The Sun.
London, England, 1846-02-17 00:00:00

rence he drew between the effect the taxes had

on the capitalist and the farmer. lie would
now proceed to show how it operated between land
and houses, or, rather, he would allude to some of
the deductions which had been made from figures,
which appeared in regard to difference of lands and
houses, as placed in the report of the Poor-law Commis-
sioners ; but he might, in a parenthesis, state that, in
his view of the case, the difference was not between
land and houses, but between the proprietors of real
property and the rest of the community.
It seemed that in the year 1826 the land paid at the
rate of 69 per cent., while houses paid in the proportion of
26 per cent., whereas in the year 1841 the land paid
in proportion 52 per cent., while houses rar.d in the
ratio of 37 per cent. In this statement it would appear
that the bui dens on land had gradually been reduced,

while those imposed on houses had increased. But to this
he would answer, that those whose eyes were open would
see that there had been between the two periods referred
to, a gradual increase of towns and villages, thus in
creasing the number of houses and decreasing the quan-
tity of land. Every day the number of houses was in-
creasing, while the quantity of land was decreasing, the
latter being taken up by railroads and new towns.
They saw day by day that which was formerly field-
ground used for the erection of houses, or used up for
Cher purposes—taken up for railroads cr objects of a
similar kind. This showed how it was that houses in-
creased end land diminished, and explained the ap-
parent discrepancy between the two re t trns. He might
illustrate the point by one or two strong instances. At
Newcastle there was an extensive parish which formerly
was land, but now it was occupied by a new town.
lie would also refer to Brighton, which formerly was
a fiehing village, whereas now the houses had so much
increased, that it had become a great town. There
was another point to which be would refer,
while speaking on this subject. It had been
said that houses were perishable property, and
that therefore they ought not to be rated so high as
landed property. He was willing that this should be
so, and he would take care on a future occasion, if the
free-traders used it as an argument, to meet them with
their own weapons. If perishable property was to be fa-
vourably considered, what was more perishable than the
farmer's capital—that which depended upon the season,
which might perish from a decay in the seed or a blight
in the blossom, which a thunder-storm or any other
destructive operation of nature might annihilate.
He would say to them, do not use this argument, or
he would take good care that it should be made
to tell on behalf of the great question of protec-
tion.—(Hear, hear.) The issue would show how it
would befriend the cause of agricultural industry. He
would further say, let them look at the oppression of the
poor-laws—he referred to that part of the system re-
lating to settlement. To the old law of settlement
he had an utter objection, as it operated most in-
juriously to the agriculturists without doing any
real good to the manufacturer.—(Hear, hear.)
What happened when there was a sudden check in the
demand for manufactures? The labouring artisan re-
turned to the rural districts, and when the demand for
manufactures returned there the manufacturers could
with difficulty find men to work their mills, while the
rural districts were overcharged with paupers.
This had occurree lately in Manchester and in Nor-
wich. Their Lordships might rely upon it, that if
they adopted free trade in corn, they must apply the
same principle to the labour market, and the first step
towards that must be the abolition of the present law of
settlement. The law of settlement made the labourer a
bondsman to his parish, and it prevented him going into
the dearest market to disposs of his labour. To this
part of the poor-law system he trusted they were ap-
proaching an end. He had allusled to this matter in
consequence of its having been reported to be
the intention of the Government to offer
as a compensation to the agricultural interest
an alteration of the law of settlement. That alteration,
even if it should be carried out to the extent of Sir
,Tames Graham's Bill of last year, would not be satisfac-
tory. But he believed that the repeal of the corn-laws
would be carried, and then the proposed alteration in the
law of settlement would fall to the ground.—(Hear.)
The present measure proposed by the Government was
most objectionable. He considered that making a resin
dente of a few years the means of obtaining a settle-
ment would lead to very enormous results. The mea-
sure would have a tendency to force women likely to
give birth to children from one parish to another, in
order to get relieved from the burdens of the chil-
dren born there, and as to an industrial residence
of a certain number of years, as being the means
of obtaining a settlement, he considered that measure
to be impracticable ; it would be too heavy a burden
on the towns. He believed that in time of a sudden
check in trade, when hundreds were thrown out of
work, the towns were scarcely able to support them-
selves. He thought the measure would be no compensa-
tion whatever, the only remedy was to get rid alto-
gether of the law of settlement. His Lord-
ship then alluded to the highway rates. He
maintained that the highways were as much for the be-
nefit of the town as for the country, through which the
road passes. Indeed there were cases where two towns
formed the termini, and were the only parties who
derived any benefit from it. They are of little use to
intervening country accommodation, and bridle roads are
used by the farmer ; he has little or no business on the
highway. He had had an account taken at the several tolls
of the number of vehicles which passed through, and the
result had been that the majority belonged to the inhabi-
tants of the towns at the different extremities. He would
allude incidentally to the question of tithes. He did
not, hover r, consider the tithes were a burden on the
land.—(Hear, hear.) He did not wish to be misunder-
stood upon this matter. Previous to the commutation
of tithes they were a burden upon the cultivators of the
land. They objected to laying out their money upon land,
as they did not wish that the benefits of their labours
and enterprise should be applied to other persons.
Since the passing of the Tithe Commutation Act, tithes
did not intefere with the cultivator of the land,
as by the provisions of the Act they were
constituted a certain debt upon the property itself.
That was merely looking at the question in the light of
buying, selling, and barter. The produce of the soil
was the same, and produced the same to the occupier as
if the tax did not exist at all. It merely reduced the
value of the fee simple. lie looked upon the
land-tax and the tithe in the same point of view
as charges upon the land. He considered they were
merely charges upon the land, but did not interfere
with the production of the agriculturist. He looked
upon the tax as lie did upon indirect taxes. In
France, where land was sold under the in-
direct taxation, the loss sustained was borne
by the seller, but it did not fall upon the
farmer. This kind of tax diminished the value of the
land in both countries. He would pass over one or two
points which he intended to refer to, as he did not wish
to trespass on their attention much longer, and he would
come to the last point to which he wished to
call their attention —he meant the malt-tax.
It was said that that tax was no burden on land, hut
he believed that this was an erroneous statement. The
tax he admitted was equally paid by all, but that por-
tion paid by persons who were consumers of beer, &c., fell
in the end upon the agriculturist. In addition to this, how-
ever, he would point out the direct amount of duty which
interfered with the agriculturist. It interfered with the
agriculturist to the extent of the barley to which
the tax amounted. If the tax, therefore, did not
exist, the barley would be increased to that amount, and
the agriculturist would be so much benefited. If any
.:proof of this were wanting he would refer to the circum-
stance that, notwithstanding the increase of population
of late years, the amount of ditty did not keep pace with it.
That. was the burden, but that was not the only hard-
ship—that was the amount of the burden, but the hard-
ship went still further—and by not allowing him to use
his barley as he likes for other purposes, they placed
him in the same position as they would a
manufacturer, if they were to say to him, " You
may manufacture cloth, but you must not wear a
coat made from it." They defied, they prevented him,
from using the barley produced by his own soil. That
was a serious burden, in additioa to the one he had
named, and he could give a great many authorities—
M'Culloch and others—but he considered it unneces-
sary, because when the duty on printed cottons was re-
pealed, there was a gee at increase in the trade in that
article, and he held that a similar result would ensue if
the duty were taken off malt, There was another article
of Excise whlele he thought particularly heavy on the
owners of real propeyty, and which; if it were not re-
quired for the purpose pf creating a portion of the
revenue, would be a great advieutage to the proprietors
of land—he meant the match" of hops; but if they
came again to the general taxaeion of the country, he
wished to know what portion of it the agricultural body
was exempt from? They were exemist from the Cus-
toms' duties as they contributed as much to them as any
other body of the community ; they also coosu med and
paid duty upon innumerable articles which paid
toms' duty. dtity. Trots what taxes then were they exempt ?
They paid the Post-office and stamp desties
the stamp duty for the transfer of property fell
peeuliarly heavy on them, and was so enormous that hte
considered it dim of the greatest hardships under which
any portion of the community laboured at the present
muffient.—(Cheers.) And ho must say this, that if
there was a subject which might obtain a moment's
attentlet from his Noble and Learned Friend
on the Woolsack It was this ; and if he would
suffer him for a moment, ho wculd say if there was a
department against which the agricteteeists had reason
to complain to the Noble Lord, it was the enormous
duty which they Were thus compelled to pay—(Cteeers)
—_and he httd especial reason to complain, Lecause in a•l
the reforms which had takes;takes;place in which the portions
of the community participated, care Tees taken to con-
illitid the burdens upon land.—(Hear.) And again, when
the law relating td the transfer of property was carried
I,y the
.7,„tlf! Lord, it was lotted of such a nature as to
be a dlilleuit niiiiter t 6 get a conveyancer to adopt it,
and in thousands of cases it Was impossible to transfer
1100:rty without being obliged to pay for six or seven
theeis iii eh attofneee Then how ?orie had they left the
question of the registrattod of skate unsettled? In
s Very ether eofintry coreeeniences for the paechase of land
*Ore so great compared with those of this country, as to
cast a blot on this country, and to induce every one to do
all in hit peer to obtaiti some alteration in it.
He would, before he concluded, refer to that which his
Hon. Friend intended to add as an amendment, and ho
would wish to know what were the numerous exceptions
proposed hi that amendment, The legacy duty was cer-
tainly a case in point, and he would allow it to be fair
that it should be exempted. Certain property belonging
to the agriculturists was exempt from insurance. The
farmer's property, such as stacks, &c., was from its nature
exposed to danger, and that property was not to be se-
cured by insurance. He was sorry to say the danger was
increased in consequence of the very violent language
sometimes addressed to the lebearieg people. The per-
sons who addressed it to them did not mean to do the
mischief they did—they were emissaries from others,
who were not aware of the high tone they adopted. He,
Or one, yarn be used to read the strong 400 V WWII