The Sun.
London, England, 1853-04-19 00:00:00

siderable—namely, 155,0001., it is not a loss without hope
of recovery. (Hear, hear.) We think that is a loss to
which the committee, for the sake of so great a conve-
nience, would be disposed to accede to. [Mr. Bright put
a question.] The penny stamp would be necessery to con-
stitute a valid document. As you have to pay 3d., 6d.,
is. at present, so we propose to annex the single condition
of affixing a penny head as sufficient. We propose to make
a change with respect to those indentures of apprentice-
ship which are known as indentures without consideration.
This is a duty which produces very little, from the charge
being too high ; from 20s. we propose to reduce the duty
to 2s. 6d. The next question is popular with the majority
—unpopular with the minority. It is the case of the at-
torneys. (A laugh.) I must confess that I don t think
the vote of the House of Commons taken upon this ques-
tion would have justified the Government in proposing a
remission of this duty, because we feel strongly that a vote
of the House of Commons given on a particular duty, is
given necessarily on considerations attaching to that par-
ticular duty, and without reference to the comparative and
relative claims of others. (Hear, hear.) But we do think,
in consideration of legislative changes which have lately
been made, and which have tended, by indirect as well as
direct action on the law, to diminish the business of at
torneys, that there might be a remission of taxation.
What remission should it be ? We are not satisfied with
the proposal made by the profession. The profession is
subject to three charges. The first is on admission to
practice, which is small. The charge for the annual cer-
tificate is 121. for the metropolitan solicitors, and 81. for
country solicitors ; and the charge for articles of clerkship
is put at the enormous amount of 1201.—a charge on capi-
tal paid by solicitors in anticipation, though they may die,
though they may turn out incompetent. The profession
said, " Take the tax *f the annual certificates for those who
are in the profession ; leave those who are to enter to pay
precisely the same." (A laugh.) We don't think that
would be a fair mode of dealing. (Hear, hear.) Having
made up our minds that we may propose a remission of
probably about 50,0001., we propose to reduce certificates
from 121. and 81. to 91. and 61., and articles of apprentice-
ship from 1201. to 801. I come now to the question as to
advertisements. (Hear, hear.) With respect to that
question I hope that the committee will not consider that
it indicates any disrespect for the judgment to which the
majority of the house arrived, if having the same object
in view, and desiring to bring about some or a more
effective classification of taxation, we have been led by our
examinations to believe that there is a better mode of
proceeding than that which the house adopted, think it
our duty respectfully to submit that mode of proceeding to
the deliberate consideration of the committee ; and it is
right I should say that the plan I am about to state was a
plan which the Government had adopted at the time of
the debate on Thursday last. (Hear, hear, hear.) It may
perhaps, be said, " Why did you not say so ?" My answer
is this—that it was from no motives of mortification, that
it was from no desire to practise an undue reserve ' • it was
because we feel that, if the Executive Government is, with
ad vantage to the country, ordinarily to discharge the func-
tion of the initiative with respect to finance, it is absolutely
necessary that the strictest silence should be observed
—(loud cries of " Hear, hear")—not in contempt of pres-
sure, but yet, notwithstanding pressure—till the time
arrive when the views of the Government shall be disclosed.
What we propose with respect to the duty upon advertise-
ments is this—and financially our proposal comes within a
mere trifle (within 20,0001.) of the other. The,present
duty on advertisements is 181,0001. We propose to reduce
the duty from ls. 6d. to 6d. (A cry of "Oh !" followed by
cries of " Hear, hear.") The hon. gentleman could not
wait on Thursday last for four days, and now he cannot
wait for as many minutes; (A laugh.) May I make that
moderate demand on his patience ? It is absurd, and most
of all would it be so, to take only the plan of the right hon.
gentleman the member for Manchester, who had considered
this question, and consider the duty on advertisements
alone. You must consider it with reference to the other

duties which affect the journals in which those adveitiTe-
ments appear. (Hear, hear.) I venture to say that, if
you repeal the duty on advertisements simply, and leave
the duties on the supplements to newspapers as they are,
it is very doubtful whether a great part of your reduction
will not go into the pockets of newspaper proprietors.
You want a large increase in the number of advertisements,
but you must take care that you don't subject people to
taxation in another form by multiplying their advertise-
ments. Take the case of the Times. You know it is
obliged to limit its advertisements. I will not go into that
subject ; but there is a point beyond which, in consequence
of the Id. stamp on supplements, and the id. stamp on
supplements, it does not pay to insert advertisements, on
account of the supplement ; and therefore a time comes
when they must have a limit to the advertisements, and
put a higher price on them, on account of the supplement.
What we propose is this—to reduce the duty on advertise-
ments to 6d., and, instead of taking off the remainder of
the duty on advertisements, to repeal altogether that with
which the plan of the right hon. gentleman did not meddle,
namely, the id. and stamps on the supplements of
newspapers which are used for printing advertisements.
(Hear, hear.) And I venture to say the plan we propose
is far more sure to secure to the advertiser the benefit of
the reduction than the plan which you propose ; because,
if you remove the advertisement duty altogether, then
when advertisements come into a newspaper, they must
either be limited to the present sheet of the newspaper,
with the present limited space, and no competition, or they
must be liable to that heavy stamp duty which discourages
the printing of supplements. The first loss on the adver-
tisement duty and the supplement stamps will be 160,0001.
The only other change we propose is contingent on a bill
by which the noble lord the Secretary for the Home Depart-
ment proposes to effect a material reduction for the benefit
of the metropolis. It is proposed to reduce the taxation
on hackney carriages. A common hackneycarriage payslOs.
a-week. We think there ought to be a reduction. We
propose to reduce the duty from ls. sd. a-day to ls. a-day,
which will give a relief of 26,0001. The relief from the
remission of taxation on the division of stamp duties will
be 418,0001. With reference to the point of the duty on
advertisements, I hope that, in addition to the proposition
I have stated as regards the bearing of the plan proposed
here and the bearing of that proposed by the Government,
the committee will ha willing to considor the effect that la
likely to be produced by sweeping away all branches of
the revenue, if they are not revenue of a description which
does not seriously interfere with or constitute a burden on
the community. I really don't see how it is possible to
maintain any duty on fire and marine insurances—any
duty on a great many articles which I fear have over long
been the objects of taxation—if the arguments against the
present advertisement duty are to be pushed to such a
length as to stop nothing short of absolute remission. We
propose, also, to the committee that they should attempt
to make a reform of the assessed taxes. That is a propo-
sition which cannot fail to be acceptable ; but the opera-
tion is not an easy one. If it is to be successful it must
proceed on three principles—the abolition of what are
called the progressive duties ' • the abolition of what are
called compositions ; and, lastly, the abolition, or the
almost abolition, of exemptions, and the substitution of
rates and taxes which shall be few, simple, and as nearly
as possible uniform. What the Government proposes is,
that instead of the present duties on men-servants, be-
ginning at a minimum rate of 11. 6s. 6d., and running up
through a great variety of rates, a uniform rate of one
guinea on servants above 18 years of age shall be levied,
and of 10s. 6d. on servants under 18. Upon private
carriages we propose, instead of such charges of 61. 12s,
41. 15s. 6d., and 31. lla. 6d., to charge 31. 10s., 21., and
15s. The duty on carriages let for hire, such as post-
chaises, will remain at 3/. ; but the particulars relating to
this subject will be more explicitly stated in the resolu-
tions. The duty on horses, beginning at 11. Ils. 74., runs
up to a great variety of rates. We propose that trade
horses shall remain as now, that the duty on ponies shall
be 10s. 6d., and on other horses 21s. [An hon. member put
a question.] The hon. member asks what we propose with
respect to agricultural horses. We propose to leave them
as they are now—exempt. (A laugh.) We may be wrong.
Exemptions, as exemptions, I do not like ; but it appears
to me that the case of agricultural horses is strictly ana-
logous to that of steam-power on railways. Our object is,
irrespective of fear or favour, to propose what we think
impartial justice to every class. I have received proposals
suggesting the imposition of taxes on steam-power. Of
these I need not say they were summarily, dismissed.
Whatever my love of symmetry, I don't think it just to
remove the exemption of duty which applies at present to
horses employed in agriculture. We propose to make a
simplification of the duty on dogs, which are not so much
taxed as the rest of the community. There are two
rates of charge at present on dogs—a duty of 145., and
Bs. ; and these we propose to unite at a sum of 12s. The
immediate effect of these changes will be a loss of
87,0001. on servants, 95,0001. on private carriages, 118,0001,
on horses ; but we have a gain of 10,0001. in
the case of
dogs—so that the !first loss by the remission of assessed
taxes will be 290,0001. As in the case of stamps, however,
our hope is that the first loss will be made up to the re-
venue. The assessed taxes are levied under 72 acts of
Parliament—(hear, hear)—and if the house wants the sys-
tem of these assessed taxes reformed it must be prepared
to support us in the principle of subjecting to moderate
duties a great variety of articles. (Hear.) We propose,
also, to change a system that does not strictly apply to as-
sessed taxes, but which is of an analogous character. I
allude to the post-horse duties. (Hear.) The case of the
post-horse masters is a very hard one. The present system
is exceedingly unequal. The duty, which is heavy and
burdensome, is levied on mileage, and is subjected to all
manner of difficulties in the collection. It is raised by the
issuing of tickets taken up at the first turnpike ; and I
may state, in the first instance, that I believe the largest
postmasters in the kingdom are in London, whose principal
traffic is to the railway stations, where there are no turn-
pikes whatever. (Hear, hear.) Altogether the system is
difficult, the duty onerous in its amount, and, as I have
said, is unequal in its distribution. We Propose, in deal-,
ing with this matter, to take the plan that has been sub-
mitted to us by the postmasters themselves. Their own
proposal was a very fair one, for they were not so much
for a remission of taxation as an entire change of the sys-
tem. They propose that the bulk of the tax shall be levied
in the form of licenses, which licenses shall vary according
to the number of horses and carriages. (Hear, hear.) In
,
this way we propose to make a remission of 54,0001. a year
in favour of the postmasters. (Hear, hear.) We propose
a scheme of duties on the licenses for horses and carriages
which will realise a sum of 161,0001. a year, giving, as I
have said, a remission of 54,0001. a
year. (Hear hear.)
Another change under the head of assessed taxes is pro-
posed with the view of giving greater facilities for the re-
demption of the land tax. The present provision of the
law for the redemption of the land tax is very stringent,
and its operation is exceedingly limited-
You may redeem
a tax of 11. levied on the land, by transferring to the Com-
missioners for the Reduction of the National Debt 225. a
year in the funds ; but these are extremely unfavourable
terms ; and, instead of recovering 10 per cent. more than
the amount of the tax, we propose to reduce it by 17i per
cent.—to take 7i per cent. less than the same amount of
stock in land. (Hear, hear.) The committee should be
aware that any change made with relation to these matters
cannot come into operation during the present year ; and
if at a future period of the session we should ask the house
to pass an act called the Assessed Tax Act, we shall then
fix the date for sth October, 1853, and not for sth April,
1853. Out of all these losses of revenue, or commutations
of taxes, under this branch of the assessed taxes only
51,000/. of post-horse duty would come into effect this
year, and only one-half of it would be charged from sth
October. I have still an important branch of remission to
mention. There would be a loss of revenue in the plan
d
proposed with reference to colonial postage, but on that I
Rot enter, as I doubt if any part of it would come into
the present year. Now, with reference to the Customs
duties, I may state that no branch of revenue has attract-
ed more the attention of the. Government, as they feel
that it is here, after all, that the elasticity of the powers
of the country have been shown—(hear, hear)—and they
think that it is by these powers they are supported in the
' duties. (Hear, hear.) I will first
many articles of Customs h
mention an article of importance in
.whic we can make
proposal they make to produce an effective result as regards
it is a subject of peculiar susceptibility, and the
tax, as
doors, whichis almost as peril-
ousf an agitation out of
no change, and that is the article of wine. I refer to this
cause o
of wine itself—(a laugh)—and because it is desirable that
• if the house and the Government think no change can be
to the wine duties as certain climates are to the growth