The Sun.
London, England, 1840-06-02 00:00:00

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Portion of cases taken into the Court of Exchequer, which
w4aoverv,helmcd with business, while some of the ablest
Judaea were in the Queen's Bench and Common Pleas
pith comparatively little to do. At other times,
SoEngland it has been the fashion for suitors.
S°Crowd the Court of Queen's Bench, although Judges
the full as able as ay Judges of that Court pi-co:id, ti in
the Common Pleas. The business of the Exchequer was
increasing, lnd had increased, The increase had begun
at the time his Noble and Lesrt'cd Friend opposite pre-
sided over that Coda. There was no reason in the
114" why that Court should be a favourite, since just the
,4ele legal talprit and the same judgment, could be found
all
thQ other Courts. He would now state what, in his
wrAst the proper remedy for this. He did not see
eoul
dc, shouldtuer be any choice of Courts permitted. He
-1/4ener see any reason why a plaintiff should have the
V"l' of chosmg his Court any more than the defendant.
it'tvvere becatte the plaintiff was the person in possession,
alight perhaps Le right, but the plaintiff was
t,Titine"ily the person out of posi•ession. Now, if
„, 41 choice was given because he was the person out
1": possession, it would at least be consistent ; but he
I," not always the person out of possession, and there
an nothing less consistent than that the plaintiff should
have, the choice of Courts, and in earlier timeg such was
-°t the.case. The plaintiff in those times had no choice,
4a
- all suits went to their respective Courts, and it was
-:,t,ri
Until fictions were introduced that tic plaintiff hod the
icQ of Courts. Now, how did this apply to the Master
the Rolls? He would say, that if they removed the
baster of the Rolls from his Court, they would increase
e evil, and the remedy was not to give parties the choice
Courts, but to send suits to the Rolls to relieve
Court of Chancery and the Vice-Chancellor. He
lilt he told that it would be hard upon the suitor to
to d 0?
him to go to the Rolls, but what were they about
? The Master of the Rolls was going to the Prisy
-:uncil• The suitor had no choice of Judges of
arP"lt and there could be no appeal against his decision,
there was no appeal from the Privy Council. On one
Not he wished to address the House. He thought there
ought to be an intermediate Coto t of Appeal for certain
frurpcsee.He believed they ought to allow an appeal
'at the Rolla to the Vice-Chancellor or Chancellor.
Pa •
-"lea might elect which, but they should not have
14,nther appeal from that decision. The bulk of appeals
tclt es e to the House of Lords did not come
I.ntritlte Court of Chancery, but came front Scot•
His Noble and Learned Friend
krbt*d, he hoped, not require further assistance than would,
the real
arrears was ce got rid of, be sufficient to meet
IL" teal exigencies of the ease, and he should advise their
°Niships strictly to restrict the additionA supply to those
Iligenetes.

;the LORD CHANCELLOR said he believed his
*'"ble and Learned Friend was aware that it was the
°Pit'ion of all persons who had been engaged in any des
I)
:ttreent of the Court of Chancery, that justice c,uld not
Properly administered without great additional strength.
such was the opinion of the Bar, such was the opinion of
,
olicitors, and that such was the opinion of the three
I:,tlKei; engaged in the administration of Equity their
I,.,l°Niships must bs aware, from the statements which his
l'hle and Learned Friend BA himself had made, and
Po from the recorded opinion of the Vice-Chancellor.
~:„.°lll the book of causes their Lordships would find, that
afters , • bad uitc,rbad completed his case, after all the evidence
been examined into, and when nothing was wanting
complete the case but the decision of the Judge, three
totes n•ust elapse before such suitor could obtain a hear-
:K. No one had suggested that this was owing to defi-
Jere exertion on the part of the Judges. He believed
‘utiat every one admitted they exerted themselves to the
titlost of their power. His Neble and Learned Friend had
:iuded to a distinguished individual who had once presided.
,‘,4l'ccsChancellor. and subsequently as Master of the Rolls,
e 0 got through his business with great rapidity ; in fact,
be believed he had got through a greater amount of busi-
tres.st than had ever been got through by one individual ;
int' he would give him the credit of saying, that, consider-
:og the vast quantity of business that he did, it was well
ntle. But he would ask his Noble and Lcarne I Friend,
tat, e would seriously recoeeniend any one to attempt irro-
king the rapidity of that. Judge ? Allusion hind been
pe de to the time of Lord Hard wicke. Now, hose hap-
dtirl!ti it that so large a number of bills had been filed
t_-ag his time ? Why, because when a party came to the
seat he was sure of having his business done. He
iild not be told that he must wait six years for it; but
Ing: a 'Dill occupied no time, it was the hearing which
"c work to the Judge. Now, the hearings in Lord
stardvvicke's time were not one-third what they are at pre-
feet.
_ In the five years ending 1764, the average annual
198,;aunt of hearings was 383, and in the flue years ending
trite9e the average annual amount of hearings was 1,248.
eikr."ng even a later period, during Lord Eldon's time,
Ing, the year 1812, the year before the Vice-Chancellor
41:tial,Pointekl, the average annual amount of bearings had
Annual d• In the five years ending 1812 the average
100 amount of hearings was 562, while in the five years
as he had before stated, it was 1,243.
ttu•
tin
, Was not merely the quantity done that they were to
e ig .
1839' ,
Rid
d
tset the business of the country respired it to be
re, --"e• He would mention, as an instance, the annual
it'erage number of cases set doter during the three years
av,f°re the appointment of the Vice-Chancellor, was 540,
,„-4.4 the average annual number during the three years after
irk.'" 717, Now what had happened to occasion this increase?
;e
fact was that they would have to provide for the in-
crease of business, which would be sure to follow the ap-
rlintment of a new Judge. That was manifest from the
the
of business which had followed the constitution of
-”,e Vier-Chancellor's Court. There was another fact to
tittch he wished to call the attention of his Noble and
warned Friend. It was this, that the longer cases re-
blhed unheard, the more impracticable they became. The
i„-h`lAber of cases alone was not a just criterion of the time
eirichthe duties of the Court would occupy. He wished to
'et their attention to the new duties which would be
jttPosed on the Master of the Rolls, though he would not
at any length on that subject, as the question then
before their Lordships NI Is merely that they should go
into Committee on the Bill. The present state of the
Privy Council was certainly not such as it would be desir-
able to continue. No one individual was at present
Obliged to attend that Court, and it therefore frequently
became a matter of extreme difficulty to regulate its
sittings. The jurisdiction of the Privy Council was, how
"°,, of a very important character, and it was of the
utmost consequence that its duties should be properly
attended to, It was calculated that about fifty days in the
Year were necessary for the sittings of the Council, and it
w°t'ld therefore tyke the Master of the Rolls that
"le to absent himself from his own Court. He
Z,,ltaintY regretted this, but ho saw no other means
‘'ilich the matter could be more advantageously
dPtil ed
4,• • It would be impossible for him to require the
d nes of the other Courts to attend the Council, consi.
,:1-ing the duties they had already to discharge. For these
j.till"ot, and after every deliberation in his power, he
." fight that nothing was more likely to secure the proper
else),
'arge of the duties of the Privy Council than the
'course he had taken.
pfLord LYNDHURST said that his Noble and Learned
thafends had certainly entered into the details of the ques-
j,joitt a manner which showed its importance. It was
to ,Bsible., in his opinion, to come to any safe and satisfac-
eo4"eci,ion on the mutter, except by referiing it to the
at le4keation of a Committee up stairs, lie believed that
sat one additional Judge was recesaary for the Court
ilc., e' „atieery, and the only doubt nn his mind was, whether
ch, would be sufficient. Teat, however, was a matter of
th:._4ll, and in order thhey might ar iv at a safe
on then the subject hat
et propcsed that the e entire question
'uld undergo further examination. He did not think it
bces'sare, aa an investigation into the subject would
e carried or' elsewhere to enter then into any details with
r
~eaPect to it. His motion was that the Bill should be re-
'erred to a Committee up stairs.
;The LORD CHANCELLOR said, that though he
.h himself convinced of the truth of the statements he
ti%4 advanced, others might find it necessary to have fur-
'tat information on the subject ; an as he had no dubt
'gat the object of the proposed investigation was A o
fair
"a, be should accede to the motion of his Noble and
Learned Friend.
Lord BROUGHAM had no objection to the proposed
Qu'le. He should observe, that on one subject his Noble
snci Learned Friend (the Lord Chancellor) had misunder-
stood him, as he had not argued against the appointment of
an additional Judge in the Court of Chancery, and as his
only object had been to show what was the extent of arrears
In the Court in question, and what further assistance it might
require. As to the statement of his Noble Friend, that the Mas-
terof the Rolls should sit at the Privy Council, and there ad-
rainster justice, he would venture to say it was impossible
for any one man to make himself properly acquainted with
the lews of the different countries which the Privy Coun-
cil had to administer.
Lord E LLEN BO ROUG H acquiesced in the propriety
of the motion of his Noble Friend, that the Bill should be
referred to a select Committee, as he was convinced
the subject could only be properly considered in such a
Committee. They had had the subject brought before
them year after year, and be thought it was now high time
that the matter should he settled, His Noble Friend had
mated that he thought one V,ec- Chancellor would be suffi-
cient ; hut that was a questiett for the Committee. If an-
other Vice-Chancellor was required, the Committee would
recommend it, and it would be the duty of that House to
adept the recommendation.

Lord LYNDHURST was satisfied that an additional
e- Chancellor was required at the present moment, and
41 the Committee it was clearly shown that two were re-
quired, he should be the first to accede to the proposition.
Lord ELLENBOROUGH thought the question of
theNiaste• of the Rolls going to the Privy Council, and the
alteration in the Court of Exchequer, were matters for the
et)nsideration of the Committee, and not for that House.
h. Lord A BIN GER cocurd entirely in the motion of
Is Noble Friend, to refer the Bill to a Select Committee.
The Duke of WELLINGTON thought if the Bill was
-t) go to a Select Committee, it was useless further die.
,tossing it in that House.
.Lord DENMAN was rather disposed to think, after the
1111nicreus inquiries which for the last twenty years had
been carried on, all of which ended in a universal opinion
that
more strength was required in the Court of Chancery,
that their Lordships were as competent to pronounce an
cTinion upon the subject, as any Committee up stairs. He
tutted,
therefore, any Committee that might be appointed
i°tlld be expedi.inus in the discharge of their duties, so
"t the subject might be speedily disposed of.
L The Bill was then ordered to be referred to a Select
•-cmrnittee.
Lord LYNDHURST presented a petition signed by
420 Solicitors iu London, iii favour of the Bill, so far as it
reitited to the appointment of two new Judges in the Cour
T,hanccry, and the abolition of the Equity Exchequer.
petition was referred to the Committee. The Noble
Lord also presented a petition from the Ushers of the
Court of Exchequer. praying that if the Equity Ex..
l''qtker was abolished they might have compensation.
e Noble Lnrd Oen presented a similar petition Iron
vtDer officers of the Court.
The Bills on the table were forwarded a stage, a.f.2, tL
riAl.5O- inilcurned at a Quarter Fast Eight os.Ctook.

HOUSE OF COMMONS, JUNE 1.
The SPEAKER tool: the Chair at Four o'Clock.
Th,r, R,Tort of the Committee en the Dublin and Drog-
heda Ass brought up.
The Nairrit!lire Road Bill was read a third time and
pasmi,

lutien-e." Thet !tie the opinion of this House (as the peo-
ple of Ireland do not contribute to the Assessed Taxes)
that, in any additional taxation that may be required to
make up the deficiency of the revenue of the United King-
dom, it is unjust and inexpedient to impose any tax which
will fall exclusively on the people of Great Britain."
Se jesnt JACKSON raid he dottld con;tair in but little
that h,qd fallen froiii hie Ilbh, Friend ; for he believed that
instead Of the plan of the Chancellor of the Exchequer
being partial it was just and necessary. lie denied that
Ireland derived great advantages from our Colonial pos-
sessions. Belfast was the only town in Ireland that pos-
sessed foreign trade. Then his Hon. Friend wished to
impose taxes on treland-eathat was to equalise the taxation
of the two countries; but how would he raise it ?
While they imposed 41 per cent. on spirits manufactured
in England ho would impose 14,1 i per cent. on that in Ire•
land, which was most unjust.
Mr. O'C ONNELL said it was mockery to Ireland to
talk as the lion. Gentleman had done; the Hon. Gentle-
man would deprive them of equal franchise and political
rights, but would equalize their taxation—a financial being
different from a political question. This was a mockery. He
then talked of the exports of Irelsnd; if he had talked
of the imports of Ireland, and shown that they exceeded
CUSTOMS DUTIES BILL. the exports he (Mr. 0.C.) would know the country was
Mr. HUME said that as the object of the Customs in a state of prosperity, because they would be consumers ;.
Duties Bill, which stood upon the Orders, was to impose but exports of the necessaries of life were a proof of po-
a tax of two millions upon the people, he felt it his duty to verty ; and could the Hon. Gentleman tell him of any
oppose the Bill, because he was convinced that the expenda. thing that went back for these experts? No; the moment
ture which rendered that tax necessary sass occasioned by the they were received at Liverpool, they were turned into
had policy of the Government in reference to the affairs of money, which was sent to the banking-houses of the ab-
Turkey and Egypt. On the 27th of March last he had aentees. He also talked to them of the propriety of a
stated in the House that the conduct of the Government had rise—it was going far hack, but it was right to do so, to
prevented, instead of promoting, peace between the the period of the Union to speak of this subject.
Pasha and the Porte. He on that occasion called on the At that time the debt of Ireland was twenty-two millions,
Noble Lord ( Palmerston) to state whet, his policy was; and that of England four hundred and forty-six millions.
but the Noble Lord said that it would be inconvenient to I To show the English bonus of ten millions annually on the
her Majesty's service to produce the documents. The
two debts,t
Noble Lord did not deny the whole of his (Mr. Home's) he proportion ought to be I to 22, but instead of
statement, but said that he was not fully acquainted with
that it was 8-1 e to I. A grosser injustice could not have
been inflicted. To palliate this, Lord Castlereagh made
all the facts, and did not, therefore, comprehend the specious promises. On the sth February, 1800, he said—
policy of the Government. At that period an important I" In respect to the former expenses, Ireland should have no
event occurred which caused considerable changes in concern whatever with the debt of Great Britain, but the
France. The French Chambers called upon M. Tillers two countries would be united as to future expenses. lie
to state what his policy was with respect to Turkey and should have considered it a most valuable circumstance in
Egypt; he made that known, and he stated that, sup- this arrangement if the countries to be incorporated had no
posing other Powers did not concur in that policy, France distinct revenues, the inconvenience of which had been
was strong enough to uphold that policy alone. He ( Mr. H.
sh policy was estranged from France,
H.) felt in the Union with Scotland." He went on to say
complained that Briti
that to obviate this inconverience an equivalent was paid to
and Ministers were doing all in their power to support the Scotland, and she was thenceforth equally taxed ;
views taken by Russia, and for that purpose the country and that Great Britain now paid taxes for the
was keeping up a great army and force. Within the interest on the debt of ten millions (the falsity
present month France had offered to withdraw ten sail of of which statements he would presently show), for
the line from the Iscvant.—( Hear, hear.) It was any proportion of this he would not call on Ireland,
clear, therefore, that France had no idea of war, and nor offer, as in the case of Scotland, any equivalent. It
they wished to see peace established between Mehemet Ali was, therefore, absolutely necessary the debts should re-
and the Porte. He , Mr. Flume) thought the House main distinct, and of course that the taxation should be
ought to have a statement from the Noble Lord, the Se- separate." Nosy, see how Lord Castlereagh had misres
cretary of State for Foreign Affairs, what policy they in- presented—the debt of England at that time was 420 mil-
tended to pursue before they granted any money. The lions; the charge on the funded debt was 15,8001. ;on
Noble Secretary for Foreign Affairs insisted that the Porte the unfunded debt, 1,020,0001 ; the total, instead of It)
should not give up Egypt and Syria to the Pacha—hold- millions, being 16,821,0001. England paid 5,408,000/.
ing that Egy pt alone should be given up. France, on assessed taxes; for the stamp dutica, at a higher ratio, say
the other hand. was content that the Sultan should refill. one and a half million. The rise on the separate
quish Syria. The Sultan was about to complete the ar- taxation of England was 7,000,0001., when according to
rangement, whet, a note from the Five Powers required its Lord Castlereagh, it ought to have been 17,000000/.
abandonment. That was in July, 1839. By this inter- Here was a plain and palpable injustice. After the Union
ference, ever since then, had the Porte and the Pasha— the first thing that was done was to raise the taxes as re- '
England and France been compelled to keen up forces, pidly as possible. He would read a few lines from a Par-
when otherwise peace might have been secured. We had liamentary paper, printed in Jane 8, 1833, to show how
been pursuing a policy utterly at variance with the interests the Parliament had dealt with Ireland. The Hon. Gen-
of Turkey, with our friendship far France, and with our tleman then read an extract, from which it appeared the
own interests. What he complained of was, that the po. increase in England had been 23, and in Ireland 46 the
licy of the British Government had stopped all negotta- per cent. After that were Hon. Gentlemen to corn-
lions for peace at a time when ;Mehemet Ali had declared his plain of the partial taxation towards Ireland ?—( Hear. )
readiness to deliver up the Turkish fleet under any guaran- The Hon. and Learned Member went on to say, that the
tee England or France would secure. The House was bound inequality of tsxation was one of the gross wrongs which
to call for an exposition from her Majesty's Government had followed what Lord Plukett called the most atrocious
of the policy they had manifested towards Turkey and injustice ever perpetrated, yet now came forward the Hon.
Egypt. It was not his intention to press for the papers Member for Lincolnshire with an under-growl—( A
to which he had alluded, because that might interfere with laugh)—about equalizing the taxation of Ireland Rod
the regular business of the House, but he did hope that the England. Let tee Hon. Member do justice to Ireland
Noble Lord would state whether any proposition had been in other respects, and even then there would be gross
made from France to promote peace between Turkey and iniquity in making greater what was in fact the inequality
Egypt, and to withdraw a portion of the naval armament of taxation as against Ireland.
that was at present kept up, and which was so expensive Mr. LUCA S said all he could urge against the motion
to both France and England ? had been anticipated by the lion. Gentleman who had
Lord PALMERSTON said that was a question of very just spoken.
considerable difficulty, and his lion. Friend was attempt- Col. CONNOLLY said increased taxes on Ireland
ing to draw him into a discussion very prematurely, and would be sure to be unproductive, and that was the best
one which, if the attempt were successful, might be very security against their imposition. He ens afraid that the
prejudicial to the interests of the country. lie fell it his proposed increase of the per centage on the spirit duty would
duty, however, to assure the house that almost be, to produce illicit distillation. And he begged the at-
every assertion made by his Honourable Friend tention of the Chancellor of the Exchequer to the general
as to the policy of this country, and the fear propriety and justice of rather adapting the increased
of any outbreak with France, the conduct of her Ma- taxation to the various articles, so as to levy it more upon
jesty's Ambassador at Constantinople, every one of them the higher classes.
were founded upon the grossest misinformation.—(Laugh- Colonel SI BT HOR P said he thought there ought to
ter.) The Hon. Gentleman said France was prepared to be a per centage duty on all salaries above 8001. Ile
protect Mehemet Ali with force. Now no such communia should like to see a duty levied, for instance, on the salary
cation, or anythieg like it, had been made to the Govern- of the Noble Lord (Morpeth) the Secretary for Ireland,
ment ; but it he were to attempt to deny in detail all the who was so fond of capering in quadrilles.—( Laughter.)
misstatements of his Hon. Friend he would be led into that No harm in it ; for I (said the Gallant Colonel) was fond
discussion which he thought the interests of the country of dancing once.—( Laughter.) I should like, also, to
demanded bins to abstain from. His Hon. Friend said the have duties levied on the Noble Lord the Secretary for the
increased taxation was rendered necessary by the evil policy Colonies , so with the Chancellor of the Exchequer ; so
of the Foreign-office. Now was he not aware that a great with all of them.— ( Laughter.) The increased expenses
portion of it was rendered necessary by a measure which, have been • produced by the mismanagement of the
during last Session, received his warmsupport ; that it was Government entirely. I wish they could be ousted from
rendered necessary by the large reduction made upon the their places; better men might be found—worse could not
postage of letters ; by the unfortunate occurrences which possibly be discovered, to fill their offices.—( Laughter.)
had taken place in Canada, and the events which had hap- Mr. 'Alderman HU MPHE RY wanted to know if the
pened in China ? He begged most distinctly to deny that gentry of Ireland who lodged in England great part of the
it was at all rendered necessary by' the naval force main- year, and paid no assessed taxes for their residence any-
tained in the Levant. The expense seas rendered necessary where, were assessed to the duties on carriages, horses,
for the purpose of putting our naval force upon a relative &c.—(Hear, hear.)
footing with that of foreign nations, and he was not aware The CHANCELLOR of the EXCHEQUER said
that even if these questions were settled the French naval he believed not ; there was, however, an exception for
force in the Mediterranean would be reduced. Lookin; Members of Parliament during the sitting of Parliament.
ai the question pending in various parts of the world, he Mr. HUME hoped the Hon. Member would not divide
did not think that any but a small portion of the vote un- or. his motion, though he peifectly coneerred in the justice
der discussion was to be attributed to the naval force of a general revision and better equalization of taxation.
maintained in the Levant. No man in the House at- lie would pledge himself to support any motion for the
tached more importance to the alliance between France general equalisation of taxation ; but he would oppose this..
and England.—( Hear, hear.) Ever since he had the motion as unfair and partial.
honour of holding the office he at present filled, it had been Sir C. B. VERE was understood to support the motion.
his constant study to support that alliance ;So great had Lord WORSLEY, who was also very indistinctly
been his anxiety to do so that he had often been charged heard, opposed the motion.
in that Elouse and elsewhere with placing the English Mr. HUMPH ER Y said that when the Report was
Government at the beck of a foreign nation ; but that al- brought up he would propose a clause for subjecting the
hence, based as it was upon the interests of both countries, carriages and horses of Irish gentlemen resident in Eng-•
was likely to last. But in his opinion, the English Ge- land to the same taxes as were paid for English carriages
vernment should care nothing for the policy of any country, and horses.
whether France, Austria, or Russia; an English Minister Mr. JARVIS did not understand why the taxation of
ought to look at the interests of England alone; he the two countries should not he equalised. But
ought not to be twitted with such and such being the ,at the same time, he would recommend the
opinion of any foreign Minister, lie utterly denied the I Honourable Gentleman (Mr. Christopher) to
statement that the French Government had given any I withdraw his modon, as it wculd be lost by a large major-
intimation that they were prepared to take up arms for ity, which would in sonic degree compromise its future
the protection of the Egyptians; it did not then success. He did not see why the people of Ireland
become him to state whether there were any differences should not be equally taxed with the people of this coun-
between the Powers or not, but if there were any diffe- try, as they enjoyed the protection of the same institu-
rences, it would not be for the interests of France to be tions ; if an additional tax could be levied with a compcn-
chivalrous in defence of Mehemet Ali in a cause which sating return for the expense of collection, ho thought
could not be reconciled to the national honour, or the obli- • that his lion. Friend the Member for Kilkenny, ought,
gations with other Powers. His Hon. Friend had stated on his own principle of equality, to pay taxes for the Irish
that his note of Joly had prevented a reconciliation be- . carriages and horses which he used in 'England.
tween Mehemet Ali and the Sultan, and he charged the j Mr. HUME said he never claimed exemption from
authorship of that note upon the English Ambassador ; taxation on any ground whatever.
that was paying bins a high compliment, seeing that it Mr. DILLON BROWNE would not be dissatisfied
was agreed in by the representatives of the other Powers. with any tax imposed on Irish gentlemen residing in Eng-
It was not necessary for him to explain whence the note land, as it might have the effect of causing them to stay
rocreded ;he would merely say that it did not emanate a the mote in Ireland. When Hon. Gentlemen spoke of
from England—the French Government, however, had equalizing the taxation in England and Ireland, he would
not denied or repudiated the note, and it was still binding I suggest that they should relieve the people of Ireland
upon them. The maintenance of the integrity of the from paying more than their fair proportion of the national
Ottoman empire had always been the object of the Go- debt.
vernment ; and the more he looked at the question, he was Strangers were then ordered to withdraw, and the
the more satisfied with the soundness of that doctrine. House divided. The numbers were—
The interests of this country required that that Power should For Mr. Christopher's motion
retrain in its integrity ; and had the peace alluded to by his Against it
Hon. Friend, boon concluded, which he thought would have Majority
been nothing more than a surrender by the Sultan toMehemet On our re-admission to the gallery, we found the House
Ali of all his rights, it would have entailed upon us the in Committee upon the Customs Duties Bill, and
necessity of maintaining a large naval force in the Medi- The CHANCELLOR of the EXCHEQUER was
teranean sea. What ho was anxious for was an arrange- addressing the Committee. He said that he had received
mcnt which should put the two Powers in a state of information, from quarters of all descriptions, on which he
friendly relations towards each other, and so prevent the could rely, that it he increased the duty on Baltic and
marching of a Russian army again into Constantinople-- Canadian timber by 5 per cent., as he had proposed, the
the policy of his Hon. Friend would most certainly bring trade would be greatly affected, and the revenue would
down another army to the shores of the, Bosphorus. When lose rather than gain. The duty on Baltic timber was
there sere such interests at stake—when a negotiation 255. a load, and on Canadian timber only los. Now if,
was still going on, and when these negotiations were made by any increase of the duties, upon both, one load
the subject of discussion, and especially when an Hon. of Baltic should be displaced in our markets by a
Member came down with most unfounded statements, a load of Canadian, he would lose the difference
person holding the situation he had the honour to fill was between the los. and the 255. Ho wished it to be under-
placed in a situation of very great difficulty. However, it' stood that he did not mean to interfere with the question
the explanation which he had given to the House were not of the they itself, but he found as a matter of revenue that
considered full and satisfactory, he trussed that lion. he would not be able to derive is return from the increase of
Nlernbera would not take for granted those facts which the duty. What he now proposed to do was to go on with
his Her. Friend had been supplied with, for he had re- the Bill, as he did not wish to have any delay in it, and he
ceived the most extraordinarily unfounded information that would bring in a separate Bill for the timber ditties, in
had ever been given to any Member of the House. which he would lay on a certain duty upon some articles
Mr. HUM E begged to ask the Noble Lord whether both of Baltic and Canadian timber, which would bring in
the speech attributed to M. Thiers was not correct ; and the sante amount of revenue as he had originally contem-
whether we were acting ie accord with France ? plated in this Bill.
Lord PALMER ST ON could not deny the accuracy Mr. GIW I'E was glad to hear that it was not the inten-
of the speech attributed to M. Tillers. But the House tion of the Right Hon. Gentleman to propose the addi-
would please to remember what was the language of the tional duty of 5 per cent., for he understood in the City
Speech from the Throne, at the opening of the Session— that it would ruin many Baltic merchants, and at the
that the concord subsisting between the Five Powers same time seriously injure the revenue. The protection
had brought the affairs of Belgium to a satisfactory con- which the products of the Colonies at present received was
elusion, and that Her Majesty hoped that the same quite sufficient, without giving them any further advantage
unanimity would prevail with regard to Eastern affairs. by an increaseof the differential duty.
On the question that the Speaker do leave the Mr. GOULBURN wished to warn the Chancellor of
Chair, the Exchequer not to diminish the protection of the North
Mr. CHRISTOPHER sail, in making the motion of American Colonies. Whatever might be said of the wisdom
which he had given notice, it was not his intention to sunhat protection the present was a most unreasonable time
reimpose those taxes upon Ireland which were repealed for removing it.
in 1823; his object merely was to call the attention of The CHANCELLOR of the E XCHEQUER begged
the House to the mode in which the Chancellor of the leave to be distinctly understood that he did not nurse
Exchequer proposed to raise the deficiency of 2,700,000/. any additional duties on the Baltic timber, hut by ma-
That increase was rendered necessary in the first place by king the alteration now proposed he sincerely believed
the increase of our Naval Force, in consequence of cur he left the question relative to Canadian timber open in the
foreign relations, and secondly, by the decrease of the most fair and favourable manner. He believed that if he
Postage which was made last Session. Now he had i bad carried his measure as originally framed, imposing
no objection to the principle of the Assessed Taxes, and I additional burthens on the Baltic timber, that that would
the addition thereto; because it fell principally upon the I have been followed by a motion relative to differential
richer classes; but Ireland had participated in all the j duties.
advantages which the United Kingdom enjoyed, and After a few words from Mr. A. CHA PMAN,
ought to bear her proportion of the taxation. It might Mr. HAWES said he entirely approved of the altera-
be said that Ireland was a poor country', and therefore tion proposed by the Chancellor of the Exchequer.
ought to be exempted ; but that would be a dangerous I Mr. HUME hoped the time was not far distant when
doctrine, because if allowed there the, pauperized coon- the Chancellor ti the Exchequer by equalising the duties
ties of Lincoln or Berkshire might claim exemption tea' would add to the revenue and do justice to tile consumer.
the same ground. He would prove from returns to lAt present this country was obliged to use had Canadian
that House the po )pie of Ireland were as able as ! timber, and to pay a higher price for it.
the people of England to contribute their proportion Mr. KEMBLE thought the Chancellor of the Excite-
of taxation. He should, therefore, like to know oa quer had acted wisely in listening; to the suggestions
what grounds this unequal taxation would be that hail been made to him, ar.d had altered his measure
tified. Ireland mast be eon,;dered in a great degree es a because he believed that as originally proposed, instead of
large agricultural country, and if be showed by returns- the increasing the revenue it would lessen it. He should be
prosperity of agriculture there. he thought he should suf- very glad, however, to know whether her Majesty's Go-
ficiently establish his case. The exportations of corn from vernment contemplated any further change in the Bill.
Ireland bad greatly increased since the Union. In the Tho CHANCELLOR of the EXC H E QUE R did not
course of the 1.1,t 3S years the increase of the exports of mean to make any alteration in the Bill, except a foie-
pd
07th
e state
proposition,
thatsit h
ne o,
corn had been from 525 quarters to 3.474,000 quarn:rs: verbal amendments; and in order that there might be no
He was Con ,inced the measure proposed by the Chancellor misunderstanding he begged distinctly
of the Exenequer would give general satisfaction in Eng- should oppose any alteration.
land and Scotland. He therefore., thought be should not Mr. W. ATT WOOD was oro
dig-Airy kis ditty it be did nut 11101-0 the followieg re as the increase or 5 per cent., woad materially logm th.

consumption. It was also a question worthy of the con-
sideration of the Committee, whether they would change
the duty fr.im the 15,.h of May, the date of the resolution,
because it would create a 'groat deal of confusion in the
commerce of the country.
The blank in the clause was then filled up with the
words " day of May."
Captain JONES complained of the duty of 4d. pro-
posed to be added to the duty upon spirits. By
the pro-
posed prin4le, while the duty upon English spirits was
per cent., upon Scotch spirits it amounted to 10 per
cent., and upon Irish to 14 per cent. ; spirits both in Ire-
land and Scotland were hire,* taxed to the utmost, and
any increase of duty would lead to illicit distillation and all
its attendant evils. _

Mr. HUME begged to ask the Chancellor of the Ex-
chequer whether he had considered the effect this addi-
tional duty would have upon the Corn laws? Wes it in-
tended to levy the 5 per cent. upon the sliding scale.
The CHANCELLOR of the EXCHEQUER rerer-
red the Hon. Gentleman to a clause which specially ex-
empted the Corn-laws from the operation of the 13t11.
(A laugh.)
Mr. LUCAS said the Irish distillers complained of
having, been taken in, although they did not mean to im-
pute anything to the Right Hon. Gentleman. However,
it appeared that the distillers of England had obtained in-
formation of what nas about to take place, or they had had
the spirit of divination ; the fact was, that they bad got
quit of all their stocks into the hands of the
rectifyers ; the Scoich distillers also appeared to have the
same spirit of divination, for they also had no stocks. He
did not think they would get 5001. of revenue from all the
spirits on Land, while the Irish distillers had no less than
20,000 hogsheads. He thought it was an extremely hard
case upon the Irish distillers, and he hoped there would be
some explanation given.
The CHANCELLOR of the EXCHEQUER could
assure the House that no information had been given from
the Governmentof any increase bout to he laid upon spirits.
He could well imagine that those parties, seeing the de-
fective state of the revenue, might suppose that they would
become the objects of increased taxation, and would there-
fore take their measures accordingly. The material qu,s-
tion wes whether they should alter the proposed rate of duty
to aadpdeirtincocuai taxestagedu weret)•. He
tob believedelaid
it
on,wo spiritsuldbeadmitted that
if
a subject as any other article._( Hear, hear.) as fair Heb-
be-
lieved, from ali the information he had received, that 41.
a gallon could be fairly borne by the Irish spirits. The
duty on Irish spirits at present was 9s. 4d., and the duty
before 1834 was 3s. 4d. He admitted that under the
3s. 4d. rate of duty the system did not work well ; but he
believed there mould be little, if any, decrease in tile con-
sumption, and no addition to the smuggling, under a duty
of 2s. Bd.
Mr. GOULBURN believed that the duty of 2s. Si.
2wrlido ethl:o,rud
enwatsoon hoiigmhh; auiutbieocnos u
fe
thendreervetrie duty of
revenue
in Ire-
land. He feared therefore that the Chancellor of tl:c
Exchequer's calculations would be found erroneous, so far
as the probable additional revenue to be derived from
Irish spirits.
Mr. CALLAGHAN said, lie feared the increase of the
duty would only lead to smuggling, which was always
the effect attending it in Ireland. There never was a duty
so unpalata'ele to those engaged in the manufacture of
spirits in Ireland as this addition of 41. per gallon. They
were now loaded with heavy stocks on which the Chan-
cellor of the Exchequer was about to place a tax they had
never contemplated. He hoped, therefore, the Right
Hon. Geutleman would reconsider the subject, for he was
sure no increased revenue would be derived from it.

Mr. H. DRUMMOND protested against the increased
duty.
Mr. PLUMPTRE supported the proposition of the
Government. He was sure that anything that would re-
duce the consumption of spirits, would be a great benefit to
the country.
After a few words from Sir R. FEriousori arid Mr.
Sergeant JACKSON,
Mr. R. STEUART said no representations bad been
made from Scotland as to the inexpediency of the pro-
posed spirit duty per tentage, and us to the probability
of its increasing smuggling, he believed that apprehension
was utterly grourndless.
Mr. F. SHAW said if he thought the duty bring in-
creased on spirits would diminish their consumption, he
would agree to it. But he believed that the reverse
would have the effect for smuggling would be produced.
The Committee divided—
For the Amendment 26
Against it
31,jority
All the other blanks were then filled up as the Chan-
cellor of the Exchequer proposed, up to clause
Mr. B. WOOD objected to this clause respecting the
duty on sugar, as to imposing it on the purchaser or pur-
chases up to the 15th April.
Mr. TH ORN E L Y also objected.
The CHANCELLOR of the EXCHEQUER ad-
hered to the clause, and _ _

Mr. 13. WOOD postponed his objection to the Report.
Captain PECHELL objected to the clause giving
the increase on the window tax. He thuught this
a tax bearing most oppressively on the artizans—the
most numerous class of labourers, the agricultural labourers
being already exempt from the tax on cottages.
TIIC CHANCELLOR of the EXCHEQUER said he
really did not think that the parties concerned had any
right to complain, for the window-tax had been reduced
one half in 1823, and the house-tax had been taken off.
Mr. HUME said that the Right Hon. Gentleman had
not given any answer with respect to owning old windows.
The CHANCELLOR of the EXCHEQUER said
there was no intention whatever of interfering with the
provizions of the Act of Parliament that had been al-
luded to.

Mr. HUME wished to know whether they were to un-
derstand that all old windows which were opened after
that Act had passed were not to be charged ?
The CHANCELLOR of the EXCHEQUER said
that the pledge given by the Composition Ac: would not
be interfered With.
After a few observations from Mr. J. Jsavis and Mr.
Goose's,
Sir IL HALL said after the pledge given by Lord
Althorpe to repeal the Window Tax, he was not prepared
for the proposed increase of it.
Mr. BROTHERTON thought the increase of the
Assessed Taxes would restrict the present franchise under
the Registration law, and he trusted the new Act for the
registration of voters would pass, and relieve the
voters from the present restriction of the franchise.
Captain PECHELL thought that the Chancellor of
the Exchequer ought to provide distinctly for the exemp-
tion of these windows which had been opened on the faith
of Lord Althorp's pledge.
The CHANCELLOR of the EXCHEQUER said
that the Act of Parliament, from which he read the clause,
expressly provided for their exemption.
Mr. JARVIS said that the clause would exempt only
the person who had opened the windows under the clause,
but would not exempt the person who afterwards became
possessor of the same house. A proviso was necessary to
prevent an unfavourable interpretation of the clause.
Mr. GODSON said that the clause referred only to the
composition for the assessed taxes, and would not apply at
all to a new assessment.
The CHANCELLOR of the EXCHEQUER was
understood to say that he would not object to such a pro-
viso as had been suggested.
Strangers were then ordered to withdraw, and the Com-
mittee divided, when there appeared—
For the clause
For the amendment 36

Majority
Clstres 9 and 10 were agreed to, and ordered to stand
part of the Bill.
On clause 11 being proposed,
Mr. GtLLON proposed that the whole duty charged
upon carriages kept for hire should be remitted, and
moved accordingly.
Mr. HUME supported the amendment.
The CHANCELLOR of the EXCHEQUER re-
sisted the amendment on the ground that in the present
state of the revenue he could not spare the amount brought
in by the tax.
Mr. HUME contended that if the tax upon carriages
let for hire were taken off, the revenue would he increased
by the additional number of the horses which would he
kept. They were actually now in danger of having no
horses in many parts of tho country, which would be a
great grievance.
The CHANCELLOR of the EXCHEQUER was
not prepared, after the result of the Post-office experi-
ment, to risk taking off another tax.—(Great cheering.)
Mr. HUME considered this was not at all to be com-
pared with the Post-office. lie trusted the House, not-
withstanding what had been stated by the Chancellor of
the Exchequer. would vote the tax away.
Mr. CRAVEN HER KLE Y. thought that the present
was not the time when they ought to oppose such a clause
as the present in a Bill of this description. He believed
all the prin&pol roads were complete deserts with respect
to post.horses. —( Cheers.)
After a few wurds from Colonel SHITHORP,
strangers were ordered to withdraw, and the Committee
div dod, when the numbers woo—
For the chum ...........................
For the Amendment
Majority ...........
Mr. G IL LON t
After a few words from Mr. Hume, Sir C. GREY, and
teen proposed to fill up the blank w:th
the sum 21. 2s.
the CHANCELLOR of the EXCHEQUER, the amendment WE $
withdrawn, and the clause agreed to.
Captain PECHELL moved to add a clause to exempt
persons from payment of the window tax, for furnished
houses which had been uninhabited for six months. The
clause was however negatived without discussion or di-

vision. reed to, and in answer to a
up the Report
The preamble was then agCol.
SIBTHORP, the CHANCELLOR
question from
CANADA BILL.
The report on this Bill was received.
othfitshdeaEy XcCruHesldt:aQyU.
)b.; R said he should bring
On the motion that it be agreed to,
Mr. HUME expressed a hope that the Habeas Corpus
Act would no longer remain suspended in this province,
aseean most
urreespdecitnabale
dguenngo
ticernn3'' '75 years td age, had
fornow more than three years,
b
and had never been brought to trial even before a Court-
marti:l. The sufferings of the Italian prisoners in the
dungeons of Austria had not been more atrocious than the
sufferings inflicted by the British Government on some of
the most virtuous citizens in Lower Canada.
.`:3ir C. GREY felt that he ;should be acting a moat,un-
manly part, if he el,d not support the proposition that Mr.
Bejet, whose acquaintance and hospitality he had enjoyed
whilst actilig as a Commissioner in Canada, should be im-
mediately discharged. He believed that it was the mode
in which his prope,ty was implicated with the ecclesiastical
seigneeriN of Canada that had prevented him from giving
to tile British Government the sureties which it had de-
mancled as a preliminary condition to his liberation.
Lord J. RUSSELL felt that it was quite impossible for
him to speak with any certainty at to the measures which
might be taken with respect to Mr..Bejet ; the Governor-
General of the colony, wbo was on the spot, must judge
of the dangci to be quehaded -to the Fr.oinco from 6,,