The British Press; or, Morning Literary Advertiser.
London, England, 1819-05-06 00:00:00

IRISH FIsIa:KIES.

Mr. Alderman Wont) eaol, that in
leave to lon% in tire preeent 8011, he wut,ld nut
take up the bine of the Flange in enlarging,
the principle of the i;t11. The want of t•atnta
Ireland had, he raid, been greatly felt, and mane
difficulties kid lieret,.tore been iu lie way or
io-
vesting English capital in that Tit televise
there difficulties was she object or the Ctn. Th.:
worthy A kir fin it it coneinderl by iniiving Lir leave
bring in a 13.11 to promote flit Ft4:erier and Ma-
nufactures of Ireland. by the regulation of part-
nerships in th-it part of the f!ttiteci Kingdom.
Mr. Alderman W I rttu.►s set:m.4l(.4llre motion.
Mr. GUA NT said a kw word, in II low Wane of
voice.

Mr. PLUNKETT said, he bad no doubt but that
the Worthy A irtermaii (Wood) had cw-ry nisposition
to promote the interest and prosperity of Ireland ;
but to the IL4, as it now stood, he (.Jr.l Piaui:ern
had au objection, and he thought it rig!, to saute II
in the present stage tit the Bill. The I timer, pet-
haps, was nut aware that there was au :1 ct of Paths-
meld, regularly acted on for the last forty years,
and which, indeed, was part of the 14,4e,54
of equity in that country. The principle of the
law WAS to encourage i.v besling
motley in trade. By this Act, ilde l.as,ss were oat
exposed to the Baiikrupt Lavin The {principle or
mercantile law is, that the person gaining, should;
in case of failure. be exposed to loss in the ovine
extent. But the nib ct of this law was guarded
against. The anonymous partners were not coo-
ordered as engaged in mercantile trade. but as
lenders of money. The principle, 'nowt-ter. of the
worthy Alderman went further; it went In give to
the Lender the actual control of the trade. Ile con-
sidered it a dangerous principle. A I.rnou lem1:114
might claim the full profits, but he was not respeo—
sible in care of loss for any more than the acrih.l
sum advanced, whilst they exerci.e bill govern-
ment over the trade. This was injurious to ti:e
public, and it was contrary to the Engll,ll late.
lie looked upon the introduction of capital into
Ireland as most useful to that timidly, but I.e
could not consent to it on the terms proposed.
Mr. Alderman Wool) explained.
The CILINCELLoa of the EICHLQUEIL pmento-it
in the propriety of sanding sopertiuous c spital
one country to another, but it was a system which
should be proceeded on with great caution. Oat
of the worst consequences to be apprehended from
it was, that persons without capital themselves, de-
pending Olt the known capital mud wealth of the
other partners, might iodulge in ruu.ouS specula-
tions. Ile thought the present Bill should under-
go* most serious investigation, and particularly Ly
the legal gentlemen,

. .
Mr. Furnat said, the Bill on this roloject,
war ionised in the Irish Parliament, was drawn by
oae of the first lawyers at the bar. The Mil pewit
the House Of Cuwinoii Ireland ; it sass wnt
over to England, and on the meant ot• the Atirpeury
and Solicitor-General, who reported that it wa►
consonant to the commercial practice of Esiglreal.
it was repealed. In the following year the Pelts,
meat of Ireland iensomitrated, and the Bill s;,,
finally passed. It had for ►ts object the encuaratt•-
ment of ninnufactures, end ii the BM
into a law, he did not hear of oily conitilaiiit
it. ft was found to be a great benefit to
though he lamented to ►ay, that it nee. i.wa a► be-
cessaty to encourage the vesting ot.i aln ll iu th.t
country as it was then. A Wit:What
tiecesPary. and they could he easily utaiS II
would recommend that the Bill might. be :.turn!•.'.

bolt yot repeated. Should they -''ors to trpr*. u r
BM, It might feud to difficulties winch y /Ado,'
not now anticipate, and could out Itt i caller
get Intr.
Mr. !Aim Fnalta said • few words ou the
sante side.

Mr. PLuNKErr explained.
Mr. Alderman Wool) assimilsted tht abject
this Bill to the system of sleeping
EiigLind.
S r J. NEWPOU'r was or opinion. dint thtrs
were two hist' Acts on this subject, it watt 4l ba
gm well to consohilate their suln.tiiiice w I ,isigle
Act, :and then tile whole subject would he !Jetta
undersiooii.

The minion was then agreed tu, and le,at girth
to br►ug in the Dill.

STATLITLS OF SCOTLA N D.
Bo SELL rig4l-10 tneve tur leave to !trio;
Su a Bill to declare Arts of Puthrusetit paned
'Save the Union of England and Scotland, hci
liable to desuetude from toni.ohstrvahce. Th,
Hon. lleusbrr entered 11,1 Q u deversistiott of r
Lecliuscid fouls of the ScuLsiviv hov, tvlotit I. .1
wan) of the itecteliailises r.I the R.utals
Ilibleh they took Ora urgin, By She
Which ptee.tilerl in St'oti in fore the
tote lan,. ft II tato desuetude whenever the gtsh,:
custom of slit country tall COUlitet to, Illicit" pi,
6ltst.t. the Uwun he bel.r%til t 1.4 brat; •

lot nr,voii,il; It still might be re-
:wt.: it via* to Ilfra'elai 1'1,41 .11e was iiitluced
to imke the petisent motion.
The Loan ADVOCATK4III,erVetI, that whatrall
hate hyrii the prmeLee 111 1 bl.• irspeit briure
tikr 171114111, l`il. 11 the Courts and suli.equeut writers
law Lad sot their laireo iiguinst it
owe, Ile had no wish to impulse the motion,
tisiugh he rertaiuly thought it would be s work of

Mt. ROM LL void, that the old principle of the
awl which still sub.isted, wa•, that 'Antoci'
.4.504 lean deauctude when opposed by roinuton
etio.nos. lit kiwi, *try well that this prartice was
nit racooragrdaisice the Uoion, but he thought it
tiiiie to Pot it beyond the Possibility ur
The Hon. Mptobet obtained have to bring iu his

JVIITICE GENERAL IN SCOTLAND
SIG J. GRAHT postpooeil the Col ttttt mew on
the Dad Justice General or Scotland's Bill, unt.l
sr'imight.
IRISH WINDOW TAX.
!IP. RUDEST SHAW rose and spoke nearly as fol-
laies:--.• Witco I hail last year the honour of mak-
she WlOllOll which I alll now about to militant
to the Mayor, that Dor Petition presented by ine to
oils 'base, from the Householders of the City of
Dublin, for itie repeal of the Window Tax, together
.1.11 the other Petitions front Ireland on the same
~,Liect, he referred to a Coottraittee, 1 stated that
I Orlfrf 11110011 • question excite go iter
in-
trrriit aniortg the citizens of Dublin, or respecting
45101•11 theft was less diversiti. 1111/1111111111. It 1 were
1!;:,:s1. iillll/11 opiinon then. I am sure I csiniot he
in error now, when I Smuts the I loure, this. that
interest Ito. if possible, iur ;eased, and that the sum-
canons cor.rietian of my cosistiiortits at prrarnt
shoot up of every prfOrsiple of sound pal cy and good
faith, the people of Velum' have a right to claim
it uotal repeal of the Wiodow Tax. I mention this,
au t iu order to interfere with the full discussion of
this questiosi, for thrC1115555055 and ioquiry is what we
call fur, loot rodirr to motorail to Hip !louse whir.
they any %object upon which the second city in the
moire has token such all active ;11111 zealour part,
and pronosticed ro decisive awl deliberate all
opii-
IS not well entitled to sr calm and serious in-
vertigai ion in l'ailiament. This, Sir, ir •II I now
ask, and which, I am sure, the candour and good
twine of OM: House will not refuse to concede to
me. When I say that a tool and temperate inquiry
is all I now ask, I must at the MOW time confess,
shod I say so iii the ilimicionstiess that if. the House
will but time their fair mid fall inmates, I have
little doubt that the result will be wholly favourite
He to the object or my motion, sod to the wishes
of the Petitions. I have certainly every redo to
he greteful to the House for their sodulgrace on a
former acclaims, but I hope I may add, without
presumption. my sincere wishes that, in debiting
this question. behind will tat now, as on the last
occasion, be upbraided with not having supported
her alone of the public lisoleas—that she will hot
now be taunted far pat hissing done that which it
liar been bug sitar, as it was Impossible
for her to have done; At the same tints I would re-
spectfully suggeot, that it by no Illtallst follows that
because Ireland may (in, mutter from wiliat caliseej
have been deficient in her contribution tonic public
crigenries, yet that a tax so unequal in its pres-
sloe, 15101 So issillriollll ill its consequences to the
oil the community, should be obstinately per-
s.-it-red in. Were Ito admit, therefore, what I err-
-I.iiiily am very fur from admitting. that Ireland
bad
not since the Unto.) done all that could be reasoualrly
. xpecteil of her, still this wool(' he no argument for
tile lax. If tle tax itself be oppressive and unequal,
o r if for any oilier reasons it he a tax that ought to
I, I, pealed, Own. I say, the supposed deiitileory
on the part of Ireland, can be 110 argument in fa-
sour i=f this continuance of it. If the tax be in
ink If radically objeciimiable, this House will
du its dirty awl aboli•li it ; apt: if the abolition
create a serious deficiency in the public rese-
w". it will be then the duty of the Right Honour-
sable Gentleman to soggert the consideration
ef Parliament the best means in his judgment
of supplying that deficiency. As lam anxious that
this riorsties shonlsl be met in the most direct man-
ner, I shall hot detain or weary the attention of the
Hume by recapitulating the atgunienta which I
hell it nir duty to state on introducing it to their
rimier; I shall, however, beg leave to remind the
litionw of one or two of the leading objections to the
principles of the 'notion which I have now the
bourns, of submittisig spin to their consideration.
thie objection was, that the Ittpeal of this tax
would he breaking (Milt with the public c.editor,
as halm% a 'podiatry to lessee Om sweatily oil the
rtrength of which be lent tits loamy; this argument
would prove trio meth. bersitme in that eme no nix
single vr yr 10 Ise repealed, and every tax, when once
isiiptowil. ought to be perpetual ; the conreppience
of which would be, that if Noy one Parliament
Etutsid be found sufficiently complying to vote
isideditite taxation, it would be unnecessary to
call another ; besides. the Right Honourable
Gentleman gave up this principle when lie con-
swirled to Übe reducttim of 43 per cent.—ar tar
as 'principle went, the reduction affected :bat
its much as the abolition itself. But to give the
ribjaction all its force, I would put it to the candour
if she Bight lion. Gentleman, whether lie hail any
uppreheirrions that the abolition of the Irish
dow4eglit Tax would plialte the confidence cd.
thle
public credit. It was quit/ ludicrous to built:use
that the lose of a tax, now aintimittrig only to
qUO,utinf. but every year belling off, would injure
lite era urity of the stational debt. Rot if Gentle-
Awn me so anxious tit keep faith walk the public
,creditor, I Bust they will lie at least as AIIIXIOw. list
11;ottlivliors.t 0611101 krrp faith withillse Irish people.
.t ml thus brings me to another objection, which. I
think is squally issitenalple—that this is not a war
ism; Or, at lea-i, that parliamentary faith has nut
lawn pledged that it should erase with the war.—
As to whither the Act of the 39ili of the King war
Or an% 1501 a War tat, I Aiimad suppose the simplest
mode tit th (Ante that cporstion would be by refer-
•oce to the Act itaelf. By the 4th chap. of the Cith
of ihr IC nig. it ar expressly lasted, that the lax
tin
windows was granted tor the role purpose it' keeping
ups Ali ellectiie Inoue, little short tit 50,000 Snell; ill
V 10r turd., 11111 nit that WWI 1114 11 was a tax
for
War rflablitslsrutest ; and if so, could
1, 1,0 buoy rise limo a war tor ? But it is soot
Moly st.otooll iu Ile a 11411 i for raising all effective force,
:Put ruble. rtatide, to Ow 3 ear ISM!, ..:er twit

regulations were introilsicial reapectisig tins tar,
which rtigulstions were to lie in force for three
year., provided the war should sit %Mg COUtiallr.
Did nut this, at least, ciaivey an implied Wridel-
1. twilling, 11,11 the tax was not to cosi+ 1111 l e beyoilil
the air? But it his 10,en gravely said, that this
clause respecting the three years referred to the
regulations only, and not to the tax itself.
" Is it possible that the Legislature could have
contemplated the possibility of the tax surviving
the regolatiotis by which that tax was to be rated
and cuotrullril, that is to that Parliarnerit could
have wird, Let the tax 1,. ;perpetual, but be it
etiactert, that all the re•ri,islations for rating and
levying the tax shall out continue its force longer
than three years ?' Sir, 1 put it to the candour and
goo.] sense of the House, whether it was possible
tor the Irish Parliametit to have any such doul.le
meaning. %I'll:it they said of the mode of rating
the tax, they must have meant of the tax itself.
The Parliament expressly said, that the rating Shall
continue during the war only, and therefore they
evidently meal,' that the tax should nut continue
for a longer period. I trust that this quibble (for
I call call it nothing else) will nut now be seriously
'tainted to as a grave argument to justify au alleged
breads of faith. Give use leave to say, that it is
nut seemly in the Government to aisecial plead with
the people us a charge that the faith of Par-
liament was pledged to them, and that it lag
ant
been kept sacred. I would even go farther and
say, that although the precise terms of the contract,
or the exec' circumstance* of the case, did not
strictly and formally pledge the faith of Parinw
meat, yet if, trout the spirit of the Acts them-
selves, *lie language and conduct of the Govern-
ment at the time of passing them, the people acted
upon an no plied understanding of such a pledge.
and cheerfully discharged their part of Ilse cove-
nant by paying the tax during the war, the Govern-
ment and the Parliament would be bound on the
return of peace to front that tax. Now, be the
causes what they may, it is indisputable that at the
time of introducing this tax, and from that tune
down to the present day, there has been one uni-
form nod utichangeable impression, that the Win-
dow Tax was a war tax, and that the faith of the
Irish Parliament wait pledged that such tax should
not continue in force longer thou the war. Now,
Sir, I subunit that au impression so atrong and ge-
moat is in itself evidence of the truth of that impics-
snot ; but adsiaittnig for a motorist that it was
not warranted to the full extent its which it has
been eutertaisied, )et, Sir, give me leave to ask,
is a feeling of this kiwi on the part of the people to
Ire answeitd by quibbling on the words of au Act
of Parliament ? Is that the way hip which the Le-
gislature ought to justify themselves against the
imputation of a breach of faith ? In my humble
ten times the amount of this tax would be
but a pour price fur the forfeiture of that confidence
which the hest interests of the empire reqpire should
ever exist between this House and the Irish peo-
ple. But, Sir, who was the person with whom this
tax originated ? The then Irish Chancellor of the
Exchequer, the late Mr. Corry--the representa-
tive, and, in this instance, the deputed organ of the
Irish Cove/portent. was his language on that
occasion ? %Vitro last this question was before the
House, 1 cited the speech, or rather a most mate.
tint extract from the speech of Mr. Curry, in pro-
posing this tax to the Irish House of Commons. -
I read that extract trout the most authentic report
I could find. Wills the leave of the House I shall
now lead it ;itis as follows Mr. Corry stated,
that when the Winslow Tax was first proposed, it
was on the footing of a mere war tax to met the
exigencies of die moment, and that its order to
render it efficient, it became urcesaary to give it a
retrospective operation : lie had already. every time
that the subject had been brought before the
House, adveuced that the tax was not intended to
be permanent, but as a mere war provision. On the
footisig, then, that it was merely is war tux, lie
hoped to do away every objection to the Bill.' The
authenticity of this de ate, as given in the Dublin
Journal of that year (Kith June, 1800), a paper
strongly in the interests of the then Goverinnent,
has utter been once questioned. 11, then, this lan-
gouge was used by the accredited organ of the Irish
Gover 1111 l rot, in order to induce toe Plait Puha-
meld to vote that tax, there should be siti end to
the questiou. Either the Government and the
Irish Parliament were then pledged. or, if they were
not, the people were deceived. If the pledge was
bone fide made, this House Should redeem it ; if it
was delusively made, far be it from this House to
countenance any such deception. If then lam
right in what 1 have hitherto contended fur, this
tax ought to be abolished, upon the great principle
of good faith, though it were in every other point
of view unobjectionable. But is this tax in every
oilier point of view unobjectionable ?—isit tiot,com-
partitively 'peaking, unproductive ?--and is it not
universally looked swim by the Irish people as a
afoot obituxious,usitqualsle, and severe tax?—and is
not that souther argument for inquiry, at least
whether it would not he expedient to abolish it ? I
may be told, pedlar., that no tax is popular. Why,
Sir. no man wishes to be in debt, bust every honest
man will he as anxious to pay his just debts as he
will be discootented iii suffering under what lie
may think tic eatortion. 1 ant far front insinuatiog
that this tux, instil repealed, cannot be as justly
levied off the King's subjects in Ireland as any
oilier; but surely it is a serious question for this
House, whether they will persevere in making the
law nistrumental in levying any tax in violation of
the public faith. I said that dna fax was odious
sit
,retried. %'ill flentlemett wonder that it is so *lwo
they learn in what 111141111er the law allows it fo be
levied and raised upon every lionise in Pelsud bobs
sect to the tax ? The word* of the Act are, that
the co:lectors can der mend an esitrance into 'weir
room in every house ill Ireland. from light in the
MO, tilt:g until sun-set, and insist Upoll admission,
under a penalty el go/. I shell leave it to the (louse
to reflect for a en ttttt rot to what gross abuses ao
in-
quisitunal key of this kind might eventually lesid.
I. not this (ut prosision to itself sollicteist to make
the tax odious tip any profile jetilour of their is-
betties? But, sir, s there no other reason why
this tax should be orhis,us aim the 11611 people?
Sir, it Is a fact ascertained beyond a doubt,
that the liryah of the poorer classta has materially
aufferesl, and is still suffering its conarquence of
this tax. When this question was last before the
House. some Gentlemen seemed to labour under a
great iniactri.ceptiou as to the uperatiou of the tax

this respect—they argued that as houses with 61111.
(lOWs less than a certain number were free bum
she tax, mill es the poorer milers universally
occupied such houses, and that they were niest
subject to the f-ver, that die tax could not
hose at all occasnined or contributed to the
fever. But, Sir, the fact unfortunattly is, that
that part of Dublin which is known by the name
of the Liberty, contains a vast bee of later
houses, all of which ninst have been originally
liable to the tax, and are exclusively occupied by
the poor and the most miserehle poor in the empire ;
and so strongly was this felt to be on i iiiiii Merit
*Luger by the Goverioneet of that country, that
orders were given in all eases where the Irma of
contagion had forced the wretched inhabitants to
restore the windows, and stunt the light and air,
that in all such Ives, theta; so incurred, should be
remitted. I recollect, now that lam on this part
of the subject, it was objected by my Rialit lion.
Friend, who war then secretary fur Ireland, that so
few li id availed themselves of this indulgence,
that that circumstance was conclusive evidence,
that the tax could oat have been the general cause
of the contegion. Why, sir, in the first 'dace, I
greatly fear, that the poorer chaser* had suit that
confidence in the Government in this particular,
which I se lit they aught in have bad, the
continuance of thelVindow Tax being considered es
a breach of faith, the peo;►le are too apt to look
upon every measure respecting it in the same point
of view. They might have suspected that this
very indulgence, so sincerely meant, was siothiug
more than a trick, affecting to give them tempo-
rary relief, but in reality imposing on them perms-
nent taxation ; and that this artifice had been re.
sorted to fur the purpose of comitereciing and de-
leafing their own miserable evasions. Such distrust
on the part of the people is always to be deplored,
and Parliament can Clever be too cautious in pre-
serving. the public faith inviolable. But, Sir, there
were other difficulties in the way besides mere dis-
trust, for when once fever attacks these miserable
habitations, the inhabitants are in 'general 60 poor,
that far from being able to go to the expense of
opening a window, they call ►carcely procure aid&
cietit nourishment to sustain existence. 1)r. Par-
ker, in his Report on the Epidemic Fever for last
year, has the following passage I have ob-
served the back window* of houses where fever pre.
veiled, closed sip, to avo►d the %Window Tax (as
was isifornseil by the inhabiting.). In vain was it
represented that they would be indulged with ex-
emption from the tax on making application to the
Commissioners lathe Revenue. it was evident, they
alleged, they could not afford the expense of a new
window sash.'—(Extruct from Dr. Porker's Re-
port of the ltpidesaic fever, 1817 surd IB).—This
extract may give the House some idea of the class
of people opus, whom this tax falls most heavily.
Upon every principle then of goad faith and sound
policy, I once more submit this question to the car.-
did consideration of the House. The impression
throughout Ireland is, that if she had now a resident
Legislature this tax would have bred lung ago re-
pealed. 1 should be sorry that they thought that
their unanimous opinion upon soy subject affecting
their own interests would be beard with indilference
in this House. They ask you to remit a war tax, which
they believe (nu matter whether right or wrong) you
are pledged to remit to them—they know this tax
to be dangerous in its consequences to the public
health--they have found it to be most severe and
unequable in its pressure. and they feel it fur every
►eason to be odious. It appears by the returns
which I now hold in my hand, that the notices sere.
ed un the collectors fur closing up windows fo►
the three years, ending Sth January next, amount to
the number of 32,424, and that the tax is regularly
falling off every year. The net amount of the
Window Tax. in Ireland, for the years ending Sth
January. 1816, was 381,5391. 7s. 6d. ; for 1817,
344,7701. 9s. Bd., a falling off of 36,7681. I7s. 10d.;
for 1818. 301,5571. 24. Bd., a falling off of
43,4131. 64. 7d. ; and for the year ending Sth
delusory. 1819, only '223.6361. 6v. 9d., a falling
off of 77,9201. 15$. ltd. Will you then refuse to
repeal this tax, at present producing so small a
sum, after you have remitted fourteen millions of
taxes to the people of England Fur all these rea-
sons I would entreat the House to pantie before
they shall turn the people of Ireland from their
bar, while they are humbly and respectfully pray.
lug to be relieved from this most unproductive,
odious, and oppressive tax. I beg pardon fur hav-
ing 60 long trespassed oo this House, and now

move—
" That s Select committee be appointed to consider the
expediency of repealing the Stith of the Cue, as far as
respects the Tsx upon Windows in Ireland."
Mr. GRATTAN arCondrd the motion.
On the question being put from the Chair,
The Cut/4 cett.oa of the EXCHF.QUER rose to
oppose the motion. He said, that he had hoped
the liberal views of Parliament towards Ireland on
the subject of tomato's, for the two last years, would
hove obviated the necessity in which the Hon. Mem-
ber for Dublin seemed to think h• was placed, of
n►akiug the present 'notion. The appeal in sup-
port of this motion was grounded on a pledge of
good fait!►, alleged to have been given that the tax
►hould be merely • war one. This was said to have
l►ecu Riven by the late Mr. Corry, the Chancellor of
the Exchequer for Ireland. whey lie first intro-
duced the Window Tax. The good faith of Par-
liament ought certainly to be inviolable, and if he
could think wit!► other 10entleinesi that it was
pledged in the manner they imagined, he should
certainly arrive at thy same conclusion with them.
But he soon hoped to convince the House, that it
was impossible to uut tins construct. of Mr.
corry's words, unless individuals suffered them-
selves to be deluded by self-interest, or led away
by the influence of their coustituents without con-
sulting their own sober jutlgmente. Suppose he
admitted, for the sake of argument, that the Win-
dow Tex had been originally imposed as a war t►x
only, could there be a doubt that when it vise sub-
srqueutly pledged with other taxes to the public
creditor for the re.psyu►ent of his advances to the
State, that it theti assumed • different shape, and
must be cousidered •s • deposited security un-
til the clin' of the public creditor was relpoir.
ell? When Mr. Pitt proposed the Property Tax
be proposed it as a war measure, but when it be-
lt subsequeistly mortgaged to the publie credit.
tor, it could not be consider, 4 in the Kigival light.
If he knew any mode of Itsyiag an equal sum ••
that which this tax produced, he would readily
cousider the preseut vomit*, but ha could pot

otherwise. He would at once assent to the pro.
posit ttttt , if sissy of iid supporters could pima
out to I any other mode of 'Nisi's!: the entuout
of the tax within the limits of the AO of Unarm
Otherwise lie denied, that Ireland, any Mora than
F.iigland, could he relieved front a tax which stood
pledged to the public creditor fur the intro set
of
Ins debt. 'Flue amount of the debt of Ireland,
cobtracted for her ono purpose,. consisted slow of
104,000,0001. of eAptidi borrowed in 1P16;14..11.
111111 about 30,000,01)0/. leorruearrl eu Ireland. The
eh:ow-• slur on this debt, awl IA I% 4il't 111
were 4.5110,0041.—N mow relisdl u. the %%Ito& of the
test-11 io Ireland. The Ipso. Gs•iitieloasi
had talked of the relief aliOssiest to the p...p'se
England enter the pence, 141111 said tlatt tome had
beets given tie lielatirl ni oily orlequale
!ism. 11i reply to this lie would secert, that Eng-
land bed not been relieved slime the loiter from
the hordes) of any lax which she bore in cone.
with Ireland. In tier year 18 IC (the )esir
alter the last peace), Ireland was relieved, lii
commott with this c try, front the Malt Tax—
her Assessed 'faxes were also mortiliest—n
rrdnc-
hostwastnatlein the lax tot sierits—the Ijest alt
Tax wee btkro off 110111 all houses loivotg: hot Hoe
hearth. In Idles, ,270,gind. were taken off her As-
sessed Taxes ; end the Window Tax, though no-
initially reduced one-fourth of its previous amount,
was, in fact, from the Isberality of the regula-
tions, reduced to mit-half. The amount of the
pithluce of the Assessei Taxes in !reknit!, in
the last three quarters ending the. sth of April,
as compared with the preceding quartere, strew-
ed a reduction in favour of the last year to
the amount of 175,000/., while, during the same
period, there had been no reduction iii this coun-
try. Under these circumstances, and in the finan-
cial state of the country, how could lie accede
to a proposition which drew an evident distinction
between the pints of the empire ? How could he
justify himself to Englend and Scotland if lie ac-
ceded to this motto", which wrut to relieve Ireland
from her share of the security for the public creditor
With respect to the assertion, OW the contagious
disease, which so unhappily prevailed in Ireland,
was greatly accelerated in its progress by the opera.
tion of the Window Tax. he 1611011111 wily say, that
during the Vicernyalty of the late Lord Lieutenant
of Ireland (the Duke of Richmond), and during
the Secretaryship of his Right Wu. Friend (Mr.
I'eel), who had done himself such infinite credit
by his share in the administration of the Govern-
meta of that country. permission was liptsiasiely
and properly granted to open any closed window
free of tax where a Medical Professor declared
such a step was necessar4 to prevent contagion.
It was said that this pertaissiou was clogged *ith
regulations which rendered it impossible fur the
pour people to comply with the terms of theist.
'Phis he denied, for it was the landlord of those
bowies inhabited by poor lodgers who paid the tax.
and he isecesarily could feel no difficulty its open..
Mg a window, whereby he would nil himself of a
portion of his tax. Relief had also been extruded
to Ireland by the clause of the Bull where houses
filled by poor lodgers only (mid at the rate of one
*billing fur each window. So that by this !ethic-
lion a house of thirty windows, which, according
to the regular rate. would lay fourteen pounds,
was also charged only 30s. 'Phis was a very cop.
siderable reduction, and given. too, iu a case
where individuals derived isi the aggregate 0 very
considerable sum from tench teuements. If any spe-
cific grievance were pointed out which regulation
could remedy, he would at all times be ready to
attend to it, but ha must protest against any dimi-
nution of revenue, under the circumstances in
which the present was called for by that motion of
the Hots. Member opposite.
Mr. VEZEKER (we understood) stated the griev-
ances felt in the Old Town of Limerick by the
oppressive operation of the Window Tax. He
trusted that the wisdom and humanity of the House
would suggest some remedy for such en Cbil, e!ifi
give a favourable consideration to the Petitions
which bad poured in from all parts of Ireland ou

this subject.
Mr. CAREW declared, that the shutting up of
windows to avoid the payment of this tax, bad, by
impeding the ventilation of houses, greatly comet.
bitted to propagate the infection of the typhus fewer
in Ireland. The measure originated as a war tax,
and ought not to be continued in a time of piece.
Sir GEORGE Mid. said, that if he could postai-
bly bring himself as an hottest man to concur to
the present motion, lie should willingly do rat in
obedience to the wishes of to amity of his fel-
low-countrymen. If any chits of the Petitioners
who had supplicated them to repeal this tax, de.
serviyl more than another the peculiar consideration
of the House, it was that thus of the citizens of
Londonderry', whose Petition he had laid pit the
table—for in times of the greatest danger, they
had contributed largely to the State, and also to
II
the suffering classes, who surrounded theca. He
regretted much, however, that he could not obey
the wisher of his constpuetite. Much had been
said of the bite Mr. Corry's pledge, wilco intro-
ducing the Window Tax; but he remembered
when that Right Hon. Gentleman resisted and de-
nied this Order, and continued that tax. The
Right lion. Baronet (Sir John Newport) who
filled the (Ace of Chancellor of Use gxchequer
lUr Ireleted, had also contiossed the preatiure, with-
out ever intimating the existence of this sort of
pledge. lie recollected the conference which took
place between the Clonseellor of the Exchequer seed
is deputation of the (lentleaseu who wasted upon
him to represent the hardship of this tax, and it
was ht. ,full belief that the Geotterneu would have
been then quite rati.lied with tike reductions *loch
had subsequently taken place, if they had received
any communication that such modiOcatious were
iti contemplation. Re much lamented that he could
pot concur in the motion, from • conviction that it
would be doing en inj entice to the other cilium' of his
ajtity's subjects who must make up the deficiency.
The rate iu Scotland was the same as in Eitglaud.
except as to Sts. each house; they 'leo paid the mltte
rate of assessed taxer. Not so in Ireland. whirrs bi
must Alow every fair reduction had been mit& tu
taxation which could reasonably be expected: Front
the getters' size of his house, the farmer in lrelaud
WV exempt from Ups Willefust ittleabited
a ham oist 'wore thole six 'wiudows. and he
was free fume time operation of the WI. The Night
lion. Baronet thug entered upon the finsocul
state of lesion* The debt of Ireland C.bikreeolll

open her. 4.1 d payable theft, am-mitts, 1(-
4,462077 i The ammo., of lie, • evigiUr roe-, on 111%
Sill 81 January last. 4,583.977 i. leaving a 'atolls.
of about 110,00Uf. 'I his would lw all well it
Ireland had not another debt payable *l's E 'if-
land, toot which uncounted to 4.767 mak,
log a total of more than 9,t200,000.1. moot 'rhyme it
was 16/I,Ory to say, payahle io mot, of
upwards of tour iiiilhanos utod a hall. It was
ionsaible, therefore, in our!' a state of to.
abrogate a tax of this Lind. Ife the.' reel...oil ilia
reetictions whiels laid been Maar at Ihr (19
file hnn+r. tilt hearth, awl other lotalt,l, 1,, it its
vii three years a redoctom of f Ife eon„.
luded lainentiog the iiitiosiaothahr) of areeelolog
this mot i and Ity hoping duo the la o:ne or
Ireland 4,0041 by increasing iil4lB.lhy toll -areas•.
be better able to meet Site laurden• who:1114.1 lout
IteCelhafily bellr in the general state of tine
Mr. TiNtOt twe noirlerstrood c plaineli ti.al Inc
hopes of the people of Ireland were ;fro os.l
pointed in the way that this quest no• t,
referred to the wards of the origiti»l 13;611 10.1.16eW
that it was a itisralittrr solrly intruded La a y.sr eft.
peueliture, The people of tile MUNI( Ift err
phiiisei! doling he war Id the lorries' of doe lax, ions
was it omit they could no luisger bear vs oin lie.
lion, that their complaints were heard an sioloi
The firm. Itletnb...,er liuriwly cositrialsol, to.ot ilia
operariuu lif the law was most titifavolitable to 1115
health of the coonolonotity ; awl that, Palma tilt Kr-
port of the Ployeicimus 141 AM, it was
art
,rut
Or fever had greatly increased, owing to tl.e
Lath
ventillatuut„ so many of the Aim: tip,
Where a tax affected the health ur 111 l lio•tr)
rot N
people, 'wilting but the must painful rosseigruey
should cause their enactment m their— tout
The Right nom Lientlernatt coo.cei.ed th ,t he
granted a great boots to Ittlasorl last t ear, when he
reduced the tax =.1.5 !ref cent. Ilut that n was Sint
4 boon generally Irll was evident from toe ci. outs.-
atance, that there were three or lour thousand
notices of discontinuance jo that year—s4ood, in dm
three last years, uu less thou 31,0u0. 'I lie Ifight
Hon. Gentleman also stated, that a great toley
people in Ireland item nut affected by tne
instance, the earth farmers, and toe (WOW 16.1111.6.
11Kit/rent. It was true they did ii.ot tyro tie we,ght
of this tax—hut, if it were to Lea permaueot
incisor,. it must ()penile itgaiust the it,iiiroseilieot
of the situation of door persons. Did any tiro.
Orman, who was a friend to Ireland. wish to t0..i..
'etiolate...lll r state of things Dad they sous d•
sire dim the towel orders of the Irish should throw
aside their low and grim-11111g habits, mid ct
those comforts owl con erineocts of hie, w Inch were
seen amongst clia-sea iu this country I;y
taxes, such as that now under thscuasitoo, Ib y
were compelled to adhere to those wretched hobs
which disgusted every iltroger who plied ti.tit
country !—/Ilese, hear.)
air. PLUNKETT yap conviiterd that ion sohj rt
conuetted with the interests of Irtlerod could fa,
introduced to that Flume. wi-hout teceivolg a due
and patient attentiou. Su firm was his colivictluit
on this point, that jt was from the English 'emboli
of the liousoe of Colours:mos that Ire f mhected sop-
port on this occasion. Those who now claimed tiler
interrelating of the Legislatute came Petard. de•
pendnig, to a certain tAtent, op good faith and
justice for the success gr their crie-p. If he
could prove that. it would go a great way lit
persuading the House to accede to their Wilhite*.
A good deal of diectissiott had takep place. lest
year, as to whether this measure was ritigulaliy
proposed as a war lax or Imo. His flue. nielod.
who brought forward the present motioo, had stated
the word* ured by Jr. Corry. who vitioChaweilor
of the Bachelor,' For Ireland. when he proposed
the tax. But. observed a Rig'it Hoe.. baronet (Sit
G. Hill). if * pledge were giber. by theelottivell or
of the Exchequer that it should only Le is soar tax,
such a pledge would not be binding mi that House.
This was a doctrine he could nut aasent to. ll' such
a pledge were not blooding, how erre the people to
know, when a new to was inipmeil. bow les it
was tomtit to extend ? plow could they led what
they were to rely on, if they were root to be guided
by the responsible acts and official declaratium rot
the representative of (love/sweat
was said that, during the theist period of the peace
of #rnaells, this WI was out retracted. He Lure
it was not.....aud much ground had the Irish penplil
to complaiu that it was pot then suffered t:: expo's.
peCtlitlit iujuslica lied been perpetrated tit tole
period, was it to be peraisted in al another Noes-
the grievance became the greater—and the rigor of
complaint was redouhyd......///eue, 4erir./—Not
only did it appear from the 4ecliteatit.ii of the
Chancellor of the Peke-quer iu 1?99. but (mot
subsequent Acts of l'arliatorm, that this ars too.
trucks! to be a war-lax. Wham Ilia malty, ct wail
brought fore/and. a sectood tome. lasi 110
was nut present--but be learned from the reports
of what had passed. thet the sig amain her made.
whru the vesilun was first dist lisped, 1141 Love.
coutroyerted. lie begged leave, the,. Coo it.
peat what he said. fey the 4tith wt the io,,e„
ere. 4, this tax was declai-ed la Pe laid 1u:
Pie purpose of tuatutainiug {illy thoevattil nivie
ici Irelatid—evolesitly a war-ratablialitueo.t.
came the Act of Me Si lof the snot, our
the leetier regulatiou of the coil:evolve' of that
toe. jt ivies observed. that to:lier suoje,ts ..f
taxation wet* their niestioued—asid. she teleor, that.
to quotiog this statute, ttft 4Nlr. Plynolsetti pr red
tou rituch—tutaisse the Window Tax was lio 11.1.
statute COMM:led undisputed eat %Wiry. 6416.1
conterrioly his arguatieut was good ins
01111 g. bOhlitifBt. was utisappielortistioi
of Use Act. It pas true otlwr wee. %etc to.
cledell in the Act of the Sid uj die K woe • but
the words uo wluoh ha relied, •hich
import to the doretion of the war, were aleph. d
ouly to the Window Tax. The wool* were these-
s! mud. for the better collecting the wee of taxes
pro windows mid lights hertiosatiotiotie4. awl for
preverning Freud} uu the yeeleiette, 11 'towed,
that the said tan sat the ertioloyie of truemenra
basil before thew lit of )799. stall lie
rated they uow err. VW 111re5 years Ater flu
p•osisig sf this Act. proyided t,hts prepaid war wt.
bog cositioresa Now, - --11,1auf person A.:II
after reading this rutty r 4 cos she ote.imma.
that t.

pip b
-140 NA
in 1100. One era. not reengtroWea trytiw
lat*re to a roe as I it•frj.j—UNl ,i,t wok& bviii.
that. even darts were Ike fart. arbabaeriv.sat Avt y'
Perliamersi. introduceri 11 a Kw Cerausriihar
4ae:lliterr aimed the s**. Tau 11181ittert

I