The National Register.
London, England, 1821-04-29 00:00:00

THE NATIONAL REGISTER

res of defence

,1 lich the

The vigorous measur,..... _ wt,
OWNS have determined on, and the good sense of
the. Monarch of France, will, it is hoped, disconcert
the plans of the Royal Conspirators. It is very ge-
nerally believed that the French Monarch altogether
ilisapproves of the idea of allowing a passage through
France to a Russian army ; and that the Ultras
who confidently expected the presence of the Rus-
sians, and who were unable to contain their joy on
that account, are quite einved at finding them-
selves disappointed. If the King consult either the
feelings of his. people, or his own safety, he will
keep out the Russians.

Easter Tuesday is the day fixed upon by Act of

Parliament for the election of Churchwardens gene-
rally, and we rejoice to find that throughout the
country the people have visited with the punish-
ment of rejection those who, during the past year,
have repeatedly derided the declared wish of those
by whom they were elected. The Queen's business
has been the cause of ninny Churchwardens being
turned out, and we hope their successors, taking
warning by their dis,gtace, will show deference to
the desire of the parishioners, from whose good opi-
nion they have been elevated to the situations they
respectively hold. If similar punishments were
inflicted in elections for Members of Parliament, a
more desirable reform would be effected than the
House of Commons can achieve, without being
guilty of Felo-de-se.

In a Bill in the House of Commons to explain
and amend the Acts relating to Stamp Duties, it is
intended to introduce provisions respecting the Le-
gacy Tax, which will bear the specious title of a
regulation, but it will aggravate the severity of that
cruel statute, by which all the personal property of
the kingdom must pass through the hands of Go-
vernment every twenty-five years. It is proposed
that the duty shall attach on all property assigned
over, transferred, presented, or given away during
life time, as well as when r..gularly bequeathed by
the last will and testament. This new Act is found-
ed, it seems, on the practice which has prevailed, of
evading the duty by assignments to trustees of pro-
perty, and by presents during life.—Some of the
moat devoted tools of Ministers, in the highest ranks
of society, and who were the most steady and keen
in supporting all the taxes laid on the people, have
been also the most successful in evading this tax,
and of securing their heirs from its operation. Now,
the ingenuity of Conveyancers has been exerted to
frame a Bill that should put a stop to this for the
future—so that no regard shall be paid by the law
to the affections of parent—to the love of kindred—
to the gratitude of friendship—and in nu way shall
a person who has toiled, and secured a sum to give
his relatives subsistence, be at liberty even to de-
prive himself of comforts, by sharing what :se pos-
sesses with those who are dearest to him, without a
part of it being seised by the State. It will be the
source, if persisted in, of most grievous litigation--
for no bill of the kind can be drawn so as to meet all
the subterfuges of legal ingenuity ; and what an in-
quisition it must open, if every transfer of stock is to
be sifted, to ascertain that an adequate considera-
tion has been given for the amount.—The fidlowing
is an abstract of the bill we allude to :
" Any deed or instrument, whether voluntary or gratuitous, or
upon any gad or valuable consideration (other than a bona Ale
pecuniary consideration) whereby any sums of money, whether
limited or unlimitted in auarunt, and whether therefore charged
or chargeable, or by such deed or instrument made, de udtq
charged or chargeable on any lends. • tenements, or heredita-
meats, or heritable subjects, or upon any chattels real or prsonal,
or nut ea chargeable ; and if so charged or chargeable, whether
to be raised at all events or not ; or whereby any share or shares
(whether limi ed or unlimited in amount) in any of the govern-
ment or parliamentary stocks or funds, or in the stocks and tends
of the Governor and Company of the Bank of England, or or the
East India Company, or of the South Sea C•sopany ; or whereby
any annuity or annuities, rent charges, or °trier annual payment
or payments, or any part or share thereof. shall be settled, or
agreed to be settled, upon or for the benefit of any pepsin or per-
sons, either in possession or reversion, either absolutely, or con •
ditionally, or contingently, or for life, or other partial interest, or
in any manner whatsoever, or made liable to any trust or pur-
pose whatsoever. (The scale of duties is here annexed, varying
from 11. 13s. if the amount exceeds t,OOOl. and falls short of
2.oeo1• to 4.31. if exceeding 20,066.) This clause is founded
upon the practice which has prevailed of evading the duty by
assignments of property to trustees, and by presents during life.
as well as when regularly bequeathed by List will and testament."