The Sun.
London, England, 1852-12-13 00:00:00

THE BUDGET.

The house then went into committee of ways and
means, Mr. W. PATTEN in the chair. On the resolution
for doubling the house tax being read,
Mr. DAVISON said, as the representative of the
large commercial town of Befast, he was desirous not to
give a silent vote on the question. Having viewed the
financial statement as a whole, he asked himself whether
it was founded on the principles of justice, would pro-
mote the general interests of the community, was in
harmony with the principle of unrestricted competition
as lately adopted, and unloosed the fetters which bound
the arm of the shipping interest; and he rejoiced to be
able to answer all these questions in the affirmative.
He therefore, on behalf of himself and his constituencies,
tendered the warmest acknowledgments to the Chancel-
lor of the Exchequer for the Budget which he had sub-
mitted to the House. He had come to the conclusion
that a man of genius might also be a man of figures.
(Hear.) In fact, he thought that the discussion on the
propositions of the right hon. gentleman had come to an
not
attempted
end, and that they were generally approved of. (Hear.)
M r.
e OB
DEtNo
answer
rtttehe regretted
stthaattemtehneths oof then.merimbhetr
hhoand
gentleman the member for Halifax. (Hear.) Theg fact
of the hon. member who represented Belfast saying that
of the evil of Irmo
his constituents approved of the Budget, was an illustra-
tioninn
ethheonli.n
dif-
ferent modes of taxativionng ds o
consti-
tuents endt gentleman's might cordially concur
the income and house taxcuiLin the proposed increase of
in the question, Ireland being
they had no interest
(Hear, hear.) Re
(3..r.k.oe2cempt from these bur-
dens.o bden) had been taunted
with the assertion that in making their financial grope-

sals, the Government were only carrying out his own
principles. Now he did not object to direct taxation,
where it could be levied equally on all descriptions of
property ; but his answer to the taunt was, that he did
not recognise any distress or loss which entifed the ag-
ricultural interest to ask others to submit to taxes which
they would not pay themselves. He had received a
letter from a farmer in Mid-Lothian, stating that the
agriculturists in that district were in very great pro-
sperity, and that the present demand for land there was
without a parallel in the last thirty years. It was said
that the reduction of the malt tax was a measure of re-
lief for the land. Such being the case, they were again
entering upon the old controversy between town and coun-
try, and compelled to act in a spirit whichhe thought would
never again be revived. He did not object to the re-
duction of duties on articles of consumption if taxation
were made equal and direct, but the Government had
failed to do that. He considered the existing house tax
was a most unjust proposal, because it placed 64 per
cent, on dwelling-houses and only 3 per cent. upon land.
Then it was proposed to double the impost on houses ;
this would increase the tax to 10f per cent., yet land
would be subjected to no more than 3 per cent.
(Hear, hear.) That, however, was not all. In as-
sessing the value of property, houses were taken at
15 years purchase, while land was estimated at 30 years'
—thus the real tax on houses was at the rate of 21 per
cent. as against 3 per cent. on land. (Hear.) There-
fore, even if the intended increase were carried, the
towns, which were the centre of intelligence, would not

long submit to so unfair a bnrden. In—deed; should the
tax become law, it would be unfortunate for hon. mem-
bers opposite, because a controversy would arise that
could not be designated as one between cotton lords and
landlords, for every little market town would join in op-
posing so unjust an impost on house property. (Hear.)
Then, again, the owners of houses would suffer, while
the ground landlords would altogether escape, though
they might be in the receipt of some 20,0001. or 30,0001.
a year. (Hear, hear.) The house tax was avow-
edly imposed for the purpose of removing half
the malt tax, but he also understood that it
was intended to benefit the consumer. Now he was
ready to support the remission of the whole malt duties,
but he would never be a party to any substitute for them,
and he was equally opposed to taking off the half of those
duties. It had been said that beer was a prime neces-
sity of life, and necessary to health and strength, but
there was a wide difference of opinion on that subject.
There was a large body who thought that it was not only
not necessary, but a very pernicious beverage and
they were entitled to be heard. Well, he had the copy
of a certificate to that effect, signed by seventy medical

men, among whom were Sir B. Brodie, Dr. Chambers,
Sir J. Clarke, Mr. B. Cooper, and Mr. Aston Key.
(Hear.) He opposed the contemplated reduction, first,
because it was a personal tax ; and next, that it was
levied for a purpose to which the great bulk of the people
were indifferent, hundreds of thousands—he believed even
millions, being wholly opposed to the use ofsuch beverages.
This tax upon hops was worthy of Persia or Turkey,
but it was too ridiculous to be maintained in England
in 1852, and the sooner it was abolished the better.
Don't let them be making two bites at the cherry in the
manner now proposed—(a laugh)—butlet them sweep the
whole away at one‘gulp. (A laugh.) The tax was ob-
jectionable in every point of view, and he hoped the
house would never condescend to deal with tts abolition
piecemeal. (Hear, hear.) Now, with regard to the
modification of the sncome tax, he was surprised to find
the Government dealing with that question. Snch
a proposal as that they had now before them
ought to have been left to come from the Opposition
side of the house. There were only two modes of
dealing with it ; either a broad distinction should be
made between incomes derived from property, and
incomes obtained from industrial resources, or
they must capitalise the whole of the— country
in the same manner that they did in the United States
of America. (Hear, hear.) As a principle he had no
objection to extending the area of the tax, but so long
as seven eighths of our whole war revenue was derived
from persons of small incomes, through the medium of
indirect taxation, he certainly did object to the manner
in which it was now proposed to be extended. (Hear.)
Let them see how this plan would work. Why a farmer
with a farm of 200 acres would have a floating capital
of something like 2,8001. invested in his trade, which
would realise him someloo/ ; and yet he was to be exempt
from the payment of the tax, while the poor lawyer's clerk
in the receipt of 1001., the same sum was to be taxed at
the rate of 50.. in the pound. (Hear, hear.) Now, did
the house suppose the country would stand this ? (Hear.)
Certainly they would not, and the sooner the agricultural
interest abandoned these delusive schemes, the better it
would be for their own pockets. (Hear, hear.)
The Government were confounding direct taxation with
protective duties, but it was a mistake to suppose that
the advocates of free trade were necessarily adverse to
direct taxation. It was also a mistake to suppose that
Free-traders wanted everything at low prices ; but what
they did want was an abundance of everything. Free
trade very often, as it had done in the case of wool and meat,
increased the demand for commodities, the result was a
rise in prices. (Hear, hear.) He objected to a Budget
which proposed to reduce the price of beer at the ex-
pense of the lodgings of the poor man ; but the fact was,
the Government had placed themselves in a false
position. (Hear, hear.) They had promised to do too
much, and now they talked vauntingly of reducing the
cost of the necessaries of life while they were talking
a course that would have directly an opposite effect.
(Hear, hear.) He found fault with hon. gentlemen op-
posite attempting to fasten upon them the problem of
direct taxation. Free traders had nothing to do
with it, nor were they to be justly called the
advocates of unrestricted competition. Lord Byron he
believed it was who said a man had a right to decide
the pronunciation of his own name, and upon that rule
he claimed the right to call himself a free trader, leaving
it for the followers of the Government to take the title of
non-monopolists, or advocates of unrestricted competition.
What he wanted was to see the excise duty taken off
such articles as paper and soap, and the Custom-house
upon a sound and legitimate footing. Commerce must
be left as unrestricted as possible, and sooner or later, if
the free trade policy rendered it necessary, they must
resort to a more extended system of direct taxa-
tion. Our present system was at least a hundred
years behind the age, and the sooner they placed it in
advance of the spread of knowledge on this subject the
sooner they would increase the prosperity of the country,
and the readier they would assist the advance of civili-
sation in the colonies. (Hear, hear.) All classes must
submit to taxation, he was for excusing none—neither
the upper, nor the lower, nor the middle—but
before they could justify taxing the 10/. householder,
as proposed by this Budget, it must be shown that the
expenditure which necessitated it must be both just in
itself, and sanctioned also by public opinion out of doors.
(Cheers.)

Lord J. MANNERS said that the honourable
member saw at last the evils of unrestricted competi-
tion. (No, no.) But the hon. gentleman, if he did not
admit the evils, at least found fault with those who
called him the advocate of that system. The arguments
of the hon. gentleman were a little hazy and uncertain,
but, with regard to what he said about the soap duties,
was doubly applicable to the malt tax—the repeal of
which, the hon. gentleman said was undeniable in
point of justice. In the case of the soap duty,
however, the manufacturer enjoyed a drawback
upon the soap that he used in the
course of his trade, or that the merchant exported for him ;
but the farmer enjoyed no such privilege in the case of malt.
He would leave the assertion of the hon. member oppo-
site, that the remission of 2,300,000 of taxation would
neither benefit the consumer nor producer, to the ver-
dict of the country. He believed that beer was neces-
sary to the labouring classes, and that none of the
eminet medical men recognised who signed the
certificate against alcoholic liquors thought it
necessary to abstain from using them oeevery day of
the week. (Hear, hear.) The noble lord observed, in
conclusion, that the country knew that the object of all
the opposition to the budget was to maintain all the in-
justice and iniquities of the financial arrangements which
characterised the income tax. (Hear.)
Mr. RICH then rose, and was
(Left speaking.)

YORKSHIRE AND ITS MANITFACTURES.—There can
scarcely be a more picturesque journey than that through
the manufacturing districts of Yorkshire. Approach
Bradford which way you please, you cannot but be
forcibly struck with the beauty of the country
around. Bold hills, gently undulating meadow-land,
highly cultivated fields, canals, railroads, a most
charming little river, and all dotted about with
copse and dell, and innoculated with pretty villas,
and lightly sprinkled over with busy towns—Yorkshire
looks like a somewhat uneven grass-plot stuck about
with bee-hives. It is true the hives are rather smoky
hives ; but then the green hills, and the greener fields,
and the fine bracing air, make one forget the colour of
the smoke. You need not inquire when you are beyond
Lancashire and into the confines of the West Riding :
you can detect the locality by your nose. There is
nothing but wool, and oil, and water, being knocked
about, and mixed up, and torn asunder, and broken on
savage, unrelenting wheels, and drawn out into "slivers,"
and scalded in hot soap-suds all day long, and all the
year 19g. It may rain, hail, thunder, or anything else
it pleases, but it's all the same to the Yorkshire folk :
there's no peace for the wool. The whole county smells
fusty, frowsy, and moist: the length and breadth of the
West Riding must be full of damp great-coats and
wretchedly wet trousers, or lam much mistaken. Now
and then you get a mile or so of fresh sweet air as you
are whisked along in the train, but only as a short relief
from tall, dark, mysterious-looking buildings, like
county gaols or model prisons, with a curling black stream
of smoke above, and another gurgling black stream
of water below, which would induce one to believe the
place to be a blacking manufactory, and that they were
then busy washing out the old bottles. You whistle past
it, and smell more greatcoats and trousers, and then you
come to some more green fields, rattle over a canal, wind
round a hill, plunge under the high road, whisk round
a corner, and there you are—in the very heart of damp
wearing apparel—in the town of Bradford. If the
reader should pay a visit to this interesting manufactur-
ing town, he will, perhaps, feel, as I did, rather surprised
to see so many over-grown school-boys lounging about.
Why, some of those old boys in blue and white pina-
fores were really grey-headed. They had none of their
books or slates with them, and, upon the whole, I
thought they were taking it rather easy. When I 'en-
tered one of the large stone factories, I found the ground
floor filled with these elderly lads, and began to fancy I
had walked by mistake into some extensive national
school for adult pupils. However, this was soon solved.
The men in pinafores were simply the factory labourers,,
long custom having given them these long habits, which ,
however useful, are far from picturesque.—Dickens s
Household Words.

MILITARY COMMAND IN NEW SOUTH WALES.—Major
General Sir Robert Nicido has 'aeeu appointed to command
the troops in New outla Wales.