The Express.
London, England, 1848-02-11 00:00:00

THE EXPRI SS, FRIDAY EVENING, FEBRUARY 11, 1848.

rats are under arrest, and that half the soldiers are
irregulars, we may conceive that Mexico is almost as
much • bear-garden as Congress.

DIFFERENT portions of our columns are filled with
discussions on two subjects, closely allied, and
most important to the public—the window-tax and
the sanitary law. On the latter, presented by Lord
Moiternt last night, we shall defer one comments.
Of the grievances of the window-tax we beg
to add a few items. On Monday was pub-
lished in this journal a description of the new
dwelling for artisans, now nearly completed, near old
St. Pancras churchyard. The Association for Improv-
ing the Houses of the Industrious Classes have done a
good work in placing within reach of those who pre-
fer comfort, cleanliness, and retirement, to squalor,
filth, and exposure, homes, isolated, though under
one roof, in which for a lower price than is now paid
for a close and inconvenient shelter in the common
tenanted honse,the working man may secure a compact
home, with convenience to which he has hitherto been
a stranger. We pointed out the grievous injustice in-
flicted on the occupants of such dwellings by the pre-
sent assessment of the window-tax. Each nest of
rooms, occupied by one family, though all are under the
earns roof, constitutes to all intents and purposes a
separate dwelling. Standing apart, every such
dwelling would be exempt from window-tax
But when they are gathered under the same
roof, the building, whose external wall shuts
them all in, is rated as one large and many-
windowed house. This, in itself a grievous injustice,
is rendered still more intolerable by the partiality
which, in the act 48 Geo. 111., treats each distinct
set of chambers in inns of court and colleges uan
entire house. The same harden which, by an express
clause, is laid upon the poor, is, also by an express
clause, lifted off the rich. This single wrong typifies
the mischief and unfairness of the whole window-tax
system.
It is to be hoped that when the subject is
brought before the house this odious feature of it
will not be forgotten. The working of these clauses
may be strikingly exemplified from the case of the
Birkenhead labourers' dwellings, as compared with
the houses of the rich in the Albany, the inns of court,
or the colleges of Oxford and Cambridge Each block
of houses at Birkenhead contains eight separate dwell-
ings, and is assessed for window-tax at 271. 2a 10d.
For the same number of windows in the Albany, the
inns of court, or the colleges of our universities, the
occupants would pay 71. Thus the poor, under
the peculiar circumstances of such a case, pay for
window-tax upwards of three times as much as the
rich. Here the primary condition of fair taxation is
violated by an express act of the legislature. A
question has been addressed to us by an intelligent
tenant of a house in the St. Pancras building, in the
name of 80 or 90 of his brethren. He wishes to know
whether occupants paying a rent of 4.. a week and
upwards, that is, an annual rental of more than 10!.,
will be entitled to vote for Finsbury under the provi,
Mons of the Reform Act. It is unquestionable that
these dwellings, being isolated, and each house pos-
sessing its own " street-door" (as they must be held
to do), would, if rates and taxes were paid by the
tenants, entitle their occupants to votes. The only
question in the case arises on the rating. Wo un-
derstand that the rates and taxes in this case are paid
by the landlords. Is such a payment by the land-
lords in respect of all the occupants, a payment by
each occupant through his agents?
If the tenants are rated in respect of the premises
they occupy, we apprehend that those holding at
rents which, after deducting their rateable proportion
of rates and taxes, amount to the clear annual
sum of 10!., may reasonably claim to be regis-
tered as voters for Finsbury. At the mane time we
are not aware of any case strictly in point. In the
case of " Wright r. the Town-clerk of Stockport" (re-
ported in the Law Journsl, vol. 13, Common Pleas,
50), there was this feature, that though the occupants
there held very much as the tenants in the St. Pan-
eras building, and though the rates were paid by the
landlords, yet those landlords were themselves occu-
pants of rooms within the manufactory in respect of
which the votes were claimed, and were named in
the rate as joint occupiers with their tenants.
The decision of the court on appeal, that such
a payment of rates by the landlord was a good
payment by each tenant, turned on this fact, that the
names of the landlords themselves appeared in the rate
among the tenants, and therefore the former might fairly
be presumed to act as their agents. This is nut the case
with the St. PalleiSil building. The claim is, there-
fore, undecided by the case we have cited, which is
more in point than any we can find in the books.
Still our own opinion is, that under the terms of
the 27th section of the Reform Act, if the occupants
at the clear yearly value of 10/., calculated with due
deductiot of the rates and taxes, are rated to the
poor-rates in respect of their holdings, they will be
entitled to the franchise, although the payments are
actually made by the landlord. The rate-paying
clause requires the claimant to be rated to the poor-
rates. In respect of the assessed taxes its terms are
different. It stipulates that in order to vote he must
have paid all the poor-rates and assessed taxes paya-
ble by Um in respect of the premises he occupies.
If the landlord have duly paid such assessed taxes on
account of the tenant they are clearly not payable
by the latter. But the rating to the poor-rate is a
condition precedent to his right of voting.
It would be worth while for the landlords of the
St. Pancras premises to take a regular legal opinion
on this point, and so to ascertain by what means, if
by any, their tenants may secure the privilege of the
franchise in respect to their occupancy. The acqui-
sition of a vote is an object of reasonable ambition to
Ithe artisan. It should be the aim of those who strive
to elevate his condition to do all that in them lies to
secure for him this right. We conceive, as far as a
rapid survey of the law enables ue to arrive at a con-
clusion, that there is no obstacle in the circumstances
of the case under comment to the enjoyment by the
higher class of tenants under the association, of the
proud privilege of voting, in addition to the other
advantages held out to them by those who have pro-
jected and carried out the associated houses of Old
St. Pancras.

BRAZILS.—The Hong-Kong, which arrived at
Liverpool yesterday, from Pernambuco, on the 29th ult. The
holidays nut having expired business of course was at a stand-
still

ebt erourt.

The Queen had a dinner party yesterday at Buck.
ingbam Palace. The company included the Duke and
Duchess of Cambridge, the Duke and Duchess of Saxe
Coburg, Prince Frederick of Hesse, Count Arthur Mens-
dorff, Lady A. Cadogan, Mdme. de Waugenheim, Dowager
Lsdy Lyttelton, Lord G. Lennox, Baron Knesebeck, Baron
Fritsch, and Col. Wylde. Her Majesty had afterwards an
evening party. The Queen end Prince Albert, followed by
their illustrious visitors, afterwards entered the Picture
Gallery, where, at the upper end, a spacious orchestra had
been erected for the first performance of Mendelssolsn's
music to the " (Edipua Coloneus," an abridged English ver-
sion having been written and adapted to it expressly for her
Majesty. It was recited by Mr. Bartley and the author,
who, as upon the occasion of the " Antigone's" performance
at Wiud,or Castle, assisted him as his chorus speaker;
numerous voice, professional and amateur, tinging with
effect the profound and impressive strains which the lamented
author has woven with this beautiful relic of antiquity,
their effects being ably sustained by her Majesty's private
band, increased for this occasion by a number of eminent
instrumentalists of the Philharmonic Orchestra, Mr. Ander-
son directing the whole performance. An invocation for
(Edipus to the powers of Hades, was rung by Messrs.
Genge, Peck, C. Seals, and Collet, forming a quartet into
which the chorus, at its conclusion, glides effectively.—The
company included the Belgian Minister and Madame Van
de Weyer, the Prussian Minister and Madame Bunsen and
Madlle. Bunsen, Prince Lowenstein, the Duke of Welling-
ton, the Duke and Duchess of Norfolk, the Ladies Mary end
Adeliza Howard, the Marquis of Anglesey and
Lady Adelaide Paget, the Marquis and Marehiesem of
Lansdowne, the Marquis and Marchioness of Abarcorn,
the Earl and Countess Forteseue, the Countess Seises', the
Earl of Liverpool, the Earl and Countess of Hardwick',
Viscount and Viscountess Palmerston, Viscount Jocelyn,
Viscount Morpeth, Lord and Lady Ashley, Hon. Miss Lyt-
triton, Lord E. Howard, General Hon. A. Upton, Major-
Geneal the Hon. H. F. and the Hon. Miss Cavendish, Mr.
G. E. and the Hon. Mrs. Anson Colonel the Hon. C. B.
and Mrs. Phipps, Sir R. and fsdy Gardiner and Mir
Gardiner, Lady Caroline Cock', Hon. Mies Paget.

The Judicial Committee of the Privy Council oat
yesterday, and resumed and concluded the hearing of a peti-
tion for an extension of the term of Pinkus's patent.
_ _

SIR STRATFORD CASNINO aniced in London on
Wednesday frost Paris and Switzerland.

ELECTION TOR NORTH Sustorsunta.—The sheriff
has appointed Wednesday next, the 16th inst., for the
election of the amber for that division of the county vacant
by Viect. Clive's sitecession to the peerage. Mr. J. W.
Dod, the conservative candidate, is expected to be elected
without opposition, no other candidata having presented
himself.

REPEAL OF THE WLNDOW TAX.—DEPU-
TATION TO THE CHANCELLOR OF THE EX-
CHEQUER,.
Yesterday, a deputation from the metropolitan
wkihee waited upon the Chancellor of the Exchequer, in
Downing-street, for the purpose of urging on the attention
of the right hon. !gentleman the necessity of the repeal of
the window-tax being included in the ensuing budget.
Mr. ORORoz DANIELL, as chairman of the metropolitan
delegates, presented a memorial agreed to and signed by all
the representatives of the metropolitan parishes, urging the
entire abolition of window duds..
Mr. Hamm (churchwarden of St. James's, Westminster)
subraittejl that the great injustice of the tax was its inequa-
lity. The'retum showed that, in England, there were
3,600,000 houses. The 600,000 houses were taxed, whilst
the 3,04400 escaped.
Toe CReNciELLoa of the EXCHEQUER said he believed the
exemption to be in favour of the poorer classes chiefly.
Mr. Ogratir mid that was not the cue. He could go a
little way from town and purchase or rent as splendid a
cottage as be desired without being subject to the tax at all.
Mr. Caooca (St. Pancras) observed that, in a sanitary
*et of view, the window-sex was the producer of fever and
disease. Mr. Crouch submitted that a tax levied like the
parochial assemments or any other tax was preferable to
the window-lax.
The CHANCELLOR of the EXcHEQUIE—Then am I to
understand that, in the event of my being ambled to effect
a modification of the tax, you would have no objection to
have it asseumi in the same manner as the poor-rate ? Or
what would you say to the house-tax as a substitute ? (Ge-
neral cries of " No, no.")
Viscount Litsceiv, M.P., begged to remind him that the
house-tax exhibited the same objections as the window duties.
The wale of the told house-tax went up to 40, and then there
was a graduated scale downwards.
The CHANCELLOR of the EXCHEQUER said there were
three modes which might be adopted with reference to this
tax. First, the total repeal, which the deputation appeared
to call for. (lime, hear.) Well, supposing that cou:d not
be done, secondly came the question of modification, or com-
muting
the tax; and, thirdly, the substitution of some other
tax for the window-tax. In the first place, if the tax were
abolished altogether, the question was, in the event of his
being unable to do without it, what should be the substi-
tute ?If he felt it right to propose that the tent a be
modified—namely, that the scale should be made more
equitable, by taxing to a greater extent the higher class of
houses, and placing it on a similar footing to that of parochial
assessments, would that be satisfactory? (No, no.) He
knew that one of the great objections to the house-tax was
that the higher elms of houses were let off in the same way
as by the window-ter, but which he did not think was the
caae. He considered that large houses in the country pod
mere to the window-tax than they did under the old house-

tax.
Mr. WILSON begged to call the attention of the Chancel-
lor of the Exchequer to the fact, that there was a house tax
already levied in the shape of a property tax.
Viscount Duncan said, as 1111 iIIUCIRUOE of the effect of
taking off the house tax, in the case of the Earl of Chester-
fi-ld's house, it was 2801.
The CHANCELLOR Of the EXCHEQUER was quite aware
that noblemen's houses in the metropolis were not assessed
to the window tax as they ought to be, bat he thought that
was not the cabs in large country houses.
After a few words from Mr. WIrLD, M.P.
The CHANCELLOR of the Excitant:ate M.P.,
I perfectly
understand that you ask for a total repeal, but supposing
that the sum which the tax produces cannot be spared, I
want to know whether you would object to the tax upon
an improved scale, and levied in a less objectionable form, or
by the substitution of another tax, in the same manner as
the parochial taxes.
Viscount Duticam—We object to the tax entirely. We
cannot consent to a modification.
Mr. HOWARTH (churchwarden of St. Pancras) suggested
a propeetritax upon Ireland as a substitute.
The Cisticstton of the EXCHEQUER—Then I am to
understand that you ask for a total repeal ef the window
duties; and euggest in its stead a property and income tax
upon Ireland, and a real property tax altogether?
Capt. Piscanu. and they left the substitute for the con-
sideration of the Chancellor of the Exchequer; but at the
same time he would ask why a place like Belfast should sot
pay a property tax as well as the property in the manufac-
taring towos of England.
Sir B. Hatt, Ban., M.P., said, if the Chancellor of the
Exchequer could not substitute a property tax uoon Ire-
land, in lieu of such a tax as the window-tax, be (Sir B.
Hall) would at all events try if he could not get a property-
tax upon Ireland first, to help his hon. friend the Chancellor
of the Exchequer to repeal the window-tax afterwards.
The CHANCELLOR of the EXCHEQUER remarked that the
bon. baronet would be indeed a friend, for be would be help-
ing him when he could aot help himself. (Laughter.) Ile
would, however, consider the representations which bad bean
made, and give the matter his best attention.—The deputa-
tion then retired.

COURT OF COMMON COUNCIL.
Yesterday a court wee held for the despatch of
public businesa
Tax POOR OP THE CITY OP LoNnos.—Alderman Kelly
presented a petition front the Association for the Relief of
the Poor of the City e London and parts adjacent, for a
great in aid of its tuode, and moved that the petition be re-
ferred to the coal, corn, and finance committee. The petition
was unanimously reinvent to the committee.
Tax BREAKING UP OTTER CITY OANO OP
Mr. W. Lawrence presented a petition from Mr. henry
Trimbey Gray, " for assistance in defraying the expenses in-
curred by the petitioner in the preeecution of swindlerr,there
being no public prosecutor." Mr. Lawrence moved
that the petition should be referred to the coal,
corn, and finance committee. The petitioner was
worthy of the consideration of the representatives of a
great commercial city, in which fraudulent practices were
constantly going forward, and he trusted that the recom-
mendation of the committee to which the subject would be
referred would amply repay Mr. Gray for his great exer-
tions and his unquestionable disinterestednue. Several
members briefly expressed their cordial approval of the peti-
tion, and the motion was agreed to.
IMPROVEMENT OF THE CITY.—A report was brought up
recommending that 300,0001. should be borrowed front the
Bank of England, to accomplish improvements in the City of
Loadon. The immediate improvements in Cannon-street are
included.