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

man refused to make that distinction ; ho proposed to re new and 'extend the tax, and to leave the popular objection against it altogether untouched . (Hear.) It wasprecise h l ie y because he agreed with the right h on. gentleman in two fundamental propositions Ile agreed with compelled led right.t dissent from his conclusions . i e th om t resource a ought at all times . hon. gentleman that this mighty , to be available in case need; and he agreed next that it regular and habitual part of our taxa ought not to form tion. Precisely. fo a r these reasons he (Sir E. B. Lytton) contended that in order to make the use of this great in strument available hereafter, if required, they should begin by removing the . most obnoxious part of its machinery ; and c next hin if was inconvenient or unwise to correct the ma ery, t it he more reason there was that they ought to con sole those who were ground down to the hour longerutmost, by assur ing them it wo uld not be continued a single . than could be helped. But the right hon. gentleman did exactly the reverse of all this. He proposed to retain the tax, and to render it most difficult to reconcile the public to its renewal, if it should be hereafter required, and he withheld the promised suspension till the in the history furthest possible period. Seven years might be a short period of a people, but it occupied adlairt n large space the end of the seventh the life of a single generation. (Hear-) seventh ear the right hon. gentleman had given no guar santee that it would be abolished. (Hear.) The right hon. gentleman candidly said—and his incredulity could not be wondered at, remembering all the promises of his predeces sors —"you the resources which I cake ' I will place before 11 enable you to remove the income tax in 18 6 0 , and l l at s 7 al enable the public to exercise their discretion." Then he luminously summed up his expectations, and his rever sionary profits, and lie showed that in 1860 there might be a balance out of which to make up the loss of 6 years in come tax. Bat the right hon. gentleman forgot that all this while the House of Commons was forestalling his balance ever y year. Even his own friends the other night would not wait four days, for they voted for the repeal of the adver tisement duty, though they knew it might embarrass his budget. (Hear, and oh.) How then c o uld h e b e assure d that independent members would wait patiently for seven years before they interfered with any tax which was to pay off the income tax in 1860 ? Every class had sortie particular interest against some particular tax, stronger than its general interests against the income tax, and just in proportion as time advanced, or as the succession duties might be most productive, or as the long and other termin able annuities fell in, any member might press forward motions for the repeal of particular-taxes such as those of paper, malt, and others, so that h e feared when the time came to encounter the giant there would not be a pebble in the brook to put into the sling to slay him with. (Hear.) Grant that there was no tax taken off in the interval, so as to anticipate the balance which the right honour able gentleman reasoned upon, still the light honour able gentleman was compelled to base all his calcula tions upon one bold assumption, namely, that his remis sions of indirect taxation would replace thdmselves in 1860, and that, according to analogous experiment, Most of those taxes would then be of the same amount as they were at present. He assumed that, according to the commercial law of reproduction, the revenue would replace itself in 1860, and then there would be an available surplus of 5 , 959 ;000 1 . to devote to the surrender of the income tax. n Everything would depend upon that. He (Sir E. B. Ly ) agreed that reduction of duty upon articles of customs which were largely consumed, did ultimately replace their loss to the revenue. But this applied to duties that were reduced, and not to duties repealed altogether. The right hon. gentleman proposed to abolish altogether the soap duties, which amounted to 1 , 126 , 00 /. , and also on certain articles of customs amounting to 53,0001., making alto gether 1,179,0001. These duties, as they were alogether abolished, were not subject to the law of reproduction, be cause they did not exist. Among the items to which they were to look for restoring the revenue was colonial postage, 40,0001. ; but he thought the law of reproduction was not fully applic :blo to articles of luxury, such as servants, and carriages. horses, The right hon. gentle man , there fore, could not be sure he would be able to replace in seven years the 344,C7,0/., which he proposed to take off under these heads. As to another item, he would ask what be came of the law of reproduction ? The right hon. gentle man calculated not upon the duty diminishing, but upon the duty increasing, with regard to spirits, to the amount of 436,0001. This was by increasing the duty now pay able. Judging from all analagous experience, he feared that the effect of the increased duty might lead only to illi cit distillation, and that the smuggler and not the revenue would derive the advantage. The taxes upon which the right hon. gentleman proposed to operate amounted to nearly 2,000,0001., one portion of which 'was not suliject to the commercial law of reproduction, whilst the other - was abolished altogether ; yet it was by this, which amounted to actually one-third of the visionary Surplus of 1860, that the income tax was to be repealed. (Hear.) He ob jected, however, to the continuance of the income tax for seven years, because there was no gu aran t ee th a t it wou ld abolishedbe at the end of that time. If he had any cause to doubt the assurances of the right hon. gentleman— assurances, perhaps, he could hardly call them—but if he had any reason to entertain' some doubt of 'the right hon. gentleman's own hopes upon the subject, he should find them in a letter which appeared in the journals of this morning. (Hear, hear.) That letter was a sufficient con lirniation of his doubts. The Birmingham clerk complained very much that he was to be subjected to the extension of the income tax ; and he (Sir Edward Bulwer Lytton) corn-. mended the considerate kindness which dictated the reply of the right hon. gentleman. (Hear, hear.) With con siderate kindness, then, he informed this respectable clerk that the tax collector would call upon him in themonth of January for 11. Os. 10d., and that ho would call upon him again probably in July for the same amount, and that this process would go on for seven years " an less"—let the house mark that—" unless Parliament, in consideration of other public benefits or necessities not yet foreseen, should prolong the tax." (Hear, hear.) After such timid and qualified assurances on the part ' of the right hon, gentleman, he objected to bind Parlia ment and the conntry to a continuance of this tax for. seven years ; and he objected to - continuing it for this period, further, bccaUse it would have a demoralising effect. The rig it hon. gentleman had himself objected to the tax on account of the fraud and falsehood practised by 'Men eneeSged in buainess in making their returns. .That, lie said, constitute 1 a plain reason why the income tax should not be adopted. Now he contended that these effects weald be multiplied if the tax was continued for sc lengthened a period. When men considered a law unjust or unfair, they evaded it. So it would be in this case. But all the objections which he had stated to the duration of the tax applied to its proposed extension. The late Govern meet proposed to extend it to incomes of 1005 a year, but they did so by placing it upon an equitable footing, as was required by the great body of the people. \ But the proposed extension extended only its injustice. It was propoSed to inflict it upon men in humble circumstances—and he asked what reason there wag to suppose they would not resort to subterfuge and evasion, seeing that the law had already cm euptecl those who were in better circumstances? He contended, there fore, that this extension would necessarily produce a demo ralising effect. But it was proposed to extend the tax to Ireland. He would not argue the question whether it was expedient at this time to inflict another burden upon that countiy, which it might scarcely be able to bear ; but he could not conceive a greater affront to the common sense of the country, than to offer the release of a partial debt as compensation for a general tax. (Hear.) The discharge from the Consolidated Annuities relieved only various parishes, but this tax was to be general throughout the country, so that one could be no c ompensation for the other. To a gentleman in Clare who was called upon to pay income tax it was no compensation to say that a debt incurred by a parish in Limerick had been wiped away. So that, in point of fact, the tax, inst ea d o f b e i ng ren d ere d L ore fair, its extension to Ireland onlyrendered it more unequal. He did not think it would be necessary for him to follow the right hon. gentleman into all the special instances and examples by which he had vindicated his views to the house ; for if he were to grant ho had m a d e ou t hi s case a stubborn pre judice would rebel against him. Was it just to tax the funded income, the assured capital that a man could leave to his heirs, at the same rate as that which a man might lose by a stroke of paralysis, which might make him a bankrupt, (r a beggar, and consign his children to the workhouse? (Hear.) It had been said bythegreatestautho rities, that itwas neverenough to provide that a tax should be just in its object—bet that it was much more important to the commonwealth that it should be just in its applica tion. Now he (Sir E. B. Lytton) denied altogether the ac curacy of the deductions of the right hon. gentleman from the special instances which he cited. He said that, taking all the deductions for which allowance ought to be made. • Real property paid 9d. in the ponnd to this tax, while trade paid only 7d. Now. he (Sir E. B. Lytton) submitted that if ho were to deal with equal liberality with the deductions which might be made from trade, such as bad debts and other matters, he could form a total whichwould more than make up the difference of 2d. But was there no other pro perty to which the tradesman might compare his own ? What was the case of the fundholder ? He received his in come net and clear, with the guarantee of the State. Now, was it just, whilst the fundholder was free, to tax him who had no capital except his industry, and no security except his health ? (Hear, hear.) The right hon. gentleman was perfectly well aware that there was the same kind of injus tice pervading the whole tax. This was clear, for he had afterwards said, with singular inconsistency, "he shared in the feelings of those who considered that it pressed too hard upon intelligence, intellect, and skill, and not hard enough upon property ;" and then he proceeded to refer to the injustice of laying an additional tax upon property. Now he (Sir B. B. Lytton) objeCted to this roundabout mode of evading a very simple difficulty. (Hear, hear.) But the right hon. gentleman said, then, that there were difficulties in the way of classifying income; there were incomes deiived from trade and from land, and that there were incomes derived from land . of only three or four years' value, whilst there were incomes from the other of 25 years' value. Of course it was hard to deal with these cases separately. Some disparities must exist, but it was the business of a statesman to set aside the disparities in such a way that there would be no injustice. Take the Case of an insp . -epee company. In proportion as their leans and premiums increased they entered into business ; but in making their calculations they did not enter into minute differences of calling or habits which might render the life of one man, the same ago as another, of a different value. If the actuary paused at every discrepancy of thiA kind, the insurance office would have no business at all. Suppose a f ee bl e grandfather and his grandson presenting themselve s at SUMO office to insure their lives. According to rrTeived principles the life of the grandfather would be w orth five years' purchase, but that of the grandson t r i we a t a i iv . e ay g to Yei i Years but an ac t uary of the genius of the what to gayt,---nanine might na,y---.4 Well, Ido not know t will run such risks—the young man may hunt, and be killn a fall from his horse-he may do I do not know what e' b a t y nd, for aught I know, his life may be the worst ofihe, would be, the insuranee einwmci).lw(!lrunitairlaviThe neocb%snsienclensesnacte' all. So it was precisely might be worth more than others3nc;cnnb-aets.stillointheerienwcoamseas manifest distinction between those of property and those of trade. He thought ho had now tou 1 ed t upon all the points of the question. He had enderzi-oon4erietinlowo show that if the °sett was too tar Was to be temporary, the people a long, but long enough to root in the lieartPsro7 sense of injustice, and lead to inducements tthe they meant it should be permanent, then the fr fi a r n' t i. If ought to have been to remov e th ose inequalities which step yoked opposition and cause d evas i on. Ho had also endea voured to show that there w as no guarantee that the t ts a ; would cease in the year 1860. (Y ear, hear.) The rightz honourable gentleman would believe him wh en h e said he was the last to disparage his great power and attainments, or to doubt his high motives; he would rather hope, it' he should be defeated in this measure, be would do rs others had done before him—(hear, hear)—correct his bud get and retain his position. (A laugh.) It might be true that seen on his (Sir E. B. Lytton') side of the house had vindicated the claims of British industry on behalf of the and he begged to say it was something of the same principle which led them tradesman. (Giles o no f w to defend the cause of the British " oh, oh.") Some vague threat:i of dissolution had been held out, but the party with which he had the honour to act were perfectly r c e o ad lt y to run.the risk of such an event taking place. not Pretend tejudge how many of the representatives of towns were prepared to vote for the resolution of the right hon. gentleman. Ho had not the least douht.that.they would vote according to their honest and conscientious convictions. But if a dissolution should occur let them go back to their town constituencies and canvass them on be half of the income tax, and let them tell those constitu encies whose sole fortune. lay in their toil and skill how they were opposed by those selfish aristocrats, the country gentlemen of England and the supporters of Lord Derby's Governineht. (Hear, hear.) The hon. gentleman con• cluded by moving as an amendment, " That the continu ance of the income tax for seven years and its extension to classes heretofore exempt from its operation, without any mitigation of the inequality of its assessment, are alike un just and impolitic." (Opposition cheers.) • Mr. E. DENISON found fault with the hon. hart., for • not having given notice of his amendment ; but laying aside that objection, what did the hon. hart. really want ? He (Mr. Denison) had listened _most attentively b his speech, but he had been at a loss to discover what his real object was. The hon. baronet did not appear to oppose the continuance of the tax, he only objected to its inequa lities ; but the hon. baronet omitted to tell the committee what his notions of equality were. Did the hon. baronet wish to adopt the equality recommended by the actuaries? because, if he did, he, for one, could assure the hon. baro net that the tax, if based upon that plan • would assume an appearance of confiscation. The hon. baronet wanted to make a distinction between laud and capital embarked in banks, breweries, icc., but he was at a lost to recognise such a distinction. The only distinction which he could recognise was th a t conveyed in the well-known couplet, which says— " When houses and land are gone and spent, Then learning is most excellent." But as for making a distinction between the case of an in come tax he certainly thought it was quite out of the ques tion. For his part he highly approved of the budget, and he believed the country must feel as the house must have felt the other night—that a great mind had been at work for its benefit. Th e rare intlligence and truthful honesty which right hon. the Chancellor of the Exchequer had brought to bear upon his subject would find their reward in the triumphant success of the budget,., which was the one best calculated to meet the wishes of the people, and promote the welfare of the country. (Cheers.) Mr. BOOKER was ready to join in almost every expres sion which the hon. gentleman who had just sat down had applied to the high character and talents of the financial minister, whose scheme was now under consideration; and ho also desired to thank the right hon. gentleman for his kind and courteous attention to some matters of commer cial import which he had ventured to submit to him. But as the representative of an agricultural constituency, and as a commercial man, he must say that he felt the greatest dismay at the conclusion to which the right hon. gentle man had come, and the plans which he had submitted to the house. (Opposition cheers.) Speaking for his agricul tural constituents, he must say that the right hon. gentle man the other night completely made out in the case, and proved with his proverbial cogency that, so far the income tax was concerned, they were over-taxed to an enormous extent, and bore a very uneven share of the burdens of the state ; for he showed that while trades and manufactures were subjected to a payment of 7d. in the pound, agricul ture was taxed to the amount of 9d.—a difference of 28i per cent. (Hear.) He wished to know what sieps the Government intended to take to make the commercial and trading interests act fairly by the tax for the future ? Was there to be no guarantee against the committal of such frauds as that pointed out by the right hon. gentleman the other night, when property which was stated by the own ers to be worth 48,0001., and for which a jury awarded 26,0001., was put down to the income tax at only 9,003/. ? (Hear.) If this tax was to bo continued it ought to be continued on fair and equitable principles, and with some efficient safeguards rgainst fraud. To the continuance of the tax as now proposed he could not give his consent. He considered the budget of the right hon. gentleman so ill advised as to be deserving of every opposition. (Hear.) Mr. HUME said that the motion before the house, how ever it might be viewed, was of vast importance, for it ap peared to - him that the character of that representative assembly would be tested by the course of their proceedings thereupon. (Hear.) The diffiCulties which arose and met them on every side when they had to consider the question of taxation, were owing to the circumstance that their pre sent system was based on no principle whatsoever. (Hear.) Both the late Government and the present Government must have felt this when they were considering the question. What course, then, was the best to be taken, when they called on to decide on this difficult subject? It ap peared to him that the best course which they could pur sue, if they merit to effect any improvement, was to make a compromise between the difficulties which beset the ques tion. (Hear, hear.) And it was with that intention, he presumed, that they were called on t o c ons id er th e b u d ge t as a whole, and t o balances the advantages and disadvan tages sin both sides. It had been stated by a writer in the Edinburgh, Review, that he proposed to substitute a com plete system of direct taxation for indirect taxation, and to levy the whole taxation of the country directly. That was a most erroneous view of the case, and it was evident the writer had not looked at the evidence before the committee, or seen the draft of the report which he had submitted to them for consideration. His object was to remove some of the inequalities which existed in levying the present tax ; and notwithstanding all that had been said on the subject, he was of opinion that it was possible to remove them. His hon. friend near him (Mr. Denison) said that the plan of the actuaries would lead to injustice, or was impracticable. Now the plan of the actuaries was that every man should be taxed for the support of the Government in proportion to his ability ; that whatever a man's property was worth, it should be taxed in proportion to that value. His opi nion was that they should tax down to the lowest amount. But as they should begin somewhere, and as 501. a year seemed to be what was barely necessary for the support of a man and his family, he thought it reasonable to draw the lino there. Let there be exemption up to a certain amount, and from that point let every man be taxed according to his property, the value of which should be estimated by what, it would sell for. All property—real, personal, and Industrial—should be taxed at a‘uniform rate ; .and the value of land, of houses, and of other kinds of property, should he ascertained as it was every day, by a reference to the market. Desiring to see a tax on property which was at once just and permanent, ho would have been the first to oppose the right hon. gentleman, had ho not found an equivalent for such a tax in the measure before the house. (Cheers.) Ho felt be Ind to look at the resolutions as a whole—(hear, hear)—and when he found what important changes were proposed in many of the leading branches of taxation, he did not hesitate to give the measure his sup port. (Cheers.) Still, he could hf ve wished that the Go vernment had proposed a just propel tass, as a perma nent impost. He was satisfied that free trade could not be fairly carried out unless one-fifth of the whole taxation were made direct—a proportion which would enable them to take off almost all the taxes which pres7eal upon irdustay and place the country in a situation to enter into a success ful competition tip ith the world in commerce and manufac tures. For the last 150 years the burde - a of taxation had fallen more heavily on industry than on property; even now the taxation of property did not amount to more than 8 or 9 per cent., and it became them, now that everything was prosperous, to put their house in order, and prepare to meet a change of circumstances. Re objected to the right hon. gentleman's scheme of abolishing the tax—what ho wished was, to see it reformed, in order that it might be permanently available. (Hear.) As it appeared, how ever, that no government was capable of effecti ng th a t ob ject, ho desired to support the present one, snaking a com promise, as it were, of evils, in order that ministers might be enabled to carry out important reforms. (Cheers.) Having stated some of his objections to the budget, he would now mention what he considered to ha its advaia rages. Ainong these, the proposal with regard to the .7egacy duty certainly appeared to him the greatest. Instead of viewing it as an act of robbery, he regarded it as a simple act of justice that all realised property should, so far as the legacy duty was concerned, be placed on a footing of perfect equality with personal property. Since the present law was enacted no less than about 88,00,000/. had been levied on personal property, while real property had been entirely exempt ; and if hon. gentlemen talked of the injustice of the charge, he would ask them what they thought of the justice of levying the legacy duty on 1001. received by a poor widow, while the noble man inherited without being subjected to any assessment (Hear, hear.) He must confess that this part of the budget had a greater charm for him than any other, and he be lieved it would`be well received by the country. The com munications which he had received on the subject spoke of it in the Most favourable manner—(hear)—and without ex ception the writers were desirous that the budget should he carried as it was, in the hope that the Government would in future see the necessity of removing all useless expendi ture, and use every available means of reducing unneces sary taxation, and in the full belief also that such relief could not otherwise be obtained. Although the extension of the income tax to Ireland might be an unpleasant oc currence to many gentlemen connected with that country, yet, having always been an advocate for the equalisation of taxation, together with an extension of equal civil rights, he trusted that Iri s h mem b ers wou ld not refuse to accept their fair share of imperial burdens. The proposed reduction of assessed taxes was, in his estimation, calcu lated to produce great benefit. He for one wished to see the whole of these taxes abolished ; and the imposition of a property tax of 3 per cent., levied fairly, would enable Par liament to dispense with them. He had always regarded them as taxes not so much on luxury as on the poor, and anything which tended to reduce them would he believed proportion ably benefit the whole country. If no other remission of duty were proposed than that upon soap, he must say that ho thought it would tend greatly to improve the general condition of the people. Moreover, no country possessed such materials and facilities for the manufacture of soap as our own ; and he was satisfied that instead of importing from foreign countries, and allowing the colonies to be supplied from other sources, they would in f u t ure d o a ll that was ne cessary i n that depaa'sment of commerce. With regard to the stamps and some minor propositions in the right hon. gentleman's scheme, he believed some changes might be required, and he'hoped thit general concurrence could not preclude minor modifications. He rejoiced.that there had been a furthsr reduction in the number of cus toms' duties ; and was opinion that the whole of the items, with the exception of about fifty, might be removed with out injury to the revenue, as well as with ' ()Teat adv an t age to commerce. It w ou ld t a k e up too much of the time of the house te. enumerate the other parts of the budget. Before sitting down, however, he w ou ld men ti on a plan which he had suggested, and which he thought was the only fair one—it was this, that all allowances, fit and pro per to keep up repairs on the estate, shorld be deducted before the property tax was levied. The hon. baronet had said a great deal about self-assessment. If he looked at the manner in which the property tax was raised in other countries, he would find that the evils which he referred to might be avoided. Ho wished to observe, that he saw no provision made by the right hon. gentleman with re gard to deans and chapters. (Hear, hear.) Such parties must die some time, and he saw no reason that the same rate of Charge should not fall on their property as on that of the rest of the community. Colonel SIBTHORP said he had heard with infinite sa tisfaction the able and lucid speech of his hon. friend the member for Hertfordshire, and fully agreed with him in ev erything th a t h e had said. He had always opposed the r income tax, an d h e s h ould still give it all the opposition in his_ power ; for he cons id ered it a tax which afforded to the Chancello of the Exchequer an opportunity of playing with the financial interests of the country. It might be a altogether unwar on the suppositi but to impose it in time of peace was very geod vin ti permanent. Did the right hon. gentleman, the Chancellor expect to remain in office for seven ears' hoped he would not do so for years? seven d rr a e y s ( . ° () it S c i l b t t declaration might not appear very in such a case his tit his country was to op might be said t' ~at t to they were. Yes, they Avoul Ibe cheap cocoa would he cheacpiveril felt it his duty P than aunt and nasty. (La igh aa. and ter.) Come what might, he features of the budget, a budget. Mr. FAGAN admired the m a i o stvo o l f y e d a deep injury but would oppose it, as its keysto?, to Ireland. Ho opposed the extension to that country on the ground that IrelanaPh'adn"l". tatx cipated to an equal extent with EuglazA in tale commercialnoar 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 condemn e d I n the Rolle° of terds. Further, he urged that the pr o p ose d i m p os iti on w as a vioiatiOd 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 it: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 have 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 4,4C3,030/. was collected in Ireland, at a cost of 618,C191.—that is, at nearly . 14 per cent., while the cost of collecting the revenue an 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 rs they could. In Wales, the land was found sufficient to re lieve the people, and they were taxed, 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 es 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 1812, 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, 20,033/. • with a whole host of officers under him. The Four Courts cost at least 30,0031., while the pensioners drew 70,033/. ; and all this money was taken out of the pockets of the people of England. (No, no.) He raid 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 of made t them, with which he would advise them to close. (Laughter and ironical cheers.) The interest of the are unities which were about to be given up amounted ) 240,0301. a year, and they would have had to pay that is forty years, while the income tax would only last for sevc_.: 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 chop eto take off that tax, and ten millions more of taxce, which it might do at the period named, Ireland would reap her frill share of the benefits. He concluded by expreesirg his entice concurrence with the budget as a whole. There might L 3 some things which he would be glad to see removed from it, but if they were he knew he -could not get the advan tagcs that would result from the other par 'es. (Hear, hear.) On a s iew of all the parrs of the scheme, and con sidering the immense reductions which were proposed, he thought the right hon. gentleman had shown very gscet 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 Rag land only, he was bound to say that his decision would be of a somewhat different eia - racter. (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 cl - .3e, he felt bound to give it a strenuous re-Hst.ace. The, hon. member for Cork h a d a l rea dy p rove d th a t Ireland paid her full share of Imperial burdens, and he would un dertake to prove that I re l an d was no t now in acondition to have a single pound added to her taxation. But, on the contrary, it would be a wise and a prudent thing oa the part of the Minister to reduce the burclea's 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 gmk,-e which accompanied its presentation. (Cheers a-id laughter.) He could not acquiesce in these counsels—he couhl 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 is ith this tax in 1860. Ho was sorry to be obliged to ask, "Is there ary honourable gentleman on either side of the house .to verdant as to believe that it wi'l go then ?" Sir Robert Peel said that it was only imposed for three years, but from his experience so far, it was his opinion would live to the age of Dr. Parr. The right ho.a. gentleman might say that he would give Ireland 4,000,0 ot. let Ireland only take the income tax, and that income tax up to the time whoa he hoped he would be able to do without it would amount in Ireland to but 3,030,C331. Up to that time it might be so;' but did any oue 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 jest nor wise, for Ireland was still woe thy 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 Goverement, that, in considering the ie come tax, allowance should be made, in both countries, fe , ' 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 on this Budget what would bo the result? Why they wows: get a dissolution. (Opposition. cheers.) And what woule. be the use of that to them ? The people of England arc'. 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 ho 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 considers= 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 9.20 W a necessity for the renewal of this tax ? By the Chancellor of the Exchequer's own showing there was none. When be made his statement he said that if the house would consent to the imposition of higher custom duties, and the legacy duty, he 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,C33,000/.—and remembering that it was only sub mitted to for three years snore to alleviate the distresees 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 get no credit. He might be m e t p er h aps b y a reply that t 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 property is always ascertain able ; that of personal can only be discovered at this par ticular time. Ho 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 depressing, and, in many cases, it would oblige the party either 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 on ly sa y w ith regar d 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 honottrable 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 grefster, perhaps, than those which fol lowed the repeal of tile 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 , t o acce pt it, accompanied with the scheme which his fight 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 r preseret 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 one end to the other, which world not pronounce for that of the 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 he 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 vnsh of the house and the Government. 'Certainly there was no prospect of the year 1860 or_lB6l 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 XX of additional taxation. Taking the surplus and this additional taxation, he at once asked whether the right hon. gentleman hail not the power of dealing now with the income tax? He would then have his great weapon ready to light another day, and it would be eia NV or thy o f Lim ; but inst ea d o f taking this course he re- peals th e ' soap d ut i es, which might have been preserved, for so gr t a Me ainll as the repeal of the ineotee . tax. All THE SUN, LONDON, TUESDAY EVENING, APRIL 26, 1853. this might have been done consistently with maintaining the other poi dons of the budget. (Hear.) Mr. IL DRUMMOND assured his hon. friend the member for Pontefract that he never rose to address the hcitito Ina mood less humorous in all his life. There seemed to lie nothing particularly lively in the income tax. And although the powers of his honourable friend (Mr. Milnes) might have produced a poetic bud got, 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 is. Bd. • and he was sadly afraid they would not be able to get beyond the matter of fact dullness of pounds, shillings, 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 succession:of 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 he 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 lie did pay some respect to historical facts. What was it, and who were the persons, that broke up the whole of the lauded aristocracy in France ? It was the younger brothers in the National Convention ; it was the jealousy they felt that when their fathe-s made a will, they left the land to their elder brothers, who paid no tax, while if they left 2,0e31. 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 rest 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 world ;_,3 to save the elder cons from being taxed on succes sions to land and putting it upon the house tax. This was the way in which it would bs presented at the hustings. The laded interest might rest assured that the enormous influx of gold was t ending immensely to their interest, and i - nmeusely to the detiiment of the stockholder. (Hear.) He wa3 aware there were gentlemen who expected to see ne income tax taken off'. When he first read the speech of Sir Robert Peel in intro lucing the property tax, when be talked about its being for three years he thought it a gross pine of imposture. He never believedithat Sir Ro bert Peel had the melt dis' - not intantion of so passing it ; and when the prc - ent Foire p,-3ed it, whether it was for one year or not, no wan row alive within its walls would ever see it regaled. (He: r, he:.r.) It was all very well 'to talk o seven or five ye:,-s. It would go on to everlast ing. But the bon. b;.ronet opposite said, and the right honourable gentleman did not deny it, that the income tax was a very immoral tax, and that it was 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 be passed the shop of a manu facturer of pickled cabbage ' and in the window, under neath a numb er o f b o ttles, be .aw several carboys of oil of vitriol. (Hear, hear.) This was not [through the law. The law did not make men immoral. The cry was all very well for the hustings, but it wal not true that the shop keepers of London avere made irrnoral by the law. Now, with regard to the income tax, ;I - , was not fair to object that the budget might be retained with the income tax as it was, for the income t x bad b'en declared to be the sub stratum by which the nation:J debt might ultimately be paid of; and it was the first time that any such machi nery had ever been propo-ed for each a purpox. It was not fair either b object to the 'Lae because it was unpopu lar, unless some other means of raisirg the neceasary 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 pasties in that house, who choce to make a run against any budget, so to adapt their policy as to overthrow every budget 'dirt could be drawn. Well, if they were determined that we never again should have a budget, then he would say, let the house be ad- journed sin 3 die. Mr. MUNTZ roro with great regret to oppose the budget of the right hor. gentieman—(Opposition cheers)—for there wa^ a great deal in V..7e budge:: of which ho approved, and which would be o; go eat —2—vice to the coup ay at large. (Hear, hear.) If ho could have salved over his conscience as easily as the hon. member :or Poatecroot had don: —(a laugh)—he should have e.;,t still and made ro remark ; but halving originally votal for Vie ircome tax only on the ground of expediency, he row felt quite at liberty to fol low up the opinions which he had at that time held, and had held ever since. He considered the continuation of the income tax a foil blot in the budget of the right gentlema”, and did not see why be could not withdraw the bude:, and averd it, as so many other Chancellors of the Exchequez done. If the Light hon. gentleman world do so, he (Mr. )Mentz) would give him his supper's,. but if he declined ticing that advice, and nersisted in re t-lining his measure in its perfection, t'ien .re must give it his oppolition. (Hear, Mr. B. STANHOPE Laid if the income tax was to be permanent, as be believed it world be, it was most impor tant that it-, inequalities should ha at once removed. It pressed much more be7,vily upon the owner of hour e pro per .:y than rpgatt , e nmeLgagea ; and as rega-Aled la Id, ho could declale th..t he had himself for several ye„l-s scent 30 per cent, in improv:r3 an estate which bed -n_,-.,-vioasly mana,sed, which be had been assessed upon be had re ceived. As reva-Alr,d the case or to-‘ant farmers, the con verKtio—s which 1 - e had hal with some of the beet mem bers of the class convinced him that farmers required that they should be assessed upon one-third of their rental i 1- stead a one-half. (Oh.) They ought, like merchants, to be t pimpor Lion t J their receipt-. (He .r.) . . BALL said several members who had spoken 01 r (. linistarial) side of the house having decin rc. 1 that they s r' - e iu the name and cn behalf of their constituents, he mu - :: 2rotest against that modo 0' paAing the question. as into , sistent ulth the gravity and extent of the interests stoke. He could not help suspecting that the new ove 2.i at for the abolit'on of the income tax originated :'•) a ds - - :e to prevent the imposition of the legacy duty. (Hear. hear.) Repreienthr; no he did an Irish constitu ency, he had fel:en the trouble to compare the effects of the piopored changes upon Ireland. The relief arifing fro n the measure ho cot mat -d r c 412,C30!., the new taxation at 3'..).1,00/. The app. ~:tent a lvant,_•ge to this country wr s t 'fling, but they mus 3 not s .:biget, t"e benefit of the may! of consumers.. (Peer, hear.) It did. not much surpri:3 him that the hon. member Co: Cork (Mr. Fagan), repre senting a rich inercau",,"e community, should object to his constituents being ca' led upon fo - their fair share of bur dens ; but that an ho i. gentleman, who knew how the poor cultivator had been ground down by local taxation. should object to the inetnediato relie.7 row proffered, did inde-l. fill him with ast mishment. If Irish members, op posed to the budget, hal a del rite o”cy, let them -,te it. (Hear, hear.) It was rumoure d i n p u bli c prints that magnificent promises had bcc,a irede to them ; and, if the case were so, representing as be did a poor country, he did not know how far be might 1 r . .nni - .11 by such consider ations. (Irorical c t ieers.) As an Irish member he scorned to appear there as a mendica He did not want an? favour for his const i tuency, but ; 'mply justice. Mr. GROGAN fe't bound to o? - 133 e the re-:olutions, and denied that Ireland would delive benefits from the budget sufficient to comp(' sate for the ineponition of the income tax. The new t: - .,xes, income tax, and spirit duties, would amount to 65:3,000/. ' and the remission of the annuities to 245,C? 1., leaving a balance as against Ireland of 413,C.?)/. He could not therefore accept the mcasuta as a fair adjust ment of taxation. Mr. COBDEN and Mr. MAC GREGOR rose tDgether, the for • mer moving the adjomumeat of the debate. Mr. HUME hoped the a? join ament would be to this day, as they all knew the f. to of deb..' ?.s that were allowed to lie over.' The CHAIRMAN said tl•at cors;s:;entlyw:th the stand ing order, the debate must be adjorrwi to Wednesday or Friday. Mr. W. S. KNOX protczt7:l veherently against an ad jonnime-it to Weduclday, end aga'ns:; the proc?-dings of the Government generally with re-p-c, to this debate. He had been a member of the house for seven years, and had never seen such proc:::.•el;mgs before. (Laughter.) A short conNeisiXon ensued between Lord J. RUSSELL and Mr. DISRAELI on the point of order, and it was ulti mately arranged that the noble lord should move the liTtE - pension of the stand'rg 0.-der this day, in order that the adjourned debate might be taken on Tnrrsday. TIPPERARY ELECTION. The SPEAKER announced the receipt of a letter, stat ing that the peLi' . ..)11 against the retu , ,n. of Mr. S. Sadleir would not be pro eded with. CARLOW BOROUGH. The SPEAKER also announced that the intition agains e ra:;urn of Mr. Alexander hid been abandoned. ADJOURNMENT OF THE HOUSE. Mr. M‘GREGOR moved the adjournment of the hou- 3, at the same time expressing his opinion that liberal mem bers had not had sufficient opporkunity of speaking on the financial resolutions. The hon. member made one or two further observations, which were lost in the noise of mem bers leaving the horse. LONDON AND EDINBURGH GAZETTE BILL. The second revllng of this bill was, after a conversation between Messrs. Wrson and Cowan, postponed to Thursday next. MRCIIANT SHIPPING (ADVANCES) BILL. Thil bill went through committee pro forma. BOROUGH OF TAUNTON. Mr. 7 7 )FFATT postponed until Monday next his mo tion for ', 7 .e issue of a new writ for the bcrongh of Taun ton, pro nising at the same time that the evidence should be in tae hands of members this day. COAL DUTIES COMMITTEE. ---- - On the motion of Sir J. SHELLEY, Mr. Deedes was - scharged from flu her attendance on the Coal Duties (Metropolis) Committee ; and Sir Joshua Walmsley was added. CIVIL SERVICE. Col. DUNNE moved fora return showing the abate ments (made wader the act 4 and 5 Will. 4, c. 23, between August, 1829, and the present date), from salaries of per sons employed in the ciN,l rorvice of the Crown, who have cut::: 1 to belong to that service in conrequence of deaths, dimr;lsal, resignation or abolition of office, and have there fore no claim on etch fund. Mr. WILSON opposed the motion, as involving m uc h trouble and expense to the public service. Negatived. The other orders of the day were then disposed of, and the home adjourned at half-past 72 o'clock. THE ELECTRIC TELEGRAPHS, CLOCKS, AND BELLS IN THE HOUSE OF COMMONS.---In - he course of the last few days an electric telegraph st tion has been opened adjacent to tie lobby, by the El Axle Telegraph Com pany, for the use of members and parties engaged in Parliamentary proceedings, and direct telegraphic com:. munication is there by 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 at e 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 As.s URA NEE SOCIETY. Five Bonuses have been deciered ; at the last in January, 1852, the sum of 131,1251. WAS added to the Policies, producing a Bonus vary ing with the different ages from WA to 55 per cent. on the Premiums paid during the Live years, or from 51 to 121. 10s. per cent. on the Sum Assured. The smell share of Profit divisib'e in future among the Share eolders being now provided for, the Assured will hereafter derive 11 the benefits obtainable from a 3lutual Office, without any _Liability - br 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 alter proof of death, and all Polcies are Indisputable except in cas s of Band. The last year's Report (just printed) can be obtained free of GEORGE H. PINCICARD, 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 Box Bookkeepe THIS EVENING, Amu. 26, Will be performed LEAP YEAR ; or, The Ladles' Privilege. Mr, Dimple, Mr. Ruckstone; Miss sally O'Leary, Mr. Fitzwilliain. After which MR. ISUCKSTONt'S ASCENT OF MOUNT PAR. NASSUS. To conclude with DEAF AS A POST?, ROYAL PRINCESS'S THEATRE, OXFORD-STREET. Under the Ntanagement of Mr. Charles Kean. THIS EVENING, Aram 2f,, Will be performed the new and original Comedy, in three acts, by inug , as Jerrold, entitled sT. 4!ITPID ; or, • Dorothy's Fortana. Principal characters ay Mesirs. Wright, W. Lacy. Harley, J. Vin ing, Tel ry, F. Cooke, Everett, and Chester; Mrs. W. Lacy and Bliss 3lurray. Will be performed the new Drama, adapted from be Freneh f Mons. Scribe, by Mr. Pegrave Simpson, called MARCO SPADA. ROYAL LYCEUM THEATRE. Under the Management of Madame Vestria. TIIIS EVENING, Aram 26, Will he performed A.S.S. (second time). Characters by F. Ma , thews, Suter, ant flosiere; Mra. klacnamara and Miss Wyndham. After which, A FAST TRAIN—HIGH PRESSIIRE—EXPRESS, Characters by Messrs. C. Mathews, Raker, and Suter.: To conclude with LITTLE TODDLEKINS. TIIEATRE ROYAL ADELPIIL Proprietor, Mr. B. Webster. —Directress, Madame Celeste. THIS EVENING, Aram 26, Will be presented TO PARENTS 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 OL Y DOM THEATRE. Lessee and Manager, Mr. Farren. First sight of Macbeth. THIS EVENING, APJ U L 26, Will be performed FAINT HE ART NEVER WON FAIR LADY, Characters by Messrs. H. Farren and Morgan ; Mesdames Amier• ton, Turner, and Bartlett. After which, UNCLE CROTCHET. Supported by Mr. Farrel and Mrs. Phillips. To be followed by MACBETH. Supported by Mr. F. R)bson and Mrs. Phillips. To conclude 'a ith CATCHING AN HEIRESS, in which will be danced Pop Goes the Weasel. ASTLEY'S ROYAL AMPHITHEATRE. Sole Lessee and Manager, Mr. W. Cooks. Continued and brilliant success of the New Spectacle. F rst Nigh' of an entirely new Drama. THIS EVENING, Arun. 25, And during the week, the performances will commence with the increasingly popular spectacle of AMAKOSA ; or, Scenes of Kafir warfare ; with :it its new a^d beantifrl scenic. intresting dramatic, and astonishing Equestilan effec.s. Tne Bureing Wood, the Leap through Fire, and ►he terrific spi lug 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 Equestris tit Achievements in the s canes of the ARENA, supported by the most accomplished Arlistcs of the day. To conclude with a new Cemic Drama, entitled IN FOR A EIG; or, Life at the I)l7,glogs. 8, , ,-ottce opendaily from Eleven to Four. Stage Manager, Mr . W. West. HIGH WATER AT LONDON BRIDGE. Tate DAT —Morning 32 min. after 3 I Evening 54 min.aft. 3 ro-Monow—Morning 15 min. after 4 I Evening 38 min.aft. 4 THE WEATHER.—Sux OFFICE, Arm 26. THERMOMETER, IN THE ►SHADE. 46 —highest since noon yesterday. 39—lowest this morning and. during the night. 51— this day at noon. BAROMETER, 29'69. WIND, N.—Fine weather. DAMP WEATHER TABLE. TUESDAY, APRIL 26, 1853. State of the wind and weather at each of the following ''aces at nine o'clock yesterday morning. The stations a -e arranged in order of latitude. • HASTINGS—N.W., strong bree-2—pa-. 'ltaly cloudy. TUNBRIDGE—W., strong GREENWICH—N.I7., lard wind—heavy rain. STROOD —W., strong breeze—Yer,vy rain. SWINDON—N.W. fresh breeze—eoudy. , strong biee )—rainy. YA RM 0 T storna=heavy rain. The returrs from the following places indicate the state of the weather on Satruday morning at nine o'clock : HALTING S—N., gentle breeze —overcast. Soo T H AM: ~A—S.,. gentle I,lc-3..o —overc as t. ESTONE--N.E., strong breeze—overcast. TUNBRIDGr.—N.W., gentle breeze—ove-cast. BA SING STOK E—N.W., gentle breeze —overcast. GREENWICH—N.E., gene breeze —overcast. STROOD—N.E., ge the breeze —overcast. SW INDON—N., fresh breeze—cloudy. LEIGHTON—N.W., gentle breeze—overcast. ECAMBRIDGE—N., gentle breeze—cloudy. YARMOUIiT—N.E., hard u;nd—Dvercast. HOLYHEAD—S.W., gentle breeze—partially cloudy. WRITDY—S.I7., gentle brceze—principally clear. DARLINGTON gentle breeze - partially cloudy. SHAP— S.S.E., gentle breeze—overcast. THE PUBLICATION OF " T II E SUN" COMMENCES EVERY AFTERNOON AT THREE O'CLOCK, AND THE LATE OR THIRD EDITION, CONTAINING THE DEBATES IN PARLIAMENT THE SAME EVENING, 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 Trains. 1 .4 1 ), . It) r . f "s 4 l dik • ; C :14 12 Vat ' -111 12, 1 / 4 0 • r • " ""::. LONDON, TUESDAY, APRIL 26, 1853. The battle on the Budget has, at length, com menced, but, through an oversight, whether alto gether unexpected or occurring " accidentally on purpose," we leave it to our readers to de termine, hostilities have been suspended until Thursday next. The Chairman of Committees was the Deus Ex Machiv. l l who produced the temporary truce—who, like the beef-eater in the Critic, "in the Queen's name commanded all present to drop their swords and daggers." Ac cording to this high authority, " the standing order, fixing Committees of Supply for Mondays, Wednesdays, and Fridays, should be adhered to, as no notice to the contrary had been given on Friday." It i was admitted on all sides that Wednesday would be a very inconve nient day for the discussion. Notice was ac cordingly given of a motion to suspend the Standing Orders, so that the debate may be re sumed on Thursday, until which day the vigorous champions on either side must curb their impetu ous spirits—the Hon. Gentleman the Member for the WcA Riding having the privilege of making the first onslaught on his opponents. The omission of the formal notice which occasioned this unnecessary adjournment, was, to say 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 injurious to the Government interest, we have no doubt that he would receive it. But, inasmuch as the delay may enable the dispenser of " - Coe loaves and fishes " to have many satisfactory iaterviews with sundry hungry ex pectants—inasmuch, as it will enable the fortunate individuals in the enjoy ment of incomes (not sinecures) of between 1001. and 1501. per annum to peruse the lengthy epistle which the " Financial Wizard of the North," with unparalleled humility addressed to one o f themselves, proving that the proposed "exte ns i on of, the area, of taxation" was an inestimabl e b oon to those who - would thenceforward, for th e fi rst time, iththe pleasihg visit s o f t h e tyear, in Janu ary and july--:Ahe mistake marturn out, a ft er a ll , not so x collector favoured twice i with r every very injurious to the administration of "All the Talents," and the offence may, therefore, be re garded as comparatively venial. Accidents will, unquestionably, happen, but such lucky ones are certainly of rare occurrence. The upset of the voters f rom th e coach of Mr. WELLER at the very place indicated by the kind Gentleman, who had previously deposited a 201. note in his hand, was also a • • strange coincidence ; but, of course, it could notbe possibly deemed in tentional ! No one could venture on so bold an assertion. The debate was, with one great exception, of a very insipid and commonplace character. The greet gum 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 thilness, after some ponderous attempts at wit, endeavoured to show that " under some circunbstances" (!) 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 of 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 lEDIPUS 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, Theu learning is most excellent." And on such premises arrived at the conclu sion that the for '6unate 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 ofall persons possessed of more than 1501. 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 Joeg"—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 mot is " 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 SILTDORP 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 lisLened 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. A BD-171,-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 possiOle settlement (for a time) of . the great difficulty causing all this apprehension. Prince lIIENseiIiKoFF is said to have declared to -the DIVAN that in the event of the French Ell 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 Emperor 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 hand through the domineering medium of his truly autocratic repres Fntative. 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 postpone.nent 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 7 the eagle pluming itself upon its astuteness, each seems to be nevertheless 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 we shall hope to hear no more yet awhile of these deplorable conten tions which for some years past, almost uninter ruptedly, have disgraced so many of the believers in Christianity. England, unhappily, has ceased during the last _ r three centuries t o t a k e an y di r ect interes t i f :s conservation of those sa c r e d regions v two thousand years ago were sanctified the footsteps AP 3thi. of the R ED EEMER. evinced upon this subject even by the the scendants of the Crusaders. Millions in t country look with indifference upon the the Shrine of th e N a ti v it y i s guarded bfactt Y is a Hovers. Scarcely an y among the • inhabit ° t o the United. Kingdom observe with eliw ti°ll domination of the Osm an li o ver the (tof ul holy soil of Palestine. W e are differen t b , ov t ated than our for e f a th ers . O urs is an age °f .tto men, and' not of Red-Cross Knights. Ou rs :tcf epoch not of th e p re d ecessors o f CHAuc o ;„, o t the followers of BYRON and the imitators of r t y SON. We have our attention absorbed- 1)1 t o price of corn and the fluctuations in the C,Oi market, by the roar of the steam-engin° 311- flash of the e l ec t r i c t e l egrap h. We 1)3,;':,e0 leisure for the indulgence of mere se" - d even though it be that supreme sentimen t t io is associated With th e su bli me tru ths ei v e t , Ithilow-phy. Therefore w e leave to ' l' fitt and to Austria, and to Russia, a nd t'oy l key the p r i v il ege o f se t t li ng amongst try selves the conservation of the HolY 1,3 0 Time was when E ng l an d wou ld i n thi s nO ter i assumed a marvellously different attitude. ..i acting as sh e d oes , h owever, s h e i s only get her present destinies. Were we to latn elj 'a o o the circumstance, we should expect to di l !' 0 0 upon our head s th e w ith er i ng sneers of tmDier of Manchester. S uc h i s b y no mean s our ',,to tion. We have not the heart to give utt er ja ll d i the lamentatio n . F or i n d o i ng so we 101 ' 0 0 be derided as dreamers, and' our regre ts - ,01 1 simply be laughed to scorn, as the mandl it ' ; r ;ft ° of a visionary. E noug h f or us to re f e r bfritlO the startling contrast between the pa st 39 0 0 ' Present. Enough f or us t o po i nt ou t the , cance of this great social transformation , $. O l leave the question at issue to the wiscieu l Lp Princes of Europe, an d th e w ill o f the '- Christianity. HENRY of EXETER again ! The Chlir dl ii s o danger of salvation, and, of course, HEN 11 ; 1 1 1i0 t° representative, like the Scotchman who the Thames, shouts out " I will be nobody shall help me !" The Anglo- 1 -'IV Church has fallen overboard in the colony' liamentary endowments threaten to sink h jfl¢Dj pletely ; her friends in Canada and he r in England entreat her to th row eft. ~he weight spontaneously, and to try her 0 700 1 ' .1 ming powers ; the British House of no`, has even flung her a life-buoy, but 40 1 0 EXETER clutches at the cord. "No, net day six months," he exclaims, when 1c ,, - 0 1 11 hear as much of the Canada Clergy Bo ni er ,' cel, as we shall of Mr. GLADSTONE'S IIICOra"3,1- D m tion at this time seven years. The 13i 51 1 %,P, by proving, at length, what everybody k ne , o o;, legal right of the Imperial Legislature t ° o ett'i even internal Colonial Legislation ; 11° 1 0 6 : overlooked one question not worth a 1 , 4 consideration, wh e th er th e un d ou bt e d rim: e rci? parent over hi s son cou ld b e prudentlYie-oet In the same style w ithi n a year of one-anuof - as when the boy was a year or two old; tV o i Noble Lords, however, were of OP ini i .j °ll o o Colonies of full growth, like sons nearlY 4 5 , A age, are rather difficult subj e cts to le their will. The Bishop went on to - a *Pc little passage-at-arms with Sir WILLIAM OO IO , : e WORTH. The profane Baronet, who, ac ifl to DOD, has been so prominent a persf o f Cod Bishop's jurisdiction —once High-Sheer wall, five years its Representative, now i ts d i c , s l o . l Lieutenant, besides retaining a kind of r 3 t or , heretical Gibraltar at P encarrow —a c t u allY 0 0° the Bishop, in his place in th e House 12 ' r co, 6iy (a place, too, amongst Cabinet Minis t ers 1 sir pest of his Diocese!" Too bad that o f it ow Nvb LIAM ; so many in England's far es of back the Baronet. Therein lay the stingviie Had it been uttered elsewhere than in a P rl 3 place, Sir WILLIAM would have h eard of 1 0 1 ' the. Bishop's solicitor. The Right 4 , 11 ,1 has, however, his privileged pirt ee alS° / rm. " - _A must own he retorted meekly; h e i „,..1.7 ,1 " ;br Sir WILLIAM'S legal knowledge. Sir WIL TJA ,, asserted "that the law abhors a perpetni t YL„ in our ignovonce, might h ave quo ted the P-a " - tha t th a proverb. The Bishop, however, affirms 1 1 ' parson and the KING are both perpe tuities• e s cil° present parson of the parish, and the o e o $5 113 ,, e lived seven centuries ago, are one and tb person." We are very sorry to own that 0 but too true. So far as HENRY of Hung ill power in his Diocese it is strictly true• se til• old maids are easier to get for that pu r r 9 o o bachelors for monks), oratories, eon fes' il go altar candles, and priestly mummeries of a'ottli find their patron flesh-and-blood saint in the ego ri Bishop. Is not a Bishop the same Pe r3° l ivo e , It is astonishing how strong is the fami l yj 3 isn, of Bishops in all a ges . W e cer t a i n ly thin k a , t old as well as parso ns mus t b e p er p e t u ities, have equally availed to demonstrate the l e, ranee of Sir WILLIAM. Very effective, I 2 .1 1 ce own, at all events, was the attack, th r° e i r 'sro e , WILLIAM MOLESWORTH on the C° lls Members of the Cabinet. " Sir W1L1 0 , 10 ,% 1 WORTH went on to assert that he was a 'i c ple "Lord ABERDEEN had described the Pr ip „rei s o ; the new Cabinet to be Conservative P r 7l " therefore Conservative progress and 133 0 "; are identical." Why, it was all but a s Y fi forti Unfortunately for us Liberals, the Bis lic ' n r t,, that one in thirteen is only 7or per ce- 01 116 that, certainly, is about the utmost nr i ' r egt o Radicalism which we expect from th e .,; i oli i Cabinet. His Lordship still clings tena ci . - .1 the charge of sacrilege. "To take anYtit t l 3 ; r 1, the service of GOD, and apply it to se °ll oo o ,4 poses is sacrilege, a sin not only awfully dt s fro but awfully punished." The question , a te f just now is, whether the Bishop and Canadalt /0. persist in giving th e l an d- money o f Cann vig',l be to GOD'S servi ce ), b u t fi rs t an d c hieflY t o ' 9 ' Canadian parsons, whom the Canadia l3° ,,A appear to hold f o r Di v i ne b e i ngs . The 'c i dge,. a , consider thems e l ves qu it e compe t en t t°, J .TY" what is sacrilege without the Bishop of 9 " o<e6 help. 1 , 0 1 t he The important feature of the. debate , 0 jot so was Lord DErnv's inducing the Bishop t of e Bill go into Committee Upon the stren amendment which he intended to preP e i : c t y amendment was to sec ure as inviolab to land or money now appropria ted b t v e • Churches, and not merely to sustain/ es , does, the claims of the present benefiel ar eo g' Lordship considers whatever has thus bc , i to l /o to the Churches of England. and Scotiall'estateool4 sacredly private property as any of t ll° lc° of their Lordships. To maintain this righ t vi ew c f even hazard, if necessary, the dismem ber the Empire. He maintained that it stab tha t ho t' local merely but of imperial importan ce, ° l? colony should not be permitt e d to deal " for fob ever property had been vested in trustelot Plo cal purposes—an amendment which w as rejected, even in the House of L eft " majority of 40. bis We must differ entirely from A boo r e ship. Ist. We cannot comprehen' can 1) , 0 , 1 0 property created for public purpos es od ivl" , 0 3 sacred as private property. • All th e l o pertY! t who have been beneficiares of such P r io 'teniell acknowledge to have acquired a li fe co t Iv a ill their share of it ; but if the Parli a i w c be ' ll e "tba deemed such an appropriation a pe%- t i one generation, deems it an evil in ',..,.1i05e e , t1 ,0 0 very foundation of th e f o rmer Amt of rO4l if the suppf sed public benefit—is gone w / .ith A ro Act be not re p ea l e d, lik e a house t he foundation, it mus t t um ble abonu its the inmates. It w ill b ur y those 111 whom it was intended to benefi t ' co a $L• 0 0 Lord DER BY acknowledges, it h as be P ee'- s o of continual a tt ac k on o ne side a nd Voss' o d on the other for the last thirty Yelu s. a or 1 ' 1(7 (0 a property can be as sacred as thc 1 r thotle,h e ev e of their Lordships, whose title n o on bi to , e. . l i o P of calling in question, is inconceirt,l is, that no money whatever applied,: , y. 1 - I ` o , l l ll poses, not even charitable ,bequ ests' ° llt, 00 0 free from the jurisdiction cfr' r less any foUndation created bY 'Far