The Sun. — London, England, 1853-06-14 00:00:00

ded In folio— ahner' inedict, w e. ,yerbee' ss !ache ,s pi )lace t° bet 3g es linv' tr the n inCe) Waeg e o f iri tif° the Grad Prin ce lees •0 Bque,- bridg e Cam n ig ,cklen"h elle° o )1 1 6t. hoof', 61 10" 'de o ' Pre s ' Eau ° sect °tb co 11 ta,„o , der, or iatt, 351.114 of A, ai.ot V e4 'el O , s'_Ate Po o i e t e aeu 10 1- de ll lo7l l°' g ident aces bpi 11 ,„0 by ' pV' 1., e Se°tljl 0 the te Ole c or tith°' Do i Pr e Be is • Yai es er 2 fO, /0 11' te llES j Le P s A irbs res o a 10 .) ;11 1 0 JAI' oil J,S Pi lP ' SHARE MARKETS.-(THIS DAY.) BRITISH RAILWAYS, RAILWAYS. Closing Prices this day. Business done this day. Aberdeen krabg. Nottng. Bost & Eastn. June. hinting. Wolverh & Stour Valley ••i Birkenhd. Lancsh &I Cheshire Juliet— •..i Do. Ch es h . & Birk., £5O & £25 Cons.... Do., ......... • Bristol & Exeter Caledonian. Chester & Holyhead Cork and Bandon.... Cork, Black. & Pass. Dublin&Bel fast June. Dundee Perth &A ber deen Junction ••• Do. New East Anglian (X 25 L. & E. & L. & D.)...•• Do., (XlB E. & Eastern Counties Eastern Union, Class A. late E. U. Sh Do., do. . Do., B. & C..... •• East Lancashirs ••—••• East & West Ind. Dk. & Birrnin,g. June Ed inbiirgh & Glasgow Edinb. and Peebles Edinb. Prth . &Dundee Glasgow & S. Western Great Northern Stk D e., A. Stock Do., B. Stock ••• ••• Gt. Sth. &West. (Ire. )1 Great Western......-1 {fora South-Eastern. Lancaster & Carlisle.. Do., Thirds... • Lancash. &Yorkshire Do., Fifths . ...... Do., Wst. Riding tin Leeds Northern ..... . Crsby. do So titb pt. London & Blackman Lond. Pilb. da Sthend. Loud. Bright. & S. Cst. London & N. Western Do. Fifths 130 ,10/.5h.,M&8...0 London oh S. Western Do, £5O 4 40. .. •• • ..... • Lnd'ndlTy. &Coleraine , M~rry. & Ennisk. Sue f. &Lincln. Do. Man. &Lin. Un. Do. Binni ng . & Derby Midland G. West. (Ir. ) Do. Shares Newcastle &Carlisle.. Newmark et . • ••• • • • Do, Bury Extensions N ewpt.Aberg.&lltfd Newr y & Enniskillen Newry Warrenpoint itostrevor Norfolk Do., N ew Northn. Count!es Un North British ••• • North Devon, No.l No. 2. ... • ••• 1 2e-, A Deferred B Guaranteed North Staffordshire North Western & S:Wegrn. June Oxford Worcester & W olverhampton Scottish Central Scottish Midland Shrewsbu ry & Birm CO., L. & N. Westn Guaranteed Stock S hrewaby. & Herefd S hrewsby. & Chester (Nor. W. Min.) Do. Halves, do Do. Oswestry • ••• Shropshire Union South Devon ...... 'South Eastern South Wales 5 S. Yorksh. River Dun 5 De. as •-• ... Btockton & Hartlepl. , Thames Haven Dock and Railway Vale of Neath Waterfd. & Kilkenny Waterford&Limeri ck West Cornwall-- -• Winbledon &Croydou Woodford.- ...... York Newetl. do Berw. Do. Extensions Do. G. N. E. Purchase York & N. Midland 27 - 28 5i - 5i 9i - 101 8 - 6 tij 20 22 3i 2i d 100 102 68k —68 i 22§ 23 20 21 2 ' 7 iii 8 - 9 - 34 4 13 -13 A 10 - 11 7i - 8 72 - 73 54 - 57 69 -- 71 29 - 31 86A - 54 - 56 87A1 134 - 136 110 - 111 88i - 894 74 - 8 94 - 96 14 -15 p 78 - 79 4 - 4/1 3 -2i (I 15 - 164 Ifp 165 114 2ipi 13i all 100 all at, all 100 20 -- 711 - 35i -- 13 41 - 23 2 14. - 0 70 7i lid 60, 61 PREFERENCE SHARES 10-0--Aberdeen ...- • all Do, No. 2,7 P. c r .,.:* 100 Brig. & Ex. 4P• ' 3 ' °"' 5 t o. 4 p. c. Shares 100 Caledonian £lO 1 all Chester & Holyhead i i pe r cent all Cork&Bandon i P•c* all Dundee Perthdaber deon Junction all 6 t'astA nglian (;310x) allper cent. ....... • 2Do Do. (15) 7 per cent . (t 7 17 0 7 p. Ct • al l Eastern Counties Ex _., te c• on, sp• N°.l Ex alt Co., N o. 2 all all be., N ew 6 p. c. St Eastern Union, Scrip NI Guar. 6 p er cen t ' t "`" 8 EastLa uea h. 6 p. c t s . di nb.Prt)l.&Dundee ~„ 5 i per c en t .. Ju Glasg 77 & S.Western )0 guar? 5 per cent )0 Do t Northr sp. c. 5 p. c., Redeem , ,'4 at 10 p. c. prom •••• Gt. Southn. dffestn. 6 f , (I . Westn reland) Eighths... Gt. (Berks & ,r, Hants E x. sp• c . ) . • v G. 'West. fix e d 4i P C. 6 Lan. di York. F. £2O, 1 1(i 13° • , 6 p. c., Stock... - London and Brightor 0 D e Guaranteed 5 p• cc.„'," 5 p• c• °`"' 1 1 bo. Convertible, SP. , u., 1852., u k 130. New Guar. 6 P-c ' London & S.Westero, I „con. Thirds • Londe. derry& Coler 1 i Shares . ... •• •-- •, Londy. & Ennis. i Sh ' Atanch.,Shef., & Lin., i i Shares No. t o. Now,, 40.1 Marypt. &Carl. 4 • Do. li por cent. pu• 1 29 ..:.otujoi. ... .. .6 . ..... ..•.!. Vp..c. "0.d.0 Comm]. Bristol & Ilitn. 6 per cert Do. Pref. 4i per cent. N orfo lk Extension o. Gu ar. 5A per et.. O. Way. Val. 5 P c North British ..- •••• North Staffordshire.. Oxford Worcester di Do o lyerh. £15,6 p . c. 2 , ............. Birm. Shrewsby. & Chester (Nor W p .Min),B •c• Do. 5 per cent........ South Devon Co. New . ... . S . Eastern. (Reading. A un.,) of gl Os.6d. S.Yor ksh.4p.c.G u a r . Waterfcl.&liilk.6p•c• Y ork Ne castle and D e.. 4 &Nick: c.Pref. P . oribil i.iidian7l H. 8 . Purch.. 10 .25 lo 1.0.1 all 100 MI IQO 10 I all 6 li kll ~ -~ ' l l - -.. V , Autwerp&R,otte.dam !O ", RclgianEastn. Juliet. 41, , Besiers to Uraissessac ), hi). •N 1 6 Uliarlorw &Erquelin. ,526 'i", () jinn ar dßesanon.• 40 .h Dntch Rhenish 214 -7 Ea‘st Indian ...... ti 6 „. bo. Extension • ••• ~9 ft; ~,, _`-'l, Indian Peninsula '"1 ii: j kitl. Jur ct. of France ')... Gt.Wcstern of Canada 6 %lares.. ............... 10 /5 Pref Luc & Pistoj a S P•c' Llxxenlai; 1 0 , urg.. ti '..) uo• (Railway) 5 - 1)0. 3 ........... 10 , ,-'O. (Canal) 20 ; 9 0 . 6 - pref.. ••• 20 ..1 Yorks dt Mediten•an 2,0 4, Ntadras . all Na mur et° . L ' ieg - e - 6vi - il 11 interest) . 11 vl)% (ez interest) Lll ",.,°lthern of France .0 20/. 3 p. c. Bds jrniY.l3.&A mg. Shs 141 'OtwegiunTrunkPre ,► 0 Paris ard Lyons 'll P aris and Orleans il Paris and Rouen-- 4 Paris a nd Strasbourg ,4,,, Naiseiken St Clie - rbrw , illl Quebec Bzßichmond7., i Yuen and Havre.... '',' Sanlb r e and Meuse... -it Do. ti p. et. p-ef.... 2 Btia-EaQtrn. of France )4 Southern of France.. -4. lIPPer India Scrip ... al West Flanders.. 1801)0. 54 P e re. Pre:, . . ~,,,Western of Fiance.,. eBt . or ,Switzerland 1.4414.1.114.... 20 i q al 20 al al 16 1 20 20 92 • - 96 83 -- 92 1.07 - - 109 iog iio 19 20a i 4 ipm, 4i 4g 5 -11 p 1 -21 p 1 - 2 P 14 - 18A -19 i 31 - 3i its = lio 1111 - 113 8i - 6 - 105 lO7 pd- pm 152 - 154 14 -- igi 34 4 P 10 11 13a 14 8 9 10 11 i — op 150 152 par 4 p 116 118 118 122 113 - 115 25i - 14 lipl 10 11'1 174 -- 18} i -- 1 p 14i -- 15} par— i P 26 -26 A 19} -20 A id pr 1.03 - 105 I fif - I - FOREIGN. ~~ fd 14 - 1 5- la - 13 - A - id 61 -_ 41 4 - 11 14 A- I d P 2 p, 7} - 71 35} - 351 14 -- 15 84 -- 9 16i -- 16 41 -- 43 43 -- 42 -- 3518 A -- 3 i 4 Ad -- par 14 -- 194 8 -- 81 4 - P 4 i 5 idis 9 , --- 21d 24. h 1 1.9 c) 721 36 14 4 i 25 12i fi 1 1 all )e. all !O 2 ;$1:1 5 1 all 1 all 1 all 1 all 1 all ;Cs 13.5 15 24 4 14 it. all 15 all 5 all A all 2 all 3 all 1 all 1 all 1 all 1 all [0 9 1 all 1 all 5 1 1 all i 0 all 15 10 10i 1 all LO 7 18i all 1 all 1 all 1 all 1 all 11111 121 11 LINES LEASED AT FIXED RENTALS. shr. raid. miummr .. Leasing Closing Prices Business Compans this day. this day. 50 all Bedford and London & Blot - 0110y.... N. West. 304 all Birm. & Oxfd. guarantee.... Gt.Westn. 304 all Do. withoutgr Do — 304 all Birm. Wolv. & Dudley guar. Do — 30.} all Do.wtht guar. Do — St. 100 Buckghamsh. L.&N.W lO6 108 50 all Clydesdale Je. Caledon 54 —56 St. 100 E. Lincoln gr. 6 per cent. Gt.Nrthn. 150 152 25 all Glstr.& Du.FrlGt. Westn 33 —34 33 100 all Hrtlpl. Dk. &Yk. New. Railway & Berw. . • 50 all Hull & Selby Y. &NMd 112 114 25 all Do. 6 Shares. D 0......... 56 57 126 all Do. 4 Shares. Do 27. 286 13i all Lon.&Greenw S. Eastern 144 —14 i 20 all Do. Preference Do 26 27 20 100 Lowestoft gr. 4 per cent. Norfolk 9B 100 20 WO Do. 6 per et. 51 all Manch. Bxtu. L.& N. W. and Matlock & M!dld. 3 3.1 50 all Middleebro' & Stekto.t& Redcar Darlingt. 00 all Midld.Bradfd Midland.. 106 108 50 all Northern and Easternsp.e. E. Count. 65 67 50 all Do. 6 per et. Do — 50 all Do. Fixeds ps Do — ••• 25 all Prost. & Wyre L. Ln&Yk &N.W & 123 111 Do. Shares. Do — St. 100 Roystn.&Hit. Gt Northn 151 153 St. 100 Do. Shepth.St Do l5l 153 25 18i Shef.Rothaud Lancash& Goole g.sp. c. Yorksh. 12 91 S. Staffordsh. M.MClean 14 d 50 all Wear Valleygr Stockt. & 6 per cent... Darlingt. 25 all Do Do 32 33 St. 100 Wilts&Somrst GtWestn lO5 106 105 6 LO all it) all 9 2 MINES, Agua Fria Anglo Californian Australasian Australian Australian Cordillera Australian Freehold Ave Maria Baden (Gcl.Duchy of) British Austrin. Gold British Iron Brazilianlmp.(issued at £5 pm Do. Cocaes & Cuiada Do. St. John Del Rey Carsons's Creek Cobro Copper Colonial Gold Cop;apo Copper Min. of Eng Do. Pref. 74 p. cent English and Ausidn Copper Smeltg. Co General Great N agget Vein Great Polgooth Lake Bathurst Liberty Lond.&Californ.Gold Quartz Crush. Co Marignita Mexican&S.Amerien New Granada Nouveau Monde Port Philip I Quartz Rock Rhymney Iron IDo. New Santiago de Cuba South Australian..., Tin Croft United Mexican Waller West Granada West Mariposa Yuba JOINT-STO , Australasia British N. Amer;can Chrtd. Bnk. of India, Australia, & China Colonial Commercial of Loud English Scottish and Australian Lond. Chart. Bk. A astrali- London and County London Joint Stock , Load. & Westminstei London Bank of Aus• tralia and India , National of Ireland Oriental Bank of Corporation Do. IN eff Provincial of Ireland Do. New Royal Australn.Bkg. & Gold Imp Co ,South Australia Uaion of Ausaalia Do. New Union of London Union of Madrid - lip; - AP. par 1 pi 2i 81 p A - A - d d par d 7_ 9 I 5i 34 4 1 32 —34 d P 11 -- 104 -- 114 65 -- 75 8 -- 9p 2 1 (11 14 —l6 ' , 1 li p 2 (1 ,11 par pi d— par 84 d— g p 1 —14 p d P par p 26 28 7 9 51 61 pm 8 10 4 id d— far d— d d di BANKS. 83 - 85 ... '•-- ••• i - i PI - I Pi 51 - 53 d dl 43 50 77 79 8 9 MISCELLANEOUS )0 35 ;0 8 LO 6 Australian Agricult. Austra'sn.Pcific.Mail Australn. Royal Mail Brit. American Land 67 - 69 Canada Crystal Palace Crystal Pal. of France Eastern Steam Electric Teleg. of Ir Gen. Steam Navigat General Screw Steam Irish Beetroot Sugar Nat. Pat. Steam Fuel Netherlands Land Nrth. of Europe Steam PeninsuLqr & Oriental Do. Do. Royal Mail Steam South Austral. Land Submar. Telegraph.. Univeral Emigration and Colonization.... Van Diemen's Land 1 1 [5 14 !O 14 1 all ' .0 2 !O 7i i 0 all i 0 25 )0 60 15 25 1 all 5 2 .001 2841 67 - 70 65 - 70 3 - 3 1 p - 43 : ii iii -- 3.93 81 8 LLOYDS' SHIPPING.-(THIS .DA Y.) LONDON, June 14.—Wind at Noon, N.B. ; light breeze, and cloudy. COWES, June 13.—Wind, variable. Arrived—Hein rich, Havannah. PLYMOUTH. June 13.—Wind, N.W. Arrived—Janetta, Havannah. Off Port—Angloses, Sydney, N.S.W., has 27,000 ozs. of gold.—A steamer, abandoned and on fire, with a figure-head of Louis Napoleon, and laden with bale goods, was boarded yesterday off the Start. FALMOUTH, June 13.—Wind, N.N.W. Arrived—Ra pedo, Bahia ' • Frey, Rio Grande, for Hamburgh ; Star , do. Off Port—Africa, Lagos, and sailed for Hamburgh. BRISTOL, Juno 13.—Wind, N.W. Arrived—Eureeka, Paraiba ; Nora Creina, Antigua; Britannia, Havannah. Sailed—Ann Hood, Africa. OFF BONCHURCH (Isle of Wight), June 13.—Cybele, Demerara. CARDIFF, Juno 13.—Wind, N.W. Sailed—Mauper tins, Calcutta. CORK.—Sailed—Diary Miller, Barbadoes. Arrived— Madawaska, Livei pool, for California, with cargo shifted. Off Port—Emulous, Barbadoes. HARTLEPOOL, Juno 13.—The Integrity (brig), of this port, was fallen in with abandoned on the 11th inst., and brought in here ; hos apparently been in contact, but is not much injured. COPENHAGEN, May 9.—lt is reported in the "Bolding Advertiser" that the Vesper (s), and the Sylphiden (s) have been in collision in Horsen's Flord, and received considerable damage ; but as the Sylphiden (s), Henderson, left Kriel on the 6th inst., direct for Capenhagen, the above is supposed to have been some other steamer. NEW YORK, May 30.—The Rhein, from Hamburgh, which arrived here yesterday, had been in contact on the 12th May, in lat. 46, long. 51, with the Joseph Cunard, from Newport to Boston, when she started stem, carried away bowsprit and cutwater, and stove larboard bow. The Joseph Cunard received similar damage. VESSELS SPOKEN WITH. The Redcliffe, Shields to Montreal, May 17, lat. 46 N., 47 W by the tatesman, arrived at Now York. The Sau3uol (barque), from Colombo, March 30, lat. 29 S., 43 E. The Berhampore (ship), from Bombay, 21st, lat. 20 S., 1 W. The Tippoo Saib, from Calcutta, June 1, lat. 43 N., 26 W. The Simony (Danish skip), sth, lat. 45 N., 22 W. The Ringdove (schooner), from Cadiz, 9th, lat. 49 N., 9 W. The Van Daniel (Dutch barque), the Eclipse (barque), and the General Sir ‘Vm. Nott, all spoken the same day by the Lord Dalhousie, in the Downs. The Franklin, Now York to Liverpool, May 8, lat. 45 N., 22 W., by the Mercury. The F. Martin, New York to Bordeaux, May 12, lat. 28 N. 79 W., by the Williams, at New Y or k. The Sea Lion, Liverpool to Philadelphia, May 21, Sable Island N.W. SELLING A DAUGHTER.—The Tribunal of Correctional Police last week tried a married woman, named Riche ler, for an offence which, unfortunately, is not unfre quent in Paris—the sale of her own daughter. She has, it appeared, several children, is a dressmaker, and th e wife of a coachman. When her eldest daughter, Marie, attained the age of sixteen, she took her to the Bal Mabille, and after a while gave her up to an individual for 500 fr. With that person the girl stopped a certain time until he went to America, and then the woman found her another lover, who also gave her money. Whilst she was with that person, the mother wanted her to take anotherlover,and to keep bothat the same time, but she re fused. The person encouraged the refusal, and this so irritated the woman that she complained of him to the police for having carried off her daughter ; but when they came to investigate facts they arrested the woman. The accused denied that she had received money for her prostitution ; and she seemed surprised that any objec tion could be made to her doing so. It also appeared that the girl's father knew that she was living with a person, and often went to the house to drink. The tri bunal condemned the woman to two years imprison ment, 300 fr. fine, and ten years' interdiction of any con- trol over her daughter,. 55i 4 1341 110 89 i Pm 78i 103 1 1151 16 13i 73 1 21 0 22,i 5 all 5 5 10 25 Sll all 5 1 5 all :5 all ' 2 i 0 10 LO all 11121 131 r •- •I 7 THE SUN, LONDON, TUESDAY EVENING, JUNE 14, 1853. IMPERIAL PARLIAMENT , HOUSE OF LORDS—(YESTERDAY.) THE INDIA BILL. The Earl of ELLENBOROUGH rose to move for correspondence between the President of the Board of Control and the Court of Directors on the subject of the measure to be proposed for the future Government of India. The noble earl said that in the early part of the year he had expressed an opinion that it would not be expedient to legislate for India this year, since sufficient information was not yet obtained for the purpose, yet, owing to the particular bearing of the present state of affairs in the east of Europe, or our position as an Asiatic power, he had come to the conclusion that we ought to set our house in order, and he was therefore disposed to acquiesce in the expediency of immediate legislation. The measure, however, of her Majesty's Government was more calculated to continue agitation in India, instead of allaying it. It was a measure which con tained two experiments—one upon the Court, and the other upon the persons to be sent out to India. The experiment upon the Court was one partaking of an Asiatic character—it was an experiment of mutilation. Certainly, in the East, mutilation was usually performed by the public executioner, but this mutilation was to be performed by the parties themselves. He certainly did not approve of this proposed measure, because the rules which the Government had drawn were such as would exclude from the Court of Directors those very persons most likely to be useful. He believed that, if adopted, it would cause so many abuses as would lead to the very speedy downfall of the Court of Directors, and the whole power would be thrown into the hands of her Majesty's Government at once. He thought the first thing to be done was to reform the consti tuency, for at present out of 1750 constituents only 200 had ever been in India. He would propose that all per sons in the civil and military service, all colonels on furlough, ought to have the power of voting in elections for directors. He believed that there ought to be in each court a representative of each of the armies. He re gretted that no step had been taken to put an end to the system of double Government—the most irrational system of Government which the world had ever seen— more irrational even than the government of the "Grand Llama ;" for although that was a "sham," like the Indian government, yet it was supported by the "pres tige" of religion, while the latter was supported only by the "prestige" of clinging to the bad habits of make-shifts until they broke down. It was necessary to consider the effect the alteration of the constitution of the Court of Directors would have on the distribution of patronage. It was proposed that admission into the civil service and the scientific branches of the army should hereafter be thrown open to competition ; that candidates should be examined, and the best of them admitted into Addiscombe and Haileybury, and that those persons alone should fill offices in the civil service and the sci entific branches of the army. He was not aware whe ther the Government had considered 'one necessary consequence of this alteration—a most important one, and affecting the whole social system of India. It altogether dissevered the civil service from the Court of Directors. That service had always been filled by the sons and relatives and connexions of directors, who were the constant objects of their care, and they preserved a sort of ideal superiority over the military, a superiority which he (Lord Ellenborough) did not think they necessarily possessed. That system was altogether practically removed, and all the favour which had been hitherto shown to the civil service would hereafter be shown to the officers of the regular army, where only would be found the sons, relatives, and connections of directors. This would materially affect the social posi tion of persons in the Indian service. He did not de precate it, but he thought it right to mention that it would cause a great social revolution. It was proposed that persons desiring to become officers in the scientific branches of the army should go through an examination before admission, and not be appointed by favour. With regard to the scientific branches of the army, and especially the artillery, it was unimproveable. He really did not see how it was to be improved. Every military man who knew anything of the matter declared that the artillery was as good, if not superior, to any in the world, and it owed that superiority, not only to the scientific acquirements of those who belonged to it, but to the tone which they gave to it by being gentlemen. The same could be said of the engineers, and no exception could be taken to that branch. With regard to the civil service he would say (though, personally, he had no particular reason for being satisfied with it) that those employed in it were also gentlemen, and he did not see by the process of the proposed examination that better men would be got. Nothing was so important as the preservation of the tone which was given to both ser vices, and everything should be done to raise and ele vate that tone, than which nothing would more tend to the preservation of our influence in India ; and some thing could be done in that way by sending out persons of higher connections here, and giving those who served in India a higher position when they returned to England. As regarded the army that would give a greater security against mutiny and insubordina tion. Look back to the time when the officers of the Indian army were not gentlemen, but collected from the refuse of this country ; there were constant mutinies and charges of insubordination against men 'calling themselves officers. You did not see that now, for al though there were some exceptions in the cases of some who had been tried by courts-martial, the officers of the Indian army were in general gentlemen in every sense of the word. With regard to the improvement of the civil service, lie saw as much room for improvement as he did last year, when he deprecated the exclusion of the members of the aristocracy from that service. He, however, saw some means for getting such persons into the service by competition. He believed that their lordships' sons and relatives were as equal to enter on that competition as any one, and he saw with pain that part of the speech of the Minister for India which stated that as much encouragement was to be given to the son of a horse-dealers as to any one else. Nothing could be more offensive to the people of India than such a course ; and it was not in India that you could safely introduce the manners of the stableyard. But it was said that all candidates were to be admitted by merit. Now what was the merit of " cramming ?" (Hear, hear.) Real knowledge was not obtained by cramming ; even the horse-dealer would not feed his horses on that plan—and was it not by that system that a man's mind was to be fed, and he himself fitted for the performance of his duties ? Unlearned in competence was a bad thing, but learned incompetence was worse, because it was accompanied by self-sufficiency. (Hear, hear.) In his experience he had observed that in public life the most useless person, and in private so ciety the greatest bore, was an over-educated meddler. (A laugh.) And it was proposed to inundate India with them. It was not to qualities such as that but to cha racter that the people of India looked • it was not what was crammed into a man in schools that gave him in fluence, but knowledge of the world, and readiness and aptitude for his duties. There was to be no competition after a man got to India, but he was left in the same position as he now was, and could only rise by seni ority. So that he who was not fit to be an attorney's clerk might rise to be a judge, and one who was not fit to keep the accounts of a little shop might become a collector. A man who was first in the examination at Addiscombe or Haileybury might be practically inferior to many whom he beat there ; and it was not at that period of his life, but at a later time, that he would indi cate his capabilities. The adoption of this plan would be falling into a great and serious error. Look how it would work against the officers of the army. They were, he was sorry to say, poor men. They had, to be sure, handsome pay, but things which were luxuries in England, were necessaries in India, and their expenses were great ; while many of them had poor relatives in England ; and nothing could exceed the kindness and generosity they displayed towards them. The result was, that they were poor men, and though they did manage to send their children to England to be educated, it was only done by great self-denial, and it would be im possible for them to give their sons the education in " cramming " schools, which would be necessary to get them into Addiscombe and Haileybury, and that only for the chance of their being able to enter the civil service and the scientific branches of the army. So that practically it would be excluding all the sons of the officers of , the regular army. They would have little chance of obtaining appointments from the directors. The six appointed by the Crown would generally have belonged to the civil service. having little connection with the army, and would have their own friends to serve, while as to the elective part of the court it would lose character every day, would become the nominees of City houses, be a mere jobbery, and they would care nothing for the officers of the Indian army, since they would know nothing about India. It would therefore be absolutely necessary, unless there was such an extension of the constituency as he (Lord Ellen borough) proposed, so as to get Indian officers and members of the civil service to elect the directors, to sot aside a certain proportion of cadetships and writerships to be given away by the court itself, not by individual members of it, but subject to the approval of the Presi dent of the Board of Control. He should suggest that six of each class of appointments should be so disposed of at the periods when the batches of cadetships were distributed. He would have those given away on the same plan as good services of those employed were noted down. If that plan was pursued, the President of the Board of Control would have an opportunity of judging of the claims of those whose sons and relatives were to have those appointments. There was one advantage de rivable from that part of the proposition of the Govern ment, which, as it were, held the axe continually over the head of the East India Company, and by which it was provided that there was nothing to prevent Par liament from snaking any alteration in the system whenever they chose. That would prevent there being any material difficulty in the adoption of his plan. (Hear.) He admitted that it was desirable to infuse new blood into the Indian service, and he did not wish it to become hereditary ; but at the same time it was essential that in the case of a portion of those who had served best in India, their sons should run the same career as themselves. (Hear, hear.) He rejoiced to say that he had now nearly passed through that portion of the subject which involved amend ment in this country, and he now came to that which in volved alterations in India itself. Ho saw no objection to the formation in this country of a legislative commis twi idn to o doubt r o e n e s a i p d a e t h r h t e r h e of f were expediencym suggestingau ygentlemen of any alteringg general ne rn t a h tl the is this law ; but the proposition really meant the law. intro cs d to u eun c n t ilit io r n ef h of the discussed '` Macaulay i n lndia, never heard that any code much gentlemen but app r; t o h v o e s de embracingnwi. hi ot.as st e tp m rdo e i p r d well oss y eod p m h o inal many y s n o npdihivffi e c er a rs ea nl lawyers who far as the criminal law was concerned, that different code races. i n for g h t In diasc) an swer, but as to the rest of the system the feelings, habits, and manners of the people ought to be considered in making laws. As to the criminal code, let this country try it on itself; it had a code which it approved, let it try Macaulay's code, and if it gave satisfaction when ap plied bodily to this country ; if it succeeded here let it be applied to India. It was proposed that there should be a Legislative Council of India, of which the executive government was to form a part. That was a great im provement. He had always advocated the Governor- General's having a veto. Still, there was an objection, for it appeared that the Legislative Council was to be partly composed of gentlemen in the civil service brought from the other presidencies to Calcutta. What were they to do with their leisure time ? Legislation would not oc cupy them from morning till night ; they could not be always making and altering laws. Was that council to be sitting perpetually ? If not, those gentlemen would be idle for a great part of the year, and the value of their salaries lost. There was another important alteration. He had advocated twenty years ago an amalgamation of the Sudder courts with the Supreme Court. It was said, however, that in such a combined court the English lawyers would override those of India, and that should be looked to. It was said that there was to be a Lieu tenant-Governor for Bengal. He wished to know whe ther that officer was to be appointed by the Supreme Government, like the Lieutenant-Governor of Agra, and whether his tenure of office, like that of the Lieutenant- Governor of Agra, was to be for life ? All other go vernors were appointed for five years—was the Lieute nant-Governor of Bengal to remain permanently in office till he was tired and came home I That point should be understood and stated. He wished that the appoint ment should rest with the Supreme Government and not with the home government. It would not do for the Supreme Government to be bearded by a person ap pointed at home. With regard to the higher patron age, it had been hitherto arranged, that when a Lieute nant-Governor of Bengal had been appointed, that that patronage should be exercised subject to the approval of the Governor-General. He had always approved of the appointments made by Mr. Wilberforce Bird; and in no one instance was it necessary for him to dissent from the appointments made by that gentleman, and he was glad to have this opportunity of stating so much with regard to one of the most respectable Indian servants he ever met with. There was another alteration which he thought important with reference to the officer commanding the Queen's troops, who had hitherto commanded the Indian army, but which command was now limited to the Queen's troops (as we understood). He thought that if the Queen appointed an officer of higher rank to com mand her forces [than any Indian officer, he should be in command,'and cx officio have a seat in the council. There never was any question of the command of the army in the field. Ile hoped the Government would consider this when they came to the details of their measure. There was another matter on which the plan of the Government had not been announced. There was still something to be done with respect to the question of " Furlough." It was a very interesting subject to Indian officials, whether civil or military. He thought if an officer was to be absent from his duty, it was better that he should be in England ; because if he went to Australia or the Cape it was more difficult to get him back if he was re quired, than if he was in England. But he said now what he had always said, although it wa,s not popular in India, that no man should retain any office more than a year, the duties of which he could net perform, by reason of his absence. He might be rettored to it, but he ought not to hold it as a freehold during a long absence. He was desirous that all appointments of Members of Council and of the Advocate General should be approved by the Board of Controt — ife - dili - nOi question the manner in which members of council were appointed ; on the contrary, he thpught it was a part of the exercise of the patronage of the Court of Directors which would best bear inspection. With re- gard to the Advocate-General, it was necessary that he should be appointed by the Crown. lie would suggest to the noble earl the President of the Caincil, who had made himself acquainted with this question, that as the Advocate-General; and the Sudder, and Queen's judges, were to be members of council, there was no want of the legal members of the legislative council ; there council be a h i ghly it h owuotu him. H e enough of o u f l d legalknowledge suggest judicious addition t o th e measure, that, with th e excep tion of the nominati ons t o cadetships' and th e appoint ment of governors an d the Governor• Gener al, th e Court of Directo rs s h ou ld no t appoint an y o ffi cer that it in would in India whatever. They had hitherto appointed per sons to offices in the civil service which' could not be consistently held by military officers. Ore unfortunate case had come to his knowledge : that of an officer in the Madras army who was appointed to superintend the cotton operations in one of the districts of India ; he was a ft erward s f oun d to be a public defaulter, and had taken a most improper advantage of his )ffice to traffic for his own profit ; being at the time in 2partnership with a gent!eman in the direction uncle, the name of his son, who was a minor. All these hots had been sent by him to the Court of Directors fcr their exami nation--but they did not think it necessary to divulge the circumstances under which this geitleman stood, and the result was that the Court of Proprietors in ig• norance of the facts elected him a directxr, and there he is now. He was informed that at the moment of his election the question was under discussion whether he should not be dismissed the service, it being contrary to the regulations that any person should remain in the service who was engaged in trade. There was another case, the circumstances of which he was not personally acquainted with, and for which therefore he would not vouch—of a person who was appointed to an office about the mint after his conduct had been twice in quired into. He thought it essential to the good go vernment of India that all patronage should be exercised by the Court under the control of the Crown. But speaking generally he should be trifling with their lord ships if he did not declare his fixed opinion, that after all the character of our Indian' government must de pen.l. mainly upon the character of the'Governor-Gene ral and the support he obtained from the Government and Parliament at home. It was the Governor-General who alone was responsible for all the wts of the Indian Government. FeW in this country knew even the names of tho gentlemen who formed his council ; and, if they were known, no one would look to th em as res p ons ibl e authorities, Compare his situati on w ith th a t o f th e Prime Minister of the Crown here. His noble friend opposite (the Earl of Aberdeen) was surrounded by gentlemen, he would not say of equal ability, but of great ability and experience, selected by himself, and Laving his entire confidence, each managing his own lepartment ; and while questions of great importance were communicated' and considered between him and then, he was saved from the investigation of minor matters ; and if subjects of great difficulty arose, he might, as other ministers had done before him, throw the responsibility upon Par liament. How different was this fron the position of the Governor-General—he landed without any know ledge of the country he was going to govern, except such as he might have picked up on his voyage or from read ing statistics of India ; he knew nothing of the people, or of those who were in authority, and he was compelled to commence his government with the ministers of his predecessor, though he might altogether differ from his predecessor in his views and his policy. Then the Go vernor-General had in his own person to perform all the duties of the Foreign-office ; he had the disposal of, and was responsible for, the whole military arrangements. He was responsible for the whole conduct of war when we were engaged in war, and for all the details, commis sariat, and everything else. All the departments of the Government were in his own hands, and were to be car ried on on his own responsibility ; and from the day he landed in India until the day when, to his own great sa tisfaction, he placed his foot on board ship to return home, he had not only not one day, but not one hour of rest or relaxation. (Hear, and a laugh.) Then consider what was his position in regard to the country he had to govern. In this country, if his noble friend at the head of the Government carried out a policy which was for the public benefit, he had the support of the public, and of the public press, expressing the public voice—he was at the head of a strong Government. But in India, the Governor, however wise and beneficial his measure, could not hope to have the support of the public and the press of the country. The press in India represented, not the public, but the officials ; it represented a certain number of men, having interests of their own, which they consulted, and did not repre sent the people at large, or the advantage of the general public. With the knowledge he had of the numerous difficulties attending the performance of the duties of Governor-General of that important but perilous em pire, it was essential that he should at all times have the ostensible and cordial support of all the authorities in England, without which he mild not possibly per form those duties to the satisfaction either of the people of India or of the people of England. He would not say whether that support had at all times and under all circumstances been accorded, but unless as a rule the home authorities acted unitedly with, and gave all the strength they could to his government, however de sirous he might be to act for the benefit of the country he was sent to govern, he would have occasion to rue the day when he was appointed to that high position. The Earl of GRANVILLE bore high testimony to the intimate knowledge evinced by the noble lord on this sub ject, and to his impartiality, and freedom from party feelings, both in committee and in his speeches in that house. Having received the opinion of the East India Company, that delay in legislation for India might be dangerous, the Government would not incur the respon sibility of neglecting it. The defects of the Govern ment of India had been very much exaggerated and uncharitably considered. Although the difficulties of governing a new country were generally well-known, India had prospered to a great extent under the most adverse circumstances, and he was not prepared to ad mit that the existing form of Government should be overturned. Lord MONTEAGLE contended that the East India Company had neglected to fulfil the duties enjoined upon them by the charter of 1833, and that it was unwise to introduce any measure for the permanent government of India, until the committees now sitting had made their report. The Duke of ARGYLL rejoiced to hear from the noble earl who introduced the motion, that in the exist ing state of our Indian empire, and looking to the posi tion of things in the East, it was the duty of the govern ment to settle this great question. (Hear, hear.) He trusted it would be sufficient for the country to be in: formed that Lord Dalhousie had expressed a strong opinion against delay, by which the authority of the English Crown might be endangered. Great expecta tions had been raised on the part of the people of India as to the changes about to be effected, and it wa s necessary that the ,measure should be at once proceeded with. The house and the country were now fully informed as to the nature of the legislation which the government proposed, and he hoped that no unnecessary- opposition would be offered to the progress of the measure. ,The Marquis of CLANRICARDE deprecated hasty on'thisimportant question. The only reason urged against delay was the letter, eternally referred to, of Lord Dalhousie, but no Minister of the Crown ought to quote from such a document without producing it. (Hear, hear.) ILord Dalhousie, when h e gave the opinion which had been voted, had no notion of the state of feeling in this country or of the measure pre pared by the government. The plea that agitation pre vailed on this subject in India was of but little avail, for the measure proposed by the government was likely to keep up that agitation. The most important evidence had been given before both houses on the subject, and more time should be taken to prepare the measure, which ought to be held up to the people of India and this country as a wise, salutary, and permanent act of legislation, and not a mere temporary expedient. The Earl of ALBEMARLE objected to a double government as expensive, irresponsible, and opposed to the prosperity and well-being of India. The President of the Council said that more attention would be paid to education and public works : but as long as the double government existed, any improvement, intellec tual or physical, was impossible. As to the agitation, an agitation for better measures would be salutary ; but a dangerous agitation, arising from an extravagant ir responsible double government, was greatly to be appre pended. He remembered an outbreak in 1810, at Benares, when the government attempted to lay on a house tax in the province of Bengal. It was resisted in a most determined way. All the population left the town, the dead were thrown into the river because there was no one to bury them, and the government at last abrogated the tax as to Benares, but layed it on other parts of the province. The noble earl instanced other cases of similar agitation, and warned the government against the renewal of such scenes which might arise from the disappointment of the people at the meagre and inefficient character of the measure. The opinion of the Governor-General on such a subject was entitled to but little weight, surrounded as he was by the Court of Directors, whose opinions must necessarily influence his views. (Hear, hear.) The motion was then agreed to, and the house ad journed at half-past 9 o'clock. They had at last the schedules before them, and he must say that he did not wonder that the right hon. gentleman should have kept them back as long as he could ; for they plainly showed how onerous and insupportable this tax would be. (Hear, hear.) Take two men of 21 years of age —one of them might be in the bloom of early manhood with a long life before him ; and another might be con sumptive with not two years to live ; yet by the schedules' they were treated as precisely the same. (Loud cheers.) Take a ga i n t wo men of thirty-five--one might be sinking under he ar t di sease and the other in the prime o f lif e, ye t the same thing occurred. In short the same glaring ine quality pervaded the whole plan. One property might not pay the tax once in half a century, whilst hnother might (tconstantly becoming liable to it. (Loud cheers.) He , not take a case operation. He wou ld not believ e th a t t h e country was at injustice of the measnee and he would, therefore, offer one or two illustrati ons o f its direct pdrezenrtty, in wh he e r r i e te t d he h_y du et t ra y n w g a e s re r w ly hi o e n h e p p ai e d r cent., of or of ten ; but he would take the middle case, where person succeeded to his uncle or brother, where' a i the duty three per cent. Supp o s e a matt i n the prime of lifey was suc ceeded to his brother at the age of 39, in property worth property would ' By the schedules the t axa bl e va l ue of that would be 1,5061., or say 1 ,5001. Th e th ree per cent, on that would be 451., which he would have to pay in eight half-yearly instalments. He would thus have to pay up wards of ] 11., or 11 per cent. for the first four years, dur ing Which time every one knew that the charges were unusually onerous, and that, he felt sure, would be found a most grievous impost. Take again the same case when the property was 1,000/. The sum that the heir would have to contribute to the tax would be 4501., payable in four yearly instalments of 1121. 10s. each, in addition, more over, to the income tax. (Hear, hear.) He could not con ceive a more grievous burden. (Cheers.) He came now to that portion of the plan which referred to corporations. These the right hon. gentleman proposed to tax at the rate of 6d. in the pound, so that they had thus an open avowal that the proposed measure was equivalent to au extra income tax of 6d. in the pound. (Cheers.) It was in fact' a property tax, and a property tax in the most ob jectionable form in which it was possible to be proposed. (Cheers.) It would have been far better, far more candid, and certainly far more just, if the right hon. gentleman, instead of calling it a succession duty, had at once given it its proper term of an income tax of 6d. in the pound. (Loud cheers.) He was glad to find that the poorer clergy were to be exempt, for the tax would have ,fallen very NEW' WRIT. h ar dly ripen them ; but the right hon. gentlernan's admis- On the motion of .an HON. MEMBER, a new writ was sion with respect to corporations sole was equally an ad ordered to be issued' for the shire of 'Edinburgh, in the mission against the whole tax. (Hear, hear.) 'lf this were room o f Sir J. Hope, deceased.. a tax upon property, he could not see why corporations SUCCESSION DUTY BILL, sole should be excused. At all events, the bishops ought to pay, for they had expressed their approbation of the On the motion for going into committee on this bill. , did not see tax. (Loud cheers.) He certainly any reason Sir J. PAKINGTON rose to move the amendment 'of why at least the richer corporations sole should not be which he had given notice, that the bill be committed that made to contribute. for. though the right honourable day six months. He regarded not only this tax, but still gentleman's argument in favour of their exemption, more the machinery by which it was proposed to enforce it, f o unded u p on t he h e a v y ex pe nses to which they were sub j ect in succeeding to their incumbency, was perfectly with the greatest possible disapprobation, and he thought true, it was equally true with regard to all owners that if they passed this bill they would abandon their first of real property whatever. (Hear, hear, hear.) He (Sir duty to those who sent them there. In stating to the J. Pakington) came now to another objection, namely, house the• views 'he entertained on the subject, he was the inquisitorial character of the tax. (Hear, and cheers.) bound to bear in mind that he should not do so for the (H ear ,) The inquisition of the income tax was nothing to this. Under the income tax a man could not be called first time and that he had already, at considerable length, on to expose what his property was beyond that which he explained his views when the right hon. gentleman pro- held in the place; 'nobody could tell what might be his posed his resolutions. The speech of the right hon. gentle- property elsewhere. A tradesman returned his profits on mann s in introducing the resolutions, was marked in a con- his business ; and no one knew what property he might siderable degree as delivered in a tone of authority. The have in railway shares, or in the funds 'or any other de scription of prOperty. The legacy duty now paid was right hon. gentleman touched undoubtedly on the great wholly free from this objection ; but was the provision objections felt in various quarters to this tax, but he under this bill ? The moment a death occurred, those who glanced at them very lightly, and he abstained altogether were responsible as represertatives of the deceased, and a from entering into any eiplanation of the details on which great many would be embraced in that responsibility, must make a return of the whole of the property which the objections to which this 'particular description of tax they inherited; everything they owed, and everything that rested. In the speech which ho (Sir J. Pakington) then was owing to them—down to the fortunes of their chil tlah open made, he challenged the Gov e r nment to m eet him fairly dren ; every c i rcums t ance connec t e d w ith th e i r affairs wasid with figures, and to join issue with him in the objectionsto the eye s o f th e comm i ss i oners . (H ear .) And ,he . entertained.;..and he sta ted. th en , and repeated is was sought to be enforced by what he must call ' the that penal claus es of the bill. ( H ear .) He did not blame the now, that anythinglike ' party opposition to a proposal o f Chancellor of the . Exchequer for those penal clauses ; ho this - kind must - be unsuccessful, and Must fail, unless it' blamed him for proposing this bill ; and he knew that it would be so o di ous an d in t o l era bl e to the country that t h e i r rested on the strong clear groind . O f reason and of justice, first npulse would b e t o seek revenge. He knew that if He was very likely to fall into errors of detail, as he had this tax were passed i t mus t b e fortified by tyrannical and not access to official documents. He mi g ht h ave been hie arbitrary enactment s t o eneoree its payment. (Hear.) corrbirt in particular items, but he felt stron g in the o p ini on He was wise in his proposal ; but thereweretwo questions that, as regarded the general substance of the figures which remaining behind of no little moment—would Parliament pass the bill—and if Parliament were so subservient, would he had stated, : they were unimpugned in argument and in the country -submit 'to it ? He hoped and believed they justice. He.was not followed by any member of t he Go - would not. He w ou ld b e th e l as t to counsel his country vernment, and he felt this a disadvantage in addressing the men to resist the law ; but, without hesitation ho would house again. But though no answer was then made to the exercise whatever influence ho possessed in urging the country to resist, leTevery legitimate and lawful m ea n s , arguments he used, there were two important respects in which he stood in a different sition from that which he an impost so vexatious , and machinery so tyrannical and position inquisitorial. (Hear.) 'He fully believed Chet such would occupied when last he addressed the house on this subject. be the result. The 21st clause of this bill dealt with tim- Vhere had been& moat - important discussion on this sub- ber. The bill ought to be argued as mainly affecting small jest in another place sine that period. Since that period proprietors, and it might be said that in alluding to tim ber he was not considering that case • but he contended the : bill bad been placed in their hands, and it entirely that the rich and the poor were alike entitled to justice in justified the opinions he had previously formed of the mea- that house. This clause -was so drawn that he was dis sure, and particularly of the machinery by which the tax posed to think the Chancellor of the Exchequer was not a was proposed to be. collected. (Hear, hear.) He would, landed proprietor himself, or he would better have under however, first advert to the discussion "in another place," stood the way in which timber was dealt with. Two to which he had already referred. The opinion of that modes of taxing it were proposed. The first gave the pos assembly was tested by a division ; and the Government sessor the option of declaring what he believed to bo the was saved from virtual condemnation by a very narrow average annual returns procurable from the sale of timber. majority—by the votes, in fact, of that portion of the as, This clause would require very considerable explanation sembly whom ho might describe as ' " corporations sole" (the bishops), and who expressed their entire approbation over it could be enforced, as no period was laid down over which the average was to be taken. The other alter of an impost that would fall neither upon their order nor native was that the whole value of the timber should be upon themselves. (Loud cheers.) But what the country would regard much more than the result of a close division estimated and a per centage paid upon its annual value as was the signal triamph of argument and reasoning which, a life interest. He hardly knew which of these modes was the most objectionable and the least fair. But it in his opinion, was entirely on the side of the opponents should be remembered that timber was never, or very of the measure. (Heir, hear.) On the one side they had in a remarkable'degree legal learning, close reasoning, and rarely, looked to as a source 'of income ; it was usua l ly gold as great eloquence, wheaeas that reasoning and that eloquence fore the proprietor of covering the expense of repairs. The:e was only met on the other by brief statements of the one p aying th incometrietor would not only have the pleasure of tai o his repairs, which never came only argument which hehad ever heard advanced in favour of Vie proposal of the Government—namely, the alleged into his e pocket, but he n would also have ' to pay a tax upon the money which he spent for repairs. The second alter anomaly of the present legacy duties. (Hear.) That had native was that the timber which stood up on the land for been the argument, too, of the Chancellor of the Exchequer. The right hon. gentleman told them like Wise that he pro- vliigenerations,was looked a would and still remain therefor generations, posed the tax as a substitute for the income ta x . W e ll, 10okedupon as an ornament, which had never paid, and would not pay the proprietor a farthing, was to his (Sir J. Pakington's) answer was ready. Looking a t the be valued from generation to generation; every death that nature of the tax on successions, and the proposed mode of took place a fresh valuation was to be made. Did they levying it, the income tax was by far the lesser evil of the call that a tax ? He called it plunder. (Cheers.) If they two. (Hear.) Again, the right hon. gentle man t o ld th e house that the tax was to relieve them of a great burden of ' carried out that clause, with all its detestable machinery, indirect taxation • but ho (the right hon. baronet) di s p u t e d it would be plunder, and not taxation. (Hear.) By clauses 42 to 45 inclusive, what were trustees, guardians, altogether the wisdom of attempting to get off a portion of and others called on to do ? They were required to give a their indirect taxation—however desirable that might be-- full and true account of all the property, and all such other by imposing a new tax that was open to such grave, seri- particulars as might be necessary or proper for enabling ous, and, he humbly thought, insuperable objections. the commissioners fully and accurately to ascertain the (Hear.) But could they vindicate the proposed tax on the amount due. If the commissioners were satisfied with do ground which had been so often taken, of the anomaly that amount sent in, they might cause an estimate to be made at present existed ? In his opinion they could not. (Hear.) by any person or persons appointed by themselves, and The right -hole. gentleman had dwelt strongly upon that, which was indeed the strongest part of his case the differ- upon that estimate might assess the duty. It, was true once between settled and unsettled personalty; , but he (Sir there was an appeal—to the Court of Exchequer. Fancy of England • the ease of a poor householder in the north ,-- J. Pakington) was prepared to resist the proposal of Pak the Government most distinctly upon that very ground. first, he was called upon to do that which he (Sir J. in ton) defied any man to do , then he was exposed to The right hon. gentleman said that the present legacy duty this attack of the tax collector and then he might appeal was so extremely unfair that something must bo done or to the Court of Exchequer. Then came a list of they must be prepared to repeal it alt oge th er . H e (th e fines, possibly right hon. baronet) was quite ready to accept that alter- sdblY of imprisonment for contempt of court, native, and to say that it would be better to repeal the if every one these arbitrary and tyrannical powers were not complied with. It was not the rich man who legacy duty at once than to levy the tax proposed to be imposed under the provisions of this bill. (Hear, hear.) transacted. his business through his solicitor by whom these The argument of the right hon. gentleman might be thus regulations would be felt • it was the humble owner of pro- The the small ' small landowner, or the small householder. Look stated :—" The legacy duty is so unfair in its operation and so unequal in its pressure, that I, as a minister, cannot l el! the frightful alternative they put before that man; and leave it as it is, and therefore I will make it worse." he represented the great ;lumen ... ca . 1 majority of those who would have to pay the tale. Rich men were a small frac (Hear, hear.) lethey must impose the tax upon settled tion of the great whole. (Hoar, hear.) The small man personalty, the ought not in fairress and justice to make it :would have to comply with all these complicated. forms, prospective ; otherwise they would be passing an ex Post which he could not or would not do, or, at the risk of all facto la el. But what was the Chancellor of th e E xc h e - these penal consequences, he must employ the neighbour quer's answer to that ? Why, ho treated this, a question of principle, entirely as ono of expediency. Ho said he ins lawyer to do it for him ; and thus he would be bur could not consent to such a proposal, because the tax would cloned, not only with the succession duty, a most intoler not accrue for fifty years-e-in other words, his answer was able tax, at a most intolerable time, but with a lawyer's that he could not afford to be just. (Cheers.) B u t the bill in addition. (Hear, hear.) The most unjust part of the bill was the accumulated tax which in a given event, real question was not one of anomaly as between settled and a very common event, the right hon. gentleman sought and unsettled property, but as between personalty, and, to use the right. hon. gentleman's own phrase, r a t ea bl e pro- to impose. In the case of settled property, it seemed that if one life succeeded another within five perty ; for let him here remind the house that this was not years, and be: all the instalments were paid, the instalments of the Are a question solely affecting land. No doubt the bill world decessor would cease. But in the case of unsettled pro act upon the landed interests in an oppressive manner ; but there were other interests to whom it would apply perty, to which the owners succeeded in fee, the unpaid quite as much. There was, ho eever, a party in the country instalments were to be a debt to the Crown, charged upon the estate, ' and the unfortunate sua.essor would have to and in that house who were ready to adopt any course in pay, not only his own succession duty, but that of his pre order to aim a blow at the aristocratic institutions of this decssor. This, operate country, and at the property by which those institutions again, would not so much upon were supported. the rich man as upon the man of small property ; and in (Hear, hear.) He was sorry to see any the case of brothers succeeding brothers, until these instal government, under the necessities of their position, lend- ments were paid off, the; burden in many cases would reach ing themselves to further the objects of that party ; but from 2to 25 per cent. upon the property. Such were the the cry which had been raised in favour of the proposal grave objections to which this measure was open, and upon adopted by the right hon. gent!emen was as delusive as it was unwise and unjust. The o gen- sof every small house, what authorities did the Government rest in proposing it? It was difficult to find authorities which would bear on all the manufacturer who possessed a factory, and the mer chant who was the proprietor of a warehouse, were all as the members of this amalgamated Government. Perhaps the noble lord (Russell) looked with respect to the names deeply concerned in the bill as the landed interests ; for they all held rateable property, and would all be liable to of Fox, and Grey, and Burke ; others might regard with no loss re pect the name of Peel ; perhaps they might all the tax. (Hoar, hear.) This was a tax upon the younger children of families, and upon unmarried daughters at the recognise s the high authority of Adam Smith. He could appeal to all these high authorities as having condemned a moment of their domestic affliction. When they were de- ll of this kind ; Mr. Mill had also condemned it, and prived of the coal sorts of the parental home, and were Sir Robert Peel, quite recently, had met the motion for thrown upon their own pittance, the tax-gatherer would this very tax by the emphatic Atatoment that before they come upon their capital, and deduct no inconsiderable por- attempted to pass it, they must correct the inequalities of tion. In a word, he need only refer them to the striking taxation upon rateable property, and must deal with those expression of one to who:3 authority the noble earl oppo- site ought to be the first to bow. The late Earl Grey, stamp 'duties and that land. tax to which rateable property was subject. Neither did the authority of Mr. Pitt tell when a member of that house, and when in 185 Mr. Pitt much more in favour of the Goverment. In one respect proposed to extend the legacy duties to descendants in the he hoped they would be like him, for he failed in his at direct line, said, with equal truth and force, that he could tempt to impose this burden on the country. But this was " only designate the measure as a tax upon misfortune." not the measure of Mr. Pitt ; it differed from it as widely (Cheers.) He had said, and this was the argument of the as possible.; the only resemblance was in the eight half hon. rrember for Lambeth (Mr. W. Williams), that the yearly instalments. But Mr. Pitt did not propose to tax chief ground upon which the bill was suppei ted was the the direct succession to property ; and he did not (-my his alleged &nomaly of - taxing personalty, while rateable pro- duty beyond the comparatively low rate of 6 per cent. It perty was exempt ,' but was it a less anomaly that pee" was true, in 1805, he modified the personal part of his pro sonal property should be excused from other taxes to which Dose'. extending it to 10 per cent. and to directdescendants. rateable property was alone called upon to contribute ? But Mr. Pitt proposed this as a war tax. (Hear, hear.) (Loud cheers.) Did they not recollect that in times gone His arguments amounted to this—" We are involved in a by—times that he hoped would never come again—in the war, en which property is to be defended, and it is fair days when the battle of the corn laws was fought, the ae and right that property should be taxed for its own de culturists repeatedly raised the question of their peculiar fence!, And no doubt the country would now respond in burdens ; and what was the answer they received ? Why, the same way, if we were involved in a sanguinary struggle, that they had not to pay the legacy duty, and that was an or if we wore getting up an army of reserve to resist an in equivalent. (Hear, hear.) The landed interests were the wading army, Parliament, or the country, would not be victims of not one or two, but several anomalies, that com- very nice about the means of meeting the emergency. But *tele , counter eailed the alleged anomaly of their oxemp- was there any: such emergency ? They were imposing this tion from legacy duty. They had to pay poor r at es, and tax to supply the deficiency which they themselves created for stamps upon con reyances, with many other similar —(hear hear) —or to correct anomalies which did not exist. charge, which personal property escaped. He knew it These grounds were not sufficient. The example of Mr. had been said that they ought not to say anything about Pitt failed them ; the circumstances were different, and rates, because they had bought theirestates subject to theme did not justify them in calling on Parliament for so objec but he altogether refused to concur in such an argument, tionable a tax. Ho feared there was a motive less creditable They might just as well say, if by any ill fortune this bill for the proposal of this tax, arising from the extraordinary should pass, that they had no right to complain, because manner in which this Government was constituted. It they had bought their property liable to succession duty, had no party on which to depend, and must conciliate how or any other duty they might think proper to impose. it could the support of some four or five different sections (Hear, hear.) The Chancellor of the Exchequer had can- of its opponents. At one time this was to be done by an didedlyadmittod inhis speech upon the budget, that the land appology for a Protestant speech, by which :the Roman was liable to "peculiar and exceptional burdens." Now, Catholic members of the Government were won back. what was the amount of those burdens ? The right bon, (Hear, hear.) At another time—and he feared this was , tl had stated the annual value of the rateable pro gen mien a case of the kind—by pandering to the radical section perty of this country at ,80 000,000/. ; and he had also his of the house. (Hear, hear.) He had begun to hope that authority for estimating the burdens upon the land at this war of clauses was at an wad. He had never heard 14,000,0001. or 15,000,0001• eyear. He -ventured, how-, words in which he more thoroughly concurred than those , ever, to add to the right hon. gentleman's figures charges employed by Mr. Disraeli in his speech on this financial for fire insurances; stamps, and other items, which rates- proposition, when he stated his strong opinion that this war ble property did pay, and which would raise the annual between different classes ought now to cease, and that taxation upon rateable property to 17,500,0001. or there- town and country ought to have a common interest. shouts, which was about 22 per cent. And now what was (Hear.) The responsibility that rested on the Government the amount of the income derived from personal property? was a deep and serious one in proposing a measure of this He shrunk from naming the sum ; but the total amount description, which must inevitably have the effect of rais of taxation (exclusive of the income tax, which he had ing in the minds of owners of rateable property a revived altogether omitted as being equal in both cases)—the total s ense of injury and injustice. (Hear.) He traced this taxes raised upon all the vast amount of personal property proposal to the necessity which the Government felt of con was at the most only three or four millions. (Hoar.) Howie ciliating the radical members of the house—to the faotthat then, could the Government be justified in imposing this they had determined to propose an unmodifi e d i ncome tax, ' additional taxation on the ground of an alleged anomaly; and that they had no hope for supßost. to that proposali (Cheers.) Another reason' whyehe• opposed the bill-was f rom an y o f th a t sec ti on on whom therdefendea for elciat-1 the excessive inequality of the tax. (Hear.) This argil- once, unless they accompanied it by another blow at rate pent had been urged in 1796, and was equally true now. t able property, Such had been his impression from the HOUSE OF COMMONS—(YESTERDAY.) The SPEAKER took the chair at five minutes to four o'clock. 13j 141 _~~r~~~ i ii ...~ •c .. ....s l A ( b le a b it at f e or air th . o ß s r u ig p h e t ert ha o d f o t pe h nl e ; ot a ly nd d i ee n la a re f d or za e t r moment he heard this propo sa l. H e looked u p on it as a yinacendindie tax n x if it had not been for this part of the budget, the Govern nient would never have got his support to the income tax. (Cheers.) lie objected alike to the motives by which the tax had been proposed and to the tax itself. Let Parlia ment pass it if they would be subservient enough, but his firm conviction was that they had better not reckon upon any permanent income from this source, for when the country found the nature of the burden, and of the ma chinery by which it was to be raised, a public feeling would be excited with which no Government would dare to struggle, and the day was not distant when the present Government or their successors, whoever they might be, would find themselves obliged to propose the repeal of this duty, in obedience to the unanimous demand of an indig nant nation. (Hear, hear.) Mr. HEADLAM ,regretted that the right on gentle man hi 4 thought it necessary to raise so many objections to the bill ; but the course he had taken did not go to re move those objections but to prevent any further proceed ing with the bill. He was the more surprised at that, be cause the right hon. baronet had been a member of a Go vernment who themselves had contemplated the proposi g i such a tax, and this not more than six months ago. e del not charge this as mere inconsistency, bet after t e right hon. baronet had concurred in such a measure, it s too much to say that the Government now proposed it with a view to buy radical support. (Hear, hear.) Sir J. PAKINGTON rose, and said he could give the most unqualified contradiction to this statement. Mr. HEADLAM said he did not know what the centre . diction applied to ; all he asserted was that the then Chan cellor of the Exchequer made this statement with reference to the Government of which the right hon. baronet was a member. He used the term " we" with reference to that Cabinet, and surely be must have included all the members. He regretted the course that had been taken, not from any effect it would have on the bill, but as tending to place the lended gentry'in a wrong position. The right hon. gentle man had been most singularly unfortunate in representing that the bill did not mainly affect large proprietors, but apse of small property, and tradesmen in towns. What was the fact ? Tradesmen in towns were generally lease holders, and they would benefit by this bill.. There had been no remonstrance against the bill out of doors-scarcely a petition against it—certainly no larg e p u bli c meetings in opposition to it. The press were gene ra ll y s il en t on the meesure, though it was rarely slow in detecting a grievance. At present personal property was subject to two distinct duties —the probate and legacy duties. The former amounted to no inconsiderable sum—nearly two per cent. upon the whole capital ; but from this real property was exempt, and would remain so. The present legacy duties averaged three per cent. upon the property. -In the case of personal property, the legacy duty was paid on thci whole amount. but in the case of succession to real pro perty, the individual was not taxed on the whole interest., but only on the life interest. The greatest value of a life interest occurred in the case of a child who was four years old, at which. period the life interest was worth near 20 years' purchase of the absolute value of an estate, the value of the estate being calculated at 30 years' pur chase. In no case, therefore, would the successor to a real estate pay two-thirds of what was paid in the case of personal property. But the case of such of such succession was an extreme one. In the case of a person 39 years of age succeeding to the estate, the value of his life interest was about 13 years' purchase— that was to say, instead of such a person having to pay on the whole value of the estate, he would have to pay the only half its value. (Hear.) The right hon. gentleman put the case of a man with 100/. a year, and said that it would be a groat hardship to make him pay 451. on that. But what was the case of the individual who was left 1001. a year in the funds? In that case the party was charged not merely with the succession duty, but he had first of all to pay 2 per cent. probate duty, and then he was charged on the whole capital which produced that 1001. a year. Tbo result was that, instead of having to pay 451., he would have to pay 1651. (Hear.) With regard to leaseholds, under which species of tenure a considerable portion of the landed property of this country was held, the measure was very favourable, as by it they would be put in the same position as rateable property. (Hoar.) Was it reasonable or desirable then, he would ask, in the landed interest' to exhibit so much opposition to eo moderate a measure! That interest above all others should be the last to object to the proposition now before the house. (Hear.) ho professional, commercial, and manufacturing classes had acted wisely and generously in not manifesting any decided apposition to the imposition Qf the income tax ' ' which ope rated with great hardship upon them and he thought the landed interest would do well to exhibit something of the same disposition, instead of maintaining what he was sure would prove afi uitless opposition to the measure. This me esure was an essential and integral portion of the Snan cial proposition of the Chancellor of the Exchequer. With out it the right hon. gentleman would not be able to carry out the remissions of duty which he proposed, nor would there be much hope of seeing any change in the income tax at the end of seven yeara. (Hear.) There was no disposi tion amongst the town constituencies to encroach on the just rights of property; on, the contrary, there was every disposition to encourage kindly feelings with the landed interest, and this being the caee 4 he thought it would be most unfortunate to revive angry paesions by seeking to perpetuate uriust and unfair exemptions. (Hear.) Mr. FRESHFIELD said that the hon. and learned gen tleman seemed desirous to stop opposition to this measure, on the ground that his right hon. friend the member for Bucks had committed himself to the principle of a sueces sion tax ; but if the, hon, and learned gentleman read the language of his right hen. friend, he would find that it did not warrant the inference—scarcely in part, and certainly not in substance—which he drew from them. After stating the nature of his proposition his right hon. friend went on to say, " At the same time we have not neglected carefully to examine the question of the stamp duty, 'and Of the legacy and probate d... 1.4, and therefore we propose -,----." Did his right hon. friend say that? No ; but he proeeeded to say, " And is it not inmssible but we may be able, on the proper occasion, to bring forward a measure for impos ing a duty on successions that will reconcile conflicting in terests and terminate the injustice so much complained of.' (Hear, hear, from the Ministerial bench.) It was said that this was a rich man's question; but,he would put the case of a tradesman echo purchased 1001. a year, or some small property on which he might expend several years' rental, in order to put the homestead in a position which would enable him .f i let the - farm. He knewethat.easei like this occurred,, and if it occurred in the case of a sale and purchase, it might also happen in the case of a succession, and would it rot be a serious matter to burden a man in such a position with the'succeasion tax at such a moment. He (Mr. Freshfield) did not contend for the exemption or land from the succession tax in the abstract, but what he a nitended for was that the land should be put on the same tooting with personal property before they could be dealt with in the same way. For' instance, if a man invested 5,000/. in stock, he could do so without any or at little expense; but if ho purchased an estate worth the same sum, he would have to pay 681. for a stamp at the very outset. There was therefore a distinction in the circum stances and burdees ;each affected real and personal pro perty. (Hear, Bear.) , When Mr. Pitt proposed his succes sion tax, ho especially exempted bone fide matters of con tract from its operation ; but in the present bill there was no exemption in favour of such contracts. On that occasion Mr. Fox opposed the measure, which he charactmised as an " execrable" ono. (Hear.) This mischievous and obnoxious proposition was then laid in its grave, and was never revived till 1842, when Mr. Elphinson moved for a committee of thewhole house to consider the subject. On that occasion the noble lord (Russell) and the Chancellor of the Exchequer divided rgainse the motion ; so that he (Mr. Freshfield) had some hope, though a faint one, that he should see them in the same lobby with himself on tho present occasion. On that occasion Sir Robert Peel said that a time might come when the minister would possess so much of the confidence of the House of Commons that he would be able to propose a tax on successions, but of this ho was confident, that no minister could not in justice do that without revising the whole system of taxation. (Hear.) That was all he (Mr. Freshfield) now contended for. They were imposing between 17 and IS per cent. income tax on property for seven years, and ho contended that this was not the time for imposing a succession tax also on property. The 53d clause was so monstrous and offensive in a moral point of view that he was surprised any man should be allowed to form such a clause. A man was by that, clause obliged to deliver an account, and if it was false ho was to be declared guilty of wilful and corrupt perjury. Such a clause must have passed under the sup position that it would be amended in committee, but he maintained that it was so offensive that it should never have been printed at all. He thought it was a great injus tice, too, that a man who insured his own life was free from the tax; whereas if a creditor insured the life of his debtor he was made liable to it. He knew of no measure which would prove so destructive of social relations or effect half the mischief that the bill, if passed, would effect. (Hear.) Mr. PHILLIMORE thought that the strong language which had been used in reference to this proposition by hon. gentlemen opposite ought to be somewhat qualified, seeing that the right hon. gentleman the late Chancellor of the Exchequer had declared that on the proper occasionhe would bo prepared to propose a tax on successions himself. (Hoar.) He confessed he listened with astonishment to the right hon. gentleman when he said that her Majes ty's Government " pandered to radical pressure" in propos ing this measure, for of all the radical and revolutionary speeches he ever heard the most so was that of the right hon. gentleman who began his address by attaching the bench of bishops for the vote which they conscientiously gave on this subject, and he ended it by saying he hoped that if Parliament passed the bill the people would never submit to it. Stronger language could scarcely have pro ceeded from the month of the most revolutionary dema gogue. (Hear, hear.) Tho great fallacy which pervaded the speech of the right hon. baronet was, that personal property paid no poor-rate. Having some leasehold pro perty which was assessed to the relief of the poor, he was surprised to hear such an resertion. The Chancellor of the Exchequer was fully justified in speaking of the monstrous inequality of the present state of the law when a lease - bold 'or twenty years paid the legacy duty, and property held for en indefinite period was exempt. Sir J. PAKINGTON said he drew a distinction between rateable and personal property. Mr. PHILLIMORE could not understand the right hon. baronet's distinction. He could not have meant to say that a leasehold held for 999 years, which was a very com mon species of possession, was not subject to legacy duty. The right hon. gentleman had quoted very high authori ties, including Mr. Fox. It was well known that with regard to political economy Mr. Fox's views were most defective, as, on the caber hand, those of his great rival, Mr. Pitt, had anticipated much that had since met with general ape oval. A reference to Mr. Fox on such a sub ject reminded him of an allusion by Mr. Canning to per sons who could worship the sun when it was under an oe'ipse. With regard to the right hon. gentleman's decla ration that this measure was a blow aimed at the aristo cracy of the country, he begged to say that if he had y idea whatever that the measure deserved an such a descrip tion, from no one would it receive a more strenuous oppo sition than from hims e lf. He believed. I the noble lord the member for Hull, however, v. ith (Lord Gotlerich) that i it would take away from the landed gentry and the aristo cracy of the country, w h om he for - , one, wished to see flourish as the best security for the revel liberties of their country, the odium which now clung to them from a gene rally spread belief that they • were enjoying an immunity which the rest of their countrymen did not share. Mr. MULLINGS said he had desired to address the com mittee when the resolutions on which this bill was founded were under consideration ; but he was not sorsa that he had no opportunity of rising until after the house had heard the unanswerable speech of the right hon. baronet the member for Droitwich. He was not one of those who contended for the exemption of landed property as landed property. He viewed the question as one of legacy duty only ; and had the proposition been confined to the im position of a legacy duty oil landed property he would have been the first to support it. %Vh en, however, he considered the nature of the proposed tax—a tax on all real and persanal.property, settled and unsettled—and the machinery with which it was to be levied, he could not but feel alarmed at such a proposition. He need not explain to the house what was real and what was personal to • 2i 7i 50 2i di 34 , ...d 8i P 49 - 95 - 59 - 63 - 68 22i i ~~ 75 ldisi 19 N 3id GO} 20 i 83 4 52