The Sun. — London, England, 1853-04-29 00:00:00

MARKET NEWS-(THIS DAY.) CORN EXCHANGE. Durin g the resentp week, and fresh up to-day, the arii- Vale of English wheat have been on a very limited scale ; however, the shoW of samples of both red and white was I ' lll v ' lll . The att en d ance of . b uyers was far from numerous, n eertheless, a good clearance of the stands was effected at Monday's prices, with a moderate inquiry. For forward delivery, very little was doing. fr liberal supplie s o f f ore i gn wheat, 12,890 qrs., have come to hand. Fine samples were in fair request at full currencies but all oth er ki n d s met a very i nact i ve i nquiry at late rates. Floating cargoes off Falmouth were dull, but no change took place in their value. Very little E ng li sh barley was brought forward ; but the fres hfres supply of for e i gn exceeded 10,000 qrs. The demand considered tolerably firm at full prices. Malt was in moderate supply, and stead inqui former terms. y ry, on 1 4 1 vards of 3,000 qrs. of foreign oats having arrived, the oat trade was less active ; nevertheless, previous quota tions were supported. ins, Peas, and flour realised full currencies. Enoi sh Irish Poreign' ARB,P7ALB THIS WEEK. Wheat. ) Barley, 51 alt. 1 Oats. Flour. 1,320 960 3,5.0 720 630 1,500 23,880 1,460 eke 8,790 brls 12,890 I 10,-0-30 SMITHFIELD. Dud Theasund ply of bea s t s i n to-day's market was seasonably of fair average quality. On the whole, the beef trade ruled steady, and Monday's prices were supported. 4.Bhee,P—the number of which was but moderate—sold wool, realised 58 44 ' re e l 3, at full currencies. The best old Downs, in the per bibs. Owing to the unfavourable ::rstate of the weather, the sale f or l am b s was h eavy, at e,l3' late rates. irota the Isle o f Wi g ht, 260 came fres h Cations, 4B lid. We had a s t eady inquiry for calves at full quo- The supply was short. Pigs moved off slowly, (ul former terms. , co l her were very dull, at from 15L to 19/, each, in cluding their small calf. Per 81bs to sink the d. offals. I s. s. d.nferior Beast s ..3 oto 3 2 liecand quality ...3 4 3 6 _Prime large oxen 3 8 310 *Prime Scots, &c. 4 0 4 21 Inferior sheep ...4 0 4 2 1 18eco nd quality ...4 4 4 81 ?rime crse.-wiled.4 10 5 01 lambi TOTAL SUPPLY , tttast e ;t;Cf ... alves) '''''' s. d. s. d. PrimeSenthdown 5 2 5 4 Large crse. calves 3 4 4 0 Prime small do 4 2 4 6 Large hogs 3 0 3 6 Small porkers 3 8 4 2 I Suckling calves 20 0 25 0 I Quarter old pigs 19 0 21 0 5s Od to Cs Od. 920 5,800 190 340 FOREIGN SUPPLY. Beasts 294 Sheep Calves llO Pigs — Tile , ICENVGATE AND 4eral denaand ruled w Per 81bs by tee?, inf eri or S. d. s. d. s. d. s. d ti o . ...... 2 3 0 Mutton, Inferior 36 3 8 bo ' nlidd lin b ., prix L.... 3 3 4 Do.,middling 310 4 2 pi, do. , -- ose 3 4 3 6 I Do., prime 4 4 4 6 k, i a ,.. -- ....3 6 3 8 I Veal 3 4 4 4 3 - ' e 4 10 I Pork, small 4O 4 6 1.4. m .3 bs LEADENHALL. iteady, at full prices. the carcase. The 1, BOROUGH HOP. )ae sinew, .doin in our market to-day is limited ; to.r: e .. rt , e — e.oss, prices are g fairly supported. The number of ilii7l l4 °ll offer is small. The following are the quotations : k at , a b.c l East Rent kets, 115 s. to 1608. ; Weald of t, 110 8 . to 1265. ; and S x, 105 s. to 120 s. per cwt. COLONIAL. det a4 , r t. •---The market has b:en brisker this week for most tonii . " P " llB , With a short supply, holders exhibiting more and The demand has been good for the home trade, 1 4 fillier • Prices have been obtained, the better sorts being a4s, t ilt request. Demerara, by auction, went at 33s to kncli„: l. ,zid. and 32s to 32s 6d for good brown. East stno7—tsengal publicly was taken in at 36s to 37s for a 2 , 17.,' Parcel of mid white Benares ; Madras partly sold at e,, i d -ct_to 30s for common brown to low mid yellow, being at e" . r.er ; and Mauritius also went for about 7,000 I:l.gs i , ( i't rise, good and fine yellow 36s to 378 6d, low to good bro,_ Yel l°w 3 38 6d to 35s 6d, fine brown 32s to 335, and fine ca r °,,_ and low yellow 34s to 355. Foreign— Floating a ea °,,‘" have been in request, and yellow Havannah for N oe , Poits has been sold at 23s 6d to 24s for ip3; 13 4 and 14i. At auction Bahia has been sold at 30s to r 3 6 d for low to good brown, 34s to 359 for fine brown c o w Yellow, and 36s to 38s for low mid strong grey. )to -°"l4 .—There has not been much activity in the mar ,t, but holders refrain from pressing sales. In Ceylon h e :Y little change has occurred. The latast sales by auction for ve g b een at 54 to 60s 6.1 for mid and good, 52s to 55s 6d lIC A ,, IIe fine ordinary and low mid, 50s to 51s for fine ord, 4 • 448 to 50s for triage. Jamaica was taken in at 85s is 41 9°4 1 „,nr fine, being above the value. Native Ceylon is do t .,_ - ' 8 ' nominal.' Mocha has been neglected, and tends -n"oveards mid having been taken at 65s to 68s per cwt. bej,,? c 4 . °4 --The market has been dull, and Trinidad has gre y. "alten in at 36s for good red, and 31s to 33s for good ber,..4jc,B.Pepper has been rather higher—Malabar good tol - ' l .,,'`A Per lb pimento mid rather mixed with blacks 1( 41 .• la Oil t i , f• au c i , th' ~ , , rtlf ot er T drs i n iT taa n i lk : ; l _n d , pamB ii o d g . a p ore nutmegs realised 2s 9d to 2s. _ Tv . rices have declined 61:1 to is per cwt on COTTON, —The tates. market is quiet at about the previous 9 catxxe.L.—This article has been prices. TEA..--Prices have been well supported, Iticz.-13eDgal sold at 10s ed to 11 brought in at former s for good white. transactions. TALLow.—P.Y.C. has been at 678 with moderate 11 ,, . BEN Faun. —The market is Ga better r per cwt on the spot. f ro °3k demand exists forall kinds. supplied, a , 1 13. at:lu- ; L _ , -ands. Two cargoes oranges wellt u - -ic...ael, sold by Keeling and Hunt at public sale, qi,,,„ au advance of 4s. to ss. per box. Several parcels , k4({3 l , t ° llB have been received vid Liverpool, from Naples il iik e4l4ll l a, and realised high prices. Nuts dull of sale, 4 Ncl e l . t° corttan . ue so until the reduction of duty is ren tert4int LITERATURE. Ada Gresham. An Autobiography. By Mary Anne Lupton. 3 voLs. Hurst and Blackett. This is, in many respects, an original composi tion. There is much to be met with in these pages that is not often seen in the novels of the day, or found in more abstruse writings even—a fund of thought, a depth of meaning, and an earnestness of feeling are revealed. The circumstances are peculiar ; but it is only in no ordinary scenes that such a character as that of our heroine could be developed ; she was indigenous to no routine existence. Her career, indeed, exemplified the proverb that they " who sow the whirlwind must reap the storm." Impetuous, incon siderate, and unyielding, she resembled more in her actions and thoughts some fabled heroine, or some despotic sultana, than the simple daughter of a city merchant, brought up in the retirement of home, and that home m every way inimical to sentiment and romance. She fell into a very natural error for one so constituted ; she idealised realities, and formed her own fancies of what took place, and then, wildly awaking from her dream, she started to find that the real, the true, and the actual turned out very different. She did not, however, yield up the reveries of ima gination to the reflections of reason, but defied fate, and rushed wildly on in her own way. Hers was not a temper to be controlled by an ordinary effort—a mmd to be curbed by an easy struggle. Hers was a spirit that must be broken before it would bend, and a heart that clung tenaciously to its earthly idol in the face of the heavens, whose mandate recalled it. It was this absorbing feeling of self that ruined her character, and finally destroyed her hopes. It is admirably shown in the last volume how true love was wanting in Ade laide. It was for herself she mourned. Her nature shuddered at suffering, but her weak and vacillating senses shrunk appalled at the exchange of suffering for rest ; her proud spirit would not brook the right of even its Maker to direct the fate of one she so adored. Although in health, she would not deny her own fancies to make his life happy—no sooner did sickness appear, than she inveighed against the decree that wnuld take him from her. She seemed to imagine that she had a claim on him paramouirt to all things. Her passion without principle, her hope without faith, allured her on to misery. The deep anguish that at last overcame her when she knew how guilty her past had been, yet could feel no source of strength in the present, nor see one ray of promise for the future, is surpassingly beautiful in its truth. In her own words—" It was a terrible period." The authoress is eminently successful in this point of her narrative, to show to what an in tense degree human tortures can reach when the heart attuned to tenderness is dead to religion. In no state could severer sufferings be imagined than when the over-mastering feeling of a life-time was about to be suddenly up - rooted. The mourner in death saw the King of Terrors only, not the mes senger of rest ; she beheld, hereafter as the scene of separation, not as a heaven where their love might be perfected. It is impossible to convey a true idea of the mournful tenour of such sub jects by a few passing remarks ; it is necessary to peruse them in detail in the eloquent language which here gives them grace. The glowing ardour of youthful feelings is well contrasted with the calm sublimity of a matured experience ; but in either extreme there is life-like resemblance and animated delineation. The art of the romance at tains it height when it describes nature, and fiction shines brightest when its words teach us truth. The consuming care that finally destroyed Gas coigne is ably shadowed forth. He resisted every self-indulgence to a blameable particularity. He had bound himself the slave of a stern taskmaster, not the disciple of a Saviour of love. He was weak, weary, and worn out, yet he persisted infoil that might have overcome the strongest. He forgot that there is oftener more service in resignation to weakness, than in indi ca ti ons o f action. His fault was as great in its way as that of Adelaide. The one never m c e o ans nqu t e o red pro se te lf c , t other se nelvvehrilteoohkernewceasy sary was amid the flowery paths of inclination, where she murmured bitterly at the thorns in her roses, his co'urse of duty summoned him, he declared, to pass repeatedly over burning plough shares. It may easily be supposed that those whose footsteps were so differently cast would not walk together. To adjust the difficulty their posi • - tions had to be reversed. It was Gascoigne who came to consider his dying bed a couch of roses, while Adelaide had alone to pass through the fiery ordeal of life. With her " shattered idol" her young hopes were crushed, and lay in the dust. The love of her youth was the undying sorrow of her whole existence. It was sanctified by a pure and solemn trust;, but it was sorrow stiil. While her fate holds out a warning to all self suffi cient and presuming, the sufferings of Gascoigne may suggest reflections to those stern disciplina rians who convert the world into a desert. In wealth and in poverty, in socieLy and in solitude, in life and in death, is the power of these varying ideas shown, and the effect of their impressions carried out. At the end of his toilsome labours, Gascoigne confessed that he had worked for the un attainable. Adelaide beheld , in the hour of trial her weakness and her sin. 'The greatest interest is felt for her, notwithstanding all her faults, for she is a creature of light and shade ; her wishes are often genuine, her desires often praiseworthy, while for the errors of Gascoigne respect mingles with censure ; for real devotion to an over-strained sense of duty is always noble and exalted. It is not that there is anything to lead astray the reader by an avowal of their errors. It is more probable that the contemplation of them would excite to good. Ima ginary perfection is not human ; it is useless to depict humanity as possessed of such an attribute. On the other hand no one of Adelaide's deep feel ing could have failed to . be endowed with some bright qualities, however veiled or obscured by circumstances: In every scene'of her reflected life, she lives again before us her chequered course of folly, suffering, and final peace. She conquered at last, but it was in a self-imposed conflict. She had not been called to such a fight, but had rushed in, and it is evident that, had she remained in her own home, as duty imposed on her, hers would have been a happier and holier life. Hence no one can feel encouraged, from the perusal of these pages, to forego reason for romance, or the path of rectitude for the way of vain desires. If ever suffering fol lowed sin, it was with Adelaide ; and if ever labour was lost, it was with Gascoigne. A more interest ing work, on the whole, can scarcely be imagined ; it appeals to the sympathies, while it enforces re spect, for it chronicles faithfully the world of trials, NvEile it shows in bright contrast the spirit of virtue, which should make of those trials a crown of triumph. Little Nora. By J. L. Blackwood. A very pleasing volume for juvenile readers. It is the history of a little child in verse, and con tains several illustrations. The proceeds are to go to the Society of Irish Church Missions. It is elegantly bound, and presents an agreeable volume for the young. Eighteen Years on the Gold Coast of Africa. By Brodie Cruickshank. 2 vole. Hurst and Blackett. An account of this comparatively unknown region by one so well qualified, by a long residence, to de scribe its peculiarities, must forma valuable addition to the information which modern travellers have given us respecting almost every part of the world. To those unacquainted with their national laws and individual customs, the African people present a curious study. The author denies the assertion of their inferiority originally, but maintains that long years of ill-usage and uneivilisation are quite suffi cient to account for their present degraded position. Their ideas are very singular, and, as is common with most ba r b arous nat i ons, they e subject to the greatest superstitions. Each individual possesses his particular Fetish, or deity, which he greatly prizes ; but some F etishes are considered more powerful than others, and many will often travel great distances at great expense to have a vow or an oath taken before a particular Fetish. On one occasion a man summoned a woman for having brought death andmisfortunei entreated her on his family, because after some quarrel she Fetish to punish him. So great was a the value he set upon it that he finally consented to a surrender that fr he five of his slaves, who were of the woman'swa so as to obtain possession, of h er F etish might appease it, and the woman re f used to comply until compelled. On this occasio n the Fetish a brass pan with a bunch of feathers. I t i s with s ignorance and superstition like this that European governors and missionaries have to deal. What wonder then that they find it a difficult ta s k. One of the most interesting chapters in the work relates the acquaintance of the author with Mrs. Maclean (L. E. L.). He describes her as cheerful and contented. He conversed with her only ten hours before her death, and she gave him many messages for England, for which coun try he was then starting. She desired him to tell a friend of hers, who had prophesied her return by the ship in which she went out, that " she was not tired yet." Mr. Cruicksha.nk narrates the univer sal consternation which spread through the colony the next morning at the news of her sudden death. He attributes it to a fit, as the authority of her servant, who mentioned having found the phial in her hand, is not to be depended upon. It will be seen that these volumes convey much information, and possess considerable interest. Those who are SOUTH SEA STOCK. ______,— pl a j 4 ltem . , of South Sea Stock took icii e Yea te g of the proprietors th e S,', b .rday, the Sub-Governor (M i r n . Ceo.nFsisequnkesn)eperoef -44e stated that the directors, o il t a l P ea re l it I d s a 1.., made by the nonft withth eE t x h c e h e ol q h ti e e o r at , h eo S i ltn edia Z i e proprietors g aconclusion, but to ay b e IPtt4llt,i°4 befor eel n:hem to upon which action mightstitute "4 p i , 'ioreafter. While thus proposing to co t7..ttirr)eLths.:t..proceedings merely formal, he was e desirous ' en," l g any infoimation that might be require 4k 1 nD•4l, ra l Po3ition of the comPanY• state of ti t 4 eta"huened conversation he explained the h r. In the course of N'red ;L ee s. The 'South Sea Company w as lar —ul Pany, and the charter was perpetual. e t l o ts_ 0 ,4 2 eeB consisted of a debt from Governmen _ f kid " 4 /. • sums invested in various stocks, 610,000/, Tile , gei,era'l surplus, including property, of 38,9031. 14 4 ,att er fi 110 ~e d ~t 25%res comprised their freehold building, est t) %c 1 the terms connected with the pro `lcre '3-and-a -Half per Cent. Stock were accepted, ili illte" ili d be a reduction of a i per cent. in the rate ror 4 j es t, and also a reduction in the profit derived I t n - h e 2.. a nagement of the dividends, &c., amounting "41 41:1 " 0,000/. a-year —a, sum nearly the same . as Ittrateenditure. In acceding to or rejecting . t — he ,the „,,genient, individual action could not avail 4t N ,, o rP l orat e vote of the company being essential. t _ e tit a , l l be quite competent to take part of voce t z eti e l g i t il ied ixt nn i y and part in stock. When that vo would remain to be decided what f the ethsubsequently be effected through the powe d rs a o n ePiniotiarter• Several of the proprietors, expressed for ee rrerld that it would be politic to take . meas keh ne eting the charter and finally winding up. The * ks 4 , rla ,nne a large body of directors, whose number Nle er 7 ll Y double that of the employed , staff, and the 44 a l'sent ex penditure, warranted this course, especially SqL.4euvenient opportunity was now presented. The to Drivii hoe the board 'vernor, in reply, inti ma t e d th a t it was necessar y legally constituted to prezerve the t he'eg e s of the charter, and that the remuneration of likiltectors, which was formerly 3,000/. per annum, NDrepa:ell voluntarily curtailed one-half. They were not -; e LI on the present occasion to state any positive Ilele ob."lth regard to ultimate proceedings, but their Att e , 2ect was to serve the interests of the proprietors.. I N u h -cl : 11 .° further explanations the annexed resolution ,117: 1 , t ro, °wily carried : ' 413 cr..,,'" 'llia meeting do now adjourn, it being left to the kee ~ie t, h t v of the Court of Directors to call a special general Ch! o 4 ti"* . i . t °l. of r ilr_tin s es, at such time or times as will enable •-3' e l „ ,_ p r oprietors to exercise bill rights of _o 6 p r ti . on l_nt, ,, d "" entitled to under the i now before P ha- Ile meeting then separated. ..4 , 14 PROPOSE; NATIONAL LIBRARY OF SCIENCE AND ket40,41.!05, etc.--Sopie time zeitt 'A I • e ago a numerously-signed ~ a was transmitted from Manchester t t o h t e h ir e c le o r in d: %Ili ' e °f Privy Council for Trade, praying „ Ps to give every facility for the furtherance Albert f lb t e he t forrclayaitions made by his Royal r 44414 e. formation of a national library of all mechanical tablish- Highness Prince il,e4Bcientific works on inventions, and the es . Mayor of torclati°,f a n exhibition of machines and models. Their ,. Al a , ii_PFl reply has been received by the hat e enester. The subject, they say, is one which . must th r'al . ly c ommand their best sympathies, recognising eo d eY do its importance to the interests of science lipobe°_ti.lnierce, and the posse-sion of accurate knowledge --tefer-falli matters relating to inventions . . The memorial t° No, Its elf, howeVer , to the commibsioners of pate nts, .. tio - °/ 1 1 their lordships will forward it, with the lama ,6 ti tlat their lordships would be happy to render the tast.°lllissioners say assistance in their power towards an leet so likely.to- promote the good of the community. 1RT,,,.... a, EI CuuB C RARGE.—A. wandering gipsy, named Kelby, ass arrests-xi at Elain on a charge of murder. It Ware that on the Ist of the month she entered the Mmetou.ae of a Mrs. Wilboa. rt Burghead, and demanded boiling water. Sue' had in he z possession a gill of kim,:l'k3', which she purchased at a neighbouring shop i h o ii. on the oor wo.-nan declinirg either to furnish the l ier Water oto pr.a.calis o: a dram which was proffered ki 101 , 5 vcas fariorslv atacked and maltreated, inso -1;70,,,_e_13 that she was unable to leave her bed, from the eZi, t of the assault, and lingered in great pain till Sab ryireek, when she expired. The result of a post mortem ti, B , .2'Vali, and of the inquiries made by the authcri ,47.7a Is. lby's apprehension and committal for trial. Yin Courier, re,,,u_lclDE OP ACOMPOSITOR.—A painful degree of inte .4s,, ',w B a,s excited at Southampton on Tuesday morning, f.,',./._ becoming known that Mr. George Rucker, who oufpeti years had been employed as a compositor in the d e :,_ of the Hampshire Independent newspaper, had ,e:rricled hie life by cutting his throat with a razor, and v ered Y b B " e . r ing his head from his body ; he was disco i„ , . 8 _7 his wife, who was in bed, on the floor weltering hriasitioso h d o - rt i ly ife af lr te rswnaortdsq.uite extinct , but he breathed tai keik , ,ee+ Alr- Ruc ' ker was held in uy his employer, and by every ono con _....e,ern i___ • aid With the establishmsnt . • ‘ 7 , 4 71 S .7 ,',„!" . 0. 7- 4r r K id ; . THE SUN, - LONDON; FRIDAY I VENING, APRIL 29 185 3, unacquainted with the details of African life, will find in them an instructive and entertaining record of the inhabitants, the colonists, the customs, the climate, and the national and European laws of the Gold Coast of Africa. IMPERIAL PARLIAMENT. HOUSE OF COMMONS-(YESTERDAY.) THE BUDGET. The house went into committee of ways and means ; Mr Bouverie in the chair. The resolutions on the income tax and Sri B. Lytton's amendment having been put, Mr. COBDEN said—l think I observed, in the remarks with which the right hon. gentleman the Chancellor of the Exchequer opened the subject in his very remarkable—l may say very marvellous—speech, that he spoke with some degree of emotion, and I thought even pathos, as to the way in which this house had been spending the anticipated surplus of the revenue. I thought it came from him in a tone that seemed rather to invite the attention of this house to that part of his financial statement ; and I really do not know that I have any other motive for intruding myself thus early, except that, at this moment, when taking a full view of our assets and liabilities, we present ourselves before the public very much as trustees, and are bound to look at what has been done, as well as what may be done, for those who have confided their interests to our care, and it therefore strikes me as being a very proper time to give our attention, among other matters, to the way in which that amount of surplus has been disposed of. I promised the house I am not going to make a peace oration. (Hear.) I do not blame this Government, or the last, for what they did in the way of expenditure, but I blame many parties out of the house for having rendered it almost necessary that such an expenditure should have been incurred ; nay, I thank the noble lord at the head of the present Govern ment that he did not take the opportunity many silly people, and some not over honest people, gave him of in creasing enormously the expenditure of the country. I have no hesitation in saying—in admitting—that if his lordship at the end of last session had proposed an ad dition of 20,000 men to the army, and of 10,000 men to the navy, the proposal would have been received with ac clamation, and we poor peace people, if we had escaped martyrdom, should hardly have escaped being pumped upon. Now, is it not a matter of sincere regret, almost of reproach, that we have permitted ourselves to be led away so as to incur this great and permanent increase to our estab lishment ? How, then, do we stand ? I merely speak of our military and naval expenditure, and will not go back now to 1835. I only go two years back—to 1851. Since 1851 we have added to the expenditure for our naval and military establishments, including militia, commissariat, and other outgoings, 1,875,0001. This expenditure, 15,555,0001. in 1851, was 16,431,0001. in 1852, and 17,400,000 for 1853. Now what I want to call the atten tion of the house to—and particularly of the member for North Warwickshire, who said the Manchester school were going to ruin the aristocracy—is this, that if you had made no such increase since 1851 you would have had a surplus now large enough to cover all these remissions without the necessity of one farthing additional taxation. I ask the house to consider how these rely scions of taxa tion are inevitable. You may get them by savings, and by the growth of your surplus revenue, but if you eat up the surplus by constant additions to our mili tary establishments, you must have a fund necessary for this remission of taxation out of property or income. (Hear, hear.) And I care not whoever may be in power, whether the present Chancellor of the Exchequer or the late Chancellor of the Exchequer may have the handling of the figures, they will be inevitably driven to a policy which shall aim at reductions in the Excise and Customs duties, even at the expense of direct taxation. (Hear, hear.) The right hon. gentleman opposite proposed a partial remission of the malt tax, thus dealing with indirect taxation, and proposed to put on an increased house tax, which is a direct tax. (Hear.) The present Chancellor of the Ex , chequer propoz,es to lay a legacy tax on real estate, with the view of effecting large remissions of indirect taxation. The late Government fell solely in their attempt to find a , substitute for the deficiency to be created by the remission 'of the malt tax, and they might have been in power now but for that insuperable obstacle. (Hear, hear.) If the present Chancellor of the Exchequer is in danger at this moment, it is only on account of the difficulty of finding a direct tax which will enable him to make the necessary re missions. (Hear, hear.) I wish gentlemen to consider that we are now come to a time when, if you will be extrava gant, you must be extravagant at the expense of property. (Hear, hear.) The remission of indirect taxation must go on. It is not merely the interest of humanity—but that has something to do with it—but you cannot, in these days, when every one professes at least an interest and re gard for the poor, levy, a larger amount than is levied in other countries upon articles which are consumed by the great majority of the population. And there is another reason why you must diminish the amount of taxation, and that is because you find that the peace and prosperity of the country depend upon the constantly increasing em ployment of the masses of the people, and you cannot secure that employment except by constantly removing the impediments which stand in the way of industry, and that will grow greater in proportion as our com merce and our population increase. (Hear, hear.) Take, for instance, the case of the Cue Ins regulations. A. great, and I think a just alarm, has been felt by our merchants on account of the obstacles presented to commerce by the Customs regulations. Those regulations were bad enough when you had to deal with only 30,000,0301. or 40,000,030/. of exports and imports, but they are grievous and insupportable in dealing with an import of 70,000,C)01. or 80,000,0001. But that is not all. The velocity of transactions of all kinds has increased— screw vessels are taking the place of sailing vessels, and a voyage to America, which formerly occupied from 30 to 40 days, is now performed in 10 or 12. If you are economising time on the voyage, will not the grievance be greater than ever if our merchants are subjected to the same delays and impediments at the Custom-home as those to which they have hitherto been subjectcd. These barriers must ulti mately give way; but how ? You cannot alter your tariff so as to allow free goods to come in without rigid examina tion, unless by a total revolution in your fiscal system, so far as regards import duticz. You cannot allow bales of cotton to be landed in Liverpool without thrusting a wire through them in order to ascertain that they are not con verted into bales of tobacco. If you retain a duty of 3s. a pound on tobacco, and allowgoods to come in without search they will soon be converted into packages of tobacco. But you could not effect any change in that respect except by reducing the duty to 3d. or 6d. per pound. You must re duce it to that extent, or you will fail altogether. I hope there would not be such an increase of smoking as to en able the Chancellor of the Exchequer to obtain as large a revenue at 3d. per pound as he does at 3s. That would be a loss of some 2,000,0001. or 3,0)0,0001. at least. And how would that have to be made up? Why, by direct taxation. And that is the case with respect to other articles. You must make up your minds that you will to make constant remissions. Every year since 1842 has witnessed a constant remission of indirect taxes. The right hon. gentleman oppo site did not propose a remission of the Customs of Excise duties, but there was a self-acting process in the sugar duties effecting that change. The reduction of indirect taxation must go on, and the question is, how are the means to be raised to carry that object, into effect. I come now to the practical question before us. Here is s:rtually a deficiency, because I look on the remission of taxation as inevitable. Although the right hon. gentleman has a surplus of 500,0001. or 603,0001., he was obliged to lay on fresh taxes in order to meet the inevitable demand for remission. (Hear.) Then how are we to meet that which is a deficit? . The right hon. gentleman has proposed an income and property tax. He has proposed it is ith arguments very elaborate, very able, and I might say, very subtle. But to my mind, that part of the speech of the right hon. gen tleman in which he dealt with the income tax was the least satisfactory. (Hear, hear.) It was the most decla matory, and appeared to me to be the least conclusive. He began by alluding to Mr. Pitt, and atatcd that this tax having served our purpose during t'-e war ought not to be used in a time of peace. Now, is it not time to have done with such an argument as this ? Is there not this answer to it, that other taxes also did their work during the war ? The customs and excise duties did their work during the war, and it would be just as reasonable to say that we ought to put the giant customs by and allow him to repose until another war breaks out. lid why not ? Is there any thing intrinsically worse in the income tax than in the taxes on tea and on wine ? In that way is it worse ? Does it give rise to greater oppretrion in its incidence ? See how large a portion of the income of a poor man with a family is spent on the half-ounces of tea that he is under the necessity of purchasing. What is paid for the du4 on that tea ? The same duty is paid on his tea, which you can purchase in the bonded warehouse at 10id. per lb., as on the finest flowery pekoe or gunpowder which costs c 6s. ; can you show any thing in the income tax more un- in its ope ration than that ? (Hear.) Take, again, the case of the wine duties. You put a duty on the wine which is purchased at ss. a bottle. You put the same duty on the rim c rdi wire, which might be bought by a poor man in the south of France for twopence. Is there anything more unequal in the income tax than that? (Hear.) I might go through the whole list of taxes, and although you would not find the same inequalities in all cases, yet, when you bear in mind that when you lay a tax on consumable articles of every day comfort, you may be sure the mass of the people pay a far larger sum in proportion to heir incomes than is paid by the rich. (Hear, hear.) Where, then, are you to make exceptions for the income tax as compared with the other great taxes which served Mr. Pitt so usefully during the war ? Is it that it offends more against the laws of political economy in taking a greater portion from the pockets of people than arrives at its destination in the Ex chequer ? No. I question whether you might not collect a direct tax cheaper than an indirect tix. Does it offend against the laws of political economy, that it obstructs commerce, that it impedes industry more than an indirect tax? On the contrary, however oppressive it may be, I never heard it said that the income tax interferes with the progress of industry or impedes commerce in any way whatever. Well, then, is it demoralising—does it produce greater evil by demoralising our traders ? The right hon. gentleman has said a great deal about self assessment. But I would ask him does not the levying of the Excise duties produce more demoralisation than any direct tax? Take, for instance, the case of the tobacco trade. I remember being in the Chamber of Commerce in Manchester when a deputation from the dealers in tobacco and snuff waited on us in order to expose the adulteration carried on in their g sa e i n d tl t e e m t e is n who mo st w f e r r e e nu th y e , largest aiter dealers an trade, and t o i n d uce th e Ch am b er o f C ommerce t o i n t er f ere for the purpo se o f e ff ec ti ng an a lt era ti on o f th e d u t y . Th e manufacturers exposing a d ll the different articles with which tobacco was coloured and adulterated, such as the beard from malt, peat moss, and things of th a t kind, "Th ere i s not a man in this neighbourhood who carries on the tob acco and snuff trade without illegal adult era ti on except Mr. R ea d"--. 9 , gentleman who was then present, but who has since left the trade, and who, although not less orders. (Hear, hear.) ambrfdge, and is now in holy worse in the income Now, can you find any thing pointed out. (Hear, tax than in the case I have amount of criminality ar isi ng I would remark also on the man go into any- one of our mit of these taxes. Let any to the gaol at Winchester, or maritimet counties—let him go coun ties on the south coast, and inquiregaol in any of the commit ments for smuggling, and how many the number of left destitute by their parents being children have been country on account of siriugglingn-ga obliged to quit the whether there is anything more dem i:t orah then .n let him say come tax assessment than in the -system of s in g dut i a t t h t e *t" I tion ? I think the right hon. gentleman has acted quite o say a few words—l mean the proposed mode of dealing wisely in including in comes o f 100/ . A s an a dvocate of with the advertisement and s t amp d ut i es. Considering the direct taxation, I would, as an abstract principle, levy it comparatively small sum which these duties produce, I upon everybody where th e t ax cou ld b e co ll ec ted with a hope the Chancellor of the Exchequer will not make two ' profit. lam assuming that no other tax existed. But bites of a cherry—l want to see the connection between when you have laid so much taxation on the working peo- the press and the Government discontinued. (Loud cr es ple in an indirect way—when they pay more than the of "hear, hear," and laughter.) Well, I know the meaning upper classes in proportion to their means—you are under of that laugh—l know what it refers to—it is in allusion this necessity, you must endeavour to compensate them by to a subject which has been much talked about. It has levying a direct tax upon the property of those who are been said th a t the right hon. gentleman the Chancellor of richer and above them in station, and who do not pay as the Exchequer, in proposing to remit the stamp upon sup much in proportion in . direct taxes as they ought to pay. plements containing advertisements only, would give a boon (Hear.) Ido not propose that the income tax should be to one paper, and various remarks have, of course, been levied on all wages, and I think the right hon. gentleman been made as to the motives of the right honourable gen has acted wisely in drawing the line at 1001. (Hear.) tleman in giving this boon to one particular paper. (Hear, I have said that the working people pay a large amount of hear.) Now, Ido not believe that the right honourable indirect taxation. We sometimes hear that a large amount gentleman is capable of acting in the unworthy manner of Customs and Excise duties have been remitted, and it which some would have us imagine. (Cheers.) I believe is supposed that by reducing them you have diminished the the right hon. gentleman has with all parties, both in an d pressure of these taxes on th e wor ki ng peop l e . But you out of this house s too much credit for the character of sin have done nothing. You have only been ingeniously shift- cerity and truthfulness to be supposed capable of being a ing the burden ever since the time of Mr. Huskisson. You party to any transaction of the kind. (Renewed cheering.) have tried it in a variety of ways so as to make it gall the But the.suspicion to which I allude, how does it arise ? least, but the burden still remains. I will give you an illus. Because the Government is enabled to deal with taxes tration of this. The amount of Customs and Excise duties which may be made to favour one particular newspaper. paid in 1831 was 35,680,0001. The estimate for the corn- So it is with the advertisement duty. The duty is to be ing year is 33,320,000 i., so that there is only 360,000/. less reduced to sixpence, but that sixpence is still keeping up paid now in indirect taxes than in the year 1831, al- the connection between the Government and the newspaper though during that time you have reduced your Cus- press. A number of newspapers will want the sixpence off, toms and Excise duties some 12,030,003/. or 15,000,000/. and others will want it continued, and the result will, or per annum. There has, of course, been an increase in the at least may, be that the Government will weigh and balance population, but the same am oun t i s now p a id as was paid the rival influences, and shape their public course accor in 1831, notwithstanding the great remissions which have dingly. Now, I say the Government should have no con taken place. (Hear, hear.) I now come to deal with the nection whatever with the newspaper press. Let us, there question of the application of the income tax to Ireland, fore, adhere to the resolutions of this house, and if we deal and that seems to be the great difficulty of the Government i with the advertisement duty at all, let us abolish it alto on the present occasion. Th e Irish members on the other gather. (Hear, hear.) In the same way, if the right hon. side of the house will not suppose that I am anxious to I gentleman is resolved to deal with the stamp duty, he impose upon them any unjust burdens. lam the advocate should not do so in the interest of one particular paper for of religious and fiscal equality to the greatest extent. the present, and not more than three or four prospectively (Hear, hear.) So far as regar d s re li g i ous equality, what- I —perhaps not more than one. If the right hon. gentle ever odium I may incur by the declaration, I will say that man should be advised by some of the larger provincial nothing could induce me to place a fetter on the consciences papers to alter his plan so as to leave the present penny of the Roman Catholics. If I could make you so, you stamp upon newspapers, allowing supplements to go free, should be as free in the practice and observance of your whether they contain news or advertisements, or both, he faith as if you were across the Atlantic. (Cheers.) I will then be falling into an error similar in character, would do the same with regard to fiscal questions. There though not so great in degree, as he has now fallen into must be perfect equality between the two countries, and with regard to one particular journal. There is only one every tax paid by this country must be paid by Ireland. newspaper at present in the practice of publishing supple (Hear.) Ido not want to lay heavy burdens on either the ments containing advertisements. If you allow supple- English or the Irish people. If I had my will they should ments containing advertisements and news to be published both pay less taxes, but you can have no safety for the without a stamp, there will be at the outside—l speak of proper working of the legislature if you have amongst you I the state of things at the present moment—about half a members for one part of the kingdom which pays less taxes score of newspapers in the kingdom which will be in a than the other parts. (Hear, hear.) I have noticed the I position to profit by the remission. They alone will benefit working of this system for a long time, and I will tell by it, and the result will be directly opposed to the principle honourable gentlemen from Ireland one of the symptoms which the Chancellor of the Exchequer has laid down in which I have observed arising from that discrepancy of his mode of dealing with trade licences, where he has pro taxation. I have seen gentlemen take very little interest posed a graduated tax according to the extent of business in the Imperial expenditure, unless on some question involv. carried on. The right honourable gentleman proposes ing the transfer of the taxes pc..id in England to some to allow a newspaper twice the size of the Times to be locality in Ireland, and hence you fight for that bauble printed for %penny stamp, but he still intends to charge —your lord-lieutenancy—(hear, hear, and laughter), and a penny for every small struggling sheet which may hence you fight for your Kilmainham Hospital—(cheers and be published, though it may not be half the size of one laughter), although it is a mere nest of jobbery—(hear, of the sides of the Times. Mark the effect of this. The hear, and " oh, oh.") I have had the opportunity of in- small paper having to pay a penny stamp will be perfectly quiring into that subject, and, as a member of the commit- unable to compete with the large one, because the condi tee, I speak from a knowledge of the circumstances of the tions will be unequal. I have seen in my own experience case. (Hear, hear.) Now, what is the reason that no in Lancashire that whenever a newspaper, no matter what statesman has thought of proposing that our colonies its politics might be. could publish a supplement regularly, should unite with the mother country in one common le- so great was the des: e on the part of readers to have a gislature ? What renders it impossible ? Not space. No, large mass of additional news—a large surface of paper— it is because the colonies, not paying our Imperial taxation, that it became immediately necessary for all the other and not being liable for our debt, could not sit here, with newspapers in the district to publish supplements also, or safety to us or with propriety to themselves, to legislate on else consent to be trampled out of existence. That will be matters of taxation in which they are not concerned. the case of every newspaper of ordinary size and circula (Hear, hear.) What happened on the last occasion on tion if the Chancellor of the Exchequer adheres to his de which I addressed myself to the subject of the budget ? I termination to charge a uniform rate of one penny upon followed the hon. member for Belfast, who rose to support all newspapers, large or small, and at the same time abo the proposition for doubling the house tax and laying the lishes the stamps upon supplements of every description, a income tax on my constituents in Barnsley and Leeds. The proposal which will be the most destructive thing for the people of these towns a re largely engaged in the manufac- interests of all second and third class newspapers that can ture of linens. Belfast is engaged in the same trade. The possibly be passed in this country. I beg to tell the right hon. member who represents that town voted for taxing hon. gentlemen opposite that the newspapers in their in my constituents at Barnsley and Leeds. (Hear, hear, terest are not the largest, the wealthiest, or the best circu hear.) And how is he going to vote now ? If he votes lated in England. (A laugh.) But let us put the Chan now against the extension of the income tax to his own cellor of the Exchequer to the test of his own principles. constituents at B e lf as t, th e n I want no other proof. There He says, if a man keeps a gig and two horses he shall pay it is complete. (Hear, hear.) It would never do to allow a tax of 155.; but if he keeps a carriage with four wheels 1 men to sit in the same house of representatives represent- he shall pay double. Why does the right hon. gentleman ing different interests, because they could help a Minister refuse to apply that principle in the case of newspapers ? i to impose a tax upon their neighbours on condition that Why does he allow a person who keeps a four-in-hand to he should exempt themselves. (Hear, hear.) How would get off with paying the same stamp duty as a man with a the case be if we allowed representatives from our colonies gig ?If a shopkeeper has such a prosperous business that 1 to sit in this house? An ambitious and unscrupulous his shop overflows with customers, and he finds it neces- 1 Minister'could make use of these men, supposing they had sary to open another establishment, will the Chancellor of ' not the virtues which ordinary men possess—(a laugh)—for the Exchequer take no heed of this supplement shop, or the purpose of oppressing the English people. He might put no new tax upon it ? Why, the right hon. gentleman say to them, "Help me in this extremity, and las ' l l help will not bear the test of his own principles. Really, he : you to prevent the English pc opie putting a tax upon the must deal with this question of stamps as with advertise - colonies." (Hear, hear.) The consequence might be that ments—either have no stamp at all, or allow a charge to be you woald have an irresponsible Government, a constant made for all papers going through the Post-office, gra succession of coups d'etat, until the people of this country dusted according to their weight and size, permitting those would rise and demand a separation from the c o l on i es — which do not go through the Post-office, but are circu (Loud cries of "hear, hear," from a portion of the Irish lated only in their respective localities, to be published members, followed by laughter in all parts of the free of all duty whatever. (Hear.) With respect to the house.) Now, on the present occasion ovr Government, rest of the budget, I will not detain the house with many true to the invariable system in this country of compro- observations ; but I must be allowed to refer shortly to mises, have proposed to grant to the honourable gentle- the question of soap. lam glad that this question has man opposite—that is, to Ireland—a very large boon in- been dealt with at at last. It has been a standing re deed, if they will accept their quota of the income tax proach to us for years. It has marked as hypocrisy all (Hear, hear.) If I could whisper to them, knowing w h a t our pretences upon the subject of clean linen. I have sat Ido of the temper out of doors with regard to th e equali- in meetings of sanitary committees for the establ'shruent zation of taxation, I would say to them, close the bargain of baths and washhouses , and have thou g ht of the soa p at once—take the income tax—get rid of the Consolidated duty until I was ashamed. So with the paper duties. Annuities. (Hear, hear.) Why, if I understand it right, While we talk of education, and tax the very material by the proposal that is made is almost in money amount equal which knowledge is diffused, we shall be justly accused of to the charge that is to be remitted. (Mr. Fftgan—No.) hypocrisy. (Hear.) But that question apart, I do hope My hon. friend behind me surely does not expect that Ire- that the budget in its main propositions may pass this land is going to pay us between 4,000,000/. and 5,003,0001., house. (Cheers.) I believe, so far as I have an opportun even with the income tax extended to th a t coun t ry . I sa y .) ity of judging, that it is generally accepted by the coma you are going to get almost an equivalent f or th e i ncom e try. (Renewed cheering I believe the proposed legacy tax. But look at the charge that is to be remitted, and tax removes the sore which has been festering in the minds see how it puts you out of court as advocates of the poor in of the people of this country for .a long time, and in the Ireland. (Hear, hear.) As I understand the principle interest of the parties concerned I should say the sooner upon which the Consolidated Annuities tax is levied, it is the tax is put on the better. Ido not think there will be paid by the very poorest class of farmers in Ireland. (Hear, much resistance to it. I amtold that in the other house hear.) Is it so ? (Cries of "no, no," from the Irish mem- it is looked upon with the greatest severity. (Laughter , bars, and cheers from other parts of the house.) I believe and cheers.) There is no opposition to it in the other the fact is as I have stated it. (An Hon. Member—Only house. I was breakfasting the other day with a gentle half of the tax is paid by tenants.) 'Of course, one-half is man of the diplomatic corps, and, while conversing upon paid by the landlord, and the other half by the tenant. this subject in French, he said it was very easy to explain (An Hon. Member—Tenants under Si. do not pay any por- why the House of Lords was in favour of the tax, and tion of the tax.) Just so. That shows into what small why the House of Commons was against it. The reason portions the land is divided in Ireland. (Hear, hear.) It is, said he, that the ono in the house is the Cluzmbre des is almost inconceivable to the English agriculturists thatyou Pains (perm), and the other the Clatmbre des Fits. should have rentals under 51. ; but that is just the class that (Laughter.) Some hem gentlemen have asked if the in is going to be benefited and relieved, because the proposal of come tax will be put an end to in the year 1860. Now, if the Government is to aboush a t a x of which one-half is paid I should live as long iu the political arena, I would not by th e poorer tenantry down to rentals of Si., and to extend like anything to be brought against me in 1860 t o p rove to Ireland, instead, a propel :3 , and income tax upon all that I had sanctioned or encouraged any such idea. I persons with incomes of 1031. a year and upwards. (Hear, have a firm conviction that you must go on every year re hear.) Now, how many farmers are there in Ireland at the mitting'part of your indirect taxation, and I should not be present moment who pay a rental of about 2031. a-year ? dealing fairly with you if I told you that I saw any pros- Perhaps I should explain to the hon. gentlemen opposite that pact of getting rid of the income tax. There are certainly it is only the farmer who pays 2001. a year rental that will two ways of doing it. It can only be done either by the be required to pay income tax upon an income of 1001. per imposition of some other direct tax, or by a very large annum. I ask you, therefore, how many farmers are there retrenchment of the expenditure ; and in either case you in Ireland who pay 2001. a year for their land ? Surely you must render available to the Chancellor of the Exchequer will suffer the income tax to be imposed upon the rich, in the means of meeting the constantly increasing necessity order that you may relieve the multitude of small tenants for the remission of indirect taxation. But Ido not think down to 51. rentals. (Hear, hear.) Why, it is the most the right hon. gentleman wishes those who vote with him beneficent boon that has ever •been offered to the class to pledge themselves that the income tax will be put an end whose interests you have always professed to support. to in 1860. I believe he is sincere himself, and that if he (Cheers.) Take the case of au income of 10/. a-year. He should happen to be in power in 1860, and anything should is a very genteel Person in Ireland who has an income of be done by his colleagues to prevent him carrying out his 1001. (A laugh.) You live much cheaper in Ireland than own views, he would rather leave office than be any party we can do in England. 'YIN have no assessed taxes, and to what might possibly appear to be a breach of faith. your provisions are cheaper. .An income of 1001. a-year, (H ear, hear.) I ho p e the right hon. gentleman will be here therefore, is qv'te as well able to pay income tax in Ire- in 1860. May we all live as long ! (A laugh.) But how land as in England. (Hear, hear.) Indeed, lam disposed can we bind a future Parliament? No, that is not possible; to say, considering that the standard of living is higher we cannot pledge a future Legislature to the adoption of any here, and the cost of living rather more, that 1001. a-year measure. We shall have a Reformed Parliament before is a larger income in Ireland than it i s i n E ng l an d. (Hear, 1860. Probably the tax will be changed to a p ro p er ty t ax hofeathre)m are ßn now But take tehoemcpeasteinogf with b r o la u r r ge ß n merchants—some sitsh merchants before then ;or it may be levied in another way— u p on ca pitalised incomes for example ; or the h ouse may b e so and shipowners. I could na me large capitalists sitting in charmed with the probate and legacy duti es , th a t it may counting-houses in Dublin, who have ships sailing from desire to increase them ;or something or other may occur Liverpool and other ports in this country, and I ask, is it to render the abolition of the income tax possible ; but I fair that the vessels of rich D u bli n merchants, who pay no wou ld guard myself most carefully from, being supposed to income tax, should come in rivalry with ships belonging pledge myself in any way to the abrogation of this tax in to the merchants of Lancashire who have to ay income 1860. (Cheers.) tax ?Is that common sen se , or i s i t no t ? (Hear, hear.) Mr. Sergeant SHEE said that, in offering a few obser- I hear a great deal said about the a m oun t that England is vations to the house, he would endeavour to get rid of the indebted to Ireland and Ireland to England. The hon. feelin g s of irritation w h i ch the speech to which they had just member for South Lancashi ' - e , w h o o ught to be accepted listened had produced. For that purpose he would advert as a good authority by hon. gentlemen opposite, inasmuch to the remarks which fell on a former occasion from the lips as he is an Irishman like themselves, ma kes it out that you of the h o n. me mber for Carlow (Mr. Ball), who entreated are in our debt to the am oun t of 300,000,000/. (Hear, and the Irish representatives to consider themselves for once as laughter.) Then the hon. member for Glasgow' who, to members, not for Ireland only, b u t f or th e U n i ted Kin judge by his name, mu s t h ave Celtic b l oo d in his veins, dom. The hon. member, in giving the m th a t advice, adopted puts down your indebt e d ness at the sum o f 160,000,0001. as the id d ride of his conduct a c er t a i n principle laid down own by (Hear.) I believe the late Mr. O'Connell turned the figures Mr. Burke, and perhaps there was no man in that house ' the other way, and th e resu lt he b rought ou t was that we better entitled to act upon th e max i m o f the distinguished were indebted to you in the sum of 60,000, 0 C g (A laugh.) statesman referred to, because of a ll th e I r i s h mem b ers he My advice is, get th e Statute of Limitations appliel to was the only one who demonstrated o n a ll occas i ons hi s sin both sides — balance the one amount against the other—pay cere sympathy with and attachment to the cause and inte the same taxes as England—and unite a :th us in advocat- rests of the Government which was in power. (Hear.) ing retrenchment and economy. (Cheers.) When I say No matter what the Government did, the honourable mem " us," I refer to that section of the house who are generally her for Carlow voted with it. (Cries , of oh, oh, and laugh understood to advocate. economy io the management ter.) He seemed dete rm i ne d t o b e a thi c k- an d- t hi n sup of the national affairs, who always vote w ith you when- porter of the Government, and was no t, th ere f ore , i n a ever you want freedom, who are the constant and energetic condition to lecture those who occupied an independent suorters of the principles of civil and religious liberty, position in that house. With respect to the question and who sympathise with yo in our demands for equal before the house, he thought that the proposed extension rights and equal justice t o Iruelandy. unite with us, then, of the income t a x to Ireland could not be defended upon not only upon fiscal questions, but open all other ques - any p rinci p le of j ustice, and he would g ive it his most do tions that affect the happiness and ' well-being of the p eo p le. termined opposition. The tax could only be introduced Accept the inc ome tax ;for be assured that public opinion into Ireland upon the fallacious plea that the debts of the will not much longer tolerate any i n equality in our tam- two countries approximated had so closely in value that the Government might, l in terms of the articles of union, tion. ; and after you have done this there will be nothing left exclusively to the people of England but the assessed call upc : m thelri h sthe pe to share their burdens. But he taxes. I hope the Chancellor of the Exchequer will do maintained that debt of Ireland had been increased to justice in that matter also, not by putting the assessed its present amount by the bad legislation of the English taxes upon you, but by abolishing the whole system, and Governments For what was the enormous debt contract adding instead s fraction to the pro perty and income tax. ed. Not assuredly for the benefit of Ireland. It was, he I trust th e h on . gentlemen opposite will reconsider the supposed, for the benefit of Ireland that we had lavished subject. Th e thi ng i s i ne vitable. I tell you candidly and enormous sums on the metropolis, for the benefit of Ireland frankly that the re may be a dissolution upon this ques- that we were at war, for the benefit of Ireland—in some tion of the equalisation of taxation. (Loud cries of sense it was, and no doubt Ireland showed her interest in " Hear, hear," from the Irish members.) I have no doubt the wars we carried on, for her sons shed their blood freely that the h on . g e ntlemen who represent Irish constitu- for this country ; but it was to gratify ourselves, to main encies will n o t like to vote for the extension of a tax to tain our own interests, to promote the glory of our own Ireland fr om which she has hitherto been exempt; but I country, to protect our shores from invasion, that this say thi s most emphatically; the thing will be done whe- enormous expenditure took place, and Ireland, had she not ther you agree to it or not. (Cheers.) There is another been united to Great Britain, might have -but any, point to which I wish to refer for a few moments. It is all without adding—he would not say a r shilling-e.bt Therefore, Exchequer regard to licenses. I believe the Chancellor of the at least, considerable amount to he d legally be Exchequer has said that this subject is still under the con- though the Chancellor of the Exchequer might . be Now, of in the able to impose this additional tax on Ireland, it would sideration of the Government. course, case of .a budget, if we express o ur adhesion to its ma i n difficult for any one to show that it would be e q uitable for treated like the members him to do so. His budget came out under peculiar circum principles, we do not expect to be which shall whereof Assembly in another country, . be nameless, (M D . 11— h he informed the hon a budget is presented, turned upside down, looked tleman below r. Disrae li) — w ho i w o made him no n no account be altered. ourable member for Carlow had certainly at in various ways, but must o (A laugh.) I have no doub t the Chancellor of the magnificent promisee, and who, he hoped, had made Exchequer will be obliged t o us that gentleman none—and now they had another from the . scheme. With rig for any criticisms we hthonoura ebl gentleman. Against the former he had regard to licenses, I think l a financial may offer on the details of his e has erred in the matter voted ; and he must say he did not like to vote against upon what grin- two budgets in the same year. Against the former, lion. of principle. I cannot understandnteto p opposite had also voted ; but their main objec -1 man proposes lay a gentlemen ciple the right honourable gentleman he believed, its being proposed by the leader in tea and tobacco. (Hear, tion to it was, tax upon all traders who deal h the Excise should re. of the party opposed to thom. Two very able, two woo hear.) I can understand w3' derfully clever m , en had proposed budgets in a very short, quire that a dealer who sells tea or tobacco, or any . surveillance is thought neces- time, an e secon , d th d of course, felt himself bound to pro other article over which and why there should be a pose something new. Accordingly he threw over the house n sary, should register himself, who deals in articles which tax to make friends of the voters in the . boroughs i nominal fee ; but why a trader England • he reduced taxation on many articles of mere to the Government should be re- En. , es • and then, knowing it already pay large taxes duty for on his busi- luxury, such as the assessed tax , he did what all his • dto pay an ad valorem carrying would be quite popular in England, quire are not taxed in the same way, Idoing—threw the income ness, while other traders predecessors had been ashamed . of loss to conceive. (Hear, hear.) honourable gentleman confess I am altogether at a tea and tobacco were xempt tax on Ireland. Was the right . . If I found that the dealers in was p aid by the rest of the I quite sure that, according even to his own estimate of her now pay as much as she was able from some other tax which . of the legacy duty,ability, Ireland did not , for instance, in the case Supposing that was not the case, let them see which t burden upon personal property only Ito Pay ? for the West Riding had to which is at presen a what place the hon. mem ber the ro osed na ost should , —then I could understand whyp I confess ?hove l p no ! stand upon in his attack on the Irish representatives. be levied upon yet heard them ; but- Speaking as a member of the United Kingdom, he said tradesmen, who already pay heavy - kl a nd unhesitatingly that there was no one in the reason why a class of they deal, should be called frail y taxes upon the articles in which ey house who had so little claim to credit from Ireland as had he other classes of the a tax not levied upon t the hon. gentleman. There was no man in the upon to pay earnestly hope that the right hon. house who, com munity, and I do earn not having been born in a station of influence, not having gen tl e man will alter this point o f his financial scheme. int upon which I wish taken his place near or close to the Treasury bench at the (Hear, hear.) There is one other po t age of twenty-one; had raised himself to a position equal to that of the hon. member, or had shown so little sympathy for the people of Ireland as had the honourable member. • He adinitted that when the cry of intolerance was raised in this country two years ago that hon. member had breasted it like a man—had stood boldly forward and defied • the clarodur of those who might possibly have deprived him of his seat, though they could not deprive him of the well-earned estimation of the people of his own country. He admitted this ; but when the honourable member said he was entitled, on account of what he did then ' to lecture the representatives of Ireland, the answer was that what he did he did for his own honour, for his own fame, that he might not go down to posterity, notwithstanding what he had done in finance, as a mere bigot after all. The honourable member, who had bee-i many years in the house, mu s t k now well what grievances Ireland had to complain of, grievances which would keep him (Sergeant Shee), though he mainly agreed with the principles of the Government, on the Opposition side till they had the man liness and the courage to redress them. Never did the hon. member stand forward to .save Ireland from her ecclesiastical establishmert ; yet he found fault that the Irish members took no part in the house relative to im perial questions. What part did the hon. rneinber take in Irish questions save to scoff and spura the Irish represen tatives? The hon. member was not only wrong, but ex ceedingly'ungrateful thus to lecture them. Could he have wrested his victory from the landed aristocracy without their aid? Could he have carried free trade without the Irish members had always been voting on his side ? The hon. member said the Irish people were always endeavour ing to get bargains from the Chancellor of the Exchequer. The Irish people, whatever the ultimate result, had so far supported his free trade at a great pecuniary loss to them selves. The farmers and gentry who supported free trade had lost a considerable amount of annual income by mak ing trade in corn and cattle free. The hon. gentleman must have a wonderfully short memory, or must ho mar vellously deficient in gratitude, if already he could say of those to whom he owed his present position that they had been always making paltry bargains with the Minister of the day ; but he would pass from the hon. gentleman, and proceed to give other reasons against the imposition of additional taxation on Ireland. Ireland had suffered con siderably by the opening of the ports of this country—sh e was a sacrifice to our policy. That was better than being a sacrifice to our whims. Did she not, for the whim of the members of the United Kingdom, maintain the whole of the expense of a Church, with a hierarchy of 27 bishops, and 3,0001 priests, and of the fabric for divine worship in every parish ? (Hear.) Was it not to carry out their whims that two large standing armies, the one in red the otherin green, were required for the repression of the people in Ireland? Was not this because we choose—with respect to laws for them as to religion, and to laws for them as to the relation between landlord and tenant—to govern Ire land on principles which the people of England would rebel rather than submit to. He told honourable and right honourable gentlemen opposite that though the Irish representatives were willing to give them credit for being well disposed towards the principle of civil and religious liberty, they could not be satisfied with an inclination, and would shortly be found banded against the Govern ment, unless the Government pursued a bold and generous policy towards their country. Would to God the time had arrived when there would be no party in that house but the party of the United Kingdom. (Hear, hear.) He for one would rejoice if there was no section of the house ktown as the Irish party, with respect to which calcula tions should be made as to the side on which they would vote on every vestion. (Hear, hear.) But he would say that there never could be an end to the Irish party until they (the English members) got rid of their whims and prejudices, and were content to economise the expenditure of the two countries by doing justice to Ireland. In his humble opinion it would be impossible for any independent Irish member of that house to vote for the budget of the right honourable gentleman as it now stood, although he might vote for it if it were modified. (Hear, hear.) There certainly would be great inconvenience in rejecting two budgets in the space of one year ; but so long as the Chan cellor of the Exchequer showed an unwillingness to face the real difficulties connected with this subject, and to re dress the injustice inflicted on the Irish people, no Irish member who had sense of what was due to himself, and to his country would do otherwise than pause before lending his support to the proposition of the right honourable gentleman. (Hear, hear.) Mr. J. L. RICARDO had heard with some surprise the elaborate attack which the honourable and learned gentle man who had just sat down had directed against the hon. member for the West Riding, for having ventured to sug gest to Irish members that they should devote more of their attention to matters of Imperial concern, seeing that the honourable and learned gentleman had himself separated the interests of Ireland from those of England in the re marks which had fallen from him on this occasion. (Hear.) hear, and " No.") The honourable and learned member had spoken of two budgets, but, according to him, it seemed that there ought to be a third budget for Ireland besides the two which had been brought forward for Eng land, and he had declared that he would not be satisfied until such were the case. (No, no.) The honourable and learned member had told them that the income tax was a fair tax for England, and an unfair tax for Ireland ; but he (Mr. Ricardo) could not understand how there could be any fairness in this taxation of the country when they were called to deliberate upon different principles for the taxation of Ireland. (Hear, hear.) He wished briefly to state the reasons for the vote which he intended to give that night. He bad come down to the house on Monday last and found on the votes an amendment to this effect, that in respect to any profession, trade, or vocation, whether the same were exercised in the United Kingdom or else where, for every 20s. there should be levied for two years 5d., for the next two years 4d., and for the next three years 2d. That was a plain tangible proposition, and one they cork' understand. But by some extraordinary ma nceuvre—a manoeuvre which closelyshaved the regulations of that house with regard to motions which might be brought forward in committee—another and a general re solution had been put upon the books stating—as far as he could understand it, for it was not very comprehensible —that no tax ought to be imposed without some adjust ment and arrangement. He believed that there was no man in the house who did not wish that this tax should be adjusted and arranged as far as was possible ; but he cer tainly expected that the house would have been told how and in what manner it was proposed to adjust and equa lise the tax. (Hear, hear.) He was free to confess, that although he had taken a great part, and had made a great outcry in favour of the adjustment of this tax, and al though he had moved an amendment on the subject when Sir R. Peel first brought it forward, and although he had gone into committee with a strong bias in favour of the and equalisation of the tax, yet, after hearing the evidence which was given before the committee, he must own that any adequate adjustment now appeared to him to be tan tamount to an abrogation of the tax altogether. (Hear, hear, hear.) If honourable members would look in the Journal of the Statistical Soddy, they would see there an article by Mr. Farr, one of the most able and intelligent of the witnesses who had appeared before the committee. and they would observe that that gentleman was of opinion that the man who bought Consols at 80 ought to be taxed differently from the man who bought at 85, and he even split hairs to such a degree as to speak of every piece of land varying in value for purposes of taxation, according to the value of money in every year. When hon. members had read these things, he (Mr. Ricardo) believed that they would lay down the book in despair, and say that if you were to have an income tax you could not adjust it. (Hear, hear.) He would conclude by offering to the right hon. gentleman what he might consider the equivocal compli ment of 'saying that he forgave the eccentricity displayed by the right honourable gentleman with respect to the commutation of annuities for the sake of his Budget. (Hear, hear.) Mr. F. FRENCH was somewhat surprised at the course taken by the hon. member for the West Riding and his friends, remembering their repeated denunciations of the inequalities and injustice of the income tax. He trusted the country would understand that if this attempt to equalise the tax failed, it would be owing to the abandon ment by those hon. gentlemen of the principles they had professed. He contended that Ireland was unfairly dealt with in the budget, and urged that there was abundant reason why Ireland should not be taxed in the same pro portion as England in the financial positions of the two countries, in reference to their respective public debts at the time of the union, and in the undue expenditure which had been incurred by Ireland, by English Government. He admitted that the remission of the consolidated annui ties would be an advantage to Ireland, but he protested against mixing that question up with the income tax. 'The total amount to which Ireland could be justly liable was 2,400,000/. ; which would give an annual payment of 140,000/. a-year, while the income tax t o b e i m p ose d, ac 'cording to the Chancellor of the Exchequer's own estimate, ,would amount to 460,0001., or, as he believed, to, at least, 500,0001. a-year ; and including the legacy duty on land, and the additional spirit and license duties, the total ad ditional taxation to be imposed on Ireland, in return for .the remission of the annuities, was 1,050,0001. Ireland was in no better position to bear the income tax now than she was in 1842, when Sir Robert Peel stated that it would be absurd to attempt to impose it upon her. The hon. gentleman next adverted to the proposition of the Chancellor of the Exchequer for an increased duty on spirits in Ireland. Sir IL. Peel had proposed an additional duty of a shilling a gallon, from which ho expected to get 250,0301. a year ; but it was found to be unprofitable and was abandoned ; owing no doubt to the influence of the late Lord Fitzgerald and Vesey in the Cabinet, and his thorough knowledge of Irish affairs. It was to be re gretted, that there was no Irishman in the Cabinet now who could give similar information. [Sir J. Graham — There is Lord Palmerston.] It was true Lord Palmerston had Irish estates ; but he was not resident, and could hardly be claimed as an Irishman. A duty of Bd. a gallon now was equal to ls. when it was imposed by Sir R. Peel, and it was to doubted whether the tax would be as pro ductive as the Chancellor of the Exchequer expected. The right hon. gentleman proposed, for the purposes of this tax, to put the constabulary under the revenue officers. The position of those two forces was very different, the one being civil officers,:acting under the magistrates, while the other was entirely independent of them, and it was not desirable to let loose on Ireland 13,000 additional ex cisemen. It would not be necessary for him to go into thn question of the relative taxation of England and Ireland- He could declare that Ireland now paid to the utmost farthing what she could, and extending the income tax to her was uncalled for by necessity and as for the first most unjust. He objected to the introduction into Ireland, time, of an inquisitorial tax, when ther e was no machinery for its collection, which would add to the expense exe cutive • and also to the proposition with regard of the to the additional duty on spirits, which w police and increase smuggling; and on its present form, well intended it might be if conti nued :uld deteriorate t he the whole, however he believed the budget would be mostunjui,s,te and d his inj d u e: rious to Ireland, and therefor e ho should g cided opposition. Mr. T. BELLEW said that as the ho n. member for Ros common. had asserted that no independent Irish member could conscientiously support; the proposition of the Chan cellor of the Excheque r ; and as he (Mr. Bellew) believed that he could conscientiously support it, he thought he should not be doing his duty to his constituents if he did not shortly state the reasons which influenced him. (Cheers.) He had come down to the house on Monday night without having made up his mind as to what way he should beforee should vote ; but having considered the the house, and the manner in w hi c h i t would affect his constituents, he had heard nothing which in his mind would contradict the assertion he now made that it would be a great boon to the tenant farmers of Irel an d . On the whole he should giv e his support Chancellor of the E xc h equer. the propositi on o f the Mr. SANDARS was anxious to give hi s reasons for the vote he was ab ou t t o give, Particularly as he believed he should differ with many hon, g e ntlemen around. him. (Cheers.) He differed from the •hon member for Roscom mon, when he sa id th at the incom • e tax and the legacy duty were indep en d en t of each other.He (Mr. Sandars) would say that but for the imposition of th e l egacy d u t y on real property h e did not know that he should have voted for the income tax. Thiri:bwtas no new light l e t i n on hi m, for in 1848, w h en the for Halifax brou g ht for: hon. gentleman the m em b er strongly recomm en ded his budget, he (M r . S an d ars ) - recommended the imposition of this legacy duty. In 1796 Mr. Pitt first laid a legacy duty perty, and he also brought in a second bill real property. He carried the first bill, hi , to give up the other, for when it was read ayes and noes were equal, and it was on, casting vote of the Speaker. After that nor any other minister had dared to grapp tion, and the right hon. gentleman the Exchequer was much to be commended so. He (Mr. Sanders) should support although there were parts of it to whi he thought, as a whole financial ' bold, comprehensive, and statesmanlike. Much had been said about the extension of the income tax to Ireland ; and he would ask why should not a manufac turer or merchant, who was making a handsome income at Belfast or Londonderry, contribute to that impost as well as one at Liverpool or Manchester? (Hear, hear.) Or why should not the Irish landowner, a person who had perhaps recently purchased an incumbered estate at tbn or twelve years' purchase, be just as able to pay as nine-tenths of the landowners of this country? He might ask the same question with respect to the Dublin shopkeeper. Provisions were cheaper in Ireland than in England. Why, they might buy a fowl for sixpefice—(a'laugh)—and most of the expenses of living were less than they were in this country. At all events they had no assessed taxes, and they were free from a large amount of burdens to which Englishmen were subject. They were always talk ing about equal rights—let them have equality of laws, and equality of taxation. (Hear, hear.) He thought, in con clusion, that the budget was a most statesman-like mea sure, and would tend to preserve, if not to increase, the prosperity jestrs which kingdom. happily existed in all parts of her 3114* (Cheers.) S!r F. BARING was very glad that an amendment had been moved such as that which had been proposed, because it did not put the question upon any particular point, but went against the whole principle of the budget. The Chancellor of the Exchequer had stated very frankly that the corner stone of his financial statement was the income tax ; because if that were rejected, the budget was of course at an end. Now he (Sir F. Baring) had expressed hi , great and dcoamgafion in discomfort both hw B hen the income t ax was fi rs t introduced,. ileo satisfactionupatnconclusion g ing u osiroindp n et i oah t t fe peace; at the large amount of revenue which iataint her etwrh Majesty'saesr enfoortet fitted had (do vef onhriema permanentre heard n a h t come hues greatest, the time wasm.ea n sn ? r t e o s ne fo w r h u o lt h im ad ate an ly y particular love either for direct or indirect taxation ; but experience had s h own that a large direct impost in the time of peace was not a very easy thing to keep, and to his mind one of the m os t important qualties of a tax was that it could be kept. There were several gentlemen below the gangway who had expressed themselves strongly in favour of direct taxation ; but unfortunately whenever any par ticular plan for carrying these theories into practice was proposed they somehow were always found voting against it. (Hear, hear.) Ho therefore thought his right hon. friend had done very wisely in taking steps for the abolition of the income tax ; and he thought, too, that he had done well not to make any attempt to effect that im mediately. No doubt it would have been easy to have framed a scheme on paper • for the repeal of the tax at once, but it was very doubtful indeed whether the house and the country would have accepted the scheme ; and it was the duty of a finance minister not to imperil the good features of its budget by mixing with them unpopular, and therefore impracticable, proposals. He repeated, however, that he was glad the right hon. gentleman did not contem. plate the continuance of the income tax, because he (Sir P. Baring) did not believe they could ever make it approxi mate either to justice or perfection. (Hear, hear.) And he had one very striking proof of this. A committee had sat for two years on the subject with the " Nestor of Finance" in the chair ; and yet after two years' incubation, it had been unable to devise any plan to obviate the objec tion to the tax. [Mr. Hume here made gesture. of dis sent.] It was quite true that the committee had taken a great deal of evidence, but they had made no report. In this state of things the right hon. gentleman had done what he thought any sensible man would do in such a case ; and. they had the positive pledge of the government, that at the termination of seven years the income tax should be taken off. (Laughter.) It was quite true, that if the opinions of the country should undergo a great change, the tax might still be retained ; but, on the other hand, they could not prevent the country in such a case from reimposing it, if it were abolished now. His own opinion was, that it would be more difficult to retain the tax at the end of the seven years than to re-establish it, if now repealed. (Hear, hear.) But it was said that the budget gave a boon to Ireland in the abandonment of the consolidated annuities. Now, he (Sir F. Baring) did not argue on the strict justice of the case • but, after the report of the Lo r d s ' committee--(hear, hear)—he was bound to say he could not look upon the re mission of a part of these annuities as any compensation to Ireland for the income tax, because she had to a certain extent a right to that remission without being subjected to any additional taxation. (Cheers from the Irish members.) What were the comparative benefits to Ireland and Eng land from the present proposal ? (Hear, hear.) Without attempting to capitalise the different funds, he would take the advantages and disadvantages to each from the whole budget, and also after 1860. What were we paving now He would put out of sight the taxes to be paid by Ireland and England equally, and the advantages given to both — the legacy duties and the remission of the tea duties, for instance. Independent of the reductions common to both, the relief to Ireland would be 245,0301. from the Consoli dated Annuities, while the additional taxation would be 668,0001.—a balance of 423,0001. to be paid more by Ire land. In Great Britain the new taxes imposed would be 403,000/. ; the immediate relief in soap, assessed taxes, post-horse duty, 1,442,000/. ; being a relief of upwards of one million. (Cheers from the Irish members.) Under these circumstances, was it quite fair to place the income tax on Ireland, and thus make it pay 426,0001. additional taxation? (Hear, hear.) At the end of 1860, the ultimate relief to Ireland would only be 46,0001. a year ; to Great Britain it would be 5i millions from the income tax alone, and in the whole, 6,993,00/. ; while the additional taxa tion would only be about 200,0001. for the spirit duties in Scotland, or a net relief of 6,715,0001. (Hear, hear.) This being so, he should have no hesitation in refusing by hie vote to extend the income tax to Ireland. (Cheers.) He would make that country pay its fair share of taxation, but nothing more ; and he hoped they should be able to remit a part, at least, of the consolidated annuities, with out imposing any additional taxes. (Hear.) Lord LOVAINE said the measure was too extensive to be considered as a whole, especially as it was to extend to seven years. The guarantee for the abolition of the income tax must depend entirely on the tone of the next Parliament ; at present it was wee di little more than the paper it was printed on. He believed that the surplus would be ai.sorbed, before 1860, in the remission of indirect taxa tion now so popular. The Chancellor of the Exchequer himself admitted that the realisation of the surplus was dependent on circumstances over wb 4 ch we had no control. Burdens had been paid. He listened with considerable in terest to the speech of the Inn. member for the West Rid ing, which he conceived tff be unanswerable. The hon. member's sympathies had always been with the liberal party, and his appeal to them was worthy their most seri ous consideration. It should be remembered that the in come tax would only be on the amount actually received, that it would not touch farmers whose rents were under 2001. a year. The new taxation was laid on those shoulders which had suffered least from the famine, and had gained most by the general cheapening of the necessaries of life which had been the effect of that direct taxation which England had hitherto borne alone. He should be glad . to raise his voice in favour of equal rights and privileges to his fellow-countrymen, but on the other hand he thought they ought to bear an equ a l s h are o f th e i mper i a l b ur d ens . The Marquis of GRANBY had always his opinion that the income tax was an unequal and an unjust tax, and that opinion had been rather confirmed than otherwise by this debate. He had the authority of the Chancellor of the Exchequer for the soundness of that opinion. He agreed in all the facts and statements of the right hon. gentleman, but he dissented from his conclusion. He agreed with him that it was a tax they could not make fair or equal or just, and the conclusion he (the Marquis of Granby) came to was that they ought, as soon as they possibly could, to get rid of so odious and oppressive a tax. But instead of that the right hon. gentleman proposed to extend it for a longer period than it had ever been extended to before. It was true the right hon. gentleman said at the end of seven years it would expire, but looking at the changes which had. taken place, notwithstanding the right hon. gentleman's talents, he thought his being in office at the end of that time was exceedingly problematical. If it was continued. till that time he thought a majority of the house would become paupers. (Laughter.) The hon. member for the West Riding asked why the income tax was to be kept solely for a war tax, while customs and excise were to be kept on in war and peace, and that the income tax was as good a tax as customs and excise. He was not the person to defend the excise duties, and he should be happy to see the hon. gentleman voting for the repeal of the malt duty the next time it was propeaed. With regard to the cus toms duties, numbers of these duties were repealed every year. The hon. gentleman ss.id he knew a mode of getting rid of one objection to the tax, and he alluded to the practise in America. where tradesmen did not return their own income, but they were assessed by the as , the y might in England . thusth they could Soon f not afterwards, ho cheat the reve: ov ue e ma inigh r, he said the great objection to the tax was that per sons did not like to have their affairs overlooked, but the very plan which the hon. gentleman recommended necessi tated the opening of their books to the assessor. The Chan cellor of the Exchequer had shown clearly t hat the taxation on professional incomes and on real estate was about o m n es es pay 7d. payingailnptrhoepeportuynd,nwhheileproprofessslozi: taxl inland the proposed hon. gentle mantwo millions a-year in addition. but 9 th d e . basis,t wn asa fair and just tax, independently of the income tax,iw took the legacy duty on its it point, and show that he was ready to meet him on that _ and said that, that of late years f th landed wet en in favour o e eresu, e s f d e r t h ol e the local burdens that were im. l u e n g tr a t existing n h wi circumstances, seeing but of othor classes, seeing land, and that they had rerflem whether it was fair and just to Im pose on land, and the b e i. l b iti o u g r dpaealni these eesland regarded ndfacts,t9, x thehe insteadtaras k n of the legacy duty; gentleman with the • pose this tax, concurrently income tax, upon them right hon. Sir C. WOOD said two parties were opposed to the budget. The noble lord who had just sat down f • l pre sented one class of opponents, namel the l air y l'e‘ y,landowners The other opponents were represe nted land. The latter objected altogether to b members for Ire. income tax to Ireland. But did the am the extension d of the the extension of the income tax to Irelal ,ment object to the amendment say that %eye was n yt: ' (Hear.) Did land, that greater consideration oh an hill- unfair to in the budget ? Why, the amend m e nt tto be shown to land verse. The amendment said,,,DO said directly th e re. tax either to people having bet ° not extend the income unless you make a distinction • we f en 150/. and 100/. a-year p fessions." Well, then, if the inblevolir of trades end Pr°. near him representing the la ndednl!rd and those who sat amendment proposed by the h interest voted for the they voted for this, that a f urther or:tnember for Hertfordshire, trades and professions , which boon should be given to would make it more unfair. He was not surprised then , should feel astonished at that the member for Malden the speech by which 'it wan • faced. The representatives of the l a nded pre this e interest both in country and in Ireland, would do well to consider what was the real purport and scope of the amendment before they voted for it. (Hear, hear.) He maintained that the amendment was more adverse to the landed interest than the proposition of his right hon. friend, because it proposed to give trades and professions an advantage which land would not enjoy. That might be wise and politic in itself, but at all events it was not for the benefit of the landed interest. (Hear, hear.) As a landowner, he would say now what he had often said before, that the interests of all were bound up together, and that the trade and manufactures of the country could not flourish without e land. participating in their prosperity. (Cheers.) . _TI landed interest had before now neglected the e .g o vr s :vi!._in. had been given them from his side of th e 1 1 rop : sed ' u an ' what was the consequence ? Hie nobl is e e f d n ; a P and a few years Bs. duty on corn, which had been ta refused off. (Cheers.) The afterwards the whole duty Disraeli) ii) ma de a proposal Trigg right hon. gentleman ( MI. in ty on personal pro: bill to extend it-to u but he was bb ad a third-Gm& nly • t neithet.a , _ 4• a ; pie 1 04>% ,„ ChaneM: I for ha ; 1 + 7 1 " 1 "b the bud: • f -- - -- hick he df - scheme, it rfsm av ce. (Hear, hear.) • a • t ......"''''". ~.....' 10,1 1 JA' aivg thel xrdi aces ioo , a