The Sun.
London, England, 1853-06-07 00:00:00

INCOME TAX BILL.

On the motion for the third reading,
Col. HARCOURT called upon the Government to
make some exception in the bill in favour of pilots.
Mr. HUME said he should not move any amendment
to the bill, but it must not be supposed from this that
he abated one jot in his opposition to the present inequa-
lities of the income tax. (Hear, hear.) He thought
time would show that this country would not stand it,
and, with the expression of that opinion, he should al-
low the bill to pass under protest. (Hear.)
Mr. L. HEYWORTH argued that an income tax
was a very proper tax, but it ought to be relieved of the
inequalities which disfigured the present measure.
Mr. GROGAN, Captain KENNEDY, and Colonel DUNNE
took the last opportunity which would most likely be
afforded them of protesting against the extension of the
income tax to Ireland.

The CHANCELLOR of the EXCHEQUER reminded
the house that Ireland would be compensated for the
burden of this measure by having the annuity tax re-
pealed.
Mr. MAGUIRE said it had been stated by an ex-
Chancellor of the Exchequer that this measure would
impose upon Ireland an additional taxation of 413,000/.
a, year.

After a few words from Sir A. BROOK, the house
divided, when there appeared—
For the third reading lB9
Against it 55

134

stead, they would, in nine cases out of ten, prefer the first
alternative. Take the hardest case that could be cited—
that of the professional man struggling into practice, who
was obliged to make a certain appearance without actually
earning anything. At present, as those men had no income
but were consuming their own capital, they were excused;
but if they had to pay a heavy house tax, for instance,
they would be made to contribute as much as if they were
in the receipt of large earnings. (Hear, hear.) He (Mr.
Laing) believed that the income tax was really a very
popular tax. (Hear, hear, and cries of "Oh !")
Mr. G. BANKS admitted Mr. Laing's estimate of the
prosperity of the different classes of agriculturists to be
true ; but it was precisely because the middling farmers
were being destroyed that he wished to give them the
small relief that would be afforded by the clause.
The committee then divided
For the clause
Against it
Majority

144
- -113

The clause was therefore lost.
Sir F. KELLY then moved another clause, namely, "to
deduct 5 per cent. from the amount of the tax paid upon
all incomes under 4001. a-year in respect of each child of
the party paying, born in wedlock, and under 21 years of
age and unmarried."
The clause was negatived without a division.
Sir A. CAMPBELL moved the following new clause :
" In charging the duty under schedule A of this act, in
respect of lands, tenements, hereditaments, and heritages,
in Scotland, an allowance or deduction shall be made for
the amount of all parochial and county rates, taxes, and
assessments which by law or custom are paid by the owner
thereof." This clause was similar to one that had been
previously moved and negatived, but as a similar relief had
since been granted to persons in Ireland, he could not
see how the right hon. gentleman could now resist it.
In Scotland many rates and assessments wore paid by the
landlord, who, in consequence, received a higher rent.
In England the same taxes were paid by the occupier, and
manses,t he i)oor
ands a rates,
schoolmasters'th e assess-
ment
consequently did not come under the operation of the in-
come
fortft x the irle rese
pair r of includedchurches, hal
f
houses ; the county rates, for the maintenance ofprisons,
cost of prosecutions, constabulary, bridges, Sze.,
Ind the
highway rates in some counties. Taking the average poor
rate at ls. 4d. in the pound, and the county rate at 4dand
adding a proportion for the others, it made a difference of
6 per cent. in favour of the English landlord, through
whose hands these rates did not pass. It had been argued
that as the rate of assessment under schedule B op Scotland,
was different from that in England, the allowance was sub-
stantially made. But on the greater nnsa.ber of farms in
Scotland, the tenants paid no income tax, by reason of the
smalluess of their holdings; therefore the assessment under
schedule B could snake no difference to the landlords of
that property. Then it was said that the system of repairs
in Scotland was different from that in England ; but the
Scotch members, to the number of 30,, who had a meeting
about the time the budget was proposed, had expressed the
opinion that such difference did not exist, in answer to its
allegation by the Chancellor of the Exchequer. Probably
the right hon. gentleman had been misled by the usual
form of Scotch leases, which bound the landlord to put the
premises in proper and tenantable repair, and the tenant to
keep them so ; and it was added, " ordinary wear and tear
excepted." But the usual practice was that, on the begin-
ning of a 15 or 18 years' lease, the landlord spent about a
year's rent in putting the walls and woodwork of the farm
in proper order, and the tenant was bound to keep them
to, though not liable for what were legally called repairs.
Great differences, no doubt, prevailed in different parts of
the country—houses requiring more repairs than farms,
and one kind of farms more than another. This was not
a ease without precedent ; for in the Income Tax Act of
1842, allowances were made for parochial sates, taxes, and
assessments charged under the act for the commutation of
tithes ; also for rates paid by the landlord which were
legally payable by the tenant. Landlords in Scotland
were precluded from taking advantage of this allowance by
a subsequent clause. It might be asked why they had
Not come before Parliament sooner; but it should be re-
membered that they were now imposing the income tax
for the first time for seven years. The claim he now urged
was to be granted to Ireland, though there was less ground,
from the smaller amount of assessment.