The Sun.
London, England, 1862-04-11 00:00:00

THE INCOME TAX.

On the motion of going into Committee of Ways and
Means,

Lord R. CECIL drew attention to the present mode of
collecting the income tax, which he contended was very
objectionable.

Sir H. WILLOUHBY took exception to the financial
statement of the Chancellor of the Exchequer, and conten-
ded that there would be a deficit at tne end of the year.
After some remarks from Sir S. NORTHCOTE, Mr. NEW-
DIGATE, and General PEEL,
BREWERS' LICENSES.

The CHANCELLOR of the EXCHEQUER re-
minded the noble lord (Lord R. Cecil) that he the (Chan
cellar of the Exchequer) was not the collector of the In
come-tax, but if the noble lord would furnish him with any
nformation, he would direct that the subject should be
inquired into.
Mr. BASS, who had a notice of motion on this subject,
said that he would move that the resolution in committee
of ways and means in referenee to brewer's licenses should
be postponed till to-morrow.
Mr. LOCKE seconded the motion, pleading the claim of
the hop factors, hop merchants, and holders of British hops
to a drawback, as had been allowed to the papermakers and
other interests, and to which, ho insisted, they were entitled.
After a few remarks by Sir J. SHELLEY,
Sir J. TROLLOPE, in supporting the motion for ad-
journing the committee, protested strongly against the
proposal to require licences for private brewing, which he
thought would prove vexatious in its operation, and lead
to a system of espionage.
The discussion, which involved minute points, was con-
tinued by Lord H. Vane, Mr. Buxton, Mr. Puller, and Mr.
Hodgkinson.
The CHANCELLOR of the EXCHEQUER replied to
a variety of objections, assuring Sir J. Troll.pe that he
was entirely mistaken in supposing the licence for private
brewing could give rise to espionage. Upon the main
question, and upon the subject of drawbacks—with refer-
ence to which the time, he said, had not arrived for the
settlement of the question—he indicated certain provisions
that would be introduced into the bill. He distinguished
the case of hops from that of paper as regarded drawbacks,
and, after some general remarks, expressed a hops that the
house would proceed to discuss the resolutions in com-
mittee.

Ur. BASS having withdrawn his motion, the house
went into a committee of ways and means, when the
CHANCELLOR of the EXCHEQUER moved the reso-
lutions for charging certain excise duties an licences to
brew beer, which, after much debate, were agreed to, with
amendments ; the words relating to farmhouses, in the re-
solution charging duties upon licences to brew beer not for
sale, being struck out.
COURTS OF JUSTICE (MONEY) BILL.

On the order for the second reading of the Courts of Jus-
tice (Money) Bill,
Sir W. HEATHCOTE observed that this measure,
which tended to create a very lai ge charge, in opposition to
an adverse report of the Treasury, required explanation as
to the circumstances that called for it.

Mr. COWPER said he had explained those circum-
stances when he moved for leave to introduce the bill. He
suggested the advantages that would result from better ac-
commodation being provided for the courts, and from their
being brought into juxta-position, which would be of pecu-
niary value to suitors. Looking at the subject in all its
aspects, the measure was, he said, a most important legal
reform. He proposed that this bill should be referred to a
select committee, which would ascertain the real amount
of the charge the whole scheme would throw upon the
country, adding some de'ails on the subject of the charge
to those he had given on the introduction of the bill. The
maximum charge upon the Consolidated Fund would be
£45,000 a year, subject to reduction and ultimate extinc-
tion, as the compensation allowances, amounting to
£59,000 a year, gradually fell in. lie was aware that the
Society of Lincoln's inn desired to keep the equity court
within the precincts of their inn; but this desire did not
meet with favour from the whole profession, and could not
be set against the great advantages of bringing all the
courts and offices under one roof in a convenient site.

_ .
Mr. SELWYN believed that this measure would involve
the country in a very heavy expense. The effect of the
guarantee undertaken by the Government was of serious
importance ; the calculations formed by the Treasury stated
the result at upwards of £1,000,000, which considering the
condition of the national finances, was of-great,gctoment.
He disputed Mr. Cowper's assumption-that.the suitors'
fund belonged to nobody, and contended that Goverument
would be bound to provide for claims. If the bill passed, it
would arrest the improvements in the Court of Chancery,
applying the funds for the benefit of other courts. As to
most of the Chancery Courts, there was, he said, no neces-
sity for any alteration. He justified the claim of the Society
of Lincoln's-inn to retain those courts within their limits,
and objected to the accumulation of all the courts in one
site. He moved to defer the second reading for six months.

Mr. PEEL, confining himself to the financial part of the
question, stated very clearly the nature and amount of the
blyiniaidtttoy,e
took
by
aydtvhlitehierery.
publicSuitors'
worldpee
two—gr aesnaiftrre
rHehdt.hs—oiteihdhLeatLhaSoaubtitietresien :not be
different view of the
financial part of the question, believing that the measure,
deemed by some of the judges of the Court of Chancery un-
necessary, would impose an enormme charge upon the tax-
payers of the country. He should therefore support the
amendment.
The CHANCELLOR of the EXCHEQUER admitted
there was a prospect of a considerable charge, against which
there was, however, a set-off, and he thought it extremely
desirable that a committee of the house should have an op-
portunity of examining the whole question, The Govern-
ment believed that this was a measure of the greatest public
importance, and were willing to encounter, and to advise the
house to encounter, some risk, taking precautions to meet it.
Mr. BOUVERIE thought the set-off would prove illu-
sory. Law reform might be bought too dear, and he thought
the present was not a time, with an unfavourable balance-
sheet and the prospect of a large expenditure, to embark in
so costly a scheme. TIN object itself had never been suffi-
ciently discussed, and it was not of such immense value as
to justify so large an outlay at the present time. He sup-
ported the amendment.
The ATTORNEY-GENERAL, declining the financial
question, replied to the objections offered by Mr. Selwyn to
the proposal to apply the SUitors' Fund to the building of
the Courts, contending that the origin of the fund was en-
tirely Parliamentary, and that the suitors in the Court of
Chancery had no rights, in, relation to the fund, distinct
from those in the courts of law. The profession generally
were in favour of better courts, and of a concentration of
the courts, and, if the cost should be greater than.was ex-
pected, the object would be worth the money.
Mr. MALINS believed here was a general concurrence
of opinion in favour of the proposed scheme as far as the
law courts were concerned ; but there was no occasion to
spend one penny for the Courts of Chancery, which disposed
of one third of the judicial bus'ness of the country, and
which had been, or could be, provided for by the aid of
Lincoln's -inn.

The .SOLICITOR-GENERAL observed that the ques-
tion divided itself into two—the object in view, and the
means by which it was to be obtained. As to the first,
there could not, he thought, be two opinions of its import-
ance to the profession and to the public. As to the second
question, the ways and means, he maintained that the funds
proposed to be applied to the object were as much public
property as the Consolidated Fund itself, and as much at
the disposal of Parliament ; and that the object was of
greater public importance than any other to which the
funds were applicable. Some of the points mooted in the
debate, he remarked, could be considered in the select com-
\\
tuittet, and the house woo d have again an opportunity of
reeloridering the subject.
r. lITA.LPOLE said, as prudent men, if our finances
Cote not in
Course q
ea flourishing state, and four out of the six
hesitate bet:incl. arY were admirably situated, they should
of housee, aliedtbheY proceeded to pull down a vast number
new courts, at an expense
was convinekci :cilia which he
far exceed the estimate. Admitting
the object to b, sold
present state of our finalle, this was not the time. In the
sibility of approving villth. e would not incur the respon-
proposition. he considered an extravagant