The Sun.
London, England, 1815-07-08 00:00:00

IRISH SMUTS.

The following is a fUllet statement of the dis?ussion which
took place in th House of Lords upon the subject of the Bill
fur- imposing au additional duty upon Irish Spirits than we
conld-conveniently report hi the ordinary course.
The L9rd4 having resolved into a Ctiunnittee upon the Bill
alluded to,

The Earl ef DONOUGHMORE forcibly impressed upon the
consideration of their Lordships the propriety of affording
time to those peculiarly interested in the measure to examine
its character, and to' communicate their opinions upon the'
subject. If that time were afforded he was assuredthat nu-
meroul Petitions against this Bill would, be presented to the
Hoes ,- from various parts of Ireland, and fro'o a class of per-
sons whose respectability entitled them to the utmostatten-
tion. That such Petitions had not been already preeneea—
that no public eompleint had been made against this oat aor-
dinary Measure, Was easily acciamted for. The- Bill passed
through the other Honse well silen!io, either through sonic
omission or misunderstanding of its character, or rather per-
haps because those Irislelsieni hers who were most diligeut it,
their attention, and active in their exertion to protect the in-
terest of, their country upon such subjects, had„ returned to
Ireland before this Bill was brimght forward. But liouithe
peculiar hurry with which this Bill was pressed through. the
other House, one could nut led so much surprise that n, had
happened to eseapti 'any observation—fOr the fact was, that
only six days elapsed from its original introduction to ifs final •
adoption by that House. Thus those who were interested in
Ireland were nut allowed sufficient tithe to communicate with
their Representatives upon the subject; and this the Noble
Lard observed, was a notable way of legislating for Ireland ;
first, to postpone the introduction of a .measure materially
affecting the interest cif that Country until alate period of he
Session, when the most effective of the Irish Representatives
had returned to their country; and next, so to precipitote•t he
progress of the measure that the Irish public could hardly be
aware of its proposition until informed of its enactment. Such
a cauese might serve t.c, obviate Parliainentary opposition, but,
he could not think that it would ever tend tuconciliate public
opinion. ,The measure untie, `consideration would, be was
persuaded, create a great deal of AissatisfactiOn-in- Ireland for
it proceeded to au exteet oftaxation never before contemplat-
ed. It, proposed not only to subject ail spirits distilled after
the passing of time Act to a duty of Gd. per gallon, but to 'im-
pose that addition upon the stock on hand. Nay,,it went fur-
ther, for it would impose an additional duty, of three half-
pence per gallon on the stock iw hand of spirits, in conse-
quence of the additional duty Upon malt.- Bnt thus to sub-
ject the stock on hand. of any article to an additional duty in
consequence of a tax upon one of the ingredients of which it
was'composed, he had no hesitation ifi pronouncing extremely
unjust. Such a proposition was not warranted by any pre-
cedent in Great ffritain or Ireland. •' It would, indeed; serve
to carry the system of taxin.", stock on hand much farther,
than had ever yet been beard of, under any rationally regu-
lated Government. Yet by this extraordinary measure, a very
considerable sum would be at once taken out of the pockets
of those who had spirits on hand in Ireland. Bnt what ag-
gravated the grievance was the application of a system to,lre,
land which was totally inconsistent with the English principle'
of taxation, For in this country no additional duty had ever
been extended to the stock.in hand of spirits. NV by this dis-
tinction between the two countries? . And bow happened
it that ever since the Union hardly a Session passed over
„Without some change in the law with respect to the Irish
distill, ry, accompanied too in every instance, except one,
with on increase of 'duty, while the regulations with respect
to the distillery of England were left undisturbed ? Surely,
then, the Irish concerned in this important branch of trade
had reason tocoreplain of such a system. But he hoped that
whet, the expected consolidation of the two Treasuries should
take place, the Efiglish principle of taxation would be extend-
edto Ireland, at least upon this subject, and that the Irish
• would be more _equitably dealt with than they had generally
been heretefore.
Lord LIVERPOOL expressed his entire concurrence with
the NoolttEarl, as to the respectability ef the persons alluded•
to, and as to their title to the attention of that House, if they
couiii make out a case against the Bill under consideration ;
huh he Loubt not agree with the Noble Earl as to the ground
of his objections to this menenre. The Noble
.Earl's main ob-
jection was, it appeared, to the proposed extension of-the ad-
ditional duty to the stock in hand Spirits. But the extension
of a new duty upon any article to the stock in -hand, was a
principle uniformly recognised in taxation, not only in Great
Britain but Hi Ireland. 'I here were, indeed; foul( prece-
ile!ts of the stock in band Spirits being taxed in Ireland, as-
appeared from the Acts of the -440, Anth, 49th, and hcid
of the Kink, sot ►e of which Acts passed while the Noble Earl
him serf was at.ttie head „f Then the adeption this principle
arty illtiovation with orepe_c",thel--,xtehese Department Ireland.
Ircisulin 1:1‘ Hi
toll VII); andide ei"
-eit

Was generally atta mote in this country : for instadcc, when
any augmentation of the Tax upon Wine took place, such
augmentation was extended to the stock on hand. It was
uu doObt trite that this principle was not 'acted•upon with
respeCt tia Spirits in t ngland, for this plain reason; that here
the Tax was not imposed upon the Spirits hut upon the wash•
But the general principle itself rested upon grounds' of
oheiAus etictity.,--for when the ditty up,n an article was ad-
vanced, the holder of any stock of that article had the power
(winch he generally exercised) of charging that advance to the
consumer. _Hence upon any advance of duty,-that duty was
extended to the stock on hand; because it was the policy and
the duty of the Legislature to provide., that what the con-
sumer paid in consequence of-the iticrcasedtax, should come
into the pocket of the public. If, however, it should turn
out, its the case befae the House, that the Irish distiller or
spirit holder should be unable to obtain the advanced duty
upon his stock in band, from the consumer,' it would, no
doubt, become the duty of the Legislature to take that into
consideration, and to afford due redress. But it would be
utterly inconsistent with the policy and practice of Parlia-
inent, to accede to the exemption required by the Noble
Lord, at the moment when the tax was about to be imposed.
With respect to the Noble Earl's concluding observation, he
(Lord L.) trusted that when the two Treasuries of Great
Britain and Ireland should be consolidated, such a measure,
arranged with_ due caution, would be found exceedingly ad-
vantageous io all parties; and that the Irish public would be
peculiarly benefited by its operation. Care would, no doubt,
be taken in regulating the taxation, to pay due regard to
lucid circumstances, and- that the principle of the measure
in contemplation should be..equally fair towards Great 13ri-
lain and Ireland. That both Countries should be under the
direction of the same Ward, was obviously the best mode of
securing to each the whornistration of the saute principles.

'The Earl of DONOUGIIMORE said, that as to his con-
nection - with the -Excise in Ireland, •when some of 'the
Acts were passed to which the Noble Secretary referred,
be bad only to •observe, that -the Commissioners of Ex-
cise were not ennsulted by Government upon the impo-
sition of duties, those Commissioners being only the ex-
ecrative authority. to have the Collection of such duties
duly enforced. But, were he' consulted upon the esta-
blishment of those precedents, they should certainly have
met his decided ilisapprobittion, for he never should have
agreed to extend a duty upon spirits to the stock in hand.
Such a proposition Was indeed never Made previous to the
Uoion. As to the reason assigned,. by the Noble Secretary
for not subjecting the stock on build of English spirits to any
additional duty, applied to the English distillery, that reason
appeared to him Lord I).) to have no force whatever. For
the proportiou of wash necessary to make a certain quantity
of spirits being duly ascertained, he eould see no ground for
.the distinction maintained by wash in this coautry, the stock
on hand of spirits should be untouched, especially accoi Cog
to the Noble Secretary's arzument in sn;port of a be al-
ledged. to be an uniformly recognised of taxation.
But still less could he admit the justice of the rSoble Secre-,
tary's distinction, when be recollected that in the measure
under coosi.leration -it was proposed to subject the stock in
hand spirits to apt additional duty, in consequence of -a tax
upon malt, the addition upon the formai- helng ideulated ac-
cording to the proportidn of the later necessary in the pro-
duction of. a certain quantity of spirits. With this view of
the subject, he was qoite at the nature of the No-
ble Secretary's observatiou, or how he could deem it fair to
apply a principle of taxation to Ireland, so different from
that which prevailed in this country. Whenc-however, the
great measure of consolidating the two Treasuries should
take place, lie trusted that this unjust distinction would he
done away, and that the present wmild be the last deviation
from the English principle of taxation-which Ireland would be
condemned to experience: The Nobit.! Lard cancireded with
stating, that -he would not divide the Committee upoo this
subject, but be hoped that his suggestions would he duly con-
sidered.