The Express.
London, England, 1851-02-18 00:00:00

THE EXPRESS, TUESDAY EVENING, FEBRUARY 18, 1851.

government feel that, in the pelmet usirettled state et
matters an the continent of Europe, it wild be laces-
sistent with the best interest& of the county that the aged
and 111131itary forces of the country should be reduced. (Cu..
servatiroavers.) Those 'theme hest acquainted with thine
matters are quite aware that our ports &adenoma's are not it
that state of defence, in which it will be conceded, it is nett►
sari for the safety and benefit of the country they should bey
and that it is most necessary to provide efficient safeguards
for the depositaries of our national wealth in the event of
any disturbance of that peace which I hope will be long
preserved. The proposal for these purposes contains no
large sum certainly. except those for continuusg the de-
fensive works in Peinbruke dockyard, ant fur connnenciug
the defences of Portsmouth on the land side. I must say
that leaving these matters unprovided fur would be &respon-
sibility which her Majesty's present advisers are not pre-
pared to incur, and my firm conviction is that however
strong and justifiable may be the general feeling in favour
of economy in this home, the majority of • British
House of Commons will not consent to leave their
country in • defenceless and unprotected state. (Cheers.)
But still there is a reduction in the army and navy
estimates. They were last year for both services
20,012,0001., and this year they will he 19,555,0001. for army,
navy, and ordnance, making the reduction about 457,0001.
'From this, however, must be deducted the vote of last year
'for naval excess, so that the absolute reduction of expendi-
ture under the three heads will be 246,0001., or nearly a
quarter of • million. This reduction would have been
greater but for two or three changes which have been made
in both meeker, some temporary and some permanent in
their nature. (Hear, hear.) Gentlemen who sat on
the committee on the army and nosy estimates will re-
member that the question was raised as to the rations al-
lowed to the soldier *erring abroad, most, on the recemmen-
dation of that committee, it was determined to diminish the
stoppage's of the soldier serving out of the country, and which
had hitherto been charged at sd. per day. I propose to main-
tain the principle of stoppages, but to diminish the amount.
The additional charee arising under this head will be about
60,0001., and for:both, supposing the same form to be kept up,
140,0001. The mixes:Hem-owe estimates were 4,065,0001. last
year, and of course it is quite impossible to say
.what will
be the charge this year, when I propose to take in a chum
of a temporary nature, but which had not appeared in the
estimates of former years, or been borne by the public re-
venue. The expense of taking the census was formerly
borne by the local rates, but I think it is one of them ob-
ject+ of public interest which it is reasonable should he paid
out of revenue, and therefore I have set down 110,0001. for
that purpose. Including that estimate, and taking round
numbers to cover any small addition that may be made this
year, I propose to take 4,000,000/. for miscellaneous esti-1
mates. The expenditure for the year will, therefore, be
60,247,1711., and deducting the possible expenditure from the
possible income, there will remain an estimated surplus of
1,802,0001. Now, sir, the first point to which I wish to bring
the attention of the committee is, how these estimates
bear on the main question I propose to submit to it, namely,
the renewal of the income tan, and a concomitant stamp
duty. The tax raised last year was 5,400,0001., and the stamp
duty produced in 'alma about 120,0001. ; but some reduc-
tions made last smoke* will bring it down to 100,0001. If,
therefore, the committee refuse the vote which I am about
to place in Unhands of the chairman, there will be a fall
in the revenue to the amount of 5,500,000/. Deducting from
that the probable amount of surplus, namely, 1,890,0001.,
the nett deficiency will he 3,610,0001. In the present year
it would not amount to quite so much, because one-half of
the present income tax will be receivable in the course of
the ensuing year. During that year there will be received
2,700,000/. on the account of the present income tax, and
therefore the deficiency would be only 910,0001.; but in
every subsequent year, suppusing there should be no im-
provement in the revenue, the amount would be, as I have
atatcd,in round numbers 3,600,0001 Now,sir,those gentlemen
who were members of the late (louse of Commons will remem-
ber that the time when Sir B. Peel proposed for the first time
the imposition of the income tax, the deficiency for the year
ending January, 1642, was only 2,100,0001., and that was
considered by hon. gentlemen, most of whom now sit oppo-
site, a sufficient ground for the imposition of the income tax
during that year. (Hear, hear.) I can scarcely suppose,
therefore, that they will now refuee a vote the refusal of
which would create • deficiency exceeding that which
existed in 1812 to the amount of a million and a half.
(Hear, hear.) The house will do me the justice to remember
*at in opposing the income tax I stated that if it were to
be imposed for the purpose of covering a great alteration in
the import duties that if the money to be raised by such •
tax were to he applied in repealing or reducing the duties
en timber, corn, and sugar—l stated that, under those cir-
cumstance. I should be prepared to support it. (Hear,
hear.) And in subsequent years also I repeated what I
have always felt that the use which the late Sir It. l'eel
made of the revenue obtained from the income tax
fully justified him in the course he took. Con-
curring, then, in the principle of the application of the
money thus obtained, I supported the renewal of they tax
when it was again proposed by Sir It. Peel, in 1845, and
upon the same principle I myself proposed a further re-
newal of the impost in 1848. (Hear, hear.) And, enter-
taining the same opinions now that I did then—concurring
in the selfsame policy, and on the same grounds—l am pre-
pared again to propose to the house the renewal of that tax
for a further limited time. Since the income tax was
imposed the timber duties have been reduced—(hear, hear)
—the corn duties have been reduced—or rather abolished—
and the sugar duties have also been reduced. Partly by
the measure of 1814, further by that of 1816, and subse-
quently, to a still greater extent, by the measure of 1818,
all tending to the great lenefit of the consumer,
these several measures have been carried into effect,
which in my opinion, in 1842, as now, would
justify the impo.itiono of an income tax. (Hear, hear.)
Now, sir, if the bolo- is not prepared to adopt my proposal
for the renewal of th.et tax for a further period to be li-
mited, I may be permitted to suggest the alternative which
must revolt, viz., a deficit in the revenue to the amount I
have stated, or • reduction of expenditure to that extent.
(Cheers from the benches Mow the gangway.) brut I do
nest believe that any person who has looked eeriouely at this
subject can for a moment entertain the opinion that it is
poneible, from en aggregate expenditure of about
40,000.0001.. to make a reduction of 3,500,000/.—(" hear,
lane." from Lon" J. ltuesell)—and if not, it is clear that
the only way of meeting that deficiency would be to im-
pose new taxes equal to the amount. it'ith regard to this
question of the income tax, there is only, one other ohserva.
tem which 1 &OA necessary now to make; that is, that I pro-
I pow, fur a limited time, to continue no Ireland the exeep-
tioe from that tax which she has hitherto enjoyed. (Cries
of " Oh !") I believe, after the shock which property of
almost all descriptions has experienced,the diminution in the
value. and the complete revolution which has taken place
in the condition of all classes of proprietors in that
reentry, snit from which they ere hut just beginning to
recover—(hear, hear)—it would. I think, nut only be
Impolitic hut cruel now, fur the first time, to impose upon
Ireland the burden of the income tax. But I propose to re-
enact (end for the 'Lame time) the stump duties which Ireland is
bow subject tn. (Hear, heir.) These duties have hitherto
accompanied the renewal of the income tax, and I propose
to re-enact them as before. 1 propose to re-enact both the
incest tax and the Irish stamp duties for a further period
a three years, and upon that proposition it will be my '
duty to ass, the house to come to a vote. I will also ask the
house to come to a decision upon this important subject as
early as it may be convenient to do so. because it must be ,
obromeo that the financial scheme of the sear will depend
upon the renewal or non-renewal of the income tax. Now,
sir, my hon. friend the member for Montrene asked me the
other day to make ro return, or rather, perhaps, referred to
some promise he thought I haul given on a former occasion
to make • return, as 1. undergoesl him, of the incidences of
taxation. (Hear, hear.) Ile seemed to expect that I
would lay on the tads some return of the incidence', of the
different items of taxation. (Hear, hear.) But my hon.
friend hardly seemed aware that he had imposed upon me
one of the hardest tasks ever imposed upon a Chancellor of
the E x eh equer ("hear," and laughter)—because, as regards
the inrielenere, of many of those items at least the most
learned authorities differ. Therefore, when my hon.
friend rolly upon me to state what are the incidences of
taxation. he can expect no more than that I should
state what are my own opinions; but, with regard
to preparing returns, I must decidedly object to
being called upon, to the government being required to
make returns involving what, after all, can be merely
matter of °pinhole. (Hear.) Upon this subject of the in-
eideuee of taxation I have prepared to a certain extent a
sort of table, in winch I have classified the different items
of taxed, which I ones ready to lay before the house--Shear,
beer}—leaving hon. gentlemen to form their own opinion ea
to hoe ter I am justified in the elassittettion 1 have adopted,
and to enable them the better to come to a conclusion upon
the proposals I am about to submit. (Hear, hear.) I will I
explain how this amount has been made up. I have taken
the finance account toe the year ending the sth January 1
last—the gross receitots of the custom., including that Rub- I
sequently repaid a. draa hack. Omitting the incidental re.
eeipts. I have taken only the amount paid iu duty.
I have taken the same course with the excise, omitting tie
item bricks, the duty en which has been nbelishol. I
have taken, first, the produce to the revenue on article, of
food, whether sold or not, and tobacco. Now, under the
head of Customs, there are some 45 different items of this
description, the principal being butter, cheese, coffee, corn,
lemons, oranges, currants, raisins, peppie. spirits, sugar,
mollusc's, wine, tea, tobacco, amounting together to
more than 20.800,0001. In the excise I take three
items in the same class, malt, hops. and spirits. which
produce nearly 11,000.0001., making the whole amount
of deity levied on what we eat. drink, and smoke,
31,920., £4Bl. (('heers. and a laugh.) There are then certain
, items of manufactured articles, the principal of which are
in the customs, as gloves, silk, and some miscellaneous arti-
cles, a& books and opium. (A laugh.) These, with other
lmanufactured artieks, as paper end soap, and certain others
which pay a stamp duty, as medicine, cards. &e.,the whole
produce of this class of manufactured articles is 2,452,6581.
Then I take the duties on certain raw materials ;
the only materials of this clam, subject to duty, se &pricy'-
, tore seed, tallow, and timber, these amount to 764,0001., all
of which clearly falls upon the consumers, the penonswho
use the manufactured article. Those who consume the',
' food, or pay is any way for the articles, in the composition'
of which the raw material enters, pay then, as it appears
to me, the whole of these, amounting together so 35.03,,0001.
Thera are then certain duties falling on trades and
prof., miens, as licenses to trade, bills of exchange
Um.era' bills and notes, rewire, marine inn':
maces, to which I add the income tax, duties
lon trades and professions, and I must put in the same
clam the salaries of persons in the public service, for I can-
not see any jest distinction between them and others who
derive their meanies from their own labour ; therefore I
include the duty paid on incomes in schedule B with there
in de-It-elute d D and E---the amount of these charge .d tozether is
4,461,'J601. I. hen there are the duties id on post-homes. stage
carriages and railways, which are d by those who use thew.
tl'moss kinds of coavvyanct ; amount to 648,0001.

Of the tame class are the stamps on newspapers and adver-
dements, amounting to6ll,oool.—the assessed taxes,which,
exclusive of the window duty, amount to 1,491,0001. The ;
amount of all this mass of taxation, the precise incidence of
which, though it may be difficult to pronounce any opinion
upon, it is obvious does ant fall all a tax upon property—the
tidal amount is 42,153,5751. I now come to what are called!
the taxes on property—taxes which are paid by property in
one way or another—these are the stamp duties on morts
gages and transfers, the probate duty, the legacy duty,
and the duties charged on fire insurances, all of which I
take it arc taxes on property, and which amount toge-
ther to 5,188,0001. The produce of the lend tax is
1,159,0001. lam aware that the hon. gentleman opposite
has stated it at 2,000,000/., but in that he does not make
allowance for the commutation. It is, however, quite fair
to take as • charge upon land the whole amount paid.
Add to these the taxes charged on property under Sche-
dule A—the window duty 1,856,000/., the charge, levied
upon property .under Schedule A, 2,656,00X1., and
under Schedule C, 750,0001., making altogether the
general taxes levied upon property 12,451,7001. To this
we have to add the amount of the local rates—vie.,
for the three countries, 13,000,000/. When the hon. mem-
ber for Bucks made his estimate of the amount of these
local burdens for 1819, he included in the item " local
taxes" certain tolls, dues, and fees which, though local
taxes, are not properly a charge upon property. (Hear.)
The total amount of rates properly so called borne by pro-
perty is 13,000,0001., making the total amount of the tam
payable by property 25,451,7761. The other items, as tolls
for turnpike roads and dues of that kind, I do not
include, because these are charges borne by persons
using the roads. These amount to 3,300,0601., mak-
ing the taxes of all description., local and general,
45,453,5751. I exclude the Post-office from this
elamification because that is merely payment for service
done, and though there is a net receipt un that revenue of
832,0001., the charge for packet service and for conveyance
of letters comes so nearly to that amount, that on the whole
I may say the expenditure of the Post-office equals the in-
come. Therefore I am not prepared to take that item of
revenue at all into the account. Now hon. gentlemen will
here see how large a proportion of the whole taxation of the
country is borne by the consumer—and I am bound at the
same time to add that I believe upon the whole it is pretty
easily borne. (" Hear," and a laugh.) For I find that
comparing different years one with another, when •
reduction has taken place in taxation, or a period of dis-
tress diminishes the consuming power of the country, a very
short time usually elapses before the revenue equals what
it was previous to that reduction or that pressure. Now,
sir, having, as I hope I have, met the view of my
honourable friend behind me, in stating generally the
heads under which our taxation may be divided, I will
*theft to the topics which call for immediate remark,
I have said that the probable surplus at the end of the year
will be 1,800,0001. or 1,900,0001. An observation was made
by an hon. friend of mine elsewhere to the effect that any
surplus there might be next year would be found mainly
owing to the large SUMP placed at the disposal of thegovern-
ment by the :taxpayers, not to any reduction of taxation.
Now, I do not think that observation quite fair. (Hear.)
If any hon. gentleman will compare the income of the year
1817 and the income of the year 1850,—if he will con-
treat the balance sheets of these two periods, he will
find, no doubt, that in spite of the great reduction of
taxation which has in one way or other taken place there is
an increase of income of 739,0001. But, if he will compare
the expenditure at the same time—if he will take the ex-
penditure of the army, navy, and ordnance, the great items
of expenditure a s everybody knows—he will find that the
expenditure for these three services in the year 1847 was
18,.500,0001., and that in the year just terminated the ex-
penditure for the sam' three services was 15,391,0001., the
reduction in the three being no lees than 3,109,000/. (Hear,
hear.) Now, though our proposals may not probably have
gone so far as the wishes of some hon. gentlemen behind
me could have desired, yet I think the house generally will
do us the justice to say that we have not been unmindful
of economy, and that having reduced in three years
upwards of 3,000,0001. of expenditure we do not deserve to
be told that no portion of the surplus is owing to our exer-
tions in that respect. (Hear, hear.) Now, sir, I come to
the proposals which I shall make to the house on the sup-
' position, of course, that the income tax is renewed. I think
that the first claim upon us is some reduction of our debt.
I stated last wear that since the year 1830 we
' had borrowed 35,000,000/. We had applied to the reduc-
tion of the debt 8,000,000/. having therefore added in
twenty years of uninterrupted: p,'ra'e, 27,000,000/. to the
I debt of the country. I do not think hat we ought to ab-
stain from gradually reducing that amount. (" Hear,"
and cheers.) I propose to maintain the surplus at somewhere
about 1,000,000/. (hear, hear.) Now, the surplus at the
disposal of the government—the surplus that may remain
available for the reduction of taxation—has been variously
disposed of by my numerous friends. (A laugh.) I hare
seen within the last month nearly every class of parties who
pay any sort of taxes. (Hear, hear.) They all stated that
the taxis; they paid were the most harsh, iniquitous, and un-
just of all the taxes that were paid in this country. (" Hear,
hear," and laughter.) Some of my friends who came up
with more than one deputation made that statement, and I
confess that I was rather surprised at hearing their friends
afterwards making the same statement—(" hear, hear,"
and laughter) —as to half a dozen taxes, any
one of which, if totall- repealed, would have
absorb the whole surplus. Hear, hear.) Now, amongstthosevarious classes I hail to decide which taxes upon the
whole I thought it must for the benefit of the country
one way or other, to repeal or reduce. It is quite obvious
it was perfectly impossible for me to reduce taxes to any-
thing like the amount asked, or to anythingliketheamouut
probably anticipated. But, as snore must conic before
others, t hope they will be satisfied with my saying that I
am proceeding in the direction which they would wish;
and I hope the revenue of the country may es increase and
the expenditure be so reduced, that 1 may be able to go
further in the same direction in which I propose, to a cer-
tain estent, now to procee d. (Hear.) Now, sir, I must
say that of all the trades which have been with me—that of
all the trades which made the request that I would take
their particular taxes off, I think that that tax whielt presses
on the well doing and be urn on the morels of the lower
classes has the first claim to our attention. (Hear, hear.
I mean such an alteration of the window duties as will

reduce the taxation. (" Hear," and cheers.) Now, when
I state that the amount of the window tux is 1,846,000/., it
must be ohs loos that that which has been requested in later
day', and to which a petition presented to-night refers—
namely, the unconditional repeal of the window tax—would
absorb the whole sum I have at my disposal. (Hear, hear.)
I do not propose, therefore, to deal uncondition-
ally with the tax, but I do propose to give a con-
siderable relief in its amount ; and I um the more
disposed to do this because it presses more on country
houses than on houses in towns, and, under present eireum-
stancea, I am not unwilling to give that relief to the
country gentlemen. (Loud laughter from the
tionist;.) I remember last year that the hoe. member for
Borsetshire (Mr. Banker) spoke in favour of a reduction of
the window tax, upon the ground that it would benefit the
landed interest ; and, us he is a very good exponent of the
views of the country gentlemen in this matter, they will
consider. I hope, that I am now taking the view of one of
their most prominent representatives. We have already given
to the labouring classes of this country an improved com-
mand of food and an improved command of clothing: we are
prepared now, I believe, to go a step further, and improve
their lodgings and their health. (" Ilear," and cheers.) Sir,
the present tax, as you arc aware, is a tax imposed upon
houses according to the number of windows and lights
they have. I propose altogether repealing that mode of levy-
ing the 11/01.S.111(nt of the houses—to substitute, as a princi.
ple, • tax according to the value thereof, and to apply that
to all new houses. (Hear, hear.) I propose to adapt
the principle on which the tax is to be levied to the
value of the house. But adopting this as a rule in regard
to all new houses, I feel it to be absolutely necessary to
make considerable modification in the mode of applying it
as to any existing houses. I hope I have benefited by the
lessons I got last year in attempting to modify the stamp
duties. I approve of an ad valorem duty. It must
be obvious that the present tax was exclusively levied
on the number of windows, and that to substitute
• test by value would utterly elunote the amount
paid. Fur iu ranee, a house in a fashionable square would
pay more in proportion than a house in an unfashionable
part of the town ; and a shop in Hero nt-strett, which now
pays no more than a house situated in the purlieus of
London, provided that both have eight or ten win-
dows, would have to pay very much more. This
objection has been stated by a noble lord who
waited on me with some window tax payee. the
other day. lie showed that the tax laid on to this manuer
would unfairly raise one class and depress another class of
houses ; and it has seemed to me that such a change would
he unsound iu principle, not calculated to meet the justice
of the Ca,e, and indeed not practical. (Hear, hear.) The
proposal, therefore, which i shall make will be this : I shall
propose that in the case of all new houses, the annual value
of which will be 20/. a year and upwards, n house tax shall
be calculated at a certain rate iu the pound; that
all houses now paying the window tax of a value
not amounting to 201. a veer shall be exempted from the tax
altogether ; and that nil houses of the value of 20/. a year
and upwards, now paying the window tat, shall pay two-
third. of the amount they now pay that is to say, that
they shall pay a house tax, which shall be two-thirds of the
window tax they now pay. (A laugh.) lion. gentlemen
will observe that a certain number of houses are to he
mpted altogether, and that in the case of those which
are taxed they will be taxed without any reference whatever
to windows, of which they can have a, mans- as they like
(Cheers.) Then, there is a certain via,a which no. are
about the value of 20?. a year, but +Oath do not pay at
all the window duties. I propose to impose on them two-
thirds of the lowest amount paid to the window
tax by any houses (so we understood the right ho-
nourable gentleman), leaving it to them to open any
number of windows they please. I propose, further, to
provide that in the ease of houses iu regard to which con-
ditions may be made increasing their value, of 201. a year
and upwards, that they shall then pay upon the
poundage. I have calculated. as well as I can,
what will be the amount equivalent to two-thirds
of the present amount of the window tax, and I find
that it will fairly be met by • tax on all houses of the value
of 201. a year and upwards of one shilling in the pound.
There will then be the lowest class of houses rented at from
101. to 20/. a year, and which heretofore paid la. fal. in the
pound, which will pay nothing at all ; and all houses above
that will ord) in future have to pay two-thirds of what they
did pay, namely, Is. in the pound. I have not omitted
from my consideration those houses which enjoy at present
an advantage in respect to the window tax—l mean those
dwelling houses portions of which are used as shops. In
the proposal for levyiag the !rouse tax it VAS desired to give
a cern" advantage to houses in that condition, and I think
it is quite fair that it s' ould be so. (Hear, hear.) I pro-
! pose, therefore, in the cased f houses portions of which are
pow, t for the the
exposing goods for sale, that

instead of paying Is. in the pound, they shall slily
pay 9d. in the pound. (Hear, hear.) I propose to extend
the same advantage to houses kept by persons selling spirits
and beer drunk on the premises, and to farmhouses occu-
pied by agricultural tenants. Now, I believe that the re-
sult of these changes, should the house adopt them, will be
as follows exempt altogether from taxation about
120,000 houses which now contribute to the window tax. I
include in taxation, at the rate of 12s. a house, which
would be two-thirds of the lowest amount they would pay
to the window tax, about 30,000 houses. I exempt, as far
as I can go, the great majority of farmhouses, because
I believe very few could be regarded as of the value
of 201. a year, and those farmhouses which will be
taxed will only have to pay equivalent to one-half)
of the present window duties. l'he reduction will be as
,
follows:—The produce of the window tax is at present
1,856,0001. I calculate that the loss from the exemptions of
houses under 201. a year will be 150,000/. That leaves
1,706,0001. payable on a new scale by houses at present
paying the window tax. One-third of that they are to be
relieved from, leaving 1,137,0001. I purpose to obtain the
rest from 30,000 houses at 12s. a house, which will be
18,0001.; leaving the produce of the future house tax
1,156,0001.; the loss to the revenue being 700,0001. I
repeat, then, that the proposal is this—to exempt about
120,000 existing houses from all taxation, and to reduce, in
the cases of houses which will be taxed, the amounts they
pay by one-third ; and no restrictions whatever will be
placed upon any house in reference to the windows or other
openings for air and light. My next proposal to the
house is with regard to Ithe duties on coffee. (Cheers.)
Hon. gentlemen will have seen by the returns and tables of
the trade and navigation that the revenue derived from
coffee has materially fallen off within the last few years.
(Hear, hear.) Dunne the last year it has fallen off no less
than 77,0001. Now, this question is connected with anther
question which was last year brought before the house—l
mean the admixture of chicory with coffee. Ido not often
allude to personal matters in this place, but I hope I
may be permitted to take this opportunity of re-
ferring to a statement which I have seen given, not
as a rumour, but as a fact—that I myself have a
direct interest in the growth of chicory. It has been re-
ported to me by many gentlemen who have had interviews
with me on this subject, that that is a general impression.
I cannot say that I am very susceptible of offence in general,
but when a matter of this kind is thus stated it is perhaps
not unbecoming in me to refer to it. (Hear, hear.) The
public prem, I think, has a perfect right to comment on
one's opinions and misconduct, but it has no right to make
such an assertion as this without ascertaining that it is a
fact. (Hear, hear.) First I will say that I never grew a
root of chicory. Next, I will say that I believe not a single
root of chicory has ever been grown on my property; and
lastly that all I know of chicory is from what I have seen
from the roadside, and that I do not possess a single acre
of land on which chicory is grown. Now, having ilia-
chargyd my conscience in this respect, I will proceed to
explain my proposals in respect to coffee and chicory.
lint, I may express my own belief that the admixture of
chicory with coffee does not, as has been so constantly
asserted, diminish the use of coffee. lam convinced, on
the contrary, that to a great extent it promotes the use of
coffee. That mixture, according to grocers, who are the
best judges, and who speak from experience, produces a
good and palatable beverage, at a less price than the coffee
not mixed could be sold fur; and these persons repre-
sent that its use is daily extending among the working
classes. I have only further to obseeve that even in coun-
tries where no coffee duty exists at all, the same ad•
mixture takes place. There is a similar admixture
indeed in many other articles of commerce. Adulterations
of this kind, some of them injurious, but some of them by
no means so, will take place, and it is perfectly impossible
to legislate against them. (Hear, hear.) I was called on,
last year, to take up the subject, and my attention was called
to adulterations in sugar, pepper, coffee, tea, and half-a-
dozen other articles. I believe the buyer may protect him-
self. (Hear, hear.) The buyer may buy pure coffee in
the bean ; and we may rest assured that when a tradesman sells
that which is unpalatable, he will sooncease to have customers.
(Hear, hear.) lam not prepared, therefore, to incur the
odium and difficulty of imposing • new excise duty.
(Cheers.) Least of all ant I prepared to impose an
excise duty on un article of agricultural produce, which in
some districts is a produce of cousiderable importance. But
I do think it quite fair to attempt to meet the case to some
extent by reducing the duty on coffee. (Cheers.) I hold
in my hand a return of the quantities of colonial and
foreign coffee entered fur consumption in the last four
years. In 1816, the quantity of colonial coffee en imported
was 23,734,00010.; in the next year it was 27,000,0001b5,*
in the year after that it was 30,000,00011 w.; is 1849 it fell
off to 29,769,0001b5.; and last year it fell otTto 28,892,00010.
Oa the whole the increase in colonial coffee during the last
use years has been 5,000,0001b5. In the case of foreign
coffee, on which there is a duty of sixpence, as
compered with colonial coffee, the result is very
different. In the year 1816 there was entered nearly
13,4*0,000110. of foreign coffee. In 1847 it was 10,439,00011 n.
In 1848 it was 6,959,0001b5. In 1849 it was 4,660,0001b*. ;
and in 1850 it was only 2,345,0001b5. Thus, while colonial'
coffee has increased to the extent of 5,000,000110., foreign
coffee has fallen off upwards of 10,000,0001 b%. I think an
inference is clear front this that a differential duty is telling
most strongly against the entry of foreign coffee. (Hear.)
I propose partly to du justice to the consumers in this
country, partly to promote the consumption of colonial
soiree, to reduce the duties on foreign and colonial coffee,
and to equalise them. (Cheers.) I propose to reduce the
duty on both, hosing an equal duty on all coffee of 3d. per
lb., and at the sauce time to reduce the duty on foreign chi-
cory and other articles used fur the same purpose, and
which have always stood at the Amite amount. I propose
to reduce the whole to a uniform duty of 3d. per lb. I will
state bow this reduction of duty would affect the revenue.
The reduction would amount to 170,000/. The next pro-
posal which 1 have to male to the committee is in reference
to another article on which we had a good deal of discus-
dim last year I mean foreign timber. The proposal
of last year was that a drawback of the duties
should be allowed on timber used in ship-building ;
and to that proposal there is still an insuperable
objection. (Hear, hear.) In my opinion one of the best
results of our recent commercial policy has been in entirely
doing away with the system of drusyliackx. (Hear, hear.)
What I now propose, and it is grounded on further consi-
deration of the expediency of diminishing the cost of all
taw nein:riot, is to reduce the duty on foreign timber.
(Ikar, hear.) Ido not know that I have received very
great ihauks for the measure which I adopted last year in
regard to the brick duties. Some lion. gentlemen, however,
have agreed with me in thinking that that measure contri-
buted very much to cheapen the cost of the erection of those
buildings which the system of modem agriculture re-
quires. (Hear, hear.) And I hope that the build-
ings necessary to a new system of agriculture will in
future cost very considerably less, in consequence of
the. abolition of the excise duty /re bricks, end in conse-
quence of what I now propose, a reduction of the
duty on foreign timber. (Hear, hear.) It is a little
remarkable that the timber used for the supply
of the western districts and the manufacturing districts
comes mainly from North America, and that this timber
imported into Hull, Leith, and Yarmouth is nearly
all foreign. The duty on colonial timber used iu the manu-
facturing districts is merely nominal, while there is a high
duty on the timber which comes into use in other parts of
the country. I think eiucerely that by lessening the price
of timber, and thereby reducing the cost of funs build- I
ince, we should confer a material benefit on the agri-
cultural districts. I propose, therefore, to reduce the
duty on foreign timber one-half its present amount.
The duty on sawn timber is 205., and on hewn timber
155., and I propose to reduce the duties to 10s.andis.Gd. One
Some might wish I should have gone further, but I can
only say that if I had been pre pared to take off the whole
duty, it would have been only putting so much in the
pocket of the foreigner. tinder no circumstances what-
ever ought the reduction of the duty to be more than that
I now propose, namely, one half the prevent amount. One,
other item I have already mentioned, upon which I propose
to reduce the duty. On a former occasion, it may be re-1
memhereil that I named three principal articles of raw mate-
rid upon which a Leavy duty premed upon the agriculturists.
I allude to agricultural seeds. There eta heavy duty upon
this item, and I believe it to be the only duty which the
agriculturist pays from which he ought• to be entirely re-
lieved. The amount of duty is not large, but it is olijec-
tionable ' • and I find that upon Dutch clover seed—sup-
posed to be better than ours—and grass seed, both being
used only in the cultivation of the land, is raised a duty of
30,00 W.; and it appear. to me to be only due to the agri-
cultural interest that they should be relieved from a duty
like this on a raw material of this kind. (fleas, hear.)
remember hearing a great farmer in the north of
England say, when the former duty on seeds was
reduced, that he had actually saved in clover seed
the amount of the income tax. The present duty on fo-
reign seed is 5e., and as it is necessary to retaiu some por-
tion for registration, to afford the opportunity of examining
foreign seed, I propose to get rid of the differential duty,
and leave Is. per cwt. on all seeds, the amount lost being
30,000!. 'With respect to the reduction of the duty on tim-
ber, when I say that the loss will be 286,0001., I am
not stating the In, to the revenue. These, sir, are the pro-
sals I make in reward to the reduction of taxation.
The hon. gentleman then said, that lastly, although strongly
opposed, upon principle, to any extension of the centralising
system, or removal of impost from local superviiion, he pra-
te tranfer a proportion of the charges for pauper
lunatic
e asylums from the local rates to the consolidated
fund. Altogether, he calculated that the Ruin to the public
would stand thus : From the modification of the window
tax there would be an alleviation of 700,000!.; on timber,
of 285,000!.; on coffee, of 172,000/.; and on seeds, of
30,000/. The pauper lunatic asylum charge would not be a
gain in the whole, but a relief in detail, and would
wet the public revenue 150,000/.; and there was, in
addition, a further loss to be expected upon the sugar
duties, under acts passed in previous sessions, amount-
ing to 330,0001. But though the tax payers would
be relieved to the extent thus estimated, the !a-
venue would not lose the entire sum. A part of
the reduction would be made up by increased consumption,
and he calculated that upon the balance he should lose
1,280,0001., leaving for future years a surplus of about
612,0001. ' • and, for the now ensuing twelvemonths giving
him nearly the million he wished for to pay off debt, be-
came the reduction would not take effect until the October
ourter. After briefly defending the principles on which
the measures he had indicated were based, the Chancellor
of the Exchequer deferred taking any vote for the present,
requiring only an assent to the general proposition that the
Income tax should be renewed for a period of three rears,
an admission which, he said, would nut pledge the house
against making any n modifications in the impost
when the bill came specially before them for discussion.
To: ('ray testae then put the resolution as follow.
•• That towards raising the supply granted to her Majesty
the respective duties in Great Britain on profits arising
from property, professions, trades, and offices, and this .