The Sun.
London, England, 1852-12-15 00:00:00

_

LONDON, WEDNESDAY, DECEMBER 15, 1852,

The debate on the Budget has again been ad-
journed. It is impossible to deny the propriety
of such a course, when, at the termination of the
evening's discussion, some doubt appeared to have
been entertained as to the real question before the
House—a doubt which to this moment has not
been altogether removed. The desire of Ministers,
and the general intention of all parties, has, un-
questionably, been to deliberate on the principle
of the entire financial scheme, without being in
any degree committed to the details. The re-
solution on which the decision of the House
is to be taken, however, applies to only
one portion, and that by far the most ob-
jectionable of the whole project—the intended al-
teration in the House-tax. It is, however, so worded,
so vague and uncertain in itself, that it requires ad-
ditional explanations as to its objects. The
strongest opponent of the House-tax might freely
vote in favour of a proposition which would com-
mit, or bind him to nothing—which is just as
consistent with the reduction as with the increase
of the impost,—which merely determines that the
House 'Duties payable under the 14th and 15th
Victoria, c. 36, wall cease, and determine that,
in lieu thereof, there shall be granted and made
payable upon all such dwelling houses " certain
other duties."
These substituted duties might as well be 3d.
and 2d. in the pound, or an uniform rate of ld.,
as 18d., and Is. Nor is there anything to show
that the exemptions are to be diminished, or in
any degree varied. It merely authorises a deal-
ing with the tax. What, then, is really meant
by the resolution We are obliged to accept the
issue tendered by the CHANCELLOR, and that has
been variously stated. In the first instance, in
answer to the Hon. and Gallant Member for
Westminster, he declared that all he asked was,
that the House would allow the Government
"to bring forward measures of financial
reform (not merely with reference to the particu-
lar plans proposed), which depend upon the coun-
try being agreed to bear a certain quantity of di-
rect taxation." The Right Hon. Gentleman
added—" I do not ask any gentleman to be in
the least pledged, by the vote he may come to to-
night, to any details of this resolution. I only
ask you to agree to this—that the area of direct
taxation should be extended."
If this were the only point in dispute, it would
'be carried by acclamation, at least by an over-
whelming majority. Every fiscal reformer is
Pledged on the subject, which has been strenuously
advocated for many years, and the opposition to
which by Sir CHARLES WOOD led to the overthrow
of the Whig Government. We cannot, indeed,
conceive how any person who voted in favour
either of Mr. VILLIERs's resolution, or Lord PAL-
-10.121.5T
°X 13 amendment, could refuse his sanction
to a
, Proposition essential to the further extension
t be
wise and judicious policy which, whether
denominated est: inated " unrestricted competition," or
by its
certainly
obl-ta.°lli" appellative, " Free Trade," has
inoerid. the sanction and adhesion of
the • great
of the community, as well
within as witholltYt
Westminster. the walls of the Palace at

But another question
xationthen arises as to theparticu-
lar form of direct tan do this resolution•
is
applicable. We are
aiuY desirous of the
ti inJudiciousth.
substitution of an equitable
mate:
system of
.impostei
direct taxation for many of
that now fetter the industry and,
teriorate the prosperity of the country ri all)lyt de-
are strongly opposed to anything that win uprwess
unequally on different descriptions property,
The ,
- roperty.
The House-tax appears to be unjust in
Principle,
and unfair in practice. If it were simply a tax
on occupiers, it might possibly be defended ; but
it practically falls upon the proprietors, not per-
haps of the ground-rents, but of the houses erected
thereon, which are, generally speaking, held for
limited terms by those who have invested
their
capital in creating additional house accom-
modation for the middle classes. It is notorious
that persons about to select a dwelling, inquire,
not merely the amount of rent, but also of rates,
taxes, and other outgoings incident to the occu-