The Sun. — London, England, 1830-03-16 00:00:00

retrenchment in the ab.,tract. But Mr. Bentley put his Lordship's sympathy to the test. " Mr. BENTLEY, in support of his Resolution, begged to say a few words. His object was to enforce upon the attention of the Legislature such topics as he thought most condasive to relieving the distress of the country. His proposition, he thought, was so self-evident that he lind merely to ask their assent to it. It would be t Waste of time to set about proving that tithes were a grievous bur den to the country. He would only state one fact—the amount of titlys was seen millions; now with such a tax— " Earl StaxnorE—They arc not a tax.—(lTear.) " Mr. BINTLEY contended that the tithes were a tax, and a tex of the worst sort—a tax upon labour and culti vation.—(Cheers.)—He would ask them, with a drain nr '7,000,0004 upon the gross produce of the land, if it >did not unavoidably raise the price of the necessaries of life? The fact was so self-evident, that it would be a waste of time to argue it. Equally notorious was it that the tithes contributed very much to prevent the English farmer from competing with the forei.rner.— (1 rear, hear. )—And what was the consequence of this tax ? That with a cultivation superior to all the world besides, yet the tithes had brought the agriculturists to the greatest distress. He was warranted, therefore, in saying that the tithe system was ruinous to the community at large, and to the agriculturist in particular. With respect So its being injurious to the cause of religion itself, could it be denied that anything which disturbed the harmony which ought to exist between the pastor and his flock; would have a strong tendency to weaken the effect of the admonitions of the former to the latter'--(Cheers.)—This was another of those propositions which were so self evident that he should be wasting their time to discuss it. But it was said that it was done out of hostility to the Church. He disclaimed any such hostility—(Cheers)— and he did not understand that there was any necessary connection between the destruction of religion and the abolition of tithes. Again, it was said that there were so many difficulties in the way of a satisfactory arrangement for Members of the Church, that the plan was oh ieetionable. But surely these difficulties were not insu perable, and there could be no very substantial objections to to salutary a measure upon that score. For all these reasons he hoped the resolution would be adopted by the meeting." I-lera we have a proof of the extent of his Lord ship's sympathy with the people. A sentence or two thrown in, for decency's sake, about labourers is one thing, and to meddle with the tithes another. Tithes are not a tax—no such thing. It is no hardship on the agriculturist, in a season when the wants of the population compel an importation of three or four millions of quarters, that one-tenth of his crop shall be taken from him before he can go into the market ! However, the aristocracy find the agriculturists not so tractable on their part as they could wish. We rejoice to see so general a hostility to tithes among the agriculturists. An arrangement must be come to some time on this point, and the sooner the better. It is impos,ible that one-tenth of the gross produce of the soil should be suffered to be paid much longer. It is very well to talk of property ; but it must never be forgotten that property is the creature of law, that the great object of law is the saris populi ; and that when a particular destination of property to a religious, or other corporation, is at variance with the salus populi, it ought to be changed forthwith. Tithe in a rude age, with a scanty population, is not burdensome ; hut when population becomes dense, and the wants of society cause large capitals to be embarked in cul tivation, it is a most oppressive tax. It increases with the increased cost of rasing food. What a blessing it would have been to England, if the people had had the courage to imitate their brethren in the Northern part of the Island, two hundred years ago, when they put an end to all disputes about tithes !—Morning Chronicle. IMPERIAL PARLIAMENT. HOUSE OP LORDS—(LAsr NIGHT). The Earl of KINNOUL presented a petition from Perth, praying for free trade to China. The Earl of lIARDWICKE presented five petitions frown parishes in Cambrdge, praying fur relief from tax trios. The Earl of ROSSLYN presented two petitions from the Chamber of Commerce and town of Kirkaldy, praying for free trade to India. Upon the motion of the Noble Lord the Earl of Jersey was added to the Committee on the Coal Trade. Lord DE DUN STANVILLE presented a peti , ion from the Mayor and Corporation of Farnham for an alteration in the criminal laws. Lord KING presented a petition from a pirigh in Glom oestiershire, praying for the removal of the monopoly of the core laws and reduction of taxat;on. Lord STANHOPE presented a petition from the Trinity Reuse of Kingsten-tipon-Hull against the renewal of the East India Company's Charter, which was referred to the Committee. The Noble Lord also presented a petition from the same place, praying the House to take into rensideration the distress of the country and the shipping interests. The Noble' Lord took the opportunity of asking the Noble Duke (Wellington) opposite, if he should have aurobjection to the appointment of a Select Com mittee, to inquire into the irate of the shipping interests. The Duke of WELLINGTON thought the proper course to be adopted by the Noble Lord woold be to make a motion on the subject. As yet he did not think his Noble,Friend had put forth any ground for such a measure. The NOBLE DUKE presented a petition from South ampton against the punishment of death in certain cases. The Marquis of CLANRICARDE presented a petition from Galway, for the removal of the duty on coal im parted into Ireland. The Noble Marquis gave notice, that -in Tuesday next he should submit a motion to the House relative to the affairs of Terceira. The Marquis of BUTE presented a petition from Greenock, against the renewal of the East India Com pany's Charter. The garquis of LONDONDERRY presented a peti tion from the coal-whippvrs of London, on the subject of the Coal Trade. ELLENBOROUGH DIVORCE BILL. The Earl of ROSSLYN rose to move tie sucond read ing of the Bill, but as he understood the Noble Lord (Tr ains (Radnor) wished it to stand over, he s , hould have no objection to allow it to stand over till Wednesday, which was ordered. The Marquis of LANSDOWNE presented several peti tions. The LORD CHANCELLOR gave r.otice that en Friday next (the 19th instant) he should move the second reading of t'oe Lunatics' Property and Chancery Contempts Bill. The Noble Lord also took this oppor tunity of stating, that his Majesty had ordered two Com missions to be issued, appointing Lord Tenterdco Deputy Speaker in the absence of the Chancellor; and also ay pointing Lord Wynfor , l Deputy Speaker, in the absence of the Lord Chancellor and Lord Tenterden, The Commis sions, en the motion of the Noble Lord, were read. The Exchequer Bills' Bill, and the Transfer in Aids Bill. were read a second time.—Adjourned. HOUSE OF COMMONS.-(LAST -NIGHT.) Thepllevy of the House was crowded this day before Two o'clock. WEXFORD ELECTION. Mr. CLIYE brought up the report of the Wexford Electien Committee,. declaring Sir Edward Deering duly elseterf to serve as Member for the borough of Wexford, in the roam of Sir. Robert Wigram, whose election the Com mittee declared void. _ _ Oa the motion of the Hon. Member the evidence taken before the Committee was ordered to he printed. HUNGERFORD MARKET. Mr. J. C. HOBHOUSE brought in a Bill for erecting a new market. on the site of the present Hungerford market, and for incorporating a certain number of persons to carry the same into effect.—Road a first time. air CHARLES MORGAN presented a petition from the min ers of Monmouthshire against the system of plying i wages n Kumla.' Mr. DOTTIN presentsid a petition from .Southamp ton against awarding capital punishment for various off'enoes. Sir C. COLE presented a petition hem Cohsworth against the truck system. Mr. DUNCAN presented a petition from the ship owners of ScaPhorough complaining of distress. Colonel TRENCH supported the priyer of the peti tittion. Mr. Alderman WOOD presented a petition numerously signed from the inhabitants of the Ward of Cripplegate Without, praying for a seduction of taxation of Parlia mastery Reform' Mr. H. DAVIS presented a petition from the inha bit:spas of. Bristol, praying for the reduction of the duty on Wham. Mr. JOHN CAMPBELL presented a petition from m bar tons h i re, eomplaining,pf agricultural 'listless. FERGUSSON said, Oak the distress did not prevail in Scotland to the extent which 4t did in England ; bath the land owners and the farmeriWere in a better comaitioni in that country than in this: There was no do,ubt in Scotland, as here, a deep conviction of the necessity of economy and retrenchment, and the advantage which might bo expected from Parliamentary inquiry. Sir GEORGE MURRAY could also hear testimony to the superior condition of Scotland as compared with England ; for example, the very large county which he re presented; Perthshire, did not suffer so much as many dis tricts in England ; and be had very lately a letter from one of the largest proprietors in Perthshire, saying that he had no reason to complain of the payment of his rents ; they were not now in arrear. Sir GEORGE WARRENDER said he had not received a farthing of rent for a considerable time past. Mr. DUNDAS. denied the existence of the distress of Scotland to the extent that it existed in England. Mr. E. DAVENPORT said it was worthy of observa tion that such was the state of the country, that a Right Hon. Gentleman, one of his Majesty's Ministers, should think it worth rising from the Treasury Bench to state that one proprietor in Perthshire had received his rents. The petition was brought up and ordered to be printed. . . . Whe impatience of the House here rose to such a height that:the Chancellor of the Exchequer got up and said that he was perfectly ready to go on, if such were the wish of the House ; but when he understood that many Hon. Mem bers went away till half-past five, the time at which he had intimated his intention of addressing the House, he could not help asking permission to wait for a few minutes. Mr. BERNAL moved for an account of all sums of money v;:t..d by the House of Assembly in the island of Jamaica, and applied in pursuance thereof, in the several years 1825, 18.26, 1827, and 182 S, inclusive, distin guishing each year, for or towards the use or purpose of the King's troops, as well officers as men, in every branch of service, stationed in that island during the said years ; and also, specifying the particular heads of expenses, whether for pay, rations, subsistence, barracks, lodging money, hospital money, boat hire, transport of men and baggage, fuel, and every other allowance whatever; also for a return of the actual numbers of the King's troops, as well officers as men, in every branch of the service ; dis tinguishing the regiments, staff, and particular description & force, who were stationed in the island of Jamaica in the years 1825, 1826, 1827, and 1828, respectively. PUBLIC DISTRESS. Mr. E. LLOYD presented a petition front Flintsltire, complaining of distress, and praying to be relieved from taxation. The same Hon. Member presented a similar pe tition from Holywell and its vicinity. MALT DUTY. Mr. WODEHOUSE presented a petition from the Hun dred of Haresham in Norfolk, praying for a reduction of the malt duty. Mr. STEWART gave notice, that on the let of April he intended to submit to the House a motion respecting the revenue and expenditure of Ceylon. Mr. H. VILLIERS postponed till after the Holidays his motion, which stood for to-morrow, respecting our corn mercial rid ttions with Portugal. Mr. WARBURTON moved for a return of the number of Commissioners of Bankrupt in London, and the dates of their appointment, with the other offices they hold, if any. THE BUDGET. The CHANCELLOR of the EXCHEQUER rose and spoke as follows :—Mr. Speaker, I avail my ;elf of the oPpoatunity now afforded me to bring before the House the view of his Majesty's Government with respect to the financial concerns of the country ; and I do so, Sir, rot more in deference to the wish that has been ex pressed by the House, than from my own sense of the justice and the propriety of the course which I am now about to pursue. I feel, Sir, that in the present depression which prevails in the minds, and the ge neral anxiety which exists among all classes, as to the mea sures to he adopted by Parliament, that the House of Corn mans have a right to know the views and determination of Government. I feel also, Sir, perfectly assured, that at a time when there is such a general anxiety, when there is on the part of some persons exaggerated expectations, as to the means of relief which Parliament possesses, and on the other hand an anxiety to give credit to Government for every feeling of sympathy or assistance it can affor,l, that it is desirable on every account to bring measures before Par liament, which will show distinctly how little there is of justification, either for exaggerated expectations or ura f,nndetl anxiety. Sir, when I last had the honour of ad dressing you upon a similar subject, I adverted to the state of depression in the country which prevailed in the course of the last year. I then ventured to express a hope tt at those einharressments were not of a nature to continue long. I, Sir, am bound to confess that the hope. I then expressed has not been realized.—(Hear, hear.)—But circumstances have occurred to prolong those 4illiculties and to increase the pressure on the greater part of the population. I do not intend, Sir, on this occasion to enter into a discussion of those particular circumstances which have aggravated the difficulties of the country.— ,r, hear.)-1 am anxious from personal feelings to disembarrass the present statement of every thing which ran at all obscure it, and as a day has been fixed for en tering into a discus-ion on the state of the country, on every account deserv'ng the utmost attention, I think I shall best consult my own feelings and the wishes of the House, by not entering into it at length on the present occasion. But, Sir, when I take that course, I may be permitted to state on behalf of myself and my colleagues that I do it more for the purpose of preventing any misunderstanding upon the subject which I am about to enter on. I do not, therefore, put the question of the distrees of the country aside, because I do not deeply sympathize in the sufferings of those who arc at present labouring under the heaviest embarrassments : I shall give the best evidence in my power of feeling for them, in the endeavour which it will be my duty to make to afford them relief. But on the other hand I beg not to be misunder sal el when I say, that, whatever maybe the difficulties which involve particular classes of the country, I see in them no cause for despondency or alarm, and no reason to doubt the stability of the resources of the country.—Sir, without further preface, I propose to enter into the question more immediately the subject of consideration before us. I most certainly cannot do so, however, without, in the first instance, calling the attention of the House to the state of the Revenue and Expenditure of last year. I am anxious to do so, partly in conformity to the statement which I before submitted to Parliament upon them, and partly because I think the House will hear with some satisfaction the state in which the country stands, as regards its revenue and finances. It will be in the recollection of many present that in estimating the Revenue of 1829, I took it at an amount considerably less than that of the year pre ceding. I made allowances at that.period for what I conceived to be the probable defalcation of the Revenue, and I then stated to the House, and I expressed a confident expectation, that the Revenue of that year would amount to 51,310,000/. It has turned out, Sir, as will appear by the reference of any gentleman to the paper annually presented to the House, that the produce of the Revenue so estimated has fallen short of the estimate I made by 560,0001. And here, Sir, I may be permitted to observe though the defalcation in the estimate appears to be to that amount, part of it arises from a different appropriation of some part of that sum which I had applied to the Re venue of the former year. I mean a sum obtained from the City Canal, of 130,0001., which has not been applied to the revenue of the service of the year, as I stated it was my intention to apply it. The real deficiency, therefore, below that at which I made the estimate, must be taken to be somewhere about 430,0001. and when the House considers the particular circumstances that have occurred since I last addressed the House, it will see no great cause to blame, as extravagant, the estimate I then formed, or to impute censure to me for the deficiency that has occurred--(Cheers)—that deficiency having occurred on an article ever which the state of a harvest unforeseen had powerful influence. I estimated that the Malt Duty of the last year would fall short of the preceding years, 600,000/. ; but it has been 800,000/., Then the defalcation in beer amounted to 200,000/., making together 1,000,000/. ; from which , it the esti matedrlefalcation of 600,000/. be deducted, we have a balance of 400,0001., being nearly the extent to which toy expectations were not realized. Thus do I trust I have succeeded in making out the disappointment to have arisen from catves which no man could have foreseen, and over which Government could have exercised no controul. Let it not be supposed that in stating these defalcations, I mean to say there are not any others, though they are nearly balanced by the unexpected increase. The way in which I mean to put it is, that the defalcation of 560,000/. is nearly accounted for by the failure of revenue in articles affected by the harvest. I will not conceal from the House that there are other defalcations, but they are not from causes which imply any diminished consumption. There is one article, at least, upon which reduced revenue implies nothing of diminished consumption—on tea there has been a defalcation of 150,0001., but so far from that proving a diminished consumption, the fact is that the consumption has increased. The House must be aware that the duty on tea is an ad valorem duty ; and to this is to be attri- . bated the peculiar deficiency of the past year. Oa other Articles of the Excise throe are also deficiencies to a eo ns Siderable amount. The whole niskitig a deficiency ;ender • the head of Excise . (as cernpared with. the: preceding year) of about 1,300,0001. With reference to. the Customs, on which I ventured lest year to lay a sort of calculation before the House, I am happy to say that the deficiency of the Excise has been in some degree compensated by an unexpected augmentation in the amount received in this department. The estimate for the customs, which I laid last year before the House, amounted to 17,000,0001 , while I am happy to he able to state that the actual amount received has been 17,200,0001., which surplus we have a right to set against the defalca tion in the excise. With respect to the customs, however, I feel it to he but fair and right to state to the House that a considerable proportion of the revenue in the present year (and to which the increase I have just mentioned is mainly to be attributed) is owing to the large augmentation under the head of duties received upon foreign corn— (Hear, hear)—and I state this the rather, because it is not my intention in future statements to snake any allowance for this variation. I find, on examination of the last year and of the present, compared avith the preceding one, that the amount received on account of the duty on corn fluc tuated between the excise and the customs, in proportion as the harvest of the year in this country had been abun dant, or the contrary; therefore, although this year it has epsrated as a means of increase to the customs, ahou4l the harvest next year be abundant, the increase will be in the excise. This being the cite, though I have thought it right to state the amount of the in crease on the corn duty this year, it will he seen that I do not intend to place any particular reliance upon it. Sir, if we look to the estimate of the revenue for the last year, and look at the productiveness of it, we shall see matter of congratulation of no ordinary description. During that period the surplus applied in redemption of the debt was 2,490,000/., and that was not an imaginary surplus made up of surplus on the one side, and none on the other, but an actual surplus applicable to the redemption of the debt, after payment of every sum for which this country was liable. It may here be as convenient to call the attention of the House to another subject which obtained the sanction of Parliament in the year 1528. In that year this House gave a sanc tion to a measure for converting a permanent annuity into one for years or for lives; and when I submitted that measure to the house, I certainly did so on the'gronnd, rather, that it would prove a convenience to the public, than that it would he productive of any advantage to the revenue. But it will certainly be found, upon reference to the papers, that whilst that measure relieved the country in one year of debt to the amount of 2,400,000/. it actually relieved the country in the course of :30 years of an additional sum of 2,700,000/. — (Hear, hear.) —With these observations I propose to enter upon the statement of the estimates for the ensuing year, and in doing so I must claim the indul gence of this House ; and I ant satisfied that, when the House takes into consideration, the difficulty of making an accurate calculation upon a subject of this kind, and the early period at which my anxiety to lay my statement before the House compels we to make my calculations, that their indulgence will be liberally extended to me. I can assure the House that I have spared no pains in ariving at a just conclusion ; and if I have formed a wrong estimate of the resources of the country, I am sure I shall receive from the House that consideration which the difficulties I have alluded to, entitle me to.— (Cheers.)—The House has been acquainted in the Speech fro:n the Throne of the existence of distress in the agri cultural and manufacturing classes, but if that statement had not been made to the House, the personal knowledge of each individual Member, and the petitions laid before the House, would be sufficient to prove the existence of that distress. Such being the state of things, it became the duty of Ministers to give to the subject such cowideration as would enable them, if they should still feel bound to refuse the prayer of the petitioners, to show that they acted from a sense of the inexpediency or impossibility of granting their prayer ; or that if they should feel it their duty to grant the concession, to show that in do ing so they were not unmindful of the prayers of the people. (Cheers.) —Those petitions not only state the distress, but did that which was by no means natural, pointed out means of relief from taxation. It therefore became incum bent upon those to whom the affairs of the nation were entrusted to show to what extent relief could be afforded. In doing so there were two modes open for consideration. One was to afford relief to the utmost practical extent to those parties whom the taxes more im mediately affected without imposing any fresh taxes upon . the other classes of the community ; and the other was to make up the deficiency occasioned by the repeal of those taxes, by. imposing taxes upon those classes who are not supposed immediately to suffer.—(Heas.)— I need not conceal from the House that among the many plans submitted to the House one was the imposition of a property tax ; that subject received the fullest considera tion, and the advantages and disadvantages of the measure. with reference to other great measures having been maturely weighed, it was thought more advisable to resort to another mode of affording relief than one which would only take the burthen off the shoulders of one class to transfer it to the shoulders of another class of the com munity. Sir, in considering what mode of relief it would be most advisable to adopt, his Majesty's Go vernment thought that would he most advisable which would give relief to the utmost possible extent to the lower orders of the agricultural and manufacturing classes— for upon those classes, Id() believe, taxation at the present moment most strongly presses.—(Continued cheers.) — I know that in this fee:ing I shall have (and, indeed, the cheers of the House already assure me that I have) the concurrence of all who hear me ; and I say this the more confidently, because I am sure that there is no assembl y in any country that has more sympathy for the lower orders of the community than that which I now have the honour to address ; and however much it may be contended that we non-represent the wishes of the people., I am sure that no measure which may tend to their relief can be pro posed without meeting with favour.—(Cheers.)—The other principle—and not an unimportant one either—was to act on the plan of reducing those taxes which, while they gave the greatest relief to the people, produced by their removal the least loss to the revenue of the country; for in the taxation of this country, the degree in which the revenue is productive and pressure inflicted is extremely different. In some, the amount received is just that im posed on the people ; in others the amount falls short ; and occasionally other taxes have been imposed, in levying which no benefit has accrued to the public.—(Hear, hear.)—Taking, then, these two principles for my guide, the tax which appears for me to call for the revision of Par liament is the tax upon beer.--(Cheers.)—Beer, I am sorry to say, of latter years, has become almost a luxury to the poor. There was, Sir, a period when instead of beings as it has been of late years, looked upon by the working classes as the beverage of holidays and feast-days, it was looked upon as a necessary of life, which could not he dispensed with at the tables of the peasantry.—(Cheers.) —And I trust that the measure which I shall have the honour of submitting to the consideration of the House will restore to the people the daily enjoyment of that beve rage, and in doing so will restore that which is of miteli more importance, those habits of temperance and sobriety, which have in some measure been destroyed by the sub stitution of other beverages.—(Hear.)—Beer is heavily taxed for the purposes of Government; for upon every quart of beer of the strength of London porter, the duty to Government is about three farthings, and when the an nual consumption of that article by each family is taken into consideration it will appear that the repeal of this tax will operate in a way not at. all inconsiderably bene ficial to those more immediate classes whose relief is the object of this measure. For more reasons than one, it is desirable that the tax upon beer should be selected as the one to be repealed, for that tax presses unequally in its operation, for while it leavee the rich man, who is able to brew his own beer entirely exempt from it, that duty and the expense of collecting it, whieh are not inconsiderable when the com plicated mode of collection is t Been into consideration, fall exclusively upon those classes who may he not im properly called the exclusive consumers of the commodity. But it is not only the tax which is paid to Government that beer has to encounter : like all other taxes which are raised for the service of the State, the steps which are re quisite for its collection are necessarily subject to various restrictions which operate against its manufacture. Among others may be instanced, that while a' man mat. brew one specific quantity of beer, lie may not brew another. So be is prohibited from varying its strength hut in certain degrees, besides other circumstances to which I need not now revert, which in themselves impose upon the article of beer an amount of duty which mey he supposed to be represented by the degree of inconvenience and restriction to which the whole combined give rise. But there is a still heavier duty cn beer, which I have yet to mention; and that is, the system under which it is permitted to be retailed to the public.—(Cheers.)—lt wou ld b e diffi cu lt for me to estimate the amount whiCh is thus added to the Government duty, but I believe that it will be found to be very consideralds,--(Hear.)—l am net afraid to estimate it at the very least at one-third of the whole amount of duty paid to the State ; and therefore we may assume that, if we repeal the whole beer duty of three millions, we slue I give to the country a relief little short of four millions and a half from the measure.—(Loud cheers.)—ln considering the mode in which relief may be given to the public in the { 4 1 1111, ‘" 144: es, charge upon this article, three coerses preterit t `,ll lietrisee by which We may proceed. tl s o4otleef. trd,irencl age whole duty on beer, -which is what I propose to do in the present case.;- or we may remove the whole duty en malt, leaving the,, beer as it stands ;or we may make a com promise between the•tWo,, by taking half off the cue, and half off the other. I have - preferred to adopt the first of these three modes sa-(Cheere.) And I have done it on the firm conviction that by so doing I shall best afford re lief to that class which I most anxious to relieve, and that I shall not be injuring those to whom the other mode of proceeding might be supposed to have been more advan tageous. Among the causes which have induced me to make the election that I have, is the evident inequality of the tat. The man who can brew fbr himself is altogether exempt from its influence.—( Hear, hear.) If he is wealthy enough to possess the requisite machinery, he is able to drink beer at a price lower than the peasant who has to purchase the beverage itself. And I think, therefore, that this is a circumstance which, under the present difficulties of the country, should recommend the course that I pro , pose. In the next place, by taking off the whole of one tax, instead of a portion of two, we shall be able to save the whole of that superincumbent weight which the re striction, while existing, imposes upon the country ; (Cheers)—so that, in this way, we shall have the means of making a still further saving, as it will enable us to make some reduction in the estsblishments.—(Cheers.)-- , I think also that the House will perceive, that, taking beer at the standard of strength at which it is or dinarily drunk, the remission of the duty on beer will afford a relief far larger than a similar reduction on malt. Upon the London porter, one million of beer duty affects it to three times the degree that the duty on malt would ; it stands, therefore, to reason that the re moval of such a duty will afford considerable relief.— To those who have opposed the removal of this duty I would say, you are, in fact, by the repeal of this duty securing to the dealer in malt a much greater consumption of that commodity. Can any one doubt that the great object to which the maltsters ought naturally to look to was—not the difference of a shilling, or any thing of that sort on the duty—but the increased demand, which was likely to produce a rapid consumption of their cons modity.—(Hear, hear.)—The consumption of that com modity will necessarily be extensive, in proportion to the reduction in the price of the article chiefly concerned; and, if the price of that article be reduced in a large pro portion, by taking off the beer duty, we shall be doing more towards increasing the 'consumption of malt, than by adopting the other course, and attempting to take a pot , . tion from one and a portion from - the other, so as to meet the claims of all classes.—(Hear, hear.)—When I men tion the remission of the beer duty, I must say that this will necessarily depend on the free sale of heer.—(Loud cheers.)—From all that I have seen of the proceedings of the Committee which is now sitting, I am confident that a freer sale of that article is absolutely essential to the ad vantage of the community—(Cheers)—and still more cer tain is it, that if this tax is repealed, it will he essential for the health and comfort of the lower classes that the trade should be opened. At present, while the tax still exists, in the vigilance of the Excise and the activity of its officers there was some sort of security against the adul teration of the liquor; but if this safeguard is removed, and the monopoly be still suffered to exist, there wilt no longer be any protection against the use of drugs noxious to the health of those who use it.—(Cheers.) — What, therefore, I propose is, to repeal the whole of this duty from the 10th of next October.— (Hear, hear, hear.)—Perhaps the House may consider that I should state some reason for fixing that date. It will not 'be possible to bring that measure into operation till the period when the licenses are granted.— If Government were to repeal that tax at the pre sent moment, in what situation would they place those who were rot apprehensive of any such reduc tion—those who have paid their duties on large stocks?— (Hear.)—We cannot give them relief without paying to them an enormous amount of their stocks. By the reduc tion of this duty there will no doubt be an increased demand in the commodity. Besides these considerations, one great object will be attained by delaying these steps till October—for it is to be observed that although the tax on beer will not cease till that period, there will be an indirect operation in favour of the consumer immediately. —(Hear, hear, hear.)—Among other advantages also that will attend the repeal of this commodity, there is one that will be considered by all as important in a great degree, namely, the removal of the tax on cider, a tax, Sir, which amounts to between 25 and 30,000/., a tat collected under circumstances of difficulty and oppression. There was also another thing in which the remission of taxation would be most importantly felt. That was the tax on leather.—(Hear, hear.)—The present amount of revenue derived from that tax is about 400,0001.—a tax heavily felt by the agricultural population. In one of the long contested debates on the subject in this House, it was asserted by a Noble Friend of mine—if I may be allowed to call him so—that the ereater the distress experienced among the labouring agriculturists, the more heavily did the tax fall upon them. In removing this tax, therefore, Sir, I shall remove a tax which is now felt to press 'With a peculiar severity on a large class of the people. Moreover, Sir, an abolition of the tax altogether; and then doing away the restrictions that are now laid on the manu facture of the article, which compel the manufacturer to manage the business differently from what be otherwise would, which compel one n an to be a tanner and another to he a dresser of leather; in removing the restrictions we shall give a relief to the people as well as by the reduction of the duty.—(Hear.)—At present these restrictions affect the manufacturers injuriously, and are useless to the re venue.—(Hear.)—And in doing away with them, I cal culate that we shall give additional relief to the public equal to the amount of the tax. It is with that object that I propose the abolition of the whole tax. What would the public gain by taking off one-half ? While the Government would lose some revenue, the price of the article would scarcely be reduced, and little or no relief would he given.—(Cheers.)—lt is for this reason that I do not propose the reduction but the abolition of these taxes.--(Hear, hear. )—lf I had done that the restrictions must have been continued on the trade—an establishment must he kept up for collecting the tax—and reducing the duty one-half would have appeared like doing nothing.-- (Hear, hear.)—ln acting on this principle the Govern ment has not looked to keeping up a large establishment, and it has deferred to what hair been considered necessary by th e Haeste—(Hear, hear.)--e-The amount of the three duties which I thus propose to repeal will be on beer, 3,000,000/. ; on leather, from 340,0001. to 350,000/. ; and on cider, 25,000/, making together the sum, speak ing in round numbers, of 3,400,000/. According, Sir, to my calculations, this reduction will give positive relief to the people, amounting, at least, to 3,400,000., and it will moreover, if the view I take be correct, give them relief - indirectly to a considerable amount ; so that in fact we shall give the people, on the whole, relief which cannot he estimated at less than 5,000,000/. a-year. We shall not throw away this relief either, Sir; we shall not give up anything to epeculation and chance, hut•as it -appears to me, we shall prudently apply the resources of the country to the relief of these particular classes - , the agricultural and the manufacturing; classes-which labour under the most distress and have the strongest claim to the 'sympathy of Parliament, and we shall adopt the most de cisive arid efficacious method of relief that is in our power. I have now stated, Sir, the amount of taxation which it is proposed to reduce ' • and I now come, Sir, to consider, the es timated revenue of the present year, limited as that will be by the amount of relief I have thought it my duty to afford the people. I calculate that the diminution of the revenue during the present year, arising from the loss of the beer duties, during one quarter, will be 750,0001. ; and I calculate it at this, because, though I am aware that there will be some diminution of the trade in the meantime, in expectation of the reduction of the duty, yet, if I do not miscalculate, there will be a great increase in the operations of the maltster, which will be a compensation to the loss on the beer duty. Taken at a fair calculation, then, I conclude that the hies of the revenue from the abolition of the tax on beer will be about 750,000/. I shall take the loss 'arising froM the abolition of the duty on leather, which wig begin in July, at 200,000/., making, with the duty on cider, a diminution in the revenue for . the presentlyear of 960,C00/. This, Sir, is the amount of the reduction-fair which, after giving the subject the most attentive consideration possible, it appears to tne Parliament will have to provide, in making those abatements of taxation which are necessary to give relief to the country. I must, however, say, Sir, that taxation has been so fully reduced—and it has been reduced to the greatest extent we think possible—with a view of giving relief to the people. In doing so much, some gentlemen may, perhaps, consider that we have over-stepped the bounds of prudence, and that we do wrong in trusting so much to our future resources; but w hen the House hears the grounds on which I rest my C h o pes of our future revenue, and on which I recommend the course to be adopted, it will not think that our determination to afford relief, after attention had been c alled to the subject, has been carried too far.—(Hear, bear, hear.)—l will begin by supposing that the reve nue of thepresent year will be equal to that of the past. In the Customs I do not expect that there will be boy in crease, when I consider the large stocks that all tradesmen and manufacturers have on hand, and there being no probability that the consumption is likely sensibly to alter. I am botaid also to observe, that in this estimate I make _` , 4 ;:,...1")1414 4 'S* ;44 ? , • Rio,Cuati fogy % llll .t t tale e n7 ' ; n ? of h o f tl :i ' t departitient of the Wilk: service Which may be the exact. amount of thd redUct;aii, thltugli of confined extent. I am not able precisely to say, Wit I esiiinate it fit 60,0001., which, though not a great sum, is not to he O4rlooked our present difficulties. Moreover, dining the ilreent year, there will be a termination of some bounties, which will give additional relief to the ,amount of 50,0001, — Taking all these circumstances into consideration, I can not estimate the probable amount of the Customs for the next year at less than during the last, or at 17,200,0001. The Excise Ido nut propose to told at as great an amount as last year: I feel I might be justified even in taking the amount at as large anal, for 1 have been assured, by those on whose authofty f can taly, and who are well cOraeersant With all the detail§ of the Ex cise, and who are likely to foriii a east-red Opinion, I might be justified in taking the amotfrit at as large a saw as last year, but I prefer being on the safe side, a4lld, there fore, for the produce of the Excise during the next year, I propose, as compared with the produce of last year, to make a reduction of 240,0001. According to the view of many able and skilful men conversant with the revenue, I might estimate it higher; but I prefef the lower estimate, in order that I may not disap point myself nor disappoint others. I know, Sir, ac cording to the returns on the tables of the House, that there appears to be a considerable diminution in the revenues of the Excise ; but, Sir, I also know, that ac cording to those returns, the great diminution took place • in consequence of the eight weeks' severe weather, at the close of 1829 and beginning of 1830, which caused a diminution of 340,0001. That severe weather prevented many of the operations which were necessary to the completion of the articles on which duties were paid ; but since the weather had become milder, those operations were renewed with increased. activity and vigour, and a corresponding augmentation had taken place in the Excise duties. 1 see in these facts no cause for any alarm as to the future produce of this branch of the revenue, end I think, therefore, that we may take the amount of the Excise for the next year at 19,300,000/. The Stamp Revenues I calculate this year at the same amount as last year. There is no appearance of defalcation in this branch of the revenue ; I see no cause to expect a diminution ; and I propose to estimate the Stamp Duties at the same amount as last year, or 7,100,0001. The Assessed Taxes have suffered little or no variation for two consecutive years, though the amount has rather increased than di minished ; and in particular, there is rather an increase of duty on articles of luxury, notwithstanding _the difficulties of the times. I propose, therefore, to take the Assessed Taxes at the same amount as last year, or 4,900,000/. With respect to the Post-office, I expect the revenue will be more productive, and I ant confident that arrangements now in progress will diminish the charge, and increase the revenue. I propose to estimate the Post Office Revenue, therefore, at 1,500,000/. The small branches of the revenue are subject to little variation, and they may be taken the same as last year, at 200,0001. The miscellaneous branches' of the revenue may also be taken at the same amount as last year, though there was then a sum of 7,0001. paid into that account, being the amount of fees impounded in the Court of Exchequer in Ireland : but I will take the estimate of these miscella neous branches at 280,000!. The whole estimate, then, for the present year, will he 50,480,000/. I will now proceed to state the probable amount of the expenditure during the same period, for which I have mentioned the revenue. The first head of our expenditure is that which concerns the National Debt, and the interest and manage ment of the National Debt during the present year will be 25,670,4251., or say in round numbers 25,670,000/. Some gentlemen may be surprised that the amount should be very little different from the expence of the antecedent year, but that is the result of an operation of last year, by which a considerable amount of Exchequer Bills was funded and added to the permanent debt, making a coasidera'de reduction in the Unfunded Debt. There will also be an ad ditional charge on account of the annuities, which have been created since the Act was passed last year (the sum we did not hear; owing to the manner in which the Chancellor of the Exchequer lowered his voice). There are annuities to which we could assign the period of the extinction, and some to which we can look forward to become extinct, in consequence of the deaths of the holders. The sum re quired for this description of annuities will be 2,692,000/. We must add to this the interest on Exchequer Bills, 750,000/., making the total charge for the interest and management of the national debt 29,112,000/. The next head of the expenditure of the country is the pensions, superannuations, salaries, and allowances charged on the civil list. I will take it at somewhat less than last year, and say that it will be 2,120,000!. On a previous occa sion I have stated to the House the several items on which I propose to make reductions, and having already explained in detail the grounds of the reductions made, I shall not now again enter into the matter. It appears on the face of the estimates that are on the table-of the House, that the proposed reductions in the estimates of the year, com pared with those of last year, amount to 1,480,7431. Tie sum of 16,580,000/. for the year 1930, will cover the different charges for the army, the navy, the ordnance, and the miscellaneous expenditure. The total amount of the public charge for the present year, for which the House will have to provide, will be 17,812,0001., leaving a clear surplus of 2,6G7,000/. The payments of annuities transferred to the Consolidated Fund require that this surplus should be as great as it is after defraying all charges ; and I shall, in order to keep up the revenue, have to submit two measures to the House—one is a resolution which I shall have to place into your hands this evening, and the other I shall bring before the House in a different shape. The House must be aware that arrangements had long been contem plated to consolidate all the laws relative to the stamp duties. It is part of that plan to have them levied on one system throughout the whole empire, and a measure was prepared during the last summer to consolidate all these laws, which is now ready to be presented to Parliament. It will be my duty on an early day to submit this measure to the House, and explain its details ; at present I shall only say that it has for its object to assimulate the laws re lating to the stamp duties in the different parts of the empire, to place the management of the whole of that branch of the revenue under one head, and make similar articles everywhere subject to the same duties ; although this measure involves no augmentation of taxation, yet, in conseqUence of scene stamps being now lower in Ireland than in England, its effects will be to increase the revenue. On the people of that country the same stamp duties will he imposed as are imposed here. The House will not expect me now to enter into the details of this measure ; I will only say that it will enable us to dispense with a separate establishment, and otherwise reduce the expence of collecting the stump duties.—(Hear, hear.)—From the effects of consolidating the laws, and the reductions I have mentioned, I expect that the advantage to the reve nue this year will be under this head 110,000!. The re solution, Sir, which I shall put into your hands applies to the regulation of a subject of another kind, though flout it I expect no very considerable increase of revenue—the resolution relative to spirits, on all kinds of which male in this country I propose to levy an additional duty.-- (Hear, hear.)—The House will bear in mind that the great reduction of the duty which had been formerly pro posed was intended chiefly with a view to put an and to an extensive system of smuggling, which seriously affected the revenue, at the same time that it corrupted the morals of the people. In reference to imposing a lower rate of duty in Ireland and Scotland than in England, the House would recollect that it was supposed to be necessary to put an end to a system which was an opprobrium to the country. Those who proposed that reduction had it in con templation, when the duty was lowered, that as soon as the establishments for illicit distillation should be broken up, that the duty on spirits should be gradually raised so as not to endanger the return of smuggling. I propose at pre sent the augmentation of the duty on spirits, but not to such an extent as to risk the return of the evil which we have now happily got rid of. What I propose, therefore, is, that the ditty on spirits made in Ireland and Scotland, which is now 2s. 10d. a gallon, shall be raised to 3s. On the bast in formation which I have been able to collect, I am inclined to believe that this small increase will give no encourage ment to illicit distillation, and that the increase oft ,e duty Will give us a corresponding increase of revenue, without any corresponding evil, If the House should con•st r with me, I have no doubt that the operation will le b n fic a With respect to England, in which the danger from illicit distillation is not so great, and in which it has never ben practised to the same extent as in Ireland and Sci thud, I propose to raise the duty on spirits to a much higher de gree. I shall propose to the House to raise the duty on English spirits one shilling per gallon, and make the duty eight shillings per gallon, instead of seven shillings—an increase which is not likely to encourage an increase of il licit distillation. The ambunt of the increased revenue de rived front this source will be about 330,0001., which be ing added to the surplus already mentioned, and compared with the whole expenditure, will leave us a surplus of somewhere about 3,000,000!. The reduction of the re venue, by the abolition of the taxes on beer, leather, and cider, will be less than one million a-year, which will be met by the measures I propose. Some lion. Members may find thiS surplus short of their wishes, and others may wish further reduction of taxation ; but I apprehend that the surplus will be found sufficient to guard against any unfavourable consequence to the revenue from another de fective harvest, and that it will be sufficient to secure us 'IO4N, Y „ m e as ., any cit . , tersetecea of flat. kind, eleaue,h I adroit t hat it is not mere than we may consider desirable. In the difficulties. we labour teeter, it is my duty to recent,. mewl Parliament to make such arrangements as will, con. sideritte "ree distress of the country, guard against future evils, while we remove that distress to the greatest extenC ffe ell e le..--(Hear.)--1 should be unwilling, therefore, tes, retteteeend ate” measure that the present circumstances OF two millions of surilliett eh I consider necessary to repair en v mischiefs that may arieec Vendome:l will bear in mind i that the sur Debt, but also to support public e t r elit s It is necessary td diec . unil'i nel,tteeify, or which would diminish t he plus is not onlv cle.listile to re d u c e the Nations guard against possible defalcation. the circumstances; of the erientry it is also, I believe, necearY as a caut'o_ n, . and as a gear(' agni,t the greatest danger 1. ~, at canbeta us in ti finatteial point of view—the danger of 1/011"V i n g eun der dietelvinttegeotia circumstances. There is, h0* 1 " . 74. something mate than the revenue and the expendituresv. the present year to be ;oohed at. It must be obvious to el l s Mese, that in examining the tales to he repealed, and what i 11 tie the operation of repealing them, they most hook to the preibelyle effect of the reduction not only on the present year, lut also oil the. following year, 1t3:31. The whole reduction of 3,400,0001. -.tilll only then come into effect. To meet this or a great part of it, the House has end rely on them with cone look to those other resources, for the future de. • fidence to attain the object of provia l jner many resources on which it may confidently t e l y . It ma y de ficiency. The Illiese, by these resources, end by its clef dons in maititainitig public credit, might eme-iboy tha t . credit very advantageously in the reduction of the inaelre" of the Nal ional Debt. In examining attentively the pre sent state of the country, looking to the state of the ex changes with fhtejgn countries, looking, too, to the great accumulation of capitol end to the diminished state of in terest in the public markets for all public and private se curities, I cannot entertain a doubt that the House has the power effectually and conveniently to rcline that part of the National Debt which now bears an e interest of 4 per cent.—(Hear, hear.):—lt is, therefore my intention, as a result of an examination of the revenue, for tbe fu ture to look for a part of our resources from a dinjinz don in the rate of interest. In a few days I shall have' the honour to propose to the House to fix a term for giving notice on some early day of the terms on which they would offer to the holders of the Four per Cent. Stork a stock of less annual value. I will not now enter int,. details Which cannot be complete and satisfactory, hut I propose on an early day to bring the subject before the House.—(Hear.)—The country possesses resources which will, I trust, enable us to make very large reductions; and I have such confideriee - in the result of the measure 1 now' propose, and in the coeseqeence of other measures for a diminution of expentlittfre, which are in progress, that I do not anticipate any embarrassment in those financial cal celations from a failure in nay part of our resourcete• or that we shall not be able to make still further reductions hereafter. It may be the fashion to say to the Govern ment, reduce the expenditure; but I would aay, that the industry of that Government has been already exercised to the greatest extent in making all practicable reductions; and that, looking at what they have done, and considering what they have pledged themselves to do, it was but right to be content for the present, and to wait the result of the measures which are in progress ; for although the reduc tions already made in the amount of expenditure which was available for that purpose have been great—and that they are great, no man I think can this night venture to look at the evidence of it before him and deny ; yet the same active industry, and the same thorough and anxious de* site to alleviate the burthens of the people, and to di minish all unnecesscry expences, will still be continued in exercise, and I have no doubt with great additional ad vantage to the country. It is not, however, to the reduc tions' that have already taken place, however extensive, that I look for the approbation of the House and the country. It is to the various departments of the Go vernment, all exercised as they are im an examination of the minutest kiud into the expenditure of every branch of the public service—that I look for the means of still further relieving the burthens of taxation, for we are prepared to engage in an inquiry, indeed, I may say we are engaged iU an examination embracing every public department; and we propose, in conformity with the precedent which hats in one case proved so beneficial—that respecting super:theme, tions—to confide the execution of that inquiry to gentle men connected certainly in some degree with the Go vernment, but totally unconnected with the particular de-. partments to which these inquiries are to he extended, with a view of ascertaining how far it may be possible to make still further reductions. The House knows well the benefit derived by the Government from an inquiry of that kind which I have already alluded to; and this much I mar sey, that we are thoroughly convinced of the necessity Of preparing to meet the deficiencies by every possible exertion and diet we are determined to undertake no change, and to propose . 110 measure which we are not prepared to justify by our conduct with respect to the expenditure. I know the extent of the labour it imposes on the Government ; hut I also know tint my Hon Friends are determined to spare no exertion to increase the resources which may be appli cable to a diminution of the expenditure. In the same manner, and to the same extent, the Government propose to empower a Commission to deal with the whole of the Colonial expenditure.—(Hear, hear, hear.)—The Go vernment are fully aware of the difficulties which lie in the way of this determination. • They know that it is not easy to find men conversant with all the details of this most extensive branch of the expenditure; but it appears to them that the task will be more effi.iently performed by men appointed by a Government desirous of concealing no abuses, and of producing by every practicable means addi tional resources for the service of the• country. It is for these reasons that the Government, relying on the benefi cial results which have been generally produced from Com missions of Inquiry, have determined to avail themselves of Commissions with reference to. these branches of expen diture. And here I may perhaps be permitted to advert to a subject which - came • under discussion on one of the evenings which I had lately the misfortune to be absent from the House-1 allude to the subject of superannuation allowances; and for my own part I can now have no he sitation in saying, that a regulation has been already made on the subject. I remain of the opinion I have always professed on this question, that whatever may be done with respect to the superannuations already granted, or what ever may be the extent of our right to meddle with those allowances now, we are bound to look narrowly at the method of granting them in future. I think, however, that there will not be any disposition to charge the Government with indolence or indifference on the sub ject. It is needless to advert at present to the. circum stances which have prevented the regulations from be ing carried into effect touch sooner. It will perhaps be sufficient to mention that by the terms of a Treasury Mi nute, passed in the course of last summer, every person hereafter accepting office under Government is required to submit to an annual reduction according to the amount of his salary, and which is to be for Med into a fund out of which the superannuation allowances are to be paid; and it will be my duty, in the course of a few days, to bring in a Bill to authorize the appropriation of the produce of that fund, and to regulate the method by which it may be most beneficially managed for the advantage of individuals and the relief of the public purse. If it should, at the time that the - Bill is introduced, appear advisable that Committee be appointed to investigate the whole of the subject, and to inquire into the necessity of going even' far ther into other branches or the public service 'than' the Govertiment have already proposed, I have no hesitation in saying that I shall feel it, -- tny duty to move for that Conte mittee, and to gp into any inquiry it may recommend, with a view to ascertain to what extent, it may be right to go, keeping, in mind what is just to the ; public servant, and whit'is just with regard to the public;—(Hear, hear.) —With respect, however, • to the stiperannuation allow ances of the public servants in the Civil Departments, I have en doubt that the provisions of the Bill - will be found effectual and satisfactory. The alluvium to this subjecr, which is somewhat beside the question be fore the Committee, have drawn me from . the obser vations I was applying to the public expenditure. I have already said that I placed a great reliance on th e eco nomy 'of the Government as a method of supplying any deficiency which might arise from the alteration of tax ation. But there is one other source on which I rely with great confidence, and which I think well calculated to supply a very considerable proportion of any prebhble or conceivable deficiency of revenue-_I mean the augmenta tions which must necessariiy take place in all the remain ing branches of taxation, by a repeal ,of those taxes which have pressed on particular portions of industry and pro duction.—(Hear, Lear.)—l think it is almost impossible to imagine that the m e lt,. tax should not rece i ve ;every great increase from the 'reduction of the duty on beer— (Hear,' hear)—and that the general stiumlua which gene rallyreaults from the reduction of taxation will have a most beneficial effect on every branch of industry which cont., ;butts immediately or remotely, to die revenue.--• (Hear, hear.)—lf these calculations should prove faveure able—and I have no reason to apprehend they will notes then the application of the further surplus will lie. they means of adding still further to the comforts of the people; but, if on the contrary, they prove unfayourable, and. tbet.o deficiency is to be supplied in .the financial arrangements, am confident Parliament will know how to deal. with that mischance, if it does arise, and that it ivill not shrink frinet the performance of its 'duty to the country, in making 0 provieiuu fur the deficiency. For my own part, I can say with %Riet Public ti , m of that q and th • that the col vffee:s tqe: l ,l laalc•e tl goof, I do no `darks e think t fi wi t ti bee's e; Freater he dial] PO! reg tittttnpl , trio& 11 1 t Nee Ril -*floral Pal of ?cct in I:len tlen fence., tim em i n CAt G,,, Mr. , anti in t and stra tha declar e 1 urAer ci, more str Gent., ai hailed by waR mom Right 11; much dii With the he could Ftatemen Ys an! his inten He thou; clearly t mean s of ' l ncome o operate. taxation 0(2,667, expendit the Stai The wl round ni taxation 330,00 C Let-edit( 'thing this es i printir 'hi#44o: :Note ti