary to the Mr, Pitt proposed an income tax.—( Hear, hear.) There, win honour and security of the empire, and the good faith of the then the mutiny o f th e N o re.—( Cheers. ) In Ire,end nearly country, by imposing that tax which experience had shown to a revolution.—( Cheers.) The country WAS in the crisis of the be the most insecure and most unpopular tax that was ever greatest war perhaps in which thin nation had ever been en- placed upon dee people. gaged. --(Hear, he,a i r. 1 Mr. 'Pitt proposed the measures at a Mr. F&RRAND rose amidst loud cite* of " Divide, time eilifir i , in hi s own s i m ple words, th e hearts of men were divide."—He was prepared to divide , when he had de- 1 einking 'within them.—( Hear. ) The circumstances of the livered a message to the Right Honourable Baronet in country now were very far different.—( Elemer, hew.) In re- i their (the Opposition's) preaenee. (Laughter.) He was viewing all the statements of our d4celtnes, which he heard glad to find that Hon. Gentlemen on the Opposition had a t from the other side, he mined altogether the embarrassments last thrown of( the eloak in which they had so long end dangens w ith e e hi c h the Government of Mr. Pitt was enveloped the.4 4 .1 , e11. He was glad to fiusl at last that eertcunded ; a n d h e m i ss ed still more the calm temper with the wino of the working classes wen not mentioned which that Mi n ister brought his measure before Viso tom that side of the House. When the Howe of Commons first House.—( Cheers and counter cheers.) He mis,sedtl e e haughty assembled, night after night, Hnel e It on that (th e Op spirit—(The continuation of the I _4i ( e - fiett kilns: Gentleman's i position) side of the How, declared that they were p re p are d to sentence was lost ie, tic eso e isli Of o 1 eers and cries of " Oh, ,' bear any burdens et\ tinge shoulders provided th e working oh."l If' hi, recohection T flifed him, h e m i g h t b e ass i ste d by ' classes could lila a , ? , bioved. Night after night, Hon. M em be r See 14oble Lord; the Member for North Lancashire, as t o w h a t after Ilea e 'Member, stated this, and c a ll e d upon the. Right was his own l anguage i n re ference to the Right Hon. Gentle s , ' Hon. Baronet, to bring forward measures for the relief of the man who was now his next neighbour. —(Treneesedowe Clik4-. I working classes. Did not the Hon. Member foe Manchester as. ing, laughter, and confusion.) When the Right Hon. Baronet i sert that 100 families in that to wn were starving for want retired from office, and Lerd CemY succeed e d, th ere was some- ! of food? Did not the Honourable. Member for Bolton as th " Oh, oh.") ng abut{( thy; not twin able to p ass t h rough London. 1 sert that people in the town whi c h h e represente d were living -=.iCheers, and cries of But Ile (Mr. on food fit only (on the dunghill ? Yes, they demanded Baring) was not anx i o us to turn back to the arguments , of the kidn RiAlef, . Baronet to gi ve th e poor peop l e foo d .— which were used at' that time.—(Rene we d c h eer i ng an d ! (iPt*lli °" )el s• ) He (Sir R. Peel) said, "I wall give them mod, but I must have ti me t o pi spare my measures."—(lroni interruption. ) The Right Honourable Baronet an d others h a d taunted the Opposition with not being supportee, by meetings ! cal cheers.) " I never can bring them fairly before the House out of doors_(nory c h eers .) Bet there erne an argument used of Commons till I have time, and I Gall on you, as English by the Right H on , jA mem et, and not by him alone, which he t men and Christian s , t o go d own i nto the country and raise sub considered in • hiltortunate appeal from a Mini s ter of the ' scriptions to relieve the poor." The Right Hon. Baronet had returned to that House and produced measures so great and so extensive that they (tile Opposition) were staggered when the measures were brought before the notice of the House. '1 hag, when they heard them propounded, as the Right lion. Gentle man who had last addressed the House said, " the middling and the industrious classes are united." Yes, those Hon. Gen tlemen who came forward, during the last session of Parliament, demanded free trade from the Right lion. Baronet, and the Right Hon. Baronet had met their demands. (Ironical cheers from the Opposition. ) Had he not proposed the tariff ?—(Renewed ironical cheers.) Yes, he hail assisted the poor, and now they wished to prevent him. He had given them a sop to stop their howlings for free trade. Bat when the House of Commons first met, they (the Opposi • tion) came forward with loud voices, and brought petitions in favour of free trade. But how was it now night after night ? Why they saw Honourable Members coining in a whisper, with petitions from the shoe makers in favour of protective duties—silently coming and laying them on the table without the slightest cheer. Yes, he had reduced the price of oatmeal.—( Laughter. ) Did they want it kept up ? He had reduced the duty on oatmeal 10s. a bushel, and butcher's meat 2d. per pound.—( Laughter. ) Was not that for the relief of the poor? Yes it was, and there na; now one universal shout throughout Yorkshire and Lan cashire of " God bless Sir Robert Peel."—(Laughter and ironical cheers.) They (the Opposition) kept up their fac tious opposition in that House to enable them to go down at Easter to appeal to the working classes —( Hear, hear.) They did go down, but they dared not call them together. N o , they went to their own eonstauencies, those whom they de clared to be in favour of free trade, and they sent them back with petitions in favour of free trade. —( Hear, hear.) He had heard a great deal in that House about the landed interest not payin g its share in the taxation. Why in the measures proposed by the ,Right lion. Baronet they paid at the rate of from fifteen to twenty per cent. Were they not coming for ward in a most noble meaner to support the Right Hon. Baronet? But when they (the Opposition) were called on to pay their share ; they protested against it, anti refused to pay it.—(Cries of " Hear, hear.") Whence proceeded the opposition to the income tax in this country ? It was concentrated en those benches.—(Cheers.) Did the Noble Lord, the Member for London, dare to go to that city and call a meeting? No—once the idol of the people—twice called to power—on the shoulders of that power he dared not do so, lie had held a meeting, certainly, in the corner of the Reform Club, and he came there with that meeting on his back, and said that he protested against the income tax passing into a law. But let him ask lion. Gentlemen opposite this question, They knew what the Right Hon Gentleman had done for the working classes and the country, but what had they done ? Now what had the manufacturers done?—(hear)—and the free trade gentlemen, and the Anti Corn-law League men—had they fulfilled their promises? No. As the measures of the Right lion. Baronet reduced the price of the necessaries of life, so the manufacturers in the north had reduced the wages of their labourers. The wages of their labourers had been reduced 15 and 20 per cent.—( Oh, oh.) Nay, it wasa fact, and the manufacturers boasted publicly a change, that to what ever extent the Right Honourable 13 - armlet should relieve the poor, to the same extent would they reduce their wages. —(Tery cheers, and groans from the Opposition.) Had not the leading- organs of the other side declared that if the income tax were laid on manufactures, it should be taken from the wages of the labourers? Not only had that organ asserted it, but the manufacturers bad pledged themselves to it. He would not detain the House longer.—(" Hear, hear," from the Op position.) lie had only been seven minutes on his legs, and he only rose to ieliver a message to the Right lion. Baronet from the working classes—those men who carried them (the Opposition) to power some time ago, but who now supported the Right lion. Baronet, and would keep him there in spite of al their machinations to the contrary. —( Hear.) Lord WORSLEY rose, but was rendered almost wholly in audible by the noise in the House. He said that he wished to state that whilst he could not agree to the resolution of the Noble Lord, he could not assent to the proposition of an income tax. Ile thought that if the Corn-laws were passed, the country would be inundated with foreign grain; and with respect to the tariff, whatever may be the opinion in other places, in the county i.e had the honour to represent, the feeling against it was very decided. The Noble Lord concluded by stating that he would oppose the resolution of the Noble Lord, and also the income tax of the Right lion. Baronet. Colonel SIBTHORP ruse amidst loud cries of " Oh, oh," and " Divide, divide." He said he would not delay the House a moment. He merely rose to say, that having understood the Noble Lord to say that he would vote against the resolu tions, he was glad of it, because he (Col. Sibthorp) had given him a kind lecture on the subject on the stairs—(Laughter)— and he was happy to find that it had not been entirely thrown away. . . . . The House then divided, and the numbers were— For the resolution of Lord J. Russell—. 202 Against the resolution. Majority for Ministers -106 On our return to the Gallery we found Lord J. R USSELL saying something about future proceedings, but owing to the noise we could not make out the Noble Lords observations, Sir R. PEEL said there was a great desire among the op ponents of the Bill to see what the machinery of the Bill was to be, and till the Bill was brought in it was impossible that desire should be gratified.—(hear, hear. ) He hoped the No ble Lord, atter the opinion be expressed last night, and which met with the general concurrence of the House, would agree to that. He had no power to prevent long discussions, but he did hope that he was not making an unjustifiable request in asking the House to put him in a situa tion to bring in the Bill to-morrow evening. Lord J. RUSSELL thought that the request of the Right Hon. Baronet was put on fair grounds, and that he was not asking anything unusual or unfair in the Government of which he was the head.. He thought it was better for the public business if the House proceeded to-night with the resolution. That would enable him to bring in the Bill. The Right lion. Gentleman said he should fix aconvenient time foi the first read ing ofthe Bill, and he would therefore postpone the division,whieh he stated he would take abj the time, and take the opinion of the House on the first reading. There must he a good deal of discussion when the Bill was brought up, when he conceived, without violating the form of the House, the Hon. Gentleman might bring forward his question with regard to the legacy duty on real roperty. Mr. ELPIIINS'I'ONE said he was ready to with lraw itis motion on the clear understanding that no technical objection should be made to his bringing forward the question at a future time. After a few words from Lord JOHN RUSSELL, Sir ROBERT PEEL said he could assure the Hon. Gen tleman he would not take any advantage of the forms of the House. 111 r. ELPHINSTONE then withdrew his motion. On our return to the allery we found Lord JOIIN RUSSELL stating that he would, without making any speech oa the ceeasion, take the sense of the House upon the ques!ion, that the Report be brought up, as to whether the rest of the resolutions should be confirmed. The SPEAKER having put the question that the Report be brought up. Mr. W. WILLIAMS snored " That it is the opinion of this Committee, that, towards raising the supply granted to her Majesty, and for the reducing, as much as may be r'" ticable, the duty now pay a bl e on ma lt, sugar , an d shall be charged, annually the sevoralrates a id dist' da, there that is to say, " for and in respect of ever , - -4'B following, ; stipend, dividend, or salary, p a y a bl e os ,' annuity, pension, of the United Kingdom o f the an.- of the public revenue for every twenty shillings, si- ..ual amount of 1501. to 300!., twenty shillings, one *10" ..ponce; of 300/. to 500!., for every shillings, o ne ' ,k i wi. ing ; of 500/. to 750!., for every twenty twenty shill;- ..ig and sixpence ;of 750!. to 1,000!., tor every twe n i- .age, two shillings ; of 1,000!. to 1,5001., for every ; shilling s, three shillings ; of 1,500/. and upwards, for every twenty sillings, four shillin,v, on the value thereof. For and in respect of all lands, tenements, la ereditaments, heritages, and real property of every description, there shall be charged to every person on coming into possession thereof, by inheritance or bequest, a duty equal in amount to the probate and legacy duty now payable on personal property." After a few words from Mr. ELPRINSTONE, Sir R. PEEL said he would proceed without further delay. On to-morrow he could not proceed with it, as the House would wish him to consider the motion which the Hon. Mem ber for South Lancashire (Lord F. Egerton) had given notice, and which would bring on considerable diseussion. On Fri day the Mutiny Bill was to be brought forward, and notice had been given of a motion which would lead to discussion upon it. The Hon. Gentleman had certainly an abstract right to call for the opinion of the House on the resolution, respecting the legacy duties, but he could not move the resolution without a Committee of 'Ways and Means. Ile (Sir Robert Peel) had no objoction to an absolute resolution upon the subject. He certainly did hope that the Hon. Gentleman would with draw his motion, particularly as he had expressed himself as Laving no desire to cause delay with respect to the measure. Atter a few words from Lord R. GROSVENOR, who was quite inaudible in the confusion which prevailed, Mr. WALLACE (amidst cries of " Oh, on," and " Hear, hear,") said, that although he had given notice of a motion, he would not interrupt the business of the House by pressing it. Sir R. PEEL was sensible that Hon. Gentlem'en who had withdrawn their motions, had done so from a consideration of the public convenience. Lord JOHN RUSSELL thought that:by taxing some people at a higher rate than others, they would be interfering with the law, which went to protect all property equally. Mr. WAKLEY was anxious to learn from the Right Hon. Baronet whether there would be any opportunity of in troducing the subject of a graduated scale during the future stages of the Bill, of course up to the sum of 7d. ? Sir H. PEEL said it would be quite competent to the Lion. Gentleman to do so, and he intended to do so himself in the case of the Scotch farmers. In reply to a question from Mr. TWINER, which was inau ble in the Gallery, Sir R. PEEL said he thought he could convince the Hon. Gentleman that it was more difficult to determine the amount of capital than of income. There were greater means of con cealing capital than income, and he thought, therefore, that the inquisition must be more stringent and severe in the one case than in the other.—( Hear, hear.) The Report was then brought up and received. Lord J. RUSSELL asked the Right Hon. Gentleman what course he intended to pursue with regard to the further pro gress if the measure? Sir R. PEEL proposed to bring in the Bill on Monday, when, it necessary, they could take a division on the first read ing, and on Monday he would state the day on which he pro posed to take the second reading, which would most probably be on Friday. MUTINY BILL. Mr. LABOUCHERE wished to know whether the Mutiny Bill, or the Colonial Customs Bill, would be brought en first on Friday. Sir R. PEEL proposed to take the Mutiny Bill first, and if the discussion on that did not extend to any grtat length, he would take the Colonial Customs Bill afterwards. THE TARIFF. Mr. BLEWITT said, that the Right Hon. Baronet had acknowledged that he had been treated with great courtesy by that side of die House.—(Cheers, and cries of " Oh, oh.") Now he was about to ask a question, to which, he hoped the Right Hon. Baronet would give a courteous reply. He wished to ask on what day he intended to bring forward the question of the tariff? Sir 11. PEEL was desirous of fixing the earliest possible day for bringing on the tariff, but he could not bring it on until after the question of the income tax should be disposed of. He meant until the House should have consented to the prin ciple of the Bill. Lord JOHN RUSSELL—After the second reading ? Sir It. PEEL could not flx the day ; •lout it was necessary that he should feel assured that the Income Tax Bill would pass before he could bring forward the tariff. As soon as he had that assurance he would bring on the discussion on the question of the tariff, for he felt a greater interest than any other person in having the question of the tariff settled as speedily as possible. Mr. LABOUCHERF. had heard with great regret the statement of the Right lion. Baronet. Ile could not tee any necessity for pressing on the question of the income tax. He deeply regretteol that the Right Hon. Gentleman, knowing the present feeling of the country on the tariff, that he should have put the House in such a position that they could not discuss the question of the tariff as speedily as they could desire, because the Right Hon. Baronet pressed on the income tax ; and they certainly must discuss the provisions of the Biil on the income tax, which the Right Hon. Baronet proposed to introduce. He could not see any reason for the Right lion. Gentleman not proceeding at once with the tariff, and after that should be settled, going on with the income tax. If any delay took place in the dis.. cussion of the tariff, he trusted that the country would see that the responsibility of that delay rested only upon those who refused to discuss the tariff until the income-tae Bill should have been disposed of. Of what consequence could it be whether the in:ome tax wa3 disposed of a week sootier or a week later, but every day's unnecessary delay in settling the question of the tariff would be Froductive of the greatest inconvenience to the commercial and trading classes. He regretted exceedingly the determination of the Right Hon. Baronet, as he considered it was occasioning great and unneces sary delay, in the settlement of the important questions con nected with the tariff. _ Sir R. PEEL (who spoke with his back to the Gallery, and in a very low tone of voice), said that the Right Hon. Gentle man need have no apprehension that, when the income tax was pawed, the tariff would be delayed. He (Sir R. Peel) attached as much importance to the reduction of the tariff as to the pawing of the income tax. He felt bound in honour to deal at once with the tariff ; and he should feel him self as touch called upon to relinquish his situation from a defeat on the tariff as on the income tax. Attaching, as the Right Hon. Gentleman did, such importance t,) this measure, he could not see how it could be benefited by pro longed discussion. There were a great nuniLer of articles in the tariff, amounting to upwards of 200, and each separate article would come under the consideration of the House. —( Hear.) He (Sir Robert Peel) had great confidence that when he came to the subject of the tariff, he should remove many apprehensions not only of the manu facturer but the agriculturist also. lie did not say there would be no reduction in the cost of living, and there would be an advantage to the community in general. one would be injured by it. lie thought to press on the tariff before the income tax would be most inconvenient. On Monday he should propose the first reading of the Income Tax Bill, and take Fri day for the second reading. He should proceed as speedily as possible with the income tax, and as soon as the convenience of the House would allow, he should proceed with the tariff. He believed he should allay the apprehensions of the manner facturer, and although he reduced the duty on articles of foreign manufacture, he wished to put a stop to smuggling, which was the consequence of the present high duties. Mi. LABOUCHERE could assure the Right Honourable Baronet that nothing could be further from his (Mr. Labouchere's) intention than to impute any want of sincerity to the Right Hon. Baronet. He never suspected that the Right Hon. Baronet would, when the income tax was passed, delay the tariff. But still he could not help feeling that it would be much better to proceed with the tariff. The resolutions were then read and agreed to, and leave; given to bring in the Bill. CARDIGAN ELECTION COMMITTEE. The Sergeant-at-Arms announced to the Heise that the Hon. Member for Mayo (Mr. M. Blake) was taken into cus tody, ordered by the House, for non-attendance n this Com mittee. In reply to Mr. BLEWITT, it was stated that. it was not. competent to have the Hon. Member now discharged front cus— tody on payment of the usual fees. The other Orders of the Day were then disposed of, and tb!, House Adjourned at a. Quarter before Two o'Cleck. lIER MAJESTY'S _LEVEE . The Queen held a Levee (the second this sen,„N ) t d yes et ay afternoon, at St. James's Palace. Her Majesty and Prince Albert arr' :ved from Buckingham Palace, escorted by a party of the ,, Life Guards, and attended by the Duchess of B u c e l eue i, - Alistress of the Robes; ' the Vise countess Jocelyn, Lady s Mr. Lennox, Wortley, Lord i v Prince cc Waiting ; Viscount Sydney, Lord in Waiting on in Waiting; Geneef the Hu n . si r I illiam Lstmlev Groom in N 1 aiting ; Ma ur -General We m y ss , E querry in W g aitin ; Mr. W iloi 515' Waiting Albert; Lorel George Sir George Anson, Groom in Waiting on his Royal Highness; and Colonel Bouverie, Equerry to his Royal Highness. The Queen and Prince Albert were received et St. James's Palace by the Great Officers of State, who conducted her Maj , esty and his Royal Highness to the Royal Closet. I,olonel Home, Greriadier Guards, Field Officer in Brigade waiting. and the Captain of the Gtrard, had an audience of her Majesty. Her Majesty afterwards entered the Throne-room, and the Fereigh Ambassadors and Ministers were introduced. In the Foreign Diplomatic Circle the following Presenta tions to the Queen took place ; Le Comte de Kaysarling, Attache a u Minietere Imperial des Finances, by the Baron Brunow, the Russian Minister. Le Baron da Langen, Chambellan de la Majeste le Roi de Prusse, by the Chevalier Bunsen, the Prussian Minister. Mr. John Cary, Lieutenant in the Austrian Service, by Baron de Neumann, the Austrian Minister. Le Baron Bentinek, Charge d'Affaires des Pays Bas, by the Earl of Aberdeen, her 'Majesty's Principal Secretary of State for Foreign Affairs. The Foreign Diplomatic Circle was attended by Count de St. Aulaire, the French Ambassador; M. Van de Weyer, the Belgian Minister ; the Baron de Cetto, the Bavarian Minis ter; Count Pellon, the Sardinian Minister, and Ceunt Revel, Secretary of Legation; Mr. Fortique, the Venezuelan Minis ter ; Baron de Brunow, the Russian Minister, and M. de Berg Secretary of Legation ; General Casteleicala, Neapolitan Mi nister, and Messrs. Canofari and Del Pozzo, Secretaries of Legation; Count Kielmansegge, the Hanoverian Minister; Baron de Hue - el, the Wurtemberg Minister ;M. Tricoupi, the Grecian Minister, and M. Phocion Roque, Secretary of Legation; Chevalier Bausen, the Prussian Minister, and Baron Charles de Canitx, Secretary of Legation ; Mr. Everett, the United States Minister; le Cornmandeur Marques Lisboa, Brazilian Minister; M. Sancho, Spanish Minister, and Franeiseo Pampilla, Secretary of Legation; Count Reventhon, Danish Minister, and Baron llrockdorff, Secretary of Legation; Baron de Neumann, Austrian Minister, and Baron de Labzcltern, Secretary of Legation ; Baron Gersdorff, the Saxon Minister ; Mr. Murphy, Mexican Charge d'Affaires; Baron de Ilehaesen, Swedish Charge d'Affaires; Fuad Effendi, Turkish Charge d'Affaires._ At the General Levee—The Duke of Sutherland presented an Address of Congratulation from Din;w•all. The 'Marquis of Lansdowne presented en Address of Con gratulation on the birth of the 1 of Wales, from the Bo rough of Caine. The Earl of Liverpool presented the humble and dutiful Ad dress of the Bailiffs and other inhabitants of Ellesmere and its neighlicurbood, to her .11ost Gracious Majeity, on the birth of the Prince of Wales. The /light lion. Sir John Hobhause presented an Address of Congratulation from the Town Council of Nottingham. Lord Lowther was presented, on being called to the House cf Peers, by the Earl of Aberdeen. Lieut.-Gen. Lord Vivian, on his elevation to the Peerage, by the Marquis of Normanby. Lord Heytesbury, on being appointed Governor of the Lie of Wight, by Sir James Graham. The Earl of liardwicke, on his appointment, by the Lord Chamberlain. The Lord Justier Clerk of Scotland, by Secretary Sir James Graham, Bart. Mr. H. U. Addington, on his appointment as Under Secre tary of State for Fureign Affairs, by the Earl of Aberdeen. The Solicit(,.;. -General, on his appointment, by the Lord Chancellor. Mr. fr :nonrias Shiffner, Paymaster of the Household, on his m 9 - ..ridge, by the Earl of Liverpool. General the Right Hon. Sir James Kempt, orlon his pro motion. Captain Francis Seymour, Groom of the Bedohamber to his Royal llighness Prince Albert, cn his appointment to the Scots Fusilier Guards, by Colonel Scott. Rev. John Ryle Wood, Domestic Chaplain to her Majesty the Queen Dowager, on his appointment to a Canonry in Wor cester Cathedral:by the Bishop of Rochester. Colonel Clark Kennedy, C.B. and K.H., 7th Dragoon Guards, on promotion and being appointed Aide-de-Camp to the Queen, by Lord Hill. Colonel Oidfield, A.D.C., to take leave, on his return to Canada, as Commanding Royal Ergineer, by the Master- General of the Ordnance. Among the company present. were the Archbishop of York, the Lord Privy Seal, the First Lord of the Trea sury, the Secretaries of State for the Home, Foreign, and Colonial Departments, the Chancellor of the Exchequer, the President of the Board of Trade, the First Lord of the Admi ralty, the President of the Board of Control, the Secre tary-at-War, the Paymaster of the Forces, the Lord Steward the Lord Chamberlain, the Groein of the Stole to Prince Albert, the Captain of the Yeoman Guard, the Comptroller- General of the Exchequer, the Vice-Chamberlain, the Trea surer of the Household, the Comptroller of the Household, lion. Sir Edward Butler, Lieutenant of the Honourable Corps of Gentlemen-at-Arms; Sir Edwin Pearson, Lieutenant of the Yeoman Guard ; Mr. Ralph Gore, Groom in Waiting to her Majesty ; Mr. Keate, Sergeant-Surgeon to the Queen ; Mr. Henry Robinson, Standard-bearer of the Hon. Corps of Gentlemen-at- Arms; Lieut.-Col. Wylie, Royal Horse ! rtillery, Equerry to Prince Albert; Captain Sir Andrew Green (in waiting), and Captain Phipps Hornby, Naval Aide-de-Camp to her Majesty; Colonels Dyneley, C. 8., Henry Bentinck, and Le Couteur, Aides-de-Camp to the Queen; Colonel Reid, Silver Stick ; Mr. Burge, Q. C., Agent for Jamaica; Mr. James Curling, Clerk of the Cheque of the Hon. Corps of Gentlemen-at-Arms ; Mr. Ellerthorpe, Clerk of the Cheque of the Yeoman Guard ; Captain J. Parker Nuttall, Exon in Waiting ; Sir Benjamin Smith ; Lieutenant-Colonel Sir Fre deric Smith, Gentleman Usher to the Privy Chamber; Sir Noel Harris, Groom of the Privy Chamber in Waiting, ; Mr. Alfred Montgomery, Gentleman Usher ; Coionel , _Godwin, Gentleman Usher to Prince Albert in Waiting; Mr. Dick son, Consul-General for Buenos Ayres, arid the following— . Dui:ES—Argyll, Buckingham and Chandas, Montrose, Sutherland, Marlborough, Cleveland. MARQUISES —Donegal, Normanby, Cholmondeley, Hertford, Camden, Salisbury, Waterford. BA RLs—Bandon, Falmouth, Charleville, Listowel, Kinnottli, Tankerville, Morton, Selkirk, Dunraven, Harewood, Malmcs bury, Bechoe, Pembroke, Bradford, Thanet, Wicklow, Win chilsea, Hardwick, De Grey, Eldon, Howe, Somers, Talbot, Warwick. ViscouNTs—Chelsea, Bernard, Hinton. Curzon, Joeel?n, Mare, Cantilupe, Duncan, Hood, Ingestre, Palmerston, Emlyn, Northland. Bisitors—Winehester, Peterborough, Coleridge, Rochester. Loxes—Aberdour, Gardner, Eliot, Lovat, Charlenvint, Walsingharn, Sondes. Feversham, Ward, Monson, G. Quin, Ossulston, Boston, Clements, A. Lennox, Brooke, 1). Stuart, Templemore, Lyttelton, Heytesbury, Loraine, Ravensworth, G. Paget., E. Russell, Carew, Lowther, Portman, C. Clinton, C. Fitzroy. RIGHT HONOURAILES—Sir Alexander Johnston, George Dawson, E. Ellice. lIONOU RA BLES— Rev. R. Windsor West, Henry Nyle Ber nard, Captain Denman, R.N. ; H. D. Ward, C. H. 'fracy, L. King, Sir E. Vavaaour, H. Duncan, Capt. Cust, W. Cow per, S. Cowper, Rev. H. Cult, G. C. Forester, W. Stanley, 31.1'. ; Lieut.-Co!. R. Trevot, Gen. Meade, S. Lyttelton, Carew, A. J. Capel, Capt. Scott, 3. 0. Murray, 11. B. Wil braham, M.P. ; N. Curzon, G. Talbot, C. Ponsonby, Chris. Gore. BARONETS—Richard Bulkeley Philipps, Hugh flume Campbell, M.P. ; T honias Dyke Acland, Henry Dyrnoke, Philip Grey Egerton. Arthur IL Brooke, E. L. Bulwer, M. Bruce, W. James, C. Monck, E. Antrobus, W. Wynn, B. Bridges, W. Stirling, W. Somerville, J. Easthope, J. Hob. home, T. Gage, J. 3PTaggart, 31. P. D. APD ouga ll, E. Fil lmore . rims—William Burnett. K. C. H. ; Harris Ni co l as , D e L acy tiler, C. Do u gh i , M.P. ; R. .fiva .R n o s b , H. insol V , e lv rn . ey A. j o . rd i o l n au , Dobson. Newton, Coo tir—llaptiste Metaxa. DEANS—Ross, Chichester. PROvOST—Eton. DocToits—Foord Roues, Saxby enfold. REY. MESSIE URS — WiIIiain Sergison, Algernon Peyton, Spencer Knox, R. H. Barham, Endell Tyler, H. Thelwall, W. S. Rowe, J. R.Wood, F. Taylor, A. Fitzroy, C.Wetherell. DOCTORS — Riehard Bright, Roberts, Mesham, M'Carogher, Lawson, Thomson, T. Rolph, Ifill, H. Tyser. MAYORS—Rochester, Newport (Monmouth), Bristol, Ox ford. HICII SitEttur—Bristol. ALDERMEN—James Wilkinson, Thorp, Browning, Sadler, Jaeson, Allies, C. A. Helm. QuaEN's CouitszL—Burge, Roe, Wilbraham, Newman Rogers, John Walker, William Erle, Oliver Anderdon, James Russell, Robert Prisleau Roupell. MEssiEuits—W. H. Bodkin, M.P. Ed. Richard Adams, Edward Foley, Tyrwhitt Walker, Alfred Markes, Philip Holly wood, 'William Honywood, Betjamin Cotton, John Cotton, John Batten, Hallam, Shafto Adair, Emerson Tennent, M.P., D. \Vatts Russell, Hamilton Lindsay, Edward .Majoriba.nka, Gustavus Lambart, William Lockhart, M.P., qurney, Herbert, Ilugh Adair, Wray, E. T. Massey, W. Smythe, W. James Dewar, Call, Fred. Buxton Whalley, J. Abel Smith, M.P., Ernest Charles Jones, Ormsby Gore, M l Gregor, Due, M.P., Evan Edward, R. A. Stafford, Tollemacht!, George ud n y, E. Wakeman, Parkyns, W. Kingston, De Sidenham