The Express.
London, England, 1851-07-01 00:00:00

THE EXPRESS, TUESDAY EVENING JULY, 1, 1851.

naive English registration, that their own shipbuilders
should be expand to a duty. (Hear, hear.) That was in-
deed giving an advantage to the foreigner. (Hear, hear.)
The Marquis a GRANBY said that the opinion of the
selesiets was that the arrangement of 1846 was of a final
nature, sad ease respest should, he thought, be shown to
those with whom that arrangement had been made. He
could not allow the bill to pass without, on their part, pro-
testing against this lINGIUM. (Hear.)
After some remarks from Mr. CARDWELL and the CHAN-
CELLOR of the EXCHEQUER,
Mr. H. BAILLIE could not allow the bill to pass with-
out protesting against the assertion that a reduction of the
timber duties would be of any benefit to the agricultural
interest. (Hear, hear.) So far from that being the case, he
believed there never was a time within the last hundred
wars when native timber was so unsaleable as at present.
Though other articles had advanced in value, the price of
timber had fallen considerably. (Hear.)
After a few words from Hitantr.s,
The bill passed through committee, and was reported to
the house.
INHABITED HOUSE DUTY BILL.
On the motion that the house resolve itself into committee
on this bill,
Mr. DISRAELI moved, by way of amendment, three
resolutions, to the effect that, according to an estimate of
the probable future produce of the existing truce, it appears
that a surplus revenue may be expected iu the present year
of about 2,000,000/. ; that in the revenue so estimated is
included 5,000,0001. derived from the tax on income, the
renewal or modification of which may depend on the result
of an inquiry by a committee of the house; and that, in
this state of our financial arrangements, it is not expedient
to make any material sacrifice of the public income. lie
'observed that before the close of the session it was impor-
tant that the house and the country should clearly under-
stand our financial condition, but Inc defied any member to
tell his constituents what that condition was—whether
there was a surplus or not—whether the sources of our re-
venue were permanent or fleeting; and, therefore, he had
thought it his duty to induce the house to enter upon this
discussion early in the eesiou. The house was
congratulated on the advantage of having a financial state-
ment made when it met early in February ; that financial
statement, of which, so far as its details were concerned,
and he would even say its principle, was not completed at
the end of June. (Hear, hear.) On that occasion the
Chancellor of the Excheepacr calculated that a surplus of
about 2,000,000 was at his disposition, and stated to the
house several remissions of taxation, which, assisted by that
surplus, and irrespective of the maintenance of the fund
towards the reduction of the public debt, he contemplated ac-
complishing. That surplus he need not remind the house was
assumed on the basis that the House of Commons would
renew the expiring tax upon income. Upon the assump
don that that renewal would be for a considerable time,
that the tax would be continued, not merely for a term of
three years, but until certain results had been obtained
which the most sanguine could not suppose were of easy or
immediate accomplishment, the Chancellor of the Exche-
quer found himself in possession of this surplus. Now, he
would beg the attention of the house—for the consideration
was important—to the character of the tax, the renewal of
which was the basis of the tinaucial statement of the
ministry. Considerable controversy had taken place as to
the intentions of the eminent minister who first re-intro-
duced the tax upon property and income into our modern
financial • system. Now he must express his belief
that the object of Sir Robert Peel in the introduction of the
tax upon income was temporary, and that opinion was
based on the sole, but to him perfectly satisfactory ground,
that he could not believe that a financier so able and so ex-
perienced, it' he had contemplated that the law should be
neat, would have framed it on a principle which he
neat, hoped he should induce the house to believe
was so much to be deprecated. He was not about to entrap
the house into a discussion on the comparative merits of
direct and indirect taxation. In these days they were too
' apt, perhaps, to indulge in such discussions. lie felt per.
suaded, however, that if they had to raise in a country like
England a revenue of the amount which they raised then it
would be quite impossible to obtain such results by adhering
to any particular mode of raising the public revenue.
(Hear, hear.) lie felt convinced that the greater the
number, the more various the means of supply, the
greater would be the facility of raising. the revenue.
Bat he could hardly doubt that a majority of that
house would sanction the position, that if direct taxation
was to form a considerable portion of our financial system,
it was of the utmost inqxsrtance that the principle
of that taxation should be the right one. (Hear,
hear.) Now he could not for a moment agree
that the principle of direct taxation should be other than
the principle of indirect taxation. lie was of opinion, as
were the highest authorities, that direct taxation should be
as general, not to say SUS universal, as indirect taxation;
and because Sir Robert Peel established the income-tax on
so narrow a basis, and because he preferred excinptione on
so considerable a'seale, he (Mr. Disraeli) believed that he
had no other than a temporary object. In fact, if it were
the essence of direct taxation that it was limited to a class,
and that there were large exemptions, the tax was nut so
much a direct tax as a forced contribution. It was a tax
on capital, a constant invasion on the fund which was
to employ labour ; and if it were continued for
tiny length of time, the inevitable consequence
must he the impoveriahment and misery of the community.
(Hear, hear.) The policy of Sir Robert Peel woe perfectly
justifiable, because, his object being a temporary one, he
had only to consider how he should attain his purose in
the manner the most easy rind the most feasible. But the
present ministry, in making the tax upon income the basis
of their finance,
were not actuated by the same principle as
Sir Robert l'cel, did not contemplate the Same use of the
instrument employed. Exhibiting a candour which he
could not too much praise, the Chancellor of the Exche-
quer, when he asked for the continuance of the income tax
M. three years, never for a moment pretended that he
viewed this tax as one of a temporary character. Had the
Chancellor of the Exchequer merely proposed the renewal
of the tax for three years for the fourth time, he still
.. •

it "aid be shown that sash mixture was deleterious, the
bad no gars right to cat for interfselmes
etAls weapon to Bee
,adulterations . elf arrowroot,
aM. 61ty other articles. i No doubt in cases
air,
wasgb:lt or tea, 'inhere there was i high duty,
, to enflame the law, foe the pro-
' , at the consumer, but of the revenue;
' he that the vexatious proceedings that mast
aeoompany city general prosecutions for the adulteration of
an&
toffee with chicory would be far greater than would be
counterbalanced by the advantage. to the revenue. No
doubt there had been a decrease in the consumption of
coffee during the last, three or four years ; but there
hid been k niateffal inerease during the lost 10 years ; and
he believed that he had taken the best as well as the most
legitimate mode of improving the sale of the article, and
also to some extent of preventing fraud, namely, by reduc-
ing the duty on both the colonial and foreign produce. His
hon. friend had talked of the unscrupulous grocers ; but no
fewer than 131,000 persons had taken out licenses to
deal in coffee ; and surely it was no light matter to sub-
ject so large a body to the vexations results which must
follow the re-establishment of the supervision of the excise,
alter it had been discontinued for ten years.
Mr. CRAWFORD, in a first speech, supported the mo-
tion, insisting upon the injury inflicted upon the poor by
Ike countenance which the Treasury had given to the adul-
teration of coffee, not merely with chicory, but with filthy
lagrediems.
Sir .1. TYRELL, on rising, was greeted with loud
Sheers. The honourable gentleman had admitted that
he was largely interested in coffee plantations in the
Nand of Ceylon and the West Indies. [Mr. Baring
—Not the West Indies.) He had certainly understood
from the speech from the throne—from the commercial
throne which the hon. gentleman occupied in the city—
(laughter)—that he was interested in plantations
in the West Indies, but at all events the hon.
gentleman had recently by the fall of the ham-
mer possessed himself of a valuable tract of country in
Ceylon. A gentleman who at that moment was staying at
kis (Sir I Tyrell's) house, had furnished him with the
particulars. (Laughter.) His friend had been an unfor-
tunate speculator in coffee. About four years ago he was
possessed of some 7,0001. or 8,0001., which he was persuaded
to invest in a coffee plantation. He was unfortunate. The
estate was brought to the hammer, and it passed to that
great house, of which his hon. friend was so great an orna-
ment. (Loud laughter.) The estate was called Pardemia,
and it was situated near Kandy. (Laughter.) He (the
hon. baronet) would like to know when had arisen this
new-born pious horror at chicory ; for when the matter was
first introduced into the house, scarcely four hon. members
knew anything about it, although there were now 20,000
persons engaged in its cultivation. The hon. member for
Suffolk having offered a prise at an agricultural meeting fur
the person who employed the greatest number of labourers,
It was won by a chicory grower. He (Sir J. Tyrell) had
seen the balauct-sheet of another farmer who had expended
1341. Is. lld. in labour for the cultivation of the same root;
and when so much capital had been invested in this way,
what right had the planters of the West Indies to come
there and brand the persons who grew chicory with en-
couraging the use of horses' blood? lie should be happy
to give them a hundredweight of genuine chicory
if they could produce a hundred weight of the mixture they
had described. (Cheers.) No doubt it answered the hon.
gentleman's purpose very well to allege these adulterations
as a reason for the motion he had proposed ; but the real
grievance was, the coffee growers did not like the competition
of chicory, and therefore they wanted the treasury, minute
to be altered. (Cheers.) He (Sir J. Tyrell) had in his
hand a letter, which he would read, and he hoped the hon.
member fur Finsbury (Mr. Walley) was in his place, for it
would be seen that, like Cusar's wife, he was not altogether
above suspicion. (Loud laughter.) [The letter spoke of the
ay @shaving been got up by the coff ee-gro wers and merchants,
and hinted that the Lancet might be in their pay.] With respect '
to the Chancellor of the Exchequer's remarks about the
agricultural interest, they were of a nature they so seldom
heard from the government, that they were quite refreshing.
(Laughter.) But to return to the subject of adulteration.
The hon. member for Warwickshire (Mr. Spooner) had,
perhaps, better get up a meeting in Exeter Hall, and by I
taking a high moral view of the question he might secure a I
greater number of votes, and at all events he would gain a
great amount of the concentrated essence of prejudice.
(Lowl laughter.) Seriously, it was most unfair to turn
round in this sudden way upon a number of persons who
had invested their capital upon what was now almost the
only profitable branch of agriculture. It was true that they
were only a small body, and that was perhaps the reason
why hon. gentlemen thought themselves entitled to trample
upon them. (Cheers, and cries of " Divide.") The hon.
member concluded by reiterating that the motion was
prompted by interested motives.
Mr. ANSTEY supported the motion, contending that
coffee should be protected front adulteration like other ex-
eiscable articles, and that the existing law was sufficient for
I the purpose if properly euforea al.
' Sir F 13 . .111ING denied that if the Treasury minute were'
repealed, the law would be sufficient to prevent the admix-
ture of chicory with coffee ; ten years' experience had con-
vinced hint to the contrary. The minute had been issued
I upon a representation of respectable traders, that the law
operated as a punishment to the honest and a protection to
the dishonest trader.
Mr. BERRIES said, the interests of agriculturists and
of coffee-growers, however important, were subordinate to
the question whether the governinent should be at liberty
to offer encouragement to fraud and a direct infraction of
the law. Ile should support the station.
Mr. OSBORNE said the whole gist of the question was
this, that the Chancellor of the Exchequer was called upon
to violate a great principle, by interfering in all the petty
details of trade, which should be left to itself. Ile warned
the house nut to be made the tool of large holders of tea
and coffee, who expected enormous gains from the proscrip-
tion of chicory.
Mr. G. BERKELEY supported the motion, anal hoped
the house would put an end to a gross fraud, which was in-
illriOUS to the colonies.

Mr. WAKLEY_agreed that the question before the house doubted whether he would have been justified in placing a
M was whether her ajesty's government would or would not great direct impost on the narrow basis that he did ; but
sanction the practice of dishonesty. The question was not when he frankly told them that he could not contemplate
whether the admixture of chicory with coffee was the period when they would be able to carry on their
or was not wholesome, but whether the govern- financial arrangements without the aid of such an impost,
meat would get up a prosecution for adulteration framed in such a manner, then, he said, he should have laid
in one case, and sanction adulteration in another down the principles on which such an amount of direct
—that was the matter to be explained. (Hear, taxation mull justly be applied to the property and
hear.) Believing the practice of government in this case industry of the country. Ile (Mr. Disraeli) had
to be unjust and immoral towards the public and injurious great confidence in the vitality of the existing
towards its own character, he should therefore vote for the government. (Laughter.) The dangers they had success-
:Bohm of the hon. member fur Huntingdon. He (Mr. fully encountered, the catastrophes they had evaded, indi-
Wakley) hail been given to understand that he bad been rated a long if not an immortal term of existence—(laugh-
alluded to by the hon. baronet the member for Essex (Sir ter); and lie could assure the noble lord and his colleagues
J. Tyrell), who received a letter on the subject from some that though it was his (Mr. Disraeli's) duty to sit on that
person, whose name he did not give. The letter stated, (the opposition) side of the table, he fully recognised their
" An outcry has been raised against chicory, got up by the personal claims to the posts which they occupied. But,
' coffee merchants and brokers, and it is not impro- sanguine as might be their own view of the term of
bable that the Lancet, and some other publica- their administration, he did not think even the Chan-
time, are in their pay." (Laughter.) Now, let them cellor of the Exchequer could contemplate that it
see what an injurious effect the government unction of would ever be his fortune to achieve all those objects the
adulteration of coffee was calculated to produce, when it accomplishment of which he had laid down as indicating
even extended so far as to induce the hon. baronet—hereto the termination of the tax on property and income as it was
fore known as a droll, straight-forward, and honourable now framed. They might then conclude that the tax as
man—(a laugh)—to read a letter to the house, conveying now framed was a permanent feature of the financial system
an odious imputation, without giving the name of the of her Majesty's ministers. Now he begged the house to
writer. (Hear, hear.) If the hon. baronet was aware of observe that he was not then objecting to a tax on property
the fact, or any circumstance that could justify him in con- or income. What he said was, that if direct taxation was
veying such on a former occasion, before he descended to to form a more considerable portion of our financial system
his present level of morality—he (Mr. Walley) doubted for the future than it bad done heretofore, it should be
not the hon. baronet would have boldly stood for- founded on the true principle, and not upon a false one;
ward and named the party and the accusation. But now, that the principle to be applied in direct taxation was
notwithstanding his former high character, the hon. baronet virtually the same as that applied in indirect. The
par excellenee—(" oh, oh," and "order")—had sunk to the financial statement of the minister was founded on
present degrading level. (Order. Yes, sir, if guilty of a false basis; it assumed that the income tax, as at present
charge imputed to Ilia, he (Mr. Walley) would con- framed, was a permanent tax, and upon the assumption of
ides himself unworthy to hold a seat in that house. its permanence the surplus estimated by the Chancellor of
Sir J. TYILELL explained. He assured the hon. the Exchequer depended. He should now consider the
gentleman that in reading the extract referred to, and measures which the right hon. gentleman had proposed,
which he received that morning, he did not mean to convey and which rested on the disposition of this assumed surplus.
the least insinuation. (Hear, hear.) The right hon. gentleman propsed three measures of consider-
Mr. /lUME, amidst cries of " Divide," approved of the able, and one or two of minor importance. The first in rank
treasury minute, and should vote with the government. was no doubt the proposition for the repeal of the window
Mr. CAYLEY likewise supported the motion, amidst duties. It was unnecessary for him (Mr. Disraeli) to dwell
loud cries el " divide." much on that point. The objections to a window duty, as
The house then divided : it then existed, were financial, or they, were social, or they
For the motion
Against 199-77 the financial oppression, of the window tax were the great
CUSTOMS BILL—TIMBER DUTIES. reasons for its remission, it was to be regretted that the mi-
The house having gone into committee, raster applied only a partial remedy ; it would have been
Mr. ILERRIES said that from all parts of the country more advantageous if the tax had been simply and com-
he had received complaints of the unsatisfactory nature of pletely remitted. The fashion had subsisted, and the pre-
the timber duties. He was not prepared to move any sent government had followed it, in the division of a sur-
amendment or specific proposition, but he could not help cal- plus of frittering away its virtue by apportioning a part to
ling the attention of the committee to the matter—as a de- various interests in the country. (Hear, hear.) Now, in
Bided preference was given the Foreign over the English his opinion, as a general principle, it was much wiser when
timber grower; and he hoped before lung to have an oppor- they had a surplus to do something that was effectual, to
'unity of bringing the matter before the house. discover what Interest was most suffering, whether it was
The CHANCELLOR of the EXCHEQUER said he the commercial class, the agricultural class, the inhabitants
would not then enter into a discussion upon the navigatioo of towns, or the shipbuilders, and to afford to the most die-
laws, but when the right hon. gentleman brought the sub- tressed interest substantial relief and succour. As far as
ject before the house, either his right hon. friend the Petal- the sanitary considerations were concerned he thought they
dent of the Board of Trade or himself would state the ma. might have been attained without any loss of revenue It
eons why they differed, and differ they did most widely, was not his intention, however, to dispute the policy of
from the right hon. gentleman upon it, and why they be- the repeal of the window duty. lie accepted that u a re-
lieved that so far from the shipping interest being mjured alised result. But he now proceeded to a measure of the
by the repeal of those laws, both it and the country at large ministry of a novel character, in some degree connected
derived benefit from that measure. (Hear.) He was happy with the window tax, namely, the proposed tax upon
to find that the right hon. gentleman did not intend to offer houses. Now he asked the house to apply that principle,
any opposition to the proposition before the house. which ought, in his opinion, to be one of the cardinal
He did not believe that the colonists would suffer ruin a principles of their finance, namely, that direct taxation
reduction of the duty on foreign timber because being used should be as general as indirect, to the measure for impos-
tor different purposes they did not come into much tom- ing a tax upon houses. Why, he found the fatal character
petition with each other. (Hear.) He would only add of the income tax perfectly justifiable when the
' that one of the reasons which induced him to propose an tax was introduced for a temporary purpose, in-
alteration in the timber duties in the present year was a finitely to be deprecated when it was revived
consideration of the shipping interest. (Hear.) for a permanent purpose by the present govern-
Mr. MITCHELL said that the reduction in the price of ment—namely, the establishment of direct taxation on the
Bettie timber since the alteration of the duty was 10s., most limited sis—he found this feature, without the go-
whiner the duty taken off was only 7s. 6d. Consequently 'cerement having the excuse of having received it from their
dr public got more than the full reduction of duty. The predecessors, in an aggravated form in the house tax.
sensmption of Canadian timber hail increased not dimi- (Heer, hear.) The government had a surplus at their com-
elier% and that would continue to be the case, because the mend, which would have enabled them entirely to remit
reheat cost of Baltic timber, which, being more durable, the window tax. Complete remission or complete commu-
was tamed for the roofs and joists and most exposed parts of tation—one of those principla the government should have
beam would induce persons to build houses. But Cana- adopted; but the Chancellor of the Exchequer not having
Men weed being softer and more easily worked was better the courage to remit the tax on windows entirely, took
sassed for the interior, and, consequently, by reducing the out of the armoury of a financial minister one' of
Net of Baltic timber a stimulus was given to the consump- the most inestimable weapons, and used it for the most
Bea el Canadian timber in this country. (Hear, bear.) meagre and the meanest purpose. He brought forward this
Xt. YAWN hoped the right hon. gentleman would take instrument which was to impose a tax upon houses, as just
hate his serious consideration whether a drawback of the a tax in principle as could well be conceived ,• he waited
should not be allowed to persons engaged in ship the great resources which it offered fora most limited and
Mdbi
comparatively speaking, contemptible result; and he vie-
* Xt. UME said it was part of the contract which had laced the important principle which ought to be cherished
bees made when the navigation laws were repealed, that by the House of Commons as the only principle on which
judge druid be done to the British shipwrights and Bri- direct taxation should be applied. There were other mea-
d& igeowners. (Hear, hear.) It was understood that sures brought forward by the minister, and amongst them
, they avoid get all the raw materials of their business as a diminution of the tax on timber and of the tax on coffee.
meek as possible free of duty. It was not just that whilst He did not object to the proposed remissions, because
the Baltic shipbuilder could build his ships duty tree and they related to customs duties. His great objection was

that he did not think they were jwstified by the state of the I able question, but it was the question that he
revenue in remitting any tax whatever, because their must beg the house calmly to consider to-night.
ability to do that depended on the fact of the existence of a lie was a member of the income-tax committee,
surplus or not. The right hon. gentleman said they owed the (in obedience to the wishes of the house, but against his
lieweiwion of the timber duty mainly to the builders of ships own inclinations, for he would much rather a more efficient
ha this country. No one, he thought, would dispute the hard- member had been appointed in his place), but any opinion
=to wlueh British shipbuilders were now subjected ; he wan expressing, he wished it to boo e underetd was his
partial remission of the duty on timber would not at own, and not that of the committee. Without divulging the
all sate them for the competition to which they were proceedings of thecommittee, he might say, though they had
iti}oeed. By enabling them to build in bond, to construct not been sitting any length of time, they were pursuing tho
Velleeis free of duty, they would place them on a level with inquiry, but that hitherto they had not come to the question.
*feigners and that ought to have been done when the na- There was a general Myrmidon that the income tax was %in-
stigation iaws were repealed. (Hear, hear.)- There were just, that it led to fraud, and that it was most repugnant
propositions in the budget which were designed for the re- to the habit., and feelings of Englishmen. Every one
lief of agrisultural distress. The items were familiar to the agreed that it was a most unpopular impost, and that a
house, but it was unnecessary for him to calculate their more odious, and a more offensive mode of proceeding could
value, because no sooner were they offered than they were not be adopted. its odiousness wan acknowledged by all,
withdrawn. (Hear, hear.) The house would permit him still the principle of direct taxation could not be different
to make one observation on the position of the agricultural from indirect taxation. lie now asked the house to consi-
interest with reference to the remission of taxation. If der this point—supposing the probability or possibility
there which was of meeting the house next year with a deficiency
subject
wereto any particular interest
particular
distress,
it was ism
ee countrydutyo the Chan- of 6,000,0001. or 6,000,0001., what would be their pro-
' cellor of the Exchequer to consider the state of that inte- fovea. ? There were only two ways of meeting a deficiency.
rest, and to see whether the remission of any tax would The first was a reduction of expenditure, and the next, an
tend to benefit it. At the commencement of the session increase of revenue. Not a word should fall from him
they were informed in the speech from the throne that against those who advocated a reduction of expenditure.
a very important interest was in a state of great depression ; Nut a word should fall from him in opposition to the hon.
and, shortly after, the ministry proposed measures the ten- member for the West Riding (Mr. Cole en), with reference
deney of which was announces to be the relief of that to the propriety of having perpetual peace. It was,however,
depression. Without asking the house to pronounce any a question whether the minister of this country could be
opinion, he would beg them to consider the position of the asked, either now or next year, to reduce the military
agricultural interest now with reference to the question of petition and condition of the country ? (hear, hear.
the remission of taxation. They had agreed by laws, the What was the prospect next February? The noble tor
policy or impoliey of which formed no part of the discus- was not satisfied with approaching financial embarrass-
%ion of that evening, to place the cultivators of the soil in meats ; but he was proposing large reforms. There was a
this country in complete competition with the cultivator; of probability of having a deficiency of mellow ; but, at tho
the soil in other countries. (Hear, hear.) Now, was it not same time, there was a promise upon the part of the go-
obvious that it was the fleet duty of the government, in the yernment Qf coming down to the house and asking for an
remission of taxation, to ascertain whether they could not di- immense measure of reform. This was the prospect for the
minish the cost of production to the British farmer so situated ? next session. When they met next February there was
He asked the house to concede no more than that. (Hear, this probability—that they would have a deficiency of some
hear.) lie said that it was the first duty of a finance millions, and that her Majesty's government would then
minister who had councillcd his sovereign to announce introduce a very extensive measure of parliamentary re-
from the throne that there was only one interest in the form. The motion of the hon. member for Surrey was of
country—but that a most important interest—which was in an extensive character, but the right hon. gentleman at the
a condition of continued depression and distress. (Hear, head of the Treasury had distiactly stated that he would
hear.) He was not now asking whether it was in the introduce the must comprehensive measures next February.
power of the minister, but it was his duty to consider He and his party were willing to support her alejcsty's go-
whether or not it was in his power in the remission of vernmcnt in the complete repeal of the window duties, but
taxes he was about to effect to diminish to the cultivator they wished to protest against a partial commutation of •
of' the British soil the cost of the productions of that soil. tax of this kind. Ile was prepared to support her Majesty's
It was his opinion, and that of his hon. friends who sup- ministers provided the latter were willing to allow the ship-
ported him in the motion he submitted at the time, that it builders of this country to use their materials free of duty,
was. It was their belief that there was a pressure of taxa- in which ease there would be a very inconsiderable loss of
tion on the cultivation of the soil of this duty. Ile did not suppose that any of the details
country which was not shared by the coma- of this information would he new to any honourable
munity at large, and he believed, though gentleman in that house; but certainly the aggre-
there might be differences of opinion as to the gate of the statements was striking. There was, for
degree of that pressure, that no hon. gentleman in metance, that Colossus, Russia, whose gigantic destinies,
that house would deny the fact of its existence. (Hear.) looking in the future, menaced, as it were, the coming
No one would, he presumed, deny that the cultivators of generations of men. He coliserved that the mighty legions
the soil belonged to a class which paid taxes, which the of that power, and its enormous administrative army, were
community in general did nut pay. (Hear.) Following supported by a public revenue nut so large as that which
then to the second rule, which as he had said in his opinion was raised by the English exciseman. f hun, again, the
should guide the finance minister in appropriating his sur- ancient empire of the Cworirs, with its triple kingdom, with
plus—(the first being that he should remit the tax, which
Lombardy and with Hungary, did not furnish the revenue
was most oppressive to the community)—that he should produced in England by stamps and taxes—taxes we so
remit those taxes which pressed most severely upon any detested, and stamps which so perplexed the Chancellor
suffering elms, it would be remembered that he called upon of the Exchequer. (Laughter.) And, strange to say,
the minister of the crown to consider whether it was not the revenue of Prussia, that mighty power, whose dis-
possible, be a different arraugement, to accomplish that ciplined array, only a year ago, affrighted all the capitals
result. In doing so, he had not interfered, nor did he to- of Europe, was absolutely not as great as that local and
night interfere, with the proposed remission of the window provincial taxation, upon the peculiarities of which it had
duty, which as he had said he looked upon as a realised SO often been his fortune to comment in that house. Nor
result a result which no government could now could he forget that even India' not enumerated in the
disturb. (Hear.) But believing it to be of the greatest im- catalogue lie had mentioned, with its crowds of kin" and
penance that the cost of production to the cultivation of its myriads of subjects, with its mountains of light," and
the soil should he diminished, and that by a wise its pillared palanquins of precious gems showered at the
and temperate arrangement of the resources in the feet ofour Queen, with all the advantages ofßritish science
hands of the minister suck reduction might be effected, and security in financial administration, did nut yield from
or, at least, partially effected, he submitted certain Its broad and exuberant bosom a public income so great
propositions to the house which, in his view, would, in as that which was now derived even from curtailed custom
a greater or lesser degree, leave effected that object. houses of England. Ile asked then, how was it that this island
It was in the power of the minister either totally had expanded into au empire ? By what means, by what
to have repealed his Window-tax without revision, magic, had we been enabled to create a revenue greater
and he was not disposed to say, that iu a certain sense it than that of all these immense dominions together .• Tho
would not have been wise and politic to do so—or he might reason was soon found. Public credit had been the choicest
love taken his surplus, and dealing with that part of the production of the British isles. (Cheers.) l'ublic credit,
Poor-law which was not subject to local administration, more precious than the harvests of tropic clime—than all
have brought forward an extensive measure that would the jewels of Golconda—or thou the auriferous products of
hate contributed, not merely to relieve the former fiscally, the Sierras, of the Mississippi. (Cheers.) Of this Eng-
hut would have produced an opinion in his mind that the land win the creator, and remained the champion and the
House of Couunons sympathised with his sufferings, and guardian. (Cheers.) Waa it possible that the House of
was prepared to do all they could to adapt his position to the Commons, in the circumstances in which it found itself,
altered circumstances in which their legislation had placed would hesitate to fulfil its duty ? Ile could not believe that
him. (Cheers from the agriculturist party.) That course, how- it would hesitate ; and it was with the conviction that the
ever, was not pursued by the government. There woe one duty imposed upon the house would be discharged that
observation he would presume to make here in regard to car- he now submitted to the consideration of the Queen's
tam motions he had introduced with the object of assisting ministers and to that of the repreeeadatives of the people,
the British farmer in the trial to which he was subjected. the resolution, by way of an amendment, of which he had
That object, as lie hod always acknowledged, was two- given notice. (Cheer.) The hon. gentleman then moved
fold—first, to obtain for him some relief from the pressure the amendment :—" That, according to an estimate of the
of taxation, and secondly to show him that in the blouse of probable future produce of the existing taxes submitted to
Commons there did exist a genuine and a salutary sympathy the house hey the Chancellor of the Exchequer it appears
with his distressed condition. (Hear, hear.) An hon. that a surplus revenue mar be expected iu the present year
gentleman (whether present or not at that moment lie to the extent of about 2060000/. That in the revenue so
knew not), the hon. member for Berkshire (Mr. Posey)— estimated is included a semi exceeding 5,0110,000 ~ derived
(" Hear, hear," and cheers)—had lately made some oh- from the tax on income, respecting which an inquiry
serrations on his (Mr. Dines:lVO parliamentary career has been directed to be mole by a conuuittee of this house,
which it would have been less inconvenient and more in- on the result of whose labours ma de iced the future re-

genuous had they been made in that house in his presence.
(Protectionist cheers.) That hon. gentleman had expressed it
as his opinion, first, that the motions he (Mr. Disraeli) had
brought forward on this subject were futile motions, and
in the second place, that in bringing them forward he was
insincere. (Cheers and counter cheers.) This was judging
hint very harshly. (Rear, hear.) It was possible that the
various motions he had submitted to the house, with the
two-fold object he had suited, might have been futile, but
at any rate motions supported as they had been by a very
large party in that house, bore on their surface prima facie
evidence of:not being considered altogether ineffective. Ile
(Mr. Disraeli) might have been mistaken, and not insin-
cere. (dear, hear.) His reason might have misled him—
vanity might have misguided him. (Cheers and a laugh.)
He might have been a very foolish man, or a very vain man.
(' Hear, hear," and laughter.) Better to think that of
him than that he was a very insincere man. (Hear, hear.)
At least it must always be a question of controversy whether
his notions were mistaken, but it must always, he hoped,
be much more than a matter of doubt whether his motives
were insincere. (Cheers.) But what were they to say of
a member of parliament who, when motions were brought
forward which he believed to be futile, by a member who
he believed to be insincere, omitted no opportunity of fol-
lowing that member into the lobby, and supporting him
by his suffrage? (Loud cheers front the protectionists.)
Why he (Mr. Disraeli) might turn round on the hon. mem-
ber for Berkshire, and there was scarcely an epithet of vitu-
peration, scarcely a phrase of invective, that under such
circumstances he would not be justified in lavishing upon
him. (" Hear," and a laugh.) But time had taught him
not to judge oo harshly of human nature, fur they all
knew that men were actuated not only by mixed motives,
but very often by very confused ones—(cheers and laughter)
and that it was possible for a man to be possessed of con-
siderable natural ability, to have received considerable
culture, to be in possession of many intellectual acquire-
ments, to be remarkable for many amiable qualities, and
yet to be gifted with such an uncouth and blundering or-
ganisation, that he is perpetually doing that which he never
intended to do, and saying and writing that which he does
not mean. (Cheers and loud laughter.) And that is the
charitable view I take of the hon. member for Berkshire.
(Renewed cheers and laughter.) Applying himself to the
main question, Mr. Disraeli proceeded to inquire what
course tha house should pursue under the cir-
cumstance of the property and income-tax being only
renewed for a year (in consequence of Mr. Hume's motion).
From that vote the financial position of the country became
a provisional one only. He did not blame the noble lord
and his colleagues for accepting that vote, and the noble
lord would do him and his friends the justice to admit that
no taunt arose from that (the opposition) side of the house,
that the noble lord had not either got that vote rescinded,
or resigned office. (Hear.) He thought the noble lord and
his colleagues had acted in a manly, an honourable, and a
loyal manner, in not resigning their offices. (Hear.) Under
the circumstances in which they found themselves, and
after the events of the year, it was their duty to retain their
offices, and he thought they had fulfilled a somewhat
awkward duty in a not unfavourable manner. But when
he made that concession to the ministers, he could not agree
that they wero equally to be lauded for retaining not only
their places, but the financial measures which they had
introduced under circumstances so different, and with
prospects so contrary to these which they then had before
them. (Hear.) Now, his opinion was, that her Majesty's
ministers, feeling they were not only justified, but that it
was their duty to retain their position, should, at the same
time, have announced to their eminent supporter who hail
proposed the motion (Mr. Hume) and his friends that they
must take the consequences of it, in the withdrawal of those
financial propositions which bad been founded on the pre-
sumed continuance of the income tax, and which were to be
furnished by a surplus which, after the passing of that mo-
tion, bad only an imaginary existence. It appeared to him, so
far as he could observe the human nature he saw opposite
him, that the noble lord had himself been actuated by 1
some feeling such as he was describing. There
was a suspicious delay in advancing the financial business
of the government. Their financial measures did not ap-
pear on the paper, or if they did, they made no progress, and
it was generally (he spoke not of the rumours out of doors,
or of the confidential communications in-doors), but it was
the general impression that the financial measures of the
government were to be withdrawn. How many cabinets
were held he knew not, but this he did know, a
remarkable scene occurred in that house ; one of the most
distinguished metropolitan members, who seemed to share
the opinions he (Mr. Disraeli) had expressed, rose one night
and demanded an explanation from the noble lord at the
head of the government, whether the income tax was to be
repealed er not ; and the answer of the noble lord was ex-
tremely unsatisfactory. The question was repeated on a
subsequent night in a tone of menace ; and turning his
back upon that (the opposition) side, the noble lord made
a sort of confidential communication to the noble lord who
put the question, as it appeared to him of a deprecatory
character. It would seem that the noble lord had been
hustled by a Finsbury mob. The pressure of Saffron-hill
had been brought upon him ; and the pocket of the
prime minister was picked of the surplus ; and after
a fortnight's interval the noble lord managed to screw up
his courage to proceed with the remission of taxes founded
upon that moonshine—that imaginary surplus. (Cheers.)
Now, he was about to ask what was the prudent course
under these circumstances for them to take ? The fund
from which the surplus was to be derived, virtually no
longer existed. (Hear, hear.) He must ask the house to
consider what was the prospect, what the probability of the
income-tax in its present state, being renewed at the
next meeting of parliament. It was a disagree-

news.' or modification of that imiirtaiit impost. That in
this provisional state of the financial arrangements of the
country, it appears to this house to be must consistent with
a duo regard to the maintenance of ;public credit and the
exigencies of the public service not to make any material
sacrifice of public income in effecting such changes as may
be deemed ads isable in other branches of taxation."
The CHANCELLOR of the EXCHEQUER said—Not
long ago the hon. member who has just sat down paid a
compliment to me and to my noble friend (Lord J. Russell)
which we did not at all feel ourselves entitled to when ho
said that we depended on our speeches, and not upon our
measures. I can, however, assure the hon. gentleman that
I feel the very highest admirati an for the orations which ho
(Mr. Disraeli) is in the habit of addressing to the house;
but, unfortunately, this is the third time this ses,ion the
hon. gentleman has spoken on this subject, and that,
at the couclusion of an able speech, he has left
us in the most complete ignorance of what he intended to
do. (" Hear, hear," and laughter.) I have listened with
attention to the talented address of the hen. gentleman on
this occasion which has occupied nearly two hours of our
time, and I confess that the only practical point I could
discover throughout was a suggestion that we should allow
ships to be built in bond. (Hear, hear.) There is another
disadvantage under which the hon. gentleman labours—
that his speech says one thing and that his motion says
another thing. (" Hear," and laughter.) Not only aces his
motion fall short of his speech, but it it absolutely
contradictory of his speech. The motion of the hon. gen-
tleman says, " Repeal no taxes." The speech of the hon.
gentleman says, " Repeal the window duties." The re-
peal of these duties the hon. gentleman's speech deals
with as a result realised ; and the suggestion is, though
not very boldly uttered, that we should throw away the
whole of our surplus in the total repeal of those duties.
The hon. gentleman has moralised upon the value of
public credit, and the way in which he would support
public credit would be by throwing away at once the
whole of our surplus. (Hear, hear.) I must pay the boo.
gentleman a willing tribute for the lively imagination he
has shown throughout his speech. He has spoken elo-
quently of the " gigantic destinies of Russia," and of the
• empire of the Caesars, with its triple crown," although it
did seem to me that he spoiled the eloquence by a little
bathos at the end about stamps, and tuxes, and excise.
(Laughter.) lie has spoken of "mountains of light" and
" pillared palanquins' in the most magnificent phraseology.
There is no doubt that all this is very grand and very
amusing ; but it has nothing at all, that I know of, to do
with the subject before us. (Hear, hear.) In support of
his proposition, that no taxes ought to be repealed, the hon.
gentleman has really said nothing. (Hear.) And, indeed,
were it not that some of the hon. gentleman's flights of ima-
gination refer to matters which have been practically before
us this session, I might fairly dismiss the speech, and
sail upon the house to vote. But the hon. gentleman has
really been pleased to take some liberties with matters of
fact; and on these I must for a few moments beseech the
attention of the house. The hon. gentleman says that he
dots not understand, and further that no man in the house
can understand, what is the exact financial position of the
country at this moment. I am sorry that I cannot give
the hon. gentleman understanding in this respect. I
find, however, on referring to the financial statement which
it was my duty to make to tile house in April last, that
what I then described remains unchanged up to this mo-
merit I have no reason now to think that the surplus of
1,900,000/. will be altered. The remission of taxation as
regards the window duties will still be what I then said it
would be. The loss to the revenue on timber and coffee,
will, I apprehend, be precisely what I stated three months
ago. The surplus of this year will bo about 1,900,00 W.,
from which will have to be deducted the cost of the Kaffir
war. Nothing whatever has occurred to disturb the calcu-
lations which I made in April. The hon. gentleman says
that the surplus of this year entirely depends
on the permanence of the income tax. I beg
to assure the honourable gentleman that it de-
pends on no such thing. (Hear, hear.) What
may happen next year is one thing ; but as far as this year
is concerned the surplus is untouched by the income tax.
(Hear, hear.) The hon. gentleman also says that all my
calculations are built on what I advocate—the permanence
of the income tax. It appears to me that the hon. gentle-
man's memory is uncommonly short. I have never yet ad-
vocated, in any speech I have ever addressed to the house,
the permanence of the income tax. What I did say was, that
I proposed this year to deal with those taxes which I thought
it indispensable to deal with; and that, in another year, it
would remain with the house to decide upon the advisabi-
lity, the necessity being no longer a question, of making
other changes in lieu of a repeal or reduction of
the income tax. The hon. gentleman says that we acted
right in maintaining our places, promising us, in a kindly
spirit, a support which I have uo reason to call upon him to
give, but that he wonders why we retained those financial
measures which, as he represents, every one supposed to
have been withdrawn. If my recollection serves me, I
think it was very shortly after the success, as I deem it, the
unfortunate success, of the motion of my hon. friend the
' member for Montrose, in respect to the income tax, that
' my noble friend, or I myself, I forget which, stated to the
house that in regard to the financial measures of the year
we were not inclined to make any change whatever. The
hon. gentleman, therefore, has made several errors in matters
of fact. The motion is to the effect that no material
sacrifice of the public income ought to be made this year.
That is to say, if there be meaning in the words, that that
reduetion of eluty assented to by the house a second time
ought not to be made ; that that which the hon. gentleman
considers as the slightest relief which has been proposed
should be given up ; and that other relief, on which, as he