The Express.
London, England, 1853-06-03 00:00:00

THE EXPRESS, FRIDAY EVENING, JUNE 3. 1 R 53.

lend would give a sufficient remedy, as the original poor law
was very defective in this respect. The point might be con-
sidered before the third reading of the bill, sad some word'
introduced to meet the noble lord's view ; for it certainly
was nut the intention to sell the estate itself. (Hear.)
After a few worts from Mr. N•es ea,
Mr. M'MAIION inquired whether the Chancellor of the
Exchequer had certain means of exacting the tax fern
every acre assessed to it. and of protesting the district from
a new assessment in the event of a defalcation on the part
of tie collector ?
Mr. GROGAN had no doubt means would be found to
enforce the tax when it was levied, but he objected to the
landlord being called upon to pay on what he did not
receive.
Colonel DUNNE thought protection should be given
against defalcations on the part of the collectors appointed
by the government.
Mr. M`MAIION intimated that he had prepared an
amendment to carry out his view in regard to the defalca-
tion of collectors.
The CHANCELLOR of the EXCHEQUER suggested
that it should be brought up on the report.
Mr. Iii'MAIION consented, and
Lord NAAS having withdrawn his amendment, the
clause was agreed to.
The remaining clauses were then agreed to.
The CHANCELLOR of the EXCHEQUER said he had
now to bring up several new clauses. The first was ono to
which be had referred early in the evening, and which was
in substitution of the one proposed by the hon. member for
Horsham. It entitled landlords in Ireland to claim re-
payment of the tax paid on rent lost by the bankruptcy, in-
solvency, or abseending of tenants, and he had added the
words "by the land being left waste." (Hear.)
The clause was agreed to and added to the bill.
The CHANCELLOR of the EXCHEQUER—The next
clause had been suggested by an hon. member. It amended
the position of parties with regard to the assessments in
schedule A, and referred to England. If on an appeal
there was any dispute about the annual value of the land,
the commissioners now bad power to order a valuation, and
this clause was for the purpose of extending that advantage
to the parties appealing, who would be enabled to require
a valuation to be made ; which power they did not hitherto
have.
The clause was agreed to, and added to the bill.
The CHANCELLOR of the EXCHEQUER—The next
clause had been suggested by the noble lord the member for
Northumberland, and referred to the description of relief
given two years ago under the 3rd section of 13 & 14 Viet.,
c. 12, which allowed tenant farmers who gained their live-
lihood solely by husbandry to have the power of • half.
yearly appeal. It was proposed to extend that relief by
making it applicable to tenant farmers who gained their
livelihood " principally " by husbandry ; but it was to be
confined strictly to tenant farmers and not to persons farm-
ing their own land.
'I he clause was agreed to, and added to the bill.
The CHANCELLOR of the EXCHEQUER—The next
clause had been prepared in consequence of a suggestion of
the hon. member for Meath, and enabled clergymen and
ministers of every denomination to deduct from their as-
sessable income charges incurred in the exercise of their
professional duty. It did net exempt them as clergymen,
but only put them on • tooting of equality with other pro-
fessions.
The clause was agreed to and added to the bill.
The CHANCELLOR of the EXCHEQUER—There was
one other clause—on which had been suggested by the hon.
member fur Newcastle—and it was intended to enlarge the
power of deduction with regard to bad and doubtful debts.
At present those debts only were allowed for which were
proved to be bad; and although the provisions of the bill
might have included such debts as were only partially bad,
yet, by a rigid construction of the law, they had been
hitherto excluded.
After a few words from Mr. GROGAN, expressing a wish
that the clause should be extended to Schedule A,
The clause was agreed to and added to the bill.
Mr. I. BUTT brought up a new clause. By the present
Mw, if there were any defalcation it must be made good by
•s ~.eat of the district. That provision was just, ia-
gam" as the collector was in the hands of the local autho-
Mee ; but in Ireland the fact was the reverse, and to apply
the same enactment would be manifestly unjust. The ob-
ject of the clause, therefore, was to prevent its application
to the sister country.
The clause was agreed to and added to the bill.
Mr. I. BUTT then proposed a second new clause, the
object of which was to 'Mow the Irish landlords to deduct
the amount they paid for poor rates from the income to be
assessed. There was this difference in the cases of the twe
countries : in England the rates wore paid entirely by the
tenant, but in Ireland the landlord was compelled by law
to pay at least one-half of the rate. Thus, if a man had a
farm in England worth 1001. net, on which the rates were
101., the tenant would only give the landlord 1001. and pay
the rates himself. In Ireland he would give 1051., so that
in the latter case the landlord would have to pay income
tax on 51. more than in England upon a property of exactly
the same value. Besides, there was so enactment by which
an English landlord, if he agreed to pay any portion of the
tenant's rates, or, in other words, if be voluntarily placed
himself in the position in which an Irish landlord was placed
by law, he was allowed to make the deduction.
The CHANCELLOR of the EXCHEQUER desired the
hes. gentleman to postpone the clause till the third read-
ing. Ito its present shape he could not swept it, bemuse
from the valuation' which was the basis of the aeseinment,
the poor-rate had already been deducted. (Hear bear.)
There might however be cases In which:the valuation was
too high and in which the tenant might appeal and prove
that nis rent was under the valuation. Some provision
might be necessary to meet that case. (Hear, hear.)
The clause was postponed accordingly.
Mr. I. BUTT moved • a third clause, the necessity for
which he admitted had been in great measure removed by
alterations already made. Its object was to provide, that
wherever the special eommiasionen adopted the option of
assessing the tenant, the latter should only be assessed to
the amount which he would himself be entitled to deduct
from his landlord.
The CHANCELLOR of the EXCHEQUER objected to
the proposed enactment. It would afford only an insignifi-
cant amount of relief, at the expense of a great deal of in-
convenience and expense.
Mr. BUTT would not divide the committee, and with-
drew the clause.
Sir D. NORREYS gave notice that on the third reading
he should call attention to the wording of the 13th and 31st
clauses,with a view to render their language more intelligible.
In answer to a question from Mr. Srooxsz,
The CHANCELLOR of the EXCHEQUER said that
the power of distress was indispensable in the case of small
holdings, but, the rents being paid at short data, the
tenant could reimburse himself.
The prantble was then agreed to, and the house
resumed.
CUSTOMS, &c., ACTS.
The house west Into committee on this bill.
Mr. I. BUTT presented • petition from the cork-entters
of Dublin against portions of the bill.
Ms. MITCHELL had a question to ask, the answer to
Atka might save some trouble. He had givea nodes of a
was OD redoes the duty on foreign raisins to 10e. the
=V to the Chancellor of the Exchequer's
Perhaps the right hon. gentleman would
law whether he intended to accede to that rodeo-
IMm.
The CHANCELLOR of the EXCHEQUER said that
*boa jpeaosiat lest published the resolution, he was
Misr ile impromims that raisins would be of great use is
=lr thew aeity of currants, and on that ground the
was /aped. But after that period the boa.
member gave soda to reduce the duty on currants, a pro-
posal to which be (the Oheagaller of the Exchequer) could
not wade. He shield have been delighted to do so had
there been the slightest chases of benefit to the consumer,
or reavery to the revenue, but the accounts of the supply
were such as to put these results entirely out of the ques-
tion. There was a sort of currant famine, so that the loss
on reduction would have been sheer loss without any ems-
palmation. Menacing accounts of the raisin crop had also ar-
rived, of frosts and flights of locusts, but better news
had seine dna, and it appeared that the frost, instead
of destroying the raisins, destroyed the locusts. (A laugh.)
Besides that, he understood that there was as immense
stock of low quality raisins in bond in this country, which
would be available for consumption at a low duty. For
these reasons he had determined to accede to the motion of
the hon. member for Bridport. (Cheers.)
The resolutions remitting the duty on foreign oaks NA
cordage being put,
Mr. MITCHELL said he did not intend to opens Ibis
resolution, but trusted it would be followed Asa year by
the remission of the duty oa wood.
Lord J. MANNERS said that this duty mewled a
branch of domestic manufacture, and its mod um ale
called for by any interest. Ho should, thaeft4 gym
the remission.
The CHANCELLOR of the EXCHEQUER said did
the duty, although light, involved heavy customs mob.
lions, the operation of which prevented freedom of trade.
When goo were entirely free, there was nothing sum,
eery but • search to ascertain that they wen what
they were described to be, but when a duty was paid there
were various stages expensive to the revenue and obstructive
to the traffic. The remission of these small duties had pre-
vented that increase of expense in collection which might
have been expected from the vest increase in our commerce.
Mr. NEWDEGATE considered it a great waste of
re to take off duties on articles when the duties were
not oppressive.
Lord J. MANNERS said when they remitted an excise
duty, they were enabled to dispense with the anion of the
collectors, and thus to save the cost of collection, whereas
when they repealed Customs duties they could not dispense
with the services of Custom House officers, sad consequently
could not effect a saving in the cost of collection. With •
view of testing the opinion of the committee he should take
• division.
The committee then divided—

For the proposal 69
Against it 194

Majority for the government .... 126
On the article " pictures," on which it was proposed to
remit the du,
Lord J. MANNERS said he thought the remission would
be absurd, and that maritime constituencies would have
great reason to complain if this duty were taken off and the
tax on marine insurance retained. As the only effect would
be to diminish the revenue of the country, he should take a
division on the question.
The CHANCELLOR of the EXCHEQUER could not
but express his surpise and regret at this opposition. (Hear,
hear.) The greatest danger of the present age was, per-
haps, utilitarianism, and parliament was expending large
sums of money with the view of cultivating the taste of the
people. (" Oh, oh," from the opposition.) He
was surprised to find that remark received with
jeers. (Hear, hear.) The question was not simply

whether they should part with two or three thousand
pounds a year, but whether it was desirable to make the
people familiar with the works of the great matters in art.
It was because he believed the culture of the eye to be va-
luable to a nation that he proposed this remission. Statues
were already exempt from duty, and he should hare
thought that the noble lord, who had set himself manfully
against the utilitarianism of the age, would have been the
last man to oppose the placing of pictures on the same
level. (Hear, hear.) He was convinced that there never
was a proposition more thoroughly in unison with the spirit
of the House of Commons. (Cheers.)
Mr. NEWDEGATE thought the remission far more
likely to benefit the epicure than the lab .uring man. It
was the last glimmer of an ivies fatness
Lord J. MANNERS said after the eloquent appeal of
the right hon. gentlemen some boo. members might be
surprised to learn that the groat inducement which he
offered to the people of this country to study the winks of
the great masters was the removal of a duty of Is. od. on a
Correggio, or a Titian and of an additional duty of 8-10ths of
a penny per foot. (Laughter.) When ten or eleven thou-
sand pounds had been recently offered for a picture for the
National Gallery, he would leave the committee to judge
what effect this remission was likely to have on the taste of
the people. (Hear, hear.)
The committee then divided.

Forth e item lB6
Against it 46-110

On the article of raw apples,
Sir W. JOLLIFFE advocated an equalisation of the
duties on all foreign fruits.
The CHANCELLOR of the EXCHEQUER said that
it would be a very good thing if all these fruits were en-
tirely free, but there were certain necessities in regard to
raising revenue. The principle upon which a •ariable
duty had been imposed was this—upon the more perishable
fruits the smaller duties were placed.
Mr. VANSITTART moved that the Chairman report

progress.
After a few words from Sir W. lomArrE,
The CHAIRMAN put the question, which was negatived
without a division.
Mr. TOLLEMACHE protested against the alterations
proposed to be made in the duty upon cheese. He moved
that butter and cheese be excluded from the list of articles
to be dealt with.
Mr. A. PELLATT thought that the present duty upon
butter and cheese would bear alteration better than that
upon any other article in the list.
Mr. GEORGE observed that since the introduction of
free trade, the farmers of Ireland dad turned their atten-
tion to pasture, and he could not therefore but look upon it
as unfortenate that the present time had been selected for
reducing the duty on butter by one half. (Rear.)
In reply to Mr. Srooaren,
The CHANCELLOR of the EXCHEQUER said that
when Sir Robert Peel fixed the duty en butter at its pre-
sent amount, he apprehended he did so with the intention
of its being unfixed at a proper time. (Hear, and laughter.)
Mr. SPOONER said that the result of their legieation
would be to destroy the whole productive power of the
country.
I The Marquis of ORANBY hoped that the right hon.
gentleman, like Sir Robert Peel, was only unsettling the
present duties in order to reimpose them again. He could
tell the right hon gentleman that the people of this coun-
try would not endure to have the revenue raised by excise
duties whilst luxuries were admitted free of duty from fo-
reign countries. (Hear.)
After a few words from Sir W. Valises,
Sir W. JOLLIFFE said that this measure would affect
iejuriously the people of Ireland, and he thought it very
ungracious that thin reduction should be proposed at the
present moment.
Sir A. BROOKE protested against the proposition on
the part of his constituent?. He suggested that the duty
should be 7s. 6d. instead of 6s.

Mr. TOLLEMACHE mid that he would take the divi-
sion on the omission of butter.

The committee divided:
For the amendment
_ Against it l4l-92

On our re4dmisaion to the gallery,
Sir A. BROOKE was protesting ardent proceeding
further with the resolutions that night, and said ho should
move that the Chairman do report progress.
After a conversation the resolution relating to butter was
agreed to.
On the resolution for reducing the duty on cheese from
6e. to 2a 6d ,
Mr. COLVILLE moved to omit the resolution.
The committee divided—
For the amendment
Against it 136-95
Another motion for reporting progress having been
mode,
The CHANCELLOR of the EXCHEQUER stated that
he should not object to postpone any resolution if hon.
members wished it ; but he wished the committee to go
through those resolutions that were not opposed.
After a conversation,
The committee divided on the motion for reporting pro.
gross :
Ayes
Non 125-114

The committee then went through several of the other
unopposed items in the tariff, and confirmed the proposed
dirties.

Oa the article of some preparation of cotton,
Mr. HINDLEY objected to any protective duty on any
article of cotton.

The CHANCELLOR of the EXCHEQUER said there
was no protective duty as far as the manufacturers were
eoneerned ; the duty was on a half made-up article, which
was used by a certain class of artisans, and it wee intended
fce their benefit.

After ume venation the consideration of that article
was postponed.
Mr. MITCHELL thosght that the officers of the can
ought to be relieved from the necessity of judging of
the value of watches. A duty upon all watches of 6s. each
would be a better plan than the present.
In reply to a question from Mr. Nawoao•vi,

The CHANCELLOR of the EXCHEQUER said that no
objection had been made to the proposed duties on watches
by the trade.
After some further conversation it was agreed that the
consideration of watches should be pastpemeL
The list of articles having boa gang limangb.
The Cnitaucti reported progress, and received leave to
sit again.
BANKRUPTCY (SCOTLAND) BILL.
Upon the motion of the LAND ADVOCATi this bill
was read a second time.

lURY FOREST BILL.

This bill 1;;;;(1111-;;;;ico-osLaii;e7

HACKNEY CARRIAGES (METROPOLIS) BILL.
Mr. FITZROY said that as the City was averse to this
bill he would not it upon them.
Sir J. SHEI.I.IY laid he had very little faith in the
City authorities, emil Wore voting ha should like to have
the meemmee et nee ems connected with the corporation
that the; weaklake seldom steps in the matter.
Lott ALKERSTON said that it was well known that
a eorandsies was about to issue to inquire into the govern•
wit of the CNN and that, therefore, the hon. :amber (Sir
J. Shelley) seed mot rem his suggestion.
Upon the question that the bill be read a third time,
Lord D. STUART said this bill gave powers to the
pollee to appoint men to watch every cab rank. He wished
know from what fund this body of men were to be
peidKr. ?
FITZROY said the men would be pail out of the
esseaue raised from omnibus end ash
• Lord A. VANE moved the Megrims temestmenb :
Schedule A, column 3, line 3, after the word "mile" insert
"and after the rate of three pence for every half mile
or portion of half mile, over and above the first mile otom-
pitted."
Kr. FITZROY opposed the amendments which were con.
empseatly withdrawn.
The bill was then read a third time and passed.

ACCIDENTS IN COAL MINES.
Mr. HUTCHINS moved the nomination of the commit-
tee on accidents in coal mines.

-
CAYLEY opposed the nomination.
Lord PALMERSTON supported the nomination, and
pledged himself to bring in a bill during the present mission
to remedy the defects In the law. He should propose that
penalties be inflicted on owners of mines who should neglect
to attend to the suggestions of the inspectors.
After a few observations from Mr. HUTCHINS,
Mr. CAYLEY withdrew his opposition; and the come
mitts. was nominated. _ . _

The hones adjourned at a quarter to 3 o'clock.

PLYMOUTH ELECTION.
RETURN OF MR. R. PALMER.

The official declaration of the poll took place at
flee o'clock.
Bounden Palmer
G. T. Brains
Majority for Palmer 6B