The Express.
London, England, 1852-12-11 00:00:00

THE EXPRESS, SATURDAY EVENING, DECEMBER 11, 1852.

pile P-ila -
hje upon all such dwelling-houses the following :
.every inhalated dwelliest-house • i
Au, a. that rr o say
_......'—'• with the household and other °dices, yards, and gar- i
.."-,,„ eiih oecupted and charged, is or shall be worth I
~..11...;;;-,:i fol. or upward. by the year. Where any such
"` 7t,' .2
house shad be occupied by any person in trade
friiip'-h7,ii ',yew to sale and sell any goods, wares, or. mei,
„ in any shop or warehouse, being part
Loa
0 t;,,.Me10 divesting house, and in the (tent
the gruau.l or tweak at story thereof.
Art • .'t.here any such dwelliug-house shell be occupied I
.iwee shall be duly licensed be the laws in '
I'v r 7"." . tailale.
~t . j..... 1 thereat by re beer, wine, or other
).,.,“ ~ 01', ugh the room or rooms thereof in which any
"5,1i.-,..irs .1. 01 he es;-useil to sole, sold, drunk, or con-
itt.„H.:-..ha1l o it be such shop or "inn-house as &torus il.
A.'4.,1 also •her.• any such dwelling-Lou e shall be a feria
.„., pod by a to non: or farm servant, and bond flak• used
irree- peuioste-of hush miry only, Satre shall bi ebonies!
, .„,e Itts. et such knots .1 value of any such dwelling-
°, 1,... of I. :tad where any such der, Ulna- house
t,,,, t sus . .
,'A- pit be occupied and used (sr any such purpose ando
-seas forcsai,l, there 'ball he charged (or every 20,.
t
,":, moral value tb.crof, tho sum ~I Is. lid."
-e, W. W ILLIAMeI and Mr. I'IIINS rose together, hut
~.- ,ttir :oath man gMe way. Alr. W lithium said he had
v..- • 0v,,1 oral attention upon the whole scheme proposed
s, ~ rizlit loin. itotkuian, but
he intended to confine
kl, „ ,ervatioos entirely to La proposal to increase the
!,,,,... t,s. Whet the right hon. baronet, the late Chan-
‘,..l.ret the k:scheipi,:r, brought forward his en-Amur. tru-
e..az the Anne tax. he stated that he did so ',del with
iy :creation of raising the sum required to make good the
....„,,,,cy escasionesl Sy the ethical of the window duties;
iellse sl, dared tb it he did not wish to obtain a single
5...,re,; more than te.s. wanted for that purpose. Ile (Mr.
te....:,m5) regarded therefore the present proposal of the
in. waseent as a direct violatiou of the underatanding which
tat been come to with the h ills,. The effect of it would
Iv t, lay every working man, though he only occupied a
5...:1e room, directly or intireale, under contribution;
~, the tax would ene quently inflict upon the labouring
;:cos of London, and of most other large towns,
et.. greatest po•aihle inpustiee. Tne ern. baronet
a T•eite (Sir 111.11wte Lytton) had said that a
t.. spurt houses was just and fair; bat he (Mr.
ei, ; ants) was directly of the opposite opinion. la the
tern—sad especially in the metropolis -almost every
ken would be liable; whereas in the country there would
kr whale districts iu which scarcely a single dwelling would
he rateable to the tax. (Ott !) Ile would venture to Wen that
tyre were at least 20,000 p-•reons in the constituency which
t. r.prescut4 who would have to pay the increased duties,
tee eh, bid not before been liable to it; whereas in tie
contty there W.la not one farmer in ten who would come
.shin the scope of the measure. Again, in the country the
toast-. 01 grand, men nut being rated seeoriling to their cost
..n• often tre-Y,,1 with notorious partiality; mansions that
Ls l e',.! 5.0.".0:- or 1,00.0011/, to baild, being frequently
esarzed at • iiiy Fell. or 2001. a year. It was this which
had tireteil one of the thief senevences of the
„,',l war property tax. Why, one of the richest
e.
:eaten in the country had once occupied one
at the fleet sp'.enlid house, in the metropolis, and yet he
was rut, !at sery little more than the neat house which
Lid only two wind Ms to e tett story. Ile (Mr. William%)
La I attended oe the previous night a very numerous meet-
:e: of his con.ti•uents, at which the highest authority in
the parish of Lanywtta stated that the imposition of the
yroNS i hose tat would disfranchin 2,00.) electors in
that pni.h alone. It would embrace every house in the
rs,i,h. and Ivuul.l lead to the wholesale disfranchisement
etcetera. laded it was his opinion that this tax had 1
ken pcepoAil her the express purpose of disfranchisement.
Is the .mall c, until conAtitueneics the 11-•lyinetitvemeat of
tense twelve voter. would make all the 11dt:fence; and
reeicruen on the other side looked more after these things
thin II; is who i.aluaiteal to the opp .sition, and especially to
et, pare sith whi,:b he was more immediately connected.
lky went .hout with tax collectors, and having discovered
what vet. rs were in wear of their rates found means to
pi that t.,r there. Ile (Mr. William.) did not object to
t!, redaction of the duty upon malt, though he thought
11:st the b. re tit Moth to the consumer end the barley
.!'w,r had Men very much overrated. Ile wu also a
err.; A li,cale for the reduction of Vie dot upon tea, and
j., t., abolition of the light does; sn , if the house
sleitid these reductions, they must of course provide
....ra, mein. el making up the deficiency ; but he did ob.
i-c; to any attempt to do so by an increased house tax.
Lew was a tat which did not at present affect the rich,
tut whish .•ught to be eatended to them—he meant the
hobo;: and o e.ny duties, which were iet pri sent levied
pp as pAtvond proper, of every description, hut from
•!..ch all real property was exempt. If a man, by a long
:.:, of peuery, should b • able to leave 201., tk .ugh the very
tel ca when be dn.! and the clothe+ he wore were valued
1 ts wake ap that sum, it most be taxed 10 per cent. ; but a
p non eight leave a vast landed property--a property per-
j LAsserlo,ilikii. or 100,0001. a year—and it would be en-
I ..e'y exem,ited fr ou these ditties. Was that fair or jest ?
I.ta present white and legacy duties prod aced 2.400,0001.
near; and, if the right hon. gentleman would eat .ad
ti..m te reel property, be would not oily be doing
1;441 justice to every class of the communi y,
to; he would have ample funds with which to
nary out his contempt-ord reductions of taxation.
There was, by the bye, another impost, the removal of
which was tryingly demanded, and that he ventured also
to pr, o upon tne consideratiou of the right hon. gentleman,
samr.y, the dory on sup. To return, however, to the
sabj,rt sow heture them, he trusted that the house would
sanction the prini.ple to which he had adverted, and that
the right hon. gentleman would re-consider his budget,
with a view to stop: his (Mr. William's) proposition, and
nits put an end to • system so iniquitous so the present.
With this new, be begged to submit to the house the reso-
lute& which he had put into the hands of the chairman ;
and taceselasion, he waked to expense his opinion that the
paten crolit won due to the right hon. gentleman for
the aanouncement he had made relative to the payment
into the Eschequer of all the public money, amounting to
sia millions a year, which was now paid over, without the
sullied, of this house._ by the various departments that
palettes! hie taxes. lie Cs i thought that the greatest creak
was du to hint fur the announcement' of his intention to

retitle the wh-le of our public expenditure,-with a view to
a eallsider.l•:e reduction in the different public offices.
Be hoped that the right hon. gentlemen would re-
nds in oilier long enough to carry out these
important relents ; but he was sorry to say that he could
sit vote in favour of his scheme for extending the house
his, betas-e hr looked upon that scheme as founded on
*lattice and inequality. If, however, the right hon. gen.
bemin would adopt his (Mr. Williams.)' preposition, he
tb.,uzht he should Lave little difficulty in imepting the rest
et .h budget ; and he certainly much approved of the dis-
til: nos wli:ch was proposed to be nude in levying the tax
i..,n lined and uncertain incomes. He begged to move as
so amendment. .. That in lieu of an increase of the tax
v:ou houses proposed by the said etiolation, real property
1,..i.. be made to pay the urns probate and legacy duties
u sin now payable on personal property." (Hear, hear.)
Mr. HUME li gird to uk how they were to CACI to •
4.A...0n upon this subject? He tumid venture to submit
t, hubris. friend that his arm odoaent did not meet the oh.
jett for which the question had been brought forward. The
pont they had to decide was, whether they were disposed
si
to accept the budget, and give the ministers time to it
out . ~r whether they should, us lionise, reject It n.
ar.d tell them to go about their business? The t:
thug., could lead to nothing ; and he sobmileoli he his
inn. (fiend that he had better wait antll tho gewwwwwat
Odoild bring in their bill altering the tax. That west be
at :east an intellisuble course. (Hear, bier)
Mr. WILLIAMS replied that the motion he was pro-
Meg mold not be brought forward as we ausadmat es
such a bill as that to which the boa. warnaline bid Awe&
lie was supported by • bigh authority is the alph11•11 that
lb., was the best and most just means of Minis( the gess
4.,n forward.
- ... ..

INGLIS implored the Chancellor of the Exchequer,
if he continued the system of exemptions, to make the
soesement over and shove the amount of exemption, and to
war the clergy of IOW. • year from the operation of the
lime tea.
*A:RIGHT said ha eoncurred entirely with Mr.
Waters. in r. Bard to the tax he suggested as a substitute,
'raided one was necessary • it won't, be very much better
Tim the Chancellor of the •Bachequer's proposition, and
very much more just to the country. But he did not think
cads:midi: that that proposition should be interjected at
Plat mornens, when the house was about to consider a die-
tines prs;re.i. ion made by the government. (Hear.) As a
l'"Gla'ism nth teased to the house tat was now before the
sommittee, it would be much better to vote" aye" or "no"
h that proposition. (Hear.) lie did not himself BCC the
Pressisy for any new tax at all. (Hear.) When there was
se 1 a. eeseisy, he thought the tax upon succession, ex-
t's• e.d OSS r all property, would be the tax that the house
6.4.` is agree to; and till that was agreed to, ha did not
m' a^ to give a v de io femur of any new tax whatever.
11,.!' 'Panted suagsst to Mr. Williams whether it would not
.."! *CT. the iliscouion or the important question now
Wore them sit to have the simple proposition of the go-
vernment covered over, so that the Image might know what
was voting about. Seek a course would best serve the
l'srfeuts of the government, of the haute, and of the
r%tatty. (Hear)
1112its.UN cud that Mr. Williams could not, having
tv!tessid his approval of the whole of the budget except
h rase tits, cons:vent], withdraw his propousleo. He
Ir. Hutson) had that night presented a petition from
rstituents against the increase of the house tax, but lie
r. sprawl.. felt bound to support the proposition of the
~snrell•ir of the Votehequer. The government had re-
do‘si gall the complaints and privations of his constituents
Ls !hi Sr venoval of the grievances of the shipping interest.
Jastte hail Into dons to them to a great extent, and no
D". (I..niels•rr.) If they were to have cheap tea and
sls leer, h's constituent+ must expect to suffer is some
; hut teeing that there would be a reduction of
C. any .1 millions of taxes, and an imposition of prabasly
tin axes,
they, sa put of the community, must derive
vivaniage from the operation of this budget. The re
oe the tea ditty was a great boots to the commercial
world ; it would tend to encourage those interests which
seeded the fostering care of government. As a means of
eau ^dine our commercial relations with China it was a
.7 measure ; and it was to be regretted that, instead of
"doeti.in Nang spread over six years, they were not
able to carry it was immediately. lie believed the reduction
ni the malt tax ....old have a vast and beneficial effect upon '
au:culture and the comforts and enjoyments of the poor.
A total abolition of the tax would have been most desirable;
is appeared impossible, seeing the difficulty
th ^ y hid in raising an estr i million by additional taxes. But
the' notelets of having abandoned one-half must speedily
kat to the abandoonsent of the other half. (Cheers.) It
was a stip in the right direttion ; and he was satisfied that '
reatually the whole of the tax must be done away with.
fromhis intimacy with numerous parties he was satisfied
that this bedget was a budget acceptable to the country.

Mr. Williams had admitted th kt this was the
ease with the exception of the house tax ; and
if be had been • county member he nrght pro-
bably have swallowed the whole budget. (Laughter.)
Mr. WILLIAMS said, iu answer to the appeal made to
him by the hon. member fur Manchester (Mr. Bright), that
a wish having been expressed by several of hos friends
around him that • vote should he taken on the house tax
unencumbered by any other question, ho should be surly to
risk a single vote against the house tax by persevering with
his motion. Meer, hear.) Ile should therefore withdraw
' it for the present, but would take the earliest p ossible mo-
merit to soihmit it to the house. (Meer, bear.)
The motion was then withdrawn.

The government resolution for doubling the house taa'
was then pet, on which
Mr. NUNN, in opposing the motion, objected gene.
rally to the budget as having no guiding principle, and
being based upon no distinct and intelligible system.
Mr. BALL made his bow to free trade, to the evident
astonishment of the house. lie hail been induced to take
this step in deference to the genteel opinon of the country,
which was evidently against bins. And lie told thi a. having
become a free trader, he won d boa muse an honest and litho-
' rough one. And accordingly he chinned for the (semen, who
h td to e.:11 under a system of competition, some share in the
b,nefits which it conferred. The duties, not only upon
malt, but upon soap, iron. and every other article which
they co:piloted, must be abolishid, if free trade was to be
established as a principle. And under these conditions
alone did he accept it. Referring to the ease of the West
Lodi* colonies, he denied that the increase of production
was any sign of their prosperity—it was only • sign that
they were more miserable and more hardly worked. It was
with them as with the early Isrsielites, opine tallies in-
creased in proportion as their condition M came worse.
Mr. M. MILNES said he thought that the opposition
side of the hewn would very cordially accept the adhesion
of the hon. gentleman who had just spoken, and receive
him in every sense of the word as an honest free trader
(Cheers) The question before the house that evening war
the combination of the reduction of the malt tax with the
increase el the house tax; and he believed that if those two
questions were removed out of the way, the house could
proceed to the consideration of the other parts of the bud-
get without any difficulty. Whatever surplus the present
or any other government might have after having provided
adequ itely for the defence of the country, and other
immediate require meats, would *Minot necessarily be ap-
plied in the remimion of tho tea duties. After the repeal
of the window tax, the reduction of the impost on tea
became uppermost in the public mind ; and he believed the
object might be gained without any increase of the house
tax. Ile rejoiced in the rustily declaration of hon. gentle.
men opposite that they gave up protection ; but he must
say that, if the government bad wished to re-open the
agitation between town and country, they could not have
taken more effectual means of doing so than by proposing
this budget. (Opposition cheers) The class of people
whom they punished in the towns was the very class
which was most active in obtaining the repeal of the corn
laws ; and that class would regard the attempt to impose
upon them new telex as an act of revenge.
lie believed that the notion of revenge would pass through
their minds, when called on to pay those two taxes from
which they had been hitherto free. As to the farmer,
although he undoubtedly would receive some benefit, he
would take it as totally inadequate to replace what he had
lost, and therefore would receive it without gratitude.
(hear, hear.) In short, he believed that government
would by this measure impose upon the landed interest the
disgrace of receiving compensation, fur what the people
think they have no right to claim, while, at the same
time, they would receive no substantial or practical good.
(Hear, hear.) Anothe r point to be considered was, whether
the consumer would be benefitad to an extent commen-
surate with the sacrifice made by the country in
the shape of revenue. In the case of the repeal
of the corn laws, the benefit was amply com-
mensurate, but it could ant be contended that
beer was to be placed as an article of necessity,
in the same category as bread, so that the cheapening of it
would be an object of equally vital importance to the coin.
munity. In ninny of the large towns its use bad been given
up, and even where that was not the case he was hardly
prepared to say, that an increased consumption of a fer-
mented liquor, to the abuse of which so many of our social
evils were to be attributed, could be looked upon as any
great social benefit. (Hear, hear.) But behind these points
of practice there was • grave question, which (or ogee
might influence the destinies of this country—he meant the
questions of direct and indirect taxation. He could re-
member when the advocates of direct taxation formed
but a small sect, and were looked upon as ingenious
theorists rather than as piactical men. It was
then maid that the resumption of direct taxation
was • retrogra le step in the path of civilisation, and that in
Turkey and other countries of the east • capitation mss was
the mode in which the revenue was raised, while the inven-
tion of indirect taxation was looked upon as a great dis-
covery by the earlier economists' as furnishing a means by
which large sums could be raised from the people without
their feeling the burthen. Now, however, he believed the
people fire prepared to bur alarge thereof their burthens
is the shape of direct taxation, whether as income tax or
house tax, but the question still remained of the proportion
to which it was to be paid. If they pressed it too severely
on the purple they would lose it altogether. Hitherto it
had fallen upon those classes of society who were able
to bear it, but if the doctrine was to be received
that exemption wee eonfiecation and that no exemption
was to bet allowed, then they might depend upon it that the
people would resist it altogether. Hs believed that to levy
it justly, you must levy it with exemptions, anti only in
that way would consent to its adoption. Ile could tell the
government that if they persisted in their present plan,the
difficulties of collection would be so great as to make the
result very much short of the amount at present collected.
Wu this double tax that was about to be collected from
the 101. householders required for the service of the coun-
try ? (Hen , hear.) Good reasons must be given to the
housekeeper for the.) visitations of the tax-gatherer four
times a year : but, when they were told that it was done in
order to give the farmers compensation fur the loss of the
eorn laws, they would receive them with scorn
and indignation. (Hear, hear.) Ho believed that the
difference which had been made between fixed and precarious
incomes in the new getnent of the income tax was eon-
indent with common sense, and would be received with ap
proval by the coutery. However, with respect to the
budget as a whole, be could not approve of the haste with
which the Chancellor of the Exchequer was pressing it
forward. It was too soon yet for the public opinion to be
formed on it; and any minister who disregarded or ne-
glected to consult public opinion, would act in direct vio-
lation of the principles of the conatitetion. lie thought
that the government had acted most injudiciously in bring-
ing forward such • budget at this juncture. The schism
between town and country had been nearly closed, and he
believed that the effect of this budget would be to open it
wider than ever. (Hear, hear.) if they laid these fresh
burthens on the inhabitants of towns for the purpose
of conferring favours on the agriculturists, they would
have done all in their power to array town against
country, and to rase again that storm which, according to
their own professions, it was their greatest wish to allay
(Hear, hear.) He trusted that the Chancellor of the Ex-
chequer would reciansider this mattes and delay the matter
until after Christmas, in order that the opinion of the
country might be more widely formed on its merit,. For
these mamma he should give to the parts of the budget to
which he had alluded the most decided opposition. An
hen. member, in considering the case of the 101. house-
holders, had lluded to the question of disfranchisemeat,
and there wee no doubt but that large numbers of 101.
householders would go into houses at 91. 15.., and thus get
rid at once of the tax and their &Imelda*. He did not
mesa to say that at some future time the question of taxa-
tion might not be connected with an extended franchise,bat
that would be in the ore of a new franchise, (or which the
people might accept the tax, but now they had the franchise
already, and the tea could only be looked upon as a restric-
tive burden. New privileges might reconcile the people
to new tales, but with old priviteges they would not so
willingly consent to the addition. (Hear, hear.) Looking
atthe question in a fiscal point of view, be did not think
the people would contribute one shilling move than at pre-
test, as to meet the 151. they paid on their homes they
would contract their consumption on other articles. Look-
ing at the budget in every point of view he could hardly
consider it satisfactory, more especially when be recollected
the extravagant eapeetations that had been raised, sad
which, to ...me extent, bed been eaeotsraged by the Chan-
cellor of the Exchequer himself. When he remembered
those expectation., and looked at the budget as it had been
laid on the table,he could hardly believe that the latter repre-
sented the right ben. gentleman's original scheme, which was
completely to hate solved the fiscal problem, sad to have
recoociled all classes. If he was right, he could only wish
that the right hon. gentleman had adhered to his original
plan, which might have been of somewhat exaggerated
proportions, might have contained sane startling novelty,
Met still would have grappled better with the difficulties of
the country than the present contracted scheme ; and
might, perhaps, have averted the storm of opposition which
he believed awaited the government. (Hear, hear.)

Ur. SANDARS said that, on the whole he was bound
to confess that the good of the budget counterbalanced the
evil, and he should therefore not throw any impediment in
t►e way of its being passed, more especially as he had confi-
dence in ministers, while he deprecated repeated changes
in the government of the country. (Heat, hear.)

Mr. VIVIAN wished to address himself to one or two
practical point* of the financial scheme. He conaidered
the budget had set at rest the great questidn of
free trade and protection much more peaceably than
it would hone been even had the revolution of
the honourable and learned member for Wolverhampton
been earned. (Hear, hear.) There was a good deal of
good in it, and for his part he had an hesitation in declaring
his belief that it was a step in the right direction.
(Hear, hear.) He decidedly objected, however, to im•
p King the boom tax upon 101. houses, or to reducing
tho income tax to incomes below 11401, as it would be
im-
pesing the great burthen of the taxation upon cleaves that
were il' capable to bear it, and he should join his voice to
the opposition iu resisting that portion of the budget.
(Hear, hear.)

Mr. DRUMMOND thought Mr. Mineli had done
rightly in submitting his propoeitions u a whole, although
he differed from him in some things. Mr. Drummond was
of opinion that Mr. Disraeli had not earned direct taxation
far enough. Fur his own port, he had nett► opposed the
budget of any Chancellor of the Exchequer, and he never
would.

Mr. HEADLAM had heard no mama alleged for an
iaerease of midi= of may kind, dill lees for an finer me
so partial—which would operate with so ma= severity upon
sod con.equently be so unpopular Mth the great mar of
the people—as that proposed by the government. He
thought that the government had held out false expecta-
tions with regard to the financial scheme they intended to'

propose. It had greatly disappointed every one, and it had
better he withdrawn at the earliest opportunity.
Mr. CAYLEY said that reappeared that the extension of
the house tax to the 101. householders was at the bottom of
the opposition to the budget. There seemed to be objec-
tions made to it by speakers opposite, one was that you ought
not to make a deficit in the revenue need you have pro-
vided a substitute, and the other was that you ought not to
provide &substitute until there was a deficit. (Hear.) The
present budget ought to he received with reference to those
of preceding Chancellors of the Exchequer. There bad
been a great alteration in the commercial policy of this
country, and it was necessary to adapt a midget to that
change. (Hear, hear.) Taking the budget as a whole
—aud it should only be considered as a whole—its
points were that it gave relief to the suffering classes, justice
tempered with mercy, to Ireland, a just and fair modifica-
tion of the income tee' and a relief to the consumers of
beer and tea. (Hear, hear) Thu budget might be re-
jected ; and the result would be aeoutmuance of injustice
to suffering chaise., and an exteoWen of the property tax to
In land. (Hear, hear.) I'erhepe to reject the budget would
be to do mire ; and ho would ask the many new members
who were now in that house who were to be the successors
of the present government? (Hear, hear.) How were
the anomalous inat.riels on the opposite side of the house
to be fused into such a political amalgamation as would
hold a government together? (Hear, hear.) Ile believed
' that by a natural instinct the common sense of the couetry
bad already accepted the budget. ("Hear, hear," and
laughter.) He believed that, atter all, the agitation and
clamour would not prevail against it. (Hear, hear.) Let
the house refer to the reception which was given to the
Chancellor of the Exchequer two evenings ago at the
Mansion. house; and be thought that this reeptiou of the
government by the City of London might be ngerded as an
augury of the triumphant success of the financial propo-
sitions of the right hon. gentleman. (Cheers and laughter.)
Sir C. WOOD could nut agree with the hon. gentleman,
either that the country had or would accept the budget—
(cheers) ; and, therefore' trusted he was not needlessly de-
tensing the house, while he availed himself of the oppor-
tunity invited by the government of discussing the whole
of these financial propositions together. The Chaueellor of
the Exchequer had referred, in his espLuatory address to
the house, to the claims of the "suffering classes ;" and he
(Sir C. Wood) hoped that this would be the last time on
which the House of Commons would hear of those claims.
((sh, oh.) Cermialy, the Chancellor of the linchequer had
observed, that the acceptance of this badget would be
retarded by him as a disposal and settlement of
the claims of the suffering elleses—(hear, bear); and ho (Sir
C. Wood) thought that he was entitled to assume that that
subject at least would be heard no more of very shortly.
(Hear, bear.) The Chancellor of the Exchequer had com-
menced his speech by an elaborate enumeration of the
grievances of the shipping interest; but in looking into the
matter ho (Sir C. Wood) could not discover where the
sufferings lay. Taking the trade and navigation returns,
for wheit the government itself was responsible, he found
that there was a great increase of ship building going on in
all the yards all round the coast, and that British ships
wore in every direction outstripping the foreign ships
with which unrestricted competition placed them in direct
rivalry. Nevertheless, with those measure of so-called re-
lief proposed by the Chancellor of the Exchequer he was
not &soused to quarrel. The greatest pressure upon the
British" ehipowuer, as compared with the foreign ship
owner, was the timber duty ; and, if the right hon. gentle-
man had reduced the duty, he would not only have re-
lieved the shipowner, but would have benefited the c .m-
-munity at large. Instead of that he conferred a benefit on
the British shipowner and ow his foreign rival too. The
neat suffering interest was the West India interest. He
certrinly a told not complain of the way in wh ch
the Chancellor of the Exchequer had treated the so-called
claims of the West Indian colonists. He would not
go into that question. All he would say was, that the
observations of the right hon. gentlemen were ia full accord-
ance with the views he (Sir C. Wood) had on former
ozeasions expressed and acted up to. He had always said
that with improvements in cultivation, with the application
of science, free labour would successfully compete with
slave labour. Was not that so? He appealed to the
statement of the right bon. gentleman, that now, at
least in our market, colonial sugar had increased
while foreign slave-grown sugar was failing off. The
third and last of the suffering interests was the agri-
cultural body. The right hon. gentleman had on
many former occasions contended that they were subjected
to peculiar burdens, which justified protection or compen-
sation. The right hon. gentleman, however, had now re-
jected those claims altogether, and he trusted that after
this utter rejection of any claim by him who was the most
forward ailsozato of the agriculturists they should not hear
again these claims pressed upon the house. In the strongest
leaguer that the English language coulee sfford,the right hon.
gentleman hail demanded protection or compensation, but
novrio the position in which he was placed, when responsibility
fell upon him, he completely rejected the e claims. Woa.d
anybody deny that the assertion of those claims had ins.
peded the settlement of the relations between landlord and
tenant; would anybody my that evils had not resulted from
the maintenance of the hetief that relief might be obtained
from these local burdens ? In 1849, he met the right hon.
gentleman on this question, when great Wool was laid on
the burden of the poor rates. The same thing was repeated
in 1850, and the same In 1831. But the consequence of low
prices had been that the poor r rtes had decreased, sold had
more and more improved the condition of the
labouring classes. Such was the ground on which the
right hon. gentleman now said he should not press these
Chita' on the howls,. He would now pass to the budget of
the right hon. gentleman, end he must say, in the first place,
those parts of the budget which some parties thought were
boons to the agricultural interest were no boons at all, or
were of very little value indeed. What benefit was it to them
to repeal the half of the malt duty ? What class of land was
at the present moment most wanted? With what de-
scription of farms had landlords the least difficulty with ?
With land best fitted for the culture of barley. If there'
were a description of land for which no bonus was required,
and for which no compensation could possibly be required,
it was that land. Ile was not arguing it as a con-
sumer's question. He would come to that by and
bye; but be was taking it as an agricultural question,
and be believed the advantege to the agriculturist
was absolutely nothing, while an enormous amount of
revenue was sacrificed for this alleged bonus. The same
observations applied to the taking off a portion of the hop
duty. In the repeal of the whole hop duty there would
have been some sense, but the reduction of one-half the
duty was of no service whatever. But let him say one
word with regard to the *come tax. He had defended the
maintenance of the uniform rats of the different schedules,
by showing that local taxation fell heavy on real propetty.
The Chancellor of the Exchequer, however, refused to
relieve them of them local burdens, but he relieves the
other damns, leaving a heavier weight on them. He laid a
burden widish,' shredders exclusively. It was fair that
landed wedelns* opposite should say that they would
have put catboat a burden, the ultimate extent of which
it was impossible to state. He now came to the budget of
the right lea. gentleman. The right hon. gentleman
assumed that he would have a surplus of 1,330,0001.,
and he stated that the vote of the Kaffir
war would be less than that of last year by
260,0001., leaving therefore a surplus of 1,610,0001. He
proposed to repeal half the malt tax after October next,
giving a drawback at that time en the stock in heal, which
he estimated would ameeatJa • million. He proposed a
reduction * the tan dadeldazhish he would lose
400,0001.; rhea these were 600,0001.,
and relief toff* shipping intemet, .100,ZrZing an ad.
ditional charge of 2,100,000 L To meet that he had a sw-
ishes of 1,610,0001., and be west have the additional house
duty, if the sammitter melted te it, and whisk would
=oust *WNW" awl be to pat le the Davies
of the year a ism dthevagesymeate of
loons made by the CommullesigaMe elf Polak Works.
Thus the result of the right ben. glatlasiab fteres would
be an addifionntiZ4d %WAN. ma ediFdreal taxes
to meet it et , hawing sinks 61.1,0004 Now
the right hos the member friths Ilaiversity of
OstoM, sated seek la He night whelks thought was an Ob-
jKiiil• Saab IMAM tunics, es& that was that the only
surplus reveals whisk the right boa. madame left him-
self was pedaled net from the seephs el dis year, not from
the Janne d the year, ebseieed free the tare-'
lion of the eitemsy, but by applying to the ways
and =NM of the year, a men Vlach -originally was
a loan. Several years ago, is times of distress, Exchequer
bills were issued to provide loans to various parties to find
employment for the people. Those Exchequer bills were
paid off and fresh bills issued, till in the )0111. 1842 a step
was put to the issue of Exchequer bills for that purpose,
and annual repayments of the sum already lent out
amounted to about 300,0001. The Exchequer bills then out-
atanding;wer•bought out of the Savings' Bank fund'; these
anal repayments and the annual issue, the sums re•aavanced,
balanced each other. The right hon. gentleman proposed
to put an end to theta public works altogether. He en-
tirely disagreed with him in that policy. Many most useful
works had been aided by advances from this fund. 300,0001.
a year had been advanced in England, and 60,000/.
in Ireland, for the erection of gaols and public build-
Mgr, such as lunatic asylum., charged on the
comity rates, for arterial drainage in Ireland, and
for the building of chapels in various parts of the
kingdom. The greatest assistance had been afforded
by these loans. He differed therefore from the hen. gentle-
man in putting an end to this system. But assuming that
it was to be put an end to, what was to be done with the
money ? The sem altogether amounted, in round numbers,
to 3.000,0001., part of it arising originally by loans, and
part trilling from the difference between the interest charged
by and that paid to the commissioners ; but the whole of it
was the proceeds of original borrowing. Why, did
any man ever hear that that could be considered
as portion of the annual income of the country ?
Would any man iu this house sac, that the creating a
surplus revenue of 400,000'. out of that fund was nut ant-
is?, a fictitious serplus, and that that sum ought tent to be
applied to the repayment of the sum originally borrowed
to create the fund. And yet this sum was the only surplus
which the right hon. gentlemen hail. The right hon.
gentleman stated that In 1834.3 the loss on the malt duty
would he 1,700,N01., on the tea duty 667,0001., on the hop
duty 120,0001., the increased estimates 600,0.101., and the
bra on the light dues 100,3001., making altogether
3,087,0001. Then lie stated, that in th it year
there would be no payment for the Kaffir war.
He took credit for 310.0001 , half of the reduction of the 31
per cent.., and 1,000,0001. for the additional house tax, and
these items he calculated would altogether amount to
3,310,0001. again, making a surplus of about 400,0002,
stain entirely depending on these repaynsenta of advances
of sums which were orientally loans. Ile should like to
know whether his right hon. friend the member for Stam-
ford (Mr. Herrin) had looked into this, and whether he
would my, with his intimate acquaintance with financial
matters, whether a surplus should be created by a loan.
How long was a state of things so discreditable to the

country to continue ? (Hear, hear.) He had hitherto been
assuming that the ealculistions of the right hon. gentleman
were cornett but he would sow proceed to show that he
was not justified in his estimates. The right hon. gentle-
man had set down the produce of the mai% tax at 1,700,0001.
Now, as the malt tax at present yielded 5,000,0001., the first
bus would be 2,500,0001. ; so that the right bob. gentleman
considered that he should recover 800,0004 Of this he es-
pected to get back 200,0001. for this drawback now allowed
to the Scotch distillers, so that the sum expected to be made
MD by increased consumption was 600,0001. ; but he did not
thick there would be anything like that increase. This
wan not the first time that the proposal to
repeal the malt tax had been made. The malt
tax had actually been reduced several times ; and it was
most remarkable that those reductions had often been
followed by • decrease in the consumption. The tax was
reduced in 1815 from 4.. lid. to 2.. 2d. per bushel ; and the
consumption fell from 26,000,000 to 20,000,000 bushels
In 1819 the duty wss increased, and the consumption again
became larger. In 1821 the tax was again reduced, and
the consumption to a small extent increased. In 1830 Mr.
eioulburn greatly reduced the duty, and at the same time
every effort was wade to stimulate the consumption ; but
though it rose fur the next few years, yet ten years after-
wards it cousiderably fell off. Mr. Charles Barclay iu his
evidence before the lord.' committee on the burdens on
lands, stated that the duty had been reduced 10s. per
barrel, and the brewers had lowered the price 12e. That
wan a Id. per put ; and the repeal of the whole duty would
amount to about the same sum. The eff;ct of that reduc-
tion hail been to increase the sale one-sixth; so that the pro-
posed reduction would only reduce the price one lathing
per quart, and increase the consumption one-twelfth. The
111111 that the revenue would recover would therefore be
only 200,0001., which with the 290,000 L for the malt draw-
back, would make 400,000 e. instead of 800,0001., as the
right hon. gentleman has calculated. Add to that 150,0001.
lost on the income las, and it would be seen that while
the surplus consisted only of • loan, the right bon. gentle-
man had miscalculated no less a sum than 6.50,004.11. Even
supposing that he (the right hon. baronet) was wrong
205,0001. ur 300,0001.. there would still be a serious deli-
cieucy—and that • deficiency wilfully created by their own
legislation. Surely this was not • time in which it would
be safe to tamper with our finances. (Cheers.) The
strength of this country lay not so much in her military
means, as in her boundless credit ; and surely they would
not risk the di struction of that in which our safety so en-
tirely consisted. (Hear, bear.) They bad heard a good
deal about the wonderful scheme of &ranee which the
right boo. gentleman was to bring forward. It was to put
money iatu everybody's pocket,anl to take money out of no-
body'o; but it seemed to him (Sir Charles Wood) that the
fact had reversed these prediction., and that it would put
money in nobody's pocket, while it would take something
out of everybody's. (Hear, hear.) There was nothing
wonderful in it at all—it was merely reducing the indirect,
and increasing the direct, taxation of the country. (Hear,
hear) That was the simplest thing in the world; but,
with one exception, the indirect taxes that were made the
subjects of the operation were ill-selected and ill handled. As
for the direct taxes dealt with, the effect of the government
measures would only his to make them needlessly oppreanive
and burdensome. (Cheers.) The exception to which be
had referred was the tea duties; and he entirely agreed
with the right hon. gentleman as to the propriety both of
the selection and the manner in which he had treated this
impost. (Cheery.) Two years ago he (Sir Charles Wood)
had a proposal of a similar kind ; but considering the in-
fluence ui the window duties on the health and well-being
of the community, ho had given that the preference.
Nevertheless be had intended to take the tax on tea beat;
and, indeed, it was a subject entirely independent, and one
that might be dealt with quite irrespectively of the howl
tax. (Hear, hear.) Now he came to the hop duties, with
reopen to which the right hon. gentleman had committed
as many bluuden as was possible. (Hear, hear.) The
present duty was 2d. per lb., and it was proposed to reduce
that to Id. per lb. ; but why, in Heaven's name, did the
right hon. gentleman propose to retain the Jr per cent. ?
(Hear, hear.) It was reasonable enough for his right hon.
friend, when be dealt with all the taxes, to put five or ten
per aut. on them all ; but surely it was most injudicious
when dealing with a tax to retain such an inconvenient
arrangement. (Hear, hear) lie (Sir Charles Wood) had
reduced the timber and the coffee duties, and he had inva-
riably got rid of the per tentage. Well, then, the right
lion. gentleman had admitted that it was perfectly impos-
sible to maintain a protective dutz, against foreign malt.
Tee CHANCELLOR of the LXCHEQUER—I said a
prohibitory duty.
Sir CHARLES WOOD—The right hon. gentleman bad
spoken of a countervailing duty. lie said it was impossible
to justify a protective duty greater than would put the
tinily% grower ou the same footing as the English. Now a
duty of 12.. per owl. would have amply done this with re-
spect to hops ; but the right hon. gentleman proposed to
impose • duty on foreign hops of U. 21. 641., and this was
" unrestricted competition !" (Cheers.) But was it worth
whale to dee: with the subject at all ? (lieu, hear.) There
was a good reason fur preserving half of the malt duty, for
it was something considerable; but half of the
hop duty only amounted to a paltry 120,000/,
and it was one of the soundest principles of finance
to retain excise regulations over an article that returned
an insignisearit revenue. (Hear, hear.) The result of
the proposed change would be to simply render the grow-
ing of hops a close monopoly, and it would prove of not the
slightest benefit to the consumer. (Cheers.) But to return
to the malt duties. The hon. member for the North
Riding (Mr. Cayley) had spoken of the wonderful
hardships of the moisten and brewers ; but the hon. gen-
tleman appeared to know very little about it. The report
of the commissioners appointed to inquire into the whole
subject of the Excise (of whom Sir H. Parnell was the
chief), said that they did not believe that a leas objectiona-
ble tax could be devised than the malt tax; for there was
none collected with less trouble and expense, or with leas
loss to the us. (Cheers.) Mr. Taylor, slate eminent
master, who was examined before the commissioners, stated
that all the vexatious restrictions on the trod. Ind been re-
moved some years ago, and that the higher class of the
manufacturers of malt had been quite satisfied. (Hear.)
Mr. CAYLEY—I said that the maltsten and brewers
wire the great monopolists. (Hear, hear.)
Sir C. WOOD must say, with great respect to the hon.
gentleman, that he was entirely mistaken in his complaints
as to this tax. (Cheers.) If the tax were removed the
=Outer and brewer would pocket the difference, and the
consumer would be henefitted as little as he had shown the
agriculturalists would be. (Hear, hear.) He did not
say that the reduction would not be an agree-
able thing. It would be very agreeable to a
Chancellor of the Exchequer if he could da without duties
at all; but, unfortunately, the revenue must be collected,
and all they could do was to maintain those duties which
were the least objectionable. If they were to reduce duties
at all, why not reduce those on butter and cheese, which
had • prior claim, for they raised the Pries of the article far
beyond the amount of the duty, which the taxes on malt
and hops did not P (Hear, hear.) As to the direct taxa-
tion, the right hon gentleman seemed to have taken nun-
sel with the hon. member for Surrey, in order to
make it as intolerable as he could. (Cheers.)
Had the right hon. gentleman considered the class which
he war about to bring for the first time under the opera-
tion of the lucerne tax ? (Hear, hear.) Hon. gentlemen'
opposite used tom that an income tax was justified only
by tie necessity ofy the case—to make up a great deficiency'
in the revenue—and ought only to exist for a time.
How often had they said that it was only a tem-
porary tax? One of the very last votes which, acting
under the advice of their ablest financier, the right hon.
President of the India Board, they had been ibis to terry,
was, to the effect that the first surplus should be applied to'
the reduction of the income tax. (Hear, hear.) Yet
them were the men who in a state of prosperity—with no
Seminal difficulty but ouches they had themselves created
—proposed not only to maintain bat to extend
a tax they bad declared so obnoxious. (Cheers.)
lie could hardly believe they were sincere in their advocacy
of direct taxation. (Cheers.) How did they deal with the
small owners of land ? It bad been said that it was not the
large °when of land, but the small owners, men who, ge-
nerally speaking, were es much in debt as their larger
neighbours, and had not capital to improve their land, who
were in distress. And Bose were the people they were
bringing under taxation. A man with a rental of 621. a
year would have to pay Me. a year income tee. (Hear,
ear.) The conampeaes of lowering the income tax to
101. would he to bring nearly every farmhouse under taxa-
tion. (Hear, hear.) Very few farmhouses psi.] the tax
now ; betalmeat every moderate tenant would be included
under this. (Cheep.) Under the new Schedule C the tax-
' Rather would call upon persons four times a year for the
first time. (Hear, hear.) In Ireland they would tax
the unfortunate Dublin shopkeeper who had invested
his savings in the funds to usable him to live in
peace the remainder of his days ; and they left untaxed
the great Irish proprietor of land. (Cheers.) On what
ground was this dune? (Hear, boar.) They said they dm-
liked direct taxation on a system of exemptions, and said
they would have no exemptions. But had they
no exemptions? (Ileu, bear.) The right hon. gen-
tlemen had made a long preface as to the taxation of
Ireland. He put Ireland in the first rank, as the great
and grand exemption which it was impossible to overlook.
Ile said that, according to the original proposal, Inland
ought to have contributed, in spirit and stamp duties, in
lieu of the income tax, 400,0001. ; but that she had only
contributed 16,000/. Hew did he deal with this gross in-
justice ? He taxed the Irish fundholders and the waivers
of salaries—still making an exemption in favour of the
landowners. (Hear, hear.) Did he suppose he should
conciliate the support of the Irish landowners by that
means? (Cheers.) Ile proposed to put in the narrow end
of the wedge, and that only. He (Sir Charles) bad no
objection to say that he did not think it equi-
table or wise to extend the income tax to Ire-
land. Ile had add so when he hut renewed
the income tax, and he said so still. There were burdens
enough on Ireland in its present elate; and it was hotter for
her, and for England, sad for the united empire, not to
press her Jaen by additional taxation. (Cheers.) Much
had been done of late years to equsliae the taxation of the
country, because we had repealed in this country many
taxes—the window tax among others—that were not paid ;
by Ireland. In this respect Ireland had obtained no re-
lief, and to that extent we had approximated an equality
of taxation between the two countries. lie did not say the
time would net come when the taxes paid here might he
extended to Ireland, hut that time had not yet come. We
ought to develop and encourage the resources of thit
country, and it would be most improper to extend tho in-
come tot to it at prrsent. But the impolihno of that tax
en the Irish fundholder, and not on the landholder, would
be • great injustice. (Cheers.) It would be • distinct I
breach of faith with the national creditors. What was the
lax interpretation which they put upon the set of parliament ?
At least they were bound to tax all other similar incomes
equally. There were certain incomes which they most
tax at the same rate- or they would bo acting with injustice.

(Hear, hear) A permanent and realised income, similar
to the funds, ought to be taxed similarly. Why should the
man deriving an income from the funds pay 7d. in the
pound, and ho who derived his income from East India
Stock only pay Std. Why should a man deriving income
from land in Eugland pay 711., and he who derived it from
land in Ireland, and spent his income in England, only pay
64d. ? Why should the Duke of Devonabire and the Mee-
qui' of Hertford pay only becauio they @peat their ,
income hers? (Hear, hear.) Was that fair? (Cheers.);
But there was moremiscalculation in the scheme. Having
brought down the income tan on schedules B, 11, and E, to
1004 they to ingeniously arranged it, by charging only
ot.e-third instead of ens-half of the profits, that
nut a shilling more would be paid by those parties.
They can:tided the income tax to all persons
having incomes smountiug to 1001. a year, except
tenant farmers, and with them they did not go below Iran.
That was a gross injustice. (Cheers.) There was another
miscalculatiun nearly as gross. The right hon. gentleman
said he thought it fair to give a boon to the working ,
clergy, and he calculated on a reduction of 11,0001. by re-
duc'ug the tsx on those persons from 7d. to. That sum
represented an annual iucome of three and a half millions ;
the right hon, gentleman must, therefore, calculate that
the incomes of the clergy with 1001. a year were nut less ,
than three and •half millions. (Hear' hear.)
The CHANCELLOR of the EXCHEQUER—My state.
meat merely was, that a clergyman with 100/. a year
would be exempted from the hardship of bring returned in
Schedule A, and would have the same advantage as the
persons is Schedule 1), who had 1001. a year ; and, there ,
fore, he would be entirely exempted. (Ileac.)
Sir C. WOOD said, as he understood that statement he
was perfectly sight. A person in Schedule B would pay
the income tax, but a clergyman with the aime income in
Schedule 1) would not.

Mr. WALI'OLE—AII clergymen under 1001. are exempt
entirely.
Sir C. WOOD quite agreed that the house tax was a good
tax, and he had given the best practical proof that he
thought so. (Hear, hear.) Lio had never said there woo
any peculiar virtue in the limit of 201. ; he had taken that
limit because the house tax was imposed as a commutation
of the then existing window tax, and he did not wish to
extend it to any greater number of houses than had paid
the window tax. (Hear, hear.) The window tax was ob-
jectionable in • sanitary point of view, and as diminishing
the comfort& of the working classes, and he bads ndeavoured
to put the tax upon a footing which would not interfere
with their comforts. Ile had placed the tax at
such an amount that the houses and shops in
towns might pay shout as much as before, and that
sh sat the same number of houses might be included.
He was not going to object to the extension of the house
tax, but he had a great objection to extend it to houses of
101. The right hon. gentleman said that direct taxation
ought to be as uai las indirect taxation. Ile dissented
from that Proposition because in the first place it was im-
possible. (Hear, hear.) You could not bring the working
man under the operation of direct taxation. (Hear, hear.)
The only way of bringing him under the operation of tar
ation was by indirectly taxing the articles of consumption.
(Hear, hear.) Ile concurred in the opinion of Mr. Mil,
that as the load of indirect taxation was heavier on the
poor man it was only right and fair that there should
be a minimum limit of direct taxation. (Hear, hear.)
It was impossible to raise the whsle of the revenue by any
one tax; and it was, no doubt, a nice problem to adjust the
proportions of the two systems of taxation—the direct
and the indirect. But the right hon. gentleman dealt
with a clue who were hitherto exempt from direct taxation,
and he gave them no boon which was at all equivalent to
the tax he imposed. (liver, hear.) The right hon. gentle-
man said that he might, perhaps, lose 150,000/. by the al-
teration in the income tax, and he expected to indemnity
himself by taxing tradesmen end small proprietors who
were heretofore exempt. (Hear, hear.) Now direct
taxation must be the great resource of the
country in time of pressure and war. (Hear, beer.)
You cannot go on increasing the tax on articles of consump-
tion in times of pressure ; and year only resource was in
direct taxation. In such • case it was only fit and right
that the inhabitants of the metropolis should be called on to
pay for the national ch fences. But if without any necessity
they were to sacrifice revenue, to double the house tax to twice
the amount of the window tax, he was afraid they would
make direct taxation so unpopular and unpalatable that they
could not collect it—(hear, hear)—and would endanger that
which they professed to preserve—namely, direct taxation.
They IMO now called on to deal with an amount of taxa-
tion in a manner that no man in his senses would attempt
to deal with in one year. (Hear, hear.) No man in his
senses would attempt to deal with 6,000,0001. of tea duty
and 5,0w0,0u01. of malt duty in one year, and in the same
year Impose two direct taxes bringing under their operation
a large class of persons who were not subject to them before.
(Cheers.) I beg and advise you (continued the right hon.
gentleman) to take back your budget and reconsider it.
(Cheers and laughter from the ministerial bench.) Give us
tea; you can do that without increasing our burdens. That
will he an unmixed boon. (Hear, hear.) And give u
Tour house tax and yaur malt tax. (Continued cheers.)
hen you will have a budget that, so far, will be decrying
of support. You need not be ashamed to take back your
budget. (Laughter from the ministerial bench.) Mr. Pitt
did so, and yours is not • strongergovernment then was hie.
(Hear, hear.) Lord Liverpool's government did that, and
you are not • stronger government then was Lord Liver-
pool's. (Hear, hear) Take back your budget and con-
sider it daring the Christmas holidays. (Cheers.) Take
the adrift of the right hon. gentleman the member for the
University of Oxford. It is obvious you have not consi-
dered many of the details of your budget—(cheers)—
or you know nothing about it. (Cheers) Grievous conse-
quences can only follow if you leave it as it is, for nothing is
so bed as the budget you propose, which sacrifices revenue
without necessity, which nobody wishes to benefit by,
which imperils direct taxation, and tampers with the credit
of the country, (Loud cheers.)
An HON. Marna on the ministerial side of the house
whose name we could not learn, moved the adjournment of
the debate, which was agreed to.
GENERAL BOARD OF HEALTH BILL.
Oa the motion of Lord J. MANNERS, 014 bill was read a
second time.

Sir G. PBCHELL presented a petition from Brighton,
praying that Brighton might be exempted from the opera-
tion of the bill, till it was known whether the town was to
have a charter of incorporation or not.
The house then adjourned at a quarter to one o'clock.

gfie erpreoxi.