The Press.
London, England, 1853-05-07 00:00:00

THE PRESS.

sition in his power to the continuance of the tax without a
modification of these schedules. Himself, with friends
around him, did upon that question represent, and were
identified with, the mtertsts, the feelings, and the judgments
of vied numbers of the must useful and must meritorious
clams of the whole community. In the names of those
parties he told the Uoven►ment that they would ultimately
be driven to yield to force that which they refused to jus-
tice. They would at last be compelled to own that those
injurious, those offensive inequalities were a burden no
longer to be borne ; that the voice of the people had con-
demned them, and that the voice of justice demanded that
they should cease. ( Hear, hear. )"

Mr. LowE dissented from the propositions advanced
by Sir F. Kelly, and contended that as their results
went to prove that every class, under every schedule,
paid too much income tax, this universality of in-
justice constituted, if not perfect justice, at least the
nearest approach to it which would be found practi-
cable. In one sense only could he admit the income
tax to be unjust—in that it showed, with almost all
other taxes, the unavoidable character of injustice, if
looked at per se. " Taxation was, however, a system ;
and a tax, though unequal and unjust by itself', might
be both just and equal when it formed part of the
general system." Viewed in this light, he believed
that the income tax could not be considered unjust.
He took credit to the Government for proposing the
seven years' renewal of the tax, and for extending it
without exception to all classes of Irish incomes. In
so doing they had kept the advantage of the country
in sight, though at the saeritice of temporary popu-
larity :---

" This budget had not been framed with any mean, ser-
vile wish to court popula►ity. It might have 'wen wise to
propose a renewal of the tax for only three years, or to
limit the tax in its application to Ireland to funds and pro-
fessional salaries. Rut his right lionintrable friend the
climicellpir of the Exchequer had neglected these means
of temporary popularity, mid had frankly laidhis own views
before the country. For this reason he believed that the
Chaneellor of the Exchequer was entitled to the considera-
tion of the house, and that his conduct ill this respect
would do him more credit in the eyes of posteritytiuur
even the masterly eloquence with which he laud introduced
his measure."

Mr. I. BUTT viewed the prospeet of future aboli-
tion, under which the Finance Minister wished them
to accept an unjust and burdensome tax as utterly fal-
lacious. How were five millions a year of surplus to
he derived in 1800? There VMS a million given up
on soap; three millions on tea ; 50,000/. from attor-
neys ; si,oool. remitted in favour of persons who
kept more than one carriage; 37,000/. to those who
had more servants than one. To secure these remis-
sions the income tax was brought to bear on the
struggling clerks and traders who earned 1001. a
year; and in the future there was little just ground
to expect that. the burden would ever be removed.
For Ireland he declined to sue in foruit pauperis, and
was willing even at the cost of an income tax to wipe
away the taunt that she did not contribute her fair
share of taxation. But, he wished to ask the house
to appoint a committee to fairly inquire into the whole
question respecting the financial relations of Ireland,
especially with regard to local taxation, and was fully
persuaded that no man could never come out of such
an inquiry without being convinced that she was
alreita overtaxed.
31r. Sergeant 31r nett V recollected that tlie late
Chaneellor of the Exchequer had proposed also to
levy an income tax in Ireland, and that in DilS the
member fur Marylebone had submitted a like reso-
lution, for which Mr. Disraeli had then voted. By
the acts of all parties, therefore, and from the gene-
ral tone and temper of the house, he felt assured that
the impositioo of the tax on his country was in-
evitable. Having come to this conclusion, he fbund
several reasons why his countrymen ought to recon-
cile themselves to it. After all, he remembered that
taxation was but one out of a multitude of objects
they had to regard. What Ireland wanted was a
system of good government, and that he thought
they were new likely to obtain from the men who
were now in power.
Mr. Coxolxv showed from figures that Ireland
contributed more than an equal proportion to the
imperial revenue already. Her gross income was 20
millions, that of England '2541 millions, being in the
proportion of 111 to I. and yet the former paid
4 millions out of 51 millions of taxation. .

Mr. Itocni: believed that the amount of income
tax to be levied in Ireland would not prow invari-
ably bean y, would fall on the persons best able to
sustain its weight, and would be completely reim-
bursed by the alleviations they were contem-
poraneousl to reecho upon articles of consumption.
Mr. Disa.vili gave his entire approbation to the
principles on which the present financial scheme was
founded, geeing that they were identical with those
he had himself propounded some months ago from
the Treasury bench. He had then contended that
the time was come when our financial policy must be
assimilated to our new commercial system ; and had
urged, as the only means of accomplishing that
assimilation, the necessity of completely revising
the whole system of taxation. Both of his proposi-
tions had at the time been met by Lord John

SATrRDAY,

Russell in a spirit of incredulity if not of ridicule.
He rejoiced to perceive that the noble lord had now
changed his opinion. Nor was he the only convert.
Mr. Lowe had that night made a speech in be-
half of the new finance 'scheme, from which Mr.
Disraeli proceeded to extract various passages and
contrast them with other dicta of the same honour-
able member, uttered before he took office, con-
demning the principle of remitting taxes so as to
creatc, a deficiency which had afterwards to be sup-
plied by new imposts, a principle that formed the
chief feature in the new scheme which had so won
upon his admiration. Detecting and rebuking further
inconsistencies in the opinions pronounced then and
aforetime on this head by the member for Cambridge
University and the Chancellor of the Exchequer
himself, Mr. Disraeli adverted to another point
whereon his policy had been impugned by members
of the present Government who now were industri
ously imitating it. This regarded the prospective
character which he had advisedly given to his
budget:—

„,.rent as was the indignation because I had recourse to
the first method which watt necessary to carry out my
policy—mutably, that 1 should create a:deficiency and sup-
ply it by new taxation—their indignation was still greater
that I should presume to anticipate the management of
our finances to a period more advanced than the termina-
tion of the current financial year. (Cheers and laughter.)
1 must quote on this subject the words of the hon. mem-
ber for Kidderminster, because, as he shown us to-night,
he is not only un honourable member, but a very high-
minded member; he has shown us that he is one of those
who never will sacrifice anything for ephemeral popuhuitv ;
that he is not a man who will to-day say one thing and
to-morrow just the reverse, to gain a temporary pordatrity.
Listen to the words of the honourable member for Kidder.
miuster. 1 quote his speech because it was a single
speech till to-night, and because it was a speech which re-
ceived a memorable reward (Cheers and laughter.) He
said that the right honourable gentleman (myself) had
given them two budgets to eonsider—tme for 11'S13, the
other for I st7)-I—and that the wisest man would have
enough to do to anive at a correct view of the financial
condition of a great country for a single year. (Loud
cheers.) And now we have It budget for seven years ; and
not content with this, not content with regulating our
commercial arrangements and taxes for that time, they
are entering upon financial operations that fix the rate of
interest for nearly half a century. (Hear, hear, hear.)
Really, for statesmen who will not say one thing to-day,
and another to-morrow, to win an ephemeral popularity,
for men will not sacrifice their opinions for an object of
such a character, I think this is rather a troublesome con-
trast to have occurred within the space of four months,
the only difference in the circumstances of the case being
that the member for Kidderminster of four months ago is
now the Secretary to the Board of Control. (Cheers.)”
Having expressed his approbation of the financial
scheme now proposed, so far as its fundamental prin-
ciples were concerned, Mr. Disraeli turned to examine
its details. First he alluded to the seven years lease
which Mr. (iladstone proposed to take of the income
tax. His supporters in Parliament and the press had
objected to provisional budgets," and argued that it
was disgraceful and injurious to the nation to leave
an item of tive millions a year dependent upon the
annual vote of Parliament. But of old times, and
down to no great while ago, as he reminded the house,
this very control was accepted and insisted on as one
of the safeguards of our liberties, and by liberal mem-
bers as the sole hope of securing au economical sys-
tem of administration. Sc) lately as WU it had been
admitted by Lord John Russell himself among the
constitutional principles of government that the
Minister of the Crown should every year have to
come to that house for the great proportion of his
supplies. Another detail respected the assessment.
Mr. I iladstone proposed to let the tax go forth re
newed with all its inequalities upon its head. He
Mr. Disraeli ) had designed to assess the income tax
according to a graduated scale. The precise details
of his scheme had never come before Parliament
because he had complied with the wish of the house
and taken the vote upon his budget as a whole. The
assessment scheme had therefore remained in outline,
and was possibly susceptible of improvement upon
his first suggestion. But he had sought to obtain
the sanction of Parliament to the principle of gradu-
ation, and this principle he now proceeded, by the
citation of many striking and familiar instances,
to prove just and expedient. His whole scheme,
he remarked, had been based upon the fact that the
introduction of unlimited competition hail thrown
undue pressure upon the owne a and occupiers of land.
This pressure he had hoped to relieve by lessening the
cost of production. Starting for this he hail
ro pposed to revise the taxation, but had begun by per-
forming an act of justice to the commercial and pro-
fessional classes, in trying to equalise the incidence of
the income tax, and yet the present Ministry, who stood
upon the support of those very classes, now attempted
to renew the tax without an effort to remove its injus-
tice. That the Chancellor of the Exchequer could
ever keep his promise of abolishing it he looked
upon as impossible, and showed why :---
" The first reason why I am incredulous is, because I
see that the spirit of the times in which we live is hostile
to the abrogationof the tax. (Rear, bear.) I beg the house

MAY 7, 1833.

to reccollect the various aspects which the income tax has
assumed since it first was brought under our notice by Sir
Robert Peel. It was first of all proposed for the purpose
of supplying a deficiency, in order that it might create a
surplus with which to deal with the indirect taxation of
the country. Then it was continued again for the sole pew-
pose of creating a surplus which should allow you still till.-
ther to deal with the iudirt•et taxation of the country.
Now, what is the form that it assumes at the present day ?
It was no longer proposed again in order that it might create
a surplus with which we should deal with the ietlireet tax-
ation of the country ; but we have so tier advanced that you
must grant the income tax to support your revenue as at
present established, and as it is necessary at present
to meet your expenditure : and yon are absolutely. while you
are asked to extend the income tax, asked to lay on other
taxes to the amount of nearly three millions, also to deal with
the indirect taxation of the country. ( Hear.) Ceder these
circumstances, when we see such rapid progress made in
ten or twelve years, a man must be shutting his eyes to all
that passes around him—he must be absolutely eluobser-
Yant of all the signs of the times, of the temper of metes
winds, and of the thoughts and habits of the people among
whom he lives, if he could slimiest. that the income tax,
having already served its first office of creating a surplus
for dealing with an indirect taxation, will not virtually
take a perpetual part in our revenue. Nay, your having
recourse to fresh taxation in addition to dealing with in-
direct taxation is a tact from which he MOM be the must
incredulous of men who supposes we should suddenly re•
trograde, or that while we are incensing and enduring
increased taxation in order to deal with • indirect taxa-
tion, we should in the interim give up the income tax which
was first proposed for that 'impose. ( Hear. hear.) Why
should we suppose that the tupunents which at present
prevail with regard to taxation should so suddenly cease to
have effect? What argument in favour of removing the
tea duties that does not apply to the wine duties? (Hear.
hear.) What argument in favour of removing the excise
upon soap that does not equally apply to the abolition of
the excise on paper? Cheap sugar is one of the bless-
ings of the age. Why should you Hot have cheaper sugar ?
(hear, hear) We have already lied tobacco brought under
our notice ; and I am reminded that the English smuggler
may always make a fortune so long as our immense impost
upon that article remains. (Hear, hear.) 1 have also a
second reason why 1 think this tax will not terminate at
the end of seven years ; and that second reason I thud in
the whole scope of the financial policy of the right honour-
able gentleman, in all his antecedents, and in the whole
of his conduct and career. If the arguments of the right
honourable gentleman, not. only upon this but upon former
occasions, mean anything, they mean we should
tcrrui-
nate, if possible, perhaps at a dentine but at a certain day,
the whole of the revenue raised by customs. That is
the natural and inevitable inference from the pmcetelimee
of the right honourable gentleman. lam perfectly wiling
to concede this, that when the right honourable gentleman
held out the prospect, as he did the other night, of our
getting rid of the income tax at the end of seven years. he
spoke with sincerity, acted with perfect conecientionsness.
I have not the slightest &nee that the right honourable
gentleman, at this moment, sanguine in his projects, and
anxious to lix their success, believes that there is a very
fair prospect of attaining that end. I have not the slight-
est doubt, if the right honourable gentleman were Chan-
cellor of the Exchequer in 1800, although it might be
Funerary to his financial convictions, although it might 114!
in total defiance to his commercial policy, he is so temscien-
tious that It is quite likely he would resign °thee sooner than
propose the continuance of this tax. lint then vvlent should
we see? We should see him doing as he 011ee did on the
Maynooth question—he would resign office, and would
thus act as a man of the highest conscientiontmess. He
would resign his exalted station in the Cabinet, and then
probably from beneath the gangway he would himself re-
eommeud the renewal of the ineome tax. (Hear, hear, hear. )
That be might do with perfect honour—sactifiee himself
and save his country. (Cheers and laughter.) That is the
future prospect before us."
This dilemma then stood before us. If the tax, as
he believed it would be, was a permanent one, were
we authorized to continue and extend it, with all the
unfairness and other odious qualities it possessed?
If, as the ministers assumed, it was only temporary,
was it wise or politic to introduce the impost to new
countries and new classes? Under that dilemma, be
contended that the tax should be adopted for the
shortest possible time, and in the most mitigated
form. Either we should adjust anti equalise the tax,
or; if *hat were impracticable, we should henceforth
devote every farthing of our accruing surplus towards
its gradual entinetion. Addressing himself to the
Irish side of the question, Mr. Disraeli then com-
mented upon and strongly denounced the compro-
mise offered by cancelling a Is:•ge debt as a counter-
poise to the imposition of a new tax, and then briefly
explained the reasons which had induced him, when
constructing his own scheme, to abstain from inflicting
the income tax upon the lend of Ireland. The right
hon. member then extended his purview over the
whole range of the Ministerial budgetary project.
One objectionable feature seemed to him to prevail
throughout the entire scheme :---
" It appears to me that the whole of the financial policy
of the right hon. gentleman is conceived in u spirit of in.
justice to the land. (Cheers. ) Now, this is a subject on
which I have no wish to indulge in deelamution, as the
son. member for the 'Wes, Eiding phrases it. lam wady
to establish what I consider the truth of inyepinion by
reasoning and by facts ; and as I plead for an interest not
sumunded by any artificial legislation—as I give yial..and
sincerely give yon, credit for wishing that all classes of the
community should. so far as is possible, receive from your
legislation, especially upon fiscal subjects, justice-1 trust

THE PRESS.

you will listen to the ft.w obseiNatiolis 1 have to wake with
temper and tolerance—(Hear, hearl—that you will not
Permit Luivient prejudices. or the recolleetions of former
tends, to divert your minds from the grave consideration of
thee filets which lam about tee hey before you. Hear.)
Now, 1 would ask the committee to view fora moment the•
state of our mecum. in its amount. if you look to the last
return, you will find that the ordinary sources of our rete-
line. deducting that income tax• which was originally pro-
posed as a tempontry tax, and which as a temporary tax is
the basis of the financial scheme of the minister, tetneolun
tee about 16,000,114NQ sterling per annum. 'this great
comitry. with the most extensive commerce of modent
times. the most admirable. iminsfactures—generneel, as we'
are told, by the great towns—this country eel progress raises
an impimdleled revenue to the amount of ..Itt,lloo,olllV. per
annum from its ordinary sources. And (Ibsen e this, that
one-fourth of that revenue is raised by a ditty IMOD a single
crop of the British farmer. (t 11%erage of
the united duties which you levy directly or indirectly
upon barley is upwards of $11) per cent. Now let me.
show the committee how this system operates, curd
how it must continue to operate, under the iinamial
policy recommended by her Majesty's 4. len enintent. I.oa
are called upon I this kie.lellte to dour with the tea duties.
You are going to reduce the duty on tea by mar' than 100
per cent. You are going tee bring that article into increased
competition with those beventges which are produced loom
the ieroductions of the British framer. 'rya will
pre,bably become a substitute to a great extent for spirits
anti for beer, which are produced from barley. There are.
perhaps, many hon. gentlemen opposite who will say that
they have no objection 111 ten or tee wine becoming a Nuitsti•
tuts for spirits, whisky, gill, or beer. it' that is the natural
course of human ettlitint—if that change resulted front a
concomitant change in the habits, feelings, and tastes of
the people, lie would lee a very unwise Inn who would set
his face against such a change ; but it' that change is pro.
diced by the foreign produetion entering into competition
with the British product, with the immense advantage of
being taxed by one-half less. then their substitution for the
pnoduction of the British farmer is in fact not the eons',
quenee of u change of taste in the pis but of your fiscal
injustice. A sum of eleven or twelve millions a year can
never be raised without being paid by the. ruusuuer, RIO, if
such a sum be paid by the consumer, it must inevitably
tend to restrain industry and commerce, and to cramp the
energies of the producer. (lieu,, hear, hear.) Now, it is
of great importance that we should deal with the excessive
indirect taxation which attaches to many foreign articles.
It is of great importattee that we should extend
our commerce with 11061 Mid I hina, and endeavour
tee 'dare it Nam a sounder and a broader basis, and unit is
undoubtedly one reason why we should yie.lel the duty on
tea. It is also of great importance to increase our trade
and commerce. with France and the mottle of Europe and
that, too, is a mighty reason why we should deal with the
wines and brandies of France. But, irrespeethe eel politi-
cal justice, you have to eonsider the. fiscal 4`1111S1.11111.11el•S
which 11111/4t, acerue. if you persist in lessening your inelinct
taxation upon Chinese tea and French wine, and at the
saute time leave the enormous impost still existing on the
malt and spirits which are raised in this country. ( !tear,
bear.) IN'hat must be the consequences of articles of
foreign products, like tea and wine., coming in at it rellueed,
and, if the systent of the. Chancellor of the Exchequer Is.
ever consummated, perhaps ut it nominal duty, and sup.
planting beverages which am maimed from the barley of
the British cultivator of soil? will 1114'11 liceolue
Of your revenue of eleven or twelve. millions" ply every
considenition of sound finance, irrespeetive of political
justice—which is a question of cull higher consideration
than sound limns'—yem ought tee take can. that, alien you
are Winging in articles whirl' cutter into etanpetition with
articles produced ley the British vultivutor of the soil, you
st at least take care that the competition which he'
enters into is. as you say, one. of ' unrestricted elanetition;
(Hear. hear, hear.) But. what is the vicuna. recommended
by her Majesty's NI inixteise? While they are proposing to
reduce, ley more. than BM per cent., the tit\ on tea, and are
waiting oily opportlitlity tea 111'111 111 tile. MOM'
manner with wine, they are allowing these. foreign !alleles
to enter into competition with articles of British growth
which are subject to a ditty of '234) per vent—( bear,
hear I—the. only propositiem which they make with respell
to this immense amount of tlomo .st ie. and indirect faxen ion is
to add halt' a million to the RTIIIIIIIIt %chid' is uhrudy felt to
be• so oppressive. (Hear, bear.) So far us the justice eef
the policy of her Majesty's Government as to land, with
respect to dealing with indirect taxation, is voncenied—and
lam asking no favour for the baud—l should lee very glad
to know if tiny honourable gentleman JJ 11l g the• most
extreme views of unrestricted 1.11,111101111111 11111 vindicate
such a peaky ? ( Ilear, hear, hear.) I f the finativial policy
of the Chancellor of the Exelicquer deals in so unjust it
measure with tole indirect tax tot regards land, whet is lr
doing at the same time with our direct !axe.? lle.re is it
farmer who produces a crop of barley—and the. duty nlsan
barley affects the soil eel' the whole kingdom—and lee finds
that. his product, with en immense impost upon it, is placed
in eine‘peeted conipetition with his foreign rivals who hone
te pay u much redtteed rate, and lee fondle in addition 111 11111.1
that the indirect tax upon his harky is increased. But
\\hat more has he ? When he leaves tin' domain of indirect
taxation, he Innis the Clutnesdlor of the Exchequer, who
says, You will meet this inereasesl competition by an
increased direct impost, and in addition to all this, and in
order to sustain pat in the contest, we ane going to put
upon you an income tax.' (Cheers and laughter.) That
is the position of the cultivator of the. soil ( Hear, hear.)
Whitt Is the condition of the toroprictor of the moil, who has
been told to devote his capital to the improvement eef his
estate? ( Hear, hear, hear.) You are going, tee propose a
tax, which I'oll call extending the legacy duty to land. which
will act as /I direct tax of a considureilde aineault upon ull
re-al property, and of course. if upon all real property, in a
very great degree, if not mainly, upon land."

After recapitulating some of the historical itt►ei.
dents etainected with the legacy duties, correcting the
misstatement that l'itt hail ever proposed to include
land within the range of that tax, or that • landlord
Parliament had thrown out the hill, Mr. Disraeli
postponed until dais:peel& resolution came before the
house a full disseetion of the proposed tax upon sue •
cessions. Submitting, then, that he had established
his allegation of injustice to the land" against the
present scheme, he went Oa to 01161 and scrutinise
its general results:—

"We hare lived to see eery strange timea. I remember
when Sir Robert Peel proposes' his first income tax. I res.
member the noble lord the leader of the llowto of Coup
mons rising in his 'dace. and welt the traditionsiry spirit of
Mr. Fox denouncing Otto intpest as Mr. Fox denounced
the legacy duty, because the noble lord, as well as Mr. Fox,
hail soma feeling bir the 'and which his forefathers Do
long tillornesi. I naitember the noble lord's sultutinitiou 10
Sir 1641..0 Peel The noble lord could not deny theru was
al for hr dual just kit office, and knew perfectly
well the state tie his trensitiy—ut lat411 I—but the nuld•
lora said them Ml' ether Divan% to supply the deficiently.
Anything but this odious, this unjust, this intsputitlile,
this inquisitorial income tics—(ruti.lted laughter I—are
the epithets whirls the noble hint used. Ile would not
hear of the intssiiir tax. Anything, said the noble lord, but
this. You have got a tleticitatev, why do not on supply it
by applying a legacy duty to hand" Well, the uuble lord
has applied a IlsgAry .1111% to land, but he has given in the
iuranie tai‘ Thal' is the fete of England;
and now what is the fate cif Intend ' Sir Holbert Peel did
not propose stn i11t.01114. tax for In limit, lint he propelled
one foil' England. Sir %deal l'eel thought there wens
coustitutiiiiial awl legal nmis which pe.vetittsl hint,
even it he had w 'shill it. from appljing the Meow tat to
Ireland. Sir Peel said, ' I must have in equity
some substitute. I will propose a substitute, and that
substitute shall be it they upon spirits.' So Ireland gut a
spirit they neut.:id of the iitisime tax, mud England got the
inc • ttix instead of the legacj obey proisssed by the
noble lord. Hui: do ureters stand now ? Why, Etighuel
hits got both the income tun owl the legacy duty, and Ire.
bold has got a spirit duty and the ineonie tax tom (t'lleera
and laughter.) Strange ride, that Will countries, from a
inistry of ' all the talents,' shined receive such sweeper
lanai blessings, Renewed Insighter.) 'l'here is 'neither
point in the budget to which I ant otaliin4l to refer for a
moment. The tight lismourulde xwaithasinte the I lintwellor
of the I.:satellites. has project tor •liasilasi'S I dare
say many of his siititsirtias lutve hears' something Onset.
There has been a gloat I.lllllllltltt and went llllN`Ont4int iu
tits. esintery 'tibial this subjeet. awl, unless I misunderstood
the right limn ga •111 lonian the other night, MS opinion
upon it is itireailv shaken. 1 !lour. hear.) I should him,
supposed that a .11 Mister of Finning. would nut have taken
allt.ll li stop am proposing lieeitsing for trades without welt
weighing its cliiinteter and eslnhequences, Snell a plan la
not to he taken tip without careful considennion, nor is it
Its he lightly relinquishes'. It is a very great auliject ;
it touches the trade sit' the i•otititr, the retail node, the
most tritslo.r slut' el iiiiii tunny. the tenet irritable
mid the most lively noel sensitive to anythinglike an attack
upon their lintinees. ( I icor, hear.) The system of lie
cruces Illrhldr., too, saline sit' Illy most important Vtlill4ie
%jilt direct texation. Some have pro•
poised it 110.11 lilt It tiflrtilll •111614litItte for the (airtime tax ;
ban it 11111N.:IIN lion ill 11l is, as in other avows. you ace (ii
Intro licellaril HMI illa'ailllo tax VIM ( A laugh.) Such, at
all events, wits the uljteinnl lobos of the (Unwell's,* of the
Exchequer ; lout 11141'.. Isaac great 11111 l loons ittol throat•
tent in lila. rounder. anal alist alai we now Ni'.'? Ws. tWe the
Silliar I'hnnerllor eot'i he Exi•liequer rising up in his place and
isslutitting the absoilets. twee•sity of the seal'. 'wing altered.
I hilt l• uo 111111111 the 1111111 will ultimately Ile given up.
Now mirk the ilitierencr lei wren the treatment of the
population of the towns and ilia' of 'how. entaweetiNi with the
Lund, (Hear, hear.) There is nit the slightest doubt
that the Climicellor of the Exchequer winds! never liana
iiitapalawal lirolli.es 10'110'01 lila:III hi hi" a „lila,
and proper he., stud not stilly just lett piditis.. Well, but
he changes his opinion in four.atultwenty hours, when
the Intik,. his, , and tell him they will mit clithin• the flys•
tent, Nut the fanner must bear his income tax : the pro•
prietor ill* the ...Ilil bl.lll* his increased burden* and his
direct titxtition : and the cultivator sit the moil t find
that his lewdest of indirect twottion is eitiillessusly row
v teed, and that he has. ire .1i rivals in the field fur the
articles he prsittees. Ile Inlll rIIIIM ; he is to get Ills relief ;
the orders are given : the delegates wait, and the Minister
trembles.(''hire's,)"

This result he traced to the opts at ion of a principle
ot• recent introducti,si, but wlti•le Was 41116111 y a source
Of injury to the es attar.% of indignity to the Mi-
nisters of the t* lw it. I.:lectoral privileges in the
hands of certain cheeses were now, he feared, appro_
',rioted to the solo end ot• securing their own exemp-
tion front -
" Than 11r. " I coat conceive two
femme iii (air •rata ii tdttiou noon. fearful, more to be
deprecated, fuel acme to Is• c....4%ted, It'hea•rr.) Why,
what loss been tun• I' .II; • of the disturbance of count/ilia.—
of the falling of elsiue• •'.' It has Is•en the existence of a
clam; exempted liaon hixittion. ( !fear.) I see no differ-
ence between the noble and the privileged Wbac•
violist. !mull l.n::rhtrr and checrs. l Nly sense of jtuitice
in tuutt•r, of tomtit,e i. estil3ll oittrage.l whether it is the
Lawless seiinc sir that voila•. to the t lutneellor of the Ex.
chequer will 11111 io hooch him with 1111 impost
that sill oiti4lit to •ill• wliethel• it is the tnulestuan who
has a In!. %ot•. 'I eireitiostativea are equally full of
disorder and di-ease. and I vented doubt that the result in
the one cuss and in the other moat he equally fatal. 1 feel
that those privileged elitist% must be the classes that will

I

suffer, though they may new reap'an undue and an unholy
harvest from the power they possess; nor can an electoral
system endure which will permit such scenes as are
now almost yearly enacted by the House of Commons.
(Cheers. )"
Ministers and their members encountered remon-
strant landowners not only with a denial of justice,
hut with taunts and jeers. The Secretary of the
Board of Control had indulged in that exercise, fol-
lowing the example of a greater man, Lord John
Russell. lie had taunted the country members with
having refused an its. duty, which they should lime
taken when they could get it :---
" That jeer has now become so frequent—it is so stereo-
typed—that I think it necessary to say what will probably
prevent its repetition. I A laugh.) I think it would be
but decent in the noble lord to remember under whose ad.
vice and at whose urgent instance we did refuse en Ms.
fixed duty upon corn. It is far from my feelings to depre-
cate t►e comprehensive mind which could conceive so vast
an idea as an Me. fixed duty. I A laugh.) I give him full
credit for all that he deserves in that respect ; but when
he remembers who the statesmen was under whose tulviee
and at whose urgent instance tlust proposal was refused—
and when the noble lord remembers those by whom he is
now surrounded—( loud cheers from the Opposition )—wheu
the noble lord remembers that he has thrown away the
Whig party, anal that he has accepted u subordinate office
under a subordinate officer of Mir Robert Peel—(renewed
cheers from the game quarter )—I think the noble lord
may find that the time has come when these secs& and
sneers should cease. (Cheers.("

Another section of members assumed a tone of great
authority on these questions of finance. This was
composed of men who boasted themselves as being
representatives of the great towns, and had eulogized
the budget as a triumph for Manchester. Ile (Mr.
Disraeli) had hoped that the old feud between town
and country was now defunct. There might be a
difference of natural interests between them, but he
could not believe, as they were told, that there were
moral, social, or political differences also. But it
was from the land, after all, that the national gran-
deur had sprung -

- _
" What makes this country great then ? The Hatband
character of the country—(cheers)—the natismal charac-
ter of the counitiy that has been created by its institutions
and by the traditionary intlueiwes that have invested those
imititutiona with incontestable authority. (Cheers.) But
these institutions spring from the dual—they are tbsply
and broadly planted in the soil—and that soil is not in the
possession of any exclusive class. (Cheers.) The MO'
chant or the manufactiimr may deposit within it his mete
ululated capital, and he may enjoy those privileges which
its pusseaaitsi entails, and perform those ditties which its
posiaeisaion also enjoins. (Cheers.) Why. then, this
hostility to the land? 1 say that every, man in this house
is deeply interested in maintaining the prosperity of the
land of this country ; 1 say there is 110 man in this blouse
who wishes to secure that prosperity by unjust legislation.
1 adjure those gentlemen who are the representatives of
large towns to condescend to ponder over these observa-
tions, and not to he led away in our present debates by
the prejudice of former discussions, but clearly to under-
stand the position in which we now stand, our different
relations to each other, mid that we are alike interested
not only in the greatness of this country, but in the ex-
latency of the institutions of this enuntry. is them take
another course--1 trust they will not—but of this I feel
convinced, that if they are still alienated front us—if they
still proceed in the way of illusory progress they
may arrive at the goal which they contemplate--they may
aehieve the objects which they have set before them hot
I believe they will be greatly disappointed in the result.
and they will find they have only changed a first-rate king-
dom into a seeend-rate republic. ( Loud cheer. 4.)"

Lord Jolts RussELL rested the question upon this
issue---Was the budget in tofu advantagtsms to the
country or not? The speeial interests or individual
burdens of particular classes or persons he judged
to be of very small accoimt in comparison with the
general balance of its consequences upon the welfare
of the whole community. First of the ineomo tax :
he contended that the perplexities and controversies
to which it had given rise were wisely settled by
enacting its continuance for !WWII years, thus romov
ing this exciting question from the class of those
which are annually to be battled fin• in Parliament,
and at the same time assigning a period, though not.
an early one, when it should tinnily expire. l'pon
other points included in the scheme he defended the
policy of remitting taxes upon articles of necessity,
almost, or quite, the last of which would disappear
with the excise duty upon snap. The duties upon
spirits required the tabustment which the (;overnment
now proposed to effect; and the change in the assess-
ment of duties upon carriages and servants not only
removed an absurd sumptuary regulation, but would
confer an essential benefit upon the classes of work-
men and artisans. {{everting then to the income
tax, the noble lord reviewed and combatted the prin-
cipal objections that had been urged by previous
speakers, addressing himself at much length to the
allegations that the present equality of assesalnetit
WWI unjust towards temporary mid industrial incomes;
and that an undue burden was laid upon the land.
Regarding Ireland, he urged that the exceptional
circumstances of that country hail now disappeared;
that the leader of the Opposition had some time
since proposed to Wand the tax to the sister island,