The Sun.
London, England, 1823-03-19 00:00:00

'Pitt', KING's LIBRARY.

The CHANCELLOR, of tht, 'kid., that, in
submitting tt,,inetion to the House respecting that 'MIIOIOOII
gift which his Majesty lately made to the litthlie,, he w
not detain them long' becanse it would only give great "pre]
dice to the :.;Ntce and liberality of a truetaction Which he was
sure there I.Cas not one in the Houseor in the country who' would
not consider it but with feelings of the deepest inter If there
were any persons who thought there was no connexion httween
the literaturt, and well-being of a country, to them such 4 gift,
or the possession of so valuable a library, would be productive
of little interest; but by those who bad taken a more enlarged
view ot the subject, anti were persuaded of the greitt'lloti clove
connexion which existed between the literattire land morals of a

etaintry, and that there was ktmething congeniai h-tween the
love of literature end the love of liberty, such a gift world be
viewed not without feelings of interest and pleanire. This.
hrary was Collected by ti' venerable father of his Majestidur-
ins a long life; though ut rat early p.;:rioil he was orr egged
cares which precluded hint from Nil:lying hirns...lf to ottlects
of this kind. The public were therefore deeply intlehtecl to
his lute l'ilajesty, who, from the moment he isticqiited t!.e
throne„ to the Melancholy pesiod sit which he WriS
(II of the means of parsnips any object tor himself or tlw
,good of his people, wax actuated by a &ale, re and zealous
feeling in promoting the happiness of I,i .übleett, If hi*;
late Majesty lout applied himself to the htuthible pursuit,
it remained to his illustrious suctessor, with that acknowledged
taste and polished understanding which distinguished hitn, and
with a munificence rarely met with, when possessed (if to valo-
able si library, the acquisition of so long a life-, to apply 'himself
in soting, how his people might derivE' the greatest howlit from
it, If ins Majesty coluiulteti the • v clone:4ll°n of his :ivo taste
or pleeitire, he would have kept m? ~ituable a rriilt,citcr his
OWII hands. anti have enriched unit adorned his own iiiifaro rrnd
that of ItiB stiCCessors with it ; but his
wort, the good otitis petple thuri wo‘gratification, that
tie sho‘iiit confer more berielit theme, it, instead of keepieg
..„,(ficar, heianr liis ownP°Nt,...a64:l:44st'yi°t"l;elrTfoPrliT:tlyilitos,atAtitit,
be FU fee.ltlace tl
to tie 'd
c;c14443 ro t °
/(riu maketiti it to
that purpoiss, Ile (Mr. It.) thought theriAre that, antler :di

elle* eircumstances, there would be nothing better than to con.:_
'alp the custody of so valuable a library to the British Museum.(
However, there was another desirable object, and which had-
' been suggested by his Majesty
.himself, that the library should
be kept distinct and separate; indeed, it would be doing an
in
justice both to the illustrious collector and the illustrious
-.donor, if it were suffered to be mixed with any other.---•,
He thought that not only in a pecuniary view, though that',
was the least consideration, but even in reference to the inte-
lasts of literature, it was desirable that it should be placed un-
-der the roof of the Museum. Though it was not the most
yaluable library existing, yet he belived it was unquestionably
the most valuable ever collected by an individual; and if to
. this were added the collection already in the Museum' increased
by the splendid donation of the late Sir Joseph Banks, it
-would not •be inferior to any collection in the world. The
Museum, enriched by both these libraries, would then possess
a collection of which the country might be proud. He thought
it was best to entrust it to the guardianship of the Museum,
.but at the same dine other sugestions might occur, and some
regulations might be necessa?y for its proper custody ; such,
however, as would be consistent with a fair and.. liberal admis-
sion of tie public. He would not enter into the details, be-
eaume they would be better digested by referring 'them to a
Committee, and he should therefore move that the papers he
referred to a Select Committee, to examine them and report
.thereon.
Sir CHARLES LONG said, that In seconding the motion
of his Right Hon. Friend, he would trouble the House with a
few words, and state that it was his opinion that the collection
ofhis late Majesty was the most complete ever made. No ex•
pence or pains had been saved in procuring every valuable
work. A great part of the collection was made under the direc-
tion of Dr. •tolinson. He laid down the plan, which wee ad-
hered to till the collection was completed. Having had the
honour of a communication with his Majesty on, this subject,
he could state that it was his Majesty's wish that the public
should have the freest access to it, and that every person should
have an opportunity of using it, limited only by whatever re-
gulations were necessary far its safety and preervation.—
Wear, hear, hear I)—His Majesty had another wish, as was
stated by his Right Honourable Friend, a natural one, indeed,
when it was considered the collection was made by his ve-
nerable Father—that it should be kept distinct and sepa-
rate. He could say there was never a more complete ar-
rangement in any library. The catalogue was so framed
that reference was made to every work. This lie mentioned,
because it did great credit to those individuals who placed it in
that state. When united to the library of the Museum, and
• that of the late Sir Joseph Banks, small but perfect, it would
-form the finest collection in Europe—such a one as this country
ought to have. lie could also, say, that it was the gracious in-
tention of his Majesty to add to this munificent donation' a
splendid collection of medals, which had also been collected by
his late Majesty. His Majesty was the acknowledd patron
of the fine arts, and by these splendid donations, hews shown
himself no less the patron of literature and science, and was
• therefore entitled to the gratitude of the House and Country.
The motion was then agreed to, and the following Com-
mittee appointed :
Mr. Chancellor of the Exchequer, Mr. Bankes, Sir Charles
Long, Sir James Alackintosh, Mr. John William Ward Mr.
'Williams Wynn, Lord Viscount Normanby, Mre Arbuthnot,
Mr.. Davies Gilbert, Mr, Grey Bennet, Mr. Heber, Mr. Robt.
Smith (of Lincoln), Mr. Ridley Colborne, and Mr. William
•Bankee.
REPEAL OF THE ASSESSED TAXES.
Mr. MADER LY rose for the purpose of bringing forward
the motion of which lie had given notice for the repeal of the
Assessed 'faxes: lie abstained from bringing the subject under
the consideration of the House until Ministers had submitted
their plan for the repeal of taxes. Though the National Debt
Redemption Bill passed, he did not think himself precluded
from proposing a further repeal of taxes. There was a clause
in that Bill empowering the House either to alter, repeal
or amend it in the course of the Session. They were not, there-
fore shut out by that, measure from supporting the proposition
be should submit to them. It was not necessary for him to say
he disapproved of that Bill. He should, however, for his pre-
sent purpose, take the surplus at what it had been stated, 5
millions, applicable to the reduction of debt. Ile did not con-
cur in the measure passed last Session with respect to half-pay
and pensions, for the purpose of raising the surplus to this
amount, and he considered ha fraud on the understanding—a
perfect delusion. The Chancellor of the Exchequer admitted
-the expediency of repealing in part those very taxes to which his
(Mr. alaherly's) motion had reference. This narrowed the
question between them, and reduced it to this—whether, under
all the circunistances, his proposition was more likely to bene-
fit the country, and to support public credit, than that of the
Right lion. Gentleman (the Chancellor of the Exchequer.)_.
Ile thought a re&Action of taxes would give more support to
public credit than any other measure, for public credit would be
raised in proportion as the burthens of the people were lightened.
It was surprising, after all the petitions which had been presented
on the subject, that Hon. lientlemen seemed to take so little
interest in it. It would be naturally expected that lie should
first take a short view of the finances of the country. It would
- then appear that taxes might be repealed with safety and advan-
tage to the country. He would first state the surplus at five
millions. The next thing to be considered was the sale of the
land-tax, and he felt convinced that no better measure could be
proposed for the support of public credit and the reduction of
debt. To designate it as a juggle was coarse in point oflanguage
and also unfair, If it wits a juggle, it was the juggle of Mr.
Pitt and not his. Taking die surplus at five millions, he (Mr.
M.) proposed a sale of the land tax to the same amount, and
the repeal of three millions of taxes. From the last measure
it was natural to anticipate an increase of revenue, and lie would
estimate that increase at 490,0001. This would give in the first
year a revenue of 10,400,0001. applicable to the reduction of
e debt or the repeal of taxes. He proposed to deal with it in
the following manner. Ile would repeal assessed, taxes to the
amount of 3,200,0001. which would leave a balance of seven
millions for the reduction of the debt. No one could say that
this wits impracticable. Ile contended the Land Tax might be
made so salee;ile us to redeem in the course of a few years 41
millions of capital. Supposing the extent of the sale in the first
year to be 5 millions, there would remain, after the reduction
of 3 millions of taxes, a balance of 7 millions. The ballance
in the second year would be the same. But he should pro-
pose an extra sale of 2 millions in the third year, making the
whole sale for that year 7 millions. This would enable thorn to
pay off the 41. per cents. and therefore produce a saving of
750,0001. There would then be a balance of 2,950,0001. for the
redemption of debt. In the fourth year he would again carry
down the balance of 9,950,0001. He would calculate to arise in
this year, from increase of revenue, and a more economical
mode of collection, a sum of 1 million. There would then be
in the fourth yeer10,950,000/. applicable to the reduction of bebt.
In the fifth year he would suppose a falling off in the sale
of the Land Tax to the amount of 2 millions. This would
bring down to 8,950,0051. the sum applicable to the reduc-
tion of debt. Ilia statements would appear still more fa-
vourable, if calculated on the principle of compound interest.
In the sixth year, he would have to make another allowance for
a cleficency in the sale of Land Tax; the sum then would be
3,950,000/. applicable to the reduction of the debt. He would
put it to the Moan whether this would not be better than to
have during the whole time a Sinking Fundof only ti millions.
They would thus in six years reduce 62 millions, and the
public would be eased of 3,200,0001. taxes. Its plan was not
a visionary one; but Ministers were determined neither to re.
peal taxes, nor sell the Land Tax. Incalculable advantages
would arise from adopting it. Public Credit would be more
effectually supported, and a greater amount of debt would be
,r deemed. The country would lose nothing by it, either ire
character or dignity. Ile would now come to those taxes he
proposes} to repeat.; the first was, that on windows. The
amount of that tax, wide!) it was not intended to repeal by the
Bill of the Right Honourable Gentleman (The Chancellor of
e the Exchequer) was 1,205,0001. Re would reduce it to a net
eaoin. wee quite clear that both the Window and House
elauties ,were a partial Property Tax. They were so to a
great extent. By tile. Returns from the Tax Office he was
enot enabled to give the .amount of Assessment in pounds
sterling. That, howevet, on Rouses lie could give. Ile be-
lieved the rate per Cent. on Windows was about 20/. He had
',in his possession a Return from one particular parish that
bore him out in this. In that parish the average on win.
;slows and houses combined was 331. per. Cent. This was
nothing more nor less than a Property Tax. What would the
Landowner or the Fundholder say if such a burthen was
posed on him ? Fano the time of ICing William it went on in-
creasing by little and little, till it amounted to 31. By an accu-
rate account he held in his hand, it appeared that the Rouse
Duty was 111. 10s. per cent. This bore very heavily on the pub-
lip, and he therefore proposed to repeal it. The next he should
propose to repeal was that on Male Servants, Clerks, and
Shopmen. It operated as a partial Property Tax on that
species of labour to which it referred. It might be said that
makers paid it ; but did they employ so many servants as, if
there was no such tax ? The next tax he would repeal was that
on four wheeled and two wheeled Carriages, Tax Carts, and
• Coaelimakers'.Licences. They not only made coachmakers pay
a tax on taking out their licenses, but entailed on him an annual
,duty besides. This was the heaviest tax that any manufacturer
paid. A carriage in this country could hardly he considered a
iluxury. It was, where there were so many opulent people,
one almost, of necessity. A Gentleman's carriage paid 121. duty,
horses 151, servants 111. 45., arrnorial bearing 2/. Altogether
t was not leas than 361. ss. lid. This was very hard on coital-
tenakers, because it was clear he could not sell so many carriages
as he would if there was`no tax. If a carriage was taxed as an
it'aurYi why not impose an annual tax on a looking-
flass, It was more an article of luxury than the other. How.
tver there was no such tax on it as could chock the consumption.
The next duty he shouldropose to repeal was that on Horses.

'Thelast tax he-should-propose for reduction was, diet of com-
position, which amounted to 25,0001. for he considered it only
fair, that if he repealed a- tax entirely, the composition en.
tared into by individuals with the revenue to compound the
same should also be remitted. Ile saw no occasion to trouble
the House further, having stated that the resources of the coun-
try were sufficiently abundant to afford relief from taxation,and
yet to support public credit to the amount recommended by the
Right Hon. Gentleman opposite. No one could be more dis-
posed to keep up public credit than himself if any thing in his
plan could by possibility interfere with it, no lion. Member of
that House could be disposed more deeply to regret it. His
opinion was that every man should stand upon the basis of pub.
lic credit. lie could not help thinking, that looking at the
subject in the same liberal manner in which it had been re-
ceived by the Right Hon. Gentleman opposite (and to whom,
but for his having lent himself to that which he must call a tie.
lusion, by which a debt was imposed upon posterity pro.
fessedly for our relief) ; with those views lie felt it his bounden i
duty to take the sense of the House upon each individual tax.
That course might occasion trouble, but he could defend it on
good grounds; for many lion. Gentlemen might be disposed
to vote with him on one item, yet feel it necessary to oppose
the others. For example, one Hon. Member might deem the
Window Tax one which ought to be repealed, yet that the
duties on Carriages, Horses, Servants, &c. ought to be pre-
served. He should consider himself therefore to be neglecting
his duty did he not use all possible means to insure the success
of his object, and through it produce a great advantage to the
country. He was extremely sorry to he obliged to occupy so
much of the time of the House, particularly after the long
discussions that had already taken place upon these subjects;
but the House would recollect, that on the very first day of the
Session he had given notice of such intentien, and had only
postponed it lest it might interfere with the plans of• the Right
lion. Gentleman opposite. He therefore hoped that he should
not be accused of having acted unfairly, in bringing the sub-
ject again under discussion.—(hear, hear !)—The Hon. Gen-
tleman then read the resolutions, and concluded by
moving that the first be adopted :
" 1. That all duties on windows, imposed by 48 Geo. HI.
and subsequent acts, shall cease and determine.
" 2. That all duties on inhabited houses, imposed by 48
Geo. 111. and subsequent acts, shall cease and determine.
" 3. That all duties on male servants, imposed by 48 Geo.
HI. and subsequent acts, shall cease and determine.
" 4. That all duties on licenses to coachmakers, and on four
and two-wheeled carriages (except on taxed carts), imposed by
48 Geo. 111. and subsequent acts, shall cease and determine.
" 5. That all duties on taxed carts, imposed by 48 Geo. 111.
and subsequent acts, shall cease and determine.
" 6. That all duties on horses, ponies, and mules, imposed
by 48 Geo. Hi. and subsequent acts, shall cease and determine.
" 7. That all agreements to compound for duties with the
Commissioners of Assessed Taxes, under the 59 Geo. 111. and
subsequent acts, shall cease and determine."
Sir W. DE CRESPIGNY, in rising to scond the motion,
stated that the opening of the present year was all gloom, until
the speech of the Right Hon. the Chancellor of the Exchequer,
which he confessed had opened to his mind a new era of hope
and satisfaction. He trusted that the principles of that speech
would be carried into further operation. He had a particular
objection to the Window :fax, as one which deprived the poor
of the light of heaven, and of the air which was necessary to
life. The collection of this tax was odious and insupportable,
owing to the visitation of Assessors and Surveyors. He had
before mentioned a case to the House, in which a lady was
frightened into fits by the intrusion of one of these persons into
her most private apartment.—(A laugh.)
Mr. HERRIES rose to oppose the Resolution, but the Lion.
Member spoke in a tone of voice so very low as to be hardly
audible in the Gallery throughout his speech. He was under.
stood to say, that his Right Hon. Friend the Chancellor of the
Exchequer had so fully and so eloquently explained the nature
of his plans, that it would be unnecessary for him, even were he
competent to the task; to enter into a detail of those plans. The
question now to be consiJered wus, not what was the partial
pressure of any tax, but whether, under all the circumstances of
the case, we could afford to make any further reductions than
those proposed by the Chancellor of the Exchequer. The Hon.
Member opposite (Mr. Moberly) admitted the necessity of sup-
porting a Sinking Fund, " but," said that lion. Member, " if
you will adopt my plan, you will have a more effective Sinking
Fund than that proposed by the Chancellor of the Exchequer,"
This he (Mr. 11.) denied ; he, on the contrary, maintained that
the Hon. Member's plan would leave no Sinking Fund, and
therefore one part of the Hon. Member's wishes the House was
bound to adhere to—he meant the maintenance of a Sinking
Fund.—[The lion. Member again dropped his voice in such a
manner as to render him for a time inaudible in the Galleryl.—
If the country were In a state of distress, proceeding from taxa-
tion—if the people consumed less of those articles which were
taxed, then, indeed, there might be &stronger case made out. It
would then be a question, whether taxes should be continued,
even to supportpublic credit. "But he contended, that the coun.
try was not in that state—maybe conttary, the state or the man-
try was very different. lie did nut mean to deny that amongst
some classes distress prevailed ; but he contended, that the ge-
neral state of the country was by no means in that state that
could justify them in forsaking that system, which he consider-
ed necessary for the maintenance of the public credit. The Hon.
Gentleman talked of the distress that prevailed—but what was
the fact ? Why, there was a considerable increase since 1817,
of carriages, servants, &c. There was. also, an increased con.
sumption of most articles. He. therefore, did not conceive that
the House would be at all justified in adopting the proposition
of the Honourable Member.
Sir F. BLAKE said, he regretted that the House, in its
wisdom, bad passed the National Debt Reduction 11. It
was allowed that the principle of a Sinking Fund depended on
the amount of surplus Revenue. Was it not incongruous then,
that there should be a Sinking Fund of five millions, though
there was but a surplus of three millions ? With respect to
these, three millions should he given to the people by way of re-
duction of. Taxation. For to think of exterminating a debt of
eight hundred millions by a Sinking Fund of three millions,
or of five millions, appeared to him quite idle. Gentlemen
said, why make this fuss about the National Debt? The thing
will last our time. lie was of a different opinion—and he was
sure, unless a remedy was applied, there would be a dreadful
convulsion. It was not with a Sinking Fund of five inillions,that
he would pay off the National Debt. He would recommend
a more effective way—he would recommend the people of this
country to conic forward, anti, by sacrificing a portion of their
property, preserve the remainder.
Mr. MA 'WHIN replied, and the House divided upon the
first Resolution.
For the Resolution . . - 48
Against It - . 94
Majority - . _46
The other six Resolutions were then put and negatived with-
out divisions.