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

THE SUN, LONDON, WEDNESDAY EVENING, DECEMBER 15, 1852.

two great branches of revenue, and, to meet a deficiency
which he himself creates, he threatens to lay violent hands
upon the funds of the Exchequer Loan Commissioners. In
fact, the right hon. gentleman has no surplus, either in the
first or second year, beyond what these particular funds
will enable him with difficulty to obtain. (Hear, hear.)
An appeal has been made which has not yet been answered,
but which I hope will be answered before the close of this
debate. I see the President of the Board of Control (Mr.
Herries) in his place. There is no gentleman in this house
who has had so long experience with reference to the
finances of the country. I firmly believe there is no gen-
tleman now living who understands all the minute details
of finance in this country half as well. (Hear, hear.) Now,
I will put it to that right hon. gentleman whether, with
all his long experience of finance under different admini-
strations he has ever known a budget opened to the house
in a period of prosperity with a surplus of 1,500,0001.
available, which would create for the first year a surplus
of only 400,0001., to be obtained in the manner I have
just mentioned : and which, under the most sanguine
view with reference to the receipts of the second year,
would yet leave no greater surplus than 400,000/. ?
I would ask, also, whether the right honourable gentle-
man is prepared to advise the house to pass a budget
which will leave the Exchequer without any surplus what-
ever, and which, as the right bon. member for the Univer-
sity of Cambridge has said, may shake the public credit to
its very foundation ? (Hear, hear.) I hope that, before
the close of the debate, we shall hear the opinion of the
right hon. gentleman on this subject. (Hear, hear.) I
shall not trouble the house with reference to several points
which have been touched upon by hon. gentlemen who have
preceded me. I thought that the hon. and learned member
for Kidderminster (Mr. Lowe) spoke with great force and
ability last night. (Cheers.) I hold that it is a most ob-
jectionable course so to deal with the great branches of re-
venue, that in the year in which you make your proposition
there shall be very little diminution of the receipt of taxes,
but that in the year next ensuing there shall be an immense
reduction of revenue. My hon. friend (Mr. Lowe)
described that system most admirably ; it is drawing bills
on popularity at a long date, and discounting them imme-
diately. (Cheers.) I must say that it is a transaction which,
as it appears to me, is not altogether worthy of a. Chan-
cellor of the Exchequer. (Hear.) I well remember a
speech which was made by the Chancellor of the Exchequer
upon the question of direct and indirect taxation, when he
broadly laid down the principle that direct taxation with
large exemptions is confiscation. The right hon. gentle-
man referred to this subject again the other night, but he
did not allude to that which I think I heard, and which,
having heard, I could not forget, that without large
exemptions direct taxation is impossible. Now, let us
try the plan of the Chancellor of the Exchequer in both
these particulars. Has he materially altered the exemp-
tions from taxation ? There is a great exemption—the
exemption of Ireland. Now, has the right hon. gentle-
man, accordirg to the strict rules of equity materially
altered that exemption ? What is it he proposes to do
He proposes to tax funds and salaries in that country, and
to leave all the realised property—land, and all charges
upon land—free from the tax, alone- with professional in-
comes and income derived from trade. The right hon.
gentleman proposes to do that which even that ardent ad-
mirer of direct taxation the hon. member for Montrose
(Mr. Hume) thinks somewhat too severe. In the same
year, by the same budget, at one stroke, he proposes to
bring down the exemptions in the income tax from 1501.
to 1001., and the exemptions as to house tax from 201. to
101. Now recollect that this is a great scheme for revers-
ing taxation in order to do justice to all parties. Take
the case of a clerk receiving a salary of 1001. a-year and
living either in London or Edinburgh. For the first time
vou will tax the income of that man about 21. 4s. a-year.
Well, he lives in a 101. house, and you will require him to
pay a house tax of 15s. Now the clerk living in Dublin
or Cork upon the same amount of income will not
be affected either by the income tax or by the house
tax. Well, on the other hand, Ireland pays the
malt tax and the tea duties. The only compensa-
tion you give the clerk in England or Scotland is to take off
a duty of, say 4s. a year from his tea ; and if he drinks ale
' he may gain by the reduction of duty to the extent of 7s. or
Bs. a year. You, therefore, upon the most sanguine view,
give him a remission of only 12s. a year in respect of indi-
rect taxation, while the clerk in Ireland, who pays nothing
either to the income tax or the house tax, gets all equal
benefit from your remission of taxation. (Hear, hear.)
Now, where is the equity of this ? (Hear, hear.) Is it a
system founded upon sound principles of equity, and doing
justice equally to all parts of the United Kingdom ? (Hear.)
But I may proceed still further. Let us try your new
schedules of the income tax. I presumed that, as the
Chancellor of the Exchequer attended for two years the
committee which inquired into the question of the income
tax, and as he had ample time to consider the forms of the
schedules as they stand, we might expect to see a perfect
model of equity and justice. (A laugh.) The right hon.
member for Halifax (Sir C. Wood) has said that he

thought the schedules :had been framed in haste, an,

perhaps, -without a perfect knowledge of their details, and
I must say I think that much still remains to be done, if
justice and equity are to be the rule of your new regula-
tions with regard to the income tax. Mines, colleries,
railways, canals. gasworks, are all included in schedule A,
and the property in that schedule will (pay 7d. in the
pound, while steamboat companies and joint-stock banks
are in schedule D, and are to pay sfd. in the pound. Now,
what is the greater certainty of capital embarked in a mine
or a colliery than in a steamboat company or a joint-stock
bank ? (Hear, hear.) Well, take the case of professions.
I will give you a case of two persons, both pm-suing pro-
fessions, and both enjoying about equal incomes. By a
fiction of law a bishop draws his income from land, and
has 5,0001. a year, and you tax him 7d. in the pound. A
judge has 5,0001. a year also for his life ; he is in schedule
D, and you tax him sid. in the ponnd. Is this, then,
your principle of equity and justice ? Take another case.
A widow receives 1601. a-year, charged on land in the shape
of jointure, and under the Government proposition
she would be taxed 7d. in the pound. We have heard of a
Mr. Moore—(great laughter)—who has 7,0001. a year from
a patent place which he contends is a freehold. You tax
the widow who receives 1601. a year charged on land at
the rate of 7d. in the pound, while Mr. Moore, upon his
sinecure of 7,0001. a-year, is to pay only 54d. (Hear, hear,
and loud cheers.) I ask, then, do your schedules combine
justice and equity? (H r. hear.) _Butlet TN try anether
rm. —naming property in land in the colonies, any person
having property in land in any part of Europe, any person
having property in the foreign funds, is to be charged
only sjd. Well, with all your care and anxiety for
realised property, you will find, in the very heart of
schedule C, which relates to fundholders, for whom you
profess the tenderest regard, the holders of terminable an-
nuities, some of whom lose their capital at the end of 1860,
and, while you only require the holders of realised property
abroad to be taxed Md., your own holders of terminable
annuities are absolutely, by your amended schedule, paying
7d. in the pound. (Hear, hear.) Take, again, the case of
Ireland. There is a most distinguished and eminent gen-
tleman, at the head of his profession, having honourably
risen by his talents, by his merits, and by his exertions, to
the high position of leader 'of the Irish bar. I won't pre-
tend to say what the amount of his income is. I have no
doubt it is as large as it deserves to be, but he, at the
head of his profession, the Attorney-General for Ireland,
is not to be taxed a farthing, while his clerk, who re-
ceives his briefs with 1001. a year, is to be charged 5.1 d. in
the pound upon his salary. (Hear, hear.) A tide-waiter
on Loch Foyle, with a small salary of 1201. a year, is to
be taxed sid. in the pound, while the Bishop of Derry,
living in his palace by the side of the lake, is not to pay a
penny. (Hear.) Now, hon. members for Ireland ought
to take care what votes they give upon this occasion. If
they are content to share with the other parts of the United
Kingdom in the gradual and safe reduction of indirect
taxation, as our growing means allot', they will simply
partake of the common benefit, but I warn them that, if
they give a vote adverse to the interests of the humbler
classes of Great Britain, the time will come when they
themselves will feel its consequences. Now, I must make
one observation applicable to the whole of this subject—
namely, in reference to this great question of the re-
lative merits of direct and indirect taxation. I hold that
the admixture of direct and indirect taxation is the sound
and safe policy of this country. (Hear, hear.) But that
admixture requires great caution, and the proportion of
it must be carefully adjusted. (Hear, hear.) Will the
house here allow me to observe, not in a taunting or angry
spirit, that Lord Derby has, with reference to this subject,
expressed opinions well worthy the attention of the house
at this particular. juncture ? Lord Derby in 1847 said:—
"By acting rigidly on the principles of free trade you
will introduce inextricable confusion into the finances of
the country."

Now, I do not say rigidly, but I will substitute for that
word "rashly and extravagantly," and will observe, that
if you act on the principle of increasing direct taxation
without great caution, but rashly, and in a way so that
this country will not bear the burden, you risk all the ad-
vantages of a moderate use of that species of taxation—
(her.r, hear)—and you will, as Lord Derby stated, involvq
the finances of the country in inextricable confusion.
(Hear, hear.) Again, in this year, in this very Parliament,
since we met, Lord Derby said :
"Free trade I take to mean, that you will not impose
taxes for the purpose of protection of individual and local
interests ; that you will impose taxes for the purpose of
revenue, and of revenue only : and that in the imposition
of these taxes you will have especial reference to lightening
the burdens which may be imposed on those articles that
mainly enter into the consumption of the great mass of the
community."

That is a very good principle ; and what is Lord Derby's
comment on it ? He says :
" Now, in that system I see much of advantage ; I do
not deny that I see much difficulty and future embarrass.
ment. I see great present advantage. lam not sure—God
forbid but I should be wrong— that that system may not
lead to future embarrassment by necessary changes in our
financial system."

Lord Derby sees danger in the extravagant application of
this very doctrine of substituting direct taxation in lien
of indirect taxation, and in pushing it to an immoderate
extent. (Hear, hear.) I may be allowed with perhaps
greater confidence still to refer to the opinion of the late
Sir R. Peel in respect to this matter. What did he say
with respect to direct and indirect taxation ? The very
last time he spoke on the income tax, in 1848 ; he thus
expressed himself :

"I am quite aware that there are limits to direct taxa-
tion ; and I do not agree with those who would substitute
direct for indirect taxation. I do not think that you could,
except for a special and temporary purpose, wisely carry
direct taxation to a much greater extent than you have
already carried it. No doubt hon. gentlemen say, Oh ! as
to public credit there can be no question ; but let the sys-
tem of taxation be revised ; let the burden be more equally
adjusted.' The feeling is, of course, unanimous as to pub-
lic credit. Well, Sir, but I would rather have the income-
tax in reserve before I come to consider this amended
system of taxation. Suppose the new system to be pro-
posed on the Ist of February next, with the certainty that
the income tax must expire on the sth of April. Now,
notwithstanding all the professions of your determination
in the abstract to support public credit, I have so much
dread of the failure of the new method of taxation, that I
should wish to have the income tax to fall back upon in
the contingency—the possible contingency— of your new
system not being relished, or not working successfully."
Thenan_
I say that your new system is not much relished,
d
it according to the principle of Sir R. Peel, I think
woad be better to have your income tax before you at-
,7lwPslyt:tellpaass
Now,
different propositions comprising your
those exemptions
• you say that there is every reason why
made with respect to the income tax and
the house tax Rh
entertain a different
be reduced. I venture confidently to
good reasons wh itflfieorent opinion. I think-there are very
by
8:17
I am of opinion exemptions should be maintained.
a._ear class having incomes between
100/. and 1501.
on
this country constitutes exactly
that class of per-jZs
f.tfiesel the greatest trouble in main-
taining their position. exactly the point where skilled
labour ends—where, if /
use the expression, the fus-
tian jacket ceases to be worn,
clothing of the people. and broadcloth becomes the
'4 , more or less, a class of per-
sons compelled by circumstances to maintain a position
somewhat higher than their income will allow.

(Hear, hear.) I will give instances in explanation of
what I mean—clerks in counting-houses—the humblest
clerks in county courts, many of the ministers of the
seestnatbinlio.shmiednriestliegirsonhainvetths country,oimaintan and
aposmitaion of
position
somtheewdhisat-
higher°than their, humble means will permit. (Hear, hear.)
And, then,
rn,awgclehrs, yielding,espectt indirect nth
in therectt gross,axation a
lah
revenue ve h
r e a
list of 12 of
32,369,0001. annually, which press heavily upon the class I
have alluded to. The first article is tea, and lam quite
ready to consent to your dealing with the duty on that,
because there are means to meet the reduction. The list
of the 12 articles is as follows--
"Ten, 5,902,0001.; spirits, 8,550,0001.; malt, 5,035,0001.;
tobacco, 4,486,0001. ; sugar, 4,175,000/. ; soap, 1,013,0001.;
Post-office, 1,046,000/.,—1 include that because the hum-
bler classes are relatively more interested in it than those
of a higher class,—corn, 508,0001.; coffee, 445,000/. ' • paper,
928,000/. • butter, 167,000/. ; cheese, 84,0001. In all,
32,369,0001."
That sum is raised on 12 articles of first necessity, which,
as I contend, press with peculiar severity in the shape of
indirect taxation upon that class on which you now pro-
pose to lay the income tax for the first time. It is easy,
you will say, to make objections ; but the view I take of
this matter is this—that you should have your machinery
of direct taxation complete and easy of arrangement, and
that you should not make the burden of it heavier than can
possibly be avoided in time of peace. (Hear.) I agree
in opinion with the right hon. gentleman the member for
Cambridge University, when he said, " You may talk of
militia, of naval preparations, of the increase of artillery
and batteries; but if you disorganise your finances and in-
dispose the people of this country to meet their burdens,
all your preparations are nothing when contrasted with the
mischief you have then done." (Cheers.) I say, have your
machinery of direct taxation ready, for, if the fatal neces-
sity should arrive of protecting the safety and honour of
this country, you must have immediate recourse to direct
taxation ; and I have that confidence in the spirit of the
people of this country, that if the safety of the nation or
the honour of the nation were in danger, I am satisfied that
they will not refuse to bear any necessary burden—(cheers)
—but, bearing it, they will take good care that you do not
prolong the contest. longer than the safety and honour of
the country demand. (Hear.) They will expect, too, that
the additional burden imposed on them should be strictly a
war tax. There is the experience of 1815 in reference to
this matter. A pledge had been given that the 10 per cent.
property tax should be a war tax, and no more. Never was
there a stronger Ministry than that of Lord Liverpool's
in 1815. The march to Paris had been accomplished, the
victories of Wellington consummated, and the British arms
were gloriously triumphant. The people of this country,
always generous, but having a great love for the solemn
observance of the contracts made with them, said; " This
10 per cent. property tax was a war tax—the war has
ceased, and so should the tax." Lord Liverpool's Govern-
ment entreated that it might be continued for one year
more, in order to be able to sum up the expenses of the
war ; but a great majority of this house, faithfully repre-
renting the feelings of the country, opposed the continu-
ance of the tax, and it was not merely reduced, but
abolished in 1816. (Hear, hear.) Now, I say, guided by
that experience, do not press unduly your direct taxation
in time of peace ; it is your great resource in time of war ;
and I entreat you, on these grounds, to pause before you
consent to the resolution now before you. (Cheers.)
Sir J. PAKINGTON would not follow Sir J. Graham
through all the details of his protracted speech, but would
advert to certain points. He denied that there had been
any change of purpose on the part of Government, but
urged that the resolution before the committee contained
only the principle that the house tax should be " dealt
with." (Murmurs.) Government did not intend to carry
direct taxation to any undue extent. Referring to a warn-
ing against such taxation, given by Sir R. Peel, and quoted
by Sir J. Graham, he reminded the committee that if the
whole budget were carried, the direct taxation of the coun-
try would be several hundred thousand pounds lower than
when Sir R. Peel used that language. He would not go
into the question of the refinement in bond further than to
say that in a few days due instructions would be in the
hands of the trade. Defending the Government for seeking
to remit the malt tax, he declared that the consumer
would be benefited by such reduction, for if only a
farthing a pot were taken off, that would make eight
shillings a year. Ho admitted that the Loan Fund had
been advantageous in former years, but said that, owing
to the change in the money market that fund was not
now resorted to. That this debate had been va-
rious was not to be wondered at, from the magni-
tude of the subject, but its confusion arose from the fact
that so many members of Opposition had risen to support
large portions of the Government scheme, and had ob-
jected to other portions from misapprehension. He felt
regret, not to say indignation, at allegations that the bud-
get had been brought forward in a hostile or revengeful
spirit. Members had, he said, no right to make such
charges. After addressing himself to some objections by
Mr. Cobden, he replied to the warning of Mr. Goulburn
and others, against endangering the revenue, by denying
that any such course was taken by Government, who were
bringing forward a large and comprehensive plan, cer-
tainly for adjusting taxation ; but not for creating a defi-
ciency. He should not have expected such a charge from
Mr. Goulburn, who had been a member of Sir R. Peel's
Cabinet at a time when he was tampering with the re-
venue of the country. The accusation that Government
was setting class against class was the most unfounded
that could be advanced, as the Ministerial plan was
calculated to produce an exactly opposite effect, by putting
an end to the sense of injustice. He retorted the
charge upon gentlemen opposite, and excited great mirth by
arguing from a mistake as to what Mr. Bright had said on
a previous night about certain agricultural orators having
declared they would rather march on Manchester than on
Paris. Having been corrected by Mr. Bright, ho proceeded
to eulogise various portions of the budget as likely to bo
greatly beneficial to consumers. In reply to Mr. Glad-
stone, he said that from the time of Mr. Pitt the income
tax had always touched the funds, and denied that the
la#eraareeel,e,epeAserhe taxed in a different manner from
the apparent inequalitiSitJ,tiSam.—Tfig
Government, ho remarked, was threatened by four distinct
parties, who thought they could combine against it ; but
he doubted the success of such combination, or its appro-
bation by the country. It was held together by a
rope of sand. He believed that the Government might
safely appeal to a majority of tho house in support of
the principles they advocated ; and he considered that
the attempts to excite agitation against them, even
in the large towns, had signally failed. He should
wait the result with perfect confidence and content.
Mr. CROSSLEY said that ho had promised his consti-
tuents at Halifax, that he would not lend himself to any
faction, for the purpose of turning out any Government.
The only reason, therefore, why he opposed the budget of
the right hon. gentleman was, that he did not believe it
was founded upon correct principles.
Sir A. COCKBURN moved that the chairman do report
progress and ask leave to sit again.
Lord J. RUSSELL said that before the question was
put, he wished to ask a question of the right hon. gentleman,
which seemed to him of the utmost importance to the con-
clusion of this debate. He wished to know on what propo-
tmitctshilaioartxenniaoedei;c4,,i:::the Government meant to take a division. He
thought the committee were entitled to know what their
propositiono
ftaxation.
totbr
tomula
nbtnetafe,tfdttonieephibx
nmsuoaeaontslette_wpr
merely
differencehw
nreeelaogryrntsp
eeehnodaottemrsnuhxretemeetttiarohfeecaenposerrtrlseiesatnsnrletr
kehyte, hceoos
otte,elhuhvel extension
oeeiui
proposition was to be. He certainly had understood that the
r
existing house tax was to be doubled, as well as extended
to houses of the value of 101. But he had heard in the
course of the evening expressions which seemed to imply
that that part of the proposition which went to the doubling
of the house tax was to be abandoned, and that the only
ofwtohule area
of
an
nt,hnni
ceedtpefhaae reowtosatf
eeshrhpeneteoa
nrdhcl
Neeeevads
toerrtoornedeofdatsehsottt:fhmourei
fefe.:
entviht.esar
Government
necessary,
would
housverye
budget. tax,
important
that the whole plan of the Government depended upon
the resolution being retained in its original form. As he
had understood the right hon. gentleman, the sum of
150,0001. would be all that would be obtained by
ex-
tending the house tax at its present rate to h
101. annual value, and the sem raised from an additionaleeeof
rate of daty would be necessary to make up the
defi-
ciency occasioned by the reductions in the budget. He
could not but suppose, therefore, that the proposition of the
Government was their original proposition, but, at the same
time, what he had heard that evening, and especially from
e
the right honourable baronet the Secretary for the Colonies,
induced him to doubt whether the proposition for the in-
crease of the house tax was meant to be insisted upon, and
if so the whole of the budget viould be left in an uncertain
state. dtxtotfh tuio the
alteration

The CHANCELLOR of the EXCHEQUER : I wish
that the vote of the committee should be taken on the first
resolution, and I shall consider that vote decisive on the
whole budget.

An Hori. MEMBER : On what propositions aro we to
vote?

The CHANCELLOR of the EXCHEQUER ; All the
propositions on the table.
Mr. GLADSTONE observed that nothing could be more
clear or intelligible than what had just been stated
by the right honourable gentleman. He said that
he wished the vote to be taken on the whole of
the resolutions, but he (Mr. Gladstone) apprehended
that the chairman had not yet put the question to the
committee on the first resolution, but on the preamble of
the first resolution, and on a sentence which was in itself
incomplete. If the question were put on the first resolu-
tion, the committee would not have the slightest difficulty;
but it was important that they should know whether they
were really going to vote on the whole of the first resolu-
tion, although, in point of form, they were going to vote
on the preamble. If they were to vote on the first resolu-
tion they would know what they were about, but if on the
preamble no man could know what he was about when he
voted. (Hear, hear.) As this was a very awkward posi-
tion to occupy, it appeared to him to be very doubtful
whether it would not be desirable to let the vote on the
preamble pass sub silentio—(hear, hear)—and to take the
division on the first resolution.
Mr. Wi. MITiES said it was understood that the first
vote was to be taken on the principle of the budget, re-
serving entirely the question of detail. He did not mean
to pledge himself to details in voting for the measure of
his right hon. friend, and he hoped the house and the coun-
try would distinctly understand that the ensuing division
would be taken on the principle of the budget only.
Sir C. WOOD remarked that that portion of the resolu-
tion which had been put from the chair simply repealed the
existing house tax for the purpose of substituting other
duties, which were stated in the following part of the reso-
lution, which declared that a shilling in the pound on shops
and eighteenpence in the pound on houses should be im-
posed on all shops and houses of the annual value of 101.
The preamble declared that the existing duties on houses
should be repealed; but did anybody in the house wish
that, unless some other duties were substituted ? That
which followed the preamble related to the extension of the
house duty to houses of 101. value, and to the doubling of
the tax. That was practically the substantive proposition
before the committee. (No, no.) His hon. friend the
member for Lambeth had moved an amendment, which he
was persuaded to withdraw by the hon. member for Mon-
trose, for the purpose of saying aye or no, whether the
house tax should be extended and doubled. All the com-

mittee wanted to know was, on -what question they were to
divide. If the Government meant to say that they had
abandoned the notion of doubling the house tax they should
say so, and put their resolution in a suitable shape.
The CHANCELLOR of the EXCHEQUER thought

that he had frankly answered the appeal of the noble lord,
and it appeared to him that the noble lord was perfectly
satisfied, although others might be captious. He said that
the Government would go to a vote on the first resolution,
and that they would consider the decision of the committee
on that vote as con clusiVe upon the budget. The resolution
embraced not mere2y the extension of the area of taxation,
but the increase ot: the house tax, though he would not
bind either himself or the house to numerical details.
CoIoneISIBTHO RP, amidmuch confusion, said he would
give his support to. the budget of her Majesty's Government,
and if there was one feeling which induced him to do so
more than another, it was that he would not see the Go-
vernment made war against by a phalanx of men who were
seeking to climb up to office by no principles at all, but
were actuated by naere party feelings unworthy of gentle-
men and of that house.

Lord J. RUSSELL expressed himself perfectly satisfied
with the declaration just made by the right honourable gen-
tleman the Chancellor of the Exchequer. (Cheers.) As the
debate would be adjourned to Thursday, he trusted the
house would be prepared to come to an understanding that
the debate should close upon that day.
The CHANCELLOR of the EXCHEQUER concurred
in the suggestion c.l* the noble lord, and hoped that gentle-
men on both sides of the house would adopt it.
Mr. V. SCULLY complained that the Irish members
tad had no opportunity of expressing their opinions on the
subject, and hoped that some opportunity would be afforded
for their doing so before the close of the debate.
After a few words from Mr. MACGREGOR on the sub-
ject of the adjournment, the debate was adjourned to
Thursday next.
Several unoppo,sed returns were ordered, and leave was
given to Mr. Deed es to bring in the Parish Constables Bill.
The house then :adjourned at a quarter to ono o'clock.

that if hon.l members would divest their minds
of all narrow views they might find a remedy for the
evil before the bill came out of committee, and he trusted
they would not be deterred from doing their duty by any
feuds and threats, for, if the best bill in the world were
drawn up, it would be described as intended to extermi-
nate the serf hordes, to make room for the Anglo-Saxon
in Ireland. The state of the law between landlord and
tenant was such that it appeared to him that something
must soon be done to place matters on a more satisfactory
footing. (Hear, hear.)
Sir J. V. SHELLEY thought the present debate was
unnecessary, as the Government had, in a very fair man-
ner, consented to adopt the same course with respect to
Mr. Sergeant Shee's bill as their own—namely, to refer
it to a select committee, where the whole question of
tenant right should be fully discussed. He himself repre-
sented a great constituency, and he thought he should
be neglecting his duty if he did not express his thanks to
the Government for the desire they had evinced to do
justice between landlord and tenant in Ireland. He
believed that the same feeling was entertained through-
out the country, and he trusted that the inquiry of the
committee would result in some substantial benefit.
Lord NAAS considered that the bill of Mr. Sergeant
Slice was antagonistic and incompatible with the bill pro-
posed by the Government, and that it could not pos-
sibly become law ; but the Attorney-General for Ireland
thought, as it referred to the same question, it might be
discussed with advantage before the committee. The
principle of Mr. Sergeant Shee's bill had been over and
over again rejected by the house, and he conceived the
only object of some of the hon. members opposite was
to transfer the discussion of the whole subject to, a select
committee. The hon. member for 'Meath had totally
misrepresented or mistaken the real state of . Ire-
land ; for he (Lord Naas) was -cotriincecl that the
darkest hours of Irish history had iassed, And -that the
improvement of the country was 'mit 'Only gradual, but
rapid. (Hear.) Poor rates, had diminished, good
prices were obtained for the produce of agriculture,
crime had diminished, and a wholesome system of emi-
gration was going on. (Ironical cheers.) Though he
could not but look with sorrow on the number of per-
sons who were leaving their native country, yet
ho recollected that by doing so their condition
would be materially informed. They were leaving
misery and wretchedness for; wealth and plenty,—they
were leaving potatoes and salt and water for bread, beef,
and beer. (Hear, hear.) The honourable member
for Meath had attacked the landlords of Ire-
land ; now, though there were good and bad in all
classes, they did not merit the wholesale condemnation
which he had heaped upon them. The tenantry had
derived great and solid advantages from the conduct oftbe
landlords, and he believed there was no body of them
who would not admit it. The hon. member had also
said that the reason why the samOagricultural improve-
ments had not taken place in Ireland as in other
countries, was the highness of the rents. (Hear.)
Now, the whole movement against the measures of
the Government might be attributed to that. The real
object of it was to do nothing else than to
lower the rents now paid by tenants. (Hear, hear.)
He believed that the bills of the Attorney-General would
give great satisfaction to a large body of the Irish tenan-
try. The difference between it and the other bill was this,
that the Attorney-General established the principle that
_compensation to tenants should solely depend on the im-
provements ; while, Mr. Sergeant Shee founded his bill
on the tenant right in Ulster, which did not depend in any
degree on improvements. He (Lord Naas) thought the
claims of the tenants were irresistible, and that legisla-
tion was absolutely necessary. (Hear.) All his
sympathies were with the tenants ; and he trusted
that some measure would be passed to secure to them
the fruits of their industry. (Cheers.)
Lord MONCK considered that the bill of the At-
torney-General was a great improvement on those
formerly introduced, which he attributed to agitation
out of doors, but he thought it was too complex in its
details to effect the object which he wished to accomplish.
Mr. WHITESIDE said that notwithstanding all the
discussion, the bill of the Attorney-General appeared a
good one.
_ _

After a few words from some other hon. members, the
bill was read a third time.

The other orders of the day were then disposed of, and
the house adjourned.

CENTRAL CRIMINAL COURT.-THIS DA Y.

OLD COURT.
(Before Mr. Justice Wightman.)

The second edition of the calendar, issued this morn•
ing, contains the names of 83 prisoners, being an in•
crease of eight over the number in the first edition.

FORGERY.

Wallace Harm/, 30, law student, who was remanded
from last session, was indicted for forging and uttering
orders for the payment of money, with intent to defraud
Mrs. Wood.

Mr. Huddlestone conducted the prosecution, and Mr.
Parry appeared for the defendant.
Mr. Huddlestone detailed the facts of the case to the
jury. It appeared that the prosecutrix was the widow
of a gentleman, who had taken his degree as doctor of
medicine in Scotland, but who did not follow his pro-
fession, devoting his time entirely to literary
pursuits, from which, however, he only obtained
a very precarious income. While he was alive
he was acquainted with the prisoner, who represented
himself as a member of the legal profession, and then
occupied chambers in the temple. About the time of
their first acquaintance, he had issued an address to a
borough constituency, with the view of entering Parlia-
ment. Being on terms of great intimacy with Dr. Wood
up to his death, which occurred on the 25th Dec. 1850,
he offered to assist the prosecutrix, who was then in
great distress, in the management of her affairs. She
was the daughter of a Glasgow merchant, and her 1..-
band had effected his life, which wc.,3 held by
QOM() poison in Glasgow, who had advanced some money
upon it. She accepted the services of the prisoner, and
he went to Glasgow, and obtained the balance due on
the policy, amounting to 841. Ho also made an appli-
cation on her behalf to the managers of a fund which
was established for the benefit of the children of
Glasgow merchants, and got from them the sum
of 1501. Having got the money into his possession,
and returned to London, he doled out to her small
sums of about 2s. a-day, and, of course, a considerable
portion remained unpaid. The question to be decided
in the case was whether the prisoner had placed the
prosecutor's name to the cheque, and, if so, whether it
was done with a felonious intention. It turned out that
Mrs. Wood was entitled to one-third of some property
in Bishopsgate-street, Glasgow, and he suggested to her
that it would be desirable to sell her interest, and pur-
chase an annuity with the proceeds. She gave him
authority to act on her behalf, and he negotiated the
sale for a sum of 2141. He then said it would not be
safe to keep so large a sum by her, and she consented
to invest it in the Commercial Bank in Henrietta-street,
Covent-garden, where it was eventually deposited in
the joint names of herself and the prisoner, with the
exception of 41., which she kept for her own neces-
sities. Two hours after it was paid in, he returned
to the bank and presented a cheque signed by himself,
and apparently by the prosecutrix, for 251., and he with-
drew that sum. Two days afterwards he presented a
cheque, similarly signed, for 851., and on the ensuing day
another cheque for 311., both of which sums were paid to
him by the bank ; an he withdrew different amounts
from time to time, by the same means, until the whole
of the money deposited was gone. None of the cheques
were signed by Mrs. Wood, and she was in perfect igno-
rance of what he had done, until her suspicions became
excited and she inquired at the bank, when she discovered
that the money had been wiThdrawn in the manner
described. The prisoner was taken into custody in a
small back attic in Apollo-court, which he rented, and
several papers were found upon him showing the part he
had taken in the above transactions.
Mrs. Wood deposed to the above facts at considerable
length.

In cross-examination she said she received in instal-
ments from the prisoner, at the rate of about 12s. a
week from the time of her husband's death. He had
also advanced her husband small sums at different times,
during his life. Her husband had formerly been medical
man to the family of the prisoner's father. He had ob-
tained sums from his friends on their behalf, but he never
gave them to her. I never knew that he signed receipts
in my name. I never said to the servants that I should
have starved if it had not been for Mr. Harvey. He
told me he had received 841. 10s. from the insurance. It
was in June, 1851, he first told me he had received Si.
on my account from the Merchant Fund. First knew
that her money had been drawn out in July last.
Mr. Parry addressed the Court at great length for the
defence, stating that the prisoner had acted in a perfectly
business-like way in his transactions with the prosecutor.
Mr. Parry then proceeded to call witnesses for the de-
fence ; after which,
Mr. Cockerell addressed the jury for the prosecution,
imputing perjury to the witnesses for the defence.
The learned Judge had just commenced summing up,
when we went to press, and it was expected that the ver-
dict would not be delivered until a late hour in the
evening.

NEW COURT.
(Before the Recorder.)
BURGLARY.
William Roger; 18, and Edward Jenner, 21, pleaded
not guilty to an indictment charging them, in company
with a third person, not in custody, with having bur-
glariously entered the dwelling-house of Daniel Salter,
Hammersmith, on the morning of the 11th of Novem-
ber last, with intent to steal therefrom three coats, and
other wearing apparel, value 51. and upwards.
Police-constable Weston, 75 D, deposed that on the
morning in question, a little after four, while on duty,
he saw a light at the side door of the prosecutor's house.
This aroused his suspicions, and after standing a few
moments, he looked through a window and saw the two
prisoners, in company with a third person, enter the
scullery. Jenner had in his hand a light,. Witness
then went round to the front of the house, when they
put their light out just as he got to the door. Witness
gave an alarm, when some one inside the house called out,
" It's all right, it's only the servants." Witness imme-
diately afterwards heard the front door open, and Rogers
came out, followed by Jenner—both without their shoes.
Witness followed and captured Rogers, when he had
run about 200 yards ; but Jenner got away. Witness
took Rogers back to the house and gave him into Mr.
Salter's hands. On looking about, witness found three
pairs of shoes in a basket, standing outside the side door.
Rogers claimed one pair, and asked to be allowed to put
them on. On a further search, witness found the goods
mentioned in the indictment rolled up together, and lying
in the passage. The prisoners had evidently effected
their er trance through the water-closet window, Which
was partly wrenched off its hinges.
Evidence having been given ,with reference to
the subsequent apprehension of Jenner, whose feet

shael I
were found to correspond with one pair of the
found on the step of the door. b the
'Termer denied having had anything to do wit 34 Do
robbery, as he was in bed at the time, but he call
witnek se 3,

The jury found the prisoners guilty.
A previous conviction was proved against 4'l vs
under the name of Mock, and two summary cony iic

against Jenner. traPV
His lordship sentenced both the prisoners to be

ported for seven years.

ALLEGED FELONY.
James Butcher, and James Butcher the younger, fbS Ith; er
and son, pleaded not guilty to an indictment dial
them with feloniously stealing, from a beer-house in F te4,
street, a beer engine and sun other fixtures, value l'tv,
Mr. Robinson, in stating the case fnr the prosecur 4,
made reference to a third party, named Mullins, inch la
in the indictment, but not in custody, who, it apPel-
oz re d
had hired the beer-house from which the articles na
were alleged to have been stolen, of thd prosecutor ye
clause being inserted in the lease making the fix ,
property of the lessee at the end of six months, m
hip ti
sideration of certain payments to be made by he y
Mullins left the house ; and a feW days after the prisee
ers were found in the act of removing the f
tures in the open day, and were given into custo
be
by the prosecutor. The case was twice tried at
Guildhall police court, and finally dismissed, the j
soners stating that they had purchased the articles
Mulling, the lessee. 101
The Recorder said the question seemed to him to
one merely of disputed right, and ought not to II
been brought before the court at all.
Mr. Robinson contended that there Was at least
ficient evidence to go before a jury. ;05
The Recorder, however, took aontrary view.
gold
was no foundation for a charge of felony, and he c s
not sanction any expense upon the county for to 4e
prosecution. He therefore ordered the prisoners
discharged.

STATE OF TRADE.
(From the Manchester Guardian of this del
re
MANCHESTER, Dec. 14.—The American advi' rer
port a giving way during the last week of ie. to Or
lb. in the cotton market at New York and Ne A re
leans ; but the freight to Liverpool had risen to I t5"0,,e,15
lb.—counterbalancing the decline of price. Tile, 1.9
receipts were 116,085 bales against 67,110, and bi
receipts exceeded those of last year by 273,120 l :401''.
The estimates of the yield continued to run P
3,000,000 bales. Violent rains had occurred in • " ty,
parts, whether or not in the cotton growing St' hfc:
mains to be seen. That the accounts from Engl iso
not caused a greater fall in the American 1112.-I':et,;e
circumstance that has rather aided the t ,115
to pause in the course of decline, wll6ell 064 i
just beginning to show itself in the Liverpool lin 1,00
where cotton is not to be had at the lowest ofs,
~
of last week within 1-16 d. to id. per lb. In our
market, the downward tendency appeared to be a, V
on Saturday ; and the inapres-ion above referred ;
having been produced by the transatlantic ney'l
contributed to a slight recovery of steadiness. LAI 4 oo:
buyers could operate on terms which are eifiv
practicable to-day, or not to the same extent. 01e,
more particularly the case with some descripi 0°
warps. But, beyond this, there is no improvem(s
the business of the day, both in yarns and go( 15' tele
been altogether very inconsiderable. We have, :ioe'
graphic announcement that the Bombay 'Dart
tive, but the letters have not yet come to has iil,OP
have some little business doing in India yarns al a ?;foeli
ROCHDALE, Dec. 13.—There has been an e: :1
dull market to-day, and the demand for prices h °ll'°
more limited than that of the previous Mondro T. 401°
wool market is much the same as it has been'
weeks past, both in demand and price.
MACCLESFIELD, Dec. 14.—There is no new f (KO
note since our last report ; the sales made of s 13,7;0'
by our manufacturers during the last week are dens
Thrown Silks—The market is very bare of fine ;,“ to°
tions of Bengal trams and organzines, which co gr, Litio)
request for shipment to the continent. Then ;1501'
little more doing in China throwns for the ho:
Raw Silks—The market is quiet, without any : ate
in prices. ofl,
HUDDERSFIELD, Dec. 14.—We have no than; ;3e Oc"
importance to report in our market this week ; 4(.11011
had an average one for the season. Job lots ; 01'00
tinue to be bought up at prices that are fax fr fed
remunerative. Some of the shipping houses 0r0,31',,
busy with orders both for the American and ( Pile)
markets. The wool market is firm, but not
being done in the staple article. ,4
HALIFAX, Dec. 14.—We have had very f
chants in our piece hall to-day, and scarcely al i 9 y
either plain or fancy, have changed hands. Vi
market has not undergone any material alteral
higher rates asked by the spinners check bush iesisv.
the advance which they are able to obtain is ; P°o,,
ficient to cover the increased cost of the 3 035
rial. There is not much activity in the wo. »
The The quotations gradually creep upwards ; t`',s
prices demanded by the staplers deter the spi ape' tl,3'
purchasing, except to supply immediate want
run out of stock. li
BIRMINGHAM, DEC. 13.—The trade of Birulin
active. The hardware trade have more orders cs'far:i
books than they can execute, and find thernselve:l,!le
rially embarrassed in the scarcity of raw meter-J.:116
the great advance in the prices. In addition to
g.
which has taken place in iron and copper, the al ,din
tin, which constitutes an essential ingredient in J 3::;,
ham manufactures, is rapidly increasing in Prs'
prices being upwards of 2/. per ton above WO
week, and a scarcity of the article in the market'
ported.

111_A1iRE2' NEWS-O'lllS D.Alrj

•
Of)! CORN EXCHANGE.
- t -00:
The supply of English wheat in to-day's mailo ,ti e
limited, and greatly out of condition. The (10.,n0itii•
by no means so active as on Monday, yet a stt ouY ,1 `ea.
was doing, at fully that day's prices. For :forsOrrroviy
very several transactions took place, at extra ato el.' ill, 0
Only 2,190 qrs. of foreign wheat having .come; vieo
show of samples was very moderate. Most h inu' 01,1
fair request, and quite as dear as last week. I/
ill
Floating cargoes of wheat and beans were gene 119
e
for enhanced quotations. Pit
There was rather more doing in barley an' I intati of
change took place in value. rice 4
We had an improved inquiry for oats, the• v 003
which were 6d. per qr. higher. ili 50,9
Beans and peas were a slow sale, but floor ! W 3-,. 0
request, and the top price of English was 46 0. Pc.
ARRIVALS THIS WREN. filo
I Wheat. 1 Barley. Malt. (k Its'
} '0
1,280 2160 1,540 740
...- I 2,1'
'7OO

English ..
Irish ....
Foreign ..

2,190

BORUG HOP.
For all kinds of hops,O the H demand is 1(34 3 9col'
prices, however, very little change has taken ...rdtbc",, .

WIIITECHAPEL.
fAtilel6'.
Mutton sold readily at an advance in the
aAio
2d per 81bs. Other kinds of meat were r Lers'2o
from 2s 4d to 3s 6d ; mutton, 3s 4d to 4s 4d ; ,743'
3s 10kl; pork, 2s 6d to 4s per Blbs by the care a s°•