The Sun.
London, England, 1852-02-18 00:00:00

use of an article manufactured in this countey, with the
exc, ption of that on hair p ,wder. He regarded the
falling; off iu the amount of the tax as a strong argu-
ment for its reduction. For the last 13 years he be-
lieved it had fallen off at the rate of about 10,0001. each
year. Such a falling-aff had taken place, though the
country, with the ezeeptioa of the agricultural interest,
had been in a state of prosperity, and though the
pepulation had increased. At present the tax varied
freer 9/. ls. to 1/. 5e There were a variety of exemp-
tions, and there were four Acts of Parliament, with
about 50 elauses, relating to the tax. In consequence
of the variety of exempticns there were many frauds
and evasions Even if the tax was an increasing one
the frhuds it gave rise to would be a good ;;round for
modifyieg it. The exemptions were intended for per-
sons of small means, but he had been at the pains to cull
from the columns of a morning paper advertisements of
phaetons for sale, of the most brilliant descrietiou, with
wheels not exceeding 30 inches in diame,ter, which
showed that the fashionable people at the Went-end were
the persons who profited by the exemptions. Then there
was the dog-cart exereptioe, which he believed. had been
taken advantage of by some noblemen of the highest
rank, and even by P member of the episcopal bench. The
exemption was granted on producing a receipt that the
carriage only cost 211. ; and this receipt was often ob-
tained, though the price of tbo carriage was 401. There
were thousands of such cases. The only item connected
with the tax which was on the increase was the exemp-
tioue. They were now double what they were :ornierly.
He hoped that the Right Hon. Gentleman would on
these grounds take the matter hate consideration, and
allow him to introduce the Bill. Ho believed the re-
duced rates proposed would yield as much revenue to the
Exchequer as that now received.
Mr. W. WILLIAMS seconded the motion.
The question having been put,
The CHANCELLOR of the EXCHEQUER was
afraid he could nos consent to the motion, although he
admitted that the state of the tax was not satisfactory,
and that the representatious of the deputations which
had come to him on the subject had been made with
perfect fairness. He did not, however, think he would
be justified in expecting an increase of the revenue
from the reduction of the tax. He had never known
a reduction proposed without being told that he knew
nothing about it, and that an increase would certainly
take place. Last year he was told that his estimate of
a loss of 500,000/. on the reduction of the stamp-duties
was grossly exaggerated, and yet it amounted in the
first year of the reduced duty to 497,000/. He agreed
with the Honourable and Gallant Officer that it was
desirable to alter in some respect the mode in which
the tax in question was imposed, but that could not
be done without loss to the revenue, or without bring-
ing in a large class of carriages on which duty was
not at present paid. If the rates proposed by the
Honourable Gentlemen were adopted, the loss could
not be estimated at less than 200,0001. If all the
carriages set up by parties, and which were hitherto
free from duty, were now, for the first time, to be
brought under taxation, he thought such a proposition
on the part of his Hon. and Gallant Friend would meet
with much more general opposition than support. The
financial prospects of the next year were such, there
were so many heavy expenses to meet, that he very
much doubled whether he should be able to find any
such sum of money as was likely to be sacrificed by that
project. Under existing circumstances he did not think
it would he by any means expedient to introduce a Bill
which would endanger revenue to the amount of 200,000 L
a year. They ought to see clearly what their probable
expenditure for the coming your would be before they
should vote away such a sum of money as that involved
in the present proposition.—(Hoar, hear.)
Sir G. PECHELL felt much disappointment at what
had fallen from the Right Hon. Baronet the Chancellor
of the Exchequer, and the more especially as during
last session the Right Honourable Gentleman had
held out hopes that this tax amongst some others
would be repealed. They had been told all along with
respect to the window-tax that it could not be given up,
but the opponents of that duty had stuck to it until
they smashed the window-tax outright, and they
would persevere in the same manner with respect to the
present. What rendered it particularly odious was the
many inducements which it held out to parties to cheat
the revenue, and, indeed, those who were the most suc-
cessful in eluding the law and evading the tax were those
is the better ranks of life, who could best afford to pay
the duty.—(Hear, hear.)
Mr. AGLIONBY also regretted to bear the Right
Hon. Baronet the Chancellor of the Exchequer oppose
the introduction of that Bill, one sound argument against
which had not been adduced. The Right Hon. Baronet
had said that the revenue would lose 200,000/. per an-
num by the measure, but he had not proved that state-
ment. It might bo said the Right Hon. Gentleman bad
nothing to do with the moral effect of the system now in
operation; but he maintained that that House had much
to do with the moral influence exercised over society by
its laws.
Sir DE LACY EVANS, in briefly explaining, said
he wished to have the farmers' and town tradesmen's
carts exempted, as at present.
Mr. W. WILLIAMS said the coachmakers had showed
him a calculation which showed that so far from a loss
accruing to the revenue from the proposition made, there
would be a considerable increase from the adoption of
that. scheme. He hoped the Bill would be allowed to
be brought in.
Sir G. STRICKLAND was glad to hear that the
Chancellor of the Exchequer admitted that the coach-
makers and the public had a fair claim to the remission
of that tax whenever the condition of the public revenue
would permit. If they were to legislate in that House on
the principle of getting rid of any taxes which affected
the morality of the people, they would very soon repeal
the odious income-tax—(Hear)—than which no more
evil-producing measure had ever passed.—(Hear.) The
Chancellor of the Exchequer had admitted that the pro-
posed tax was one which ought to be taken into con-
sideration; and therefore, having full hope in the sense
of justice and wisdom of the Right Hon. Gentleman, be
would ask his Hon. and Gallant Friend not to press his
motion, as the beet mode of promoting the object he
had in view.

Sir J. WALMSLEY thought the Chancellor of the
Exchequer would be giving more general satisfaction if
he took taxes off people who walked, instead of those
who rode.—(Laughter.)
After a few words from Mr. ELLIS,
Mr. G. THOMPSON said ho would support the mo-
tion of the Hon. and Gallant Member when it was taken
up in connexion with another subject nearly allied to it
—namely, the duty on carriages plying for hire, and post
horses—a motion relative to which was to be shortly be-
fore the House.—(Hear.) Until then he hoped the
question would not be pressed.
The question was then put,
Sir DE LACY EVANS said as it was the only way
he had of taking the sense of the House on his proposi-
tion, he would divide.—(Hear.)
The House then divided, when there appeared—
For the motion 24
Against it
..„ 59
Majority against the motion ... —35
STAMPS ON RECEIPTS.
Mr. HEADLAM moved a resolution to the effect
that " in the opinion of the House the present stamps
upon receipts should be abolished." The Hon. Gentle-
man said there were the most conclusive reasons for be-
lieving that that tax was one of which the payment was
constantly evaded. In the year 1823 the amount pro-
duced by the tax was 185,0001.; while in the year 1849
the amount so produced was only 185,0071.; and in the
year 1850 it was only 153,7681.; so that the tax ap-
peared to have gradually diminished since the year 1823,
in spite of the groat increase in the population and in the
commerce of the country since that period. That dimi-
nution, therefore, was solely to be attributed to the fact
that evasions were more and more practised in the pay-
ment of the tax. It also appeared that the present law
upon the subject was made an instrument of extor-
tion, and that persons who had neglected to comply
with its provisions became the victims of unprincipled
intriguers. Now he could conceive nothing more
calculated than such a system to bring the tax-
gatherer into general disrepute, and to make taxa-
tion unpopular throughout the country. In the year
1848-49, for the recovery of a sum of 19,8481. under that
head there had been instituted 119 prosecutions, and
that fact offered a striking proof of the vexatious opera-
tion of the system. The practice of evading the pay-
ment of that tax had become universal, and, in fact, the
employment of a stamp on a receipt was regarded as a
want of confidence in the individual to whom it was ten-
dered. He believed it would be easy to devise soma sa-
tisfactory mode of replacing that tax if it were abolished.
According to the opinion of Baron Parke it was doubt-
ful whether a cross cheque was a valid security; and as
cross cheques were a great convenience to parties en-
gaged in mercantile pursuits, he thought the Chancellor
of the Exchequer might very advantageously give vali-
dity to those cheques by imposing on them a stamp of
one penny. Then, again, there was a law which ren-
dered any person within twenty miles of London drawing
a cheque on a London banker liable to a penalty of
50/.; and what would be more natural than that such a
cheque should be made legal by the imposition of a
penny or twopenny stamp. There couldbethnopredsteffini
fore
diffi-
culty in devising convenient substitutes_
most objectionable and inefficient state of the law upon
that subject; and he, therefore, hoped that the House
would have no hesitation in agreeing to his motion.
The CHANCELLOR of the EXCHEQUER said he
was afraid that if he were to assent to the repeal of that
tax upon the ground stated by his lion. Friend he should
have very few taxes loft to meet the requirements of the
public service. No reason had been assigned by his
Hon. Friend for the remission of the stamps on receipts,
except that gentlemen did not like to pay them. But if
every tax which was liable to the same objection was
confesseds;
te eo
ad
s,
balne o m
yt C h aneceet thlloreof the Exchequer would find
bills drawn upon him. He
bythe he could not see how the payment of the stamp
deredrefie
person:xvooynintgheitp,ecrosoun to
ldreawshonomabl
a
was presented. Ho should further say that, on looking
through the list of our taxes, he could not think that
tyh ebe
receipt°o nsi
was one of those which ought first to be remitted. If
they were to adopt tho
principle
of which the payment was evaded, then they should be
driven to the general employment
and of indirect taxation only. Generally
of
must say that he had received no complaints speaking, he
indirect taxation,
e
about this
tax. He confessed he thought that 120.00 or 150,0001.
might be much better spent in the reduction
other tax than this one. If, as the Hon. Member some
d
people were in the habit of drawing cheques now
witshaeiui a stamp, be could not sec upon what grounds they would
be induced by an alteration in these duties to stamp
more than they had done heretofore. From what had
been stated by the Hon. Gentleman, he did not derive
much encouragement in adopting the coarse suggested.
He hoped that the House would concur with him in ne-
gativing the resolution.
Mr. AGLIONBY would support the proposition of
the lion. Member for Newcastle, for an alteration in the
present mode of taxation. The Chancellor of the Ex-