The Sun.
London, England, 1815-05-06 00:00:00

PROPERTY TAX.

The CHANCELLOR of the EXCHEQUER having
moved that the Property Tax Revival Bill In roil
a third time,"

: Mr. DidtiNsoN stated that in eonsequenCe of
Be tArl 13 hirh slitwol •
that a fax tanners
greater of were con.
fined in gaol for debt, in conseaueirceof the mode
of assessment under the Property Tax than pre-.
rious to its enactment, he should think it proper '
to introduce an Amendment into the Bill, by
which Farmers ivoUld•be placed on the same foot-
ing as merchants.
Mr. Alderman . SMITH was understood to ex..
press his intention of opposingsuch an amendment.
Mr. HORNER considered such-an amendment of
the greatest importance. Agriculture was,.the
basis of all financial operations and the 'fountain.
head of the prosperity of the country. He ob-
jected to take the rent as the criterion on which
the assessment was, founded. He wished farmers
to have the same relief under the tax as. other per.
sons deritiing profits front their employments, and
that, should they prove that' they had made.no
profits, they should be relieved on that showing,
The CHANCELLOR of the EXCHE9I7EI3, thought
that it was not the time to,complain that sufficient
attention had not been paid to the lauded interest
thiriUg the course of this Session. He vindicated .
the mode of assessment, as the only one that it
was 'possible to carry into effect. An average
rent was established as, a criterion, but if the
tenant felt aggrieved, he would apply to his land-
ldrd for 'a reduction of rent which would at the
same time produce a proportionate relief• from the
operation of the Tax.
Mr. PRANKLAND LEWIS was convinced that
Woin the first enactment bf the Property Tax, the
profits of farmers never justified the heavy charges
.made upon' them. He. thought their situation,
called imperiously for, such au alteration as the
intended amendment- propOsed.

Mr. CALCRAFT supported the Tax as -he had
done 'in 1806, because. he knew of no other that
Would equally answer, the emergencies `of the
State.' To give relief to one class of individuals
would be to create a great deal of dissatisfaction in
others.'

. Mr., D..GIJ3DY. wished to know whether, in the
case of ayeduction of rent, the landlord would by
still liable to-pay on his old assessment.
The.CHANcaLuort of the Exonsauea said, both
the landlord and tenant would be entitled to an
abated estimate upon a bona- fide reduction of
rent, _though only for one year.
AIr.•GItENFELL was desirous to correct a misre-
presentation that had gone forth of what he had
said on a former night upon-this subject :be had
been represented as having applied, his observa.
tions, and the oath, which the House, on his sug.
gestion, had
.adopted, to the Commissioners .of
the Income or Property Tax.--to the local Coin.
missioners—to that most respectable and respected
class of the community, the Gentlemen and Ma.
gistracy of the country, who, so much Co their.
own honoar'and the advantage of the public, hact
voluntarily andilegrAwactattsii,:bocourt3slully:ityecid:ht:etthchetimtysuipolevfaessure
ne.
execution of the London
and throughout the kingdom, and without whose
c.ti.operation,

I

,

"9

s
t;

• •••
iver conic 'refide'red efficient :=iv~ietc `n
iris observatitins on ii former night, and 'the oath.
:itseff, exclusively to the Commissioners
for the AfErirs of Taxes—to the Board of Taxes,
who Irohi.i:teirsittioo n Somerset-place, who
receiv 'salaries fr,:m the public ; 'of whom; how
ever, he was•Niot inclined to speak but in terms
-of that respect doe to their stations, and who, lee
=had tin dotabt, gene. all'' speaking, performeid Ade-
',pate and nmeritorious services to the public. As
to ill, Bill itself, he would only now say, having
bti.re expressed hituselt upon it, -that limited as
it teas in its operation to one year, it appeared to
him to be not -a cptestiou of expediency, but a
measure of necessity; and should therefore have
his support.
Sir M. W. RIDLtY considered the Tax as a
mere toneasure,, and as such disapproved of it—if
it were not for the facility with which this Tax
was raised, we should longer have averted, the
evils of war. He would rather have an armed
truce than all the extraordinary evils 'of war; he
would rather

" Bear the ills we have,
" Than ty to ()theta that w•e liner not of !"

He therefore moved, " That this Biil be read a
third tune this day six months."
MT, Lo.CKHART advocated the preparations for
twat, and at the same time spoke in favOUr of
some relict icy the agrienittirists.
Sir timik NvwPoRT opposed it, both .as a War
Tax, and as impOsing greater burdens than any
other impost.
Mr. STURGES BouilbtE asked the Hon. Baronet
*briber he disapproved of the mode of raising
supplies within the year, and wisbed to recur to
tie Funding System, which gave much greater fa-
cilities for carrying on the War, as it threw its
burthens on. posterity. -The Hon. Baronet had
not only already voted for it, when he. agreed to
the Address to the Prince Regent, but at a pre-
vious period, when he held a high official situa-
tion himself, and supported tke increase of that
Tax.

Sir JOHN NEWPORT stated, that when he had
voted for the Addrese, he had done it under a de-
ception practised upon him. •
Mr. PLuNKETT COtild hot oripose the third read-
ing of tile Bill. .He had .cotacurred in, the Address
to ti;e Prioce.Regent,",ancl how was the pledge
then given to be -redeemed, if this Bill were not
'passed ,Did the lion. Baronet think.that the Ad-
ministration of the country should be disarmed in
the present circumstances ? Whether we entered
upon an offensive or defensive war, or remained
in a state •of peace, he thought the measure ne-
cessary. He did not consider that any delusion
bad been practised upon him when he voted in.
favour of the Address.
Mr. Wm. ::',"4ITCI t!,lid that a tax of nearly the
softie nat,,re and inquisitorial powers had been en-
ae!,ed in the time of Queen Anne, but-could not be
carried into effect. The greatescrecornmendation
of the ptcsent was, that it was to last only for one
year.
After a few words from Mr. nose, Mr. Wm.
Smith, Mr. J. P. 'Grant, and Mr. Win. Wynne,
tile House divided, when there appeared--
Yor the third reading of the Bill
Against it

Majority —l3l.
Ttae Bill was then rend a third time and pasted.
CAA g p c.14:?,1,141Tif N TeiLY.
%be Committee on the Foreign Slave Trade Bill.
BARING ivas as desirous as any-one to. pro-
hibit British subjects from vesting capital in this
Dade, hut be yet did not approve of parts nt this
Bill. One of the clauses ought to be modified,
and then he should hare no objection to all the
penalties which the Bill infl,cted. His .objection
was to the wording with respect to the landing or
advancing money on security, which would render
it extremely difficult to carry on trade, in various
particulars.

A long converlation ensued in the Committee,
in which Mr.:Barham, Mr. Forbes, Mr, Finlay,-
tiir J. Macliiiitosh, Sur JOhn-NewpOrt, Mr. Doug
las, Mr. W. Smith, Mr. D. Giddy,' and others,
took part.
. _

It was moved that time should be immedi-
tely for Europe, three months for Africa and the
West Indies, and six months for the eastward of
the Cape of Good Hope.
Mr. W. SMITH thought,' that some of the old leaven re-
mained against the total abolition of the traffic.
Mr. BARING explained, that what he wituted was only
justice to lersons at a great distance, and who must have
time in order to kn.bw what was passed.
Mr. W. SMITH also explained, and stated, that he had
Fir ken hastily, 1)m meant no imputation on his Hon.F; lend.
Lem! [.TON proposed a further amendment, including
p'-ices Ciipet lora within the period of six months.
The amendments were agreed to, and souse alterations were
adapted in other clauses.

sir. BARING commented on the inconvenience respecting
the adraacc of money, under various circumstances, by mer-
chants, partictslarly its it eWected conncettons with the Bra-
zils; and proposeu to one of the clausesan amendment by the
insertion of the 0;4.6, " to lend.any sum of money for the
purpose of carrjiii4 on the trade in slaves." He had
jection to other words, if they answered the purpose more
effectually.

Mr. o i'NNE wished to insert the words, " Colonies, Do,
minions, or Territories," which was agreed to.
Mr. B.k BHA M argued in favour of every means of aboli-
tion of the traffic. He contended, that this clause was tie-
ceuary, it we meant to do oily thing at all. The pOritose of
the Butt was, to prevcat British capital trout being employed .
iu those countries where this ottibus• traffic; was permitted.
There were persons who would inut•be deterred from conti-
nuing it on tory considerations,. The clause 'WAS necessary on
kt,toy Grounds, nut he particularly insisted that we ought.not
to invest eap.tal U foreign dominions,
Mr. Serjeatht ONSLO".' was not a' little mortified to find
that th, clause Was objected to. if this clause -should be
Condemned, the Bill iisclt had better be rejected. Its con-
clemnatton would be a solemn inocki2ry.
Mr. isimtpa-AT conteutled, that •-by • adopting the clause,
the House - would work a serifins injury. He" had
been obliged. to invest part of his capital in the colonies
and tthile he wished to du every thing to eozeplete the aboli-
tion of the Slave i rade, he must not forget
.those' who had
strong-er cianos. -

Sir ;LINIES MACKINTOSH supported iliesintroduction of
the elauso, and complimented the Secretary of State for -
re i difaiyi. fink his exertions io attempting- the total aboli-
tion of to. truth- To reject -this clause would lie to reject
the and we should kile all thug professions and win-
ciplcs which hall evablished our reputation.. Nothing- but
Makin; the filet criminal could afford any security. •
It ?AT explained.
l'ar.-110e.-fit..-%.S contended, that ~sidle the Spanish trade
w otp;•ortei hi- British capital, it was England who carried,
on the Slave Trade; and it was -the opinion of Sir Henry
Wellesley, that the Spanish trade was carried on•soltly
British capital. He ttiou4ht the House ought to consider
whether tne clause was necessary, anti-, if ne..essary, it ought
In oe adopted. For his part, he conceived it his duty to con-
nect it with the original abolition.
Air. liattiNii said, that the country had al re.tly.made great
tacritices for the potting down the Slave Tradt, and Ire re-.
joiced at it: Ile coositirrei:, however, that there was a great
inisundeistanding in the House, noon the subject which the
present &lust adverted to. It was jot that British Merchants

lent Aelr:inoncv or rnorik;lscA iu Cdi , cc the SPailiv.b Nl`r -e4
ItUlJi 5; but tlthi when debt- Were due to tbeito fur payment of
avoits, :they ohlbccd..to hike irtrat seo.::uity they
cOuht get. To pieVitirt this, w6.(rld Pot only ltc injuTisus to
the Slave Trade, hut to trtole in general:
• Sir S. ItOMlLLYttiongin ill:it iftheaineiidisent yea's agreed
to, the enortritsrut worita'hea perfect mockery. It was o••
sible loS• any man lendihis rooner to know exattky the purpose
for wl; ich it WaS wanted. No man could doubt, however, thit.t
when money was lent on pArfgage of estates in those islands,
_it was for the purpose of :buying sla-vbs that it. wits wanted.—
. He preferred, however, the treating the crime as a high mis-
demeanour. to ;miring it felony.
• Mr. %. thohght that the object would beat much
defeated by allotving those sertiri:ies to be taken for goodS
sold,•as if 'it Was for money lent. It would requite no great
iogenuity or contrivance to lend money to proniote the Slave
Trade, under the appearance of --
sending goods to the Spanish
colonies, which were tai be secured by mortgage.
Mr. MARRVAT said, that it was often necessary? in pat-
meld for goods sent out, to take such security as could be
got. 'No British merchant would voluntarily-lend money on
the security of Spanish plantations, as the regal rate of in-
terest there would not reimburse them. To prevent British
merchants, however, from getting any Security for the pay-
ment of goods sent on.; there, would be' highly injurious to
the general interests of British trade.
Mr. FORBES conceived that tlist.adoption of the Amend-
meta would open a door to all manner of evasions of the prin-
ciple of the Bill.
• Air J. NEWPORT supported the Clause. The Country..bad
already made great and meritorious sacrifices for the destrnc-
tion of the trade. In order to convince the other nations of
Europe that we were thoroughly sincere, he thought we.should
not object to this further sacrifice.
Mr. BARHAM, in order to meet in some degree the tense
of the gentlemen on the other side, proposed,. to alter the
clause so as tp. make, it extend only to lands, buildings,
slaves, and growing cropt." This would still,leave the float-
ing property subject to the payment,of tlehts.
• After a few re'irds frino Mr: Fialayrirot.Mr.-lqarryat:
Mr. NVILIIER.FOiIciIi sui.ported the clause.. As to what
was said of the Spotlit!) laws. being an .obstruction to British,
merchants lentiltis on such sec ardy, it ni recollected,
that the Spaidards could alter their iaws when it suited their
interests._ They had very lately, in the case of:Alit, Slave
Trade, altered their laws, so as to allow slaves to be ins-
Ported in fu:eign
Serjeaot ONSLOW said, that a persevering Legislature
would hear down every attempt to evade brr
lie thonght that if they rrov• slimed them rive determintsd
to apply a remedy to the evil pointed out :o them, there wl:s
no danger of their not being able to prevent ail evasion of •
their laws.
Mr. tAItING, at considerable length, contended that this
ClaOse would be injurious to tunic in general. -
After a short conversation, in which the fon:AT speakers
took a part, the Committee divided
AyeS fur the clause,- 52=Noes, 7. •
Dlr. BARING then prophsed 'another amendment, viz, to
leave uni the words `• growing- c:ois.,," which Was rejected by
a majority of 49 to I 1 .
lis tilling up We blanks, the penalty wan fixed at three times -
the suns of-money lent; one half to the Ring, the other half
to the informer, and the Ohre 'lhnited fur the action to be
brought, three years.. - -
On the clause for the mode oftiial.
Mr. BARING took the sense of the House:
Fur the clause, t-33 Against it, It.
The Report was ordered to ho received on"Puesdnv.
• The Committee of Supply was Postponed to Monday, and
the notices ordered-to stand.

The Report (us the Exchequer Bills Funding Bill was
agreed to, and Bill ordered a third reading on 'Monday. -
The CHANCELLOR of the EXPI-lERU.EJt obtained leave
to bring in a Bill fur tegulating the registry of sbiils`bwilt in
India.

The other Orders of the Day were then disposed of, and the
House adjourued.

FOREIGN LNL,',LLIGENCE.