The Sun.
London, England, 1853-03-02 00:00:00

No. 18,858.]

CHEAP EDITION OF SIR E. BULWEE LYTTON'S NOVELS
AND TALES.

This day, crown, livo, cloth, 3s. 6d ,
A N.II
0 N
Corrected and Revised.

With a New Preface by tha auihor, and a Frontispiece.
*** "Leila ; or, The Siege of Granada," is now in course of pub]
cation.
London : Chapman and Hall, 193, Piccadilly.

THE 140th Number of the HYGEIST and
MEDICAL REFORMER, for MARCH, contains the follow-
in, :—Semi-Jubilee of the Foundation of the British College of
Health, New Ito ' London—The Doc ors and their " Reform nail"
—Obscene Medical Publications—Cures of Fistula and other Com-
plaints by Morion's Pills—Report of Mr French, General Agent for
Baltimore, U.S.—cure of Stone by Morison's Pills—Dr. Southwood
Smith on the Blood, &c., &c..—Office. 262, Strand, and may he had of
:11 the agents for the sale of Merison's Vegetable Universal Mt.dicine
througlntut the country. Price Id., or 2d. by pod.

LAURENT'S CASINO, ARGYLL ROOMS.-
Lessee, CH ..ILLEA .E. L.AIDIENT, 0118'0w-house, Fulham-
rood. Op-n Every Evening. The Orchestra wilt perform, durin4.
the week, " The Thistle," "'Shamrock,"'` Carillonneur." and" Wind-
sor-cbstle" Waltzes, the "Chain, Ntie Galop," and "Marco Spade,"
"Le Cirque," and " Faridendaine" Quadrilles. Admission, Is.
Doors open at Half•past Eight ; dancing to commence at Nine
o'clock, and to terminate at Half-past Eleven.

.ADIES of delicate complexion, who suffer from
.1.1 exposure to cold winds and damp atmosphere, will find imme-
diate and soothing relief in the application of ROWLANDS'
KALY-
-1)OR. It allays all irritation and tenderness of the skin. and renders
it soft, smooth, aid pleasant; removes cutaneous disfigurements,
freckles, and tan, and imparts a healthy and blooming appearance.
Gentlemen, after shaving, will find it allay the irritabill. yand smart-
ing pair., and render the skin smooth and pleasant. Its purifying
and refreshing properties have obtained its selection by Royalty and
the several Courts throughout Europe, together with the elite of the
aristocracy. Price 4s. 6d. and as. 6d. per bottle.
ROWLAND'S MACASSAR OIL is a delightfully fragrant and
transparent preparation for the Hair, and as an invigorator and
purifier beyond all precedent. Weakness, premature greyness, and
tendency to fall off, are entirely prevented by its regular application.
ROWLAND'S °DONT°, or PEARL DENTIFRIFICE, preserves and
beautifies the Teeth, strengthens the Gums, and renders the Breath
sweet and pure.

Sold by A. Rowland and Son, 20„Rattoa-gardens, London ; and by

Chemists and Perfumers.

NO ACT OF PARLIAMENT REQUIRED TO SETTLE
THE BOTTLED BEER QUESTION.

VARLE BROTHERS and CO. beg to inform
the Public that they have made arrangements to Sell Bass's
or Allfopp's PALE ALE, and other Pale Ales of the first quality,
Genuine DUBLIN STOUT, in Bottles manufactured expressly for
th,m, containing the full IMPERIAL QUART and PINT alE.t-
SUItE, at the following prices :
Bass's or Allsopps best Bale Ales, at per dozen int; a d.
perlal quarts .. .. 8 0
Ditto ditto pints 4 6
Genuine Dublin Stout, warranted of the first quality—
Per Dozen imperial quarts .. .. 7 0
Ditto Onto pints 4 0
Earle Brothers and Co guarantee their Ales and Stout to be of
the finest quality, and earnestly invite the Public to avail themselves
of the great saving they will make by honouring this firm with their
patronage.
Earle Brothers and Co. call the attention of the Public to the im-
portant fact, that they are offering Three Gallons, that is, One Dozen
and a Half of. the present miscalled Quarts and Pints, for a Lower
Price than the Public is now generally paying for Two Gallons, or
One Dozen of precisely the same article, identical in quality, and
brewed by the same eminent firms.
The advantage to the Public Is one-third more for the same price.
The Public has loudly complained of the short measure it has been
the practice of the dealers in Bottled Beer to give.
Earle BrOthers and Co. oer the Public a compete remedy, and
respectfully beg the Public to avail themselves of it.

TERMS, c &Sl'.

s. d.
Bottles charged per dozen, quarts .. ••.. 3 0
Ditto ditto pints • • .. .. 2 6
Full credit given for the bottles when returned.
EARLE BROTHERS and CO.,
Wine and Beer Merchants.
4, DUNCANNON-STREET, TRAFALGAR,-SQUARE, LONDON'.
MEDICAL ADVICE ON THE SECRET INFIRMITIES OF
YOUTH AND MATURITY.
ER. SAMUEL LA'MERT, 87, BEDFORD-SQUIRE, LONDON,
Doctor of Medicine, and llatric,ilated Member of the University of
Edinburgh, Honorary Member of the London Hospital Medical
Society, Licentiate of Apothecaries' Hall, London, &c., &c.
WY be consulted, personally, or by letter, on
he various disorders of the nervous and generative system,
resulting from juvenile irregularities and excesses, which have pro-
duced more misery in youth, degradation in manhood, and prema-
ture decay at all stages of life, than perhaps any other class of dis-
eases known to modern pathologists. Long and practical experience
in the treatment of these diseases has proved that there are in exist-
en, e secret causes of self-acquired miseries and disappointed hopes in
existence, traceable to certain pernicious habits, to which Nervous
Debility, various forms of Insanity, Unhappy and Unfruitful
ages. Impotency, Local and Constitutional Weakness, and their
endless modifications owe their almost entire origin.
It is absolutely necessary that all men should know that there are
principles of personal management which cannot be violated without
incurring grievous penslties, and when wisdom and regret succeed
the heyday of inconsiderate self-indulgence, how these penalties
may be mitigated, how the sting of their bitterness may be remove'',
and how the evil and its con.equences may be avoided, aid above all,
that there is scarcely any degree of physical infirmity or functional
derangement to which the timely aid of science cannot apply a cure.
DOCTOR LA'MERT has for a long series of years been engaged
in an extensive practice in the treatment of these delicate com-
plaints, and is the only legally qualified Physician who, regardless
of thes,
taunts and envy of the hypocritical and mock-modest, has had
the confidence, through the medium of the public press, to direct
attention to these enormous evils, from which no
h grhasade of
eeocna mp siety
ly
Is
tree. In selecting thi4 department of practice, e b
rev arded by the great success that has attended his efforts to
the
treatment of these cases, which are too generally confided
pirated
care of unqualified and ignorant empirics, who, with their
publications, assumed foreign names and titles, and pretended virtues
of their patent nostrums, have inflicted serious injury on those
have been induced to place faith in their pretensions.
At home for consultation daily from Eleven till Two, and from
Six till Eight. All letters must contain the fee of 11.; and advice and
medicines can be forwarded to any initials or address.
It is desirable that patients wishing to consult Dr. LA'MERT
should first obtain a copy of his work on
SELF-PRESERVATION:
A Medical Treatise on the Philosophy of Marriage, and Nervous and
Generative Debility, illustrated by fifty coloured engravings, and dei-
cribleg in detail the various disorders resulting from secret habits and
excesses. The perusal of this treatise will assist in the correct
description of their cases, and may be had, price 2s 6d, in English,
French, Spanish, Dutch, Italian, or German, of Messrs. piper
Brothers and Co., 23, Paternoster-row;
e
oMya
peen n , 3f90,r Cfoorr ;.„
sStone.tam ps
,Ttiot cahnbyo randed-
address
rw Hannay,efm Haymarket;6t3h , e Olg uf ot hr -r s.ost
rr e
t resi-
dence, te
37, BEDFORD-SQUARE, LONDON.

[PRICE SD.

IMPERIAL PARLIAMENT,

HOUSE OF COMMONS—(YESTERDAY.)
(Continued from our Third Edition of last Evening.)

PROBATE AND LEGACY DUTIES.

Mr. W. WILLIAMS, in. continuation, said it was
therefore, hardly possible to form an idea of the reduc-
tion of taxation which might be made if these duties
were extended to real property. The division on this
_

resolution would test the value of the Reform Act. The

majority of the Parliament which in 1796 imposed the
duty on personal, and rejected that on real property,
was said to have been returned by 180 peers and great
landed proprietors. Now, since the Reform Bill, that'
house was said to be composed of the representatives of
the people ; and he repeated that the division upon this
motion would enable the people to judge how far this
was the case, and' how much they had gained by that
measure. He trusted it would show that they had at
any rate gained a majority of that house against the
longer continuance of this manifest and palpable injus-
tice. The hon. member concluded by moving " That
in the opinion of this house, real property should be
made to pay the same probate and legacy duties as are
now payable on personal property."
The SPEAKER said that he had at a former part of
the evening stated that his secretary had received notice
from the agents of Mr. Callaghan, the petitioner against
the return for the borough of Carlow, stating his inten-
tion to abandon that petition. He found, however. that
his secretary had made a mistake in copying the letter
of the agents, and that it had in reality reference to the
withdrawal of the petition against the return for Lime-
rick, and not to that against the return for Cork. The
house had, upon the statement which he had formerly
made, ordered the order for the reference to the petition
against the Carlow "return to taischirp:Nd. As, however,
the house could take no step in a matter of this kind ex-
cept in accordance with the statute, it followed that as
there was no withdrawal of the petition against the Car-
low return, the order which they had made upon the

supposition that there was, was null and void,

It was

R.
b(U
4:llialjd of Sherwood,Elj L:3S NEw ,
Paternoster-row , WORKS.
Carvaiho,To
147, Fleet-street, Mann, 39, Cernhill. Price One Shilling each ; by
post, is 6.1.

ENJOYMENT OF LIFE.
"Health, Recreation, and Rational Use of Time."
CONTENTS : Early Rising—Spring and Summer Mornings—Ex-
cursi ms about the Environs of London—The Parks, Lanes, Hills
Forests, Fields, nigh-roads, and other pleasant places - Country
Trips and Rambles—The Sea —London at Night—Evenings at Home
Music—The Drama—On Eating, Drinking, bleeping, Bathing, Air,
Rest, Ease, Occupation, &c., Lc.

now necessary that he should read the notice of the
agents with respect to the withdrawal of the petition
against the return for Limerick, and that the house
should then order the discharge of the former order, re-
ferring it to the general committee on election petitions.
This having been done,

The CHANCELLOR of the EXCHEQUER rose and
said—The office which I hold would naturally inspire
me with every prejudice in favour of the motion of the
hon. gentleman who has just resumed his seat. He does
not propose, as is too often the case, to deprive the ex-
chequer of the funds which belong to it, and for which
it has ample employment. But he proposes to enlarge
its funds, by imposing certain taxes not now universally
applicable to the different kinds of property, upon a
certain class to which they do not at present ex-
tend. Notwithstanding this, it is my duty to object to
the motion which the honourable gentleman has made.
And first of all, with all respect to him, and while
granting the evident sincerity of his intention, and
the perfect fairness of the manner in which he has
stated the case, I cannot help pointing out to the house
that there is much inconvenience and something like—l
will not say evasion—but escaping from the rules of the
house, in discussions of this nature. The effect of a re-
solution of the nature of that moved by the hon. gentle-
man, is neither more nor less than to call on the House
of Commons to depart from the work of legislation and
practical business, and to content itself with the expres-
sion of abstract opinions. Supposing the house were to
adopt the resolution of the hon. gentleman, the question
of the probate and legacy duty would stand precisely
where it did before. The hon. gentleman knows that
there are plenty of instances of resolution of this kind
being adopted by the house, commonly with the same
want of forethought ; and which, notwithstanding that
they related to measures of great importance, have taken
no effect whatever. Nov, these resolutions are not merely
of a neutral or negative character, but they do positive
evil ; because they tend to delude the country, and to
make it suppose that we are doing the public business,
when we are in reality doing no such thing, but merely
expressing abstract opinions that do not affect that which
should be done. The proper place to have proposed this
resolution would have been in a committee of ways and
means. The hon. member brought it forward in the
month of December last, when the budget of the late
Government was proposed, and he was then perfectly in
order ; but at present he calls on us merely for the ex-
pression of au abstract opinion ; and though I do not in-

FRAGMENTS FROM HE FOUNTAINS. Two Tols.
Tol. 1.
VISIT TO THE LAKES; SKETCII.H OF EDINBURGH, &c.
Tol,
THE LAKES OF KILLARNENY ;
f REMINISCENCES OF
111.
DUBLI, ‘c.
WHAT TO EAT, DRINK, AND. ATOM,
" That three score years and ten oar course may run.*
A popular review of almost every form (cause aid cure) of ner-
vously-debilitated health and enfeebled constitution that harasses
the young. besets the matt of pleasure, business or study, and em-
bitters old age ; with tables axd rulesfer the diet and physical regu-
lation ot every-day life.
IT.

THE PASSIONS.
a What passions hurt the body—vrhat improve,
Truths as relined as Athens ever heard."
SUBJECT :—Life's pilgrimage, from infancy to old age. Tlin ad-
vent of the nassions. Chastity and its MP-harm-lent. The casualties
of licentiousness and dissipation, With illustrations, graphic, narra-
tive, and remediative. Advocacy of early marriages.
T.
TIIE MARRIAGE STATE.
To be or not to be, that is the question."
FROGRAMME :—Laws and obligations of natureer, society, and rand
gion regarding marriage, to be observed by eith sex. Time
choice, on both sides, as to age tempithrament,
of comrearin plexion
than.
nd
figure, to secure healthy offspring, w the art g
Physical defectiveness and its removal. Sterility and its conversion •
Cases &c.
By 'll. J. CULVERWELL, M.D. (1841), M.R.C.S. (1827), L.S.A
(1824), Twenty-five years Medical and Forensic Referee iu there
matters.

Price la. each; by post, Is. 6d.
To be had of Sherwood, 23, l'aternoster-row ; Caerwelrvalhl, o, 147,
Fleet-street; Mann, 39, Conandl ; or of
be M. Rconsulted . Culv
day from
M.D.,
lit, Argyll-place, Regent •street, who may
Tla till Five, and &Von till Nine.

tend to take advantage of that objection to escape in any
degree the discussion of the case, yet-I do not enter on it
without a protest at least to this extent, and without en-
h-deavcturtng—tcryoiparoot ko t.,49,,130L15.C. the practical incon-
venienc(i that attennrthia "method of procedure. lam
convinced that the motives of the hon. gentleman in bring-
ing forward this motion are perfectly fair and just. We
are not disposed, either on this or on the other side of
the house, to contend for exclusive privileges in taxation
of one kind or the other. Such a privilege needs only to
be named to meet with universal reprobation. The neces-
sary defects of human legislation in these matters render it
impossible to attain in practice perfect equality in taxa-
tion, but it is now universally admitted that that is the
object to which your legislation should be directed. But
then I must represent—and I think that I may ask the
assent of the hon. member to this proposition— that that
perfect equality must of necessity be the result, not of
one of your taxes only, but of your entire system of taxa-
tion. It is impossible to lay on any one tax which shall
operate with entire equality. You must consider each
part of your system of taxation with reference to every
other vital and essential part of it, and must strive to
attain a great general result which will fulfil the great
ends of justice by laying the burdens of the public taxation
equally on men's shoulders according to their strength ;
and that is the principle I shall endeavour to apply to
the consideration of this and of every other similar sub-
ject. I must say in the first instance that Ido not
think the statement of the hon. gentleman is as accurate
as a general fact when he represents the question—the
important and difficult question before the house—as
being a class question or a question of class interests.
He spoke at one time of the exemption that " the great;"
had secured for themselves as against " the small." Now,
it appears to me that that is a distinction eminently in
contradiction to the actual state of the case. If he means
to speak of the great owners of real property as against
the small

Mr. WILLIAMS : No, no, the owners of real as
against personal property.
The CHANCELLOR of the EXCHEQUER : The
present state of the law as amongst the different holders
of real property is unfavourable to the great and emi-
nently favourable to the small owners ; because it is
generally proved that the land of the country is under
settlement, and in the process of putting it under settle-
ment it has undergone considerable changes, and that
portion of the land which is not under settlement, and
which is a small proportion of the whole, is, with the
exceptions usually to be found, the land which is held
by small proprietors. (Hear, hear.) The honourable
gentleman will say that this is a question between the
landed class and the owners of personal property ; but
that would be very far from being an accurate represen-
tation, for this is indubitable, that, whether the exemp-
tions now enjoyed be just or unjust, politic or impolitic,
they are exemptions that it is in the power of every man
holding personal property to secure to himself just as
much as it is in the power of the owner of real property
to do so. (Hear, hear.) Ido not mean to prove that
by any elaborate argument, but merely by a statement
that lies upon the surface of the case, namely this, that,
considering the mode in which land is usually dealt with
and the mode in which the great bulk of the land escapes
the payment of legacy duty as under settlements, it is as
much in the power of an owner of personal property to
put his property under settlement as it is in the power
of the landowner. (Hear, hear.) And personal pro-
perty in this country does go very extensively under
settlement. I have been making inquiries to see the
extent to which funded property is placed under settle-
ment, and it is impossible to attain anything like per-
fect accuracy in the calculation, but I will venture to
say that a considerable portion of the entire funded
property is under settlement at this moment. (Hear,
hear.) The difference between the settlement of
enfdgedift, ptr that
landed and personal property is this—the settlement
of landed property is always made with perfect bond
fides—it is made in reference to family arrangements—
it is commonly made in the early part of the life of the
actual possessor of the property, with reference to the
contingency of his death, which is not likely to take
place for many years. (Hear, hear.) Many settlements
of personal property correspond essentially with this
settlement of landed property ; but there are settlements
of
otpe
opnrdopweirtthy,thsuischsetatslembyendteeodf la
s
ate
rdt ye
at all. (Hear, hear.) Deeds of gift are executed
parties in trust to reserve the proceeds and capital by
ncrsorornesapl
property to the absolute and unrestricted disposal of the
person who constitutes the trust, and with
re-
voking the trust whenever he pleases, with power of
to publish the trust, so that it is in th no obligation
man, by writing certain things down i e power of any
on
which he keeps in his drawer, and makes a sheet of paper
no-
body, to execute one of those voluntary
known to
deed of gift by which he carries hisry settlements by
beyond the rule of the legacy personal property
Mr. WILLIAMS-L-That or probate duty.
The CHANCELLOR of Itsi part of my complaint.
not describe this practile EXCHEQUER—i do
important purpose, namely, c
e
to
justify it, but for a most
that this great, and for the purpose of showing
tion is not a class question in the way it is supposed,
does not ive the those ad-
vantages over g landed property
personal property which are too commonly
assigned of the
to it as conf •
erring in the present state
law. (Hear, hear.) The bad state of the law I grant—
the
absurd state of the law lam willing concede—
theto.as
b not
each in due time will be remedied—but lair
bout it, namely,
that most odious and aggravated featurebac of landed
that those laws are laws passed by. t
to themselves ex-
proprietors for the purpose of sec
tnLal classes and the
elusive privileges, which the comm'Rear, hear.) Having
holders of money do not enjoy.

a in

.....- .-- • ' '''''''.4.-
~..--1 ..
---------...._
'l4l‘ ' • 1
• ..- r w •-• 1.4 .. - • ''''''''-'....-/d....:''- '
/ dos3//4'•°..,...0t4:'ez1re........,
....;;;•• 14040440er , v
go, _
( . . .. .
.....A"
~....
G.
...
4„0.,
(-----,\l/4_,.. -. , • •-11,;,, ..s. ...,.., „ r;!•,<„,---,. -$1,,, ~,...A....14:1' "'Pi\
1.-):Lki4;l7 . ','" li (..._. 41.4 i e --.. ~,•
,
honou .. the sta me of the U -•''
r make /remarks '.•
.-•"" -:.......' • , •,...r. g) ,
!.•,-,,,,r.4.0 ,:-.!., •.. . -
...
‘•-•:...
respectir " a cergfre. .... ..,. ,
.. ~
on 1 . All VN , '-..‘,,,,..,.' .;, 4 • - - ---' ..4.:.,• N';':!
. r
. 'O.
\-P •
%.4 . ....,4' '4,,N';4 0 4.6• Ma' •
.;tff7_,,N , - .1.--:- -,--.,.-._ -.- . -.- ) •-.‘:
„, .-, that m -- • •,. • ~ _ --„...,.
....2'. f•\•• r ' ---4 ,6-,,,- ~,.,- ,-.. -'0 -"--'-'-- - - .••Awi.,-- .' - - --.. • I 1
- frC.,--.. , ,-,t •
~. -,
v'•' ' • ,'"' „),' , , .' 7,. ,ick• ..-,-. 'D. •-i:g4,, ~ .. ~ e t , ,;;::,
*r% _ r %-- zr 4, -." :,'
."•:' " • ..• IL 1. .., 4,A40,41X.9.41-: . -.G., ::(
- \‘‘'#)ll>
' 9.1
-
? 'k
• . : . t *ja,4,..; . '.. .-
0 . . ' • "-• -4' ' • •.• . / --. ,
--...---"'' '••• ' N , eratrh:heeh. : ~,.. ~,..
.1,"7: -. ~ ,-. ;.ti.,.,,.;, __---4,.... t,. ,
4•‘ r.- ~, ..... t'• - • ',„„s- . a 0... t - ,5i1.N.1;40..t.1. -kti,4%, • 'le 07-' \-,. '... ' ----_____B:ol -- ' stated, .1, . • • .., . 0
0_ . ,4-1. -,* 43) ,
,3,60 ~ 4,. . . -,:. +
,;•••;,"" . - Si 4/ ' * ' ir;;;VkisA -44, --,.- pit " ...,,i-.-;:...,-:,, "I",,vse,*,..pq r, 14- ~- —Hk..„.„:l4:i rto IT t
iillions waif "X.. •- ---sz'.,--•-joir
-__ - r
• - ~.,
i
de'... ....../ ..." ..„,,,/....t e Ar.c...... landed PTO ''..1,. 'Apt..
'-it
......5...........- - - , .., _ . . .. -.. ....
lost serious cirrus.

deduotions from
gentleman, I shall now
vine expectations with
mous amount of landed property
under the operation of the law by
proposes should take place. (ID
precisely catch the actual figures he
his calculation was that several mi.
from this proposed taxation of _
the honourable gentleman has made
sion, because it is not true that nothing whatever is paid
by landed property to the legacy and probate duty.
(Hear, hear.) Annuities and all sums of money charged
upon land pay legacy duty ; all lands directed to be sold
for the purpose of dividing the proceeds pay legacy duty;
and an eminent solicitor, Mr. Baxter, gave in evidence
before a committee of the House of Lords, that out of
ten wills disposing of unsettled landed property, nine
directed the estates to be sold and the proceeds to be
divided. (Hear, hear.)
Mr. WILLIAMS—That was in a particular district
in Yorkshire. (Cries of order, order.)
The CHANCELLOR of the EXCHEQUER—I am
going through the deductions one by one. And this
gentleman gave it as his opinion that this quantity of
land was liable to be sold, and to pay the legacy duty.
(Hear, hear.) I have had an opportunity of seeing Mr.
Trevor, an intelligent witness who gave evidence befbre
the committee of the House of Lords, and I asked him
the proportion he now forms of the legacy duty that is
paid by real property under the provisions of the act of
1805, and he computes it as seven-sixteenths of the whole
amount. (Hear, hear.) Your machinery does not
enable you to state with perfect precision the real amount
paid by real property, but a good judge tells us that it
amounts to seven-sixteenths of the whole. (Hear, hear.)
Though it is true that a great deal of real property
escapes the legacy duty, yet this is also unquestionably
true, that if you had the power to levy your legacy duty
uniformly and equally over .the whole property of the
country, and if you succeeded in levying that legacy
duty over the whole of that property, I doubt very
much if you would get so good a proportion as seven.
sixteenths out of the land. (Hear, hear.) I think you
might get more than nine-sixteenths out of personal
property, and less than seven-sixteenths out of landed
property. (Hear, hear.) But another important deduc-
tion is to be made from the statement which the hon.
gentleman has made to the house. The supposition is
that the great bulk of landed property escapes altogether
the operation of this duty, but those who discuss- the
question appear to forget the subsisting mortgages upon
the land. (Hear, hear, hear.) Now, what proportion
lof the land of the country is under mortgage l I believe
I should be estimating moderately if I said the land of
the country was charged with mortgages to the extent
of a fourth part of its value. (Hear, hear.) It may be
more, but I assume it is one-fourth, so that the bene-
ficial interest to that extent pays probate and legacy
duty. (Hear, hear.) Now the hon. gentleman could
not intend to say that if this new system which he pro-
poses were established the parties should pay the tax
twice over. (Hear, hear.) Suppose there is an owner
of landed property which is valued at 22,0001., and the
income from which is 7001. a year ; suppose also there
is a mortgage for 7,0001. charged on that land on
account of which the owner pays 4001. yearly ; surely
the hon. gentleman does not intend to say that the
owner of that land is to pay the probate and legacy
duty on the 7001. a year, and on the 4001. a year too.
(Hear, hear.) To come, therefore, to a true judgment
in the case, you must deduct from:the whole mass of the
landed property of this country the portion of it that
pays probate and legacy duty in the shape of interest
upon mortgages. (Hear, hear.) Thus far I have only
spoken of the deductions that ought to be made from the
statement of the hon. gentleman ; further I will go on to
say, that it is one of those subjects that caeinot be
viewed as an isolated question—we must take into view
many other circumstances and provisions with respect to
the landed property of the country. The hon. gentle-
man spoke of the stamp on conveyances. No doubt
was the policy of the Legislature comparatively to
burden the transfer of land, and to facilitate the
descent of land—on the other hand, to burden the
descent of personal property, and to make the transfer of
personal property easy. The statement has been often
made, and the hon. gentleman impugns it by stating
that the same stamp duty is levied upon the transfer of
railway shares that is levied upon the transfer of a piece
of land. That is true, but le should recollect that there

~~!.{ ~,

is between 70,000,0001. and 80,000,0001. of property—
no small portion of personal property, namely, the funded
property of this country—that pays nothing at all
upon transfer, and when settled to a considerable
degree pays nothing on descent. (Hear, hear.)
Although you may choose by your system of stamp
duties to fix the same rates for landed and personal pro-
perty, it will happen that your personal property will go
scot-free as to transfer where the landed property must
pay the stamp on transfer. (Hear.)' The reason is that
the great bulk of personal property is capable of passing
by delivery, and being so capable it 'requires no legal
transfer ; it has no legal transfer, and the stamp duty is
not paid. It is quite true it is paid upon railway shares,
and on some limited descriptions of personal property •
but as to' the vast proportion of the transfers of real
property they are subject to no tax whatever but the re-
ceipt stamps ; and I believe it is but too true that that
that trifling amount in many instances not paid at all.

Y

:~5..~~

(Hear.) The ,sum of 10s. is enough to cover the transfer
of a million of money, and the fact is that the great bulk i
pays nothing or next to nothing upon transfers. (Hear.)
' That the tax upon conveyances is a compensation for
legacy and probate duty is not entirely to be put out of
view, and when you are adjusting a system of taxation 1
for Teal property and personality, you_ must not forget
the racinty to ti.n0r......, wi*ich personality so entirely en-
joys, and that, although you may enact that an equal
rate is to be paid upon it, yet, in practical operation,
the great bulk of it escapes from the payment of the tax.
You cannot put that out of view in considering what
justice demands in dealing with the taxation on real pro-
perty. (Hear, hear.) lam the fast person to claim any
favour for real property—but it should not be subject to
unequal taxation ; and the amount should be estimated
not by any one duty, but by the operation of your gene-
ral fiscal system, and it is utterly impossible to exclude
from the view of that general fiscal system of local taxa-
tion. You cannot forget that in England alone
10,000,0001. a-year is levied off real property, about
which personality knows nothing at all.
Mr. WILLIAMS—Houses are charged.
The CHANCELLOR of the EXCHEQUER—It is
the realty that pays, Houses may be real property
as well as land.
Mr, WlLLlAMS—Railways.
The CHANCELLOR of the EXCHEQUER—I al-
ways looked upon the case of railways, in respect to the
rates they pay, as one worthy of consideration ; and I
agree with thehon. gentleman entirely, that railways and
the unfortunate owners of tithes are very unfairly treated.
(Hear.) In the consideration of your fiscal system
you cannot put out of view the fact that in England
something like 10,000,0001., and in the whole United
Kingdom 12,000,0001. or 13,000,0001., are levied off
real property for the purposes of local taxation, about
which personal property knows nothing whatever.
(Hear, hear.) That is not the principle of your law ;
according to the principle of your law, personal property
is just as much subject to those local charges as real
property. (Hear, hear.) I do not, however wish to
see personal property subject to those charges. It would
lead to confusion, tyranny, and a multitude of evils, if
you attempted to subject personalty to those charges ;
but I do not doubt that if plans of reform are driven to
an extreme extent you may bring that personal property
within the scope of local taxation. (Hear, hear.) In-
stead of endeavouring to reach mathematical precision
in each item of taxation, we should look on the result of
taxation as a whole, and endeavour to establish fairness
in its operation. (Hear, hear.) The time will come for
tnootagosmingeteopooipnetn. it
Ipraemmantoutregoly,inbguttolnsopweilasnklic
income
the discussion of the income tax, and at present I am
faaltlsituipnonsoskfailrl
etadheivi advert
to
as it falls upon property, and upon property, too, which
is the subject likewise of legacy and probate duty.
andco in-
come e
labour,tax a
btuhtislmaommeonntlyingsooinfag
r t oa s
look it
t
boldly you cannot defend the present incidence of the
(Hear, hear.)
pforpnoamtaxyrealsm tooConfininghpnnreeoypi
repairs,mnei
nr viewtoyoytm h.
income
ttrua
xt opneaadtyrsh:s
na
athtni
kes
vacant;:
t.
income
h)
ne
ece toiT,nmhEee
rsayuitt
payable arisingonamui-tdoorztgenagoetshpearycatlees income tax. accordill:
the income actually received ; but real property pays the
income tax, not according to what is received, but .t
aoipaysincome
in-
terest?odmi arrears,t the income t x
ceived.

gentleman ;I; al
meelrfanc oly conclusion I am
WILLIAMS—Then it.
Oaßgooodf
plan to amend
it. (Hear, hear.) The
be,TihfeheCHwiAllNprCoEduLcLe
maMnr.wiWill ble
driven to is, that we must
in many cases to put up wiPth -orce make up our minds
fled that, on the whole, the inequalities, and be satin-
if those inequalities are founde of justice are attained
(Hear, hear.) I think theseo balance one another.
that bear upon this discussion are all most important facts
into view you . cannot, and without taking them
question. Therefore, arrive at a fair estimate of the
—to look at the to look at some isolated question
desoripti operation of the law with regard to one
Lion of property, withoutconsidering the opera-
tions of other
...
systems of taxation upon it is, I will not say
a .reprehensible practice, but it is a practice that requires
and
de
practical
..po
to be corrected and qualified, and considered in referenuce.
to other topics, if we are to arrive at a gengealarcohneaclo
sion that will be a safe guide in practice.particular duty
With respect to the mode in which
one
painst it. The
is fixed, I think there is a strong
nctagien consequence of
present system requires amendmne
ement
of
the
sag
the capricious and absurd a
.vrraarge we 0 stop when we
of duty. (Hear, hear.)
Wii-
,as if there were no
have reached one million of ..
t a fund stopping at that
such thing in this country
_p
elxsceebne, that scale should
amount? And if nothiing
ethat ado
mmense amount of
be re-adjusted.
It
iS
es duty which, according to the
1 propertY escaP .cape and especially through
persona
should not Baca ,
the present law is most
present lay!,
operation of
deeds of gift the I
hear.) There has been an enor-
mous(l ear,
factory.
unsatis .
n the personal property of this country,
increase i
d t does not grow larger. The entire
but the legacy u
Y'd l duty for a series of years is
t 1000 has psi egacy .
amoun
0001., and there is very little doubt that if
about 45,
ofthe law,•
• not alter the principle
you did
1 property alone, instead of 45,000,00 i., out of
persona .
which seven-sixteenths is derived from real property,
you should
get something very near to double that
amount. (Hear, hear.) The hon. gentleman has ad-
verted to the case of the poor man ; he says his property
it
pays the full probate duty, and I agree that
does, and
that it is a great hardship. The wealthy man, who has
legal assistance, is enabled to avail him elf of the
of escaping the burdens of the la buts means
leaves 30/. or 40/, has no such law, the man who
means. The scale is so
constructed that it falls upon
him with a disproportionat•