The Sun.
London, England, 1854-05-27 00:00:00

task, and was glad that he hail not done so, because the
promise was one which he would' be totally unable to re-
deem. Those who thought that the differences could be
adjusted might reasonably give such a. promise; _but
nothing could be more irrational than to select one partis
cedar class of persons who had temporary interests,- and tb
give amallowance to those persons, leaving other classes,
'
who had also temporary interests, to the full sweep and
stroke of the tax. (Hear, hear.) If they were determined
to deal with cases of hardship, injustice, and oppression,
he might 'suggest that the case of the Long Annui-
ties was not the strongest. A large portion of those annui-
ties were created in the midst of the war, when they were
subject by law, and were known to lee so, to a 10 per cent.
income tax—(hear, hear)—and he knew a great multitude
of cases which more deserved attention when they ap-
proached the consideration of this question. Ho mast con-
fess, however, that he doubted whether, at this time of
day, they would do any justice by making any alteration.
They had now had the income tax in full play for the last
twelve years, and he thought ho might safely say that
every bargain in Long Annuities which had been made
during that time had been made with the full expectation
that those Long Annuities would be subject to the payment
of the tax. He was therefore by no moans disposed to
think that, if they were to select a particular instance, it
would be wise to select this particular instance ; but that
which he wished to press upon the committee was this, that
they could not, without doing great injustice, attempt to
deal with an isolated case. It would be a piece of legisla-
tive favouritism, almost unexampled, to select an isolated
case of this kind, and to leave all the others which fell
under the same general principle, but in a more aggravated
form, untouched. On that account, while he admitted
that it was perfectly open to any gentleman to raise the
consideration of the whole question at any time, he thought
it was quite impossible that the committee could consider
it in a form so partial and exceptional as that which the
hon. baronet now proposed. (Hear, hear.)
Mr. HUME said, the right hon. gentleman had not fairly
met the arguments of the hon. baronet opposite. It was
not correct to say that the hon. baronet had selected 'an
isolated case. The hon. baronet had distinctly stated that
he mentioned the case of the Long Annuitants as a sample
of many other cases of hardship and injustice which he
might adduce in reference to the income tax. The truth
was that almost every class of the community. was injured
by the tax in it& present shape, and yet there was nut one
of its inequalities which- might not be easily remedied.
Government had shrunk from the task; but, nevertheless,
something should be done.
In reply to an observation by Colonel DUNNE upon the
objectionable mode of levying the tax in Ireland,
The CHANCELLOR of the EXCHEQUER said the act
of last year was, to a certain extent, experimental. It
was very difficult to anticipate how the income tax could
best be levied in that country. The Government decided
upon one mode, but at tho same time were open to convic-
tion to make any suggested alteration, provided the work-
ing of it was unsatisfactory. They considered it expedient
in the autumn of last year to appoint two gentlemen as
special commissioners to hear appeals and receive com-
plaints, and he had great satisfaction in being able to
state that the levying of the income tax in Ireland,
which the Government anticipated would be at-
tended with very censiderablo obstacles and difficul-
ties, had been found, on tho whole, an easy financial
operation. (Hear, hear.) Although the hononratle
and gallant gentleman. Was acquainted with parties who
had experienced annoyance in the collection of the tax,
his experience must be isolated and contrary to general
rule; because it was not to be supposed that parties suf-
fering under the tax would have made no complaint to
those whom Parliament had appointed to receive and re-
dress these grievances. Parliament, had been most careful
to provide for appeals, not to the collectors, but to the
special commissioners, and now that the first half-year's
tax had been collected, which might fairly be expected
would be attended with the most difficulty, although the
special commissioners in Ireland had to discharge all the
duties which were discharged by local commissioners as
well as special commissioners in England, yet so small was
the amount of labour that Government had not thought
they would be justified in continuing those two gentlemen
in their places ; on the contrary, as one of the threeh special
o scial
commissioners in England had died, on
f the Iris
commissioners had been appointed to the vacancy pc and
with reference to the other, it would be necessary to con-
tinuo a special officer in Ireland. That experience was
most satisfactory to the Government, and would be so con-
sidered by the house. (Hear, bear.) He begged to as
sure the hon. and gallant gentleman that any particular
case of annoyance or inconvenience of which he would
favour the Government with the particulars would not
fail to bo carefully examined, and the Government would
be most anxious to take the first opportunity to provide a
remedy. (Hear, hear.)
The clauses, with some verbal amendments, were agreed'
to, and the bill was reported.
THE CONSOLIDATED FUND (28,000,000) BILL.
This bill, as amended, was reported.
UNIVERSITY OF OXFORD BILL.

The house went into committee on the Oxford 'Univer-
sity Bill.
Sir J. PAKINGTON complained that the bill had been
brought on to-night without that sufficient notice which
the house had reason to expect. The last time that Lord
John. Russell was asked a question on the subject ho stated
that ho would give two or three days' notice previously to
asking the house to go into committee on the bill, but last
night the noble lord fixed the committee for this evening.
Some conversation ensued upon this point.
Mr. NEWDEGATE complained that the house had been
taken by surmise, and adverted to the small number of
members present.
Lord J. RUSSELL disclaimed any intention to *take the
house by surprise, and, with reference to the scant attend-
ance, reminded the committee of Lord Clarendon's obser-
vation respecting the Commons in his time :—" There are
many members who love the church, but they love it not
so well as their dinner."
On the 22d clause, which enacts that any member of con-
gregation may, upon the promulgation of any statute, pro-
pose in writing amendments to the Hebdomadal
Council,
which the council may adopt, alter, or reject,
co
should
nferred
Mr. HENLEY objected to the restrictad pos%
oer
by this clause. It was desirable that further p
amendments.
wer
be given to exprebs opinion by successive_t
The CHANCELLOR of the EXULT 'QUER vindicated