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

a a ekes:, be begged to say that it represented as much
I landed
prOpe:ty and u large a proportion of the In..h coo-
stitueney as cosiJ be made the subject of boast by some
boa. gentlemen who were ottea very loud in the: be."-
As chairman of the deputation he per formed only a nOatv
teri3l duty, and he begged to say that the hon. member
for Cashel might hsve been present. Ti impugn the rro-
eeediogi of that deputation would be to impugn his private
character and honour. (Laughter.)
Mr. li. M. FOX hoped that the ameadmant would be
withdrawn, and that the acerbity between one clAss of Irish
members and another would henceforth tease. (liter.)
He hoped that such scenes as they had last night and that
night witoresed would never again be repeated. The way
is :which he viewed the question was to make the best
bargain he could for Ireland, and he acted accordingly,
(Cheers.)
Mr. MAGAN, in explanation, denied that he bad attri-
bated improper motives to the hon. and learned member
for Haim He believed that be was sincere in the motion

be made, but he trusted they would never again ►ave such
a motion as that of the hos, member for Cloame), and that

he would be left alone in his glory. (Laughter )
Mr. J. BALL ton amidst loud cries of " D.vide." He

said be could heartily sympathise with those English mem-
bers who thought it an infliction to listen to another debate
on the Irish income tax. (Hear, hear.) Ile could assure
them he would not add to their sufferings by any lengthened
observatioce. (Hear, hear.) Hut this was an important
question to Ireland. The people of Ireland were divided
on the subject. (No, no.) He would endeavour to discuss
the question as rapidly as possible. (Oh, oh.) The quer
don before the hones involved the hoancial position and
taxation of Ireland. (Oh) ll.d hon. gentlemen opposite
wish to put down all discussion on the subject. (Oh.) the
bon. member for Cosh and the hoc. and learned member

for Kilkenny:referred to the articles of the Union. (Oh.)
Did hon. gentlemen opposite mean to rely n arguments or
interrupters? (Oh, oh.) He believed the articles of the
Union were unjust to Ireland in a financial point of view,

but w►at had. been the working of the act of union:
(Oh, oh.) For 30 years after the Union—(nh, oh)--Well,
If hon. gentleman would not listen he would sit down. (0 i.)
Mr. M'CANN said that there was no difference of opinion
on the subject of the income tax in Ireland. (Hear, hear.)
English members said that they were flinching from being
taxed in Ireland as they should be. That was not an, but
he believed that Ireland was paying in proportion to Eng-
land as much as she had • right to pay. (Cheers.) Ile
might lie mistakes in that opinion, but he would willingly
leave it to a jury of English gentlemen to decide. (Hear.)
The amendment was then negatived without a division.
Mr. W. MICHELL moved the following amendment:—
" To leave out ' or from any profession, trade, or vocation,'
in order to add to the Chancellor of the Exchequer's reso-
lution, ' and for and in respect of any profession, trade, or
vocation, whether the same shall be respectively exercised
in the United Kingdom or elsewhere, on the first hundred
pounds of income no duty shall be charged, or chargeable
thereon : for every twenty shillings, the annual value or
amount thereof above the yearly profits of one hundred
pounds, end below that of five hundred pounds, for two
years from April 5, 1853, 4d.; for two years from April 5,
1856, 4d.; and fur three years from April 5, 1857, 3d.' "
His object was, that if • man bad 1001. a year he should
sot be taxed on it, but that he should pay the tax on every
pound over 1001. According to the proposal of the Chan-
caller of the Exchequer, the man who, by his industry, in-
genuity, or sobriety, made V. • week, would be placed in
• worse position by 11. 10s. Bd., than the man who, from
the absence of these qualiticatioes, made only 21. 113.. a
week. This he thought was unfair and unjust. The hen.
gentleman made • speech of considerable length, but
amid so much intenuption that scarcely an intelligible
sentence reached the gallery.

The CHANCELLOR of the EXCHEQUER did not
think that at that hour the house would be inclined to
listen to any lengthened discussion on this subject. (Hear,
Mar.) Nor would it be necessary to say many words, in
order to show why it was impossible to accede to the recom-
mendation of the hon. gentleman. It was so upon
two main grounds. In the first place, although
the hon. gentleman bad no doubt been actuated by a per-
fectly sincere and straightforward desire to facilitate and
improve the working of the tax, the principle of his
amendment was a dangerous one, mid involved the whole
difficulty of laying different rates upon different classes. It I
likewise involved another difficulty stilt more grave,
namely, that of a graduated income tax. The hon. gentle-
man said, and said truly, that Mr. Pitt had proposed what
was in some sense, a graduated tax. His tax was gradu-
ated below 2001., and no doubt in the abstract it was epee
le the hoc. gentleman to argue that that involved the
Wire principle of graduation; but they settled such
matters, not so much upon abstract principles, as upon pre-
geriptim and tradition. Ever since they had had en in-
mate tax they bad had exemptions, but the exemptions
hod n passed beyond 2001. ; and Mr. Pitt had grads-
Med below that, In order to obviate anomaly which at was
Maly stated would exist, if they passed suddenly from
absolute exemption to the fell rate of the tax.
Still, although they had had exemptions and
graduations below a certain point, they had el
ways, up to the present time, been fouuded upon a
certain principle, namely, that these classes who were not
in the poscession of an independent income placing them
above the immediate necessity for labour, should not have
this tax demanded of them. A liberal construction ought
to be given to this idea of necessity, and in fixing on 1601.
as the amount below which the exemption was to be ar.rwed
they bad adopted a very liberal view. But whether they
Sled on 1601. or 1001, or even 2001. for the limit, they
must have a uniform rate above that. The hon. gentle-
man, however, proposed to graduate up to 6001.; but if
ee, why not up to 6,0001., or a higher sum? (Hear,
hear.) If they adopted his principle, they would have
that great controversy re-opened without any prospect of its
settlement, namely, at what rate ought they to tax the
rich as compared with the poor, through all the grada-
tions between absolute wealth and poverty ? But he could
give a shorter answer, and that was, that the Ex-
chequer could not afford to grant these exemptions.
He believed that the boo. gentleman's proposition would
involve the loss of about 700,0001. a year, namely, 320,0001.
or 360,0001. for the exemption below 1001., and a similar
I amount for the graduation of incomes up to 6001. If they
were prepared to give up so large a sum, they must entirely
re-arrange the remissions °feta:atlas which the government
were prepared to propose. (Hear, hear.)
Mr. MITCHELL, amidst some uproar, denied that ha
wished to introduce exemptions. On the contrary, he de-
sired to abolish them altogether, by commencing at 1001.
instead of at 11. •
J.ord A. VANE hoped the amendment would be carried
to a division, and contended at some length that the man
who earned his living by the sweat of his brow was not
to be taxed at the same rate as the man who got his income
by sitting in his own room. (Divide.)
Mr. SPOONER reminded the hon. gentleman that there
would be an opportunity of
moving an amendment to carry
oat his object when the bill was in committee. He was
Prosily opposed Mike extension of the limit of the tax
down to incomes of 1001., on-the ground that it would be a
tax ea labour, and would inflict a great hardship ea the
working classes. He was prepared to support the principle
of • paduated tax. He also urged that the tax should oily
be igtd on the surplus beyond the 1001. or 1601., whisk
was fixed as the limit. He suggested that the ameadment
should be withdrawn and proposed whet the bin wee la
costaittee.
Mr. MITCHELL adopted the suggestion, and the mead-
neat was withdrawn.
Mr. PALMER had an imperaat eamintsat, which
used text is order, and as it wield Germ nap time to
simmer, tad it Yawata near 12 eatek, heseggeeted that
listirleses Asia Isms
Ilosi S. Russ= sod the triairritz.os et the Uma-
tilla both urged the leeperlease el melee the reetintiss
Me earliest prank peeled, tad el‘milei be palpate.
nom.
Nis. ]ISLES said that the tatailatet Ahead the landed
late nt. which paid 9d. is the ptual braid of Id. The
dieneffia would occupy a semblorside time, aid he would
ate miser* to its baits bray* ea at 12 &Mesh at night.
He stead that the 'Oarsmen repast Plelamor et& anti-
mud that he weelddivide theemaklet wpm the imam.
After sums asiemation, the maim ter remit, pro-
gress wee treed to and the hems resumed ; the ttee
to sit tisk es Meads, next.
SLIGO ELECTION.

Tim SPEAKER reported that he eid received a letter
from the scents of the petitioners ageism the !Mom for
the comity of =lntimating that they did cot band to
prosecute the
EXCIDIQUER BILLS BILL.
Oa the order in ON late oreenittee on this bill being
reed,
Sir W. CLAY anglind that the enurement to take
the imam tax resonlion on Mislay would deprive him
of the agent the ankle lard had premien him for
anima as damn ratan ea that day.
beMaS SIIIIIMLL had plonked Is inks assmemses
Os inakie.tbe boa. member is ling ea his nodes, add&
ph"s wild do, bat sot to give up an order day kit OMB
Ce'llouse west lab stmenttos ea this blO. .

Sir OIST oil be shield hN esseepprrewtity is
supply of befasfag es the geolies et aura nom
The various dames of the bill were agreed to, and the
hewn resumed.

ENTAILS (SCOTLAND) BILL.
Oa the order of the day that this bill, as amended, be

. .
considered,
Mr. DUNLOP moved the addition of a clause to enable
the tenant in tail, when the entail has been executed sub-
sequently to the let August, 1848, to execute building
leases and few. He said that by the present law this coula
not be dons without the consent of the next heir and the
heir after him, who must bed the age of 25. The conse-
quence was that en many estates, as on his own, building
loans could not be granted for many years—in his own
ease, not for fifty years to come. The estate wm badly
housed, and as the tenant in tail could not gnat a build-
ing lease, and having only a life estate couldnot build one
himself, the workmen on the estate had not proper houses
to live in, but were obliged to live in hovels, greatly to the
detriment of their moral character and social comfort. The
hon. gentleman concluded by moving the clause, the object
of which be had stated.
The LORD ADVOCATE said that the house was aware
that entails in Scotland up to 1848 were of the strictest pos-
sible character, and that, except under what were calledthe
31_
___.onitrolnell Act and the Aberdeen Act, it was almost ira-
Pr:,_ble tat tiara under entails to make provisions for their
w'''":"'„ la 1848 the question of entails was
ca"'4' .y considered, and a statute passed, which wu coati-
der
-4 u an arrangement of the question by all parties oon-
*cerned. One of the provisions of that act was, that the
MtoognractgotmaergnAwcut, bnyotwthoicahpppol
engtaiivelns loads:au/ MUT
thliee
yvtoPrenwaly
lit August, 1818. The present bill was not intended to dil-
-1