The Sun.
London, England, 1847-05-29 00:00:00

SCOTCH BILLS.

Mr. HOME DRUMMOND wished to know when the
Scotch Bills were to be brought forward?
Lord JOHN RUSSELL said that he would state on
Monday night what course should be adopted with re-
gard to them.
INDIRECT TAXATION.

Mr. EWART presented petitions from a number of
merchants, spirit dealers, and bakers, resident in Edin-
burgh and Leith, complaining of the oppressive system
of indirect taxation. _ _ _

Ordered to lie upon the table.
On the motion for reading the order of the day,'
Mr. EWART rose to move that it is expedient that a
more direct system of taxation on property should (as
far as possible) be substituted for the indirect system (by
Customs and Excise duties) now in use. That such a
change would, by removing restrictions caused by the
Excise, encourage trade, and the free application of
science to trade. That, by removing the restric-
tions caused by, Customs duties, it would extend
commerce, and be the most natural means of
prolonging the peace, by promoting the intercourse of
the world. That it would be highly beneficial to the
poor (who now pay the great mass of indirect taxation),
by giving them more abundant means of subsistence and
of employment, and would tend generally and finally to
the go(-4 of all classes of the community. Ile wished
to call the attention of the House to the present system
of indirect taxation, and it was principally in the
name of the poor that he did so, for it
was an adinitted fact that the greater portion of the tax
on an the articles of consumption was paid by the poor.
A great pressure was inflicted upon the poorer classes
by the system of indirect taxation, which, according to a
calculation made, amounted to 20 per cent., or one-fifth
of the whole revenue. Many schemes had been pro-
pounded; among others it had been suggested that an
ad valorem duty, or one that should be regu-
lated by the quality of the article, would
be the moat fair and just in its operation, and so far had
this opinion been impressed on the minds of practical
men, that Sir R. Walpole, and other names not less cele-
brated, were among those who supported it. But
experience had shown them that an ad valorem
system of taxation was impracticable. The adoption
of this plan would prove of inestimable service to the
poor, while it would do no injury to the Exchequer
For instance, when the duty was taken off salt, it was
anticipated that the returns from that source would
fall off, but the anticipations were not realised.
But this system of a discriminating duty, however just
in theory, had not at all succeeded in practice. He was,
therefore, of opinion, that since the objects sought could
not be obtained by an ad valorem or discriminating duty,
they should at once try the system which he had taken the
liberty of suggesting, namely, to reduce the duty on tea, on
sugar, on butter, and such other articles of consumption,
and place the same in their just proportions on the pro-
perty of the country. Under the present system the
trade with China had decreased, and in other articles of
general comfort and common use they were sta-
tionary. By adopting the mode suggested by him
they would greatly increase their commerce. With
respect to butter and cheese, it VI as of great in?•
portance that still further reductions should be made in
the duties now levied upon those articles. Large quan-
tities of those articles were consumed by the working
classes of this country. Since the alteration of the duties
on :those articles by the Right Honourable Baronet
the Member for Tamworth the consumption had
increased in value to a very large extent. The value
of the butter imported into this country in the year
1845 was 259,0001., but in the present year it amounted
to 312,3261.; the value of the cheese imported in 1845
was 372,7771., while in 1847 their declared value was
506,7451., and there was no doubt but that a still greater
increase would take place upon a further reduction of the
duties. It was proved also before a Committee of that House,
that if they were to lower the duties on tobacco, a very
considerable trade would be created in that article, an 3
that it would lead to a much more extensive manu-
facture of snuff. By the abolition of the duties on the
importation of corn which had taken place, America, he
believed would be induced to increases her purchases of
their manufactures. There was another article
also, which would be greatly affected by reduction, the
article of wine, the consumption of which he believed
would be increased to an incredible extent if the duties
were reduced. The Hon. Member then referred to the
report of the Committee, in 1833. on the Excise
laws, which had made many valuable suggestions,
which he wished had been carried out.—(Hear)
He alluded, of course, to such petty interference of
observing the Excise claim, for if the system of
observing stock was to be continued they would
require ten times the number of officers as now
existed for taking those observances properly.
and he would ask whether any of the trades affected
would tolerate such a supervision as it would then be
necessary to institute ? The Commissioners ap-
pointed in 183 i, with Sir Henry Parnell at their
head, had unanimously recommended the reduction
of the duty from one penny to one farthing per pound ;
and they had stated that France, Germany, and Spain
were all in advance of this country in the manufacture of
soap. Ireland, it was well known, was not rated with
any duty on soap. He would not trouble the House
with any further observations on this head, because many
Honourable Members were intimately acquainted with
the subject. But there was another subject of
very considerable importance, on which he must say
a few words. That was the duty on paper. Now,
this duty was first imposed in the 10th of Queen
Anne, in the year 1711, and it was said to be imposed
to provide supplies for the war, and to obtain a good
and lasting peace. A long time had elapsed since that
peace was established, but the duty had never
ws
gn been removed. To show the extent of this
i gahrte state
printed thatit
formed t the paper p a peef
r on
which newspapers
h pe aper ms
the
sweepings of the cotton factories ; and one of the evils
which the petitioners complained of was, that the mate-
rial of which their paper was formed, and which
was taxed in its manufactured state, had pre-
viously been taxed when in its raw condition.
He was particularly anxious to have the duty taken off.
paper, because he considered that it was a tax
upon the literature of the country. They must all re-
member the repeal of the almanac tax. Before that tax
was taken off almanacs could only be procured by the
rich. There was every prospect of the English language
becoming eventually the only language used in commerce.
This was evident from the rapidity with which Eng-
land and America were extending their foreign relations,
and this was an additional reason why the literature of
this country should be left free and untaxed. It was also
desirable that an equalization of the duties levied in this
country and Ireland on spirits should take place. Salt
also was an article, the consumption of which had greatly
increased since a reduction had taken place in the
amount of duty upon it, and upon which it was desir-
able, for the cause of chemistry; and the other sciences,
that the Excise duties should be entirely removed. The
effect of the whole of the Excise duties was seriously to
impede the progress of the arts, as well as to inflict an
injury upon the public at large. The Excise laws ope-
rated also upon science, and ehecked its advance, as ap-
plied to the arts. There was one kind of duties, how-
ever, which were so unequal in their pressure that he
would briefly allude to them—he meant the stamp
duties. It was mentioned last year before
a Committee who sat upon these duties,
that upon a 501. sale of land the duty was 121 per cent.,
on 1001. 5i per cent., and so on to 5001., when it was 1
per cent. He called on them in the name of morality to
alter their present system. He also maintained that if
they had a more direct system of taxation, they would
collect their taxes at a much less cost, and thereby
increase the revenue very considerably. One reason,
therefore, why he preferred direct to indirect tax was
because it elevated the morals of the people, and another
.was because it was calculated to preserve the peace of
the world.

Mr. HUME seconded the motion.
MESSAGE FROM THE LORDS.
Messengers from the Lords brought up several Bills,
which were ordered to lie on the table.
The debate was then resumed.