The Express.
London, England, 1851-04-08 00:00:00

THE EXPRESS, TUESDAY EVENING, APRIL 8, 1851.

temporary exigencies ; that it is highly expedient to adhere neney had never been contemplated. It heel been mas-
t° the dta,,,,,,t intentions of
;land,rliament when thew duties mined to, with ull its inequelities, as a temporary measure.
were granted and coortinueol in order to secure their lied hie late valued friend sir Robert Peel entertained the
spenc.. t pmtirni cessation, to limit the renewal of any belief that it would by any chance he made a permanent
portion of them to such an amount as may be sufficient in tax, he never would have proposed it in its present shape ;
the e xisting state of the public revenue, to provide for the 1 the only justification for so proposing it • was the
expenditure sanctioned h arliament, and fur the due i fact that it wee to le, temporary. On those grounds
maintenance of public credit.' In rising to addres. the lit was perfectly intelligible that Sir Robert Peel,
house in the hope of inducing them, for reasons which he I and those acting with him, should have adopted the
sleeild venture to offer, to coincide with him in this amend- ; old fonn of the tax-not only because it was there ready to
meat, he begged, in the first place, to say that he `their hands, but because its permanence could nut be con-
hail seen with the greaten ratisfaction the announce- templated without suggesting the necessity of its being re-
spent in the public papers that the revenues of I east. Though not in office at the time, Sir It. Peel hail
this country, as exhibited in the quarter which , dour him (Mr. liveries) the honour to cask his opinion; and
had just expired, were in even a more satisfactory Ihe way certain that the right hon. baronet proposed the
State than hail been stated by the Chancellor of the Litchi:- I tax in its present form lbetall,e it was on:y for a temporary
quer when he last addrewed the houses (Loud cheers.), purpose. Should any material alteration, be propowil in
Its (Mr. }terries) rejoiced in this, as another inolicatiun of I the mode of levying the tax, or even should the gavernment
the prosperity ut the country ;-(cheer.)-but he also felt , proposal be peroisted in, the difficulty would be to great
some 'Qua:talon in the consideration that it added to the that the measure would be torn to pieces before it passed
twee of that which lie should have to propose. (Hear, through the house. The noble lord proposed to continue
hear.) It was on account of the prosperity of the country- it in its present shape; he could not euppme for a moment
it was on account 01 the means which that increased pros- that that would be agreed to. (Hear, hear.) Let the noble
prrity would atfonl them to do a plain act of justice, and good lord and the house remember that the honest sours: was
faith to the public, that he now offered the propositiou the wisest. There were parties in that house who must
which he was about to introduce. (Cheers.) Ile I have a special interest in this question beyond what
considered that they might fairly look forward to an in- tiny all had. Whet did Irish members think
crease, not of 1,900,0001. as the Chancellor of the Exche- must be the consequence of pasting this tax in its
,hoer promised them, end to one of 2,300,11041. (Hear, present shape for another period of three years, well know-
hoar.) With this difference, however, he accepted all that ing that that period was intended to make it permanent 1
the Chancellor had told them ; and now he thought he Did they not see the indispensable necessity of extending it
might also assume that it was the property tax as it had if it was to be permanent, to property of the same descrip-
edsteel from 1842 that he had to deal with. He thought tiers in every part of the United Kingdom. (Hear, hear.)
ha lad a right to conclude that that was the case, for he It was a tax upon property; and why property in Ireland
was perfectly sure that if there had been any intention to should not be subject to the sumo burdens as the same des-
have altered it, the Chancellor of the Exchequer would eription of property in England, was what no man had yet
hive put it forward prominently in his speech, or else he discovered. (hear, hear.) Sir Robert Peel, at the time
should have to charge the right hon. gentleman with a the tax was imposed, gave good reasons for not extending
great want of frankness in dealing with the house. it to Ireland; he admitted that justice required it, but
(Hear, hear.) Ile, therefore, assumed that they were grounded the exemption on the peculiar condition of the
treating of the existing income tax. (The Chancellor country at the time. Ile invoked soma: other duties a. an '
of the Exchequer-" hear, hear.") Ile was glad to hear equivalent; but these, being proved to be inapplicable to
that declaration from the right hon. gentleman, and Ireland, were repealed in the next session. Were it pro- •
be would 11110 briefly sketch the history of the existing posed now to extend this tax, with all its inequality, fraud,
, incubus, in order to show that this was the first legitimate and injustice, to Ireland, he should oppose tt. If the tax
Occasion alien the question on which he was about to ask was to be' continued, it must be amended and I
their opinion, namely, whether they would adopt the in- equalised, and mMe to apply to all parts of the
come tax as a permanent system, could he discussed. kingdom. If this could nut he done, the tax
(Hear, lour.) The cause of the income tax then, its origin should bo put an end to altogether,' as one wholly lin-
' and continuation, was the mat-administration of the Mau- fitted for promoting the peace. and prosperity of the coun-
cid drain .4 the country for the five or six years before try. In support of his motion, he expected the concur-
the
I conclusion of the whig administration in 1844. (hear, mum of those hon. gentlemen on his right who had acted
hear.) it had no other origin-it never would have been, with the late Sir It. l'eel ; for the proposal was in con-
it
never could have been imposed, except fur the nstency with his intentions, in fulfilment of his promise,
ill affiniuistration of our finances for those five and in execution of his designs. And, had that great meal
or six years. (Hear, hear.) During that peried,while they still lived, he confidently believed that lie (Mr. Herne.)
had an almost yearly increase of exnditure, there was a should nut have been the man to make this projerition;
very large eductioneductionof taxation. It was true that ut the but that, had the government presumed to ask for the re-
end of the period, den effort was made to repair the error ; newel of this tax, Sir It. l'eel would have been forward to
but while a sum of three millions and some hundreds of support, if' not to make, the amendment; fur it was only
thousand pounds had been annually abanoloned, only Memo. for a special and temporary purpose that he hail induced !,
the some sum hail been added to the revenue, and that the house to harrow the tax. Nothing could be urged to
tini in the last year. While all this was going on, the justify its continuance in its present shale, under existing I
coual di 11l inution in their income did not arise from any eireumstancts. The recent returns showed the produce
failure iu the 11,1:1111C, fur that was sufficiently buoyant of the year to have been more than was expected; he
I
and prffiluetive, but entirely from the over-sanguine views would therefore take two millions, as a compromise, for ,
entertained of the prosperous state of the country. (Hear.) the surplus for next year. The property-tax wee levied at
At last, however, the whig ministry ceased, and the Imanees 7d. in the pound on all income, each penny of which pro- '
of the country passed hint abler hands. Sir It. Peel found dueed about 780,000/. With the present surplus, and lute-
himself ander the neeessity-and it was ik strict necessity ing a due regard to the maintenance' of the public credit,
--ba order to repair themisehief which had been done during and accepting the estimate's that lied been laid before the
that period of . nanagement, and in order to meet the house, there would be ample room for the reduction
accumulated deficiency of ten millions-to propose u I"- of two-seveaths of the income tax. This would
peny tax. This house of parliament had no alternative relieve the country to the extent of 1,540,0001.,
but to adopt it ; hut Sir It. Peel combined that pripositioon and would leave a considerable surplus for the
with an ineportant plan for imparting freedom to cemetery*. ensuing year. By the proposed repeal oftlip window-tux
and removing the restrictions from trade. (Cheers.) With and suletitution of a house-tax, the relief would only be to
Meat wisdom' Sir It. Peel introduced his system, taking the extent of 1,200,0001. Besides, the window-tax was en
grewt rare not to injure existing interests. (Cheers.) He old-established tax; it had been levied fur three-quarters
Mr. Ilerries) maintained that Sir It. Peel was perfectly of a century ; and, however disagreeable it might
astinetent with his former career when he proposed this as be to pay taxes, it was still one of those taxes
a naieuis for ameliorating the condition of the public which directly affected property, and to which those
franc's; and he distinctly declared that it was in the interested in property were pretty well reconciled.
words of the amendment for a temporary purpose, and to The house had now before theta the two proposals.
meet a special emergency. (Cheers.) lie then stated, and That of the Chancellor of the Exchequer was equi-
the io,uw penal well to colander this, that he did not vale!nt to the perpetuation of the income-tax with
belie lve that a of lees than live years would be mini- all its defects ; and, if that resolution were adopted,
ant to amoinplisle the purpose ; but lie declared that he the country would be doomed to bear the tax
would, only take it nor three years, in the hope that even for an indefinite period. (Rear, hear.) if, on the other
that lieuitoet time would be sufficient. If, however, three hand, they accepted the more just, homist, and politic reee
years were not enough lie would come down to the house Intim which he presented, the income tax was doomed to a
media and ask for its renewal for two years more, after speedy extinction. (Hear, hear.) A portion of it would 1
which he looped there would be no difficulty in dispensing he removed in the present year, the reduction of the re-
with
it. (hear, hear) In the year 11415 Sir It. Peel did mainder would be insured at men distant period. By doing
come clown to the house and did state such reasons for the this the house would establish the greatest inducement to
further extennun of the tax as were perfectly satisfactory to economy; for, in proportion as reductions would be effected
parliament-not however without an elnresozon of opinion in the establishments, would the income tax IN: deem:veil.
from the great whig authorities, now on the other nte of the The right honourable gentleman concluded by moving the
house', against the renewal of the tax even on those resolution given above.
ternis. (Hear, hear.) So far then there was no The rmolution having been seconded,
breach whoever in the engagement of the government, The CHANCELLOR of the EXCIILEQUER vindicated
either with parliament or with the country, with respect to his eoneieteney with the past, by showing that his oppciai.
the duration of the impost. (Hear, hear.) In 1818, there tion to the income tax when first proposed was offered with
oeturreall another extension 4.f the tax ; but the cireuni- a special reserve of those very justificatious that could now
chums of that year were so peculiar that those who per lie pleadtal, viz., the abolition of taxes upon consumption,
'towel the re.newal did not, in one atingle instance, retool- such as the corn, sueiar, and timbertluties. Ihe renewal of the
mend its continuance, except on account of the distress of tax in 180 was asked for by sir It. Peel solely for the purpose
the country at that period, and the pressing emergency of commenting those experimente in taxatiun, and in that pro-
w Inch, lin they %Oil, completely justified them in asking for position he had himself concurred. The right hon. gen-
the prolongation of the system. Ilere, again, there was no tlernan opposite (Mr. !terries) hail stated that the present
breach of the principle to which he (Mr. 'terries) was now was the first legitimate opportunity that had occurred for
lacking the sanction of the house. (('heers.) In ISIS the repealing the tax, because we now enjoyell prosperity and a
Ireveninient of the noble lord opposite asked the house, surplus; hut it might as well have been swept away in
certainly, he must say, with tome levity, not merely for 1815. Ile (the Chancellor of the Exchequer) had been
the turilwr continuance of the tax, but for its augment'. nttacked a few nights since as to the inroads he was making
lion to live per cent. That was a bold step ; but in taxation; and one hon, gentleman seemed to think that
the house a. boldly protested against it, and refund it their the credit of the country would be destroyed by reason of
sanction. (Cheers.) This brought them to the principles the reduction of 1,436,00i01. (Hear.) But what was the ,
on which the extension of the tax was argued, and the fart? Lord Stanley stated fairly and cautlidly that
hon. member then quoted the authority of various officials on attaining to office it was his intention to reduce the hi-
in the present and former ministries, and of other distin- come tax to an extent of one-third or eerie-half. (Hear,
guielied statesmen, to show that the general understanding hear.) The right hon. gentleman opposite (Mr. Herries)
. un which the income-tax was originally granted, had lea proposed to educe it by 2d. in the pound, or in the gross
a temporary concession to financial necessity. Lord J. about 1,:s60a000/ ; whilst his (the Chancellor of the Exche-
TIIE WINDOW TAX. 'Disown-who had previously proclaimed "phi' inequality, quer'.) pnepossed relief amounted to 1,536,000/., and where
lewd DC N(',si eland, that in correquease of the state- the meatiest., and the frauds" inherent in this tax-in was the difference ? Where was the dishonesty of the whig
mint of Ow I•lianeelher of the lexeltequer, he should post- 1818 asked for its ranting:nice solely on the ground of "the government, when the leading financier. of the party occu-
r...* hi.' ""tali ("I the wawa' "Ill"' window tax our die. almost unparalleled difficulties- of the crises. Mr. Ilerrim pying the opposition benches were not prepared to reduce
aaV:a AaskNENT lII' Ili 11.: Wt 4'l°4 AND FOREST`( cited strong eleuunciationr of the tax by Mr. Laleauchere, taxation to a greater extent than the Illi 111 l try .) (Hear,
AN II LAND ItEVh:Nl•lek4. Lord liowick, Sir F. Baring, and Sir Charles hear.) Another imputation was that he (the Chancellor of
Lord SET e 'lt, in reply to Lord Duncan, Neel that it w,ad, and then said he appealed to the house the Exchequer) risked the national faith, because he
was intended 50 Ming in a hilt on thin subject soon after whether they would not renew a tax which these gentlemen left standing all direct taxation. Out of 1,500,0001.
Easter. had pronounced to be unequal, wisdom, and fraudulent? reduction, 1,100,000/. was on direct taxation. But
1111 AN AG EM E. NT 1W CIIVRCH LANDS. (Loud cheers.) Ile aekea the noble lord, and he trusted he the whole of the right honourable gentleman's
Mr. J. E. DENIS/1N inquired whether it was intended to should get an answer, how he reconciled it to his precious argument was founded on the supposition that his (the
bring iu a bill for the inanagement of church lands ; and d,ctiratja,,,, to peopone now, when there was no Cleseivellter of the Exchequer's) proposal to the house was
sleep whether any transactions had taken place lately with ~.„.,,,,n,T,, a tax which he had admitted to be so One of a permanent nature. Now, the fact was, that no
respect ao the-Amateur', ,A., rule h.„,„,.., had been odious I rho/ hail NOW a surplus, and there was clearly proposal of his would bear that construction. Ile merely
Of whether all husinew. respecting them was suspended. not the slightest need for the renewal of the impost. spoke imf the tax as imposed in order to cover an ;'lteration
Sir O. tilt EY replied that the d'art "It a hill had lacers Ile would ask those hon. and right boon. gentlemen had or meelifiedion of duty. (Hear, hear.) It was true he did
melon-el by the
.esmsoniesion. The hill had undergone they since changed thew opinions- had they discovered propose to renew for the limited period of three years the
rousoleralde °arrester, ; it was now in a state to In' pre- that this was a tax which had not inherent in it vexation, income tax as it now stood. He wan aware, and no was the
muted, anti he hetes.% it would he brought into the other injustice, and fraud? (Hear.) If not, let them state upon right hon. gentleman opposite, of the difficulty, thee almost
louse before Easter. Only a few transaetione had baleen what good grounds they could prefer to the discharge of a impoodhility, of modifying the tax. (blear, hear.) If the
place with %voted to leans, and the, had he,o dosdt with 0.1.11111 duty-to which they were bound by their engage- tax were to be renewed fist a limited period, it would be
wording be the eiretienstatres of each caw, and nut by any clients to the publics and by every principle of good faith unwise to reduce it; and he thought the right hon. gentle-
galena rule. and honesty 'the repeal or reduction of other taxes ? man had misquoted the opinions of Sir Robert Peel; be-
ll! E TIMBER .aND COFFEE DCTIES. The nation was now satisfied that the income tax was cause' he (the Chancellor of the Exchequer) remembered
Mr.' NIOFFAT. ailed the Charmlior of the Exchequer fraught with vexation, injustice, and trawl. The landlord. that right hon. bort. stating, "that it would he a aangerous
when th'• resume ,"" ,the du!'" on end."' and linter who paid mere upon his rental than he received, found it precedeutto set about modifying the rate of taxation under
would oak.'Ow's', ?hot? Inc". Imo" we're awnwnsiea during unjust. (Hear, hear.) The tenant farmer, who in these the various whedules." Complaints haul been made of
OK• prewm uncertainty. Ile also asked whether the S per tj.,.., was not ',taking but losing m y and was the various scheduler; but he recommended hon. gentle-
cent. oblikeneal elute would remain. called on to pay an income tax ason:eulw ' upon his men, before they made up their minds as to the reduction
The. CHANt•ELLOII. of the EXCHEQUER mid the' Imo. felt it to be vexatious and unjust. Manufacturers, of any one schedule, to recollect what the effect might be
time that the reduction would take place must depend merchants, and all persons engaged in trade, who had on other schedules better entitled to consideration. (Hear,
on the proveedings of that home, over which he had no a vexatious inquisition imposed upon them, felt it to hear.) No man who ventured to deal with the tax ever
"salt". He should Is' ,SW that the' red, usfiun spinout be irksome, vexatious, and injurious. (Hear, hear.) Pro- found it possible to solve the difficulty by dealing only with
tele li:30. as eon as puoikele. With regent to the second &visional men-those who earned a moderate income by the schedules. Even Mr. Pitt, who imposed the tax. (Mr.
questioni, he• ilia net primer to coutinue the live per cent. great ININ4/1141 exertion, whose whole dependence wan upon !terries :" In time of war.") Certainly, in time of war ;
00 any of Ow duties that he touched. There was no five the precarious exercise oef talents that might be taken front hut injustice does not depend on war, and when Mr. Ad-
per cent. duty at lensent upon foreign timber. them hourly or daily-felt it monstrous that they should elingtoon proposed a modification, in time of war, Mr. Pitt
EXTENSION OF TILE INCOME TAX TO be asseseed so einequally in comparison with their rich opposed on the ground of justice. (liner, hear.) lie (the
IRELAND. neighbours. (Hear, hear.) Tradesmen, small and large, Chancellor of the Exchequer), therefore, proposed that the
Mr. J. WILLI ANIS gave notice that on bringing up the felt its injustice ; in fact, there was no rank in the conimu- tax should be continued fin three years ; md, how-
report on way s and means he should move that the per laity, no elms in society, that did nut feel it That which ever desirable it might be that reduction in other
visient of the home Tax Aet, so far as recants the interest he now ventured to suggest wan strictly consistent with the items of taxation should take place, yet it was
of the politic debt. the debt owing to the Bank of Ireland, object which the Chancellor of the Exchequer had placed no less desirable Oita this tax should be continued. (Hear.
the salaries of pelage otlimn, pension., and sinecures, be before them the either night with so much grandeur of ex- hear.) He likewise considered it unfair that a tax yielding
retooled to Inland ; and also that the probate and legacy pressioni -the maintenance of the public faith. This the so large an amount should be made to depend on an anneal.
duty now payable on personal property be payable ou all right hon. gentleman had shown to depend very much on vote of that house. (Hear, hear.) Of course he could
lunla'rty his having a goool surplus in hand ; at the same time con• have no objection to any hon. gentleman opposite, who
e
TIIE NEW HOUSE TAX. ceding to the prosure upon him front venues., quarter., he might fill his (the Chancellor of the Exchequer's) place, re-
Sir J. Dl'le E wished to ask the Chancellor of the Ex- proposed to, osier up that surplus. (liver, hear.) deicing the tax ;in that he should be kit unfettereo disere
chequer whether warehouses and premises which heel never this (Mr. Ilerries's) proposal was that the house tiemn. Hewes quite aware it would produce him more popu-
been charged with any window duties were intended to be should express its determination. and act upon it tarty to move for a renewal of the tax for only one year ;
made noblest to the new home tax. so far as they could with the means at their disposal,-that hut he was also aware that it would be less frank, less can-
The CIIANCF.II.I.OIe of the EXCHEQCF.R replied that the first debt which they had to discharge, the debt which did, and less honest 'or him to do so. (Hear, hear.) If
eremitism.. and premises which were not inhabited would they owed to the public, and had contracted with the na- they (the ministers) were to be followed by hon. gentlemeu
mat he charged with the derv. (Hear) lion, was a. bilist chly as poniffile to get rid of the income- opposite, it OM his wish that they should be as advanta-
Alderman SIDNEY Relied whether shop. which were tax. This was perfectly consistent with the maintenance of, geously placed as the present ministry-on the principle that
parts of dwelling houses, and which had never yet paid the public faith ; the exprerione used in his amendment he was pmpared to do to other. an he wished others hid. to
window elute, were to be emblled with the new tax ? made this an essential condition. It was also for the Ileum. I him. But, hooking at the uncertainty that might prevail
The t'll-NCELLOR of the EXCHEQUER said that tel cleto.rmine what proportion of surplus revenue should be jat home, as well as abroad, it was nut right that a tax of
if dwelling-houss contained rooms used as shops, then the =Meanest for this special purpose. He had always held , such an amount should depend on an annual vote. (Hear,
whole of nu- premises would be liable to a duty of ed. in that it wan wise' to ensure a surplus; but the hon. member I hear.) The right hon. gentleman said " that, in the event
the pound ifi•lt,'ol of 0.1. At present. if a house contained for Montle.. (Mr. plume) was an ;els...rate for applying the ;of its being cantinued for three years, it ought to I.• ex-
-14 winelowe, lof which were usesl in business, it wo,uldosuly whole eurplus to the immediate reduction of taxation, I tended to Ireland." Now he (the Chancellor of the Emile-
be charged ter It ; and it was now proposed to give them leaving the debt to reduce itself. The first claim upon I quer) thought quite the reverse. (Hear. hear.) Ile did!
a similar adsautaite by seseming the whole premises at the them tar raluetion was the income-tax ; it stood before all I not recollect the grounds on which Sir itsiiees INA es-
lower rate. others If the subject of free-trade were to be empted Ireland; but whatever grounds elided then for
Alderman SIDNEY-To the disadvantage of such pro- connected with this question, which he was anal- that exemption existed now with inereased effect. Hear,
perry. (Lund cries of " Order.") ous to avoid, he should say the budget did not hear.) Ireland, since the imposition met the income tax, lied
Mr. J. WILLIAMA okra under what a...so...meat the fulfil any free-trade purp.nes; it reduced no duties affecting been subjected to a fearful cahoots!. the effect ~1 a hitli ,•n
mew hottse duty would he kviest -under the ab.:NOtteaf 00 commerce. and would not cheapen articles of consumption; i property in that country was llllliiiti... ; uud, thi is -
the poor Its, ne under that to the property tax ? fur it only repealed a direct tax, the window duty. Not fore, whatever grounds pet seemly existed ro pro•
The CHANCELLOR of the EXCH Ewere EQUR. said that , only on grounds of policy, which w clear and instinct, I cuff exemption for that reentry still vtistvil - in
Vila he proposed wan that the aesesoment should be as in but on much higher grouude, did he lime hie amendment- , a stronger degree.
flUnlii-lil II
(Rear' Is ) The right I .
the ease of the late house tax, namely, on the annual value' on the ground of the obligation contracted with the country' gentleman told him be iniel athee has 10
of the premises. (Hear. hear.) It_ 11111-, tl.
Hs' ilia not mean to bind when the income tax was impewol, to remove the taking off all taxes on serial. s ef t ensumpt lllll! 11, ohe
R• to
himr• either weeeemrnts and ckatiy nut to the poor , burelen from its shoulders at the earliest possilde moment. Chancellor of the Flehosim r) prop sad only I r•••11$55•
jaw; because if be confined himself tothat it would le in If there te, re any value in good faith on the part of par- , three, namely, coffee, tinder, and witelOW el ty II .4
Ow power of any parish to rate Anal below the real value ' liament -any importance in securing the respect and con- 1 which were certain to revive'
of its property. amp An evil& the payment of their just pro- fidenee of itn. penpli` ley a faithful adherence to the !of coffee : and if 1 I••
i''
• ! li-rt....., isi .o • .5.5
portiou of the duty. (Hear, hesar.) I InMef tont 110 ollalt 011 1...i11, the y
liVetatatinTM which parliament had mule. it UM essential ' promoted the rennet 111 l or 1/1.11•111110.1oo14 4 1.• do mo ohit ii
API K AISEMENT OF FOREIGN MERCHANDISE. not to allow that oppsertunity to pae-the fleet that had ; would Ir an increase or in... nor • 111. er, IN as I to ow,
Lord JOHN MANNERS asked if the government had ! been present...l-without showing that the/ were preparing , Sr R. Peel dealt with the 111 Int.- id 1.,“ su. ,$„,„,. ..4 1,,
received any despatch from Wouffiington, containing the de- Ito fulfil their eneagement. (Hear. hear.) Should the ; reducing the duty ot. tot I, end I. estate e peon. it.
eision of the Seffb*LirY of the Treasure% semectiurt the first ample resolution of the Chancellor of the Exchequer be ! duty 011 foreign, lee ...wed a s sla 0 .
dame of the measure that had just peaked congress relating . adopted, it would show beyond the meeibeity of doubt that • result e.f the who t . ',!
t ' ".."!"."; Julyl hr
;it was not the intention eff the government to repeal this 1846 was an seer.. of .rr..... ll 111 l -in''o',.. V.: ;".
to the apimisement .4 fineign imported goods ?
Mr. LAISOCCHERE promised to answer the question on • tax. (Hear, hear.) Thi•rvforc the house ought nut n I,looeooo. Ite 1818, the ...to, anon ..4 . ki,;....,1„::
the following evening. Ito be induced to renew the lease under the pre- ,on rebated .oyes es eesee•l of
INCOME TAX. I text of its being another temporary measure, with the , complato, at eh. ... te j ao, .:1 that *W.I.
t".
did sod
"4,
•-- sisal the report of the Committee of Ways knowledge on the part of the government that there j then I o. uo eie d 111” I "I"
h "'I
--""'
was no iutention of its ceasing at the eiml of three VC:111. I the I' s. to i :
" ' Ile. /
117" I"'
"I
t i Let the ffintse seriously consider the position in which' they I awe I .1.0!..' ''...t.:17.••• 'I
• ..4.".":
.45
11111 l
''l'll'
in
lii,
' were plated. They were beyond all doubt annoooneine to iof the 4..1;•515 law $1" "'WI: ...51...; 1.1"5".;116' " "'l."'
'''
the public th it thie °dem. and hat tul tax Was to 11, lii el, : moo. ,a• act • V. i., 00, 1,,,,„ p. Oh :„.,,„"ii.„"in7, ~:if„,,t1;7,:
110 ryfor.• with whet
permanent. Ile 014 well aware of it.. diffit ulty of alb ring It ailsylminsh,r, ;*sit. I hers. cap
the imidenee of this tax. To a I.; ti.t it with all% tliilii/ Ilbt! : ....Nib • 051511.5 ,5-
equity to all flabbVil 0.1, a wood: ed' infinite dodo. ooloy. met ' ~•1.....,:• i 1:e. wiebis..,!..ol..t.l'iliii7 of Ilan
10,1"...r.iif";h7n17.2.:1";
the attempt to a. ~.would gist, rise to the wreak, st .ether- 111. are h• sr f Ile 0 eh. re wet a pr.ipros,ol f• .r tl • 1 1 1••
moment, (se this reaeou amongst others, that its I. MINN cep Nal a the malt date i lira 11111hUlas to be. syMpt"aW.;:iiloi

IMPERIAL PARLIAMENT.
}LOUSE OF LOIIDS.—NiONDAT, APLIL 7.
The LAfto CltaNCELl.oiir took his seat at am o'clock.
APPREN ficEs AND sEItVANTS BILL.
The Karl of.C.%ltLlslel., in musing the second reading
Of this bill, said he in .1 not remind their lord-hips of wine
recent ea. the criminal coons which had suggested the
meet...it; ul this ineetsure ; a., for instance, the cases
of the
bulants and Birds. It appeared that there were consider-
able defects in the law r. it now *fraud. At present any
neglect or failure of duty on the part of a master or mistress
could nut b, made the subjet t ul criminal proceedings, but
only of a eisil arbors, care pt in the cam of infants. It was
proposed by the pre. nt bill to intend the protection of
criminal proceedings to all penons under eighteen years
of age, and whence. r a Case was made out where the
Ur
necesaary quantity of tool had ken eld,
the party held been assaulted, the master or mis-
tress so offending would be sun j. et to imprison-
ment for a permed Out c acceding three years the
judge leaving the power to coder hard labour and
ihiyment of cent, to Ca., when: a Child via- put out
by the parish autoorines a eartain number of the guardians
.a the poor should lei-it th.: ehild lour times a year, and, if
they had na-me to believe that Nuch Child was not suffi-
ciently fed or inniarly treated, they should report tolls. lard
generally. Lastly, in any indictment the iniumitting ata-
gidroto• wallet ham. ti.. power to certify that for the pur-
pews et public Justice the guardians oftlee pour should un-
&rtake the prom-tubon. (Hear, bear.)
Aft. r a dew curds Bum lord Itt.OI,I,ALE and the Earl of
CA41.1,11.
The: bill was then mail a second time.
N ICI ICES OF MOTION.
The Earl of MA Lll ESB1: It T, on laluilf of Lord Stan-
ley, gave notice that eta thurmlay he would present a peti-
tion from British Guiana, praying for rtpreetutatire go.
Verulatilt.
Loril MONTEAGLE gave notice that he intended to
ask the noble lord the President of the Board of Control
whether the re would he one ohjiction to Icy before parlia-
ment any correspondence which may have taken place be-
tween Ow Tremor; and the East India Conipany in rela-
tion bran alleged taring of 110,411011. which had recently been
preferred ley the company against the reasury ?
cut Itt:11 Itte HAHN.. ACI l AtIENDNIENT BILL.
Ou the motion or the Earl of this bill war read
a hr.% time.
CoIINTY COURTS EXTUNSION RILL.
Lord BEAUNII/NT wished to know, after what took
plate the other night, a bat course the noble mot learned
Gad in the woolsack innoitleil to pursue with reference to
this bill iu committee. to- row (this day). lie (Lord
Beaumont) Apr...eel of the nicacure generally, but Ob.
Acted to W reeourilennut CluUscs, and other portious of the
bill.

The LORD CHANCELLOR would not oppooe going
lido committee on the bill there acre, however, but few
dews•. whirls he thought should be allowed to remain. If
the buiec.hould he of a dilferent opiuiwt he should then
►e pruparo-il to move amendment, on wmu of the clauseo,
with a view to make them more perfi.at. lie should sub-
mit that the arbitration and niontilemeut clause,
omitted; and he thought the tletews with regard to the
equity yorioneC should font% the subject of a distinct en-
actimut. There were other clause•, 61, the barrister.. and
attorney: leek. etas.. s, whith Ili`, noble and learned
friend (Lord Brougham) hail intimated he would be pre-
pared to acidify and mint.
Lord BEAI. MONT uudcr•tooal from the explanation of
the: noble awl learned lard that he intended toohjeet
to
aln:o•t every portion of the bill. Would it not be the Lurie
COW.' for the siobie and learned lord to oppose the Wiping
into committee altogether ?
The Earl of MIN I-0 deprecated the dbeussion of the
1311.1.-ti wh. it there V.V. no quiotion belere the holm.
Lord 10101:6111.1A1 would Mill hope that his noble
(new' haul 110i,t111111.1Ntil1111 be. noble mid learned friend on
the woolmek a ills eel r. or., to the extent of 166 objettanc.;
and it they should pr. e.til. there would still neuuua inuugh
is the bill to 110, et worth presert Mg.
Their lunblulr. aoljoairia at sit o'clock.

iiOUSE OF CONINIONS.—NIirshAT, ArRIL 7.
The IL Ell usik the choir et roar o'clock.
SOUTII STAFFOBIRSIIIIt F. RAILWAY (EXTEN.
SION TO 111;ItTON-Cl'ON-TRENT) BILL.
The order for the .rctiii.l reading of this bill ores dis-
charged.
11ANI:Oli AND I'ARIINARVON RAILWAY BILL.
This hill inn wad a thin! taints.
PIIIIIEWSIteItY AND Hltll/4:NOItTII TURNI'I/iE

!LOADS BILL
Bill cou,idt red. and ordered to he upon the table.
111;11LIC
EW KIT.
On the motion of Mr. 11‘t 11 a, a new writ war, ordered
fur tlo eheUnu sit a rornitiioioner for the Leith district of
burgh.. in the place of Mr. Ratio dont, who i. appointed
env of the pada,. of her Mup.ty's Court of Sc..iou is
Scotland.
ST. ALBANS ELECTIOM—ABIWCTION OF WIT.

gii:S.ii.!l:7:l'lll V I LEM E.
The Serjeantost.Arins luring reported the efltlf,e he had
punned w hiking into cu.lisly • witness evamiiii d before
stssem 1111 l ist.. npoll the St. Allians election, who had been
(on.iik reit molt) of prevarkution, • evinvimat• etemed
tumuli/ open th. que..tion of privilege. and after various
atat. m. itt• t Mr EDI., the chairman of the committee
in lee • .6 is warrant was ordered to IA,I&C for the
ut thr. other individual. who were rharg.ii with
vere.u% ate, nipt. to present tr.tinutny (rum penetrating to
the flint:n:l4Y .
Kll.KI'SIt AND IiNNISTVNION
Mr. ItkANULDS gave nom, that on the que.tion of
moinot into eeentaittee on the Eillivaiistirail 'title, Dill, he
An:A I'all the attention of the hums- to the friuht tut mor-
tality that had ecsatred in the wurkhuuses at ladrush and
Eiaied) taus. _

these paid by the consumer. The hon. gentleman thegovernments to take off thou taxes which pressed most on a value, but the right honourable gentleman was noes
H I
member for Oxfordshire (Mr.
Henley) told him "he was the springs of industry, aed retinled the progress of social ' contented with so levying the duty, be propped
unjust in proposing to repeal duty paid Ivy the consumer." improvement. (Cheers.) What bad been the result. in to accompany that alteration by die nhan•lonment
But did they not see if that were done for our year it would the years beginning in 1840 and meting in 101. You had first of three-loud. and now of a gro. milt of 1,140,104.
i
be impossible to repeal or reduce the ineome tax ? (Heal remitted taxes upon your home manufactures and upon It was obvious that ibis great remission of taxatiou would
Before reproachee were addressed to that (the ministerial the raw material for those maufaetures, and also mem ' not clin.etly benefit the working classes; the benefit would
ride of the house. lion. gentlemen opposite should look to the food of the people-(hear, hear)-to no less an accrue to the owners end occupiers of the better class of
themselves. (li•nr, hear.) Hit own belief was, that, if extent than ten and a half millions of money. (('heers.) houses• some 400,000 or 500,000, while the remaining
taw ms on consumption were judiciously reduced, the revenue lion. members might see the facts by referring to a return 13,+100,000 would noel% eno advantage from the alter:item
would rise again. (Hear, hear.) lithe national credit was which had been moved for by his lion. friend, the member 'The right hon. gentleman had quoted in support of his pro-
to he staked upon existing taxetion, it was wise then to for Liverpool. Well, had that great rt.miseion of taxation . position the authority of Mr. Mill, and quoted an extract
make that taxation popular. Now, ho wished to know been attended with env proportionate diminution in the I from Mr. Mill's recent work on the " Elements of Political
which tax was the more likely to be permanent-the win- produce of those great .brenehee of revenue under which 1 Economy." (Cheers.) Ile allowed for the ewe pre.
dow tax, with.all its imperfections, or the house-tax which Mode woula have lwen paid had the remitted taxes re- sure that had bcon pu; mean the government, but he could
he had proposed ? Under the existing system of duty, the mained ? So far from that, the customs and execs under not say that the hest apology haul twin offend for the red
co of coffee decreased 12,000,000 lbs. in a few which all the remitted duties hail been paid, were now as imposition of the income tax. The task that now remained
years; but did hon. gentlemen suppose that a reduction in large in the year 1841 as they had been in 1842 before those for the government and the house was not a difficult one,
the duty would not rectify that ? (Hear, hear.) The same i great changes had been commenced. In the year 1442 the They had but to follow out and apply oil a larger
would apple to Baltic timber ; and the revenue should be produce of the customs and excise was 30,140,009 f. ; and broader manner the great principles of lineneial and
increased by such reductions of mention. (Hear, hear.) iin 1819 it was 37,271,000 f. ; and, for last year, commercial policy which were inaugurated in '42, and
He believed the course he was taking would result in l the gross produce,
.note deducting the cost of collie- they
. would tind that, now as then, they would open up new
the improvement of the revenue, as also place the national Goa, was 34,30,000/ that, so far from there being cle is for the employment of labour in this country,
credit on a *mud basis, and by these means enable lima a diminution under those two great heads of revenue extend and widen the area of our foreign markets, bring
gentlemen who might succeed to thee possession of office to of ten and a half millions, as might have been eamoted, within the reach of the poor and humble in this country an
finally repeal the income tax. (Hear, hear.) lie stated there was a positive increeee to the extent of 1:200,000a increased am tof the comforts, and conveniences of life,
the other night how, in the course of seven years, the ordi- (" Hear," and cheers.) Ile said, then, that a single tact of diffuse peace and eententmelet over the fac, of the
io tounto e-
nary revenue anuuted to as much as it did in 1811, not- that kind, spoke language more eloquently lievourelde to range the working closes un the ride of order and goatell
withstanding that seven millions of lava' had been repealed the new system than env that could be uttered b), the government, and by so doing glee inereased stability and
in the interim owing to the operation of the income tax. most gifted lips in the liouee. (Hear, hear.) It told you strength to our institutions, which he valued, not ber the in-
J (Hear, hear) Vas that not likely to be the cam: again ? of increased implements for industry, it told you of an in- selves, hut fur the blessings and advautuore they conferma
(Hear, hear.) He admitted the revenue of the present creased amount of wages for the working claws, and upon the people. (Loud cheers.)
quarter WAS better than he hail anticipated. (Hear, hear.) above all it told you that the pcople had, by the change, Mr. 'l'. HARING ci nsured the pliability which had led
Every material branch of the revenue showed a decided obtained a greater commend of the condone, the conve- the government to form their finance scheme. according to
improvement: and to what was that owing ? Of course to nienees, and the necessaries of li(•. But there was uleo the behests of popular agitation. Ile should not
the legislation that hael taken place, and the great object another test, by the application of which they were :able to trouble the house as to the nature of the vete ho
of which was to relieve as much as possible the springs of ascertain the far greater amount of industrial labour which was about to give further than that lie was one
industry. (Hear, heir.) Thew things occurred under the the country had expended in the production of articles of these uloblashionCtl people who behoved that it was
operation of the income tax; and he asserted there were intended for the foreign consumer. What was the position important to have a large surplus. Ile was sorry to have
tuxes of a more objectionable nature than the income tax, of tilieirs with reference to our foreign trade ? From 1843.3 heard gentlemen express a different opinion, lo.lieving that
and which more required alteration and modification. Cu 1812 the foreign trade of this country remained nearly a eurplue was necessary to maintain our psalm, abroad and
(Hear, hear.) 'f he right honourable gentleman (Mr. stationary, the average annual &eland value of the exports our institutions at home. Theretbre he confessed that he
licence) said he proposed to deal with the present fluctuating somewhere about forty-nine millions and a half. did not agree with his right hon. friend the member for
question apart from all considerations of free trade. Now, In Isla the great changes in our commercial legislation Stemfand in reducing so much of the favorite tax, (,IL
' what was the declaration of Lord Stanley as to the policy commenced, and from that period down to the present laugh.) He had nut been aware of his right hon. friend's
he was prepared to pursue on taking uttice ? Why, the there lieu been a rapid and progressive increase in the proposal, he haul only own his resolution, anal Mend that
application, iu the present year, of the surplus to declared value of our foreign trade. In 1842 it was fifty- he was contented with 3.19,900/. surplus. One hon. gen-
the reduction of the income tax; as well as the two millions and a quarter; in 1847 it was fitly-eight tlentan wished to take off the window tax, atild the other
applicatiou of all surplus in future to the same millions and three-quarters ; in 1819 it was sixty-three would reduce the income tax. Ile preferred the latter, as
! purpose, and with that the imposition of a deity on millions and a half ; and in the year just dowel -the year he believed it would benefit the masses inure than the former.
emu. (Hear.) Was he (the Chancellor of the Exchequer) 18-10.-it exceeded seventy-one millions. (Loud cries of 'thee right hen. graitleauan oplosed the ineoine-tax at first
to suppose that Lord Stanley made that declaration without " Hear, hear.") But while he made those eutemems, he twocuse it was proposed by Sir Robert reel merely to make
the concurrence or knowledge of the right hon. gentleman, was anxious the house should bear in mind that we still up a deficiency. Ile (Mr. T. Daring) could not reconcile
admitted, as he hail been, by the noble hard, to be the only raised an enormous automat of revenue by meane of 'soli- that with what he now said about the importance of leaving
tnember of experience on whom he could rely in that net taxation, and be it remembered that indirect taxation, a surplus fund. The right lung. gentleman admitted the
j house ? (hear.) If' that were the case, they had had an to be prodeective to the revenue, must be levied upon the injustice involved in the levying of the Monne-tax, but de-
eseepe they little calculated upon. Again, how long was it great articles of the people's consumption and suste- fended the tax on the gromid that its operation was unjust
*ince the right Iwo. gentleman himself proposed the inn name-. Let the advantages of direct taxation--of the to all. Na one could complrin, berms.: toe ry oile was in-
" pneition of ee duty on corn? Not two years since. And income tax-be what they might, the right honourable jured. Did any Clianeellor of the Exchequer ever before
only last year of all, in the debate that occurred on the member for Stamford would. if he could, prevent defend a tax on such a ground as that ? (flyer, hear.) Nut
' motion al the hon. member for Dursetslaire, the right hon. them taking any such consideration in•o account. He only was the tax unjust, but it arts the cauw of mooch
gentleman admitted he looked forward to an his, duty on would stop them on the threshold of inquiry ; and why ? fraud, that for that reason alone it ought to Ire abolielied,
j cone. (Hear, hear.) Wes it to be supposed that, in the. Because he maintained that the faith sof parliament was As one of the conienerciel class he could not look at the re-
el-cut of Lord Stanley coming into power, lie would nut pledged on the subject. Parliament had pledged its faith, he turn under schedule I), without being convinced that
jhave the concurrence and support of the right hon. said, to discontinue the income tax attire termination of the great fraud WAS practised. (Hear, hear.) Since
gentleman ? (Hear, hear.) Ile should he glad to limited pentad for which it had been granted. True, the 1816 there had beeu a diminution in the tax to the amount
hear the right honourable gentleman dissent from those right hon. gentleman was willing to allow as much to re- 446,000,0014 ; and since 1813, the year in which it was first
' statements, as then it could be truly said that no gentle•inan main as would bring the income on a level with the expo- imposed, of 8,000,000/. They were in this dile a, either
of official knowledge or experience in that house could he diture, but even that he could not do without violence to the commercial prosperity so much boasted ut hail tailed to
I found to stand up and justify the impuetien of a duty on his own resolution, which stated that the duties leviable increase profits, ur the greatest frauds had tweet practised;
corn. (Rear, hear.) But whatever the opinions of the under the income tax had been first granted, and amble,- and one of the strongest ohjettiona to this tax was, that Mu
jright hon. gentleman, he could not believe the great party quently renewed, for tempontry purpose's and flue a limited honest man paid it, while the dishonest Located. (deer.)
which aektiowledgett the leadership of Lord Stanley was period, aliel that parliament Was bound to abide by its de- Ile wished distinctly to state his conviction, that without a
prepared to surreuder the deity on Born, and it therefore elided intentions, and they could not do so without diecon- surplus the country could not be ode. (Hear, hear.) Ho
' became the duty of the house and of the country to resist tinuing the income tax altogether. Now lie (Mr. reel) did not agree with the hon. gentleman (Mr. F. Peel), that
them. (blear, hear.) Ile (the Chancellor of the Exche- must enter a prelitnin•iry objection, that parliament could ley leaving money in the hands of the people they obtained
quer) could never fur his own part be a party to the re- enter into no such compact with the people, kttering the US good security for the public creakor as they
imposition of a duty un corn. (Hear, hear.) lie re- discretion of some future parliament on the subject of could in any other manner. 'f he public creditor
grettell that the agricultural interests should suffer, but finance, and binding it not to entertain a pmpoeition for wished to see out only that the country Was
he would sootier submit to any alternative than agree raising any proportion of the public revenue in any manner able, hut that it was willing, to fulfil its engagements; and
to that which would be fatal to the interests of the which might be in harmony with the real interests of the it was no satisfaction to him to tell him that the debtor kept
country in general. (Hear, hear.) lie should regret to country, if that manner should involve the principle thee money in his pocket and was able to pay. The hon.
hear Ow people say " they were taxed not for the benefit of of an income tax. (Hear, hear.) A very *huear gentleman who had just sat down lied very ably steted lets
the sate, but to increase the rents of the landlord h." (Hear, argument was used in 1842 against the original views with regard to what had occurred wince. 1012. In a
Mar.) lie had so often addressed the house on this cull- imposition of the tax. It wtas then said that an in- get.at deal that the hon. gentleman said he (Mr. Baring)
jest that he would not now trouble them at any length; come tax was by summon consent reserved for the great entirely concurred, more eopeeially with n•gard to the A-
but he should say he then called upon the house not to vote emergency of war ; that it was a proposition never heard of vantages of dividing the taxation between direct and in-
a permanent income tax, but one limited to three years, le.- or recognised in time of peace ; and that it ought to he re- direct, if the direct taxatiuu could he amide jaist. An in-
'ag it to the option of any hon. gentleman who mightsuecced served for some great tweasion, when our relations aRh come tax was a tax for an emergency. There was 1111 more
him in erect: to reduce that tax it' he thought proper. (Hear.) foreign countries were ruptured or temporarily susiesnaltel. dangerous emergency than Cleat arising out ret a deficiency,
The right hun. gentleman admitted the general prosperity And the answer made to that argument one, lee thought, and Sir Robert Peel proposed the tax of 1812 un that
of the country. lie hoped the house therefore would not applicable to the resolution of the right lion. gentleman. it ground. Ile must here observe that it was not
adopt the proposition of the right hon. gentleman, which was this. Let the parliament determine for itself what the lair to compare one year with another without
le epic not believe would confer un the country the great exigencies of the public service required ; and, if they taking everything into courtaleratiou ; neither was it right
benefits which the right hon. gentleman expected front it ; thought that, in order to maintain the credit of the country, to regard increased exports as a droop or prosalmity, though
hut that they would rather adopt the policy of the govern- and to maintain our establishments in a proper state of etii- he admitted that tote certain extent it was. Ile malt' halo
menu, which he was firmly convinced was the best calcu- Cieney, it was necessary tee ilitpose an become tax -let nut wished that the' government had pnne.•4l to maintain the
lated to promote the interests of the country generally, and parliament be olotructift iu it. resolve by thew• fall:aims whole of the surplus' o continue the income tax for ono
more especially of that portion of it o hose inters:de and arguments about route emergency, or pledges which, if held year, utfording time for considering how it might be wadi-
whose welfare they were more particularly bound to protect. valid, would fetter thew diecretion, meal bind up lied etc as to make it just, and then, it' there were
(Cheers.) and control their freedom of action. He (Mr. Peel) a great surplus next year, to leave that surplus to he ap-
Mr. PRINSF:P said he did not think the policy of the could safely say that tlw real principle of the hammed plied either in reductiou of general taxation, or to the re-
right hon. gentleman would satisfy the country, and be policy of the government of 1811, and a hick ran through mewed of the income tux. Although from the Exhibition,
thought he could show ally it ought Hat to satisfy the house. their budgets of 1842 and 184-1, in feet, all their budgets, and other temporary causes, there might be for a times
The right hon. gentlemen in Ins speech of February said was that by means of the income tax they would be enabled gust prosperity, yet it should not he forgotten that the
that the surplus was 2,4110,000/. But on Friday last he told to take elf SAS, which were Inure oppressive and more difference between the revenue of lel6 and that of 1817
them it was only 1,892,000 f. vexatious burthens than the income tux. (lie., hear.) lie was a fall in the latter period of 2,0e0,0001. in the ordinary
The CHANCELLOR of the EXCHEQUER said it Maintained that the principle of the cabinet of Intl-IL was, revenue of the euantry ; mid he (Mr. 'l'. Baring) would not
would SAW the hem gentleman from bluodering on if he that by memo of the inconie tax they mould be enabled to blink the question, that they ought not to reduce taxation
explained. (Order, order.) lie begged the hou. gentle- effect great reform, in the Comniereial taritior this country. unlees they were quite convinced that what was remitted
man's prelim ;he did net Wall be give any offence. (Hear, hear.) And what was the leading object of every would not be required. (Bear, hear.) Ile most declare that
Mr. PRINSLP-Lio on ; the more offensive the better. reform in the taritf ? It was• first red all, to take off the he could not *upped the right hou. gentlei
eu'sfinancial
(Laughter.)
duties on the importation of fo:cd, and in the next piece to policy. lie saw' ut it nothing large or cointoreltensive; he
The CHANCELLOR of the EXCHEQUER could take the: duties offthe raw material, of the people's Maus- mew in it no judice to those whom tim right hon. gentleman
assure the hon. gentleman lie diet nut matt anything MIMI- try. (Hear. he...) Those were the leading objects of the admitted to be suffering; he saw in it a want of regard foe
sive by the expression. lle thought it more courteous to mainntercial policy of 1812, and which were eulwequently the public creditor; and, believing as he did, that it had a
the lion. gentleman to interrupt hem at 011Ve than to have afted upon with great vigour and amplitude of design. partial character, at mauler purpose., and would sett tend to
him arguing under a misconception. What he Slid was But he could not add that the scheme of that polity benefit the country at large, he Amulet vote for the amend-
that the. surplus at tie end of this year would be 2,400,000/., had 'wen brought to completion. (Hear, hear.) Ile anent of the right hon. mullein:al the member fur Stun-
and that the probable surplus ut the end of next year would could not say that the policy which took off the import ford, with the condition that a reauetina of the income tax
he I ese2,ooo/. lie heroical the hon. gentlenum's pardon if duties on sheeps• wool and cotton wool, on the ex- was the beet step that could he taken.
he had u0...1 a word that was offeetsive. (Hear.) Ile multi press grounds that they formed the raw materials of our gnat Mr. WILSON decayed that the evolution now before
assure hint it dipped from hint unintentionally. (Ileu, staple tnanufacturere, was completed while there remained a them brought into antamotaisia two gnat parties, one vs ish-
hear.) heavy protective and diff'ere'ntial duty of sd. per cubic feat iiig to reimpose protective duties, the other desirous of
eIePRINSEP said that he understated the right hon. all foreign timber, an article of raw material in ahnost every followiug out the policy that hail actuated the govern.
gentleman perfectly well. The right boon. gentleman stated in branch of our national industry. (Hear, hear.) plc could notate for some years past. Ile then entered, in
February that the surplus w0u1dbe2,50440001., and on Friday not say that the• policy which reduced the import duty on much detail, into the financial and commercial his-
he said that it was 1,892,000/e and it WU not till a question sugar on the ground that it was one of the articles Cleat tory of the country since the prevalence of free-Undo
had been taut to him by thee hon. member for Montrose, entered into the subsistence of the people was completed, I ' iples, showing hew rapidly the public revenue had
that he said 800,0011/, was to hue applied to the redue- while then: reinuined the heavy duty of 2s. 21el. per pound filled up the chasms occasioned by reduction, timed how vast
time of the national debt. Now, with regard to this invest- en tea, geeing 200. 300, and 400 per cent. ud ralorcin on the had been the eximusion of exports awl imports in almost
meat in the Three per Cents., how, ver it might be low priced torte, which were mainly consumed by the pourer every article known to British comment'. Lkeiyiug the
satisfactory in the City and to the holden of three per cent. classes of the country. (Hear, hear.) Still less was the policy validity of the doctrine that uny tax, it pantie in itself, was
stock, it did nut appear to him that they were justified in completed which lied taken the duty 1111 glass, on the express to be repudiated merely toe use it had been called a
raising money from an oppressed population ne order to ground that excise duties inipowd unnecessary restrictions war-tax, the hon. member coniplained that the agriculturists
purchase coiewls ut 97. (Hear, hear) They had within upon, anal impeded the development of the home trade, were never contented with their share in the general ad-
tweuty years added 20,000,000/. to the capital amount of while there remained a duty upon that article which Adam vantages front a diminution of burdens, but required Wins
the debt. A part of this money was raised on account of Smith had defined as one of the four necessaries of life exclusive boom devised for their benefit us a slam. 'rho
Ireland, when the funds were at 87. It appeared to him to which in his time were taxed-an article which might he census ethics proved that the per voltage of the population
be anything but good financial policy to sell at 87 and to made mu important item in foreign trade, which entered dependent upon ;agriculture was perpetually detrra,ing ; Ito
buy at 97. (Hear, hear.) This sous to pay at the rate of into a great variety of manueecturing processes, and which enlarged upon the necessity of throwing open the channels
is per cent. interest for money. (Hear, hear.) lie there- should be, lout was not, lie was sorry to say, an universal of industry in other directions.
fore rather concurred iu the opinion of the hon. mem detergent-he mount the excise duty upon soap. (Hear, Mr. BOOKER objected to the income-tax chiefly because
beer for Montrose, that it was nut expedient to appropriate hear.) if such were the temporary emergencies to which it would enable the g °VI:1111111AM to pursue the suicidal
this loge Amount to the payment of the debt. (Hear, the right hon. gentleman referred, he (Mr. Peel) could not policy in which they had emherked. Ile also believed it
hear.) The right hon. gentleman said he oieheel to give say that the emergency had passed away, nor could he vote was essentially unjust in its operation, especially upon the
relief to the industry of the country and to the working for a resolution which required him to say that they had. farmers, who were forced to pay hum income-tax even upon,
classes, and that that was the principle on which he pro- (Hear, hear.) Ile should rote for the re-imposition their Mows. Rent was a symptom of prosperity far more
posed his measures. But, tested by that principle, the mete- of the income tax, in the hope that the government undeniably than any of the emus eo frequently paraded he-
odesof the righthon.gentleinanwoulduot hearexamination. would make progress in the reforms he had indicated. fore them, and in rent there had loon a reeluetieu of 20
. .. .. . , .. . . . . -- - ' - eain-glori ~,, s ehie

But surely it could not be maintained that the repeal of the
window tax and the substitution of a 'louse tax was any
relief to the working classes. (Cheers.) Then there was
a reduction of the coffee duty. But were the bulk of the
people consumers of coffee : (" Rear, hear," and cries of
"yes.") They might, perhaps, get a little more genuine
rotfee nuxed with chicory, but that was all. Then the
reduction in the timber duties would only benefit the builders
of houses and ships. The measures of the right hon. gen-
tleman, therefore, would not give relief to the working
classes. They would afford class relief to some extent, but
that would not satisfy the country. lie wholly objected to
the proposition of the hon. Gentleman. lie objected to it be-
-n income ' s objectionable r

(Cheers.) next thing to be considered was what in-
ducements were held out by the government to obtain the
consent of the house to the 71.1CW41 of the tax. Those in-
duevnients were threefold. Government wanted to repair
a deficit, to retain a surplus, and to relieve taxation. With
respect to the first point, of repairing a deficit, there was cer-
tainly some advantage in discussing the question now, as
compared with an earlier period of the session, inasmuch as
that when the Chancellor of the Exchequer made his first
financial statement, they would have been obliged to take
upon credit the character of his estimates. T he Chancellor
of the Exchequer then scrupulously avoided any explana-
tion tending to show either that it was necessary to keep up
or establishments at their on charge, or that such re-

AMC he considered that an .--ome tax WAS
principle because it was levied on a pretence which no
longer existed, and because it was levied on the entire in-
come, and not on expenditure, which ought to be the basis
of all taxation. (llear, hear.)
Mr. F. FEEL (who roar with several others) mid that
he was quite conscious that there were a great number of
members in the home with whose sentiments un a question
like the present it was more important that the house
• should be made acquainted than with his. The right hon.
member Stanford said that they had to make an option
between his plan and the plan of the government ; but, as
the conclusion to w hich he had brought his mind after giving
thu subject the best consideration of which he was capable
obliged him to dissent from the amendment of the right
qualm:in, whilst at the same time hi was fir from

oar. present „
ductions might be made so would bring down our expeudi-
ture to the level of our income. But since that
parliament had heed in committee of ways and means,
and the majority of the estimates had been agreed
to, at least those votes which determined the
amount of the other estimates. 11e thought then
he was justified in saying that but for the income tax
we should have a deficit of 817,000/. With respect to a
surplus, he certainly agreed with the hon. member for
Montrse, that there was no advantage to the public in
keeping on such taxes us those on soap and timber, for the
purpose of applying such Maus to the reduction of the na-
t• debt, h,r taxes of that kind took more out of the
pisliets of the public than ever they brought in to the na-
tional exchequer. It was only what Panne into the es-

per cent. or more. Ile denounced) the vain-glorious vial,-
traps that had been uttered on the score of the enhanced
production and cheapness of commodities.
Mr. SLANEY believed that the tree trade policy had
proved nut less beneficial to the agriculturel than to other
classes.
Mr. SPOONER read extracts from " Hansard," to prove
that the present ministers, when not in oilier, had declared
the income tax unjust, unequal, and fraudulent.
Mr. REYNOLDS, inu•ndiug to oppose the renewal of
the income-tax, which he had supported on a previous occa-
sion, explained the considerations whereon he had arrived
at his new opinion.
Lord C. HAMILTON found that the vote for three years

was equivalent to a renewal of the income-tax to perpetuity,
and called on the house to refuse it, unless sonic attempt
were made to smooth away its injustice und inequality.
Mr. S. CRAWFORD aim) declined to vote for the tax in
all its oppressiveness, which thc Chancellor of the Exche-
quer could not he persuaded to ntodif)•.
Sir R. 11. INGLIS urged various tohjections to the details
of the income-tax, but confessed that the proposition of Mr.
Denies left all the evils it contained untouched. Believing
that the finance scheme of the government offered much
relief to the industrial classes, he reluctantly cou,sented to
support them.
Ihe house then divided—
For the original motion
For the amendment 230-48

sl. naS only what 1.: ....-
being able to express unqualified approval of the financial chequer that relieved the public; and thus they were
scheme of the government, lie hoped In, 'night h, permitted °Mims! to make a heavy sacrifice without receiving any
to state shortly the grounds on which he r. sted that costa- 11111,111.1te compensation. (Hear, hear ) At the smile time
.can. and the reasons that indite...l him to 1110114 the VOW Wog r..at was the moral advantage remitting from the exhibition
which lie should rive on this 1141 111 l . (War, hear.) of ar, .11116011 011 the part of that house to deal with the
Now, in the first pia e, under what rim stances was the enormous a 1111 l unt of the public debt that he was willing to
propo•ition for the r 1•111.1,11 111 the 110111111 la 2 111•0111411 t 11, male great tillefiiil•l`.. for that advantage. (Cheers.) At tho
tOre them ? The right hon. gentleinail told them on N. • • 110 must say that lie did not share in the appre-
if ,) itierlit that lie a ,eli, dto almle by the estimate lie made hi minus of those who thought that public opinion tended
oa his first tiiimicial slat. smut. It ...old lie in the ressols toaards the repudiation of our just obligations. Ile thought
t 1•111.4 110. I that 111 e right lion. gentleman estimatesl they hail a security against that in what had been stated by
tic probable Mc •.4 the y. ar endow the 401 of April, the Chancellor of the Exchequer un a former night, when
Cie.!, supposing that die our tttttt would 11.4 he renewed, he told the house that five-sixths of the fundholders re-
,at 16,7411,11 W , led hi thi. •Ineliture for the ei iced dividends not exceeding 501. a year. The right hon.
mom perm,' at ati,•.! iil,oloo/ ,It as tug, Ihel. fore, nu estimated gentleman might have added a fact which bore still more
defied of Lie API IMMg II was Ifni- I kit this &Mat %mild I strongly on the question—a fact mentioned in one of the
undergo u imisolemide Moonlit...li 111 the 1•0111,1. Of the fir, I statistical papers read at the meeting of the British Asso-
seat • Ih. 'p.{1.111111111( 1/../k Irt ail for half a elation in Edinburgh last year. It was that of the twelve
Ira, • us... •I ui Ihl. r ..11.1sisisup duties iu Ire- I elaii,es into which the fundholders were divided, there had
forol, oho is together amild ie.hiee the deficit in the course been front 1331 to 1848 a considerable diminution in every
of lac pus wmyiai hi a
for lio Rios la.i of impels tug this delieliony in the course of ; receiving less than M. a year dividend, a proof not so much
tin,o cis.. yr., ..,•1 repairilig the ilidiehincv j that the working clause. were accumulating money, as that
lot l t
ammo/ to Mime years, that the right they were gradually becoming convinced that the public
Inn ...... able gr Wham, larili a the house to consent debt of the country was a safe investment fur their savings.
In Ili. is onismt.... of au 1111.01110 tax for three years. I (Hear, hear.) But there was no doubt that the great
11.. It," Iv. •11.0...1e .Villg that Ile NIL, favourable to i point of attraction in the Chancellor of the Exchequer's
loot. istit ml
S., ,0 fn. men it combined the systems of direct he (Mr. Peel) had nothing to say against the equalisation
sod i.,G...1 toast ..., by which, he thought, the best of the duty on foreign and colonial coffer, nor the
lof mak mg the wealthier classes con- reduction of one-half on the protective duty on
Stamm pottroti oltly to the revenue necessary fur the ex- foreign timber. lie apprehended that there could
the ...miry lie did not think that proper- Ibe au objection to those reductions; indeed, his
I ha* wash h might to Ire maintained between direct and opinion was that the right hon. gentleman could not have
la•lirrr l fin alien would be at all disturbed by the resimpu- hit upon two articles more deferring of consideration. But
siti.m of the income tax. Ile was quite aware that pros the loss of revenue on those articles was smaU compared to
nit on iithcrai.• required to contribute by various what he proposed to abandon on the window duty—(hear,
mod.a of slits .t taxation mud by the several local burtheus hear)—and it was in respect to that part of the right hon.
"I slt ..... ry ; but, on the other hand, no man was genUernan'S financial policy that he (Mr. Peel) was able to
r1114.' n ...tile of the vast advantages our working give hint only a qualified mid hi-alining minimal (hear.)
clat,•••• laid obtained by the recent changes in our fiscal, lie should have thought that the right hon. gentleman
Nnamei if, and commercial systems. (Illear, hear.) No man would hare been contented to remove every objection urged
tiv ott 01011 e deeply impressed than he n-as With the immense against levying duties ini house property which was based
stimui u. given to the manufacturing awl t•ot .............. enter- on .attititry und architectural groom', by levying the duty
prise of the country, by the systcui which enabled successive nut upuu Ute number of winilow• but on the annual letting

Mr. DISRAELI suggested that it would probably bo
more convenient, both for the government and the house, if
he were to move the resolution of which he had given no-
tice fur that evening at some future stage. (•• Hear, hear,"
and cries of "Liu on.")
Lord J. RUSSELL said that the arrangement proposed
by the hon. gentleman would be perfectly convenient for
the government, and he suggested that it be taken when
his right bon. friend the Chancellor of the Exchequer pro-
posed his resolution on the window tax on Friday. (Rear.)
Mr. DISRAELI said he would consent to that, with,
however, the distinct undemanding, that the right hon.
baronet would make that motion on Friday.
The CHANCELLOR of the EXCHEQUER said that
the course he proposed was, that the resolution on the win-
dow tax should be brought iu on Friday, and he thought
that if the hon. member could move his amendment on this
motion that the Speaker do leave the chair, it would bring
the matter fairly before the house.
Mr. DISRAELI consented to that course, and as he bad
never mentioned the terms of his amendment, he would read
it to the house. It was:—" That, in any relief to be
granted by the remission or adjustment of taxation, duo
regard should, in the first instance, be paid to the distressed
condition of the owners and occupiers of land is thu
United Kingdom." (Loud cheers from the protectionist
benches.)
Mr. GOULDURN asked whether the right hen. baronet
intended to move a committee of ways and means, for tho
purpose of imposing the house tax, or a committee of tho
whole house to repeal the window tax ?
The CHANCELLOR of the EXCHEQUER said that
the present window tax was in point of fact a house tax, fur
it was a tax levied on inhabited houses according to the
number of windows or openings for light. The resolution
was that the house tax, instead of being levied on the win-
slows, should be levied on the annual value, according to 3
schedule to be annexed to the bill. (Cheers.)
Colonel SIIITHORP hoped that he should have an
opportunity of mov:ng his amendment.
I Mr. IlEitttlEs inquired when the property tax bid
could is proceeded with ?
Mr. GLADSTONE suggested that the right hon. bare-
net should place the exact terms of his resolution on tho
; votes.

On the motion that the report of the Committee of Ways
and IMeans he receirtd,
•
Mr. BERRIES rose and moved the following
,
i rt...dutina .--.• That it is the opinion of this house
that the respective duties in (treat Britain on
I i polite ariping from proptrty. profoisions, trades and
ekes,and the stamp duties in Ireland, granted by two
• acts pawl in the sloth year of her pres.nt Majesty, and
which hale hen continued and amended by at vcral oubse-
-1 vest Ms, mete granted fot litnited ?mg& and to wet
.