The Express.
London, England, 1848-02-22 00:00:00

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' alleged have been insufficient to determine the house gers'act a very important object, in order that parties con- i right, it seems. Ministers admit that the ream,
efoeurniedactimig.
Ilifetbll.otiegbaiasetmureleernanowsep.d bya rteif:7ig.toedthm, or
and they therefore propose that a select committee
should be appointed, to inquire into
was not probable that another would be got through this the grounds
sesstolybvtoeheek ems- .
produced by for increasing the navy estimates, the evidence given
I be hi* hed f '
being on yto pu ar as it may not
inorthaeimpereleof present
&el.
Col. CONOLLY sincerely hoped that the measure would militate against the public service.
grathetidiooinnw. ;that
troThissemeffecbalutrrweas:aalmsu.ccohhticmhatohr:alidlibkeeellii:ey
detailed.(Hear.)
be successfully carried out. We have little faith in the dictum of a select com 1
Mr. WAK LEY thought the course hitherttooatdoeptedunhuad
, mittee, and cannot imagine in our dugs the existence.
been most disgraceful to the government_and Ist
ocafnanbye portentous secret,
enwphriiects u case
duals. But if the subetitntion of a committee may
dltiewd_u.nozosatioistriatteidngthniatullt7. peArnceanttte,
mcifptthoeugehmtigur,anwbetsmhi:dde
placed as superintendents in the emigrant ships ; and he had seem to add to ministerial powers to blind or pervade
to precerc an adequate number of medical practitioners, to be
no doubt it might be done, if an adequate remuneration were
the public, the public on its side may reap ample
offered. Ha hoped the right hon. gentleman would review the
_van eis b t
question, and endeavour to find competent medical practi- ad ag .
..
thev delay, and the leisure which it
tamers. 'lie believed that there would ben° difficulty is find- offers for examining and sifting the estimates—Me
in them. public, as a member expressed it, forming its own
Mr. BROWN was only afraid that the provisions of committee to examine the subject as well as the house.
•
the bill were not stringent enough to prevent the evils which The estimate being thus postponed, Mr. WatitET
made an
occurred on board of emigrant ships.
Mr. BROTEIERTON thought it important that measures excellent common-sense speech on the
should be taken to secure the health of emigran's, and he income tax, and thus
Icedrepai many of the
thought that the best mode of effecting that object would he omissions of Friday last. s indeed, asto.
to prevent vessels from carrying out spirits. (Hear.) He nishing that, after the incessant complaints,
thought that Doctor Diet. Doctor Quiet, and Doctor Merri- backed by unanswerable arguments, which have
went would be found better physicians than those whom ,foe
six years filled newspapers and pamphlets,
the hon.meraber fur Finsbury recommended at large salaries. and
Mr. A.NSTEY thought that much fraud might be intro- engrossed conversation—when the injustice with
duced under cover of the clause relating to cabin passengers., which the tax is assessed on incomes of different
and suggested that it should be omitted altogether. He was kinds has been explained till it has become a '.
of opinion that a superintendent should be appointed over truism, and repeated into a common-place •
the whole ship, and oelieved that naval surgeons on half-
Pay would be the best persons to select for this purpose. is strange that the FIRST LORD or rue Taesseae
have referred to the '
They ought to make the same provision for the poor cmi- shouldnever even
grants which they made for their criminals. that his opponents or critics should so generally forget
The bill was then read a second time, or neglect to remind him of the omission. Sir B. HALL,
SHIPWRECKS ON THE SHETLAND ISLANDS. indeed, mindful perhaps of the professional and mer
Mr. ANDEIISON, in moving for an abstract of the
amount of money levied by the Trinity-house for the supply vanillahouseholders
of Nlarylebone, intimated . that
of the aorthern Cosa lights from the let of January, 184, to there was some unfairness in the distribution of the
the 31st of December, called the attention of the house to 'the burden ; and Mr. F. BARING remarked that it might
great loss of life and property which occurred front ship- perhaps become expedient to pay some attention to
weeks in the Sheilani Isles, owing, he believed, in some cases
lustice in the assessment of an increased tavatio
to the great deficiency of coast lights. Within the last fcw s
months no less than 14 shipwrecks bad occurred on thew lb house, however, seems to have taken little'n.
e
islands. and in cases all the lives on board had perished. of these incidental remarks. The debate went on
Accordicg to the last report there was a balance of 39,0001. into other regions. The possibility of war, the in-
in the hands of the commissioner., which could not be more prudence of provoking it, by weakness according to
usefully appropriated than in providing lights where these one party, by strength according to their opponents,
melancholy disaatcrs so frequently occurred.
Mr. HOME was not surprised that the hon. gentleman the causes of the deficit, the merits of free-trade,
should bring this subject under the consideration of the were all discussed in a debate on the imposition of a
house. It WAS melancholy to contemplate the loss of life tax, while the justice with which it was to be levied
which occurred from want of sufficient coast lights. was not thought worthy of a moment's attention.
The LORD ADVOCATE eulogised the commissioners of The mode of accounting for the indifference or for-
northern lights, and said their conduct would bear the
strictest iuvestigation. They had constructed as many light- etf 1 RS of the house is more easy than sa • f
F u ne. . tis actory.
houses as the funds at their disposal permitted. It was their The professional and trading classes have complained
earnest desire to raise lighthouses in Orkney at the earliest of their undue proportion of taxation, and shown the
puseible moment. Their funds at the present moment were unreasonableness of the assessment ; but they have
diminished by the reduction which they had made to the not elected the present parliament. The members of
extent of 14,0001. per annum in the dues payable within
their jurisdiction. fixed
house for the most part derive their incomes from
withdrawn. fixed property, and the majority of their constituents
The motion was then
JOINT-STOCK COMPANIES' BILL. pay
ed that the house do no income-tax whatever. The rich who are
Mr. M. GIBSON mov go into atom- powerful individually, and the mass who have codee-
mittee of the whole house on the acts 7& 8 Vict., c. 111, and five strength, are either uninterested in the equal die.
8& 9 Vict., c. 98, for the purpose of agreeing to a resolution tribution of the property-tax, or biassed in favour of
on which to found a bill enabling joint-stock companies to
wise up their affairs, roasters in chancery being empowered the existing injustice. The sufferers form a body
to act as commissioners in bankruptcy for such a purpose, perhaps not unworthy of the attention of a RULES-
The propowd bill did not interfere with any right on the man. They do a great portion of the work and nearly
part of creditor-shareholdets, as against the partners in any all the thinking of the community. They teach the
company. nation in schools and pulpits ; they write its books, its
1 he house then went into committee.
Mr. P. WOOD urged the necessity of the proposed mea-
sure, as a meats of enabling the partners in bankrupt joint- health and settle its disputes ; they invent for it and
stock companies to arrange their affairs, inter se, so that all fight for it, and trade for it ; they make or promise
should contribute alike their fair proportion of the losses. for it every article it requires, they create and take
Mr. TWINER also supported the measure. care of its wealth; they form, in short, the vital
The resolution was agreed to, the house resumed, and
the reeolution MR@ reported to the house. spirit, the brain and the nerves of the country, setting
CIVIL ADMINISTRATION OF THE ARMY. the working classes, who are the limbs, in motion,
Mr. HUME called fore statement how far the following and supplying the wants of the body of proprietors,
recommendations made in the report of the royal commis- whom All
...ENENIVS AGRIPPA immortalised as the belly
siooers " for inquiring into the practicability and expedi- of the state. Notwithstanding all this, they are coin-
ency of consolidating the different departments connected
with the civil admicistration of the army," and dated Feb. parativcly weak in the two elements of electoral
21, 1837, sigaed by Lord Howick, Viscount Palmerston, power, members, and individual wealth. It was for-
Lord J. Russell, Sir J. Hubhouse, and other commissioners, merle said that Chancellors of the Exchequer kept
as contained in the report presented to both houses of par a tablet in their private office, with the inscription,
liament in 1837, have boo carried out, or what measures olt eaves trouble to tax the poor double."
have been adopted relating thereto. He denounced the But statesmen now are wiser than of yore,
present arrangements as cumbrous and most imperfect. They spare the rich by buying off the poor.
Mr. F. MAU LE admitted that the recommendations con- Next Monday the question comes specially before
Mined in the report referred to were most valuable; but at
the
the same time stated that the ditfizulties which attended owe, anhope i w
hones, d we 4
their being hitherto treated. It is quite certain that Sir ill be largely
ROBERT PEEL in
their being carried out had prevented
acted upon. He must oppose the return moved for. 1841, and Lord JOHN RUSSELL on the present coca-
The motion was negatived. sion, believed that in equalising the rate of taxation
The house then adjourned at a quarter to 12 o'clock. on incomes which indicate an unequal amount of
property, they were consulting the wishes of parlia-
ment. Sir ROBERT alleged the difficulty of arranging
a more complicated scale of charges as the reason for
not attemptog it—an excuse so futile that it could
only have been addressed to an audience eager to
support the injustice. The present minister passes
the matter over in silence, thinking, perhaps, that
'if parliament was determined on an iniquitous
measure, it was well to carry it with as little
scandal as possible. The absence of a reason is perhaps
better than a bad reason ; but the excuse suggested
by the late premier was at least an admission that
there was an injustice to be excused. The impedi-
ments of detail which were alleged to stand in the
way of a removal of it might be got rid of without
the smallest difficulty. Twenty different plans might
be suggested which would reduce the present amount
of unfairness, and none of them would render the ma-
chinery of the income tax more inquisitorial, or even
more expensive than at present. If the tax-gatherer
had to make a calculation for every. individual case,
Sir ROBERT PEEL'S difficulty might have had a
real existence ; but he might have remembered,
and probably did remember, that there are such
contnyances as tables, that forms of returns
have several columns, and might have two or
three more; and that it would be as easy to calculate
the amount of one-tenth of a surgeon's fees, as that of
one-fifth of a fundholder's dividends. The present
minister, by his silence, admits nothing, except, per-
haps, that there is nothing to be said in favour of the
indiscriminate mode of assessment. He, too, speaks to
swilling and favouring audience, favouring him on this
point if on no other ; but we are satisfied that if par-
liament could be induced to support a more equitable
course, Lord J. RessELL would willingly adopt the
suggestion.
It is not from any difficulty in proving the injustice
which we have assumed to exist that we have rather dis-
cussed on the present occasion the views and motives
of the House of Commons than the true principles of
direct taxation. We have on many former occasions
explained that a professional or commercial income,
in other words, wages and profits, ought to be taxed
in proportion to the property which they indicate as
belonging to those who receive them. Rents and divi-
dends are exactly proportional to property
.in one
ratio: profits less exactly, in quite another ratio. In-
come is only fairly taxable as the index of wealth—
profits are the compound index of wealth, labour, and
risk. To this question it will be necessary for us
to return on more than one occasion : but the
proof is not called for by the classes who gaffer
from the injustice. They are well aware of it:
and it is at this moment chiefly important that
they should be aware of the causes which prevent a
parliamentary recognition of their claims. There is,
no doubt, much isolated excitement on the subject;
and some public speakers, as well as many public
writers, have called attention to the grievance. The
main argument will be found judiciously stated in a
pamphlet called " A few Words on Behalf of the
Middle Classes of England, on the subject of the
Income Tax," encumbered, however, with some
doubtful theories on the case of annuitants, and on
graduated taxation, which were quite unnecessary to
the main purpose of the writer. But it is evident
that, as yet, neither the public nor the House
of Commons is disposed to pay sufficient
attention to the grievance. Many members
will probably content themselves with the
authority of Mr. BABBAGE, for the maintenance
of equal taxation of unequal means • and largely
repeat his pedantic sophism, that burdens should be
proportioned to the want of protection on the part of
the tax-payer. It is true that this postulate is neither
true in itself nor consistent with practice. Taxation
is not based upon it, ought not to be based upon it,
and never can be based upon it It is an hypothesis as
imaginary as the " social compact" of former times,
and infinitely less consistent with the phenomena
11 which it professes to explain. But any abstract pro-
position is useful to those who have objections to
answer ; and if it is sanctioned by a celebrated name,
it often serves for a reply to all arguments. Here-
after it may be desirable to expose the fallacy of Mr.
BABBAGE'S argument ; but at present we refer to the
pamphlet merely as showing the line of defence
which will probably be taken if an amendment is
proposed on the ministerial proposition.
We conclude for the present with one further re-
mark. If the old tax is unjust, the same apportion-
ment is still more unfair, when applied to the addi-
tional 2 per cent., which is professedly temporary. A
perpetual tax on all incomes contains the minimum of
iniquity, because the perpetuity of enjoyment in some
degree corresponds to perpetuity of payment; but a
two years' tax on incomes which may only last for
two years, levied at the same rate with a tiro years

GENERAL CONIMITTEE OF ELECTIONS.
This committee eat yesterday, and stxack the fol-
lowing committees:
PEEBLES,-Sir W. Clay, Mr. Henley, Mr. Marshall, Sir
W. JoWife, Lord K. Grosvenor chairman.
LANCASTEIL—Sir B. Hall, Sir E. Colebrook, Lord Mahon,
Mr. Moody, Mr. Deedes chairman.
Cheltenham, Badmin, and Leicester postponed until alter
March 27.

ELECTION CONIMIrfEES.—YESTERDAY.
LYME REGI9.—NIr. Bird, the witness whose ab-
sence was complained of on Saturday, wan the first and only
witness examined. Witness was contractor of the works at
Moreton-in-the-Minh, and had employed Glide as overseer
of the plant, at the recommendation of Mr. Abdy, at a salary
of 21. 10s. per week; had found him incompetent at first,
but he afterwards improved. Mr. Abdy's recommendation
was by letter, and was confirmed by letter from Mr. Harris,
of Bristol. Had never found fault with Glide in his work ;
if he had he should have dismissed him, notwithstanding
Mr. Abdy's recommendation. Mr. Alexander, Q.C., then
carefully summed up the petitioner's cue, after which the
committee adjourned to this day.
KINSALE.—Mr. Serjeant Andrews replied for the
sitting members, carefully recapitulating the evidence which
had been given, and commenting upon its discrepancies, and
proceeded to call witnesses to rebut it on behalf of the sitting
members. The first witness called was the Rev. Mr. Ryder,
the clergyman whom the woman Ryan had spoken of as one
of the party she had shaved on the morning of the election.
The witness positively denied having left his own home until
nine o'clock on the morning of the election. Mr. Ryder un-
derwent a long cross-examination from Mr. Serjeant Wring-
ham, the object of which was to show that he (witness) had
keen an extremely active partisan, and had acted in such a
manner u was calculated to excite the Roman catholic popu-
lation of the town.—The committee adjourned to this day.