The Express.
London, England, 1852-12-15 00:00:00

IMPERIAL PARLIAMENT

HOUSE OF LORDS.—TieRSDAT, Dr.c. 14.
The home net at live o'clock. In the anion of the
lard Chianti/sr from indispositin, Lord LYNDIII/1111T sat
Spann.
PETITIONS PRESENTED.
PASLIAMIVITAIIT P•r3llll.—By the Duke of NEW-
CASTLE, from Mansfield and other pieces; the Earl of
NT. GERMANS, from &huh ; and the Duke of NOR-
THUMBERLAND, from Derby; praying for the free die-
tribotion of parliameatary papers to literary and scientific
institutes.
INCOMR TAX IN IRELAND.
The Earl of WICKLOW root to move for retina re-
specting the payment of Weems tau in this country Is
Inspect of property is Inland. He wield not detain their
lordships. became be wee aware that the papers foe which
ho wee about to move would set be refined to bin. It
was sot the tint or scored oscines co once ha bad made
• similar sauciest. There wee a periodical renewal of the
income tax, and, as often es it occurred, senuations were
brought sgaiost Ireland of not ceutributing her share
towards the
reports of that nature both is arid out of parliament. and a
notice bad been gives is the other nesse of a motion to
intend the income tax to Ireland. He was thesefore
anxious to let their lordships and the country kaow that.
although it might be true that Inland was semi-
sally exempt trim the income tax, it was sot
true that the property of that country did not
contribute pretty largely to it. He istesded to move for a
return of ell noon* as paid es Irish property by persons re-
siding in this country, and all suns deducted by the
Beak of Ireland from persona keying property is the Irish
fusels, but not rending is Ireland. Whets first he made
this milieu the noble duke who was then the leader of that
house ma nerd to it, sad the return wee " ail." He ezpresmd
his surprises when It appeared that no separate raters was
kept of the amount of Irish property paying mane tax as
iiihungsialted from colonial Kiel other property. He had
mode • insular moan when the late government were is
power and the return was the same. The noble marquis
(Lansdowne) sabseqaestly promised that it should be
remedied, and the Irish property separately clunked. This
be believed had been done; and it the noble earl granted
his sedum he should nave • return made of a very con-
siderable sum— but still not so muck as it would have been
la hosier years when Ireland wee in a state of greeter
prosperity. The late Sir Robert Peel, when he established
the mane tax, exempted Ireland, because the tax was
only intended to be continued for three Teals, sad there
was so insebinery in Ireland to collect it. They were sow
threatened with to income as of • permanent character,
fur he believed that so man living would to. the expire-
aeon of thee tax in this country. It was proposed
to emend the tan to fended property In Wand,
but be thought it was aboard to exempt large incomes. The
principle nn doubt was Corn et, that the MIN system of
tenatios sbusld bee:tended ell over the sentry ; but why
should the Lord lieutenant and the lord Charcellor of
Ireland be 'leapt from the payment of income tax, when
the tradesman with 1001. a year was obliged to pay it in
this country ? He believed that in some parte of Ireland,
especially in the west and south, it wend be impossible
to levy such a tazgeserelly in addition to theta:es with
which the country was now burdened. He should wish to
see the tan whin was known ae the Consolidated Aunsi-
life abolished, and thou then would be no difficulty is es-
tablishing as income tax, and drawing it from incomes in
all pens of Ireland. The 400,000 f. proposed to be obtained
from that country by the late Sir Robert Peel might then
belated, 260,0001. on land and the reminder on funded
property. The tax known as the Consolidated Annuities
otCalwredlaiunrwtsuelr lVeliblendtoofipgrrat herself aiifdahteobeulllvee
freed from this inerobos. As they were now oboist to put
the revenue of the reentry on • new footing, and to esta-
blish as income tax of a per maneat character, it would afford
• good opportunity fora revision of tension es regarded Ire-
land. Ihe noble earl then concluded by moving for • re-
turn of the entrust of property tax paid by persons renting
in England on sums drawn from Ireland in the two yews
convocation April,ll36l, sad April, lan, sad all same
charred on dividends and annuities in the Bank of low
land.

The Earl of DERBY had no eldmies In the seliere
shoved for, U indeed they wield all rd the nab earl thn I
information which he seamed to @spree they meld.
could imly regret that he did not know the resin rem of
the noble earl ; but his impression wsa that the
tax papers remained on the moo foe .Bft am they Ital:=
hitherto, and that there was se is -s ten drawn
twee. Irish property sad sokaial property. He nob
spoke from a vague remelleetir of briny wren the Memo
tax papers w ben oriented le Ma he his idgmarre.ait
was obliged to return "all" se Is his property in Iraf
sot having reei teed a ghillie, hew it for the last tear Of
five years, baring is Mt, as the other has& km* Ihe
balance considerably an the 111110111 k, whisk had sendsead
it necessary fur his Mimed wimsitisrable sum Of 8/1/1/11 SO
Ireland. The noble aid wenbi earn him if ke declined
entering upon the dismiss of the %mks as that era-
sir ; there would be Maim time the dims esiag the de.
tails arising out of the Yam tee whet that mom 01•11
before them from the Mew levee of pwinmat ithe
raps of a bill. Tha wait saes had sermetly mad the
priaeipla able; he thought to be involved la the
=masons now under tbe oansidloration of puliamer, sad
which had been bromthtilarward by the Chummier of the
Exchequer. Ile bad saintly sided, according to those
ainwires, it being Masi aspediest to diadaisk to a con-
siderable extent the asaimait seed pre=en of Mime taxa-
tion, that it followed a a womoory resequesee, whether
it was desirable or BA, that • eensiderably lucre:teed pro
ponies of the revenue ef this eenntry would in future be
draws tram the surer ef Mast Medea. And the nide
earl lad Interpreted rerreetlp the Mk of the gramma_ A,
that, is far as it could be prestiabil, sash extension Meld 1
take place, avoiding, as far r QOM
which were not founded in and which=64
arise from the impossibility of oolleeting film amuse
portions of indigent payers who were netSesmsolei
much on the ground of striet juries as tbe Meshy eta&
letting the tax from them. flateisit to each exemptions. k
we; desirable that, in direct taznitn.die azomptioes amid
be as few as risible, and that the ma of direct Wads
siesid be as wide, as general, antiz zable
(Hear, bear.) The noble earl : wiAgtost
the part of the grenumsnt, we es thrtaisitna
and, looking at the dldweeed dela of Os
la Ireland, that it mid be keernewient awl fashion
erject that sessley to the payment of a tea Ikea
which it Warr bas been exempt, I seam
with him that the vustias is rarely a mem
of Wes, and if thermos tag is te be s irsonett seam
of memo it mast he ea ”del dot so a poetise Si
the empire as belead Med bo smarded its speew
tilt ke awe Ms a Then wee a eldes
wade net so the partirCularief iLleskwd tee temporary
exemption, end we have esammady enbatiked to puha-
Sart that Ireland shard be se esembed, se it as that de-
scription et prawaty wasonmed mid& eared se eriersaly
Ms the mats WA yam. gartioa amely the
admire of the system at abed MOM, sealed te se ask
I
eamelens as peak* Is He moth. which at this me. I
meat engages the inas ernetinn of the House of Cent- '
meta; and that is a modes with, to the main, I trust
will be solved in the am of the pe..s.t week. It is ow
of span vital twee te the primed interims el
e 1 an ets te say
_mood souse-
queues atteeltiegottppwwwwwl. &IMP sae 110111
me that veer will High the Mika at the
Hem el Comm Makes, it wag be, mad he widget
ispertent sad imidielle sonsopeasse !gm the podia
of the !fermium MIL Ike lon egaddag with rebuke
to the permanent inteerta if HI amasey, with mord to
whir I hold that the diseleka Melt pediment alma
10 Sens to is of the unmet imeemow I elassely
yet that. as roe es pm:Usable, _t=eat will ream
the entity boa the saziely_with Mid; Ws, en new
worms tb• EMI= Mid the Us.. of Onmers way
am sa thet Impeded goestka ; he, saketehhediy,
.4=l/se hum sr awaked, the reseedinp of the other
_ pedirmatoe es te peadad• then her • dr sr
p winedwaskow wet at sash psi* sad Mem Mee, bat
se the gnat ad herd jerslgis Meived Y Oak paw*
go, 'iberad I ark II la if pest imams, Hat she
on say 111 ad Mg be hook ate.;7l
et weedlnymblei prilmat will nee wid
eel, ham& Mon the masa is te be Mr
1 bur • a him ask may bah beam halo
that Mew as far is the other hhoar of ppotho=leis
a car
I signet. my beds, that in senes el die dr
mar v dislikes taken plum, of wide' vsir
mph* it is seesessry that per keddelps signet
meet ay Atter day, with little or se briars le trenenst,
km pl. rupees of 'Mies here a few =darn sad than ad-
. lam anxious, as soot se the derision of the=ll4 Omura, iaprenerared—as aeon as the rase-
Irina see dllased„ skewed they ere le be, that
• Isodshdps shesed be reliesed ha. that whir
I ammet hat seaddar, to a gnat extant,
eaasommiateewlenee ; hot while the saltier to Mk=
him whored, awl the epwathas hingiap epos it, reads is
Ao.d soges:isda Maid not think that I ernspr.
am sa she now if I resemeaded as ai•
Mamma glib hem ON sat lesilikold PIM i A hi
me going I .Mal glow the wows et the pendbillty of
ta• sessaam. of We sad th's ofittr Momekrikwied, et
a time Mee it i.bo mummy for oleo ROWS to bar
mem to Hi hmediate advis.'• end militate,. (Her,
Mr I hose as abjesksa totittnotordoe of tes pipers
he Mel de ashes owl has no

Lord MONTEAOLZ smarad do damned seeoasta show-
ily; tIMP VOSS sod net amemde seolietwl of the ‘ereatie of
data% Mopes awl Omen awing eadt eft hap yren
Aosimot *raft the .auras Optima hike. dub albs
last too yam eediestlem of *a aselemel dolt : Amuse
111•WilL8 the sissaat edema sod tepid draw NO of
the last ass yews by the Oemhohessis Sr Pa h* Wachs:
Ammo atomism the Mole *I the itselatal debt
l• thaw/. 1911. dbliesdahlse pammeat bea e
SW. dubs ANON* isettlag die email dudes sad taus
impend awl sepsis* daft tub of So list to. years,
=tiats Mod see llemeed sessaat drash, and di,-
the dors** of welt taxes, whether temporary
is pentsasat. He wail sot sty that they were about to
lOW Ms a awn at red rad, hot there certainly ass
fairikwibb am= seftlealkl Interests of the omen-
try la My• Maxi d its revenue by MIMS of
dimes teinik did a. Hsout Noma to lay that there should
M me diesel toss is a revenue imemsatiag to Aft -two
so-
Kiss setslieg, lisesest when tbsprapirty sad imams tat
was diet ptepseed hy the tale Olt di Peal, he esalliseed it to
M ..cane width was fellyjattlisdby the dresmatoacos.
The t were ahead le tepid leaf the Neat tat,
Old liffe t"911'" AS a stsooseras grew hilleit•E;
had *it boss demanded by OHO. sr ht say ethor mas-
on ? It vas eettaialy s seitilms set is the past of Mx

Mttyji. 4.4
well
by se s
• Noble len
go thi eartialte
*baited
in truth, • sal t
laid, would gala 1
aew eabotitutlag
• Abele g—
lee the
mei telbmited et • rekeseimisel
Sa▪ te Mwerseee. the 'INF Abated "meld as wane
sweet the enewat Int le the foresee.
stivereesese then bed he ewe, yeses ealseed.
whisk bed bees represetted is their lerdshitte by
Berl Grey, and is the Bones of Commem by laed_bees beseete.
had. ewe itiatesdiity its strength, lbewl it inpaelible to
nervy • similes measure athat ~isil by ler liegwg's
present advisers. and had thare shimilmod R. The
gee test essay of the Debts earl mead set mellt bla mew
dna that he should wry all lie ••••••ree, seml ye late
rem taiga; Jag bees* is the eseeiry es the mem et the
now property tax, of the saw been Ise, sod es the Weis-
hor who bad secriliced EvEIIMINE be this mega* bomb
of
• sloes who, however, woad can hi homailtel
_by Ma
seeriles. The course followed by threerenessateeeld pat is
Jeopardy 10,000,0001. arms." ter that was the produce
of
the tea sod melt deities Was this tho wey I.
Fifths, credit ? From 1846 to this primal tics. ndMlw
W been made, quietly lad ansebistartously, to the assent
it 18,000,000/. Ban the astimal debt; sad. shed soy
emerrsey arias tequiviag a tees to that seesent, they
s wei idiSte the tereatsy add justify thole demead by the
es
they led Jested. Bat the memo et the noble
owl of Derby) sad ide eillseries woad. if carried
Mee prudes, ettsweeft imp ray web erriss ter the future.
The sobla lord teak We epesehteity el waking these he
me t. before the seelleweet et the geestiess in dm other
lei yarliser sr. whs. it would be tee late to object.
Hi eeesheded navies Ike realms abovo
The LA of DERBY said it we. certainly alt buns-
detest with the orden of the boast to adopt the mime
which bed been folkiwed by the soble lord ; but he tbought
it wag highly incnnvenient far • amber of their lordships'
house to give notice of • motion for the purpose of
elasiebse certain papers, sad than to avail himself of that
eppostunity for entering into • di mask:in upon the Ilsaa-
Sal proieedines of the gummiest., snd uptia meassrm
which were not yet leader the settee of their
beast. With regard t. whit fell from Ile aobM
hired os the subject of the maintenamo of the
public credit. (Hear, hear.) If he thought the mus-
eums of the government in aay part of Meta were sales-
laud to shake public audit, or if he wad brim himself
to believe that they would is the slightest degree
disturb the faith of the mammy in the mew fur
meeting the claims of the natioml creditor, their
lordships might domed ups. it the noble lord would not
be • wormer oppomst a them that he should be himself.
(Haar, Mar.) But he saw to symptom sf say each tipper
hensions existing in the pubhc mind, for at an period of
time had the funds of the anistry bees is a higher or won
prosperous, or more steady wasdition than they were at this
moment.

Lord MONTEAOLE mode a few amonrations amass the
table whisk did wet meek the gallery, bat they salmi teeth
as exploitation item
The Berl of DERBY, who declared that he hai raver
said that tag trade seessoaril implied an atl Menet
it all lapel* open eeuelinee. What be bed and
I was, that its trade costemplate h a• ahem. of di►
prepattionelle impost oe miles duties upon maids, et
pastel sormasfre. (Hoer, hesz.) He meld net tell
what wan dm noble leed's views et peeesabinare duties,
but he mall set blip eteressieg kis aphids that a diity of
from SOS at Ms putamt. osa emit erasion wee • ellapria•
*GIL "bleb ..M net be meld le le levied merely
Ctreilh of setrenne, while be did not think that
the partiwlr elms yarn whom sesh disproportionate tarm-
acs fall meld be dimoninted • privileged elate. (Hear,
hear.) It was upon that principle that the prawn GI
seek mkt not In be maltreated to the dapropertienate duty
of a beadral per ant. (Hem, hear.)
The males for the retries was the reveal to.

wld --
01:i1 7d
atie Ws: "rat t
t-seserat of smiting
w Wally ?

Sir J. PAKINGTON ;aid his hes. Mud had Mid
him • guise of tostliona handed an the arrival of bustle-
Ca lbs Cape, whisk had 'sly snivel that day.
M =blW bees so short a time in big bands that
ebs's' alb to give them a Mee sad careful n-
oon, novrookeos.h• thumbs be could mower, sod
y gutted satialkoloclly, the gustiest, which bed bees pot
Ile Ma He was sorry that he hsd been obliged to
OM, IS the snivel et thelast mail, that be was hardly justi-
ad le MINI the Kaffir war was at an cad ; hat he
ISO soured Hamra Cathcart that Use important
Mot Id the arsiblest was entirely elm of Hawn, and is
le Maas I awl be amei the stress upresclan" that he hoped
dist Maas 1181 dusted et the messy tee ever." IN ith
=ILISs the Amble district, the two wsU kaowa chiefs,
sad Magomo. wen .till Usiselei there with • few
Ihrewas, mil perhaps his hos. Meal meld have mss in
the thet-by the gallaatry it me it ear eiero Baa-
wee maser taken, and all firmlibildis millmos was
LlUat sa end. Tm was se tams Mappesismi that
would be -amid ia the seta whin Mettles,
ea be serried ea is allsw Mseises. With stesed le may
meserial es the saline et the meatibetlea, ke amid wily
my that be had *sly received ate tleausseet beyond a
dimpeach from the Liestesest-Geamet et Cape Town, and
Met was • resehatirs peeled by the munkipality of Cape
Tam, simile, la 111 filtareser t e ens that had been sent
hems by the het ma. Umfassen...Governor Darling. la
his thspealt, stated that his (Sir J. Pakiagtaa's) damps.*
WA bas made knows, and that no inclement had M-
issal, set did he believe that any attempt to cause excite.
=lot would be sucessful.
Mr. V. SMITH, on the part of his noble friend the
smoother for London, asked whether the government were
womared to lay on the table the papers r ting to the mi-
litiaman st the Cape ? lt appeared that they bad been ned
by Ilus remease to the Assembly, and it was rather hard on
the beam met to have them.
Sir J._PAIEIpT.GT9N said however bard it

I Ow ei

• . 1-411,4••••••••... r - might be, it
wee a. fault of his. The noble lord the member for Leaden
bad only asked for the papers a few dap ; they were in
mine of preparation, bet he wished to add to them some
farther papers which had bees received by the last mail.
Sir D. L. EVANS said that the seat of war at the Cape
had hitherto boss a disputed territory, sad sot a ooloaial
territory. He wished to know whether dm right hon. ges-
Venus would give with the papers the instructions which
were gives as to what was to be the future character of that
eamitory, and what was to be the frostier of the colony.
Its J. PAKINOTON mid thattha sarreareadesee on the
whim dohs Issallst eta, armed part of the paper.
MOW Ilse by ao nalle SM. send pliant gentle.
tams WY Ong. Oa was an extensive
end sot very sot only the question
of the Eaters or British Ramie
weegset of the Edna Any, hat also the question of the
seelheea beamary and the tarritsey on the Orange River.
As he was la ommospendease with General Cathcart on
that abject, It week be yoematere to produce the papers
alluded to.
CHRISTMAS-BOXES TO LETTER-CARAMEL
Mr. SCHOLEFIELD begged to ask the fiecreezzoIM
n.t
Tresensy whether it woe the lamas of the
Gemend, whilst ponsMang she
Is
pp ia dle
polls• melee Christ triesse.ser Is prohibit she nidelpd ge
these mwenities by letter-merbee Is the bit
rd, it
se, whotharthe latter are te receive eseepowelen kr the
lees Mena gratuities
Mr. 0. HAMIL CON said that it wee the blanks of the
Peetaseter-Otweral to prohibit lettormwriere is the pew
Times from noeiviag Christmas-bones, sad that ho did
not smolder that prohibition gave them any dabs to mow
peasatioa.
CHURCH ENDOWMENTS.
The Mamas of BLANDFORD gave natio* that on as
ear:, day after the ream he would move for leave to bring
is a bill for the better providing foe the endowment of
the church with reference to parishes and parochial dis-
tricts.
FRANCHISE OF THE UNIVERSITY OF LONDON.
Mr. HEYWOOD gave mike that in any measure which
should bo Omega Masud having referee's to the elective
trembles be amid abaft to the house the skim of the
University of Leedom to represestatkm.
IXICUTION OF KAFFIR&
Mr. HINDLIT begged to ark the Ileentaty for the
Colonies if the ellsgemeas whisk have segemen in the Cape
newspapers are tram, that Kann nthen is the clearing
of the Watorkloof were immediately hang mod, U se,
whether this was justified by the laws of wee?
Sir J. PAKINOTON, Is the lest yam, begged to state
to the hes. (enamels that he bad as akin knowledge ea
the ealloot of his ineetlea, ao moat so had base murk la
any aspainne al ay eseeutiont With regard to as
riles of wee, ha believed that whams, an many shwa
• genraw It woo eeneldered Juelliehle meet Met In a
simper It bet It wee am the pseudo asomeate pekeense
It wield be somiketel that in Me somas*
poetise of the Kann mad Hottentots were
mad were to be hid ea rebels. He bad no
on the milks% hat he had seen a statement is
as m••, sod he had hosed, theses! a private donee!,
ties rhea the Weailsof was takes two persons were
bee& what promeatisa them was he that he meld not
as
bet Mina net be debt jamas le ibe gallantry et
as oleos end edam who bad bees engaged ia the
didlealt struggle es the Cape, if be Mi pree hie see.
visas that no enmity had taraished thek
high rematetione. (Chows.
Mr. HINDLEY—WouId the right hen. ',edema make
aay inquiry into the circumstances t (Hear, hear.)
SI, J. PAKINOTON should have stated that he bad

illtut the general Galen which General Cathcart issued prior
Op his late expedition beyood the KM, and there wu a
&dui clause directing that there should be no unnecessary
Uenilies of life. He had ao objection to inquire into the
eft hot be was sure the hen. gentleman, when he
losissi at Use nature of the duty Oinusral Cathcart had to
=sawn admit confidence most be placid in his
THE HOP DUTIES.
A. PELLATT begged to ask the Chancellor of the
whether it was his intention to allow the draw-
SO* hope the same as spot malt (held es the 10th
Siglean mot) of the growth of 1852 end preceding

The CHANCELLOR of the EXCHEQUER raid that
ha bad already had the ilosetlen asked, but ha had great
pleasure in amsweriski the his. swelimma. It was not the
iateatioa of the gewiennuall Is eM the drawback.
Sir S. SHELLEY aid that wink messes at the goes-
ties co this *eldest be bad pet in the Chensellor of the
Butiegiter the whew maim end lb wwwer, he wished W
say that that sower we see erideSserery to the hop-
growers. The hoplpiewess bed a Merest drawback on
bops to the &aloe is Inge awl the brewers, which was
not payable till after the time setwei by the Chastener of
the Exchequer forty rodoolion of the ditties ; as the duty
could sot be paid seta Nefewnks4 being after the time
wheat the present duty woe is be wished to sok
whether the duty would be payable this at the reduced
rate?

The CHANCELLOR of the EXCHEQUER said that in
thew pat by the has. gentleman the duty was already
11111 e lea payable es the Timmry, and he mild not soder-
elm& srlry • dangles elteald be ands in the amount. It
wee est payable et sees asp by baser.
MIFORTS OF I$IlH COMMISSIONS.
Ilk IL ssioutiox Mra d to ask the Chaneellor of the
=tether at the nth report of the
of i'Mlis Works in Ireland for the year
1101 was dialebered is when on the 6th day of Decem-
ber, 1643, the Charm/kr of ths Muenner will take steps
to have dm soma ammat of that beard laid before this
home at the elimmememsest of each sesies. es required by
the Act 116 I William IV., e. 33, s. ; sad generally
whether be will MINNOW to hags tin report of the Irish
'snaking delivered Inters the salaries at the dspaeuseat
an vend ia the satiasetes
TM CHANCELLOR et the EXCHEQUER said he had

alriiiay directed his 'treaties to the sebie—et, sad he thought
it was elrsiratibr that the reports should be laid on the table
before tbe salaries were paid. Hs would take care that the
wishes of the boa. gentleana were attended to.

whist\ dogmas& at wheelie; the subtly would` agrie to
beers swain peaky ettlirect taxation. He did not sat
any geodmaseUhe Tots he might pins to-night to pledge
lumm OW df Mof this or say ether tax, but all he
Wad INS ale they shosld agree that the area of direct
Woks elisobil be seessiled. (Hoer.)
The hews that seat late committee of ways and manna
et the 15... en. sad the debate yea resumed by
laid JOCELYN, who apologised for tresparting on the
hems, hat stated that he had dune so because be was un-
willing to give a silent /oh when he differed from those
with wham he usually acted, and especially when be dif-
fered in opinion with his right hon. friend the member for
the University of Oxford—he whose opinion be taws,'
entertained so great a respect—had come to the deciaion on
the proposition of the right hon. gentleman the Chancellor
of the Exchequer different to that of the gentlemen seemed
Lim. (" Hear, hear," from the Ministerial benches.)
The • question he asked himself, In considering Ste
budget, was, whether, in regard to these two proposals
in respect to the malt tax and the house tax the govern.
meat was proceeding upon the lust principle of extending
the area of direct taxation, and concurrently cheapening
the prices of the principal articles of consumption ; and
fluidise that this ennui, while not binding himself to de-
tails, he lilt bound to give minister* his support. They
had gone in a right direction not only in reducing the malt
tax but in lessening the tea duties ; and for what they had
done respecting the latter he thought the government was
specially entitled to the thanks of the country. lie was
also bound to say that he mild find no fault with the
Chancellor of the Exchequer fur his proposal to levy the
income tax on Irish landed property. The distress
of Ireland formed good /rattail for the exemptions
allowed her by Sir Robert Peel; but slushing
generally of the present circumstances of that country,
and admitting the fairness of the principle that Ireland
should bear imperial hardens equally with England—the
- • •

las/ es well esibe feuded prepiety-Zhe could net see why
donpties sheeld be esstlnned. The noble lewd law
ed by saying Brat conceiving great public advantages
would result from this budget, which was calculated to re-
concile conflicting interests he wu not prepared to peril
the principles os which it was based by voting against the
resolution.
Er. OSBORNE was so hr from viewing the budget in a
spirit, that he willingly gave credit to the Chan-
ty the Exchequer for two main points in his budget—
bets Ise esesevfng unjust burdens hem shipping (and he
segreitid that the right boo. pathogen had not gone
11111 iea with the timber duties) ' • and secondly, for the
elsleemoslike comprehension he had shown with regard to
tie les duties ; not even being disposed to split straws or to
Merril with him because he had made the 'Auction pens-
pain instead of immediate, as advised by the bon. member
Inr Glasgow (Mr. Macgregor). Ile (Mr. Osborne) went
tanker, sad would admit that the statement of
the right honourable gentleman in bringing his
budget forwsrd was as clear • statement as had
ever been put before the House of Commons. (Cheers)
indeed he knew no man who so remarkably combined the
antagonistic intellectual gifts of lucidity and obscurity as
the right him. gentleman. (treat laughter.) In plains.;
his financial statement before parliament the right hoe.
gentleman had, for once, been Innocent of reserve and ears
tilleatioo, and there could be no mistake on either eW
what they wen now to vote for. (Hear, keen.)
Haring wade time wanton ate, he (Mr. Osborne)
asked leave to look at the budget as • whole. In the first
place, he asked wheats arose that snivertal disappoint-
ment with the budget to which the hon. number for
Taunton (Mr. Mills) had referred in this debate ? Was it
sot because of the negotiant promises which the right
ben. gentlemen bed held an T (Hear, hear.) The
in fact, was so =Arai-
="llsdibla g=l.l4peoplis came to the conclusion
that the tight hen. geatleues bed by some means got hold
of the pidlooighor's stone, end that • Baal nollenium
would eases, when the tattgatliseer weeld Naas to ono-
rate God the Consolidated Itedweeld be Mad
ter the
ref all distressed sasaltind. (Lsegliter.)
had in the distance last July ? la his address to
hie eesslituents at Aylesbury in June, the right hon. gen-
tleman undertook that there should be—not • mere Umf-
assen:es and shifting of buroens—but a general and
stateennalike revision of taxation. (Hear, hear.) This
was net a emounon speech to electors, asking for votes ; it
wee the Meer of a minister entering on an official tarter,
sad the leagoege used then might be usefully quoted from.
The right boo. gentleman had nid, " One of the soundest
Maw ethers of diminishing the cost of production
Is • Mil of CoUr taxation. Jutter notion* of tan-
gles meropesvalent than heretofore; and the possibility
of greatly relieving the burdens of the community both by
swellJastassn and reluction seems (and this was now • se-
'Anted plume) "to loom in the future." (Hear.) Well
the future—December—was tome : and where was the re
vision? Bo far is he could understand the matter, they
had in this budget an ingenious attempt to transfer
2,60140001., hitherto raised by means of the excise
on all alike, to the shosiders of aelan—the4—th:
10f. householders—which wee not supposed to be
very favourable to the present government. (lieu,
hears and nice of " Oh, oh.') And there was this peen.
lisrity about the budget, that while all new tax
was to be immediate, the remissions were all prospective-
-1 were left looming in the future. (Hear, hear.) The
noble lord who bad last spoken seemed very undecided in
his vote ; at any rate, if his vote was not clearer than his
speech it would not be easily unstained. (Laughter)
But he met the noble lord on one point, and he denied
that this budget was at all calculated to reconcile conflict-
ing interests. That was the. jargon getting into use on the
other The • bad already • '

side noble lewd picked up that
sod the phrase " area el bastion," whisk wee what the
right lea. gewthmaaa had said thet=bseseas=et la-
mmed, wain exprwilioas whisk that
sorban portions of the budget were about to be withdraws.
(Hem, hear.) He (Mr. Osborne) thought, se Ruh did he
fifer from the noble lord, that this budget wucoreeived in
a hostile, if not in a revengeful spirit. (Oh, ob.)
He would give his MOOS flee wing so. The Chancellor
of the Itzohequer bad said in his statement, of the 101.
householders, that they were " revelling" in the result of
the repeal of the corn laws. He said they were bound,
if it were a bid tax, to lay it evenly on tows and country.
(Hear, hear.) What was seam for their town goose, was
equally saute for their rural - • He '

guise. • was prepared to
aigne—and,he itellevod, is the Judgment of all thinking
stem, to argue lath canner—that this house tax was ne-
at. mere nor less than a oompeasation to the agricultural
MOSEL (" No no," and cheers.) After referring to car
Wit Innemeistent opinions expressed at Caveat periods by
Ilha Disraeli and Mr. Christopher, wheat ho isearibed
ewiperively es the head" and " the tell "of the govern.
=IR the husetwithie member continued: There maid
r dory &ger it es they would—the y might
ee they wield the reeheles of the
ail lee bag a hs.ail le the rand he
Wadi use to that by eel mid be little
OW* that this bows tax was Lid es he so other reason
lbee fieersayousate, se the Monodist of the Exchequer
mp, the egrimdtarsi interest for what Day had lost by the
areal of the corn Uwe. Now, they hal board a greet deal
•-- - •

sheet the melt tax, and he most as that if the exchequer
wet owleßewtz aad other moot oppressive Wet were
Wert flie, he, oak should have no objection to vote for
the of the Mak tea. Bat, at the same time, he
It was sea of these taxes which ought to be taken
air when the waft was In 'treat state of prosperity,
and there was • roe and [not a Berltious surplus in
thsuila
tho exelbequer I hat in arguing that question the
Mew Secretary took the entire argument as if there
wire a great staples. Se did not Mop for one moment to
assmider that by repealiag this malt tax he was cresting a
=altewit, thih, make u. tr. which._ .I:.
o.eigiwav 01:11:.W.._ extend I.llll_
tax, and to lower the point at which the property and
home tax became payable. la his elaborate and able
statement the right bon. gentleman argued as if he was
doing all this from an overflowing exchequer, Instead of an
exchequer In which they had created a deficit. The right
he.. gentleman went back 100 years ; he quite forget the

habits add trios Ii the tiseplo.of , tosatij. H.
kaifigi%r that the pm& of ado ooaatry sow 000ausoe
W. of ts., 611.000,0001h5. of °olio ia a year,
whisk as sae maul loan oappoood 60 yeast ago, sad duns
W• 11 a .sr paralast WO wing*,

THE BIJDOET.—ADJOUBSIED DEBATE. favour et theiu beverages. He would not stop to argue the
On thy question that the Speaker kayo the shah, question on the sanitary ground ; ha believed that
Wbe pare noisome. He believed it to be jut afpoesiblo
gig DE EVANS said that the Chancellor of the Ex-
to prove that there was a great increase of nervous (harden
oloarno exproreed a wish that the dissuades ea the from the use of bra and ()offal, and he might support that
budget sbeald Atm as soon as Pelage i but when it was statement by the opinions of the faculty. It was just ea
remembered tk at is had lasted only two days, and also that possible to prove that to the Muse as to show that ales
with same atti he a rhetorician of the right boa. gentle- orders arose from drinkiag good beer, such beer as ea
produced by the hon. member for Derby. He believed it
he wake whole night in the expelleiss of his plan, it
was a good wholesome and sanitary overage, and he, there-
-11411 tee much Wet t.," the " coup fore, at once dismissed the sanitary pert of the question.
to divide so soots. Tb ere was another seism% namely, that But be denied that On price to the artisans would he ma-
only one member coo "03" d with tM fslsspelia, which serially effected by this reduction. What did hln. gentle-
contained the largest po,'"lack"0"1"/
"In lb. ". had been men in that house who were acquainted with the beer
able to do his duty to hiss mostitueo" b/I"Prordall his opi- trade say. Why the hos. member for Derby (Mr. Baas)
Rion on the house tax. Th ore was ILD° rams., Obesity" last night admitted that although barley had been falliag
interval that had elapsed be tiseal_.l" olotooloa____l in price the brewers had get the whole benefit, and
sad the issue to which they w 616.1• he said if you take off half the malt tax we will
dering the variety of subjects "mem" w "fr Nudges give you something handsome. He admitted In private and
said in public that this " something handsome" was re,
pTottrice wmeigrehrezaPearday ttediaryopilarioni
_lalauldsge:satfh4..lttetForh. dudsg the price a farthing a quart. Well, if It were not
etc amid not anent to the propositi. lug "6"611"6 aleeUB' beneficial to the artisan, how would this partial reminders of
miss me soes. the malt tax be a benefit to the hither ? He presented
it The CHANCSLLOB of the EXCIL U/111 was quite himself on this subject with some dlitionce to the house, N
semi than was no amber of the Imes who was was in. but he was a considerable barley grower,. and had taken
some palm on this subject. Ile did not bel.thve it would he dined to throw &Menhir* in the way of Wt. Sootivolea
any benefit to the agriculturd interest generally. What
who wished to exposes their opinion than ha was, mad be was the agsdeultural interest ehiefiy sufferin or from at the
bad never supported any measures which were ea.l/410oted to meant None It was not the barley land. (Hear.) The
1,10110 mark:dew on debates. H. was aware thatt !rhea barley land ... better off. He sold barley last week,
measures of iletth 'west were introdsoed, it was deeirat:'" and I,eff.e hadßet eer:itt ban
was g, PP" fYreiot:inocfe he l!sedietteZ
that • esneinat interval should elapse to enable the country land ithit was complaining Was it not heavy the
Sally to eismiler them, and that there should he ample dia. "Neat land,which was not fit for growing barley?c Brewers
week. of them in the hawse ; but he could not but re- wet. Id not buy the inferior sorts of barley. the evidence
member the moment at which they were assembled, and betas.) the committee of 1816 was that chevalier barley was
tins abeelato anategy there was for adjourning for some the owl 7 barley bought by the brewers. He asked then, if
mad to kin wishes and those of the government, than In barley-Op'!"
eaTtuhe° somet in
r
g foundar
wasastothteheopuisenioonf
period. He Me BUN nothing was more foreign and repot- this ptrtisl remission of the tax would be • benefit to the
say way to precipitate a oonelnaion on any pint which the malt in feedlot(
boss. bad Dot perfectly diseased. The hon. and gallant of Liebig, Vho bad tried it on a large scale, and of Dr.

to the lesgtkof 111= Chases Lpa Flayfitir, meted Is the committee of 1846. that tattle
. 4 statement ; bat he . Witt be osholr better fs' by ground berley than by malt;
_dig...wed serest sway subjects. Uwe. Hie Aberefore he &WS "WOW yards' renderion would K. a
tto save two vote on this gototios be tio hesefit either ea the comma or to the producer. Now,
witkleg7F. ear, bear.) He did sot went to *arrow the with regard to the biome tau, he entirely dissented frost
tem, but be 'Washed U possible to pat it as • gels-'lhis way is which threw had been treated by government.
4K Oct eel' gentlemen @Wm" co me Ho thought Shot' gm Income tam, from its inquisitorial
Wet the Mbar for a direct vote is the reduretioo of the 'attire, was ezesesholy demoralising to the people of this
&sties on Sea, or bops, or malt, or at the details of the la- country. Hs thought that her Majesty's government
ease tam, er eves the details of the resolution bow beton were We to state what Were their views upon this
160 boor, sad es which they wool/ have to vote to-night; subject. Mr. Osborn seat made a good•humoured attack
bet aU M NA* woo that tbsy would at least *Arm what the upon 81r B. B. Lyons, whom he amused of political imen-
goveresseall efeiMnd a vital prissiple, and allow thins to sisteisey, while he eulogised his merits as • mita of letters;
bens forward 'asocial mwene, sot merely having ',fee- sod alluded particularly to " England sad the Hoglish." sad
emelt, the postioularsslotios they now proposed, but the retest " Lettere to John Bull," for: written opinions

1 la astredietiott to one one ter upote (ameba
Mew at issue. With regard to Indeed, he considered that
.1111 st country should take its share of the general burdens,
amd ha warmed the Irish members (for whom, on general
posed% bo joelessod great respect), not to allow them-
Whet) In arta ilemi that principle. Summing up his con-
elesienin, bo eget upon the house to reject the budget as
a maw lbowled upon tyranny and injustice.
Allll THOMPSON said the budget was both a
statesmanlike end a bold measure, and one that had
met n 4 the sanction of the country. The honourable
gentleman had said that it bad been framed in •
vindictive spirit, but would he tell them that the
workiag classes would receive no benefit from the re-
&Was on tea, sugar, and beer ? Pile 101. householders had
ISIMI•SI • full equivalent for the iroposed tax on them.
This, again, there was no property that yielded so geoid •
Mara as houses of 101. or 201. • year rent. The hon. gen-
dillian the member for the North Riding had attempted to
show the distinction between taxing boluses and land ; but
land being worth thirty years' purchase, and houses only
fifteen, it was clear that the latter produced doub:e the
income end ought to pay a larger rate of taxation.
(Hem. bear.) Really and truly a bons* tax was
a landlords' tax, mid not an impost on the tenant.
is did not mean ot he was prepared to rota for doubling
IMO bogie tax, but he would vote for its extension to houses
of 14111. value for the reasons he had stated. It was said that
boil the Chancellor of the Exchequer proposed to lower tho
timber duties it would have been a much greater relief to
the shipping interest. Yesterday he had consulted the
largest shipowner sod shipbuilder in this country—perhaps
in the world—a moderate whig—as to the effect of the
changes proposed, and he said nothing could be better ; the
repeal of the timber duties would be • mere drop ice the
ocean in comparison to it. Re approved of
the proposed reduction of the tea duty, which was at
present much higher in this country than in either America
-nd he Chinese -

Or France ' • and government might
have been driven to retaliative measures against the intro-
dietitian of our cottons. Happily that case would not now
arise. Ile admired the courage of the Chancellor of the
Iliehequer in modifying the income tax ; he hoped he would
be successful in his endeavours. (Iliac.) Ile thought
Noe relief ought have been afforded to the holders of
terminable annuities. These incomes were much more
heavily taxed than a corresponding value in the Three per
Cents. Objections had been raised against taxing the Irish
fundholder ' • but it should be remembered that the d. bt
was not the debt of England, or of Ireland, hut of the
United Kingdom. The act distinctly declared that it should
be one consolidated national debt. It had been said, why
tax the poor shopkeeper in Dublin who has invented has
savings in the funds ?" But the landholders there were
principally English capitalists and large bankers, and why
should they escape taxation? (Hear, hear.) He found
that since the art of union, there had been transferred from
the funds of England to then of Irelaad 16,590,9271., and,
in the same period from Ireland to England, 10,849,8301.
In 1842, the aggregate amount of the annuities charged on
the Irish funds was only about 8,0001. ; now it amounted to
the enormous sum of 120,0391. It was remarkable, that just
before the dividends were paid, there was an coot-
Inoue transfer of capital from the English to the Irish
funds; and shortly after the dividend it was transferred
back again. (Hear, bear.) This was done without any
expense. If he held 10,0001. Consols in the English hinds,
and wished to transfer it to the Irish, all he had to do was
to get a certificate from the Accountant-Genend, on pew
sentation of which at the Bank of England they gave an
order on the Bank of Ireland to raise 10,0001. Cease-Is, and
cancelled those which he held in the English funds. That
was a very simple and convenient operation; be admired
it very much; but this facility was liable to abase. He
therefore entirely approved of the extension of the helium
tax to Ireland; but he did not go Kiang with them who
tithed to extend it to Ireland generally. He could not
kept the hardships which that country had endured, and
the great sacrificesj of property which the Irish had been
obliged to make under the Encumbered Estates Act.
(Haul And though he hoped the time was not distant when
Ireland might bear a fair proportion of the national burdens,
be contended that that time had not yet come. (Hear.)
He regretted to hear Mr. Goulburn characterise the budget
se one that tampered with the national credit.. Look at
the best indicator. (Hear, hear.) How much had the
premium upon Exchequer Bills fallen since this budget
had been introduced ? (Hear, hear.) How much per cent.
had Consols fallen ? ((kar, bear.) That was the very
beat sneerer to the right honourable gentleman's objec-
tions. With regard to the application of the 400,000!.
to be received from the repayment of loans, he conteaded
that the Chancellor of the Exchequer was perfectly right.
What was that fund ? It was the difference in the rate of
interest between borrowing and lending. (Hear, bear.)
Upon that transaction the country bad made a profit of
1110,0001. He should neat it the same in any private trans-
notion of his own. If he borrowed a fixed sum of money
at 2 per cent., and employed it at 4, he gained 2 per cent,
and he should consider the difference available capital.
Sir B. HALL said he did not rise fur the purpose of fol-
lowing his hon. friend who had just sat down, by discussing
the various topics into which be had entered, the Teal
question before the house being that which was raised by
the first proposition of the Chancellor of the Ezehogser.
Until the answer which had been given by the rightben.
Susan to the question of his hon. friend the member for
Westminster that evening, he considered that the point
seder discussion was, whether the house tax should be
doubled or continued as it existed at present, and he felt
surprised that the right hon. gentleman was set going to
nip issue upon that question. The right holt gentleman
now said that the question immediately before them
had -

..41 reference merely- to the extensimi of the area
•I taxation. But that certainly was not the ques-
tion they had to try. (Hear, hear.) The question
was, whether they should &obis the house tax
few the purpose of repealing the malt duty. (Hear, hear.)
The right hen. gentleman the Secretary of Slate for the
Home Department said that because they, on the oppir
Mien NM et the house, made certain admissions
they were bound to support the proposition of the Chan-
miler ef the Exchequer. But they also took exceptions to
lb lions, and those exceptions far outweighed the
ens. He would show that the proposition for
doubling the home tax was both unfair and unjust to the
inhabitants of towns—be would go farther, and show that
the distinction made heir- the tenant fanner

between .._ and the
WM* tradesman was invidious and unjust—that, whilst
Itbi hthabitants of towns would have to pay a quarter
*I • million more than they paid under the window taz.
amt to tatted 10 per cent. over and above what they paid in
lOU, the inhabitants of counties would be relieved to the
=we as° and 60, and even 70, par cent. by the alteration
d the duty. The amount of the window duty for 1851
MN 1,950,0001., and of the house tan for the year ending
ele 6th of April, 1852, 707,0001. The estimated produce
seise Use prepsoilies sew was 1,569,90 W., which was a cli-
nk/MOM ere lINNRpIIe4 with 18.51, of 380,0001. But by
whoa would She haste of this diminution be derived ? fie
seal show by a return which ha wee going to move for on
Thursday,. and to which ha did sot suppose there would
he say objection, that the whole benefit would go to the
Mumsties. The .'"L- of London, which was assessed at

city o.
1116,300/. to the window duty, would- be mussed under the
holes tea to 73,1101.—an inereese of not lean than
He would now show how the tax would affect Bt.
,Marykbene and Westminster, which he would
treat as three large awns, as compared with the counties.
aIisPNCTSM, in 1851, paid window tar, 51,2181. ; in 1853 it
metall be charged duty, 53,4281. • being an increase of
se about 5 per cent. Iledf.rd. Backs, Cerabridge,
In 1851, paid window tar, 51,9331. ; in 1853 they
be charged home tax, 22,1421.; being a decrease of
IL, or nearly 60 per cent. St. Narylebone, in 1851,
window tax. 66,5961.; is 1853 it would be charged
duty, 67,3841.; being an increase of 9881., or about
16 pre asst. Linoolo, Norfolk, Dorset, in 1851, paid win.
tan, 66,2861.; in 1853 it would be charged house tax,
being • decrease of 35,2901., or 45 per cent.
psatesiaster, in 1861, paid window tax, 118,4721. ; in 1853
it would be charged how " e duty, 134,4761.: - an in.
ow
`6,0041- '^- '' -

, . Voirig wtree of 18,i. _ ,or 10 per cent. Cumberland, Hereford,
Hathrd, liuntingiont Northampton, Rutland, Suffolk,
Westmoreland, Wilts, in 1851, paid window tax, 118,5211.;
la 1853 they would be chimed holm duty, 49,1581.;
helm a decrease of 09,M34., o
.
• ,a them

-
or 70 per ant.
Theimult therefore was this :in —tee three great towns
that in 1861 the window tax was 236,2861., In 1853 the
house tax would be 233,4921. ; being en increase of 19,2061.,
or about 8 per cent. Whilst in 16 agricultural counties of
equal assessment as regards the window tax, the molt was
this: In 1831 the window tax was 236,80 W., in 1863 the
house tax would be 112,2961.; being a decrease of 113.6061.,
or about 50 per cent., whilst the towns are increased 10 per
cent. When complaints were therefore made that they
were setting town against country, it would be apparent
from the figures he had quoted that the real authors ad
setting town against country were tholes, who bail brought
forward a proposition fraught with so much partiality and
unfairness. (Hear, hear.) And they might depend upon
it, even If they carried the resolution to night, that
the towns would not submit to such Injustice. (Hear.)
Hs would take the ease of St. George's, Hanover-equate, in
which so many hon. members resided. In that parish, the
amount of the window dial in 1351 was 17,3601. ; the pro-
posed house duty wnuld be 63,2121., being an Mertens°.
nearly 16,0001., or 25 per cent. (Hear) What we. offend hi
return was half the malt duty ; and it was shown in the
admirable speech of the hon. member for Kidderminster
(Mr. Lowe) On the previous smiling, that the con-
sumer would derive no benefit (ruin that remission.
On the evening when the right honourable gentle-
men brought forward his budget he told him be
might rely upon it that it was the commencement of a war
of town against country. He mid so still ; and he said fur-
ther, that, if thu inhabitants of the great towns chose to re-
main passive, and to allow 100 per cent. to be added to
their taxation, they deserved that the government should
come down to the house next year, if they were in power
next year, which he alit not believe they would be—
(laughter)--and propose to levy 2e. or 3s. in the posed
more on the inhabitants of great towns. Bat he was quite
sure there was too much intelligence in the cuuutry to per-
mit this species of taxarno, and that the right hon. gentle-
man would never be able to carry it into effect.
Sir J. DUCKWORTH accepted the invitation of the
Chancellor of the Exchequer to consider the budget

as a bold and comprehensive schrv..m.,..erh.io.tv...Qta,itlidi,l4_,
and be was prepared to give his cordial siiintaltrue,
principles involved in the scheme as why
Hs should give his vote in favour of the goers-nun:it,
be
understanding that he supported the principle and not 6.
the
wade details
Lopetheir
tbhuadtgteht ti should
government
out a measure of justice to all classes of the conlinallif y
At the termination of the hon. menilier's elaervatis
about 20 members rose on the opposition side of
thi
house, but
Mr. HUME caught the Speaker's eye, and proceetledu
say that there were one or two specific grounds me:eche
with this question, to which he wished to din et hisolottn.
Ulnas. He believed that had it not been for the decisive el
the house limiting the operation of the income tea to oat
year, they -
er
condly, be was convinced that when the house came ti that
resolution, the intention was at the profn r opportunity to rm•
pose new resolutions with respect to the nroperty tan He
wished to know whether he rightly utelersttied the observe,
filmset( the right hon. the Chancellor of the Extheroer,
made
at an earlier period if the evening, es, if he did, he though
that the question for the house to decide had been
pletely altered. If ho was right in his conjecture, be
thought that the best course for the right hon. gentleatee
would be to withdraw his reerlutions and prop*e
se that the house might come to a clear understanding to
the subject. When the house tax was formerly under ths-
elusion' he (Mr. II utue) had suggested, that if they sere te
have the tax, it should be a tax can all hoes..., end
he had no objection so to extend it if additional
atainn:dactioi.onu gowhietrueth.naatectiiier ca. sy
ecr had ben made sal Its
stancescirtum-
could he cinieent to doublinq the present tat, sod
least of all at a time when it surplus r- venue was cm.
leased. l'erhaps before the division the house would he in-
✓ifwohrumateidwPiesa:cthtahesethhreeearehloasdi point to be decided, as from the vas
ulsject of debate. I heard he was quite n
his op to know
inion the
right hon. gentleman hail tale', a bold, but not *Judie:owl
course, and had promised a free trade budget, pm.
ausing one which he was sorry to say did nat fulfil that
character. He thatikiel the right lion. gentleman for
the mode in which he had dealt with the ship.
ping, colonial, and agricultural interests, er.d gave
him great credit for disallowing the claim of
compensation. The must interesting portent of the 'pitch
was that which referred to the shipping interest, the claims
and hardships of which he (Mr. Hum) had unetwanely
for 23 years kept Cefore the house. A is.,, in the nein
direction had been made by the late government, but they
had stopped short, and the r•ght hon. gentleman had made
up for their shortcomings. 'l' he important cat Tim silvan
question could not be overrated, and the i.alit hon. snds.
man deserved the thanks of the shipowners for the node is
which he had grappled with it. Pilotage and hallsnage
were also most Important, and would present nu diMealty
in re.arreugement, as the late Master of the
Trinity-house had told him that that corporati.n weld
not stand in the way of the necessary Meng.
With ri.pect to sea enlistment, he trusted it would ie
thaaLt s
cles eamen
enlisting
toi
agu Id
it have nute..ee.nneturagi.awoeitltt
to arranged
e their aas
was a question involving the safety of a vast amount of pro-
perty, as he had known a case in which a ship was crafty
lost through the divertion of her hotels to a Queen's
the latter actually claiming ealrage fur relieving her from
the danger in which she had heels lilac, d by the di urea.,
(Hear, hear.) It was necessary ales that the manilla,
clauses should be immediately repealed, and that ship-
owners should be protected from the toneequenees of 'trifle
among their nun.; They should be allowed to employ
foreiguers when Englishmen refused to work, and le be.
Crewed that the chenge would work well for the sea.
men of this country. Ile wanted to see the day
when ships would have these utsetructiona remose4
and especially the charge of 1,100,0008. to which they
were annually suhit et on account at the light does,
Up to the pro sent time the merchant navy had in effect
franked the royal navy in respect to these light dues,
The true policy of a commercial country was to take every
impediment from its shipping, for it was belt-evident that
the fewer the shipowners were the lower would be freights,
and the greater would be the encouragement given to com-
merce. He wished to urge upon ministers the necessity of
reducing our colonial establishments. thee the colonies
free institution*, and leave them to govern themselves, sad
that continued drain which was now msda on the 'names
of the mother country for colonial purpose. would ceme,
while the colonies themselves would increase in presperity.
He concurred with the hon. gentleman opposite, the mem-
ber for Cambridgeshire, that, now the principle of free
trade was established, it should be tarried out to its
full extent. (Hear, hear.) At present there were
233 articles bearing protective duties, which enhaaced
the price to the consumer without bent tieing the intrude
intended to be protected. What then should have been the
course of the Chancellor of the Eechequer Nt to take
eff taxes which would occasion a considerable loss of retitle.
without onnforr.no any immediate hentlit on the
romms-
nity. (Hear.) They could not give the agricultural in-
terest the advantage they required by merely removing
cue half of the malt tax—if they wished to deal with that
tax in a way to ber.efit any class of the community, they
must deal with it as a whole—that was they mast abolida
the tax altogether, and at the AMMO time put an end to the
licensing system and the brewers' monopoly. If the right
hoe. gentleman had wished to follow and carry oat the
policy of Sir It. Peel he would have taken these 233 artiest
and cleared them from the tariff, he would then have eel
risked 431,0001., which was the whole amount produced by
these excepted articles, and even had he included the 1,.
import duty en corn the amount would have been mind
only to 900.0001., which might have been withdraws
without exhausting the surplus in the Exchequer. The
necessity for impwing any additional tax was only conse-
quent on the false ground the Chancellor of the &ICE( gaff
had taken. He (Mr. Hume) objected to any increase of
taxation, even to the amount am one shilling, for the pur-
pose of meeting a deficiency which might be avoided. Let
them abolish the excise duties on malt and hop,
paper, soap, and other articles of manufacture—ltt
them remove those duties shackled our industry
and the increased consumption which weld,' follow, sredd
so add to the revenue ns to render soy additional Ist am*
eessary. With regard to the income tax—the distinct=
drawn by the Chancellor of the Exchequer between perma-
nent and certain incomes, and those of a temporary sad
fluctuating character, as the profits from trades sad profit-
Siang, was a step in their right direction. It was the gross al-
justice and taequ.lity with which direct taxation now bore
open different classes of the community that made it oleic
tionable. Dieted it of that inequality, let it apply toall per-
sona fairly according to their means, and he ventured to
say it would become the most popular mode of raising th
revenue. At present the custom. amounting to 39:, and
the excise which formed 274 per cent. of the whole revisal,
were paid principally by the industrious, and not the
propertied clause. The property tax was 10 per cent.
stamps 12, and land and encased taxes 7 per cent.; tad
taking the whole of the taxes, the industry paid double and
treble what was paid by the property. It might be said
that the property tat fell heavily on real property ; bat of
the 5i millions produced by that tax, only about one-toll
fell upon real property. Prolemional incomes bud beet
taxed to their full amount, while those ohtained from lad
were cot. It tho house would look fairly at the whole
question, and taking Coe wlitee property of the count*
place a tax of 5 per cent., or even 3 per cent., he believed,
would be sufficieut, a sufficient revenue would he raised
from direct taxation to enable them to dispense with
the whole of the excise and assessed taxes alto. This quer
thin of direct taxation ought to be considered from noire)
time, inasmuch as the relative value of property, and cos•
sequently the proportion it paid to the revenue, as com-
pared with other interests, was constautly changing. In
1848, for instance, the land paid 30 per cent. lean in
proportion, than it did in 1814 ; since which test
the value of real property had Mere aced enormously.
With regard to the house tax, he must say that it ea one
of the worst that could be levied. If there was one reproach
greater than another on this country, it was to see the
hovels in which many of the poorer classes lived A tat
on houses had the effect of driving the working classes ieto
wretched hovels and cellay. Much had born done in the
a.wagycloauf etlisel;eaavmoounrgingottohersin,carenaas e
t aimed which
in Liverpool alone had put an cod to '27,000 persona lismg
in cellars, and yet it was now proposed to double the boom
tax, which was a most unjust and unequal tax. Ir.
M'Culloch hail solid on this subject : A tax on bosses inw-
feres with no branch of industry. . . We cannot help
cthhaedenbni,fnort pof the •ork-
regarding the abolition of the house tax in 1835 use ill•
advised concession to vulgar clamour." la &nether plate
value, and most commonly also to the fortune
shoe s
in
,•.AA
tax duty nn
hhoouusseses shisoupldrofpoalrl
to t.hkeiail
of
hist
hthee
wiroul"cd suhPoicw"tha:.
&rent classes and rates of houses
t wouldrte.a.d..a
us tnactel notntstyhts

If a rate of 61 in the pound rent be levied—
Income. Rent. Tax, at 61. Rate IL al.
£lOll
l,oeo
IC e o .9 17 111
30,000
If Is 6il. in the pound be levied as pro"posed—
• M Tax.
£IOO
1,000
10,000
30,000
Thus the house tax is in reality a badlrgraduateil incion
tax in the wrong direction—in favour of the legs
houses. The large houses also are never taken at their
full value, and the lower houses are always at rack rest
Yet the house tax was called an equal Isl. Hit was Ins".
sary to raise money by direct taxation, why not add ess
per cent. to the property tax nod strike off the how.) t.tr
and he was sure that a greater revenue would he rook
than by any addition to the house tax. There ought to:
an agreement on the principle on which direct tavan
should be levied, whether on productive or non.produrrO's
He thought it should be on both. He could not beton
but that when flay-two millions was reqiiired to earl •
the government of the country, which was to afford pre*.
torn to all alike, any'hing could be mere fair and just 'lsis
that it should be raised equally on every man, arcerdinet:cl
his ability. Unless some such general principle was airy
he saw no chance of the taxation of the country brio;
on • proper footing. It would be far better I
landed interest, and he as a landed proprietor would renw
have ten millions raised by direct taxation, 'seesaw it
same time he would get out of many indirect taxes. Esc'
land had changed from an agricultural to a manufactur.
and commercial country, and she must no longer depend;
the land, but on commerce and manufactur e. and Pl_
bad shown that manufactures paid 30 per cent. wort in ‘!•••
ation than the land, and that, it app ared, was to go
crewing. By direct taxation. levied on the modified r--,.
ciple which WAS now proposed, we should do errPnr'",f3,;.;
meet that commercial competition with Aglaia and

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