The Sun.
London, England, 1848-02-19 00:00:00

LONDON, SATURDAY EVENING, FEBRUARY 19, 1848.

an additional quarter to the estimates. Last year
there was an increase in the estimates of
522,700/., but the actual increase only amounted to
304,2001., which was the amount for which the pre-
sent Government was responsible. Then with regard
to the increase, the present Government had altered
the sugar duties, and in consequence of that alteration
the revenue for sugar, which in 1845 had amounted
to 3,574,0001., amounted in 1847 to 4,414,0001.
On the balance-sheet for the year there was exhi-
bited a balance of revenue over expenditure of
2,956,7821., but deducting the advances made to Ire-
land on account of the famine, and the China money
paid the year preceding, the actual defi-
ciency :was 981,6831. He would state the
amount at which the revenue was estimated for the
ensuing year. He estimated the total revenue for the
ensuing year from existing sources of taxation at
51,362,0601. From the Customs he expected
19,774,0601.; Exci5e,13,050,340/. ; stamps, 7,150,0001.;
taxes, 4,340,0001. ; property-tax, 4,340,000/. ; Post-
office, 923,000/. ; Crown lands, 60,0001.; miscellaneous,
320,0001. There had been an increase in the revenue
from sugar, rum, and molasses of 642,2541., butter of
16,9211., and cheese of 7,6501. There had been a defi •
ciency in the duties on malt spirits of 1,359,0001.
The expenditure had amounted to 51,567/.
He proposed to take the Customs for the ensuing

year at 19,750,000/. ; Excise at 13,000,000/. ;
stage coaches, 500,0001.; stamps, 7,200,0001.; taxes,
4,340,000/. ; income-tax, 5,200,000/. ; Post-office
at 900,000/. ; Crown lands, 60,0001.; miscellaneous at
200,000/. The whole amount of the revenue, ac-
cording to this estimate, would be 51,250,000/.
Taking the expenditure voted at 52,315,7091., and
the receipts at 51,250,0001., there would be a defi-
ciency of 1,065,7091. But there is a large sum to
be voted for the excess of expenditure in April,
1847, and a sum of 10,000/. for the Kafir war,
and taking these at 1,340,108/., there will be a
deficiency of 2,411,0001. He laid this condition
of the finances early before the House that the House
might consider the state of the finances and the cir-
cumstances of the country, in order that they
might determine upon what course was most
befitting. All he should do would be to state
that course which the Government considered most
advisable, leaving it to the House to determine
whether the course the Government proposed was
the best, or whether there was another that might
seem most advisable. Either they must supply the
deficiency by taxation, or make great reductions in
their establishments.—(Hear, hear.) He thought
it as well to state on this occasion the opinions of the
Government on the subject of the national defences.
Extreme opinions had been promulgated on both
sides. On one side it had been said that we should
god ourselves suddenly involved in war with coun-
tries who had made great military preparations,
preparations which we could not newt. On
the other it had been said that all foreign
powers were inclined to peace, and that if we
reduced our armaments they would reduce theirs.
On the part of the Government he would guard him-
self against the supposition that there was anything
in our foreign relations, more especially in our re-
lations with France, to cause any apprehension of a
rupture ; for he was more impressed than ever with
the necessity of maintaining peace between these two
great representative Powers, France and England.—
(Cheers,) And he trusted that henceforth these re-
lations would be of the most amicable nature.
Yet he found it stated in a recent French publication
that the Duke of Wellington had thought it neces-
sary to make a pamphleteering answer to the
Prince de Joinville. Now, he knew that nothing
had given the Duke of Wellington greater
pain than the publicity which had been given
to his letter. The Duke bad from time
to time, and did from time to time com-
municated to the Government his opinion on the
national defences ; but nothing was further from his
desire than to exasperate the feelings between France
and England against each other. With the patriotism
_ _ _

of the Duke of Wellington there had always been
joined an opinion that the power and independence
of this country should be maintained as a
guarantee of the independence of other states. No
man could blame the Duke for having stated his
sentiments in the manner in which he had done, and
he should not have alluded to them had he not had
the misfortune to differ from the Duke on some
points, and to know that not only abroad, but
in this country, the Duke had been misunderstood.
War was unhappily a contingency against which it

was impossible to guard. If forbearance had not
been shown on both sides we might have been in-
volved in war with the United States as well as with

France, in spite of the efforts of Governments, in
consequence of the susceptibility of the different
nations. However tranquil, therefore, the atmos •

phere might be there might at any time arise a storm ;
and when he recollected that Mr. Pitt, with all his

sagacity, foretold a long continuance of peace
only a few months before the outbreak of the revo-
lutionary war, he could not venture to think that
there was no possibility of war. Then, with regard
to the probability of invasion. Within the last
three hundred years there had been instances in
which the elements had stood our friends, and
had dispersed armaments destined for our destruction.
Since 1816 steam had enabled seamen to set the
elements at defiance, and this would lead hostile
powers to consider this country more open to inva-
sion. It was also true that since 1830, under a King
who was a sincere lover of peace, there
had been a large increase in the naval
force of France It was intended to defend
large colonial possessions, and to protect a large
foreign commerce. There had been a great increase
both in the sailing vessels, the steamers, and the
amount voted for seamen in France in
1847 as compared with 1837. For in-
stance, in 1837 there were 153 French ships
afloat, and in 1847 there were 216, of which 66
were steamers. In 1837, 2,000,0001. had been voted
for the naval service of France, in 1847 it had been
3,582,5201. It had been reproached to the Govern-
ment that they had made no adequate preparations
against invasion. Since 1835 the whole force, army,
navy, and ordnance had been increased from 135,743
men to 196,063 men, and he would say that there had
been no unwillingness in the House to vote the ne-
cessary increase. There was also another kind of
force most efficient ; 15,000 old soldiers had been
organized by the former Government, and the pre-
sent Government had organized 9,800 dock-
yard men, with 1,080 guns, and a greater
part of this force could be moved at any time.
There was also a plan for organising the coast-
guard, and adding to the men, who would serve for
a small amount of pay, giving a force of 9,000
men. On this ground of the number of men there had
been no unwillingness to make an adequate provision.
The question was, then, whether they should make a
very great reduction in their force, or make a large
increase in it, or continue from time to time making
an increase to such parts as require it. His view
was, that it would not be wise to endeavour to make
the expenditure equal to the revenue by large reduc-
tions. On the other hand he was of opinion there was
no reason for sudden alarm. With moderate additions
to certain branches of the army, navy, and ordnance,
he believed this country would be in a sufficient
state of defence to obtain securities for peace, which
was the object of all those preparations.---(Hear,
hear.) If you expose yourself to having a decisive
blow struck against you, you give power to the war
party in a foreign country, but if you are
prepared you give power to the peace party.
They proposed in the navy estimates an increase of
164,0001., being 70,000/. for it, which might
properly be called naval services. Lord ?Auckland
had furnished him with a statement of the naval
force, and we proposed to keep our naval force on an
equality witk this, and also proposed to have a reserve
of steamers at the various dockyards and at
Cork. He thought this was a very wise pre-
caution; for be it not forgotten that if steam
offered advantages for an invader, it also,
on the other hand, offered advantages for opposing
him, of which we should avail ourselves, and in the
votes he should be prepared fully to avail himself of
those advantages. In the naval estimates he pro.
posed to increase the marine force by 1,500 men.
With regard to the defences of the dockyards, that
subject had been most carefully attended to by the
late Government, and every work proper for
their defence had been begun in strengthen-
ing them. 262,0001. had been expended in

strengthening the defences of Portsmouth, Ply-
mouth, Pembroke, and Chatham; and the Duke
of Wellington, who had inspected those de-
fences, had expressed himself perfectly satisfied.
With regard to the army, although they did not
propose the increase of a single man, the number
of soldiers in the United Kingdom would be in-
creased by upwards of 5,000 men by those who
would return from India, in consequence of the
economy of Lord Hardinge, who having triumphed
in hostilities, determined to take upon himself the
unpopular task of placing the finances upon an
economical footing.—(Hear, hear.) The number
of rank and file in the kingdom was now 55,000 ;
in the course of a short time it would be 60,000.
The number of soldiers in the United Kingdom had
been increased 20,000 since the year 1837. The
army estimates would be only increased by 43,0001.
He proposed an increase in the number of artil-
lery and sappers and miners. He proposed an
increase of 400 sappers and miners, and 1,900
artillery. He also proposed a great increase in the
estimates for the ordnance, for increasing the supply
of small arms and stores of gunpowder. That would
make, for the purposes of the navy, an increase
of 70,000/. ; for the army, of 45 0001., and of the
ordnance of 245,0001. Now, they had not a
sufficient force to garrison the dockyards, and at the
same time to keep the field in case of invasion, and
therefore they must have recourse to the
old constitutional force, the militia. There
were difficulties belonging to that subject now
that did not formerly prevail. If they took substi-
tutes they might not be forthcoming, and if they did
not it would be imposing a hardship on the people.
He would propose a measure which he thought
calculated to meet those difficulties, and the
House would decide whether or not it would
be practicable to raise a militia force ; and
it might be in some future year their duty to
propose an addition to the army. He proposed to
take 150,0001. this year as a foundation for raising
this militia force. The whole expenditure for the
year would be navy, army, ordnance, and
miscellaneous, 21,820,4001., which, with the Un-
funded and Funded Debt, and for the militia
and the Kafir war, would make a total
expenditure of 54,546,9001. It was evident therefore
that he must not only propose a renewal of the
income-tax—(Ironical cheers) but that if the
House should approve of those estimates, that addi-
tional taxation should be imposed. It was obvious that
a great part of the deficiency depended upon the state of
the country, afflicted as it was with scarcity and with
commercial and 'manufacturing distress. They might
look to have those effects removed within a few years,
and a consequent improvement in the annual in-
come. With respect to the expenditure they might
expect that the Kafir war would soon be at an end,
although he did not know that there was an
end to the bills on that account.—(Laughter.)
On both these grounds he thought they might hope
that only a temporary increase of taxation would be
required. He would, in stating what he considered
the increase ought to be under the present state of
the country and experience of former Govern-
ments—he thought any increase on the articles
of consumption would fail to yield revenue,
and would involve almost insuperable difficulties ;
therefore he proposed at once to renew the present
income-tax from April next for a period of five years,
and to vote an increase of it from 7d. to is., or from
three to five per cent. for a period of two years—
(Cries of "Oh oh 1" and great confusion.)—and,
without going into the argument on that subject, he
would state that considering the great distress
prevailing in Ireland, that in 1842 it was not imposed
in Ireland, and considering the struggle now going
on to remedy the social state of Ireland, they thought
that—admitting the justice of imposing that tax in
Ireland equally with England—the present was not the
moment to impose that tax upon Ireland.—(Hear, and
confusion.) They should consider that if they checked the
exertions of Ireland to place herself in a condition of
prosperity, they checked the prosperity of the United
Kingdom. They proposed, therefore, to take the
tax exactly as it had been imposed in past
years, on the principle on which it had been
imposed by Mr. Pitt and increased by Lord
Grenvilleland Lord Lansdowne.—(Loud laughter)—
and on the principles on which it had been imposed
by the Right Hon. Gentleman.—(Cheers.) He had
voted against it in 1842—(Cheers)—he was right in
so doing. He had voted in favour of it in 1845.
(Hear, hear.) He thought ,he had been right
in both votes, and the question was now
whether you should continue a tax already
imposed or impose others. He thought it better to
continue and increase this tax than to impose taxes
on articles consumed by the great body of the people.
The taxes on candles, coals, and leather, which had
been stigmatised by Adam Smith, had been
taken off, as had the salt. tax, the beer and cider
duties, the glass, sugar, butter, and cheese duties,
amounting to ten millions of taxes annually upon
articles of consumption which had been reduced.
The whole amount of taxation reduced since the
peace was 39,705,341/.—(llear.) He thought,
therefore, that under circumstances of unparal-
leled difficulty it was not asking too much of
the House for an addition to the direct taxa-
tion of the country. He took the income-tax
at 3,500,000/., which would give an income of
54,750,0001. to meet the expenditure of 54,596,000/.
He proposed to abolish the tax on copper ore
imposed in 1842, which had encouraged smelting
abroad, and had only produced a revenue
of 41,0001., and the abolition of which would greatly
increase the smelting trade of this country. Deduct-
ing this tax, they w ould have a revenue of 54,750,0001,
to meet an expenditure of 54,637,0001., leaving a sur-
plus of 115,0001. In another year that surplus would
he thought, be increased, and would enable
them to reduce taxation still further. lie
had endeavoured fairly to bring before: the
House the financial condition of the country before
calling upon them to vote the estimates, in order
to let the House see at once that if they voted
the estimates proposed, they must be pre-
pared to vote an increase of taxation. He had
shown them that since the peace 40,000,0001.
of taxation had been reduced, whilst they had not only
preserved their empire undiminished, but had extended
it. Under the guidance of the Right Honourable
Gentleman opposite they had been enabled
to give scope to those principles of commerce of
which Adam Smith had been the propounder and Mr.
Pitt the disciple. They had been enabled to put
down rebellion in Canada, to repel aggression in
India, and to defend their fellow•subjects at
the Cape of Good Hope. If they continued
to keep the revenue equal to the expenditure
entirely, they would be able to reduce taxation. He
regretted he could not now propose it, but his duty
to the country demanded that he should pursue the
course he had proposed, which would maintain
public credit, uphold public faith, and place
this great country beyond the reach of insult
from any nation whatever.—(Loud cheers.)
The Noble Lord concluded by proposing the
formal resolution, which being put from the Chair,

Lord JonN RussELL said that on the conclu-
sion of the debate he should propose that the
Chairman should report progress, and ask leave to sit
again on Monday se'nnight.
The Committee was subsequently addressed by
Mr. HuME, Mr. BANKES, Mr. OSBORNE, Sir B.
HALL, Mr. COBDEN, Mr. F. BARING, Lord PALAIER-
ETON, and several other Hon. Members, when the
resolution was reported, and the House adjourned.

Several amendments were proposed yesterday
evening for insertion in the Bill for the establishment
of diplomatic relations between the Courts of Rome
and London—the Upper house having formally
resolved itself into Committee on that measure.
Those who are inimical to the generous and tolerant
principles embodied in the Bill are resolved, if they
cannot compass its rejection, to militate as much as
possible against its character by encumbering it with
a variety of offensive interpolations. They find it
beyond their capacity to perpetuate that anti-
papistical fanaticism which, for nearly three
hundred years, has estranged us from the Govern-
ment of the Roman States, while during the
continuance of our estrangement we have re-
mained on terms the most amicable with Cabi-
nets founded by the Buddist, the Idolator, and
the Mussulman. The members of a Christian Le-
gislature have never recoiled with such manifestations

of abhorrence before the proposal of a diplomatic in- 1
tercourse with the worshippers of the Egyptian beetle,
with the councils of a professed polytheis;;, or with
that portion of the population of Asia Ali] sor which
rejects the Bible for.the Koran, and the Cru 2ifixion of
CHRIST for the Hegira of MAHOMET. Thel'e is ma-
nifestly something so revolting to the imagiva tion of ,
those who dissent from the spirit of tla s mea-
sure introduced by the Marquis of LANS/ )OWNE,
—there is something so revolting to their let tagina-
tions in the provisions of the Bill, that their opp osition
is persisted in with an almost incomprehensitele per-
tinacity, and they quibble over its clauses w. ith an
indescribable, determination. At the very eta tset of
the discussion last night there is a rather virulent
quarrel about the propriety of using an exp:reseiee
which had been sanctioned in the historic writings of
such men as HUME and ROBERTSON—the Bisla op 'of
WINCHESTER moving that " Sovereign of the 11 omen
States" should be substituted for " So vi
Pontiff." Having conceded to this slim e what
fastidious objection by agreeing to the a mend .
ment, the Peers are next put at logger) see .ds by
the proposal of the Earl of EGLINTON, that V se Bill
should be definitively made to preclude all Roman
ecclesiastics from filling the post of I?. ontifical
Ambassador to the Court of London. If it be only
borne in recollection that the Bill, as m Iginally
worded, left the right of acceptance or refas al at the
discretion of the SOVEREIGN, it is manifest that the
amended clause, as suggested by the Nof de Earl,
would only just escape from being a direct infringe-
ment of the royal prerogative. In spite of this con-
sideration, in spite of the very manly an d sensible
objections raised by the Duke of WE L LINGTON,
in spite of the very persuasive interpositi o n of the
Lord President of the Council, in spite of t h e lawyer-
like argument adduced by Lord CAMPIII LI to the
effect that VATTEL, among other jurists, "laid it
down that the power of sending and receivin,g ambas-
sadors belonged to every Sovereign"—a. majority
of sixty-seven against sixty-four decided i n favour of
the suggestion of Lord EGLINTON. Suppc3eds )g, there-
fore, that the Bill is ultimately triumphant, this un-
precedented restriction will deprive her I iIAJESTY of
all discretionary power in the reception of an
ambassador from the Eternal City. On the
one side this restriction is an insds nt inno-
vation—on the other it is an lir necessary
act of contumely. It is a double insult .at once to
VICTORIA and Plus—a shield raised out of a feeling
of fretfulness and petulance against the ssssaults to
Protestantism which are gratuitously anticipated
from the QUEEN and the PONTIFF.
Two minor amendments were subsequently pro-
posed and withdrawn by Lord REDESDA.L.E and the
Duke of RICHMOND, and it was ultimately announced
by the President of the Council, that he: proposed
having the Bill reported, pro forma, on, -Monday,
and afterwards having it printed in its amended
form, and presented to their Lordships. A
perceptible progress is, therefore, snaking in
the furtherance of this interesting measure, and a
cordial and visible alliance of a political character
may be soon anticipated between the Govern-
ments severally conducted by Lord JOIIN Bus-
SELL and Cardinal BUFFONDI. Those :who are in-
capable of comprehending the influence exeecieed over
the various principalities of Europe by the Legislature
of Great Britain,; do not at once recognise in the
operation of this Bill the confirmation and the still
further diffusion and development of those liberal
ideas which have been latterly predominant in the
Italian peninsula. Ever since the Cardinal Archbishop
of Imola, Count GIOVANNI MASTAI :FERRETTI
was crowned with the tiara, the popular cause has
proved gradually victorious. When, therefore,
England extends a friendly hand to that Prince—
England, the home of revolutions, the arch-promoter
of the representative system !—is it not rational to
anticipate a confirmation of the political truths which
have recently emanated from the Quirinal, the fur-
ther promulgation of the principles which have
recently been accepted by the citizens on the banks
of the Tiber, and the perfect development of the re-
forms which have recently radiated like sunbeams
from the hill-tops of Rome ? When our diplo-
matic relations with all the principalities
of Italy are placed upon a secure and comprehensible
basis, and when our sincere sympathy with Italian
liberation is properly understood in the various
Courts of that peninsula— farewell to the power of
Austria south of the Carpathians I—then may Lom-
bardy, at last and for ever awaken to independence

The, great secret is out. The Whigs in 1848 are
again playing the game of the Whigs of 1806. Lord
JOHN RUSSELL follows the precedent of Lord HENRY
PETTY, and out of office rails in good set terms at
that income-tax, which in office he not only con-
tinues, but increases it. We hope, however, that we
are wrong in saying increase, for we believe that
neither Lord JOHN RUSSELL, or any other Minister,
will be permitted to increase the income-tax to 5 per
cent. in the manner in which he proposed
to increase it last night. We fully admit
the necessity of keeping the balance even between
the income and the expenditure of the country. We
fully admit that it is preferable (always supposing
the reduction of expenditure has been carried to its
utmost limit) to keep that balance even by increasing
the amount of taxation, rather than by having.recourse
to a loan. We also admit that it would be most
impolitic to re-impose any of those duties on articles of
consumption which have been recently taken
off. The deficiency must be supplied by di-
rect taxation, and the fairest of all taxes
is a tax upon property invested property,
as distinguished from income the produce of industry.
It is evident that henceforth an income-tax or a
property-tax is to be one of the regular sources of
revenue of the country, and it behoves the tax-payers
to be up and stirring, in order to take care that the
tax shall be fairly and equitably imposed. When the
tax was originally proposed in 1842 by Sir R. PEEL,
the Right Hon. Baronet admitted the injustice
of subjecting income derived from industry
to the same tax as income derived from
property permanently invested, but contended
that as the tax was to be merely temporarily im-
posed, it was not worth while to make the distinc-
tion. But now that the tax is to become permanent
it is worth while to make the distinction, and the
great body of the electors of the kingdom, who
will be the persons principally fleeced by the pro-
position of the Minister, must be up and doing if they
wish to save themselves from the shearers. Lord
JoaN RUSSELL has listened to the suggestions of
the aristocracy, the holders of invested property,
and has proposed a tax which shall press
lightly upon them, but heavily upon the industrious
tradesman and the overworked clerk. A true
aristocrat, my Lord JOHN RUSSELL " stands by
his order." But, as Mr. WAELEY once truly ob-
served, the Whigs are made of squeezable materials,
and now is the time to put on the screw. Electors of
England, the country looks to you to do your duty
in this crisis. The metropolitan electors are already
up and doing. The electors of Finsbury, the consti-
tuents of THOMAS DUNCOJ&BE and THOMAS WAKLEY,
have taken the initiative, and have called a meeting
for an early day next week, at White Conduit House,
against the proposed Lincrease in the income-tax.
Electors of England, follow this example, and before
this day week let meetings be held in every borough
in England to oppose this iniquitous proposition.
But meetings alone will not be sufficient. Let some
such document as the following be drawn up and pre.
seated to every registered elector for his signature :
" We, the underrkned registered electors of the
borough of do hereby pledge ourselves not
to vote in favour of any candidate who, having been
a Member of Parliament in 1848, shall have voted
for, or shall have abstained from voting against the
proposition for increasing the income- tax on incomes
derived from industry, to 5 per cent."
And let this document, with the signatures at-
tached, be presented to the Members for the borough,
on the morning of the day that the Ministerial pro-
position comes on for discussion.
This is no mere party measure, it is an attempt on
the part of the aristocracy to regain the privilege
of plunder. Prevented from robbing the indus-
trious classes by means of the corn-laws, they now
seek to plunder them by substituting that most un-
just of all taxes, an income-tax, for that most just
of all taxes, a property-tax. The Reform Bill has,
however, placed it in the power of the electors to
defeat his well-devised scheme of plunder. My
Lord Joins RUSSELL must have forgotten that the
101. householders, who constitute the majority of the