The Sun. — London, England, 1853-04-26 00:00:00

ae....,.... honestt h e least an d d o ucbotn conscientious c h i a e t n t t i h o i e l y s man refused to make that distinction ; he new and extend the tax, and to leave the popular 0 proposed e t c o t i r o e n - hon.wotd would gentlema n. vote according He t i O ad th n e e ir t against it altogether untouched. in his back to their town constituencies and canvass them on (Hear.) It was j precisely convictions. But if a dissolution should occur let them go half of the income tax, and let them tell those constitu dissentbecause ho agreed with the right hon. gentleman Red to sole fortune lay in their toil and skill how agreed with the right. encies whose be two fundamental propositions that lie was compelled . from his conclusions. He ought at all times they were opposed by those selfish aristocrats, the country of England and the supporters of Lord Derby's hon. gentleman that this mighty resource d next that it gentlemen Government. (Hear, hear.) The hon. gentleman con to he available in case of need; and he agree by moving as an amendment, "That the continu ought not to form a regular and habitual part of our taxa- tax for sevenyears and its extension to make the use of this great in- ante of the income . . . tion. Precisely . for these reasons he (Sir E. B. Lytton) eluded contended that in order to available hereafter,. if required,they . d mitigation of the inequality of its assessment, are alike un should begin classes heretofore exempt from its operation, without any strument by removing the most obnoxious part of its machinery ; an next, if it was inconvenient or unwise to correct the ma- just and impolitio." (Opposition cheers.) chinery, the more reason there was thatthey ought to con- Mr. E. DENISON found fault with the hon. hart., for sole those who were ground down to the utmost, by assur- not having given notice of his amend men t ; b u t l ay i ng ing them it would not be continued a sin g le hour lenge. r asidethatobjectir, what did the hon. bart. really want ? than could be help ed. But the right hon. gentleman did He (Mr. Denison had listened most attentively to his exactly the reverse reconcile all this. He proposed to retain the speech, but he had been at a loss to discover what his real tax, and to render it most difficult to the public object was. The hon. baronet did not appear to oppose to its renewal, if it should be hereafter required, and he the continuance of the tax, he only objected to its inequa withheld the promised suspension till the furthest possible lities ; but the hon. baronet o mitt e d t o t e ll th e comm i t t ee period. Seven years might be a shor t period in the history what his notions of equality were. Did the hon. baronet of a people, but it occupied a large space in the life of a wi sh to adopt the equality recommended by the actuaries? single generation. (Hear.) But even at the end of the becaus e , if h e did, h e, f or one, cou ld assure the hon. baro seventh year the right hon. gentleman had given no guar- net that the tax, if b ase d upon th a t p l an wou ld assume an hon.appearance right antee that it would be abolished. ( Hear.) The of confiscation. The hon. baronet wanted to gentleman candidly said — and his incredulity could not .. be make a distincti o n bet ween l an d an d cap it a l em b arked in wondered at, remembering all the promises of his predeces- banks, breweries, &c., but he was at a loss to recognise sors—" I will place before you the resources which I calor.- such a distinction. The only distinction which he could late will enable you to remove th e income tax in 1860, and recognise was that coilvey his ed in the well-known couplet, I shall enable the pub lic to exercise the i r discretion." Then w hi c h says— he luminously summ ed u p his ex p ectations, and rever- 1860 there might be "When houses and land are gone and spent, sionary profits, and he showed that in the loss of 6 e rs i . Then learning is most excellent." a balance out of which to make up But as for making a distinction between the case of an in whilecome tax. But the right hon. gentleman forgot that y all a this come tax he certainly thought it was quite out of the ques the House of Commons was forestalling his balance — every year. Even his own friends the other night would not tion. For his part he highly approved of the budget, and wait four days, for they voted for the repeal of the adver- he believed the country must feel as the house must have tisement duty, though they knew it might embarrass his . felt the other night—that a great mind had been at work for its benefit. The rare intelligence and truthful honesty budget. (Hear, and oh.) How then could he be assured that independent members would wait patiently for seven which right hon. the Chancellor of the Exchequer had years before they interfered with any tax which was to brought to bear upon his subject would find their . reward in the triumphant pay off the income tax in 1860 ? Every class had some e success of the of the people, and particular interest against some particular tax, stronger one best calculated to meet the wishes ch ors. budget, which was the than its general interests against the income tax, and just promote the welfare of the country.... ( e ) res in proportion as time advanced, or as the succession duties Mr. BOOKFIR was ready to join in almost every exp might be most productive, or as the long and other termite. sion which the hon. gentleman who had just sat down had able annuities fell in, any member mi g ht p ress f orward app li e d to t h e hi g h c h arac t e r and talents ofthefin financial motions for the repeal of particula r taxes, such as those o f minister, whose scheme was now under consideration; and paper, malt, and others, so that h e feared when the ti me he also desired to thank the right hon. gentleman for his came to encounter the giant there would not b e a p e bbl e kind and courteous attention to some matters to fe him. But commer in the brook to put into the sling t o s l ay hi m w i th. (Hear.) c i a l i mpor t w hi c h he had ventured to submit . Grant that there was no tax taken off in the interval, as the representative of an agricultural constituency, and so as to anticipate the balance which the right honour towhich the right hon. as a commercial man, ho must say . that he felt the greatest able gentleman reasoned upon, still the right honour- dismay at the conclusion gentle able gentleman was compelled to base all his calcula- man had come, and . the plans which he had submitted to tions upon one bold assumption, namely, that his remis- the house. (Opposition cheers.) Speaking for his agricul sions of indirect taxation would replace themselves in tura n i t 7 l o o n o s i t o u r ens, he must say that the right hon. gentle -1860,h night completely made out in the case, and and that, according to analogous experiment, most of those taxes would then be of the same amount as they were provedma with his proverbial cogency that, so far the income at present. H e assume d th at, according to t h e comme rcial tax was concerned, they were over-taxed to an enormous law of reproduction, the revenue would replace itself in extent, and bore a very uneven share of the burdens of the 1860, and then th ere wou ld b e an ava il a ble s urplus of state ; for he showed that while trades and manufactures 5,959,0001. t o d evo t e t o t h e surren d er o f the income tax. were subjected to a payment of 7d. in the pound, agricul- ~, zverything would depend upon that. He (Sir E. B.Lytton) ture was taxed to the amount of 9d.—a difference of 28q agreed th a t re d ac ti on o f d u ty u pon articles o f cus t o ms per cent. (Hea r .) H e w i s h e d t o k now w h a t s t e p s th e th • Government intended to take tomake the commercial and which were largely consumed, did ultimately replace their loss to the revenue. But this applied to duties that were trading interests act fairly by the tax for the future Was The right there to be no guarantee against the committal of such reduced, and not to duties repealed . altogether. hon. gentleman proposed to abolish altogether the soap frauds as that pointed out by the right hon. gentleman the and also certain other night, when property whichstated by the own articles was duties, which amounted to 1,126,093/~ to 53,0001., making alto- ers to be worth 48,0001., and for which a jury awarded ' of customs amounting gether 1,179,0001. These duties, as they were alogether 26,000/., was put down to the income tax at only 9,000/. ? abolished, were not subject to the law of reproduction, be- (Hear.) If this tax was to be continued it ought to be cause they did not exist. Among the items to which they continued on fair and equitable principles, and with some were to look for restoring the revenue was colonial postage, efficient safeguards against fraud. To the continuance of 40,000/. ; but he thought the law of reproduction was not the tax as now proposed he could not give his consent. He fully applicable to articles of . luxury, such as se rvan t s , cons id ere d th e b u d ge t o f the right hon. gentleman so ill hones and carriages. The right hon. gentleman, th ere - a d v i se d as t o b e d eserv i ng o f every oppos i t i on. (H ear .) fore, Could not be sure he would be able to replace in seven Mr. HUME said that the motion before the house, how years the 344,0001., which he proposed to take off under ever it might be viewed, was of vast importance, for it ap these heads. As to another item, he would ask what be- peered to him that the character of that representative came of the law o f reproduction ? The right hon. gentle- assembly would be tested by the course of their proceedings man calculated not upon the duty diminishing, but upon thereupon. (Hear.) The difficulties which arose and met the duty increasing, with regard to spirits, to the amount them on every side when they had to consider the question of 436,003/. This was by increasing the duty now pay- of taxation, were owing to the circumstance that their pre able. Judging from all analogous experience, he feared sent system was based on no principle whatsoever. (Hear.) that the effect of the increased duty might lead only to illi- Both the late Government an& the present Government sit distillation, and that the smuggler and not the revenue must have felt this whenthey were considering the question. would derive the advantage. The taxes upon which the What course, then, was the best to be taken, when they right hon. gentleman proposed to operate amounted to were called on to decide on this difficult subject? It ap nearly 2,000,0001., one portion of which was not subject to peered to him that the best course which they could pur the commercial law of reproduction, whilst the other was sue, if they meat to effect any improvement, was to make abolished altogether; yet it was by this, which amounted a compromise between the difficulties which beset the ques to actually one-third of the visionary surplus of 1860, tion. (Hear, hear.) And it was with that intention, he that the income tax was to be repealed. (Hear.) He ob- presumed, that they were called on to consider the budget jetted, however, to the continuance of the income tax for as a whole, and to balance the advantages and disadvan seven years, because ther e was no guaran t ee th a t it wou ld t ages on b o th s id es. It h a d b een state d b y a writer in the be abolished at the end of that time. If he had any cause Edinburgh Review, that he proposed to substitute a com to doubt the assurances of the right hon. gentleman— plete system of direct taxation for indirect taxation, and assurances, perhaps, he could hardly call them—but if he to levy the whole taxation of the country directly. That had any reason to entertain some doubt of the right hon. was a most erroneous view of the case, and it was evident gentleman's own hopes upon the subject, he should find the writer had not looked at the evidence before the them in a letter which appeared in the journals of this committee, or seen the draft of the report which he had morning. (Hear, hear.). That letter was a sufficient con- submitted to them for consideration. His object was firmation of his doubts. The Birmingham clerk complained to remove some of the inequalities which existed in very much that he was to be subjected to the extension of levying the present tax ; and notwithstanding all that the income tax ; and he (Sir Edward Bulwer Lytton) corn- had been said on the subject, h e was o f o pi n i on mended the considerate kindness which dictated the reply that it was possible to remove them. His hon. of the right hon. gentleman. (Hear, hear.) With con- friend near him (Mr. Denison) said that the Plan of the siderate kindness, then, he informed this respectable clerk actuaries would lead to injustice, or was impracticable. that the tax collector would call upon him in the month Now the plan o f th e ac t u aries was that every man should of January for 1/. Os. 10d. and that he would call upon be taxed for the support of th e Go vernmen t i n p ro p or ti on him again probably in July for the same amount, and to his ability ; that whatever a man's property was worth, that this process would go on for seven years " nn- it should be taxed in proportion to that value. His opi less"—let the house mark that—" unless Parliament, in nion was that they should tax down to the lowest amount. consideration of other public benefits or necessities not But as they should begin somewhere, and as 501. a year yet foreseen, should prolong the tax." (Hear, hear.) seemed to be what was barely necessary for the support of After such timid and qualified assurances on the part a man and his family, he thought it reasonable to draw the of the right hon. gentleman, he objected to bind Parlia- line there. Let there be exemption up to a certain amount, ment and the country to a continuance of this tax for and from that point let every man be taxed according to seven years ; and he objected to continuing it for this his property, the value of which should be estimated by period, further, because it would have a demoralising effect. what it would sal for. All property—real, personal, and The right hon. gentleman had himself objected to the tax industrial—should be taxed at a uniform rate ; and the on account of the fraud and falsehood practised by men value of land, of houses, and of other kinds of property, engaged in business in making their returns. That, he should be ascertained as it was every day, by a reference to said, constituted a plain reason why the income tax should the market. Desiring to see a tax on property which was not be adopted. NOW he contended that these effects at once just and permanent, he would have been the first would be multiplied if the tax was continued for so to oppose the right hon. gentleman, had he not found an lengthened a period. When men considered a law unjust equivalent for such a tax in the measure before the house. or unfair, they evaded it. So it would be in this case. (Cheers.) He felt bound to look at the resolutions as a But all the objections which he had stated to the duration whole—(hear, hear)—and when he found what importan of the tax applied to its proposed extension. The late changes were proposed in many of the leading branches o Government proposed to extend it to incomes of 1001. taxation, he did not hesitate to give the measu re hi s su p a year, but they did so by placing it upon an equitable port. (Cheers.) Still, he could hrv l e wished that the Go. footing, as was required by the great body of the vernment had proposed a just property tax, as a perma people. But the proposed extension extended only its nent impost. He was satisfied that free trade could not injustice. It was proposed to inflict it upon men in be fairly carried out unless one-fifth of the whole taxation humble circumstances—and he asked what reason there were made direct—a proportion which would enable them was to suppose they would not resort to subterfuge and to take off almost all the taxes which pressed upon industry evasion, seeing that the law had already corrupted those and place the country in a situation to enter into a success who were in better circumstances ? He contended, there- ful competition with the world in commerce and manufac fore, that this extension would necessarily produce a demo- tures. For the last 150 years the burden of taxation had raising effect. But it was proposed to extend the tax to fallen more heavily on industry than on property ; even Ireland. He would not argue the question whether it was now the taxation of property did not amount to more than expedient at this time to inflict another burden upon that Bor 9 per cent., and it became them, now that everything country, which it might scarcely be able to bea r ; b u t h e was prosperous, t o pu t th e i r house in order, and prepare could not conceive a greater affront to the common sense of to meet a change of circumstances. He objected to the the country, than to offer the release of a partial debt as right hon. gentleman's scheme of abolishing the tax—what compensation for a general tax. (Hear.) The discharge from he wished was, to see it reformed, in order that it might the Consolidated Annuities relieved only various parishes, be permanently available. (Hear.) As it appeared, how but this tax was to be general throughout the country, so ever, that no government was capable of effecting that ob that one could be no c ompensation for the other. To a ject, he desired to support the present one, making a corn gentleman in Clare who was called upon to pay income tax promise, as it were, of evils, in order that ministers might it was no compensation to say that a debt incurred by a be enabled to carry out important reforms. (Cheers.) parish in Limerick had been wiped away. So that, in point Having stated some of his objections to the budget, he of fact, the tax, instead of being rendered more fair, its would now mention what he considered to be its advert extension to Ireland only rendered it more unequal. He did tages. Among these, the proposal with regard to the not think it would be necessary for him to follow the right legacy duty certainly appeared to him the greatest. hon. gentleman into all the special instances and examples Instead of viewing it as an act of robbery, he regarded it by which he had vindicated his views to the house; for if as a simple act of justice that all realised property should, he were to grant he had made out his case a stubborn pro- so far as the legacy duty was concerned, be placed on a judice would rebel against him. Was it just to tax the footing of perfect equality with personal property. Since funded income, the assured capital that a man could leave the present law was enacted no less than about 88,000,0001. to his heirs, at the same rate as that which a man might had been levied on personal property, while real property lose by a stroke of paralysis, which might make him a had been entirely exempt ; and if hon. gentlemen bankrupt, or a beggar, and consign. his children to the talked of the injustice of the charge, he would ask them workhouse? (Hear.) It had been said bythegreatest autho- what they thought of the justice of levying the legacy rities, that it was neverenough to provide that a tax should duty on 1001. received by a poor widow, while the noble be just in its object—but that it was much more important man inherited without being subjected to any assessment to the commonwealth that it should be just in its applica- (Hear, hear.) He must confess that this part of the budget tion. Now he (Sir E. B. Lytton) denied altogether the ac- had a greater charm for him than any other, and he be curacy of the deductions of the right hon. gentleman from lieved it would be well received by the country. The corn the special instances which he cited. He said that, taking munications which he had received on the subject spoke of all the deductions for which allowance ought to be made. it in the most favourable manner—(hear)—and without ex- Real property paid 9d. in the pound to this tax, while trade ception the writers were desirous that the budget should be paid only 7d. Now. he (Sir E. B. Lytton) submitted that carried as it was, in the hope that the Government would if he were to deal with equal liberality with the deductions in future see the necessity of removing all useless expendi which might be made from trade, such as bad debts and ture, and use every available means of reducing unneces other matters, he could form a total which would more than sary taxation, and in the full belief also that such relief make up the difference of 2d. But was there no other pro- could not otherwise be obtained. Although the extension perty to which the tradesman might compare his own ? of the income tax to Ireland might be an unpleasant oc- W' hat was the case of the fundholder ? He received his in- currents to many gentlemen connected with that country, come net and clear, with the guarantee of the State. Now, yet, having always been an advocate for the equalisation was it just, whilst the fundhOlder was free, to tax him who of taxation, together with an extension of equal civil had no capital except his industry, and no security except rights, he trusted that Irish members would not refuse to his health ? (Hear, hear.) The right hon. gentleman was accept their fair share of imperial burdens. The proposed perfectly well aware that there was the same kind of jujus- reduction of assessed taxes was, in his estimation, calcu tice pervading the whole tax. This was clear, for he had lated to produce great benefit. He for one wished to see afterwards said, with singular inconsistency, "he shared in the whole of these taxes abolished ; and the imposition o? the feelings of those who considered that it pressed too a property tax of 3per cent., levied fairly, would enable Par hard upon intelligence, intellect, and skill, and not hard li amen t t o di spense w ith th em. H e had always regarded them enough upon property ;" and then he proceeded to refer as taxes not so much on luxury as on the poor, and anything to the injustice of laying an additional tax upon property. which tended to reduce them would he believed proportion- Now ho (Sir E. B. Lytton) objected to this roundabout ably benefit the whole country. If no other remission of mode of evading a very simple difficulty. (Hoar, hear.) duty - were proposed than that upon soap, he must say that But the right hon. gentleman said, then, that there were he thought it would tend greatly to improve the general difficulties in the way of classifying income ' • there were con diti on o f th e peop l e. M oreover, no country possessed incomes derived from trade and f rom l an d, and that there such materials and facilities for the manufacture of soap as were incomes derived from land of only three or four our own ; and he was satisfied th a t i ns t ea d o f i mpor ti ng years' value, whilst there were i ncomes f rom th e o th er of from foreign countries, and allowing the colonies to be 25 years' value. Of course it was hard to deal with these supplied from other sources, they would in future do all cases separately. Some disparities must exist, but it was t h at was necessary in that department of commerce. With the business of a statesman to set aside the disparities in regard to the stamps and some minor propositions in the such a way that there would be no injustice. Take the right hon. gentleman's scheme, he believed some changes case of an insurance company. In proportion as their might be required, and he hoped that general concurrence loans and premiums increased they entered into business ; could not preclude minor modifications. He rejoiced that but in making their calculations they did not enter into there had been a further reduction in the number of ens minute differences of calling or habits which might render toms' duties ; and was opinion that the whole of the items, the life of one man, the same age as another, of a different with the exception of about fifty, might be removed with value. If the actuary paused at every discrepancy of this out injury to the revenue, as well as with great advantage kind, the insurance office would have no business at all. to commerce. It would take up too much of the time of Suppose a feeble grandf a th er an d hi s gran d son p resen ti ng th e h ouse t o enumerate the other parts of the budget. themselves at some office to insure their lives. According Before sitting down, however, he w ou ld men ti on a p l an to received p r i nc i p l es th e li fe of the grandfather would b e which he had suggested, and whi c h h e th oug ht was th e twe th five years' purchase, but that of the gr a n dson on ly f a i r one —it was thi s, th a t all allowances, fit and pro sightttfive Years ; but an actuary of th e gen i us o f th e p er t o k ee p up repa i rs on th e estate, should be deducted - what t o T a gentleman might say—" Well, Id o no t k now b e f ore theTronerty tax was levied. Th e h on. b aronet had may hunt,YUit—men will run such risks—th e y oung man sa id a grea t d ea l a b ou t se lf- assessment. If he looked at ne do Ide t h e be e , killed by a fall from his horse—he may the manner in which the property tax was raised in other may be the worst ° what, and, for aught I know, his life countries, he would find that the evils which he referred would be, the hitsnrfaine two. (Hear.) The consequence to might be'avoided. He wished to observe, that he saw all. So it was pree e se a. office would have no business at no provision made by the right hon. gentleman with re might be worth more ta l l e a • with incomes. Some incomes g,ard to deans and chapters. (Hear, hear.) Such parties manifest distinction betweenn others ; but still there was a must die some time, and he saw no reason that the same trade. He thought he hadnothose of property and those of rate of charge should not fall on their property as on that of the question. He had enclweatevonelled upon all the points of the rest of the community. tax was to be temporary, the period to show that if the Colonel SIBTHORP said he had heard with infinite sa long, but long enough to root is thei' h n e o ar w tproposed was too tisfaction the able and lucid speech of his hon. friend the sense of injustice, and lead to inducements to fraud. If everythin that h had 'd Hh I l s n o p p p p D o d s t e i d on th in e ought to have been to remove those inequalities income tax, and he o should sal ;till give e it all the yoked opposition and caused evasion. Ho had al le— pro" a his power; for be considered it a tax which afforded to the voured to show that there was no guarantee th a so en 's' Chancellor of the ' would cease in the year 1860. (Hear, hoar.) t the tax with Exchequer an opportunity of playing The right the financial interests of the country. It might bo a honourable gentleman would believe him when he said very good t • war ax ; but to impose it in time of peace was was the last to disparage his great power and attainmentshe altoget her unwarrantable. The whole scheme was based or to doubt his high motives ;he would rather hope, ii on the supposition that thepresent Government to was be ho should be defeated in this measure, he would do as permanent. Did the a , b. ~ , right hon. gentleman, the Chancellor others had done before him—(hear, hear)—correct his bud- He ‘'e s 'xcneauer, expect to remain in office fseven 9 get and retain his position. (A. laugh.) It might be true day, AO. SilethorPh hoped he would not or oi years. that some on his (Sir E. B. Lytton') side of the house had in si;chSancla a declaration might not a ear v o . r . i3e i v 3 eu t _vindicated the claims of British industry on behalf of the might be :all Itt duty to his country j r ) v p a s t farmers, and he begged to say it was something of the same they were. yes tea and cocoa would be cheaper than principle which led them now to defend the cause of the ter.) Colo© whatY trahlyhwould be cheap and nasty. (Laugh- British tradesman. '(Cries of " oh, oh. ") Some vague a budget. gt, he felt it his d duty to oppose such - threats of dissolution had been held out,but the party Mr. FAGAN admired the ' with which he had the honour to act were perfectly ready but would o se • main features o PP° it, as its keystone • of the budet l He could I king, ace. to reland. He opposed the involved a. deep injury to run the risk of such an event ta e , p t tives of to that t - ex-ensi " of the dto judge how many of the represen a . . count ry on the ground that Ireland income tax not pretend for resolution of the right cap./tea to an equal extent with England • had not parti towns were prepared to vote the in the commercial THE SUN, LONDON, TUESDAY EVENING, APRIL 26, 1853. this might have been done consistently with maintaining the other portions of the budget. (Hear.) Mr. H. DRUMMOND assured his hon. friend the member for Pontefract that he never rose to address the house in a mood less humorous in all his life. There seemed to be nothing particularly lively in the income tax. And although the powers of his honourable friend (Mr. Milnes) might have produced a poetic bud get, yet neither the right honourable gentleman who was last Chancellor of the Exchequer, nor the right hon. gentleman who now filled the office, had ever been able to lay before the house 'really more than that the common sum of twenty pence made ls. Bd. ; and he was sadly afraid they would not be able to get beyond the matter of fact dullness of pounds, shillin g s, and pence. (Hear.) But he had risen principally to make an observation in conse quence of the observations of the hon. baronet the member for Hertfordshire respecting the'successionlof real property. It was said that the tax was a total dismemberment of the aristocracy, and a breaking up of all landed property. The fact was it was a tax not upon property, but upon elder brothers and nothing more. The elder brother ho had no doubt was generally the best and most distinguished of the family—he was willing to believe so, but he must remind the house that ever since he could remember the exemption had been felt as a very serious evil by the younger brothers. The hon. baronet talked of the subject being likely to break up the aristocracy. Now he paid very little attEn tion to the honourable baronet's expectations, but he did pay some respect to historical f a ct s . 'Whatt was it, and who were the persons, that broke up the whole of the landed aristocracy in Franco ? It was the younger brothers in the National Convention ; it was the jealousy they felt that when their fathen made a will, they left the land to their elder brothers, who paid no tax, while if they left 2,001. to the younger brothers they had all to pay the tax. (Hear, hear.) Then it was said this was a new thing in the country. He did not know where those who made this assertion could have derived their historical knowledge, for everybody must know it was the oldest tax in the country. It lasted from the Conquest down to the reign Henry VIII. It was, therefore, anything but a new tax. But it had been said, "If you go to a dissolution, you will present this budget in contrast to the last." Now, what was the thing that beat the last budget ? A most un fair run upon the house tax—a most unfair advantage taken to excite clamour in the towns. It was by that the former ,budget was known ; and if they went before the country, it would be to save the elder sons from being taxed on succes sions to land and putting it upon the house tax. This was the way in which it would be presented at the hustings. The landed interest might rest assured that the enormous influx of gold was tending immensely to their interest, and immensely to the detriment of the stockholder. (Hear.) He was aware there were gentlemen who expected to see the income tax taken off. When he first read the speech of Sir Robert Peel in introducing the property tax, when. he talked about its being for three years he thought it a gross piece of imposture. He never believed:that Sir Ro bert Peel had the most distant intention of so passing it ; and when the present house passed it, whether it was for one year or not, no•man now alive within its walls would ever see it repealed. (Hear, hear.) It was all very well to talk of seven or five years. It would go on to everlast: ,ing. But the hon. baronet opposite said, and the right honourable gentleman did not deny it, that the income tax was a very immoral tax, and that it wa§ the tendency of the law to make men immoral. He denied it. Did our law allow men to adulterate bread, butter, wine, and milk? Only the other day he passed the shop of a manu facturer of pickled cabbage, and in the window, .under neath a number of bottles, he saw several carboys of oil of vitriol. (Hear, hear.) This was not ithrough the law. The law did not make men immoral. The cry was all very well for the hustings, but it was not true that the shop keepers of London were made immoral by the law. Now, with regard to the income tax, it was not fair to object that the budget might be retained with the income tax as it was, for the income tax had been declared to be the sub stratum by which the national debt might ultimately be paid off; and it was the first time that any such machi nery had ever been proposed for such a purpose. It was not fair either to object to the tax because it was unpopu lar, unless some other means of raisirg the necessary funds could be obtained. Under all the circumstances, his belief was that the landed interest would do wisely not to object to the tax. It was perfectly clear, by the fate of the last budget, it was in the power of parties in that house, who chose to make a run against any budget, so to adapt their policy as to overthrow every budget that could be drawn. Well, if they were determined that wo never again should have a budget, then ha would say, let the house be ad journed sine die. Mr. MUNTZ rose with great regret to oppose the budget of the right hon. gentleman—(Opposition cheers)—for there was a great deal in the budget of which he approved, and which would bo of great :service to the country at large. (Hear, hear.) If ho could have salved over his conscience e t to the as easily as the hon. member for Pontefract had done—( a laugh)—he should have sat still and made no remark ; but ground having ofori gi ox n p a e l di ly e v n o oy te , d h f o w o n r o the income fol lowlt up the opinions which he had at that time held, an d quitee tax at libertye only y had held ever since. He considered the continuation of the income tax a foul blot in the budget of the right hon. gentleman, and did not see why he could not withdraw the budget and amend it, as so many other Chancellors of the Exchequer had done. If the sight hon. gentleman would do so, he (Mr. Muntz) would give him his support, but if ho declined taking that advice, and persisted in re taining his measure in its perfection, then he must give it his opposition. (Hear, hear.) Mr. B. STANHOPE said if the income tax was to be permanent, as ho believed it would be, it was most impor tant that its inequalities should be at once removed. It pressed much more heavily.npou the owner of house pro perty than upon the mortgagee ; and as rega-ded land, he could declare that he had himself for several years spent 30 per cent. in improving an estate which had previously ill managed, which he had been assessed upon all he had re ceived. As regarded the case of tenant farmers, the con versations which he had had with come of the best mem bers of the class convinced him that farmers required that they should be assessed upon one-third of their rental in stead of one-half. (Oh.) They ought, like merchants, to be taxed in proportion to their receipts. (Hear.) Mr. J. BALL said several members who had spoken on, that (the Ministerial) side of the house having declared that they spoke in the name and on behalf of their constituents, he must protest against that mode of putting the question, as inconsistent with the gravity and extent of the interests at stake. He could not ielp suspecting that the new movement for the abolition of the income tax originated in a desire to prevent the imposition of the legacy duty. (Hear. hear.) Representing as he did an Irish constitu ency, he had taken the trouble to compare the effects of the proposed changes upon Ireland. The relief arising from the measure he estimated at 422,0001., the new taxation at 396,0001. The app,;,rent advantage to this country was trifling, but they must not forget the benefit of the mass of consumers. (Hear, hear.) It did not much surprise him that the hon. member for Cork (Mr. Fagan), repre senting a rich mercantile community, should object to his constituents being called upon for their fair share of bur dens ; but that an hon. gentleman, who knew how the poor cultivator had been ground down by local taxation. should object to the immediate relief now proffered, did indeed fill him with astonishment. If Irish members, op posed to the budget, had a definite policy, let them state it. (Hear, hear.) It was rumoured in public prints that magnificent promises had been made to them ; and, if the case were so, representing as he did a poor country, he did not know how far he might be tempted by such consider ations. (Ironical cheers.) As an Irish member he scorned to appear there as a mendicant. He did not want any favour for his constituency, but simply justice. Mr. GROGAN felt bound to oppose the resolutions, and denied that Ireland would derive benefits from the budget sufficient to compensate for the imposition of the income tax. The new taxes, income tax, and spirit duties, would amount to 658,0001., and the remission of the a nnu iti es t o 245,090/., leaving a balance as against Ireland of 413,00)1. He could not therefore accept the measure as a fair adjust ment of taxation. Mr. COBDEN and Mr. MACGREGOR rose together, the for mer moving the adjournment of the debate. Mr. HUME hoped the adjournment would be to this day, as they all knew the fate of debates that were allowed to lie over. The CHAIRMAN said that consistently with the stand ing order, the debate must be adjourned to Wednesday or Friday. M r . W. S. KNOX protested vehemently against an ad journment to Wednesday, and againe, .the proceedings of the Government generally with respect to this debate. He had been a member of the house for seven years, and had never Been such proceedings before. (L aug ht er .) A short conversation ensued between Lord J. RUSSELL and Mr. DISRAELI on the point of orde r , an d it was ulti mately arranged that the noble lord should move the sus pension of the standing. order this clay, in order that the adjourned debate might be taken on Thursday. TIPPERARY ELECTION. The SPEAKER announced the receipt of a letter, stat ing that the petition against the return of Mr. S. Sadleir would not be proceeded with. CARLOW BOROUGH. The SPEAKER also announced that the petition against the return of Mr. Alexander had been abandoned. ADJOURNMENT OF THE HOUSE. Mr. M`GREGORmoved the adjournment of the house, at the same time expressing his opinion that liberal mem bers had not had sufficient opportunity of speaking on the financial resolutions. The hon. member made ono or two further observations, which were lost in the noise of mem bers leaving the house. LONDON AND EDINBURGH GAZETTE BILL. The second reading of this bill was, after a conversation between Messrs. Wilson and Cowan, postponed to Thursday next. MERCHANT SHIPPING (ADVANCES) BILL. This bill went through committee pro forma. • BOROUGH OF TAUNTON. Mr. MOFFATT postponed until Monday next his mo tion for the issue of a new writ for the bcrongh of Taun ton, promising at th e s ame time that the evidence should i be n the hands of members this day. COAL DUTIES COMMITTEE. On the motion of Sir J. SHELLEY, Mr. Deecles was discharged from further attendance on the Coal Duties (Metropolis) Committee ; and Sir Joshua Walmsley was added. advantages which accompanied that ,measure ; and, with regard to the Consolidated. Annuities, denied that t hey had any relation tO the question, having in themselves been already condemned in the House of Lords. Further, he urged that the proposed imposition was a violation of the Act of Union, which provided that Ireland should contri bute to the taxation of the Country in proportion to her means, in which just proportion she was now paying. In other respects he approved of the Government measure. Mr. BUCK opposed the tax, as especially oppressive towards the farmers of England, who were already a suffer ing class. Mr. BLACKETT, while giving his general support to the budget, criticised some of its details, alluding particu larly to the inquisitorial nature of the income tax, and its unjust pressure upon precarious incomes. Understanding the difficulty of dealing with these objections, he thought it best that arrangements should be made for the final abo lition of the tax. All things considered, in short, he was for " the budget, the whole budget, and nothing but the budget." Mr. KNIGHTLEY would not liave objected to the con tinuance of the income tax for a few years, but he did not see the wisdom of legislating for what he might almost call. posterity. He should feel it his duty, under these circum stances, to record his vote against the budget. Mr. W. WILLIAMS considered the propositions of the right honourable gentleman the Chancellor of the Exchequer to be the most statesmanlike scheme of finance he had heard laid before the House of Commons. The extension of the income tax to Ireland was only a measure of justice. He believed himself able to prove that for every shilling of taxes which Ireland paid it received two shillings from this country. In the year 1851, the revenue of this country was about 56 millions, and of this 4,403,000/. was collected in Ireland, at a cost of 618,0:31.—that is, at nearly 14 per cent., while the cost of collecting the revenue in this country was only 7 per cent. The honourable member for Cork complained. that Ireland got a very small share of the remission of taxation. He (Mr. Williams) maintained the contrary opinion. England paid many taxes from which Ireland was exempt. The honourable gentleman had also said that it was only right to take off the four millions Consolidated Annuities, because they had been lent at a time of national distress. Now, in his opinion, there were parts of England in which at that time quite as great dis tress existed. In Scotland, the people got on as well as they could. In Wales, the land was found sufficient to re lieve the people, and they were tamed, and contributions collected, and by this means corn was brought from other parts of the world. In Ireland, eight millions were expended by a vote of the House of Commons • and yet the honourable member for Cork spoke of ? that as a mere trifling circumstance, as a gift which it was only proper to make at a time of national distress. When Sir Robert Peel first introduced the income tax, in 1842, he (Mr. Williams) proposed that it should be ex tended to Ireland, but only to those incomes that were taken out of the English Exchequer. There was a million and a half of the interest of the national debt that was paid in Ireland. There was the salary of the Lord-Lieutenant, 20,030/. ; with a whole host of officers under him. The Four Courts cost at least 30,0031., while the pensioners drew 100,0031. ; and all this money was taken out of the pockets of the people of England. (No, no.) He said yes, yes, for these charges appeared in the English and not in the Irish accounts. He thought the Irish members, there fore, had every reason to be satisfied with the present budget. If they expected to be for ever exempted from the income tax they might rest assured that they were much deceived. Here was a most liberal offer made to them, with which he would advise them to close. (Laughter and ironical cheers.) The interest of the an nuities which were . about to be given up amounted to 240,0001. a year, and they would have had to pay that for forty years, while the income tax would only last for seven years. (Laughter.) He would venture to say that the calculations of the Chancellor of the Exchequer in that re spect were perfectly correct. If Parliament chose to take off that tax, and ten millions more of taxes, which it might do at the period named, Ireland would reap her full share of the benefits. He concluded by expressing his entire concurrence with the budget as a whole. There might be some things which he would be glad to see removed from it, but if they were he knew he could not get the advan tages that would result from the other parts. (Hear, hear.) On a - view of all the parts of the scheme, and con sidering the immense reductions which were *posed, he thought the right hon. gentleman had shown very great ability in bringing forward a budget which, in his opinion, would be highly beneficial to the country. Mr. MAGUIRE said he was opposed to the budget, and in stating his reasons for taking that course he would take his stand upon the merits of the question, as far as re garded his own country. If the decision concerned Eng land only, he was bound to say that his decision would be of a somewhat different character. (Laughter.) Were he an Englishman he might have given a favourable considera tion to the budget ; but being an Irishman and feeling that his country was specially and hardly dealt with in the case, he felt bound to give it a strenuous resistance. The hon. member for Cork had already proved that Ireland paid her full share of Imperial burdens, and he would un dertake to prove that Ireland was not in a condition to have a single pound added to her taxation. But, on the contrary, it would be a wise and a prudent thing on the part of - the Minister to reduce the burdens which pressed upon her. An enthusiastic gentleman had told them that night that they should be contented—that they ought to rejoice that there was a great mind busy with the affairs of Ireland—that they ought to throw aside any national objection to this liberal boon, out of regard to the genius which dictated the measure, and for the noble lan guage which accompanied its presentation. (Cheers and laughter.) He could not acquiesce in these counsels—ho could not appreciate the gift they offered. They might gloss it over with honeyed words, and envelop it in compli ments to Ireland, still it would not go down. Then they were told that they were to have done with this tax in 1860. He was sorry to be obliged to ask, "Is there any honourable gentleman on either side of the house so verdant as to believe that it will go then ?" Sir Robert Peel said that it was only imposed for three years, but from his experience so far, it was his opinion it would live to the age of Dr. Parr. The right hon. gentleman might say that he would give Ireland 4,000,0001. let Ireland only take the income tax, and that that income tax up to the time when he hoped he would be able to do without it would amount in Ireland to but 3,000,0001. Up to that time it might be so; but did any one suppose that the income tax would be over then ? To vote for this would be to betray their constituents, and would render them worthy to be drummed out of the house. Every Irish member, then, should stand up against what he must call an unjust, a wanton, and a most cruel attempt to impose upon that country taxes which she was not able to bear. It was all very well to talk of the union when they wanted to tax Ireland, and to forget the union when Ireland asked for justice. They would not go to the colo nists at the Cape for payment of the cost of the war now concluded; but they asked Ireland, though she was part and parcel of the United Kingdom, to pay the Consoli dated Annuities. This line of conduct was neither just nor wise, for Ireland was still worthy of consideration in these days, and ought to be propitiated by those who were really anxious to maintain the greatness and the glory of the empire. (Hear, hear.) Mr. WARNER, admitting that there were of course in equalities in the income tax, thought it the nearest ap proach to taxation according to the ability to pay of those taxed that had ever been attempted. He would, however, press this on the Government, that, in considering the in come tax, allowance should be made, in both countries, for local purposes. In a few years he hoped they would be able to do without it at all ; but for a few years it was in dispensable. He asked hon. gentlemen if they threw out this Budget what would be the result? Why they would get a dissolution. (Opposition cheers.) And what would be the use of that to them? The people of England and Scotland would not be deterred from their purpose ; they would be determined at last to see equal justice done to England, Scotland, and Ireland. As a whole he heartily approved of this budget, and should give it his warmest support. Of course there might be objections to the de tails, but he had no doubt they would receive considera tion from whatever quarter of the house they came. (Hear, hear.) Mr. NEWDEGATE wished to ask whether there was any member of the Government who would rise in his place to show a necessity for the renewal of this tax ? By the Chancellor of the Exchequer's own showing there was Ilene. When he made his statement he said that if the house would consent to the imposition of higher custom duties, and the legacy duty, ho need not ask the house to continue this tax. He (Mr. Newdegate), looking at this in its origin—a deficiency under a Whig Administration of 10,000,0001.—and remembering that it was only sub mitted to for three years more to alleviate the distresses of Ireland, could not but ask honourable gentlemen oppo site, who had denounced this tax to their constituents as unjust and inquisitorial, how they meant to justify the continuation of it for seven years to themselves ? They might depend upon it, that if they consented to this tax, they would be consenting to a burden for which they would r4-et no credit. He might be met perhaps by a reply that it would be unfair to personal property if it were subject to a legacy duty, while real property escaped. His answer was this —the value of real proper ty is always ascertain able ; that of personal can only be discovered at this par ticular time. He sought for no advantage for real property ; but he was sure that if its burdens relative to other property were understood, it would be seen on which side the balance lay. This was his objection to the legacy duty; but it was not his only objection. He objected to it, because it would take five-twelfths of the income for the next five years, exactly the period which was most lepressing, and, in many cases, it would oblige the party ither to mortgage or to sell a portion of the property in order to effect the intentions of the testator. (Hear, hear In conclusion, he would only say with regard to the in come tax that he objected to it, because it was unnecessary at such a period as the present. Mr. MILNES (who rose at the same time with Mr. H. Drummond) said be would not detain the house beyond a few minutes, for he was sure they must be anxious to hear his honourable friend, whose eloquence and humour would enliven the debate, which, so far, seemed to him to possess but little interest. He had one remark in relation to real property as affected by the budget.. No doubt his right honourable friend had felt the difficulties of the question. He believed, however, that his right honourable friend would take into his consideration the large burdens at pre sent laid upon land, and therefore he could not deny that this was a very great innovation, which would be attended with results much greater, perhaps, than those which fol lowed the repeal of the corn laws. Yet he could not but believe that this extension of taxation must have been re ceived in a very short time, if not this year; and, on the whole, he was glad to accept it, accompanied with the scheme which his right honourable friend had proposed. But the present question was that of the income tax. If, in case of a dissolution, they went to the country, what would be the question ? The question would not be be tween the'present scheme of taxation and an abstract sys tem, but it would between the present budget and that of last year. (Hear, hear.) Presenting the e ;two budgets, and having regard to the classes upon whom the extension of taxation would fall, he believed there was not a consti- tuency in the kingdoM, from ono end to the other, which would not pronounce for that of tho right hon. gentleman. He for one should not fear the result. (Hear.) Sir W. JOLLIFFE said his hon. friend who had just sat down had put the case in a totally new light • for in effect he said—" I am doing away with all the pledges I made to my constituents ; I am about blindly to follow the Minister ; I will bow my neck to what ho chooses ; I am not afraid of my constituents, and I will tell them so." With respect to the income tax, he contended that if there was ever a time when it might be removed, the present was that time, if it was the wish of the house and the Government. Certainly there was no prospect of the year 1860 or 1861 being so favourable as the present moment, and he believed it might be removed or modified with greater facility now than at any future period. There was a large excess of revenue, and we were about to have 2,000,0001. of additional taxation. Taking the surplus and this additional taxation, he at once asked whetheithe right hon. gentleman bad not the power of dealing now with the income tax ? H 3 would then have his great weapon ready to fight another day, and it would be worthy of him ; but instead of taking this course he re peals the soap duties, which might have been preserved, for so great a measure as the repeal of the income tax, All CIVIL SERVICE. Col. DUNNE moved for a return showing the abate ments (made under the act 4 and 5 Will. 4, c. 23, between August, 1829, and the present date), from salaries of per sons employed in the civil service of the Crown, who have ceased to belong to that service in consequence of deaths, dismissal, resignation or abolition of office, and have there fore no claim on such fund. Mr. WILSON opposed the motion, as involving much trouble and expense to the public service. Negatived. The other orders of the day were then dieposed of, and the house adjourned at half-past 12 o'clock. THE ELECTRIC TELEGRAPHS, CLOCKS, AND BELLS IN THE HOUSE OF Comm°Ns.—ln the course of the last few days an electric telegraph station has been opened adjacent to the lobby, by the Electric Telegraph Com pany, for the use of members and parties engaged in Parliamentary proceedings, and direct telegraphic com munication is thereby obtained with all parts of the country, and intelligence transmitted to the provinces of divisions and debates. Operations were yesterday com menced for placing an electric clock over the principal entrance to the lobby, and a 'general system has just been introduced of notifying to members in all parts of the house the precise moment of a division by the elec trical ringing of 30 bells in various directions, the bells being set in motion by an apparatus in charge of one of the officers of the house at the lobby door. Wires are also being carried from the house to the Carlton, Re form, and other clubs, for the intercommunication and information of members. CLERICAL, MEDICAL, AND GENERAL ASSURANCE SOCIETY. Five Bonuses have been declared ; at the last in January, 1852, the sum of 131,125/. was added to the Policies, producing a Bonus vary ing with the different ages from 24% to 55 per cent. on the Premiums paid during tha five years, or from 51. to 121. 10s. per cent. on the Sum Assured. The small share of Profit divisible in future among the Share udders being now provided for, the Assured will hereafter derive 11 the benefits obtainable from a Mutcal Office, without any Liability w Risk of Partnership. One-half the life premium for the first five years may remain on credit. Invalid Lives may be assured at rates proportioned to the risk. Claims paid thirty days after proof of death, and all re:lcies are Indisputable except in cases of fl - and. ' The last year's Re?ort (just printed) can be obtained free of GEORGE A. PINCKARD, Resident Secretary. 99, Great Russell-street, Bloomsbury, London. THEATRE ROYAL, HAYMARKET. Under the Management of Mr. Buckstone. For the BENEFIT of Mr. I. T. ARCHER, late Sox Bookkeeper. THIS EVENING, APRIL 26, Will to performed LEAP YEAR; or, The Ladies' Privilege. Mr. Dimple, Mr. Buckstone ; Miss Sally O'Leary, Mr. Fitzwilliam. After which MR. BUCKSTONE'S ASCENT OF MOUNT PAR. NASSUs. To conclude with DEAF AS A POST.: ROYAL PRINCESS'S THEATRE, OXFORD-STREET. Under the Management of Mr. Charles Kean. THIS EVENING, APRIL 26, Will be performed the new and original Comedy, in three acts, by nouglas Jerrold, entitled ST. CUPID; or, Dorothy's Fortune. Principal characters by Mean's. Wright, W. Lacy, Harley, J. Vin ing, Terry, F. Cooke, Everett, and Chester; Mrs. W. Laey and Miss Murray. Will be performed the new Drama, adapted from the French of Mons. Scribe, by Mr. Pa:grave Simpson, called MARCO SPADA. ROYAL LYCEUM THEATRE. Under the Management of Madame Yestris. THIS EVENING, APRIL 2G, Will be performed A.S.S. (second time). Characters by F. 11fa• thews, Suter, and Rosiere ; Mrs. Macn imara and Miss Wyndham. After which, A FAST TRAIN—HIGH PRESSURE—EXPRESS. Characters by Messrs. C. Mathews, Baker, and Suter.: To conclude with LITTLE TODDLEKINS. THEATRE ROYAL ADELPHL Proprietor, Mr. B. Webster. —Directress, Madame Celeste. THIS EVENING, APRtr, 26, Will he presented TO P ARP.NTA AND GUARDIANS. Nettles, Mrs. Keeley ; Waddilove, Mr. Keeley; Tourbillon, Mr. A. Wigan Virginie, Mrs. A. Wigan. Atter which, A DESPERATE GAME. To conclude with BETSY BAKER. ROYAL OLYMPIC THEATRE. Lessee and Manager, Mr. Farren. First /Tight of Macbeth. THIS EVENING, APRIL 26, Will bo performed FAINT HEART NEVER WON FAIR LADY, Characters by Messrs. IL Farren and Morgan ; Mesdames Ander. ton, Turner, and Bartlett. After which, UNCLE CROTCHET. Supported by Mr. Farren and Mrs. Phillips. To be followed by MACBETH. Supported by Mr. F. Rabson and Mrs. Phillips. To conclude with CATCHING AN HEIRESS, in which will be danced Pop Goes the Weasel. ASTLEY'S ROYAL AMPHITHEATRE. Sole Lessee and Manager, Mr. W. Cooke. Continued and brilliant success of the New Spectacle. F rst Nigh of an entirely new Drama. THIS EVENING, APRIL 26, And during the week, the performances will commence with the increasingly popular spectacle of AMAKOSA ; or, Scenes of Kafir worfare ; with all its new and beautify"( scenic. intresting dramatic, and astonishing Equestilan effects. The Burning Wood, the Lcap through Fire, and the terrific spring of Amakosa's Steed over the Falls of the Umtata, nightly received with enthusiastic approbation. To be followed by a novel and incomparable display of Equestrian Achievements in the ' , canes of the ARENA, supported by the most accomplished Artistes of the day. To conclude with a new Comic Drama, entitled IN FOR A EIG; or, Life at the Diggings. 11 , x -office open daily from Eleven to Fonr. Stage Manager, Mr. W. West. HIGH WATER AT LONDON BRIDGE. rnT DIY —Morning 32 min. after 3 I Evening 54 min.aft. 3 Po-MORROW--Morning 15 miu. after 4 1 Evening 38 rein.aft. 4 THE WEATHER.—SoN OFFICII, APRIL 26. THERMOMETER, . IN THE SHADE. 46—highest since noon yesterday. 39—lowest this morning and during the night. 51— this day at noon. BAROUETER, 29 . 69. WIND, N.—Fine weather. DAILY WEATHER TABLE. TUESDAY, APRIL 28, 1853. 7 S Late of the wind and weather at each of the following places at nine o'clock yesterday morning. The stations Are arranged in order of latitude. HASTINGS—N.W., strong bree - e—pm Tally cloudy. TUNBRIDGE—W. strong breeze —scud—rain. • GEBENwion—N.W., hard wind—heavy rain. STROOD—W, strong breeze—heavy rain. SWINDON—N.W. fresh breeze—cl ou dy . CAMBRIDGE—N.fr, strong bree - e—rainy. YARMOUTH—E., storm—heavy rain. The returns from the following places indicate. 'the state of the weather on Satruday morning at nine o'clt )e.k : HASTINGS —N., gentle breeze —overcast. SOUTHAMI :ON—S., gentle breeze —overcast. FotxusrroNE--N.E., strong breeze —overcast. TIINBRIDGE—N.W. gentle breeze — overcas t . BASINGSTOKE—N. - VV., gentle breeze —overcast.. GREENWICH—N.E., gentle breeze —overcast. STROOD—N.E., bree^c —overcast. SWINDON—N;, fresh breeze—cloudy. LEIGHToN—N.W., gentle breeze —overcast. 4CAMBRIDGE-N, gentle breeze—cloudy. YAumouT/T—N.E., hard wind—overcast. HOLYHEAD—S. W., gentle breeze — partially 0101kdy. WHITBY—S.W., gentle breeze —principally cl ear. DARLINGTON—S.S. W., gentle breeze - partia fly cloudy. SHAT— S.S.E., gentle breeze —overcast. THE PUBLICATION OF "THE SUNS? COMMENCES EVERY AFTERNOON AT THREE O'CLOC AND THE LATE OR THIRD EDITrCoN, CONTAINING THE DEBATES IN PARLIAMENT THE SAME EIrENING, With all other News arriving up to the hour of _Post, AT SEVEN O'CLOCK. EXPRESS EDITIONS will be forwarded after the Post is closed. 'by the Latest Train 4. 7 . 1* ; Iry 41114 LONDON, TUESDAY, APRIL 2G, 1 85 3. The battle on the Budget has, at lenglbt, com menced, but, through an oversight, whethm)r alto- Qether unexpected or occurring accidl• entally on purpose," we leave it to our readers to de termine, hostilities have been suspended until Thursday next. The Chairman of Coma nittees was the Deus Ex Machina who produc ed the temporary truce—who, like the beef-eater in the "in the Queen's name common ded all present to drop their swords and daggers..." Ac cording to this high authority, " the at; finding order, fixing Committees of Supply for M:o.ndays, Wednesdays, and Fridays, should be a( lhered to, as no notice to the contrary ha d been given on Friday." It was admitted on all sides that Wednesday would be a very i nconve nient day for the discussion.. Notice was ac cordingly given of a motion to suspe: ntl the Standing Orders, so that the debate may' :be re sumed ou Thursday, until which day the lig •orous champions on either side must curb their irr ipetu ous spirits—the Hon. Gentleman the /Vlf.)mber for the West Riding having the privira ge of making the first onslaught on his opponents.. The omission of the formal notice which occae ioned this unnecessary adjournment, was, to Ku the least of it, one of a very stupid character —for which the party responsible is deserving of ;severe censure—and if the adjournment were injt irious to the Government interest, we have no doubt that he - would receive it. But, inasmuc'a. a s the delay may enable the dispenser of " - Cif° :loaves and fishes " to have many satisfactory int(.lr views with sundry hungry expectants—inasmuch, as it will enable the fortunate individuals in the e njoy ment of incomes (not sinecures) of beV•Teeir 100/. and 1501. per annum to peruse the lengthy el ?Ise() which the " Financial Wizard of the Na rth," with unparalleled humility addressed to one of themselves, proving that the proposed "ext ;elusion of the area of taxation" was an inestimabl a boon to those who would thenceforward, for th e first time, be favoured with the pleasing visits 0. - f the tax collector twice in every year, in Janua ty and July—the mistake may turn out, after all, 71..Dt so very injurious to the administration of ".A 11 the Talents," and the offence may, therefore, .63 re garded as comparatively venial. Ace :klents will, unquestionably, happen, but such lucky ones are certainly of rare occurrence. The L i n E R hisat 3.thean veryhand, w a place also : s e e indicateda strange i n e t i he: upset of the voters from th e coac h of Mr. WEL Gentleman, who had previously deposited ; 201. note icined; but, of course, it could not p oss ibl y be deem ed in tentional ! No one could venture on so beder an assertion. The debate was, with one great exception,' of a very insipid and commonplace character. The great guns cautiously abstained from taking: any part in the proceedings. Sir E. BULWER LYTTON brought forward his amendment with considerable vigour and animation. He clearly and forcibly pointed out the injustice and impolicy of the tax, adducing the most conclusive arguments against its renewal without some mitigation in the ine qualities of the assessment, and was rewarded with the attention and approbation of the House. It was very different, however, when Mr. EVELYN DENISON arose, when the Hon. Gentleman, appearing almost as an in carnation of the genius of dulness, after some ponderous attempts at wit, endeavoured to show that " under some circumstances" (.9 trades stood in a better position even than land. " Suppose," said he, with a smile of triumph, as if about to give utterance to a very profound remark—" sup pose that either by external violence or internal commotion the owners Qf land and those engaged in trading should be disturbed in the possession of their property, which would then be the more valuable—the mete land, in which he might lose all right, or the skill and industry which might be inherent in him?" He, however, as if there were no Al DIP pre sent to solve the doubtful problem, offered a solu tion in the words of the old nursery rhyme— " When house and land are gone and spent, Then learning is most excellent." And on such premises arrived at the conclu sion that the fortunate individuals assessed under Schedule D had cause for rejoicing rather than complaint, that they were really and truly the favoured persons whose happy lots -were to be envied by the ill-treated possessors of accumulated property—real or personal. We commend an other adage to Mr. DENISON'S consideration, which may help him to a new argument for the exemption of all persons possessed of more than 15 0/. per annum, and casting the entire burden on the class who, in the event of a general destruction of the rights of property, may resort to mendi cancy for a livelihood. " GOD help the rich—the poor can beg" —was the sympathetic remark of some satirical genius of the olden time, and it only requires an acute logician like Mr. DENISON, to show that the lucrative profession of mendicancy should be saddled with the entire amount of the national burdens. Mr. HUME made another and very pitiable ex hibition. He pointed out the grievous injustice of the impost clearly and distinctly. He exhibited the glaring impolicy of the proposition under con sideration in the strongest light, and then—having denounced it in the most unequivocal terms—de clared his intention of voting for it ! ! He even gave his own plan—which contrasted so strongly with that of the Financial Minister—but still abandoned the principle that commanded general approbation for the other that was almost univer sally deprecated. He might have adopted as his motto— " Video meliora, proboque, deteriora sequor." Never since the memorable occasion when he pro fessed his determination "to vote black white," in order to keep his protegees in office, has the veteran Reformer appeared at so great a dis advantage. It was positively a relief when SIBTHORP rose to charm the House with his eloquence. Others followed—many anxi ous to give valid reasons for their intended votes, and others to excuse the tergiversation, on the grounds of the goodness of the other points of the Budget. The former class were listened to with respect, the latter with ill-disguised disgust. It was a positive relief when Mr. COBDEN proposed the adjournment of the debate. Something better will, we hope, be elicited on Thursday ; something of the nature of the grounds on which the nation is to be saddled with the burden for seven years - more, or the only alternative—its ignominious rejec tion. Consistency would seem to demand one or the other ; but, unfortunately, that is a virtue which we can no longer look for in public men. ABD-UL-MEDJID may yet retard the downfal of European Turkey, and the inevitable dismember ment of that portion of his dominions. A gleam of hope has flashed within the past few hours to Paris, by telegraphic agency, from the Council Chambers of Constantinople. A prospect is held out of the possible settlement (for a time) of the great difficulty causing all this apprehension. Prince MENSCHIKOFF is said to have declared to the DIVAN that in the event of the French Em- PEROR consenting to withdraw his fleet from the Greek waters, he would be prepared, as the repre sentative of the AUTOCRAT, to open negotiations relative to the Holy Places.. The intimation is in keeping with all the previous acts of that Rus sian Ambassador. 'He appears to be re solved, to the last, to carry matters off with a high hand, whether in his communication with the Ottoman Porte or with the Court of the Tuileries. Query, however, in the present in stance, whether his Highness is not counting somewhat without his host in insisting so peremp torily on' this concession from NAPOLEON prior even to the commencement of any negotiation ? The Monarch who spoke the other day with such se verity to the Envoy from one of the neighbouring Sovereigns, in reference to an apparently trivial breach of good faith, or, as it might be termed, a seemingly frivolous forgetfulness of etiquette, cannot well be supposed to have any great apti tude for bending his will to the inclinations of his " dear brother," the Fmperor NICHOLAS. If there be any one trait in the French Em peror's character more marked than an other, it is that of unflinching and indomi table resolution what his enemies would call a dogged and stubborn obstinacy. It has carried him over scarcely calculable obstacles to the Throne, and the Crown, and the Sceptre of CHARLEMAGNE. It has withstood the depressing influences of six years' captivity—of many wan derings—of prolonged banishment. It has sup ported his hopes in exile; it has strengthened his authority in power ; it has enabled him, in fact, to triumph over the united difficulties of faction and conspiracy—rendering his temperament im pervious to the daggers of irony and the poisoned shafts of ridicule. Aware of all this—for they are emblazoned in the facts already engraved upon the tablets of History—the world at large cannot reasonably expect that at this the eleventh hour of his career, the Third NAPOLEON is about to do violence to his whole nature by throwing aside one of his most remarka ble characteristics. It is not probable that a Prince, who has never yielded, will become pliant in regard to one of his most fondly-cherished as pirations—pliant, we mean, by consenting to their abandonment. Therefore, we repeat; it does ap pear to us rather unlikely that the CZAR will be permitted to carry matters with so high a h and through the domineering medium of his truly autocratic repro_ entative. Whatever be the course pursued by the di plomatists in regard to the settlement of this difficulty of the guardianship of the Holy Places, there can now be little doubt but that it will lead to the indefinite postponement of the ruin of Turkey, to the procrastination of its ultimately inevitable dismemberment. An inkling of this certainty is being every day rendered more and more apparent. With the display of exceeding hauteur, there is evident on the part of the dif ferent Courts of Christendom the most amiable disposition to concede,, in order to bring about something like a satisfactory arrangement. The bear and the eagle are, in fact, at this moment on the horns, not of a dilemma but of the Crescent. The bear hugging itself with great satisfaction, and the eagle pluming itself upon its astuteness, each seems to benevertheless wonderfully well disposed, if not to solve the problem of squaring the circle, at any rate to attempt the solution of one scarcely less bewildering in its character, namely, that of making all square with the half of the circle, namely, that same wonderful ensign of Mahome tanism. Indeed, the latest intelligence received from the Sublime Porte is encouragingly, to the effect that affairs in that quarter are rapidly assum ing a very favourable aspect—a highly satisfactory impetus having been applied to the machinery of negotiation. Before long wo shall hope to hear no more yet awhile of these deplorable conten .. ;ions which for some years past, almost uninter- ruptedly, have disgraced so many of the believers in Christianity. England, Unhappily, has:ceased during the last three centuries to take any direct interest in tile . conservation of those sacred regions which n two thousand ye ars ago were sanctified"' i 5 the footsteps of th e R EDEEM E R. ApathY de, evinced upon this subject even by the ~;, scendants of th e C ru s a d ers . Milli ons in ''''t country look with indifference upon the fact th 3 the Shrine of the Nativity is guarded by 1 : 7111)e i lievers. Scarcely a n y among th e inhabitants of the United Ki ng d om o b serve w i t h emotion. the domination of the Osmanli over the awful 9 ' l ' holy soil of Palestine. We are differently situ' ated than our forefathers. Ours is an age of 1 3 ° 11 ); men, and not of R e d-C ross K n i g ht s . O u rs is tof epoch not of the predecessors of CHAUCER, be t the followers of BYRON and the imitators of TVair e sox. We have our a tt en ti on a b sor b e d by tii price of corn a n d the fluctuations in the oot tc ' ii market, by the roar o f th e s t eam - eng i ne and the flash of the ele c t r i c t e l egrap h . W e have no leisure for th e i n d u l gence o f mere sen timen t ' l even though it b e th a t supreme sent i men t wilic j is associated with th e su bli me trut h s o f e thic ' philosophy. Therefore we leave to Frall ee ' and to Austria, and to Russia, and to l iiii : key the privilege of settling amongst they selves the conse rva ti on o f th e Holy 1-411';; Time was when England would in this matter 1 13 / " 0 assumed a ma rve l o usly . different attitude. ' acting as she does, however, she is only fulfillil her present desti n i es . W ere we to lament 011 the circumstance, we s h ou ld expect to d raw do , e ; upon our heads th e w ith er i ng sneers o f t h e 01 of Manchester. Such is by no means our int ell :' tion. We have n o t th e h ear t t o g i ve utterance to if the lamentation. F or i n d o i ng so we would °I1:113 be derided as d reamers , an d our regrets w° t 5 simply be laughed to scorn, as the maudlin refire v of a visionary. Enough for us to refer briefly be the startling con t ras t b e t ween t h e P ast an d t Present. Eno ug h f or us to po i nt out the signit*o cance of this great soc i a l t rans f ormat i on, a nd , leave the questio n a t i ssue t o th e w i sdom of wof Princes of Europe, and the will of the GO -. Christianity. HENRY Of EXETER again ! The Church is her danger of salvation, and, o f course , H ENRY as 11r 0 representative, like the S co t c h man w h o fell h i ed, the Thames, shouts out " I will be drown, o nobody shall help me !" The Anglo-Cana"h .4 Church has fallen overboard in the colony ; 11°.; liamentary endowments threaten to sink her e° 1 : 1 1 ; pletely ; her friends i n C ana d a an d h er frie ll o i in England entreat her to throw off the f 3 ., weight spontaneously, and t o t r y h er own at i ming powers ; the British H ouse o f Corasi c ei c has even flung her a life-buoy, but HENe oi y EXETER clutches at the cor d. "N o , no t till n day six months," he exclaims, when we hear as much of the Canada Clergy Reserves A 4, as we shall of Mr. GL ADSTONE ' S I ncome T a x ee s ", tion at this time seven years. The Bishop bePi ie by proving, at length, what everybody knew- - i se i legal right of the Imperial Legislature to con even internal Colonial Legislation ; he we re , 0 overlooked one question not worth a Bishl o consideration, whether the undoubted rights e, ed parent over his so n cou ld b e pru d en tl y exerclso in the same styl e w ithi n a year o f one -and-twel;e; as when the boy was a year or two o ld . Noble Lords, however, were of opinion vmd Colonies of full growth, like sons nearly emn_ .4 e . age, are rather difficult su bj ec t s t o h o ld agu't their will. The Bishop we n t on to, a ple 3 ' o . little passage-at-arms with Sir WILLIAM IVlct,g WORTH. The profane Baronet, w h o , accer u tio to DOD, has been so promin en t a p erso n in or Bishop's jurisdiction —once High-Sheriff of C e ti , wall, five years its Representative, now its DeP 1:1 0 1 Lieutenant, besides retaining a ki n d o f ra dial 4 heretical Gibraltar at Pencarrow—actually te r° o o the Bishop, in his pla c e i n th e H ouse o f Coul t y (a place, too, amongst Cabinet Ministers), _ ago , pest of his Diocese!" Too b a d th a t o f Sir " ii yi LIAM ; so many in England's far West 1 0 it „ back the Baronet. Therein lay the sting Had it been uttered elsewher e th an i n a pi-117 . 1 - 00 place, Sir WILLIAM would have h ear d of it l o g the Bishop's soli c it or . Th e Ri g ht Rev. clB' has, h owever , hi s privileged place also ; sumekeil must o wn h e retorted meekly; he merely ' 31 7, bad Sir WILLIAM' S l ega l k now l edge. Sir WiLlO.l.ir asserted "that the l aw a bh ors a perpetuity. " er in our ignorance, might have quoted the same le r li e proverb. Th e Bi s h op, h owever, affirms t h a t4 o parson and th e K ING are b oth perpetuities. " ' Do present parson o f th e par i sh, and the one e lived' seven centuries ago, are one and the s '" •- • • person." We are very sorry t o own th a t tlos 0 but too true. So far as HENRY of FACETED hot power in his Diocese it is strictly true. Nuns ~.0 old maids are easier to get for that purpose TS. bachelors for monks), oratories, confessi o 7 s ; altar candles, and priestly mum mer i es o f all se h i find their patron flesh-and-blood saint in the I Bishop. Is not a Bishop the same persona ' O 3 It is astonishing how strong i s th e f am ily liken of Bishops in all ages. We cer t a i n l y thi n k Bis il e i L l as well as parsons must be perpetuities, and l'l e croo . have equally av a il e d t o d emons t ra t e t h e legal ivot ranee' of Sir WILLIAM. Very effective, Nve _own, at all events, was the attack, through if e WILLIAM MOLESWORTH on the Conserva o t Members of the Cabi ne t. " Si r W ILLIAM M° 1" WORTH went on to assert th a t h e was a Rad° o f " Lord ABERDEEN had described the prineirl e . the new Cabinet to be C onserva ti ve progrelo " therefore Conservative pr ogress an d Radies i , o3 , are identical." Why, it wa s a ll b u t a sylleg i s 1 Got Unfortunately for us Liberals, the Bishop fora el i p that one in thirteen is only 7o r 8 p er ce nt / o f that, certainly, is about the utmost amon n ese pt Radicalism which w e ex p ec t f rom the pr i , tg Cabinet. His Lord s hip s till c li ngs tenaciouskYoo the charge of sacril ege . "T o t a k e anything frtir the service of GOD, and apply it to secular l e j, poses is sacrilege, a sin not only awfully denoun c er' but awfully punished." Th e question, helf e ' r to just now is, whether the Bishop and others s r : or persist in giving the land-money of Canada (it ;lo be to GOD'S service), but first and chiefly to - o ' ilo t Canadian parsons, whom the Canadians 6:) ,., 0 5 appear to hold for Divine beings. The Canael l ' o f consider themselves quite competent to judg e what is sacrilege without the Bishop of BO' help. The important feature of the debate, hew - t • bo was Lord DERBY'S inducing the Bishop to le t Bill go into Com m itt ee u p on th e s t reng th m , OO amendment which he intended to propose. d i a amendment was to secure as inviolable a ll the land or money now appropriated t 0 bill Churches, and not merely to sustain, as t ile ffil does, the claims of the present beneficiares. o Lordship considers whatever has thus been g i e 0 to the Churches o f E ng l an d an d S co tl an d to be of sacredly private property as any of the estate O 0 their Lordships. T o ma i n t a i n thi s r i g ht he sc ' of even hazard, if necessa r y, th e dismemberment of the Empire. He maintained that it was me the local merely but of i m p er i a l i mportance , that DO' colony should not be permitted to deal with w ier i.. ever property bad bee n ves t e d i n t rus t ee s for e pjlt cal purposes —an am en d men t w hi c h was last II a rejected, even i n th e H ouse o f L or ds, I)/ majority of 40. We must differ entirely from his h e 0,09 ship. Ist. W e canno t comprehen d 10W property cr ea t e d f or pu bli c purposes call a ti aP sacred as pri va t e p ro p er t y . All th e who have been beneficiares of such proPe r vl acknowledge to have acqu i re d a lif e inter ° hich their share o f it ; b u t if th e P ar li a ment, s'fi' th iri e one su c h an appropr i a ti on a pu blic heP e t Vie one generation, de e m s it an ev il i n the 'lei very foundation of the termer Act of Parlialf the the suppo se d pu bli c benefit--is gone, and bad Act be n o t repea l e d , lik e a h ouse with a foundation, it must tumble about the r oio the inmat es . It w ill bury those in its whom it w as intended to benefit. 2cl bject Lord DEB BY acknowledges, it has been ass s uch of continual a tt ac k on one s id e and °li t O il on the other for the last thirty years. 11° "„, o pel tho-e a property can b e as sacred as t h e l a nd °r %cflit • of their Lordships, whose title no one ever 10 of calling in question, is inconceivable. The 0 . o r , c is, that no money whatever applied to pi,b b li e P poses, not even charitable bequests, can 0 1) 1 ' free fro m the jurisdiction of Parliament, less any foundati on crea t e d by Parlienlen