The Sun. — London, England, 1842-04-19 00:00:00

nptiOD , s pu t " - hyt if aPP II t heir of th e aid th e , °pose" d. there ',come poor ied fo r voter not what to 111.1 1 Irelan d r iy; . to Ireland us uce• o wever re that --•' . . e Pete ,V e rPtew of half a million, and it werWproposed to re- 1 fort of the great mass of the prople.-(Loud cheering.) tej to e malt-tax, an d th e h ou se-tax, and th e w i n d ow -t a x, IH e wou ld not t h en go f urt h er i n t o t h e di scuss io n o f t h e su b- Bo It tlnitute a property wax for those taxes, he should have t jsct. He knew not if the Noble Lord would feel it. to be his v ai :otatlo n in refusing to accede to suc h a propos i tion, and ' duty to take th e ' sense of the (loose again befo re lert n ,..°, a% he lied before voted, against the imposition of a pro- ; the Bill went into Committee-he meant on the Pteli l • The Noble Lord had alluded to what he ( Sir 11. second . reading, but he would . fix . as early a day Ig en , ad said on the subject in 1833. Now what course had het as possible for th e se c ond readieg, and it it should be the opi•• ton 183 1 , 8 : 3 3? Lord Althorp had lost the malt -tax, and Lord Al- t i nion of the House, that, on account of the peculiar einem lse4 had then asked him (Sir IL Peel) what course tic ought to . stances of the case, considering the season of the year, and the tile i t e -' e ltd he ( Sir R. Peel) bad assured Lord Althorp , that i immense importance to the trade and manufactures of the country 11,, Wilt Ho n . G ent l eman m i g h t re l y upon his (Sr R. I that the opinion of Parliament should be asked as speedily as ho t s ) support, if, to maintain public credit, he should deem it i possilOe respecting our future commercial regulations-if on Ilie I , 4t •Y to come down to the House, and propose to rescind that aciioant it should be the opinion of the Ilouse it y o lio abolishing one half of the malt-tax ; and he might j that it would be advisable to make some temporary , at W ' . • (54 e, ' was mainly in consequence of the assurance he ; relaxation of those rules of the /louse-( Hear )- lo th %Peel) had given, that Lord Althorp had come down I which confined their discussions on these subjects to two th e e 'louse and proposed the wrong measure of rescinding ; days in the week-he would not propose it, unless he felt that lits: e ,,, t e . of the former evening, and on that occa- . such was the general sense of the House of Commons; but if ret,„'aYing aside all party considerations, he (Sir 1 , he should feel assured that such eve; the general desire k '` Peel) had given his support to a Ministry of the House he would propose a temporary relaxatim of those s, ll qich he was politically opposed, and against rues so as to enable them to devote more than two days in the tet 2' °I those friends with whom he had been in the habit. of week to the consideration of the Income-tax and. Tariff.-( Hear.) la - , r e'' bemuse he was determined to maintain the credit of Mr. VILLIERS said he attached more importance to the tp e ,''," l, Y---(Cheers. ) The Noble Lord had mainly relied 1 speech which the Right /lon. Baronet. had just made, than to ~,,4qtat he ( Ste R. Peel) had said with regard to the pro- , almost any one which he had yet (layered, because he had tlW lt t a't on that occasion. Now What was the r eso l u ti on ' given them a greater insight into his furore views, and e s . • Lord Al t h or p himself had proposed on that ;in entions than they had been a ble ye t t.,) gather. The 4, 4 ' 4 °, 4 . and p ro p ose d, too, i n a ti me of pea ce ? ' Right Honourable Barone t ' s s p eec h hail' been so in- W s ( Lord Alrhorp's) resolution stated that the defy- geniously worded that people had been at a loss th e ta Y which w ou ld be occas i one d by th e re d uc ti on o f t o di scus er w h a t m i g ht rea ll y b e hi s u l t i mate i ntent i on:; lw aon malt, on hops, and on windows could only be supplied 1 and many persons, objecting to the details of his scheme, had p :oeral tax on property and income, which it was then in- i yet been inclined to oppose him, because they considered w e ett to propose. He had said if you will create 1 the present as the commencement of a new system of Wi e e tency in the revenue, there is no alternative but the im- I taxation which would relieve the masses of the country o w , . It t of a property-tax, and he had pledged himself, I from the pressure of the unjust system of indirect taxatio i t h: t e Ministe r o f th e d a y hail been defeated on the which at present prevailed. The Right Hon. Baronet's It% az, the. house-tax, and the window-tax, to assist speech of that evening had dissipated all such delusions ; Sa t e imposition of an Income-tax. 'I he Noble Lord had lur the Right Hon. Baronet had said that, if it tf re d to his opinion respecting the propriety of the imposition should be again proposed to substitute a property-tax, for the 'a pes ' P r operty -tax in Ireland. It had been proposed to him to indirect taxes which pressed upon the masses of the It e , a property-tax, as a commutation for other taxes. people, no m an wou ld b e more firm, in resisting isi ''', on that occasion, been proposed to relieve Eng- such a change of sy s t em than himself (Sir Robert Peel). le uf the house-tax and window-tax, which would The Right Hon. Baronet distintly admitted that all he proe l'aring England some compensating advantage. Butt posed to do by this oppressive koonse-tax was to maintain t 1 compensation, he had asked, did they propose public credit. They got into a financial dif re, °l, v e Ireland in compensation for an Income-tax ? ficuity, and they ought to consider the causes Ist ' , ° ' the great objections to the property-tax was that it did of it. This tax was merely a means of evading one of those a ti4D'Y to Ireland, and that in proposing a tax of a temporary courses. The House had been told frequently that the time was its t en, he proposed to exempt Ireland. He proposed to raise approaching when they would have to consider the effect pro wl,. Ireland, by a tax on spirits, an estimate amount, as dueed by levying taxes on the people, not only for the t , ts as he could calculate, equal to the amount from support of the StateWbut for the benefit of particular classes, and ' s tie .Perty-tax. Ile then estimated the duty raised by that they would have to do one of two things, either to tax pro sel e tho so aWits the stamp duty in England, which he . perty to maintain public credit, and to diminish those monopolies Wi t t't amounted to a tax on property . He retained his which impoverished the people, and prevented them from con etse.'ai elthough he thought that, under ordinary circum- tributing to the taxes. It was owing to these monopolies that 6 pi ni : 3 , Ireland ought not to be exempt, notwithstanding the the price of living was enhancsd, and trade was restricted, and la% t l he expressed in 1833. He retained his opinion, that, they were a b out t o commence th at s t rugg l e w hi c h h a d l ong b een kW ne whole, be had taken a just and politic course in pro• predict e d b e t ween th e ma i n t enance o f mono p o ly, an d t h e „„ r to raise contributions for the burdens of the m a i n t enance o f pu bli c cre di t - (L ou d cheering) - -40' by an Income. tax.-( Hear, hear.) He had not wh et h er th ey s h ou ld ma i nta i n pu bli c credit by a y. Pted Ir e la n d, but h a d ta ised a con t r ib u ti on i n ano th er i mpos i ng f res h taxes, or b y a b o li s hi ng monopo l y ; 11 As it had been stated that he had differed in opinion, a nd th ose w h o l as t y ear h e ld th a t op i n i on h a d been sneer ed at lis," 3 hut f a i r t o rea d th a t o pi n i on w hi c h h e h e ld on th e occa - an d taunte d b y H on. G ent l emen oppos i te, w h o t hi s year, how lit, referred to, and every time he had spoken of an Income- ever, admitted its correctness by their frequent allusions to the ate ;lite Right Hon.• Gentleman then read an extract from connexion between the cost of living anti the value of income. ki t 9 l his speeches in 1833, when he stated that a repeal of Such were the principles which were then put fordo Had „ Ale the malt-tax carried ' with it a repeal they been sericusly entertained, he believed they would not toe whole tax, and that the only thing have seen such a Corn Bill as had been introduced by the el a li, h t(t to make up the deficiency was that Right Hon. Baronet opposite ; ,they would not have had an 4s, he was opposed to-a property-tax ; and that to Income-tax, nor so small an instalment of what was due It(est that would be a great calamity. He considered that an to the country as the tariff of the Right lionourable Baronet. sekle-tex was inseparable from a property-tax. This was ( Hear, hear,) He wanted to have some clear delluition of 'Opinion which he held in 1833 ; admitting the inquisito- the cause and character of the deficiency sunder which the s ken o , o f the tax, and objecting on that ground, country was labouring. He had been told by his constituents 'it its being made a commutation for other taxes. that they hail no objection to a tax upon property when 4 t hey had then a clear surplus of 1,500,000/. the necessities of the count r y required that it tr t '''''ed whether or no the circamstances of the country should be imposed. - They objected to the reckless toSt in the same positOm as they now are ? The manr in which the tax was to be imposed, no distinction Ir st !Lord had said that there would be a universal distaste being made between different kinds of income ; to the lis lit 'islike to this tax, and therefore the Noble Lord must principle of a direct tax they did not object..-(Hear. ) , that nothing but a sense of public duty would induce lint what was the cause of the deficiency ? It 'tt 'll mister to propose it. If -he was to expect was rot sufficient to say that it had occurred under the late barge country was dissatisfied-if he was to meet with ob- Government; the argument was that the deficiency 1 : 11 ,,s, he would ask the Noble Lewd what could induce him had occurred under . the late Government, and that i ltr i 'Ke such a proposition, but a conviction that he was uphold- those who had appointed that Government should be pre ,4.o" maintaining the public credit ? The Noble Lord said pared to supply it; but that Was not the view which to e uld see no financial necessity, and they ought not to was taken by the great body of the people.-(llear, hear. l ) 'mentioned the disaster in India, in speaking of They contended that th e G overnmen t h a d f or many years past necessity. Be (Sir R. Peel) had been referred to the been in the hand s o f a sma ll c l ass ; t h at toe G overnment had .l lt ( Zt ) .. of gentlemen who had some knowledge of Indian affairs. resided in a minority ;• but it was class legislat ion w hich had I'silr'r IL Peel) thought he could produce to the Noble Lord caused the deficiency, and that the Income-tax was proposed to er rs the House authorities to show that the existing dis- evade one of the exigencies of that legislation. They deceived s te o state of the country had been materially affected by the th e mselves very much if they supposed that the worklng It st 'f India. But lie did not refer to th e m in support of the classes, who were intended to be conciliated by the exemption ta, st "-tax • but he was told that he could name no public in their favour, were not alive to the real operation of a tax li„ et ers and that he could find no political necessity, or public upon income.- ( Hear, hear.) -The working cl.isses were not Ilqeocy, and he therefore had ref e rred to Caubul and so ignorant as not to know that whatever injured those who 14; anistan, and he had mentioned them in consequence of employed them, must operate injuriously to their own interests; tit had been said, that no .public disaster had occurred. and it was now the general opinion of those classes that this ( l i o with respect to their own position and the eon- tax, which was not imposed in substitution for any of which ti ' h n ,of our finances, apart from the Indian con. they complain e d, b ut in aggrava ti on ' of all others, would add to ets 4 Kios altogether, let them consider what was the the burdens tinder which they were al rea dy suffering.-( Hear, t- t Wqr the deficiency of the last six years. Let them hear.) It h a d b een prove d t h at w i t hi n t h e l ast f ew years , th e I ke s t t t that it would amount to at least ten millions, arid in a landed int erest h a d b een exempted from taxes to the ~,1 4)t itio „ Ptace. Alter 25 years of general peace this was the amount of o ne m illi on , an d f rom t h e i mproveme ot which wew e 'l of this country, that striking th e b a l ance o f the ex- hail taken place in I:.nded property, there could be I 'at t ( O'er income, for the last six years alone, the deficit little doubt that if time taxes were revived a still greater 4,, t 11 ,,!n millions. This, too, was not a thing of common amount would accrue to the revenue. No attempt, however, leg t 'Nee, whe r e the notice of it could be postponed tilt had been made to revive those taxes.- ( Hear, hear.) There i N t 3 'eir, but it was a growing and increasing deficiency. had been an attempt to prove that freehold property was in le t , l Was the amount of the present year only ?it would cer- various ways taxed to an equal amount with personal property ; Its,l; not be less than 2,700,000/. But he had the strongest but it was an indisputable fact that the descent of sc e nt twetion that when they came to strike the balance of expen- perty was taxed to a much less extent than the desc of per over income on the .sth April, 1843, putting the Indian t re '?' l out of the question altogether, there would be a deficit . valet property. The flight Hon. Baronet said he was not aware of any ocher means than an Income-tax, of supplying v s lr e tllions - a net deficit of 3 millions, independent of India. the vast deficiency which existed. But the Right Hon. Baronet :kil o I ben, he thought, under those considerations, that noone b a d ma d e the a d m i ss i on t h e ot h er nig ht, th a t by reducing th e I t ke t , 4 Ject to the preposition he had made ; and that with re- d i ff erent i a l d ut i es, you m i g ht i m p rove th e revenue.-( Hear, ''is, e ',° the tariff, the reduction he had made would be for hear:) Wh at was a d i ff erent i a l duty ? It was a duty inlet - Wed I ti* ultiMate benefit of all classes of the community. to exclude the cheaper article in favour of the dearer. -( Hear, hitj' e he believed that throughout the manufacturing and hear.) That was the simple definition of a differential duty; i e ,,"g,Warts of the community there would be an universa and the Right Hon. Baronet had admitted that by redncing Ssi sa lon that the measure he proposed would benefit the the duty on sugar they wculd immediately increase the revenue. `t iti , t 3' at large. The Noble Lord might say there ought to The question, then, was, should they reduce the, duty , upon klikett reductions made in the duty on corn, and the duty sugar and other articles, or impose a tax upon income : The ktiwr i gar, and other articles; but the Noble Lord should argument derived from the existere eof slavery in the Brawls he w , that the reductions which he (Sir Robert Peel) -h a d b een use d very tenderly its that, debate, and lie believed there kw, i t ied in the tariff would be a positive gain to the tom- were now b ut f ew w h o thought the admission of Brazilian sugar Y0t,3% The Noble Lord would recollect, that in making; would give encouragement to slavery in that country. If they ts tL restrictions, he calculated upon a loss of ' 1,200,0001. succeeded with regard to Brazil, could they act on it without lithe present, and that he had a deficit of 3,000,b00/. to the consent of Cuba ? It was only iii the case of Brazil where with for:the currsnt year, independently altogether of India. . 4 °olld find some means Of nseeting that deficit ; and he be , after all he had heard in that House, that e could not there was any question about the continuance of slavery. 'I here were some who doubted both the security and the economy of that institution; but in Cuba there was no idea of abandoning it, as they Cliscovered any measure so well calculated to meet the profited too much by its continuance. Would not the admission 4.olties of the country as the one he had proposed.-( Hear.) of sugar grown by free labour from the East Indies, the Phil- Iti'lliad insisted on a leather -tax, or a malt-tax, and 'a salt- lipine Islands, and other places, where it would be grown as 11 111, 4 e knew •they would have been productive, for, it had been cheaply as by slave labour, be a stronger inducement to aban -14:4(1, that, if they wanted to raise millions, they must tax don the system of slavery ? The same principle would apply to „t'ri s :;'. Entertaining, however, a confident hope that the coffee, and from. these sources a large revenue might be oh ;,?ssw‘' of trade, and the additional consumption would enable ' tanned ; but it will be said then that there were no other means NI to relieve the country from this tax, he must again say o f escaping the tax. He did not wish to underrate the ins 111ti he thought there was a much less disturbance o portance of the changes proposed by the Right Hon. Baronet ; 1 :4:',,, , 1!-Itry of the country, and of the application of capital, by but with regard to the change in the duty on timber, he did e ,tllit this tax upon the property of the country, than ther e not think that reduction would be followed by so large a redue k?leli"" by reviving ' the malt, salt, leather, and other taxes. tion of the revenue as had been anticipated. There was a i 4 ` ), l ; ot tr i ter all, must be paid by those whose condition the great objection to borrowing money for the purpose of supply ,,,ltg?ed to improve. Whatever opinions he had expressed ing a deficiency, but it was precisely he case, when they ex je ''ts, t ' be had a firm conviction that he was consulting the petted to repair their revenue, he thought they were justified teas %te a 'and security - of pi operty more by imposing this two ax upon in borrowing. When making a great commercial experiment, s , ' than by it' the great mass of the rking by which they might fairly expect to raise their revenue, they ellti s tl (lie country to indirect taxation.-( Hear. ) Ad- might resort to a loan to supply a deficiency. He could not see th at g the evii of it, yet he had the most confident opinion anything in the pre,ent state of thing that justified Ihim in impos i.tsk e ll 'e ta x . was not only just in itself, considering the ing an Income-trx. The Right Hon. Baroect had expressly It I LIn which property had. accumulated, but that, by call- stated that he hail revised many duties that had . hitherto those who made profits in trade-by calling upon the , e e e I, , _woses, who , had set, he must say, an example of their yielded no revenue, but which would never be productive. He complained of the whole scheme of the Goves nment, because 7sil e ress, to come forward and bear their share of the it was not calculated to meet the exigencies of the country. j k il k`re e :_ he was doing that Which was most consistent with the The. people had asked for more food, more trade, and fewer liiii k ,`,., of . trade, by whom the bulk of property was possessed, taxes ; and they proposed a Corn Bill, which the Government •SE. confident that, if Parliament would set that example, itself could not believe would give them more food. They i lie Zould arise a feeling of satisfaction among the great asked for more trade, and no part of the Government scheme N , ,,,1ng classes of the country which would amply compen- could contribute to extend trade with the two best markets of !,It,,,•flern for the sacrifice they would make.-(Hear, hear.) w i l ,thsta• oding the expressions the Noble Lord had quoted-- this country, namely, the United States and the Brazils. 'there had, of hate years, been a deficiency in the revenue, because t : l, tanding the decided opinion which he stilleetamed- the consuming powers . of the people had been diminished ; but ,1 11. ,,' they had a surplus of 1,500,0001., to attempt to impose the proposed Income-tax would further curtail those consuming t te tit 7ttle-tax, in lieu of a window-tax or a house-tax, would powers. He could not,,therefore, expect that the measures ‘ l l t te t :t unjust and most unwise, on account of the inquisitorial of the Government would confer upon the country any 4 8 t't the tax. Concealing none of these objections, yet real relief.-( Hear, hear.) It should be remembered Isktiult of th e i nqu i r i es h e h a d ma d e , an d o f the eommu- that there was an immediate connexion between ‘ t uns he had received from various parts of the country the price of food and th e s t a t e o f t h e revenu e. %l henever the 4 ,, ,eonfirm him in the impression which he entertained pr i ce o f food es-as low the revenue had flourished. Could Ot el ",e proposed th e t a x, th a t i n a c h a i n o f difficulties the t h ere b e anyt hi ng then more inconsistent, than t h at the (Jo- WO' which he had made was the best which he could have vernment, when bringing forward remedial measures, should not I%'le--( Hear, hear.) They were now discussing the clues tit strike at the root of the revenue, by improving the means of e i , ew ort unusual stage; and he would confine himself the people, and diminishing their wants? The revenue had Ili tee , "lrig . the Noble Lord upon the subject im- flourished in the years 1833, 1834, 1835, and 1836, when the e j,,,i t Y , before the Hou(Hear, hear.) . .it would price of food was low ; and the deficiency in the revenue had iles e ', Isisentent that he should then enter Into any increased since the price of focd had become high er -(hear.) ) ,? 1 ,, ,, 1° upon the tariff ; but he thought he should, when 'the Right Hon. Gentleman, after entering into various details, N d Pet' time arrived, be able to show that the contem- showing the increase in the revenue, and in the various articles ,4,,,toductions in the tariff might be made consistently with of consumption, upon which a duty was paid during the years Net t rests of the producers as well as the consumers.. He of abundance, and the proportionate decrease in the duty upon ,N a.i ake . that opportunity of mentioning tvvo modifications he similar articles during years of scarcity, proceeded to say that Oa , t 7 in the measure, for the purpose of removing i . he objet- it was manifest that the revenue suffered from the high prices, ` 4 1,,‘,', 1 ch had been made in the course , of the discussion. and the distressed condition of the people. Why, then, had Nee reference to the . tenants in zs.cotland. It had been not the Government, when they saw the real cause of the k arid stated very truly, that the position of the tenant ' k olle n d 1, 14 , 1 was diflerent from the position of the tenant deficiency, applied to it its proper remedy? Why had they not introduced measures which would diminish the price of the t 4 pt the tenant in Scotland was subject to no staple articles of consumption ? The Government was now ‘ ' , 3 t , t '" fin account of tithes-that the tenant in Scotland was e auout to introduce an Income-tax ; but the country had no pros il,N, til t° none of those payments which usually fell in England pect that they would not constantly be subject, dto the burden, ls k e ,eecupying tenant, but which hint tand were borne by in order to enable the Government to meet a constant defi- OW *to op„ of fact, by the Act of 606, a difference was made It e4tl' cisricy in the revenue. They did not deal fully or fairly with W w t , 3. but nut really in favour of the Scotch tenant. He the evils of the country. They had virtually admitted that I,Nly ' e avoured to place the occupying tenant in Scotland monopolies had caused tine deficiency in the revenue by ex•• Ole tithe same footing as the occupying tenant in England. haustmg the means of the people, but they had not boldly ve stl t l ase of the English tenant, who occupied . land tithe-free, abolished those monopolies. He believed that if they had coon. '''t e t t 1 lie entitled to a deduction of one-eighth from ihe forward and proposed a truly liberal system of commercial 1,7 4, (4 his asseesinent, and it was clear that to that deduction policy, and imposed at the same time a per tentage upon pro %_ts,l'tell tenant was also entitled. In the case of the Eng- perty, if it should have been found neccessary, there was not an iZta,9 tl t, who had that charge paid by the landlord, he was intelligent man in the country who would not have given them wil to t,tled to the deduction ; substantial justice required that his support. He slid not think, on the other hand, 11 e , t `t'll tenant should have a reduction of one-third on this that the country would support an Income-tax for the l k .tr et JWl of one-half. The great objection made to this tax was support of monopoly , and he was of opinion that the llettibi 414 )60 nature. It had been said with eat force, that measures of the Government woul l not be beneficial to I w e et . any of the classes under Schedule Dto that inquisi- the country, unless they were carried rnuch further. tilkit w hich their were subjected by the Bill of 1806, would he Mr 11A RDY %visited to say a very few words on this sub ef Ile did not allude to the difference of tenure : in the ject. •He would have done so on another occasion, but that he ki e , funded property there was no difficulty, as never could catch the Speaker's eye.-(Laughter.) lie hoped \tie'? with any curiosity in the affairs of others they were coming to a decision on this question, after the ti l l Yt f u " , ily ascertain the amount of another speeches of the Noble Lord an d t h e Ri ght Hon. Baronet. %Ro t 'oleo property. The same was the case with regard Ahoy Hon. Gentlemen oppos i te h a d at fi rst rece i ved w i th ap t', b p The arranoement he proposed to make with regard probation the proposition of the Right Hon. Baronet, more 1,, 14Perty in ' Schedule le oas this :-He proposed especially the Hon. Member for Ipswich, and the Hon. Mem -1+5,441y,'° the Act of 1806 as he found it- ber who was smiling opposite (Mr. Wskley). He (Mr. 10',,l (s„, to permit those who preferred going before Ilardy) thought that if this tax n-as so unjust, so partial, so 11 4 , 4 1 es tl e,Woissioners, appointed in their own neighbourhood by dishonest, and so oppressive, those Hon. Members would have tt,,;t ~,1 1 lellendent of the Government, to retain the power of discovered it-( Hear, hear)-and have resisted the measure I ,te t - • But if any person objected to go before these local with indignation. But when the secret meeting took place at I V4t 0 4 , if any one said that the Commissioner appointed the Refoim Club, then it was that Gentlemen opposite rose Vlu s t a competitor in trade, before whom a disclosure of his one after another for the purpose of condemning this tax as k k l i t i, might be accompanied with prejudice to his un j us t an d i nqu i s i tor i a l . I t had b een sa id t h a t t hi s t ax was Nh'2'f! th t mw with vexation to his feelings, he proposed unesua l, b u t was not a property tax unequa l ? W as it no t un 'l4 7t e 4 se parties the option of sending in their return of in- equal for a rich landed proprietor to pay the same as a man with Vey ` 'worn officer of the Government, an Inspector of the a large family and a small estate? In nineteen cases cut of AN.l)4tt''. t .ii tli,v wished to appeal from the local authorities, he twenty , b y ma ki ng a fair return, a man would escape all the f o , • ' 4, nu n I,lte parties the power of making it to that officer. i nqu i s n or i a l o bj ec ti ons to t h e tax. I n t h e case o f t h e 11,000 N i p l ,, e the surcharge s had been rarely made. He had surc h arges, ma d e i n t h e c i ty of London under the o ld tax , on l y ,\ l t 4,„, to prevent f ra ud and eva s ion, because to permit the 4,000 o f t h em appealed. The objection of being inquisitorial N I sv o ; of fraud wou ld b e un j us t t o th e h on e s t m a n . He had applied to other things.-( Hear, hear. ) At Doctors' Com sleethe t. l to reconcile the execution of justice to all parties mons and the Registry-office, the properly of almost ,Itillawtoertes of preventing evasion and fraud, with a remedy every family in_ the kingdom might be ascertained ; as kt ,citron, Pecial evils which were likely to arise from immorality in- to i ts imotality and to its encourageme n t t o fr a ud and per ,ll4ettlital nature of the impost.-( Hear.) On looking jury, it belonged to the Income-tax no more than to other Acts ils 4 p f Bill, he trusted that some portion at of Parliament ;or to any proceedings between man and man, 1N, 4 ,1 ) , f lite objections that had been urged against . it in which it was their interest to misrepresent facts to suit their Ni t 'leg te l 'iand to have been aleviated. He believed, notwith- own case. As to the inequality and injustice, it was iinpossible ks t. tss ee predictions of that Noble Lord as to the disgust which to avoid it. In the war the country paid ten per cent. to the ~1 4 1 ; 1 4 s b l e t t ltlet create, and as to the unpopularity which must ulti- Income-tax, and it was now proposed only to impose a tax of• 4 ., - 1 , ti u th e lot of those who propoted it, he believed that he saw three per cent., so that there was a great difference mule be-- ' 7 l k , tl .tt rs -1 . throughout ,he country generally, of the existence tween war and peace. Besides, if war was required to justify 41,:t, gu t feeling of the necessity of maintaining public the imposition of the tax, they had the wars in China and ~,k t t e A, n , 4 of adopting vigorous measures in order to get rid Afighanistan which were wars of cerwiderable magnitude, ';' t i,' tb an cial difficulties. lie spoke of what he had observed however the lion. Member for Liskeard might sneer at them. : l g . , 1 4 tt e feeling of the property of the country, and 'the Bight Hon. Baronet had been taunted with imposing this , t Ad DOrtion of the property which was embarked tax to please the landed interest. It was a pretty way to 1 tod , k . w _ manufactures ; and Ile felt . assured that please the landed interest, to impose a ., heavy tax upon them, fit --). --, a strong prevailing opinion on the from which they could not escape. Ihe tax was a popular k tti!rl' t .l 4 t. if it was necessary to raise 4,200,0001. to one. He • himself had presented an address from Rochdale, "strop` 'public credit-it was more consistent with justice i te kly to impsse the burden on the property of the urging the Right Hon. Baronet to persevere, and he trusted that he would persevere in maintaining the honour and credit / than b ' d' t taxation, to restrict the corn-_ , y 11l iretof the country, They l ures , ;arone.t There olich (f rse ed the TITZ SUN, LONDON, TUESDAY MORNING, APRIL 19, 18,12. Mr.- E. RICE said after- the .vote which the House had come to, it would be rather his duty to endeavour to remedy what he might consider the defects in the details of the Right Hon. Baronet's plan, than to throw any further obstructions in the way of the measure. He preferred the measures of the late Government to the Income-tax ; but, after the rejection of those measures, he felt they had no alternative bet to accept the proposition of the Right. Hon. Baronet, with a view to mortify its details. If he should not be enabled in Committee to obtain some modification of what he considered the great injustice of taxing professional incomes at the same rate as permanent incomes—if he should not succeed in that, he should feel it his duty to vote against the third reading of the Bill. One reason why he would nut oppose the fit st reading of the Bill was ; that he thought nothing would con tribute more to the maintenance of peace than showing that we had ample resources to go to war. For these reasons he would not oppose the introduction of the Bill. Mr. FOX MaULE thought his Hon. Friend, who hadlast spoke, must have misundersood what had fallen from the Right Hon. Baronet, on the subject of the modifications of his plan, without the introduction of which les lion. Friend bad stated he should feel it to be his duty to vote against the third reading of the Bill. The light Honourable Baronet. had distinctly stated that he would consent to the introduction of no such modification as that which had been propocci by Hon. Friend, and he would therefore urge his lien. Friend net to wait for the third reading of the Bill, but to vote against it at once. He w as anx i ovs , before giving his vote on the present occasion to state to the House his rea • sons for so doing, because he had been much misrepresented on the subj e ct of the Income-tax. It had been stated to that House, that in voting with the Ministers for the postponement of the decision upon the Right lion. Baronet's resolutions until after Easter, he had followed a course founded solely and simply on facti us opposition. He would appeal to the Right Hon. Gentleman whether he had not stated distinctly, when the reso lutions were brought before the House, lie considered sufficient time had not been given to the people of this country to consi der their nature and operation. Ile stated distinctly, that in voting with the minority his object was to gain time for the people of Scotland to consider those resolutions, and when taxed by the Hon. Member for Lincolnshire with voting for delay, he did so agreeably with the opinions and wishes of his constitu ents.—(llear, hear.) Now the Right Hen. Baronet, the Secre tary for the Home Department, had stated that he (Mr. Fox Maule) having sounded his constituents as to the propriety of holding a meeting to discuss these resolutions, he had been in formed that if a meeting were held those resolutions would re ceive its approval. It, appeared that the only source from which the Right Honourable Baronet had derived his information was an anonymous letter, so greatly had he been at a loss for matter for his speech. He (Mr. F. Maule) begged now to state dis tinctly that all he had lenrned from his constituents was, that his constituents did not disapprove of his voting with the minority before Easter; and the Right Hon. Baronet having asked him what they thought of the proposed measure, he begged to state explicitly that those merchants and shopkeepers, whose incomes would be affecied, entirely disapproved of it.— ( Hear, hear.) They complained of the tax both on account of its injustice and its inquisitorial character. Not one of those wills whom he had conversed had one word to say in favour of the Income-tax. He was quite ready to admit to the Right Hon. Baronet, that in the town of Perth there were persons whom the Right Honourable Baronet had captivated by his measures, and upon whose approbation he was trusting to a very considerable extent. But he (Mr. F. Massie) would tell him that the day may come when he would find that the class in whom he had trusted for support of those measures, may have their eyes opened. He would tell the Baronetßight Hon. that the day had been when the agricul tural interest had confided in him for the entire protection of their interests, and who were so confident in the protection of the Right Hon. Baronet at this moment. He would not use the harsh word which had been objected to in the course of the de bate, but he would say that the Right lion. Baronet had dis appointed the expectations of the agriculturists, and he would say that the country had, from one end to the other, expressed disappointment at the manner in which they had been treated, and the measures which had been brought forward. He would warn the Right Hon. Baronet that,. although he may receive much inconvenience froth the result of that discovery on the pita the agriculturists, it was nothing to the inconve nience which he and the country would receive when the great mass of the people discovered the effect of the opposition to the Income-tax, coupled with the assertion that they would not be affected by it—when they should discover that such was the case, the re-action which would ensue would be dangerous, not simply to the Right lien. Baronet's Government, for that, perhaps, would not concern him (Mr. F. Mamie) so much.— Laughter. ) But he would tell him, it wouldbe dangerous to the peace of the cauntry. It was impossible to inflict an Income tax without in a very great degree affecting the working classes. It had already been acknowledged by die Hon. Mem ber for Knaresborough, that many manufacturers were lessen ing their amount of labour, in anticipation of the Income-tax. He would ask why they invited that great body of the people to consider the Income-tax, they who opposed useful measures, such as the Corn-law and the Sugar Duties ?—( Hear, hear. ) Why that they may get a blow struck at the middle classes, who, they imagine, stand between them and obtaining univer sal suffrage. When they have effected that which the Govern ment, by the imposition of the Income-tax, was assisting them to do, they would find a class combined, the union of which would entirely depend on the measure passing. He thanked his Noble Friend for giving him the opportunity of giving his vote against this tax. His Noble Friend had.been accused of taking an unusual course, but the occasion also was unusual. They were saddling the country with a tax, of which some opinions had been read-of the recorded debates of that House, and to which he should again take the liberty of referring. In the words of the Right Hon. Gentleman, it is a tax which, " if properly collected, would expose every man's business to a ri gorous inquisition; it is a tax which would encourage immo rality, fraud, and perjury.—( Hear, hear, hear.) It would discourage industry, which, in a country like this, no tax ought to do." Such were the words of the Right Flout. Baronet, and such was his simple opinion of the tax, which lie should oppose whenever he had the opportunity of so doing. The Right Hon. Baronet had said that his plan was supported by the commercial community—he had beard, indeed, that it had met with the support of the Chamber of Commerce of Glasgow, and lie had heard it with sonic surprise, because the same body had placed on their records a resolu tion preferring the fixed duty on corn, of his Noble Friend, to the sliding scale. But this Chamber of Commerce, it ap peared, was solely governed by six Directors, and in point el fact it was the approval of these six only which the Hon Ba ronet had received. 'these Directors, too, would be found to be men interested in the continuance of the West India mo nopely, and the maintenance of the sugar ditties, to the extent at which they at. present existed. On the other side, the Chamber of Edinburgh had declared against it. He should cheet fully give his vote against the measure. Mr. MONCKTON MILNES imagined that the Right Hon. Gentleman who hail just sat down was the only Member of the House who was not convinced by the Right Honourable Baronet's defence of his consistency against the charge of the Noble Lord. The measure was not so much the measure of the Right Hon. Baronet as the measure of the necessity of the times. He was sorry to see so much party spirit exhibited on the other side in discussing this quest on. lie did not approve of the practice of alluding to former debates, and of raking up old speeches—(Opposition cheers)—and it was a practice which he hoped every young member would endeavour to put a stop to.—(A laugh.) He thought that, except in case of necessity, such a tax as the present ought not to be imposed; but he thought, although the necessity existed in the present instance, it was merely a financial necessity. There had not been one word fallen from the Right Hon. Baronet which could raise a feeling of despondency in the minds of any one. The budget of the late Government had been rejected by so large a majority that it would be impossible to carry it. They had lett many good intentions as a legacy to their successors, but they had left them no money, and hence the deficiency, hence the neces ity for imposing an Income-tax, to make good that deficiency. Surely the army beyond the Indus was a British army, and the navy in the China Seas was a British navy, and entitled to the support of the House. He hoped the question of Affghanistan would not be discussed in the House of Commons, because he believed if the late Government, in their own defence, should be compelled to lay before the House all the reasons which had influenced them to undertake the war in Affghanistan, he feared that the disclosures which they might be compelled in self-defence to make might seriously complicate our relations with some of the Powers with which we were now allied. What were our relations with France and with Ameeiea ? He for one could not but regret the treaty of the 15th of July, 1840, the consequences of which he believed were more serious than was commonly supposed. The suspicions and jealousies of the people of France towards the people of this country were the deplorable fruits of that treaty. There was one part of this measure which he earnestly desired to see modified. The Right lion. Baronet had given an exemption to the working classes of this country. lie thought there should be some consi deration for the labour of the head, as well as the labour of the hand, and that incomes derived from trades and profes sions should nit be subjected to the same tax as lauded pro perty.—( Hear, hear.) Some reduction from the Three per Cents., in favour of incomes subject to risk, and derived from intense labour, would be hailed by the country with the greatest satisfaction. In conclusion, he must say, that lie anticipated a period when the deficiency would be removed, and the coun try relieved entirely from this now necessary burden. Mr. RAIK ES CURRIE said, he considered the measure proposed by the Government as at once bold, honest, and comprehensive—required by the exigencies of the times, and, as far as he could see, not more objectionable than any sub stitute which could be proposed. It was bold on account of its inquisitorial character, and because it was likely to excite the opposition of the middle 'classes ; but, as he believed it to be honest--honest, because in this measure they proceeded to tax themselves, and not the %corking classes, he was pre pared to bear any odium which might arise from its in quisitorial character.—(Cheers from the Ministerial benches.) It was a comprehensive measure, because in the tariff there was an attempt to invigorate and expand trade, the source of all revenue—therefore he thought it was a comprehensive mea sure. It had been attempted by miserable expedients to ward off the evil day with respect to the finances of the country.— (Loud cheers.) lie must say that this had been the case for years past. lie felt grave apprehensions with respect to the termination of the oriental war. Looking to. the state of Europe he thought that a fall Exchequer and a wellsiratined fleet was the best guarantee for peace. It had been proposed to tax heritable property, but they must consider what was the object of the tax, and they must consider their present emer gency. When Hon. Members asked him if he could look with Iris free trade principles at the money resourses in the country, and then vote for the Income-tax, he answered that the Whigs had prevented them, by their course of legislation, the means of obtaining these beneficial enact merits.--( Cries of " Hear, hear.") They ought to have had a different system of representation, but the Noble Lord, the Member for London, had said that he wou'd hear of no alte rat ioe in the Reform Bill ; he declared it to be a final measure. A friend of the Noble Lord's had said that he would in five mi nutes take the command of the Chancel Fleet, or build St. Pe ters. --(Loud laughter) But the Noble Lord had undertaken a much greater task, for he attempted to erect the temple of free trade on the tomb-stone of monopoly. He (Mr. Currie) wished to live and die under the existing institutions, but he wished to see justice done to the people. A great class had sprung up, in consequence of the Noble Lord shutting the door of the constitutions of the mass of the people, and hence had sprung up the agitation for universal suffrage. The Right Honourable Gentlemen opposite had been most unjustly ac cused. '1 hat Right Hon .(gentleman had declared that he would never bring forward other men's measures. He( Mr. C.) hoped to see in that a better system. He (Mr. C.) felt that they must unletter trade. The day was over for monopoly he hoped, and if free trade were not adopted, it would be taken and supported by the wreck of all our institutions. To use the words of the Right lion. Gentleman, he could not be the dupe of the so phistries of his followers ; he could not be cleated by the bug bear of men of dependency. He mud think that dependency was the hand-maid of commerce, and the preservative of pewee. The Right Hon. Baronet was an able Minister, and a states man experienced in debate, perhaps unrivalled—a man whose name would live when they were forgotten—when his (Mr. Currie's), and many Hon. Gentlemen around, would be buried in oblivion. Would he, then not use his master-spirit, and rise, like a god, to do justice to the country ? Would he not look d o wn, from that dizzy height on which he was placed, and, like the men of old, confer blessings on a suffering nation. air. T. DUNCOMBE said that if one half of the compli ments he had just heard paid to the flight lion. Baronet oppo site were true, every one in that House, and every one out of it, who read those compliments, must be perfectly satisfied that the nation was, at the present moment, the most favoured nation of the earth— ( Laughter and cheers)—and that we had arrived at the political millenium; and they ought to be pleased to hear that th of the country were to be regulated by .the Right Hon. Baronet 7 -that our forces were paid by the [light Hon. 111enber for Kent- - when they saw fhat t ates of England were appointed by the Right Hon. Baronet, the Home Secretary, the 'Member for the great and independent constituency of Derchester.—( Cheers. ) These were events that, according to the Hon. Gentleman who had just sat down, ought to be worshipped. Sorry should he (Mr. Duncombe) be to prevent the Hon. Member who had just spoken living and dying under any institut ion he thought proper. He said he hoped he should live and die under' the existing institutions. He (Mr. Duncombe) hoped he might, but he hoped he might live long, and that theday of his death might be long removed, but he trusted it would not take place un der that Goverment that now oppressed the eountry.—( Loud laughter.) With regard to the eulogy the Honourable Gentleman had pail her Majesty's Government, he (Mr. Currie) admitted that the measures were comprehensive, bold, and honest. He (Mr. Duncombe) admitted they were com prehensive, for he believed they were measures that would tiring down universal distress and every sort of havoc on the country.—( Cheers and laughter.) \Then the Hon. Gentle man said it was an honest measure, lie (Mr. Duncombe) differed e jib him. He denied that it was a bold measure. —he denied that it. was an honest measure. The lion. Member for Psx.fret said nothing but a strong Govern ment could have proposed such a measure, so obnoxious, so disgust ing—( Chters and laughter ) to the people of this country. But bow were they strong ? why, in numbers. Were they strong:in public confidenee.—(Cheers, • and counter cheers. ) He denied it. lfe denied that the measures were. The hight Honourable Baronet was supported by Gentlemen who would support every injustice to keep the Right Hon. Baronet in office The Hon. Member for Pom fret said he should like to see a dissolution —so should he (Mr. Duncombe). He would like to see that; but the Right Hon. Baronet was too good a judge. That juggle which has been going on through the debates, did not prove that the working classes wouldbe benefited by the measures of the Government. The Right Hon. Baronet seemed to say, that while he took money from one pocket of the people, he crammed into the other beef, mutton, and other provisions. —(Laughter.) But up rose some greasy farmer, and when he complained of the injury to be inflicted on his interest, the Right Hon. Baronet told him that ho was mistaken, and that neither foreign meats, nor any other articles of foreign produce would find their way under his new legislation into t his country. The measures of the Government would not really b ene fi t t h e wor ki ng c l asses. Let them look to the case of the hoot and shoe.4tiakers, or the case of the cork-cutters. 'There could be no doubt that the contemplated changes would prove most detrimental to the interests of these classes ; but while they were de prived of their protection, the protection to the landowner was continued almost in its former state. He believed that the cork-cutters, in particular, would most severely suffer from the operation of the new tariff ; and yet that was a class which de served every consideration from the House. It was their boast that not one of their body was supported at the expense of the parish. Again, lie believed, that the change in the duty upon foreign boots an.l shoes would throw 80,000 individuals engaged iu that trade in this country into the workhouse. The straw-bonnet makers would equally be sufferers; and he de fied the Right lion. Baronet to show that his contemplated alterations would benefit the working classes generally. Yet the Income-tax was the price at which those changes were to be purchased. He did not think that tax would ha long borne by the country.—( Hear.) The measure was not an honest—the measure was not a bold measure. He would ask why they did nut extend it to Ireland? Ireland had been benefited as much as England by one of the great sources of the deficiency in the revenue—he meant the reduction in the Post-office. If the measure were good for England it would be good for Ireland ; and it should be extended to both coun tries. The Income-tax had formerly operated most oppres sively. It was well-known that there had been 11,000 sur charges at the time in the city of London alone, and out of these alleged surcharges 3,000 were reversed, 1,000 were con firmed ; and the 7,000 remaining traders in the City thought it advisable to submit quietly to the injustice which they com plained of. 'I hat was a striking proof of the iniquitous way in which the tax had operated, and in which he believed it would still operate. He admitted that there was an apathy in the country as to what was done in that House upon the subject; but the reason of that was that the people were indifferent to what passed in Parliament, be cause they knew that that House did not represent their in terests. He (Mr. Duncombe) had, however, met no man outside the walls of that House favourably to the measure. The proposed tax would tend to limit and restrict the franchise in boroughs. It would render the restration more difficult. It would'enable the (lover nment to control the honourable elector, and he (Mr. Duncombe) took it for granted that the new tax collector wouldact perfectly in concert with the 3ti4 new Ma gistrates appointed by the Government. The tax might ue passed in that House ; but he felt persuaded the country would soon be tired of the measure, and he was happy to say that to the last he had opposed it. Ur. ROEBUCK, who spoke in a very indistinct tone, was understood to commence by complaining of the manner in which Hon. Members, who differed from their party upon any great question of policy, were stigmatised in that House. There were certain leaders whom it seemed to be thought humble in dividuals like Ipimself should follow upon all occasions; and when they differed from those bright lightS it was necessary they should state why they had followed their own small candle. He wished to address the Howe on that occasion, because he found that what had fallen from him on the subject under dis cussion had been subjected to much criticism. He was glad he had at least one defender that night on the same side of the House, who had spoken of the proposal of the Government as a straightforward, a bold, and a comprehensive measure. He would thus have the eloquent defence of his Hon. Friend the Member for Northampton (Mr. R. Currie) to fall hack upon, if he should himself be wholly unab'e to say anything in his own defence.—( Ilear, hear.) He proposed to take a view of the measures proposed on both sides of the House ; and if it appeared that the remedy proposed by the Right Hon. Baronet was the most complete, he would have justified the course he should take. First, let him consider the points in which the Noble Lord and the Right Hon. Baronet agreed. it was ac knowledged by t4pe Noble. Lord that there was a great defi ciency—the amount of th it deficiency hail been allowed by all. The Noble Lora had also allowed that that deficiency ought to be made up, and tha the current expenses of the year should be provided for. So far the Noble Lord and the Right Hon. Baronet were agreed. Both agreed in stating, however, that the' deficiency must be met by payment, and there he dpffered from them. He contended that it was a reduc tion of the expenditure, and not by the imposition of new taxes that the difficulty was to be met. The constitu encies had no right to complain of that proposition ; having elected the Bight Hon. Baronet the burden imposed fell justly upon them. It was the unrepresented classes whohad alone a right to complain of any measure which the Government might 'propose. The unrepresented had just cause for indigna tion. What, then, were the means proposed to meet the de ficit? Before he came to that point, he begged to deprecate a practice which prevailed, of quoting Hansard to show on which side the fault lay; each party trying to prove that the other had caused the m i sc hi e f , and each wes now engaged in reeritninatine the opp os it e evil being admitted, how wapsairtt3t'o.— be i m le e a t i r Baronet said he must rais e t wo or three millions each year to he T a i r i . e ) Ri W gh e t ll no th n e . cover the expenses of the year, and he said he could not do that by means of the tariff.—( Hear.) He (Mr. Roebuck) had observed that the Noble Lord on that side of the House had never asserted that the deficiency would be supplied by the means which he proposed. The Noble Lord approved of the amendments proposed in the tariff by the Right lion, Baronet. Besides this, he proposed a fixed duty upon coin, not so much to raise revenue as to regulate the duty. Both the Right Hon. B Pronet and the Noble Lord opposite agreed in the necessity of affording protection to corn; there he was at issue with As regards protection to the landed interest, and as regards the tariff, both, then, were agreed. Bef ore he dismissed that part of the topic he could not help noticing the fact that the Noble Lord, whilst he had proposed a reduction of the duty on sugar, had never proposed to admit foreign provisions. He rejoiced that they had a Minister bold enough to make such a proposal, and power enough, spite of the opposition behind him, to carry it into effect..—(Louil cries of " Hear, hear.") Now, the Right lion. Baronet proposed, by a direct tax, to supply the deficiency, which the Noble Lord had not intended to supply. It had been said that they might gain some money from lowering the different articles, but it had never been shown that the whole amount would be raised. A great deal had been said about defalcation. Now, he thought that the only ques tion which the Legislature ought to ask itself, in considering that question, was this, 'Whether the people could annually re produce as much as was. taken from them ? There could be no legerdemain used to produce this effect; but, supposing any fiscal instrument could be devised for the attainment of that cud, would the Noble Lord Note for it? He answered, no ! He who was for protection for agriculture, who must have an Bs. duty, was not the man for a thorough reformation- of the fiscal regulations of the country, that would give the people the full benefit of their own industry. He, therefore, judged that with the House, as at present formed, he couldnot expect a total repeal of the Corn-laws. That was the mainspring of all . al terations. Unless they could reduce the price of that article they did nothing ; and what the people desired in this respect, this House would not effect. It had been opposed by the Noble Lord, as well as by the Gentlemen opposite. The people had failed in this great object. He was there to do his best under the circumstances, and how could he do it.? By leaving the finances of the country in that uncertain and irregular stats in which they would have been left, if the propositions of the Noble Lord had been carried ? Or, on the other hand. with a full knowledge of the difficulties, was he to take the means offered for getting out of them—means painful, if they liked, but not so painful as many of the exag gerations of the effects of the law might lead them to suppose. Was he to vote for the Noble Lord, and leave the finances of the •country in a state in which no wise statesman, its which no man of probity, of courage, or of honour, would leave them?—(Cheers from the Tory benches.) It was not enough to come to him and say he believed they might do something good— every man must make a sacrifice. Ile was not to be told of the inquisitorial nature of the tax ; that was the cry, the cuckoo note of the present day, rung in the ears of every man who thought with him on the questioe. When the people looked the danger in the face, and came to a clear perception of the state of Strings, he be. lieved all this talk of the inquisitorial nature of the tax, would fade before actual experience.—( Hear, hear.) And, it it did not, was it not their duty to act according to what they thought right, and give the people • time to come to a sound opinion, He was not to be frightened by the bugbear of the inquisitorial nature of the tax. Then there was some idle talk of this being only were only i t: India or Europe. a war tax, What was the meaning of a war tax ? H e suppose d it was making e, the di eproc eeds frre,,c ewhether it be spent in war, lie would ask those Gentleman who had got ul) this bubble*. in n o,y of w h l e ri r cl: b a t a was Affghanistan whether there was not an expensive war there ? Was there not an expensive war in China ? It was a war that must be paid for, and must be paid for by a tax ; it would, there. fore, be a war tax.—(llear, hear.) They talked of this being a peculiar reserve in time of need—was not this a time of need ? Ilad they not been going on for the last ten years like spenthrifts were not they ashamed to look the Public creditor in the face? And was it trot necessary that we should make up our annual expense, and pay it directly over the counter?—(Haar' hear.) They might go on shuffling, and producing paltry and petty plans of expediency, but it was money they roust have, and it was the people who must supply it. if they did not like the' mode they took of supplying it, the remedy was in their own hands. If the constituencies complained, they had nothing to do but to turn out every man who had voted, not for the tax, but for keeping up the expenditure. That would be a sweeping mode of clearing the House, very few. would escape that besom of destruction._ (Hear, hear.) The advantage of this tax was that the people would know what they ha d to pay, while it would take the least out of their pockets. It would test the value of men's opinions, and prove whether men were acting from national, personal, or party views. Those who acted from national views should brave present displeasure; those who acted from personal views would be swayed by personal considerations; while those who acted from party would merely follow their leader. He might be wrong in his notions of political economy, but having b a l anced the two propositions, he must vote for that of the Right lion. Baronet, in the hope that he might hereafter persuade the Right Hon. Gen tleman to alter that part of the plan which was really unjust—that which seeks to impose an Income-tax.—(" 011, oh.") Against that in Committee, he should distinctly vote.—(Hear, hear.) He be. lieved there were means of rendering the tax equal to all. A tax on property, without a tax on income, would be unjust, but a tax that should press equally on income and on property would not be fair. In Committee, therefore, he, should use every means of in ducing the Right Hon. Baronet to alter that portion of the tax. He believed that the exigency of the time required the tax, and he was prepared to vote for the Right Hon. Baronet. Ile believed that he alone of the two statestnen who had Inn forward their plans, had really brought forward a plan equal to the exigencies before them—..who fairly met the difficulty in the face —who had stated it in the extent to which it ought to be exhibited, and who had met it without circumlocution. There might be cases of error, but he believed he had honestly put it forth, with - Out indulging in shuffling expedients—(Hear, hear)—and so far he was more worthy of the confidence of the people than those who were now opposed to them.—(Cheers.) Mr. WALLACE had heard the speech of the Hon. Member for Bath without surprise; though the Hon. Gentleman was known to possess great logical powers, yet it was the most illogical speech he had ever heard. He denied that it was at all applicable to the case they were handling. He contended that the Hon. Member knew nothing about it.—(Laughter.) The Hon. Member for Finsbury had described how the affairs of individuals would be exposed, and the country would never submit to it ; and if they did, they were riot Englishmen, and neither Irish nor Scotch—(Hear, bear)—or, if he were Irish, he would be the only noodle the country ever produced. Some Irish Members on the other side of the House had approved of the tax, and the Right Hon. Gentleman ought to put it on Ireland.. If he did not, he (Mr. W.) should propose that Scotland be exempted.—(" Oh, oh," and laughter.) He was convinced that no plan would secure secrecy, and he should give his vote against it with the greatest pleasure. Mr. SHARMAN CR AWI ORD rose amid loud cries of " Divide." He should not have trespassed on the attention of the House, but for a matter which called for explanation. It had been stated that a memorial had been agreed to at Roch dale in favour of the plan of the Right Honourable Baronet. He disputed that memorial as representing the general opinion of the borough. A public meeting had been called in the borough, at which it hal been agreed without a dissentient voice, that the Income-tax ought to be opposed. Rut whatever might be the opinion of the people of Rochdale, lie could not so far depart from his own opinion as to vote fur the pro. pesition. He could not ct•nsent to impose a tax so oppressive on the community, and should feel it his duty to vote against it. Mr. COBDEN did not oppose the Ine.ene.tax as the Income. tax, but as he would oppose any tax in the present circumstances of the country. He contended that rigid economy should be in troduced into every department of the Government, and he would not, because he was in a minority upon that point, follow the example of the Honourable Member fur Bath. and swell that majority which was already too large. In the next place, he approved of it, because the country was already paying taxes to individuals, which, if repeated, would yield an abundant revenue to the state, and he could not consent to the imposition of new taxes until all monopolies were abolished. In bringing forward the question of the Corn-laws, the Right,Hon. Baronet denied that the distresses of the country were caused by any restrictions upon trade; but, in bringing forward his budget, and his grand system of tariff' reform, he certainly discovered that the restrictions on trade and commerce were the causes of the distress of the country; and the Noble Lord, the Member for South Lancashire, who for three years had opposed even giving them a hearing when they complained of restrictions, now, all at once turned round, and said that it would be criminal to delay passing these measures even for an hour. For the last three years the manufacturing world had been expressing their opinion as to the remedy for the evils under which they had been suffering, and they all point to one remedy—the abolition of the• Corn and Provision-laws; and yet the Right lion. Baronet omitted, from his tariff, the most im. portant of all articles of commerce—corn.—(Loud cheers, and cries of " Questitm, question.") I, was the question. The tariff and the Income-tax were so mixed up together, that they could not be considered separately. Ile had likewise excluded the next most important article of consumption —sugar. Some false ideas on this subject might naturally be expected to exist out of doors, when they found even the Honourable Member for Bath expressing a doubt whether any alteration in the sugar duties would conduce to the comfort of the people. Mr. ROEBUCK rose amidst loud cries of " Order, order." He rose to order, he begged to disclaim the expressions imputed to him by the Hon. Gentleman. Mr. COBDEN would only make one further remark upon the subject, which was, that they could at this moment get two casks of Cuba or Brazilian sugar, in bond, for the same quantity of manu. factures which they were obliged to give to Jamaica monopolists for one cask, and Mr. McGregor had said, that if they would equalise the sugar duties they would add three trillions sterling to the revenue. He admitted that the alteration, as to the importation of live cattle, was important as conceding a principle, but there could never be any great traffic in live cattle, and consequently never any great exportation of goods in exchange for them, and this could not be accepted as any compensation for an Income-tax, because any duty paid upon live cattle would be an addition to the revenue. With regard to the alteration of the timber duties, he thought that was a useless sacrifice of revenue. There were thirty thousand empty houses in the neighbourhood of Man chester alone; there were more ships lying in ordinary than ever had been known, and that was the time chosen to make this alteration. There was no reduction in the duties on cheese or butter, and with regard to the duties on salt meat he doubted much whether the people of this country would even consume much salt meat with advantage'to their health. The present duty on salt meat was 12s. per cwt., and there was no consume. Lion, and it was not likel, consumption would be increased by re ducing the duty to Bs. The duty on cotton remained unreduced. A great deal had been done in trifles; but all the great articles had been passed over, and this was the compensation they were to receive for an Income.tax. The Right Hon. Baronet gave them cheap timber when it was not wanted. He gave them a free trade in cattle when the people were reduced to a potato diet, and wanted bread—(Cheers)—and he admitted French boots and shoes, and gloves, to compete v.ith the produce of the halfemployad artisans of this country, while at the same time they refused to let them touch one grain of Normandy wbeat.—(Loud cheers.) It was a crying injustice in the guise of free trade. It was . .. -... beginning at the wrong end. It_ was calculated to cast an odium on the character of free trade, and as a free trader - be pro. tested against it. He hoped, however, it would rouse the suffering interest to demand, as they ought to do, a free trade in the first necessary of life.—(Loud cheering.) Ile disclaimed on the part of the free trade's any responsibility for the Income-iax. It was not necessary to carry out the principles of free trade, and he re pudiated as fraudulent all such pretences.—(Loud cheers.) The articles in which they wanted a free trade were those articles which paid-no revenue to the State, but which, instead, paid a revenue to individuals, who put their hands in the pocket of the people, without rendering the State any service whatever. A free trade in corn and sugar would be more important than all the Right Hon. Baronet proposed to do.—(Cheers.) Ile knew he s hould :be told of the petition which had been presented from Manchester, in favour of the Government measure. Ile was glad to hear the Hon. Gentlemen opposite were inclined to pay so much attention to * petitions from Manchester. For the last three years petitions, signed by 60,000 persons had been presented trona Manchester, for a repeal of the Corn-laws, but no attention had been paid to them. The petition in favour of the Government measure was the offspring of a blind spirit of partisanship. (Hear, hear) and he was sorry and ashatned to say that the first parties in promoting that petition were the clergy of the Establishment.—(Hear, hear.) Those Gentlemen who so loudly proclaimed that they never interfered in party politics, now they saw the Corn Bill safe, came forward as a party body to support a party Government, and so rash and indiscreet had they been in their spirit of partisanship, that they had actually petitioned for the tariff as it had originally heen laid on the table of the House without waiting to sec what alterations were to be proposed—they had actually petitioned for the unamended tariff; errors of the press and all, and would have to petition afresh in favour of the amended one. Hon. Gentlemen need not be impatient ; he was going to sit down, but he knew what he was saying was very unpalatable; but he thought that as the representative of a community like the desolated population of Stockport, he bad not been wrong in pressing their sufferings upon the House. When these measures were brought forward as a panacea to the distress of the people, he considered lie had a right to express his opinion. He was bound to tell them that they were enthely deluded ; he was bound to tell them that they would not find a revival of trade which would give them an oppor.. tunity of removing the Income-tax. They had delayed it too long. Me questioned whether any remedy of any kind would be in time. During the first six months of last year there had been a reduction in.the wages of Lancashire alone, which might be equalled to five millions sterling. Let them think of this out of the trade and the Exchequer of the country.—(Hear, hear.) Thia was the ease through all the counties, and especially the midland counties. —(Hear.) How then could the country be prosperous, ate-stated by the Right Honourable Baronet, when the revenue depended on the prosperity of the working classes ? He could only look at the proposal of taxation as the symptom of the State disease two years ago. The Right Honourable Baronet, with figures and sta. tistics, attempted to prove that we were not in a state of suffering. But now he tatne and proposed an Income-tax. He (Mr. Cobden) told them that if they did not go further they would be disap pointed. They had now the remedy in their own hands to relieve the commerce of the country. Give the people of England fair scope fur their industry, and they might have prosperity yet ; and if they did not, then he warned them of the consequences. They had worked out the bees, and now they were beginning on the honeycomb, and how long would that last? lie said that the remedy they applied was not sufficient. They knew that when Arkwright WAS inventing Isis machinery and distending his int. provements, when compla:tits was made to him of the state of the country and the expenses, he said, Never mind, I will pay the expenses of the country. And so it had been the cotton trade that enabled them to pay the accumulated debt of that war—that bade that was so much despised in that House. If they destroyed that trade, they would have a terrible re-action, that would come heavily upon them, and upon this they had the testimony of David Hume, who said it would be sooner than they believed. Mr. MUNTZ said that he entirely agreed with the Hon. Mem. her who had just sat down, that the proposed measures would not relieve the distressed state of the country. But he did not see that was any reason why they should not have a popes ty-tax. He had as much objection to an Income-tax as any man in the world ; but as the Right Hon. Baronet would not propose a property-tax without ass income-tax he (Mr. Muntz) would rattler have them to gether than no property-tax at all.—(Hear, hear.) His object was to lay the burden, upon the lawmakers, which was the best means of snaking the laws good. Au Hon. Gentleman had said that the votes were given to party. His (Mr. Monies) vote was not a party vote, Ile never was a man to vote for party. Ile in tended to vote for the motion of the Right Honourable Baronet, because he considered it to be to the interest of the people at large ; not to the interest of his supporters, perhaps, but that was no con. sideration with him.—( Laughter.) If his vote did not please his constituents they knew what to do.—(Renewed laughter.) His object was to lay the burden of the taxation on those who were c.sispetent to bear it, and who were the framers and directors of the Law. Now his objection to ass Income-tax—(Loud laughter)—he did not know that what he was going to say would call forth a laugh—he had said before that he objected to an Income-tax, and h e w a s going to state his reasons why. Ile thought it was exceedingly inquisitorial, and would tall exceedingly heavy on tradesman who, in times like these, dared not make their all'airs known to the public, and who were obliged to make a return of profits they never realised. He well remembered the last seven years of the last Income-tax. It was at a time whets he was in active life, and largely concerned in business, but he did not think this was a sufficient reason for his objection to a property...tax. If he had believes that tl.e propo.at of the former Government would have rendered the Ineome.tax unnecessary, he should have felt bound to have voted against the measure, Ile did not believe that the measures of the late Government would have realised their expectations. As he said before, he wished to see the bur. dens of the country put upon the law.maker. Ile did not be lieve the measure now proposed would relieve the distresses of the people.— (Loud laughter.) Ills only object in rising was to jus. tity the vote he intended to give. —(Laughter.) Ile had not the slightest objection to lion. Gentlemen laughing. Ile had nothing further to say.—(Laughter and cheers.) After a few words from Mr. RUNDALL, Strangers were ordered to withdraw, and the House divided, when the numbers were— For the Amendment Against the Amendment Majority against the Amendment —97 The Bill was then read a first time, and was ordered to be r cad a second time on Friday next. The House then resolved itself into a Committee of Supply, Mr. GREENE in the chair. 8,t253,000/. was voted for Exchequer Bilis. 60,000/. was voted for civil contingencies. The resolutions were reported, the House resumed, and the Chairman reported progress, and obtained leave to sit again. The House then went into Committee on the Municipal Cor. poratlons Bill. Mr. LEADER objected to the Bill, and said that unless it were materially altered in the second reading he should feel it his duty to oppose it. The ATTORNEY GENERAL stated the objects of the Bill It had been the opinion of the legal officers, both of the present and the late Government, as well as of several lawyers in Westminster Hall, that parties holding leases of Corporation lands, were eligible to serve as Town.couneillors. On this opinion the public had acted in full confidence till the Bridgenorth case, in which a contrary de. cision was given. The object of his Bill was merely to prevent actions going on, which under the circumstances he had stated might be brought to the extent of many hundreds, and to assure the public that the evils incurred from acting on what turned out not to be law, should be cured by Act of Parliament. It would secure those who had been already elected in the enjoy. ment of their offices. The Bill was short and confined. If It should be considered the Bill would be defective without the introduction of clauses to prevent the entering into contracts by Town-councillors for the disposal of these leases, which might open a door to jobbing, he would be glad to concur in them, end • would readily adopt the clauses proposed by the Member opposite fur that purone. Mr. LEADER thought this a bad way of attacking an Act of Parliament, and thought the Bill was a dangerous one, although he approved of the amended clauses, which, however, ought to be printed before the House was called on to decide on them. If they must have the Bill, he hoped they would have the new clauses with it. The Bill, in fact, repealed one of the most important provisions of the Municipal Reform Act. Mr. HODGES LUNDE hoped the Bill would be permitted to be advanced one stage, after it bad beets so often delayed. Mr. J. JERVIS thought the Bill ought to be recommitted. After a short conversation, the Bill, as amended, went through Committee, and the House then resumed. The Report on the Customs' Duties (Wcst India and North Ame rican Colonies) Bill was brought up, and the Report was agreed to. The second reading of the Turnpike Roads Bill was postponed till Thursday, after a short discussion. The other Orders of the Day were then disposed of, and the House adjourned at One o'Cloa ELECTION COMMITTEES. WAKEFIELD. The first part of the case fer the petitioner closed yesterday. Evidence having been given to show that no the day of the election Mr. Lascelles' agentshad protested against Mr. lioulds wurth becoming a candidate on the ground that he was the legal returning-officer, and had given notice of Mr. lloulds wort h's disqualification to those who tendered their votes for that gentleman. Mr. Worthy, on behalf of the petitioners, contended that Mr. Houldsworth was disqualified, that all the necessary notices of that diNualification had been given to the tlectots, and that therefore 111 r. Lascelles was entitled to claim the seat. LONGFORD. The Committee met yesterday morning at eleven, and proceeded to strike off the remaining names on the registry, and having got through them, the room was cleared, and after about half an hour's consideration the Chairman gave the decision as follows: —" That the Committee resolved that Luke White, Esq., was not duly elected as a Knight of the Shire to serve in the present Parliament for the county of Longford ; that Antony Lefroy, Esq., was duly elected ; that the Com mittee have altered the poll taken at the last election for the said county, by striking out the names of the following persons, as not having had a right to vote at the said election, and who ought not to have been placed on the registry cf votes for the said county. The Committee, also, in virtue of section 79 of the Act to amend the law for the trial of centroverted elections,' desire to call the instant and serious attention of the House of Commons to the state of the law, as it materially affects a very considerable portion of the Parliamentary consti tuency of Ireland. The Committee alludes, especially, to the conflicting, decisions which are so frequently given by Committees of this House, in respect of the issue technically termed The Opening of the Registry,' and to the impracti cability of affirming, with the conflicting decisions of Learned Judges before theta, not only the right meaning and application of the words beneficial interest,' introduced, for the first time, into the 2tl and 3d Will. IV., cap. 88, sec. 1, but also to the true interpretation under the statute of the term ' clear yearly value,' inserted in the former Acts, in Nos. 4,5, 6,7, 8, of Schedule C of the same Act, required to be taken before the Assistant Barristers by persons claiming to be voters. The Committee are unanimously of opinion that without some decla ratory Act on the part of the Legislature, it will be impos sible for any future Committees to arrive at any consistent or satisfactory conclusion." The total number of voters struck off was 144. IPSWICH. The Committee-room, as heretofore, was crowded. The proceedings yesterday commenced with the re-examination of Obadiah Barwick Lucas, who said he was not a warm parti san, but he took some interest in conversations about voters that took place at the Dove and the Plough, sometimes as early as five o'clock ir. the morning, and where every one that was thirsty might have his favourite cordial, and the landlord would take no money unless it were offered. The witness was a landlord himself, and used to supply beer and breakfasts, ex pecting that Mr. Ganod would pay him, if not some other principal gentleman would. Witness voted for Westin and Reim.e. The examination of the witness was postponed for particular reasons. Isaac Phillips, a shoemaker (examined by Mr. Austen) — Had a conversation with Mr. Thornbury at the Dove the day before the election. He was asked to vote for Wason and Rennie, and he promised, though he had no vote, for 51., which he took, but only that he might thereby have positive evidence to stop the shocking bribery which he knew was going on.— (Great laughter.) Witness, having got the evidence, indig nantly returned the note to Thornbury, adding that he had no vote. Say nothing about it, says Thornbury. I would not keep my tongue tied for 201., answered the virtuous non elector.—(Great laughter followed the declaration ) Cross-examined by Mr. Pftimars—l told all this to Mr. Roberts of the Blue party, but I believe the Blues bribed as well as the Yellows.--(Laughter.) COURT CIRCULAR. The Queen and Prince Albert honoured the rehearsal of the Concert of Ancient Music, at the Hanover-square Rooms, yesterday morning, with their presence. Her Majesty and his Royal Highness were attended by Viscountess Jocelyn, 'Viscount Sydney, Mr. George Edward Anson, Major-General Weinyss, and Colonel Bouveric. Her Royal Highness the Duchess of Kent visited her Ma jesty yesterday. Her Majesty and Prince Albert, attended by the Viscountess Jocelyn, Hon. Miss Lister, Viscount Sydney, Major-General Wemyss, and Colonel I3ouverie, honoured the Haymarket Theatre with their presence yesterday evening Her Royal Highness the Duchess of Gloucester had, yester day, an evening party, at her residence, Gloucester House. Some of the members of the Royal Family, and a numerous party of the Nobility and Gentry, were present. The Duchess of Kent visited her Majesty the Queen Doti alter yesterday, at Marlborough House. The Duke of Cambridge, attended by Colonel Jones, ar rived in town, yesterday, from his residence at Kew. A Deputation of Ropemakers had an interview with the Right Eton. W. C. Gladstone, on Saturday, at the Office of the Board of Trade. Despatches from the Governor of Gibraltar were received yesterday at the Colonial Office. Mr. Ilawes, M.P., and a Deputatis,n of the Soap Trade, had an interview, on Saturday, with Mr. Gladstone at the Beard of Tiede. SPORTING INTELLIGENCE. TA T TER sALL S..—YESTERDA V. Tire. Man v.—ln the quotations from Newmarket of Friday last the Frederica colt had fairly " collared" the north country ' crack, and as many parties were still anxious to " get on" the change described below will not excite much surprise. The first bet laid yesterday was 350 to 50 agst the Frederica colt, and so numerous and extensive were the commissions that se veral other bets at that price in fifties, :3,500 to 500 in one bet, 65d to 100, and 600 to 100, cash in four or five quarters, were booked in the course of the afternoon ; the layers, however, took their stand at 6to 1, and his friends gave in. Attila was backed for a moderate amount at 8 and 9 to 1, Auckland at 14, Canadian at 17, and the Joanna colt at IS to 1, but none of their parties sanguine —indeed the Frederica movement made almost every other appear impossible. Two or three, however, arc deserving of a short notice. The Lord of Holderness, ever on the change, was again at a discount, after a little had been got out of him at 25 to t, 30, 40, and, as a clincher, 1,000 to 15 were laid, a fall which would lead to the inference that the report circulated at Newmarket last week had not been altogether without grounds. To supply the vacancy caused by his retreat, Meteor was brought into play at 40 to 1, taken by two or three parties. He was also in considerable demand for the Two Thousand Guineas Stakes. Canadian's decline on last week's odds :nay be traced to an improvement in Robert de Gorham, who was supported with some show of spirit. 'Tiptoe was backed rather freely at 50 to 1. and on those terms his friends were willing to go on; with the single exception of Canadian, he is the only public runner of last week, that has any standing in the odds, for, although a solitary bet of 40 to I was taken about Sir Harry (the Diree colt), 50 to 1 was afterwards offered repeatedly withow: effect. A few engagements were made on the 2,000 Guinea Stakes, ' Chester Cup and Oaks, but beyond an improvement in Lauer cost and 13ellona, for the Cup, and in Dil-bar for the Oaks, no thing new or interesting presented itself. 'The betting closed at a quarter before seven, at the following averages . TWO THOUSAND GUINEA STAKES. 2 to 1 agst Mr. Bowes' Meteor 3 to 1 agst Lord Orford's Petulance colt 6 to 1 agst Mr. Wreford's Wiseacre—taken. DERBY. 1 to 4 agst Scott's lot 25 to 1 agst Forth's lot 40 to 1 agst Mr. Osbaldeston's lot—taken 40 to 1 agst all the mares—taken (3 to 1 agst Mr. Trelawny's Frederica c 8 to 1 agst Colonel Anson's Attila 14 to 1 agst Lord 'Westmoreland's Auckland 17 to 1 agst the Duke of Grafton's Canadian—taken 18 to 1 agst Lord Chesterfield's Joanna c—taken 25 to 1 agst Mr. Biggs's Eleus 30 to 1 agst Mr. Dixon's Ballinkeele—taken 3:3 to I agst Lord Verulam's Robert de Gorham—taken 40 to 1 agst Mr. Bowes's Meteor—taken 40 to I agst Mr. Rogers's Tiptoe 40 to 1 agst Mr. Ramsay's Moss Trooper 50 to 1 agst Mr. Forth's Policy 50 to 1 agst Lord Chesterfield's Sir Harry 1000 to 15 agst Ms. G. Clark's Lord of Holderness 80 to 1 agst Lord Lynedoch's Ghuznee—taken 1000 to 10 agst Lord (leo. Bentinek's Tripoli—taken 1000 to 10 agst Lord Geo. llcntinck's Peloponnessus—taken 1000 to I() agst Mr. Gregory's Barrier—taken 1000 to 10 agst Mr. G. Clark's Blronet—taken 1000 to 6 asst Mr. Ford's Sideboard—t a k en 350 to 100 agst Attila and Frederica c—taken four times 350 to 50 agst Auckland and Canadian —taken 500 to 20 agst the Agreeable colt and Tiptoe—taken CHESTER CUP. S to 1 agst Mr. Kithy's Lanercost—taken s to 1 agst Mr. Holmes' Vulcan 11 to 1 agst Lord liglinton's Bellone 12 to 1 agst Mr. Plummer's Ailce Hawthorne—taken 14 to 1 agst Mr. Greville's Rory O'More 15 to I agst Lord Chesterfield's Marshall Soult—taken OAKS. 8 to 1 agst Lord Jersey's Adak filly 10 to 1 agst Lord Chesterfield's Dil- bar—taken 15 to 1 agst Mr. Seott's Syren—taken 50 to 1 agst Mr. Marshall's Fury filly—taken 350 to 50 agst Syren and Dil-bar—taken PASSION AND PRINCIPLE.—The thrtheoming new novel, bearing the above expressive title, and appearing under the auspices of Captain Chamier's popular name, is said to be , long to an excellent, but too little cultivated school. Its claims are understood to rest on the truth and force of the scenes, characters, and passions that are developed in its pages, un aided by those mere artifices of exaggeration and caricature which sO disfigure the works of many of our . popular writers. The story is said to i nvo l ve an admirable practmal moral, aris ing out of the varied adventures of two beautiful and high born maidens, both endowed by nature with noble qualities of heart and mind, but one of them wanting those qualities in unbridled " pas i i on " f or want of that " principle" which the other has happily imbibed from a wisely conducted education. The scenes are said to be laid in the highest classes cf the real lire of our own day, so that the work promises to take the cha racter of a higher sort of " fashionable novel." The decay of the "I.%,:eth :111(1 Gums arises from various causes ; but, principally, it may be attributed to early neglect, ill health, and the use of Tooth Powders c ontaining miner al and other deleterious acids, which give a momentary whiteness to the Teeth, while they corrode the enamel !—The extreme prevalence of this last cause is too well known to need comment. To this fact, indeed, is principally to be attributed the long Botanical research, which was happily terminated by the most felicitous discovery ever given to the world for the preservation of the Teeth, Gums, and Breath, viz. —Rowlands Odonto, or Pearl Dentifrice ; this Powder now occupies a dis tinguished place at the Toilets of the Sovereigns and the nobility throughout Europe, while the general demand for it at once announces the favour in which it is held by the public at large. As a lady, who resided in the Rue de la Pais, was returning lime lately, with a small embroidery frame under her arm, when, in the Rue d'Anti n , a d og ran against her legs and threw her down. Tier temple came against the corner stone of the paYeincrA, and she expired instantly. SPIRIT of the PUBLIC JOURNALS. FROM THE EVENING PAPL:RS OF YESTERDAY. GLOBE.—We have taken some pains elsewhere, and on former occasions, to signalise the consistency cf Sir Robert Poet's practice and principles. The illustration' of that dis tinguishing quality of the Prime iNlinister will be completed this evening, when he brings in his Income Tax Bill, with its appropriate and improved machinery. The Sir Hobert Peel of 1833 spoke as follows on the impolicy of constructing any such machinery for any such purpose : " I think. likewise,' (Mirror if Parliament, p. 1,331), "that thu Noble Lord has done well in not proposing an in coa.e or a properly tax. N ot hi ng b ut a case o f e xtrem e neces sity can j ustify Parliament in subjecting the people of this country, in a time if peace, to the inquisitorial process which must be resorted to in order to render the impost productive, and to have recourse to such a machinery for the purpose of raising 2or 3 per cent. would be roost unwise. Such atax is a great resource in time of necessity, and therefore I am unwill ing, by establishing the disgusting inqviAition with which it must be accompanied, to create such an odium against it, as would render it impossible to resort to it in time of extreme necessity." 1 We have it, then, on the most explicit authority of the Pre mier himself, who is as fond of quoting his own prece dents, that what he means to propose to-night, and what ever machinery he means to carry it into effect by—are most nowise. It is most unwise to erect such in ehinery to raise two or three per cent. ! What must it be to erect such machinery to raise so little, fur so short a period Well, then, we can only save the Premier's reputa tion for wisdom by supposing that his ostensible pur pose in ptaing this measure is nut his real one. That—with the minute: ial AIL chiavelism ascribed to him as a merit by the Times—he does not mean to be " hanged for half-a-crown"— to levy an income tax for three per cent.—to call into life such swarms of ratimalcules—such " spawn of tax-born riches"—for so small a matter, and no short a span of vermin vitality—to raise so vast a scaffolding for so puny an edifice. At present, his projected machinery can only strike the mind's eye like the " firm-compacted balks" which surmount the Nelson column in Trafalgar-square. There is nothing at present but thin air between them ; but we know there is to be. But Sir •Ro bert's scaffolding would seem at . present to be about to be erected for its own sake--or at least for the sake of such a per-centage as Sir Robert has declared is not worth the cost. Are there other and more permanent purposes kept in the lack ground ? We do not believe it. We do not credit the Premier with any large views in the matter. If he had large schemes of finance, lie must have based them on just principles. Merely to magnify the vermin he is now creating, will turn insects ' into monsters. Ihe country will tolerat e no such mieroscopie enlargements of deformity. STANDARD.—The people will, however, gain something in protection, if not in present abatement, .by the removal of prohibitions and prohibitory duties ; provisions cannot rise much higher in price, and this is an important consideration in an augmenting population, and, what we trust, to Conser vative Government, it will be a population advancing in prospe rity ; arid can the intelligent farmer doubt that he gains much ' in relief from obloquy—that it is of great value to hint to have his position secured against a renewal of the attacks of which for twenty years lie has been the object, by the surrender of a merely Lominal protection ? And are rot all classes benefited by a knowledge of the truth ? But this is a narrow view of the subject. The tariff is a whole, and as a whole it is confessedly. beneficial. But is any farmer weak enough to sup pose that such a measure could pass without including articles or provision ? If the farmer would fairly estimate his gain by the whole tariff, let him turn his eyes to the Continimt. As we have before said, the articles of provision raised by European agt iculture are pretty generally as dear upon the neighbour jug pat ts of the Continent as they are in England ; but it is yet very certain that rimny prudent fami lies pass over to the Continent upon economical considerations, and that they are not disappointed. But how is this? Be cause all, except the articles of provisions referred to, is so much cheaper—because taxes are so much lower. Begin with the single article of house rent. We have seen a calculation satisfactorily demonstrating that the rent of a moderate house at Dover or Brighton, capable of accommodating a family of eight - persons in middle life, would pay all the expenses of the same family in equal comfort at the ether side of the Channel. But the house rent. is the heavirit ex pense, and the main element in this is timber next comes the cost of furniture then coffee, &e. finally, taxes. To be sure, there is this to be said, that the animal food, from which the farmers dread com petition, is so bad, as well as dear, that there is a motive to me little of it, which helps something in saving. Lately, the lighter branches of education are cheap, because a general condition approaching to_ poverty makes intelligent human labour abundant and of low price. Now, glance front the condition of middle life abroad to the tariff, and it will be seen in how many articles the British farmer, and ,very other British subject, will obtain relief; let him then make his eleetion between the basely nominal compe tition of the Continent with the rest of the tariff on one side, and double Assessed Taxes, all the indirect taxes unrepealed, and the obloquy of prohibitory duties from which he derives no advantage on the other. NT THE MARKETS-YES ERDAY. CORN EXCHANGE. The past week's arrivals of grain were rather small. The fresh supplies were moderate. Superfine Wheat rathar ex ceeded last quotations, other quotations as last reported. Bar ley a trifle dearer. New Beans advanded Is. per quarter. Pease as lastruported. Oats met a slow demand at last week's rates. Flour upported late terms. A I(RIVALS OF GRAIN IN LONDON DURING LAST WEEK Wheat. Barley. Oats. . Flour English Irish — ;470 --- rorelati - 4,53 1 PRICES Oli ISO.k RD OF Sk•IP Wheat,Red (old) - s s. Beans, Small (new) ..... ... 37s I's. White (old) —a. —a. —..------- (old) ........ .42 - 466. .—.-- I(ed;ls-ii) Ws. .4s. Tick (new) 27 ;Id,. Fine 53;. COL Superfine tits. tide. -- Hamm (new) 31t.335. White(lB-11)....50i. 5 is. -- Fill, '8). 601 itrtnk Superfine .6 is. 70s. Oats, Feed ---Foreigntree 501 745. -- Neu l4s.fis. Ryt •18s. 40s. Poland —, a. Ilarley • 26s. :a, New 1&.24.. Grinding •'ss 28s, Potatoe _F .—j, •••••••••• Malting ' ''Oi 245. ----- mew "3 . 2Gs. Malt 561. 605.1 Scotch ,45 .275. -',rla New E4s. Irish 14s Pease, Grey, New 30s. Flour Town (per sack).... 54, :Es. - Maple New -)1.. 345. Seconds 50.. :4s. -. White .345. 365. North Country.... 4 se,. -Boller 36a . 36, Itran is bal. SMITHFIELD MARKET. The supply of Cattle, Sheep, Lambs, and Pigs was plenti ful, of Calves rather short. The trade was rather brisk, at the preent quotations. Beasts 3,1 11, Sheep and Lambs 27,410, Pigs 416, Calves 76. Beef, 3s. 4d. to 4s. 6d. ; Mutton, 39. 6d. to 4s. 4d. ; Veal, 4s. to bs. 4d. ; PJrk, 35. Bd. to ss. ; Lamb, 3s. 10d. to 6s. 4d. TEA MARKET. There was little business transacted. Company's Congo Is. 10d. per lb. cash. TALLOW MARKET. Prim steady, and a fair business done at 465. 3d. on the spot, and 48s. fur delivery in the last three months of the year, SEED MARKET. Clover and Linseed in fair request, and prices firmer. Fast India 475. to 50s. ; Baltic 445. to 495. per quarter. HOP MARKET. The supply small, the demand good, and prices firm. The cacounts from the plantations are not favourable. HEMP MARKET. Jute in good request, and prices firm at 191. to 19/. 55. per ton. Petersburgh dear. Hemp dull of sale at 341. per ton. PROVISION MARKET. Butter met with a good sale, fine Dutch at 104 s. to 1065. per ewt. Bacon sold slowly at 465. to 495. Lard dull at 605. to 625. per cwt. PRICE OF BREAD. Ihe hlghest price of Hread i.. the 514.trortlis is fhi. for 41b. Loaf. G., d Bread may be had at 70. PRICES OF SEEDS. _ Per Cwt. New English Heti C10ver...65s SOs i St. Fein _ —s ;Fs 50i Old Litt, Dit'o —s —is —s Rye Grass —s 2ts 118 New Foreign Dia0......—s 75s 92sPacey Grass —s —s —a Ohl Di•to Ditto .........—s --3 •••••i Linseed, for finding ..,—s 52s Z 6,1 New White ( . .aver 51s I'd's 65sDitio, tor sowing .......—s 5 4 8 tits Old Ditto-31Dto, tbr crushing ....—s 47s Lil a New Tre oil i ._ — 3 s 208 40s D lt ente —s 4tis L2s Old Litto —B 20s 38s Canary —s &LUCe l'r folinin —a •••S —s' Per Bushel. English I.,rraway —s 50s 52s White Mustard.... Os Cd to 13s Cd Foreign Ditto —s Otis 50s Brown Ditto 12s Od to 1486 d Corians:er —s —3 —s. Tares PRICE OF OIL. trivai Rape Oil, brown, per ton Ditto, retitled Linseed Oil 34 10 Linseed Oil Cake at the Mill (per 1(l00) l2 0 !tale i ake, per ton 6 b PRICE OF TALLOW, SOAP, Ac. per 11216. Town Tallow £2 S S'MeltingStufF £1 14 0 Yellow Rossi A White o ii c Graves Soap Ditto 0 0 (1 Good Drags 0 5 U PRICE OF ILA W FAT, per stone of sibs. Price of Tallow (as stated by the Tallow Menus) . l , ;Nil. COAL MARKET. Ships arrived since last znarket.day, i'dt3. s. rl.l Middle's West Hartley l7 lii Carr's Hartlcy Chestkor Main f fulywell Main.. Lcaez's Main. l4 0 New TAII field Moor l4 0' Old Tantield Polito!) W indoor l5 oi W'e,t ‘Vylain West 11art1ey....... Walls End Ilesiton :9 0 Walk End Hilda l6 3 NVans End Killingwolth Walls End Itiddall's . 19 V Wall. End'l'odu'n lienshum 14 e Walls End Wharnclitle l9 3 W. E. litaddylPsHatton INalls End llaiwell. ...... Walk End Iletton Per Quarter s. d. Wahs End Pemberton Walls End Srewates ..., :l 9 Walls End Whit well ... Wa: Is End tamini, Walls End Hartlep00l %Valls End Ileugh Hall •.2i Si I Wall: End Kelloe Walls End Barrett lO 0 Walls Ei.d Uowburn l7 o Walls Etat Brown . 11 DC4llCry : 9 9 Walls End Coundon Walk Et d Evenwoed Wills End Gorden .......... Walls Pod Hopper .. 17 3 Walls End Tees lietton .... 16 6 Walls Ei , tl . .1 . eel. , '2.o 6 Anthracite l!3 0 l'owpen 115 0 COUNTRY MARKETS. Per Quarter.' s. to s. s. to S. i s. t,, s. Bath Blanc!ford 52 72 31 32 , 26 uridrort 68 Thard 56 72 :lit 32 22 2ti Exeter aloucester OO 62 20 30 12 24 13 u rd '5B 74 27 34 .20 28 Newbury 48 70 f 3 32 ,18 5t 76 I f. 2 36 18 30 Salisbury 68 68 .28 36 ,4R k 8 Shcrhorue 56 CO '26 30 '2O .24 Sheptoultlallet 50 71 '25 34 18 24 Uxbridge —j 37 43 S 2 8 Warrninster i4B 67 24 23 19 = 4 Worcester 64 68 32 3t:x 2 0 coril ' .22 48 00 24 f.:B 20 ----- Wheat. Barley. 0 tt, Beans. 6. to G. '•4 46 3b 42 28 4A 3:: 34 4 so 42 I 43 40 MI 36 40 34 46 SS 46 SS 4:2 32 44 SCOTCH MARKETS Wheat. 1 Barley. Oats. ne.ns. Uatmaal ------ .---- --------- , 9 16 to; -- kberdeen 60 to 7(1 - . 3 a t• , . , to 25 46 le 21 la 17 20 21 Berwick Coldstream Capar (Fife , t 45 65 ci •„ . 6 2:2 2.j tyl Dunbar .. 70 72 30 31 22 25 21 4 50 , o 0 • 31 22 03 42 33 no 47 17 23 16 18 36 30 Kelso ~ KilAtty.." 54 66 29 35 20 25 25 44 Pet th gia , Tho size of the measure varies thoughout thee( l E n i fe in ri;e " : .. ::: • 70 2q gOINBUROH CORN MARKET. Wnett. Barley. Oats. grans. First 71,11d 346.0.1. '24.. Of. 28s. Od. S.coud 64 0 3* 0 !250 35 0 Third Average mire of Wheat 11.3 6.1. 83 to 35 S 3 35 38 2-2 37 St miry. Pease. sips (Id :IS 3 32 1 At the Spring 11feeting of the Synod of Aberdeen, held on Tuesday last, a dire battle took piace between the Non-. Intrusionists and their opponents,which lasted till seven o'clock next morning. The Non-Intrusionists were defeated in every division. The scene altogether was boisterous in the extreme, and for a Church Court most digraeclul. The disturbance was caused entirely by the men who ca. !themselves the " salt of the earth," and for whose interests the Member for Argyllshire hay just introduced a Bill into Parliament. The youthful Earl of Munster and his brother, the lion. Frederick Fitzclarence, will shortly be gazetted to swa mi ss ions in the army. It is said that the Duke D'ltnale and the prince De Joinville are shortly to leave the French capital on a villPit to her Alajesty, and will make a general tour to visit the pulato establishments in this coantry. Yee s—e • to f. 40 :44 40 - 40 44 34 40 30 38 38 4e, 36 40 ourer, ch be t° the hough would The ent in l opular that :e d to itorial, glad to r b' d not it u ° fir' s ,vtt i) 01,1 e