The Sun.
London, England, 1853-06-22 00:00:00

( as we understood). At the same time, if this is to be a he-
neral
and permanent tax, I cannot object to the landed
property of Ireland bearing its share. It seems that there
is to be a remission of 4,000,0001. out of the consolidated
annuities. Now that is one of the oddest compensations
that has ever been made. There are districts in Ireland
subject to burdens which it is impossible they can ever '
'bear, and the Chancellor of the Exchequer says, " I will
relieve you from these burdens which you cannot be.ar,and
that is to be a compensation for the new burdens which I
am about to impose on new districts and individuals neve'r,
-
before subject to them." The right hon. gentlgnian com-
pensatea one person by taking something out of another
person's pocket. The noble earl has taken great credit for
the system introduced by Sir R. ,Pgel, the constant reduc-
tion of duties, the revision. of ,taxation, and the inestimable
advantages to be derived from it ; but he does not observe
that he thereby aeitroys his whole case. If in the course
of seven years you go on reducing taxation, although at the
(
expiration of seven years the country may have recovered
the revenue which she now sacrifices, yet if you go on
making further reductions, and taking off other taxes,o
and
using your surplus in carrying out the principles e
e
trade as fast as you make it—and in the present feelings of
Parliament there seems to be an intention of puEsuing that
course—it is quite clear that, instead of having 5i
the noble earl will not have one shilling more in the exche-
quer, which he calculates upon for the purpose at the end of
seven years of getting rid of the income tax—(hear)—and I
do not believe that Parliament will submit for the next 7
years to see accumulated a surplus which will amount in 5
or 6 years to an annual surplus of 5,000,0001., without be-
ing disposed to avail itself of that surplus as it arises, and,
consequently, revenue and expenditure will be brought
nearer together, and the object you profess to have in view
will be defeated. I submit to this income tax—l believe
it to be inevitable, and I am not prepared to ask your lord
ships to refuse that which is necessary for the credit of the
country. But lam not deluded by the suggestion on the
part of the Government that this is intended to be a merely
temporary tax, nor by the credit which theyhave taken to
themselves for the sincerity of their intentions to get rid
of it within a limited period. I believe that there will be
continual renewals of this tax, and that in submitting to
it, with all its injustice and all its inequalities, we are sub-
mitting to a tax—nominally indeed for 7 years—but of
which neither the noble earl nor I will ever see the end.
Lord PORTMAN wished to say a few words on this
subject, as he felt that he should not bo doing his duty to
their lordships, who had entrusted him with the chair
of the committee appointed by the house to consider the
question of the income tax, if he did not inform their lord-
ships that there was a clause in this bill directly opposed to
the unanimous recommendation of that committee, and
which, as it seemed to him, inserted the narrow end of the
wedge, and would cause, at no distant time, a larger fis-
sure. He alluded to the clause which, for the first time in
legislation, provided that the fees and emoluments of the
clergy were to be deemed as fair subjects for remission of
taxation, so far as such charges were necessary to the per-
formance of their duties as clergymen. This was a subject
which the committee had inquired into with the greatest
possible attention, and the Bishop of Oxford had taken
every pains to induce the committee to come to a resolution
that, in all assessments of charges for the clergy, a certain
remission should be made in their favour. This remission
was now for the first time admitted into the bill, and if he
were to allow the matter to pass in silence, he felt that he
should be neglecting his duty to the committee and to their
lordships. He must say that, when all the charities of the
country were about to be taxed, he did not think it quite
a wise antagonism on the part of the clergy to come before
Parliament in this fashion. With respect to the general
merits of the measure he would observe that, in his opinion
they were extending 'too widely direct taxation. Direct
taxation was constraint, but indirect taxation was consent.
The income tax and the succession tax were alike con-
straint—the money must be paid on a given day. • But the
tax on beer and on tobacco was not felt, because it was
paid only when parties chose to have the commodities.
Direct taxation was very expensive to individuals, and it
was equally true that indirect taxation was very expensive
to the country ; but he did not see why both one and the
other species of taxation might not be made less expensive
than they were. But they were told that some of the in-
equalities of the income tax would be removed by another
direct tax. Now, with respect to that tax—the succes-
sion duty—he believed it would be a considerable boon to
those who held land in fee, but it would confer no benefit
whatever upon those who possessed only a life interest -in
land. (Hear, hear.) For these reasons he objected to the
continuance of the income tax in its present shape.
Lord BERNERS (who was very indistinctly heard) was
Understood to object to the income tax generally as an-
bust and inquisitorial, and complained especially of this
ill, by which nominally a tax of 7d. in the pound was
imposed on land, when in fact it amounted to 9d. ; and he
denied that any one could defend the incidents of a tax of
this description.
Lord BROUGHAM agreed with the noble lord who had
just sat down with regard to the great evils of the tax
which he had pointed out ; but there were also many
others besides those which the noble lord had noticed.
For example, money invested in improvements or in trade,
'with a view to its being replaced by profits at a future
time, but not immediately, and from which the most
provident man never expected any real income for two or
three years, was dealt with at the very instant it yielded
, any return, and was pounced upon and made subject to
. • this tax. This was in fact making it a tax not on income
but on capital. That was one of many objections to the
tax, but it was liable to one observation, namely that it
was unequal, and not modification of the tax could ever
remove that inequality. Therefore, when his noble friend
complained of the peculiar position in which the house was
placed in consequence of what he (Lord Brougham) would
call the conflict between the two houses, on a point of
privilege, which he did not admit to belong solely to the
other house, but which their lordships yielded, and by
reason of which taxes were received from the other house
as they came, he would say that there was no means of
getting rid of that inequality by altering the bill in their
lordships' house. Again, income derived from land in fee
simple was dealt with in the same way as that derived from
settled property, and the tenant for life treated in the
same manner as the possessor in fee. But there was
great difficulty in making any difference between the two.
Income derived from land or personalty was also dealt
with in the same way as that derived from labour. Never-
theless, the difficulty of adjusting those inequalities had
been found insuperable, and that caused his late lamented
friend Lord Melbourne to say of this tax, that "he was
aware of the hardship and pressure it brought on every
class, and in his view that was its great recommendation,
for no property escaped, and every one was compelled to
pay it." That was true, but it was asked, could it not be
so applied, as that while every one paid it, the inequality
could be lessened. But every one who had had to deal
with it had found, when it was examined, that partly from
the difficulty of adjusting a scale, and partly from the
danger of evasion, it was impossible so to construct the
tax. Those were not all the objections to the tax. He
had stated in 1842 and 1851 other objections. There was
no doubt that one of those objections could not be removed
by any modification, and that was the inquisitorial nature
of the tax. That objection did not apply so much to in-
comes derived from land, which were generally tolerably
-Aerie- le -vil—

BATTERSEA PARS.
Sir W. MOLESWORTH moved the following as the
select committee on Battersea Park Bill : —Sir William
IVlolesworth, Mr. Locke King, Mr. Hay ,er, Mr. William
Williams, Lord Seymour, Sir R. H. Inglis, and five to
be added by the committee of selection ; three to be the
quorum. That the committee have leave to sit and pro-
ceed upon Friday.—Agreed to.
PETITIONS.
Mr. FRENCH presented a petition from Roscommon
against the Inspection of Nunneries Bill.
Lord HOTHAM and several other Hon. Members
presented similar petitions.
Lord BARRINGTON presented a petition from New-
bury, in favour of the bill.
Mr. A. PELLATT presented a petition from Cam-
bridgeshire and other counties, against Lord J. Russell's
Education Bill.
Mr. CROWDER presented a petition from the in-
habitants of Liskeard, in favour of ocean penny postage.
Mr. PHILLIPS presented a petition from a place in
Wales, against the Education Bill.
Mr. DUFFY presented a petition from Portadown,
in favour of ocean penny postage.
Mr. L. KING presented a petition from a home
county, praying for an alteration in the mode of voting
for counties. •
Mr. FORI3ES prorsented a petition from a number of
places in Scotland, in favour of the Inspection of Nun
aeries Bill.
Mr. MIALL presented a petition from a Lancashire
Building Society, against the Registration of Assurances
Bill.
Sir J. WALMSLEY presented a similar petition
from Leicester.
Mr. HUME presented a petition from a dissenting
body in Suffolk against the application of public money
to the purposes of education.
CLITHEROE ELECTION.
The SPEAKER acquainted the house that he had
received a report from the examiner of recognisances,
stating that the recognisances in the Clitheroe case were
unobjectionable.
RAMSGATE HARBOUR.

notorious, but the systera pressed heavily on traders, and Mr. MACKINNON gave notice that, on the 19th of
operated injuriously on the most prudent and justifiable
speculation, by the disclosures which were necessary and July, he should move for a select committee to inquire
into the condition, revenue, and expenditure of Rams-
might be not merely prejudicial but fatal to a man's credit.
The inquisitorial part of the tax might not be so prejudi- gate, Deal, and the Cinque Ports.
cial to professional persons as to traders, but still it was ELECTION EXPENSES.
galling, annoying, and distressing. That,' however, was Lord D. STUART gave notice that, on an early day,
one of the evils inherent in the income tax, and which no he should move that it be an instruction to the Atter-
modification could remove. For these reasons he had great ney-General to prosecute all persons reported by election
dislike to the tax, and had tried to repeal it when it ex- committees to have been guilty of bribery as agents.
isted, and to discontinue it when it was about to expire.
It was now 37 years ago since he had the satisfaction, in CANADA CUSTOMS.
Mr. HUME moved an address for a return of the the other house, of putting an end to the income tax which
then existed, and during the six weeks which the debates number of officers belonging to the Customs Department
lasted, ho was sure that no argument was brought for- in Canada that are paid by Great Britain, stating the
ward in its favour that was not instantly disposed of. names and offices, station and salary, and allowance of
Afterwards, in 1842, he opposed the imposition of the tax each officer, and all contingent expenses paid by Great
in their lordships' house, and he stated then that it ought Britain for the Customs Department, in the year 1852 ;
not to be imposed, except as a great resource—a resource also, a statement of what duties these Custom-house
which should be wedded to war, and only to be used in
officers have now to perform.—Agreed to.
case of serious pressure in the finances of the country,
which could not be removed by any other means. EPISCOPAL AND CAPITULAR PROPERTY.
When he urged those arguments, and moved resolutions Tho Marquis of BLANDFORD presented a petition
in accordance with them, his late illustrious friend, from 800 incumbents of district parishes, stating that there
the Duke of Wellington, and the noble earl then were many church endowments which did not exceed 131.
President of the Board of Trade, admitted them a-year, the remainder of the clergyman's income being pro-
all, and said that the necessity for it was its only defence. videO out of pow rents, and that there were upwards of
His noble friend at the head of the Government held out 4,000 incumbents whose incomes did not exceed 1501.
the prospect of their seeing the tax taken off in seven a-year, and praying that the house would provide a remedy.
years ; but ho (Lord Brougham) could not help fearing that The noble lord then said, in rising to move for leave to in-
that seven years, and many other seven years, would troduce a bill to make better provision for the management
elap.,e before there was an end of this tax. This tax was of episcopal and capitular property, he must ask the indul-
only not worse than a tax on the food of the people„- than gence of the house while he entered upon a subject wide in
a tax on the knowledge of the people ; and than a tax on its range and almost incalculable in its results. He wished
law proceedings; and, looking at it as one of the worst first to allude to what had been previously done as re-
taxes, he retained the opinions he expressed, and would garded Church legislation, tending as it had done to place
be ready to reiterate tam resolutions which he moved in the Church in its present position. The first great public
1842 and 1851, with the one exception, that he was more act was the 58th and 59th Geo. lII.' commonly called the
inclined to listen to the argument against the possibility or Church Building Act, under which 1,30000/. was raised
any modification with regard to the sources and different for building purposes. Then came the important act of
species of income. Without the hope of the tax ending at 1810, the 3d and 4th of Victoria, constituting the ecclesias-
the time his noble friend stated, he yet admitted that the tical commission. Then they had the 6th and 7th of Vic-
state of the finances of the country rendered it necessary. toria, commonly called Sir Robert Peel's Act, in which
The Marquis of CLANRICARDE was one of these who , was first adopted the principle of providing, in the sub-
oppcsed the income tax when it was introduced by Sir R. division of, parishes, for the creation of a permanent en-
Peel. They were told then that it was imposed for three dowment. Then there was an act passed in 1850, recoil-
years, but he thought then that it would be permanent, stituting the Ecclesiastical Commission, and appointing a
and he did not now see any real reason why it should now most important body, called the estates commissioners ;
terminate in seven years. The tax was at first calculated and, lastly, there was an act passed in 1851, permitting the
to produce three millions, and he (Lord Clanricarde) said voluntary enfranchisement of the property of the Church—
then that it would produce five millions, and he agreed an act which had gone far to set at rest the long vexed
with the noble earl (Derby) that no minister nor any House question between the Church and its lessees. To all these
Of Commons would give it up in 1860. His objection to acts the bill which he now proposed had more or leas im-
the t x was that it was dangerous to rely on as a source of mediate reference. There were, however, other acts which
finance ; for, if a government was strong enough to carry had a very important bearing on the present position of
a large amount of taxation, this tax afforded great facility the Esti blished Church. One of these was, the act for the
for imposing high taxes. It also afforded a temptation to commutation of tithes ; another was the act for preventing
an economical House of Commons to curtail necessary ex- plurality and non-residence ; and then, again, there was
penditure. He objected to the system in the present bill the important order in council of 1851, limiting the income
of graduated direct taxation. The Chancellor of the Ex- of bishops and fixing their future amount. In addition to
chequer had laid down excellent principles by which all this, efforts had been made by private individuals,
direct taxation should be guided, and yet in three instances which it would not be right for him to pasi over. In
he introduced a system of graduated direct taxation. He 1847 Mr. Horsman drew the attention of the house to the
considered it most unjust to impose upon Ireland, in its subject of episcopal incomes. In 1848 he again broached
depressed condition, a tax more oppressive than any she the same question, and moved an address for an in-
had hitherto borne. The mode in which the tax was to quiry with regard to capitular and collegiate revenues,
be collected from the landlord before he got the rent upon with the view of ascertaining whether they might not
which the tax was charged was moat unjust and un- be rendered more conducive to the spiritual instruc-
fair, and invoVved afrprinciple so monstrous that he could tion of the people. In the same year Mr. Hemmen
not think it possible the Government ever in- moved for an inquiry into the full value of all Church
tended to presd it. Again, he saw no provision in the property under lease. In the same year, too, that
bill to make the necessary allowance to the landlord for house voted an address to her Majesty, praying her Majesty
' that part of the income which went in payment of rent to take into her most gracious consideration the spiritual
charges. He believed the tax would have the effect of pre- destitution of England and Wales, with the view of devising
venting that which it ought to be the policy of Parliament means for its remedy; and her Majesty returned an answer
to encourage-Aviz., the flow of capital into Ireland. The of compliance. In the following year, he (the Marquis of
reason for imposing the tax in Ireland was most extraordi- Blandford) was able to introduce a bill, having for its ob-
nary. He could understand the proposition being put for- ject the remedy of some of the abuses existing in chapters,
ward on the ground of taxing England and Ireland equally, together with the increase, where necessary, of the episco-
but the ground on which it was urged by the Government pate, and also containing other provisions somewhat simi-
was that of a bargain—they said that as they proposed to lar to those of the bill which he had now the honour to
rescind the whole of the consolidated annuities there could propose. The result waa that the measure was withdrawn,
be no reason for not imposing the income tax. That was a ' but a commission was appointed to inquire with regard to
reasonad,iewnhie ought not to weigh with their lordships. It the two first branches—the chapters and the .episcopate,
of those a
would be i'llltstiteZ
shown before their lordships' committee that part and it was with the third, namely, that connected with the
that could not be recogered, and that it property of the Church, that ho now proposed to deal. All
for the reparthento
„insist upon while tither portions, being these things had their separate value ; all had a bearing on
particular localities°l..'ilme7 advanced
, two together, for the benefit of the position of the Church and her ability to impart those
. . mission to impose the income and remit to be repaid. To mix up the blessings for the diffusion of which she was divinely insti-
unjust. Although the bill tax'
the whole, and because of such re- tuted. Now, what was the position of affairs at the pre-
was not only unwise but sent moment? From the year 1818 a variety of acts had
no one could expect that the tux
nominally for seven years, been passed relating to the building of churches, the sub-
that period.
The Marquis of LANSDOWNE ob
would cease at the end of division of parishes, non-residence, and plurality, and, the
obtaining, in various ways, funds to supply the spiritual
tinuance of the tax would undoubtedl
the part of the
servded that the con- wants of the country, in all of which ono point had been
necessity decision of future governments and Tut depend upon the kept prominently in view, the maintaining the great ma-
but on his own part, and on egis atures ; chinery, so important in reference to the national religion,
begged to say, that in concurring in the Government, he of the parochial system. He did not wish to ignore those
•
tinning the tax to the date which had been inserted •
for eon- two pther great branches of the Establishment, the episco-
permanent he should
in the tpa e and the chapters ; but he believed that by laying spe-
th eminent they meant to convey wm
inisuppprting it, other branches not that cial stress on the patoeMed system and by endeavouring
it (1860),
it would be p, but the very contra
If he supposed that the tax would be 13% (Hear.) to • • '.g
Phis otchonz—not by this supply what was deficient in it, he was at the same
time doing what would conduce to the efficiency of the
of the Churah. (Hear, hear.) He proposed
be the most inconsisteecanstioonfsheuxmparnesbseedin
having on various o
Id on the much •gher path, • is bill to transfer the entire management of episcopal
01 bill OW4 PUMA,' 0111Y1 P , --4 capitular proiserty to the Fatatee Cortunigsipners. UP