The Sun.
London, England, 1853-05-14 00:00:00

informationthat
house, with
that respectthe
hon.t o
whicht
he opinions furnished
o f very
members valuable
_ of
of such a coarse of legislation with „,
gentleman held opinions fothisnatreur,e—ardhetowariaseinniftanrevouras
eftst..
,per
woolq uaanrrtie r,
batternew milkaat
i sc. h
pare ee l aht
.
would keep wheatpeart
in proportion. With respect to the
fromeae h, Balls
a. toot
h 62;
produce.
, main proposition of the Chancellor of the Exchequer of ex-
I tending the succession-tax to all descriptions of properly, he
believed to be wise, just, and beneficial. There was probably
no matter of taxation in, which the people of this country,
especially the town population, were so much interested as
in this question of the legacy duty ; and the Chancellor of
the Exchequer had adopted a very sagacious mode of carry-
iniF the unpalateable income tax through Parliament by
tying it up with this proposition of the legacy duty.
(Hear, hear, and a laugh.) Though he agreed in the
proposal to extend the legacy duty, yet he thought the
right hon. gentleman was in danger of introducing a prin-
ciple almost as unjust and difficult to defend as that which
he had undertaken to overthrow, for he proposed to extend
the legacy duty in such a manner as afforded a confirmation
which he (Mr. Bright) never expected to come from that
(the Ministerial) side of the house, to all the statements
made on the other side with respect to the excessive bur-
dens on land. As to the income tax, the Chancellor of the
Exchequer had not exerted his powers of mind to carry out
some discriminating mode of assessment such as the coun-
try required ; but when he came to the legacy duty, all the
powers of his mind were bent in that direction, to show
that, while the country was in the expectation of seeing
all kinds of property equally subjected to the duty, one-half
of the land ought to be, and was to be, exempted. The
right hon. gentleman had not ventured to touch the probate
duty, and he (Mr. Bright) did not blame him for that, be-
cause he knew a Chancellor of the Exchequer could not do
everything at once ; but he took it for granted that at
some future time the probate duty must either be taken
off the property that now paid it, or be extended to that
class of property which was now exempted from it. (Hear,
hear.) He rose, principally, however, to enter his protest
against the general principle of the Chancellor of the Ex-
chequer in charging rateable property only one-half of the
legacy duty ; and he wished it to be distinctly understood
that he was not to be foreclosed in future from urging his
views upon that subject. He had asked a question
last night as to which side of the line, with regard to
this tax, railway property would be ranked—whether it
would be taken as rateable or non-rateable property ; and,
though the Chancellor of the Exchequer could not at the
time answer the question, he thought he rather intimated
that it was a description of property which should be
charged with the whole duty and not one-half only. Now,
railways paid a larger share of local burdens than any other
description of property in the country, and it would be scan-
dalously unjust to say that railway property should pay a
larger sum to the succession tax than rateable property.
(Hear, hear.) The Chancellor of the Exchequer said
nothing about mines. He believed mining property was
not rated to the poor, and they would require to know on
which side of the line that property was to be placed.
There was also the property of growing timber. On which
side of the line would that be placed ? He mentioned
these things, first, to call the attention of the Chancellor
of the Exchequer to them ; and second, to show him the
line he proposed to draw between rateable and non-rate-
able property was one that would involve him in consider-
able difficulty. (Hear.) The principle of a life interest
adopted by the Chancellor of the Exchequer did not seem
to him to be just, because he thought the amount only of
the property, and not the age of the person succeeding to
it, should be taken in the imposition of the tax. (Hear.)
He might refer to the property of corporations as also bear-
ing upon this question. There was the property of the
London companies in the north of Ireland ; there was also
the property of the Church, and various others that might
be named. They paid income tax, and were secured by law
and rendered safe by the protection of the State, and it ap-
peared to him that, unless they adopted the monstrous
principle that they should pay no tax whatever, they had
no excuse for exempting them from the tax en successions.
(Hear.) It might be said that property of this kind did not
pass iato new possession by death. In one sense this was
true; but last night the Chancellor of the Exchequer took 30
years as the time at which property was, generally speaking,
in the hand of one 1 generation ; and, upon that principle, he
(Mr. Bright) did nob see why, every 25 or 30 years, a cer-
tain percentage should not be taken from this description of
property for the purposes of the State. (Hear, hear.) In
the case of bishops and rectors succession really came by
r,death. The property went into the hands of the state, and
the state, through the Lord Chancellor or the Prime Mi-
nister, put some bishop or rector in possession of the pro-
perty for life. Now, that was a property which ought to
pay its fair share of taxation. (Hear, hear.) There was
no property which required, more the defence of statute
law to maintain it in its present position than that pro-
perty. (Hear, hear.) The hon. baronet below him (Sir
R. Inglis) would not object, he was sure, to his referring
to the opinions of Vattel on this subject, who observed
that there was no property which could be more fitly de-
voted to the service of the State than church property,
because such an appropriation must be highly acceptable
to God. (Hear, hear.) In conclusion, he gave the Chan-
cellor of the Exchequer credit fur the courage he had
manifested, but, at the same time, he believed that the
country, from one end to the other, was of opinion that
this tax on succession should be imposed equally on every
description of property. (Hear.)
There were loud calls of " Withdraw," and the gallery
was cleared, but no division took place.
Mr.• DISRAELI said, it was of the utmost importance
that the subjecs matter of this resolution should be fully
discussed, and be wished it to be understood that the dis-
cussion had only as yet commenced. At the same time he
should be sorry to move the adjournment of the debate,
and had therefore advised his friends not to oppose the
resolution, in order that the Government might be enabled
to bring in their bill. His object in doing so was, that an
ample discussion might be taken on thu second reading of
tho bill. (Hear, hear.) . .
The resolution was then agreed to, and the house
resumed.

- -
CIVIL CONTINGENCIES.
The house then went into Committee of Supply, when
a vote of 50,0001. was taken on account of civil contingen-
cies, and the house again resumed.
CUSTOMS, tic., ACTS.
The .CHANCELLOR of the EXCHEQUER said he
wished the house to go into committee on the Customs as
well as tin. Assessed Duties Act. His object was to give
effect to the intention he had stated of passing the resolu-
tions relating to the assessed taxes in a general form, in
order that he might be enabled to bring in a bill and place
the plan befere the house in a more complete shape than
could be done in the form of resolutions.
Tho resolutions having been put from the chair,
Mr. C. BERKELEY wished the Chancellor of the Ex-
chequer to explain the manner in which the clog tax was to
apply to packs of hounds. (Laughter.) Would a master
of hounds be assessed 12s. for each hound, or would he be
permitted to compound for his pack, as heretofore?
The CHANCELLOR of the EXCHEQUER stated, in
reply, that when the bill came before the house, the hon.
gentleman would find that it did not alter the existing
system as regarded the assessments for packs of hounds.
(Hear, hear.)
Sir F. KELLY wished it to be distinctly understood,
that members on the Opposition side allowed the resolu-
tions to pass unquestioned merely to facilitate the progress
of public business, and that they would feel themselves at
liberty to oppose the bills founded upon them when they
should be introduced.
The CHANCELLOR of the EXCHEQUER took that
opportunity of stating that he had that evening placed on
the table an amended copy of the Customs resolutions,
which would be printed and circulated to-morrow.
Mr. BRIGHT hoped the right hon. gentleman would
consider the propriety of getting rid of the absurd duties
upon armorial bearings and hair powder. (Laughter.) Of
course, he could have no personal interest in the matter—
(a laugh)—but the duties in question were not unfrequently
the .cause !of annoyance and vexation to individuals. A
person would sometimes seal a letter with a seal bearing
the impress of some animal which could not be found in
the earth or out of the earth, and forthwith he was called
on by the surveyor to pay the tax on armorial bearings.
When we were levying taxes to the amount of 50,000,0001. or
60,000,0001. a-year we ought to discard paltry items, which
tended to make our financial system ridiculous. (Hear.)
Colonel SIBTHORP rose from the front Opposition
bench, and was received with cheers. He rose to suggest
to the Chancellor of the Exchequer that he might confer
great benefit upon native industry by imposing a heavy
duty on foreigners. (Great laughter.) It was lamentable
to see the large sums of money which were carried out of
this country by opera dancers and opera singers. These
persons were encouraged too mih to the great detriment
of native talent. (Laughter, and hear, hear.) It mattered
little whether these foreigners had characters or not, they
obtained large sums of money, which they carried home
with them, and then they laughed at the English for being
such fools. (Hear, hear.)
The CHANCELLOR of the EXCHEQUER hoped he
might be excused for abstaining at present from stating
anything definite with respect to the suggestions which
had proceeded from tho hon. member for Manchester and
the gallant colonel.
The resolutions were agreed to.
The house then resumed.
The Whichwood Forest Bill was read a third time and
passed.

EXPENSES OF ELECTIONS BILL.
Mr. C. BERKELEY Moved the second reading of this
bill.
Colonel SIBTHORP thought that this measure partook
of a low and mean character. It was a portion of the
" cheap and nasty" system, so much in vogue at present.
(A laugh.) All these so-called reform measures were
brought forward from a professed regard to purity ; but he
believed, if the truth could be known, that they originated
in a desire on the part of hon. members to save their own
pockets. Expenses at elections! He wished elections wero
more expensive, and then there would be better company
in the house. (Cheers and laughter.) Pass what bills they
pleased, he would not be deterred from exercising old
English hospitality. There was much truth in the old
saying, in vino veritas, for when a man opened a bottle he
usually opened his heart along with it. (Laughter and
hear.)
The bill was then read a second time.
RYE ELECTION WRIT.

The adjourned debate upon the issue of the writ for a
new election for the borough of Rye was then resumed.
To the question that the writ be issued, an amendment
had been moved for postponing the writ to the 27th of
Ma.
Loyrd PALMERSTON said, there was no objection on
the part of the Government to the issue of the writ, but it
was for the house to decide. The evidence did not appear
sufficient to lead to the disfranchisement of the borough,
and if the writ were further postponed it must be with the
view of bringing in some measure for that purpose. There
had been no notice of any such intention on the part of
any hon. momber, and he should accordingly offer no op.
position to the issue of the writ.
Mr. BASS rose, amid loud cries of " Spoke !" and
" Chair."
The SPEAKER asked if the hon. member bad moved
the adjournment of the debate when the debate was last
ad j ourned ?

Mr. BASS replied in the negative.
point at
issue,
The SPEAKER, thereupon stated that the hon. mem-
ber, having before addressed the house uissue, was not now entitled to speak.
Mr. BASS again rose for the purpose of
.making a re-
mark, but was met by loud cries of " Chair," .and resumed
his seat.
Sir J. V. SHELLEY, in order to give fam • • - piny to the
hon. member for Derby, moved that the house do now
adjourn. (Oh!)
Mr. BASS, rising, said—" I second the, motion," and
immediately iesumed his seat amid the 1 Mlghter of the
house. Being apparently reminded by sot ue hon. friend
near him that motion was made to enab In him to make
his statement, iilte hon. member sprung to its legs ; but--
Mr. GOULBL-RN said, the hou.
gentles nau having se-
conded the motial, and having resumed his
seat, was not
now aptitled to rise and address the house ;again. (Much
laughter.)
Mr.: BASS, who again rose amid cries of `!Spoke,"-
it maw) and laughter, said that all he desired was to