The Express.
London, England, 1848-02-25 00:00:00

THE EXPRESS, FRIDAY EVENING, FEBRUARY 25, 1848.

other thanbricks with hones or hats. In the year 1797 Mr.
Pitt imposed an inerea•ed tax on houses he regretted being
obliged to resnrt to In extreme a manure, and many persons
now alive would be able to recollect the numerous stoppages
of windows which were then effected, as well as the inscrip-
tions, Lighten our darknos we beseech thee, 0 Pitt! '
written upon many blank windows. In the years 1802-8,
two more acts were passed increasing the window duties;
and in 1820 the present Sir John Cam 11obbouse, a cabinet
minister and It colleague of the noble lord, brought a motion
under the notice of the house similar to that which he (Lord
Duncan) sulanetted, but which was defeated. In the year
1823 the then Chancellor of the Exchequer, Mr. Rubinson,
found it necessary to reduce the window tax by one-half its
then amount • and that assessment remained until the year
1834, when Lord Althorp repealed the house tax, and passed
another act, by which, upon payment of the existing assess-
ment of the window tax, every person was permitted to
open as many windows as he pleased, without being
charged anything additional. In consequence
in of
their
that
act tunny pereons opened additional windows
houses. In the year 1840 the total number of
houses assessed to the window duty wa, 394,036; the
amount of duty paid was 1,3.50,9301. In 1841 the number
of houses assessed was 4,50,913 ; the amount of duty paid,
1,613,3081. ; showing an increase of 56.877 houses, and of
262,3781. in amount of duty paid. When Mr. Berinv
brought in his financial scheme for imposing an additional 5
per cent. on cust.ima duties, and 10 per cent. on excise,
there was a heavy increase on the window duty. And
when, in after years the additional 5 per cent. on the cus-
toms was removed, ;he additional 10 per cent. on the window
tax was still imposed. Ever since the year 1841 the window
duty had been tailing oil' in amount, although the popula-
tion was steadily on the increase. The following was the
tabular results of the window tax in the years 1811 to 1841:
Total number of limo*. Amman& to the Window Tax in Great Britain
in the year previous and autnequeut to Baring's Act fur adding In
per cents—Year ending April t.

revision of taxation, while few, like his noble friend the
member for Bath, were kind enough to provide substitutes
for the taxes they proposed to repeal. Ile could
hardly, however Ms noble friend's scheme one much
distroguished by thrift OT economy, seeing that in the vale of
theco proposed an attack on the capital of the
flireisstilohbele Mend should have recollected, when
country. His
attack on the officers of the royal foreste that if
of th officers were nil also. With regard to the timber for
the returns of profiu were nil, the salaries and emolumentsl
the navy, the noble lord might have known tat though
foreign timber was now employed in shipbuilding, the
royal forests were maintained to secure a supply at periods
when foreign timber could not be obtained, as in time of
war. This was the purpose for which these forests were
maintained, and for which the expense was incurred, and
not es a source of luxury for anyone, or as a useless append-
este to royalty, &I the noble lord appeared to suppose. The
preposition of the noble lord, as contained in the notice
pap. r, was the total repeal of the window duty;
in the same paper was a notice Risen by hie
honourable friend the member for Dumfries (Mr.
Ewatt) for the total repeal of the excise duties on
paper, soap, and bricks, the total repeal if the duties on
butter and cheese, and the reduction of the duties on tea,
tobacco, and wines. Now in the present state of the finances
of the country those propositions were impracticable. Tie
produce of those duues which it was thus proposed to be
wholly repealed was about tour millions a year ; add to this
half the produce of the other taxes, which was the extent ho
believed to which it was proposed to carry the reduction,
and the proposition would involve a loss to the revenue of
about 0,000,0001. Were these practical propositions in the
present state of our finances? (Hear, hear.) The hon.
member for Dumfries had suggested as a substitute direct
taxation on reelistd property ; but to impose an additional
tax of 9,000,0001. upon reali-ed property—that was, upon that
lelms of property included in 'schedules A and C
which now paid 3,000,0001. was a proposition the house, he
thought, would, under existing circumstances, pause before
it adopted. (lieu, bear.) He was lar from saying the
window tax was not open to many objections, especially to
objections of a sanitary nature. (II at.) There were other
objections, perhaps, as to the mode in which it was levied ;
but when it was said tat the tax MIS one which premed
exclusiiely on the lower order, he must demur to that pro-
position. During the last four or five years, they leoll been
told by those who were the great advocates of the removal
of those duties which pressed upon the necessaries of life,
that the best mode of benefiting the poorer classes,
was to take off the tux on corn and other articles
of daily consumption, and substitute direct taxation in-
stead; but now his honourable friend told the house
that the window tax, which came more within
the nature of a property tax than any other, ought to be
taken off, on the ground of benefit to those Mlle classes
whom it was previously alleged direct taxation would benefit.
The hon. member for Montrose objected to the tax because
of the exceptions. But those exceptions were for the most
part in favour of the lower orders. (How so ?) Speaking
generally they were so. Out of the 3.000,000 houses in this
country 500,000 only were subject to the window duty, nearly
3,000,00 being exempt, and those which were so exempt
were houses of the smallest description, in which
the poorer classes of the people resided. He did
not mean to say that there were not some houses
having more than tight windows which were te-
nanted by poor persona, but what he contended wa, that,
taking the case generally, the exemptions were in favour of
the lower order of persons who did not what was termed
"beneficially occupy." His hon. and gallant relative (Col.
Sibthorsi) objected that the tax was not extended to the
public offices. But what would the public gain by that?
If the offices in which the public clerk sat were I
subji eta to the window duty, he (the Chancellor
of the Exchequer) should have to call up -•n the
house to vote the money necessary to pap the tex in the
miscallaneout estimates. This was a proposition so err
viously alourd that he should hardly have expected I
even his honourable and gallant relative to support
it. (A laugh.) The noble lord (Duncan) bad spoken
of the exemption in favour of houses occupied for agri-
cultural purposes, 'eut shops, manufactories, and all I
other plies used wholly for the purposes of trade, were
also exempt, and they were so for the purpose of giving en-
couragement to trade, and so benefiting the industrious
classes ; and thins windows only which belonged to private
derellinge were charged. The noble lord had complained of
I the inequalities of this tax, and had talked of the large
amount raised from houses of an inferior description, as
compared with that obtained from houses of a higher
class. The reason was, that there was a much larger
numb.r of email than large houses in the country.
It only the large houses, in which the rich dwelt, were U.
seseed, the tax would be almost without produce. His noble
friend had laid it down that, in laying on taxes, they should
be so imp ,sed as to fall fairly on the larger portion of the
community ; but, if they confined the tax to those only who
were at the top of the tree, the produce would he small,
while the pressure would be most severe. To an a'oolute
repeal of the window tax, for the reasons ho bad stated, he
could not consent; and he confessed he was surprised that
these who were the advocates of direct tax upon property,
should object to a tax which was generally paid by the land-
lord, the owners of property, and not by the poorer class of
tenants. The noble lord (Duncan) appeared, too,
to forget what took place when the house tax
was taken off in 1543. The argument then for
preferring the repeal of the house tax instead of the
window duty was, that that tax pressed more heavily on
the lower orders than on the wealthy, and that the gentle-
man did not pay in equal proportion with the poor maq.
I And that was, without doubt, true; while the window tax,
taking town and country together, was one which pressed
most severely on the h ghee classes. (Cries of " No," and
"11 Sr.") It was an indisputable fact, that the larger
houses in the country paid a much smaller proportiou to the
house than to the window tax. In his own case, the amount
he used to pay annually to the house tax was 141., while the
sum lie was charged to the window duty was 321. He, there-
fore, for one, should benefit by the substitution of the house for
the window tax. But there was another reason for prefer-
ring the window to the house tax—that was, the great eliffi-
culty of ascertainisg the correct value of the house, while
there was no difficulty whatever in ascertaining the number
of windows He would not now go into the question of in-
ustice as perpetrated by his right hon. friend (Mr. F. T.
Baring). In 1845 that question was brought forward, and
the answer given by his right hon. friend was complete, and
showed that no injustice whatever had been inflicted by the
new armament. All that was done was to require persons to
pay for the future that which they had been entitled to pay
for a long time previous, but which payment they had
up to such re-assesement escaped. On sanitary
grounds he admitted there were valid objections against this
tax, and if it could be shown to Man that the same amount
of revenue could be obtained in a less objectionable way, or
that the tax could be so modified as to remove some of the
objections to it, he should be glad to adopt the suggestion.
He had been in consultation with the Chairman of Stamps
and Taxes on the subject, and various schemes had been
suggested fur improving the scale on which the tax was
levied, with a view to remove some of the objections which
upon this bead had been urged against it. But his noble
friend must remember that when he, at the head of a large
deputation, waited on him (the Chancellor of the Exche-
quer), the language held was that it would be perfectly use-
less to attempt to improve the scale or tw remove the ine-
qualities; nothing less than the total repeal of the tax
would do. (Hear.) And though one gentleni an did suggest
that the window duty was levied in au objectionable way,
chile the perish taxes were levied in an unoldseionable
manner, and though he (the Chancellor of the Exchequer)
intimated that it might be possible to substitute the one
mode for the other, if that would meet the wishes of the
deputation, the reply was no, that would by no means
meet their object. He confessed, theiefore, that he saw but
little hope of satisfactorily meeting those who were the ad-
vocates of this proposition. And though he should be most
willing to consider any proposal for the more equal distri-
bution of the tax when the only proposal before him was
the total and absolute repeal of the window tax he could
not, in the present state of the finances of the country, how-
ever objectionable that tax might he, consent to make the
sacrifice which the assent to that proposal would involve.
Sir 1). L. EVANS Reid a few words in explanation,
which were not heard.
Mr. It. PALMER felt it impoasible, in the present state
of the finances of the country, to give a vote in favour of this
motion, though he looked upon the tax itself as the most ob-
jectionable of those which remained unrepealed. (Hear,
hear.) If the tax was to be supported on the principle
of an income tax why not make it one ? (Hear, bear.) As
showing the gross inequality of the tax, he found, taking
the twelve towns which contributed the greatest proportion
of the tax, that Plymouth (which he represented) paid
11,3261. a year to the window tax, while Leeds paid only
7,710)1., though he would venture to say that Leeds repre-
sented more than ten times the wealth of Plymouth.
Mr. WAKLEY—The hon. member for Plymouth had
made an excellent speech against the window tax, end how
he could have the firmness to resist the influence of his owu
arguments and vote against the motion he (Mr. Wakley)
could not understand. (" Hear," and a laugh.) The Ilse.
member had not ouly spoken generally lag tinst the tax, but
had adduced e special ease against► it, and though he repre-
sented the injured people of Plymouth they were to find his
vote recorded against the proposition. Of what use could
representation be if this was the mode in which they acted ?
(Hear.) The declaration of the hon. member must, be
thought, he very discouraging to those who sent him there,
though it must be very encouraging to the Chancellor of the
Exchequer. (Hear.) And as that right hon. gentleman
had commenced his speech by alluding to the unfortunate
position of the person who filled the office of Chancellor
of the Exchequer, he hoped now, after the speech of the
h.o. member for Plymouth, and his declaration tit-It he In-
tended to support the government against this motion, that
he felt himself more comfortable. A strong dose of chloro-
form could scarcely make him more easy. (A laugh.) The
public, however, would after this feel no disappointment at
the rejection of the motion. All hope of retrenchment from
the present ministry had gone by. He was sorry to say it;
but that was his conviction, and that, too, was the napressiou
of the public out of doors. (Hear, hear.) The public had
looked with great confilence to the present govern-
ment. He had never seen more public confi-
dence exhibited for any ministry. than that of
the noble lord. The public had entertained great respect
for the present ministry; bat that was all over now. (Hear,
hear.) He wished the noble lord would go down to the
City, and see his committee there. Ile would be astouished
at the reception he would meet with cow in the turtlessoup•
eating quarter. (Hear, and a laugh.) He (Mr. Wakley)
regretted that there should be occasion for such a change of
feeling ; but it had taker:l;piece and not without scum.
(Hear, hear.) Still ministers moist have great hopes of the
House of Commons after the speech of the hon. member for
!illimouth. He hoped, however, that though this motion
ht fail, many others of the same kind would be made,
au that the feeling of the house would be tested over and
over again on the subject of reduction of taxation, and that the
yeopli: :night know who were and who were not for retrench-

No. of Hotta.

-InennY+r.

oCknx. In. reuoe.

II:19:1g I

nt. But, with regard to this window duty, it was diminution of the that a aiminuon of the expenditure of the country ',old
meat.
t odious taxes ever imposed. It was only second to the enable the government to remove the obnoxious window
income tax in iniquity. It was injurious in a variety of ways. duties. ,
The Chancellor of the Exchequer was evidently mistaken in Lord R. GROSVENOR, who spoke in so low a tons as
his view of the case. The right hon. eentleman believed— 'cartels to be audible, waa understood to suppert the motion
and, no doubt, sincerely believed—that this tax did not press brougli. forward by his noble friend the member for Bath
hPEEL said that fo
gmohtrheozeagnenotlncee- (Lord
i Duncan?. r one, could not
position that
'h. peach He (Mr. Watley) did not understand assent to the pre lit was the dety of the
during is s •
unjustly upon toll:blot:minion,"
men, though he did a. amongst animals. (Hear.) But the of the country, to consent to any diminution of the
meetly where the lower orders were to be found as amocgit goveroment, la the present state of the iinancial again
leloreaer Ordlers.he'ril
the industrious classes, because small houses were from tho right hon. gentleman the Chancellor of the Exch.-
right hon. gentleman are, that the tax did not press upon window duties. (Hear, hear.) He wee glad ee mu
exempt ; but did notes,
the right hon. gentleman know quer that he intended, and had it in has power, to
that in sal large towns where lend was valuable, the object effect some alteration in the animated' manner in
of the proprietor, Wad to build high house", and locate as which the tan was levied, and which mated under the
many pecade in them as they could ? Ind he not know lain now in force and effect. He (Sir It. Peel) hoped tem
that the great mass of the working classes were lodgers and the government or the right hon. gentlemea would not he
sought to
not housekeepers ? How many instances were there ie daterreal from purming the course they had laid down, hy
which 8, 10, and even 12 persona were lining together in one the fact that some metropolitan deputeti .ns had waited
room with a single window ? That was the case not only in upon them on the subject. He assured the noble lord at
the metropolis, but in all large manufacturing towns the head of the government that no &mutation, metro.
throuehout the kingdom. This tax operated theretore as a politan or otherwise, would be able to reply to the question
curse upon the labouring domes; it was injurious to their " Will you fold a substitute for the tax yeti sock t./ aboliM?"
health, destructive of their comfort, and highly pre- On the contrary, if them deeutations were asked to pr'.pose
judicial to their morels. (Hem, hear) They were told the substitution of another tax for that wheh they
that this was the nearest approach to an income tax. get rid of, he would advise the noble lord and the govem-
I Coo, teat with him would be a sufficient reason for detest- meat to throw overboard the ad it:lton of iluerCestiOnS and
ing the incowe tax. Had the right hon. gentleman, who principles which, as regarded taxation of artiel. sof con. II
had ra solved to maintain this tee. considered how it inter- 'umpteen, would prove to be futile and unaveilioin H.
feted with trade and industry ? Had he consulted architects (Sir R. Peel) could bear full testimony that the noble lord
on the subject—end did he not know that it prevented till the member for Bath (Lord Duncan) had • xhibited on thin
improv • em. n's in architecture, and in that way robbed the question a zeal aad ability on the premnt occasion : but be
,
people of at least 100,000/. a year in the employment of ought to have waited until the Chancellor of the Mechem.,
' labour ? On that ground, if there was no other, the tax promised a diminu:ioa of taxation, when the noble lord Mete
ought to he repealed. (Hear, hear.) He was aware that putin hisclaim that the window tax should et included inthae
there was no hope of the repeal of this tax from the present diminution. Without pine into the qua :Lion ef the demo.
government. Ministers would however know in a few days rite (Mall taxes, or to the question of the substitution of one
that the people would not submit to any increase of tszetten tax tor anothee feeliaig that it would be ummlatable in say
for any purpose. (Hear, hear.) If the noble lord shape, be shoulii reserve himself until Monday next for the
(J. Russel.) still laboured under that hallueinetion exposition promised. At present he collet not gave a silat
by which he had recently been posmesed, at to the probabi- vote, because in his opinion it was inimitable, under the •
lily of war breaking out, common sense out of doors woula existing circumstances of the country, te oimense with the
soon restore hi. mind to perfect eanity. (" Hear," and a tax open which the noble lord the member for Bath had te.
laugh.) The noble lord hail denied that his speech, on in- night made an attack.
traducing his financial statement, was intended as a war Mr. CABBELL expressed his entire concurrence in the
spa Me ; but, though be did not intend it to be a war speech, motion, the object of which was to get rid of an impost
his language led people in that house and out of doers to be- which wes not only severe but prejudicial to the Lealth sad
litre that we were approaching a period when this country best interests of
DUNCAN the
b hollyw ole commreplied, unity.an the hofie
would be liable to attacks from a foreign nation. (Hear.) Lordd nse dirieea—
Lord J. RUSSELL said he had explained, yesterday, For the motion l6O-ge
what he had intended to say. Against it
APPEAL IN CRIMINAL CASES.
Mr. WAKLEY was glad to bear the explenation.
But she people were in ormca that they must sub- Mr. E WART moved for leave to bring in a bill to elm
mit to increased taxation, and it was but natural Mash a power of appeal in criminal casks. Ile regreteod me
fur a thinking people to inquire for what purpose axesence fr •rn the house of the hon. and learned gentlemen :
they were to be thus overtaxed. An ignorant people might (Sir F. Kelly) who had originally introduced a measure on .
submit to injustice, but an enlightened and thinking people this important subject but as such a bill had already been ,
would not submit to it lung. The people of England coma considered he would content himself with stating its lad-
dered the principle of taxation was unjust, and that it was is ire features. 1;y this bill he (Mr. Ewart) preposee to gram
favour of property and against the industry of the country. an appeal in criminalcases in three form—lst, an the form of
(Hear. hear ) That was the general vpinion out of doors, a new trial ; secondly, in the form of a motor, in arrest of
arid be hoped there were many in that house who concurred judgment ; anal lastly, as at nisi prius by the process Et
in it (Neer, hear.) Considering the great talert of the entering after appeal heard a judgment for the prisoner.
government, tee mesas they bad of acquiring information, The bill also gave power to the judge before whom a psi-
the many times subjects of finance had been considered by tuner might be tried to assign him counsel anal attorney,
them, he dial expect that they would hare exereMed le- and contained also
oa t
th provieso th
at the
at the p
t.i:sone e bill r shouldalso con-
be fur-
treucliment and have practised economy. He believes', nished with a copy iTh
however, that they hat made no inquiry, but had come tained clauses providing for the payment et the costs incurred
down recklessly and thoughtlessly with their budget and by the prosecutor and his Witne6Sta in the case of an appal,
1 their project for adding to the hardens of the people--a 'Lord NUGENT seconded the motion.
pro position which had created much excitement and discon- Sir 0. GREY mid it was not the intention of the govern-
-1 tent both in and out of the house, and which would increase went to oflar tiny opposition to the hat:auction of this bill.
unl, ss the mita° lord relaxed in his propositions. The equa• But, in consenting to its irtroductien, he wished to be
batten of the land tax would produce almost two millions a clearly understood that he by no means assented to the pro.
year, hut that ti.e government would not entertain. The %hien' which might be embneied in the measure. The
leentey and prolate duty no real property would also praduca subject was one of great importance, end he had not been
a large revenue. Could any man contend that p retinal able to collect from the hon. gentlemanni statement what the
property should be subject to the duty now imposed upon provisions might be.
it, while real property escaped ? (Hear, hear). If a man Leave was then given to bring in the bill.
died, leaving 100,0001. in land, his successor paid not one far- EXCISE DUTIES ON PAPER, SOAI', Me.
tiling ; but if a man left 1001. to e faithful servant, he Mr. EWART said he should not persevere in his ether
must pay 101. to the government before he could have the motion, which stood next in twoeer •.—" To move the
meney. What could be more unjust ? For years pat the abolition of the excise duties on soap, and bricks : the
prinetple of taxing in this country had been most unjust to reduction of the duties on tea, tobacco, and wine; and the
tke industrious classes, and the window duty was one of the repeal of the duties on butter and cheese ; say
most unjust taxes of all. It commenced at a low scale, but loss of revenue which may occur to be replaced by direct
when it touched the shopkeeper and the tradesman—the man taxation on realised property."
who heal to get his bread by the exercise of his industry and KILLING OF HARES.
his intellect, the screw was put on to the highest point ; awl Mr COLVII.LE in wed for leave to bring in a bill "to
when, again, it reached the aristocracy, it was reduced to enable all occupiers of land having a right to kill harm on
the lowest point. (Hear, hear.) He hoped the house that land to do so by themselves or persons authorised by
,' apply
went itself t i the pubject of finance and taxation, and them, without being r. quire& to take out a game cent&
resat every extravagant expenditure on the part of the sate."
minister -thit they would investigate every item wiee the Sir 0. GREY said ho thought Met proposal a very rem
matt strict scrutiny. If they did this, he believed they .eight minable one, ant es he COnceired it would not deduct a
greatly reduce the taxes, and then it would be for them to shilling from the revenue he should raise no objection to its
apportion what remained fairly over the surface of society. introduction.
He hoped the noble lord (Duncan) would press his motion Mr. STAFFORD was sorry to observe that the hon. mem
to a division, and he would support him. (Hear.) be for Manchester (Mr. Bright). wh i had a notice ou the
Mr. A. S I'AFFORD remarked upon the difference of paper f•r a bill to repeal the game lees, was not in his place.
manion between the advocates of free trade, seine being in Sit G. GREY—IIe is net going to bring it on.
favour of direct taxation, aid others against it—which ail. Mr. STAFFORD was sorry to bear that, as the ban.
ference had been foretold by the protectionists. It was e fa• member for Manchester was the person who had obtained
lacy to say that the lower chases were Lenefiied by the re- the appointment of the committee on the game laws, and
duction 0; the duties on the necessaries of life ; and the wore had taken up the question so as to make it his own ; other-
taxes were removed because they protected particular iota- wise he (Mr. Stafford) might have submitted a motion on
ram, the more would the working classes suffer. He con- the subject. However, he would now call public attention
andel that the great aegregate of the taxes must be levied to the feet that the first movement ou this sublet did not
by indirect, and not by elirect, taxation. come from a free-trader, but fore a gentleman on the oppo-
Mr. ?MGR EGOR would support the motion if it coal be site side of the Lome, and holding °polkas in farina of pro-
shown that the public service would not suffer if this tax tection. (Hear, hear.)
were repeal, C.
After a few words from Mr. THELeWNT,
Mr. le O'CONNOR inferred, from the statement tl•at Colonel SIBTHORP alluded to the two bulky volumes of
while 500.000 houses only were subject to the tax, 3,000,000 evidence which lied been taken before the committees on the
were not Miele to it, that many of those 3,000,000 of houses game laws, and slid that the motion of the hon. member for
had their windows shut op in order to avoid the tax. (!tear, Manchester, like many other of his motions, appeared likely
hear.) As the representative of a popular mnstitueney ire to end in
Lsmoke; th
Two volumes of evidence ere would be " much cry awl
had little
would vote for its repeal. wool." (aughter.)
Captain PECHELL opposed the tax on the ground of the produced, and witnesses without end had been
re examined, t
hat
injustice and grievances which it gave rise to. an enormous expense to the country. (He Mr. Brig
Loral ASHLEY had no hesitation in saying, that without entered the house amidst loud cheering.) He was now glad
a total and absolute repeal of the window duties to see that hod. gentleman on his perch. (Laughter.) It
no Sanitary measurestwould be effective, or place the people seemed that hon, member had felled in eliciting any good
in thet physical condition which acted so directly upon their result out of the numerous allegations that had been made ;
moral welfare. He told his constituents at a public meeting and bad he (Col. Sibthorp) done to, he should have con-
s few days ago, that if the government were about to propose sidered himself called on to pay the expense to which the
a large increase of taxation, as was then expected they would country had been put by the inquiry. (Laughter.) He
simultaneously with a reduction of taxation, this was the hoped the house would " largely pause' before granting
very first tax that ought to be effaced from the statute-be ale. any more committees on the moties of the hon. gentle-
(Bear, hear.) But he coupled that opinion with this &elm man. (Hear.)
ration, that he would not give a vote that might have the Mr. BRIGHT said he had no intention of being absent
effect of impeding the mschine of government, or of sedan- when the hon. member for South Derbyshire introduced leis
gering in the least degree the credit of the country. And Ce motion ; nor had he any intention of opposing that bill. Bat
could not but feel, looking to the present state of the rave- he was sure the house would not consider it tufficient to meet
nue, and to the announcement of the prime minister that the evils now known to exist in connexion with the pre-
there was a deficiency of 3,000,0001. which compelled him to serving of game. The hon. member for South Derbyshire
propose a large increase of taxation, that to call for a further must know extremely little of the working of the game laws
reduction, by the repeal of this tax, of 1,600,0001., would be if he supposed that the placing of hares in the same category
almost tantamount to proposing a species of national bank- as rabbits would put a atop to the outrams which had taken
ruptcy. place throughout the country, and the thousands of convim
Mr. AGLIONBY fully agreed with the noble lord, that a tions which every year occurred for offences under the game
member of that house, even to please his constituents, oug!et laws. He had announeed his intention, soon after the recess,
not to give a vote which he considered would have the eftect of introducing a 101 l to repeal there laws ; he had not yet
of impeding the machine of government, or endangering the amongst ble to bring it
commwig to other engagements,
public credit ; but he (Mr. Aglionby), in voting for the re- whim was the ittee on the growth of cotton in
peal of the window tax, while he acted in accordance with India. When that committee had finished its labours,
constituents, feelings of his conetituta, did not consider that he which he hoped
leave to would be
in about a month, then
and ihe pro-
m-
would incur either of the disasters pointed out by the noble pesed to aide introduce a entire
lord. He believed, on the contrary, that such a reduction mediate repeal of the game laws, in order that the law might
of the national expenditure might he made m would enable no longer give any sanction to the practice of preserving
the government to remove this odious tax, without having g ame in d
a wcould net ountry so populous
him from as thin. The measure
this bill,
now
recourse to any other in its stead. (Herm.) propose hinder bringing in
Mr. COWAN gave a hearty support to the motion. which would go much further.
Mr. MOWATT likewise suppoited the motion, believing Mr. NE%VVEGATE said that if the game laws were
that the window tax, both in principle and effect, was most repealed large districts of the country would remain mpro-
uninst sisal unequal, and nothing more nor less than a blun- Meted, and it
would would
more be nburd scary
to
ensom ex
act a law
onerous of trthan the
espass,
de: ing, circuitous, anal demoralising income tax. which bed
Lord J. RUSSELL said that; his hen. friend the present game laws. He highly approved of the measure
member for Cockermouth (Mr. Aglionby) had remarked that now propmed.
it would have a bad effect upon the public if on the present Mr. H. BERKELEY wished to ask the holm member
occasion all the arguments should be in favour of the present for Manchester whether, in proposing the repeal of the
proposition, and that the votes of the house should run in an game laws, lie would substitute some adequate protection
opposite direction. Such, however, might be the case if far the land?
any particular tax was diesussed upon its own merits. He Mr. F. MAULE said he had endeavoured tom troduce •
(Lord J. Russell) had yet never heard any hon. gentleman measure, two years ago, giving the tenant pensation
say that any tax was a positive good in itself—Chear, and a from the proprietor for the damage done by preeerving
laugh)--aral he defied any Chancellor of the )exchequer to game. A proper thou, told him that 200 hares came in one
prove that of itself that tax was good, or that it day into a field of young grass. 'I his proved the necessity of
ought to be kept up for the good of the community. The some such measure as that now propene' ; he should there-
hon. member for the city of Edinburgh (Mr. Cowan), who fore support it. But if it were proposed to do away with
had just spoken, had declared that the excise duties upon the the game laws altogether the house would be bound to
commodity (paper) which be manufactured were vexatious, provide some adequate protection for the occupiers of land,
and imposed an annoyance upon the subjects of the realm whose Held, email otherwise be run over and devastated
engaged in its manufacture. That allegation he (Lord withouAGLIONBYt remedy.
,while admitting the evil of the game
J Russell) did not deny. He admitted that all excise taxes were
Mr.
liable to that objection. Agaia,the hon. member forDumfries laws, felt the necessity of giving landlords and fanners some
(Mr. Ewart) had announced his intention to move this day protection, and, if possible, taking away the temptation to
or the abolition of the excise duties on paper, soap, and kill game. Whatever they did the rights of property must
bricks, the reduction of the duties on tea, tobacco, and wine, be main
PEEL believed that the Matt effectual remedy for
tained.
as well as for the repeal of the duties on butter and cheese— Sir R.
any loss of revenue which might thereby occur to be sem the evils attending the game laws would be a strong imprem
plied by a direct taxation on realised property. These points sion, on the part of landed proprietors, that hares and rab-
might be diveumed, but when the house came to the cud of bits in excessive quantities were very injurious to the pro-
the discussion, they would find themselves by the adoption ductre nese of the boil. They would then be willing to con-
ed' the arguments by which each proposition had been sup- sent to diminish that excessive quantity, and, by veluntary
ported minus not 9,000,0001. but some 10,000,0001. or arrangement, would consent to the destruction of much of
11,000,0001. (Hear, hear.) 'Then came the argument the game. (Hear.) He could not help feeling that hares
stated by the hon. member for Plymouth (Mr. R. Palmer), contributed very little to the enjoyment of real sportsmen.
and the noble lord the member for Bath (Lord Ashley), With regard to winged game the damage done was very
that the revenue could not spare the loss of the resources little. (Hear, hear.) He thought the hon. member for
derived from this quarter. But it was said that it be- Manchester would find it a more difficult matter to deal with
hoved the government to lay down the system of the game laws than he seemed to apprehend. Did the hon.
taxation which they, as a government, would adopt as • gentleman mean to go so far as to prevent gentlemen from
substitute for the less sustained by the repeol of the impost preserving game ? He did net suppose he meant to propose
arising from the window duties. The experience of former anything so arbitrary ; if that were so, and if persons
years, coupled with that which the events of the last few were allowed to traverse • gentleman', property for the state
days furnished him, did not convince him (Lord J. Russell) pose of killeng gsme, they would have the c matey in a state
that the course recommended by the noble lord was that of rural insurrection. (Hear, hear.) lie had no objection
which the government ought to adopt. He (Lord J. Rus- to the motion of the hon. gentlemen, but he should like to
sell) thought that by indirect taxation much good might know what censtruction he was to put on the word " call-
be done ; but at the same time he was of opinion that if the pier" having aright to kill hares.
window tax was taken off, tke country would find that there Mr. COINILLE said that he did not mean that the word
were limits beyond which direct taxation could not be car- occupier should extend to the Cals of a landlord who pre-
ried. (Hear, hear.) Indeed, in the course of the present served hares himself, but only that the tenant to whom pm-
debate some hon. gentlemen had expressed their regret that mission was given to kill hares by the landlord should be
the government ahouldhave adhered to the window duties—a allowed to do so without a license. He meant to deal with
tax, as they said, only lea odious than the income Me. (Hear.) hares as rabbits were dealt with.
,On the whole he was obliged to come to the conclusion, that Mr. HUDSON was not aware that any objection could be
although the window tax was objectionable, still the govern- made to the bill of his hon. friend ; but be entirely disap'
went had not the means to give it up • and though has right proved of the measure which the ton. member for Mae-
hon. friend the Chancellor of the 'Exchequer had been cheater signified Les intention of introducing.
challenged to find a substitute, he (Lord J. Russell) could Mr. C. WOOD and not think the hon. member for Man-
not recommend to the house the adoption of any such repeal chaster intended to introduce any bill which would interfere
or alteration u that which had been proposed. He must with the right* of property. Wath regard to the bill before
also confess that, considering the merits of this particular the house, the hon. gentleman ha clearly explained whet
tax—considering the obligations by which the country was his object was, and it woula have Li concurrence.
bound to the public creditor—considering that those oblige- Mr. BRIGHT mid Lo hail no intention of introducing any
tions were bound and secured by acts of parliament—he measure which woula interfere with the rights of property
should certainly, and with a good conscience, vote against Leave was then Risen to bring in the bill.
the motion of his noble friend. (Hear, hear.) SMALL TENEMENTS.
Mr. EWART supported the motion. Kr. SCROPE, in introducing a bill to exempt small use-
Dr. DOWRING supported the motion, and contended malty from .oc.iltautidn, sa4 tha: great laJL,Lip had been

experienced from the opera .1
sent. The law had not de
and poor persons were ebb
before they could establish
Rushton, the magistrate, )
found the utmost difficu;•
exempt, and who ought to
effect, therefore, was, to i
between those t o
w classes
he proposed thar, in the r
value of 51. sofhoud
between be ex
10 a
population I
exemption should extend
in large town', like Lir. ,
houses of the value of 10
would be a most beneficis a
the noble lord.
Sir G. °REY did
measure, but he by no on
on its introduction. Ili,
measure remained unimp,
GA
Leave was then given t
.1

Mr. BRIGHT postpo'
laws till that day (vanish.
LAW 1
The LOED ADVOC..
bill to amend the law of •
that the evils of the pre,
an effectual remedy. '1
long maturing;he was fu.
interests, but thought 't
conveniences now r attain •
cies which attended • ntai.
Scotch entails the same
that was given to entails a,
the age at which the
qualified to act from 21 t••
power to such heir to disc,
lent to what was style! it
which should have been •11
law, upon his reaching the
also have a. retrospective •
provision whereby all c
deemed as dating from 0
and the next saw ewe to
be entitled to dieentail i
ears. In CI.. s wh.re e
necessary for the •
entail it, he maimed • a
immediate so duregar i
teral heirs. The learned lo
tails respecting the menu
prehended in the repo
moving for have to bring
tail is Scotland.
Mr. C. BRUCE said tha
on the details of the bill
of examining it and of in
meantime heave his cor,'.i
it was bawd.
Mr. B. COCHRANE c
who spoke last in his pro se
deficient in not possessun a
Mr. SCOTT said,that
of the bill wan concerned it
entailing of property at ••
that its retrospective pros is
with the lan•led prophet Ts
Mr. F. MACKENZII.
objection might be
lord would reconsider it
reading.
Mr. J. S. WORTLEY
opinion on C.e bill anti, h
details. All he could say
should be glad to give the
power in carrying it th •
bill he had heard dc cri
that which gyve it a
action. No•Jsing coati be
the country than the ,re
Scotland.
Leave was then given to
SELECT COMM I'l r
Mr. LABOUCIIKtI E
committee on the shove hi
Mr. WAKLEY &sled
the superin•endents of •
make the emp'oyment of
Mr. LABOUCIIE RE
best consideration, bit •
employment of ,nrita• ns
advice of the emigration
that medical rocu could
superintendent for the s
passage back.
Mr. S. O'BRIEN tho •
ins the health of pawn
emigrant ships a bonus to
port of debarkation fr. f
The committee w: i t •
Mr. Cardwell, Mr. Vona.
ford, Mr. Herbert ,
Clements, Viscount N.A.I
Mr. T. T. Hodges, E ul
Mr. Mensal.
LEASING 0
Sir W. SOMERV ILL
the above bill, explcine
tain restrictions which w
of mines in Ireland.
ItL

eg
CooiMebedn atone,
Thompson,
committee. 6 HUTT TEr
I.
rss tod
itionvlnr,Latil
ra,,,eeet
n
Mr. M. Milne', and
Capt. PECHELL he
poned. He regrett4.4 to
went wee named.
Mr. HINDLEY a k
the memt.nr for Sou h
mittee ?
Mr. HUTT explai ted
on the West I. dna r Int
For the noble Seervir
Cons wou'd prevent •tis
name of the hon. rec

-.
Lord PALMERS
fair a one as couta h .re
The committee wen a
PAPE
On the motion • f
that the petition of 'he
the votes.
On the motion of
COpy of the judgmen
quer Chamber, Ireir
laid on the table of t.te
MR.
On the order of ti
On this motion, det,
Mr. C. ANSTEY
to appoint the deb f•
lord opposite, howe. or
he (Mr. Anntey) d to
on the subject. fie w
fence out now (great
or he would name a• .y
" Go on," followed ,ty
Viscount PALM Ii
anxious to presesd, to
gentleman 'to sit t'.e
for he feared if ho utd
log a duet togeth r.
better stand for thi d
The order was ti•
The house adjout •e
GENERAL
The committee
lowing committee
BOLTON.—Mr.
Col. Salwey—Mr.. .
ELE'
KINSALE.—Dr J
after which Micha' ;
taker, underwent I.
had anything to d.'
woman Ryan. Hi b
Meetora, but ultim. el
Re had assisted set •
Persecutions to wh, h
mination of the e
weather summed 1-n
mitten adjourned t
LIME REGIS:-
the sitting welsh...,
had been proved. t
bribery against tit, .
a 'mutiny), but nt
mittee adjourned t
LANCASTER.- A
inn at Heysham, P-0
men were ordered b
friend of Mr. Ore,
were present duri.ig
journed at 4 till 11 o

Somiam PTON
general meeting c
offices, Bishops/tit,
board of directors,
the proceeding., e
Port of the direct
the business of t
receipts being 9,; ;7
half-year. The di,
share for the half,
annum. The set:
wu ready for the
appears by the re. 'o
authorised by the
of December last.
tors for more th.,.1
readily disposed ,
account up to It o
have twee b23,9T. ".
balance of 6,1331
directors elected, A.
TRANSMISSION:
We understand tta
as letters in cons.,
regulations of 'th,
of paying the pm
punting on the e'
beothough allowed
hs.

~~ --

experienced from the operatiou of the law as it stood at pre-
sent. The law had not clearly defier d the line of exemption,
poor persons were obliged to prove before two tribunals
bed
before they could establish their right to be exempt. Mr.
the magistrate, of Liverpool, declared that he
foundof the utmost difficulty in deciding who ought to be
exempt, and who ought to pay rates. What he wished to
effect, therefore, was, to draw a clear line of distinction
between those two classes of perform. and for this purpose
he
of that, in tke rural dietsicts, houses under the
valise of 51. should be exempt; that in towns, which had a
population of be [wren 10,000 and 50 000 inhabitants the
exemption should extend. to house, of the value of 81. ;, and
in arge towns, lik rpoo
e Livel, that it should extend to
houses of the value of 101. He considered that his measure
would be a most beneficial auxiliary to the sanitary bill of
the noble lord.
Sir 0.
butt did not ob.:ect to the introduction of the
saeseure, he by no means unocrtook to support the bill
on its introduction. His objection to the principle of the
measure remained unimpaired.
Leave was then given to ring lit the bill.
GAME LAWS.
Mr. BRIGHT postponed his motion respecting the game
laws till that day fortnLA ight.
W OF ENTAIL.
The LORD ADVOCATE moved for leave to bring in •
bill to amend the law of entail in Scotland. He considered
that the evils of the present system were such as to call for
an effectual remedy. The remedy he proposed had been
boeg maturing; he was fully disposed to respect direct rested
interests, but h, thought it most desirable to remove the in-
conveniences now r suiting from the m re remote contingen-
Citi which attended a ntails in Seethed. Ile wished to give
Scotch entails the same protection, and in the lame wiry,
that was given to entails in England. He proposed to alter
the age at which the heir to an entail should be legally
qualified to act from 21 to 25 years. The bill would giro
yower to such heir to disentail an estate—which was equiva-
lent to what wos style 1 in England " suffering a reoavery "
which should have been ent cited after it had passed into a
law, upon his reaching the ago of 25 years. The bill would
also have a retrospective action, for he proposed to insert a
proclaims wheie'oy all entails already existing should be
deemed as dating from the period of the parsing of the act,
and the next socce snot to the estate born after the ac: should
be entitled to etbsentail it on his attaining the ago of 23
)ors. In cas, a wk. re the consent of the next heir should
be necessary for the possessor of an estate to dia.
entail it, he propped to give such power to the next
immediate so , disregarding the claims of ulterior or cora-
teral heirs. 'lice learned lord entered into same further de-
tails respecting ;the measure, which were imperfectly eons-
prehendeil in the reporters gallery, and concluded by
moving fur lease to bring in a bill to amend the law A en.
all in Szotland.
Mr. C. BRUCE said that he should defer all. observations
on the details of the bill until he had enjoyed an opportunity
of examining it and of underetanding its details. In the
meantime betrave his cordial assent to the principle on which
it was based.
Mr. B. COCHRANE concurred with the hon. member
who spoke lost in his praise f the bill, but thought it was
deficient in not possessing a retrosp-ctive power over entail..
Mr. SCOTT east, that in so far as the prospective operation
of the bill woo ceneerued, it might do good in preventing the
entailing of eroperty at present our .strieted, but he leered
that its retrospective prolisious would tied very little favour
with the lan,:ed propnetors of Scotland.
Mr. F. MACKENZIE saw many features in the bill to
whit objection might be taken. Ile trusted that the learned
lord would reconsider it previous to moving the second
reading.
Mr. J. S. WORTLEY would sot commit himself to an
opinion on C.e bill until he had become acquainted wilh its
details. All he could say was. that as a protemional man, he
should be glad to give the noble lord every assistance in his
power in coercing it through the temee. One feature of the
bill lie had heard descrined with great pleasure, namely,
that which gave it a retrospective as well as a prospective
action. Nothing could be more irjurioue to the. interests of
the country than the present state of the law of entail in
Scotland.
Leave was then given to bring in the bill.
SELECT COMMITTEE ON PASSENGERS BILL.
Mr. LABOLICHERE moved the nomination of the select
committee on the shove bill.
Mr. WAKLEY asked whether it was intended to make
the superin'endents of passenger vessels medical men, or to
make the eme'oyment of the latter compulsory.
Mr. LABOUCIIEILE said be had given tne subject his
best consideration, but could not think of rendering the
employme:t of surgeons compulsory, in opposition to the
advice of the emigration commissioners. Besides, he feared
that medical taco could not be got to fulfil the office of
superintendent for the small remuneration of 201. and a free
menage hack.
Mr. S. O'BRIEN thought that tho best mode of preserv-
ing the health of passengers would he to give the captain of
emigrant shipi a bonus for each passenger they landed at the
port of debarkation free from disease.
The commit., was then nominated Lahouchere,
Mr. Carded', Mr. Vernon Smith, Mr. Gladstone, Mr, Staf-
ford, Mr. Herbert (Kerry), Mr. M. J. O'Counell, Mr.
Clements, Viscount ?deigned, Col. Thompson, Me, Forster,
Mr. T. T. Hodges, Earl of Shelburne, Mr. W. Braun, and
Mr. Monsell.
LEASING OF MINES (IRELAND.)

Sir W. SOMERVILLE, in movie. for kayo to bring in
the above bill, explained that ha object wt.* remove cer-
tain restrictions which were at present imposed ou the lessors
of mines in Irelaud.—Leave given.
SLAVE TRADE.
Mr. HUTT moved for the nomination of tie following
select committer on the slave trade : Mr. Ilutt, Mr. (Rod-
none, Mr. E. Stanley, Mr. Hume, E irl of Lincoln, Mr.
Cobden, Lord H. Vane, Mr. Jack.on, Sir R. 11. Inglis. Cul.
Thompson. Mr. E Denison, Lord Courtenay, Mr. Simeon,
Mr. M. Milner, and Lord J. Hay.
Capt. PECHELL hoped the nomination would be post
pored. il^ regretted to see that no member of the govern-
ment was named.
Mr. HINDLEY asked why the name of the hon. baronet,
the member for South Essex, was not included in the com-
mittee ?
Mr. HUTT explained that the bon baronet was engaged
on the West I, ilia committee, which en four time; a week.
For the noble Secretary for Foreign Affairs, whose avoca-
tions wined prevent his attendance, he had substituted the
name of the hon. member for Cheshire.
Lord PALMERSTON was of opirdoa that the Est was as
fair a one as could hstre been made.
The committee was appointed.
PAPERS TO BE PRINTED.

On the motion of Mr. SCHOLEFIELO, it wee ordered
that the petition of the electors of NV alsall be printed with
the votes.
On the motion of Mr. Gnoossr, it was order,l that the
copy of the judgment pronounced by the Court of Exche-
quer Chamber, Ireland, in the case of " Dickson v. Pape,"
hid on the table of the house, Feb. 3, be printed.

MIL ANSTEY'S MOTION.
On the order of the day for the nsamption of the debate
en this motion, deferred from Wednesday,
Hr. C. ANSTEY said he believed it devolved upon him
to appoint the day for resuming this debate. The noble
lord opposite, however, was in possession of die horse, and
he (Hr. Anstev) should he glad to consult b convenience
en the subject. Ile wonld eitber sit there and hear his de-
fence out now (great laughter, it being nearly one o'clock),
or he would name any day that would suit him. (Cries of
" Go on," followed by laughter and ironical cheering.)
Viscount I'ALMERSTON was of course exceedingly
anxious to proceed, but he really would not trouble the hon.
gentleman "to sit there to hear him" to•niglit—(a laugh)—
for he feared if he did they should he very shortly perform-
ing a duet together. (Much laughter.) The order had
better stand for this day (Friday).
The order was fixed accordingly.
The house adjourned at ten minutes to one.

GENERAL COMMITTEE OF ELECTIONS.
The committee met yesterday and struck the fol-
lewing committee :
BOLTON.-Mr. B. Baring, Hon. C. Howard, Mr. Stanley,
Col. Salwity—Mr. G. A. Hamilton, chairman.

ELECTION COMMITTEES.
KTNSALE.—Dr. Jago's examination was concluded,
after which Michael Bateman, cabinet maker and under-
taker, underwent a long examination. lie denied having
had anything to do with the circumstances stated by the
woman Ryan. He had never employed her to shave the
electors, but ultimdely paid her demand to get rid of her.
Be had assisted several poor voters in consequence of the
persecutions to which they had been subjected. At the ter-
mination of the examination of the wi.ness, Mr. Mere-
weather summed up for the sitting member, and the com-
mittee adjourned to this day.
Lynx Racrs.—Having heard Mr. Alexander for
the sitting member, the committee decides that no bribery
had been proved. Mr. 11111, Q.C., they proposed to prove
brih;ry against the p. titioners (the latter having pra)ed for
a scrutiny), but not being ready with his w:meosts, the com-
mittee adjourned to this day.
LANCASTER.—A Mrs. Blaco, the keeper of the
inn at Heysham, proved that the suppers given to the free-
men were ordered by Mr. Ellen& who appeared to be a
friend of Mr. Gregoon. Both Mr. Grego:4i, and Mr. Wyse
were present during the proceedings at the supper. Ad-
journed at 4 till 11 o'clock this day.

SOUTITAMPTON MICK COMPANY.—The half-yearly
general meeting of this company was held yesterday at the
offices, Bisbopsgate-street. Colonel Barlow. chairman of the
board of directors, pre-ided. The chairman having opened
the proceeding., the secretary (Mr. Sainsbury) read the re-
Pert of the directors, which stated tat steadily the half-year
the business of the company had increased, the
receipts being 9,7071., being an increase of 1.3011. in the
half-year. The directors recommended a divdend of 10s. per
share for the half-year, being at the rate of 2/. per cent. per
mom. Tke second dry dock had been completed, and
was ready for the reception of ships. The d rectors have, it
appears by the report, issued guaranteed awe:, at 6 pee cent.,
tathatiaed by the special eeneral meeting held on the 29th
of December last. Applications were received from proprie-
tors for more than 90,0001., and the directors could have
readily disposed of a much greater amount. The capital
somata up to the 31st December showed the receipts to
have been 523,9121., and the expenditure 517,7701., leaving a
balance of 6,133/.—The report was adopted, the retiring
directors elected, and the meeting separated.
TRANNNISSIOI4 OF BOOBS BY POST.--CAPPBma.—
We understand that many book parcels have been charged
ari letters in consequence of disregard by the public of the
ngalations of the Treasury. The mistakes consist chiefly
of plying the postage in money instead of stamps, and of
printing on the envelope the name of the bookseller, whicb,
thmigh allowed in newspapers, is forbidden as regards
books.