The Sun.
London, England, 1848-08-08 00:00:00

SUPPLY.--:REVIkON OF TAXATION.

On the order of the day for going into Committee of
Supply,
Mr. EWART rose to move, " That it is expedient
that there be a revision of our present system of taxa-
tion; especially with a view to extend the commerce of
the country, and to increase the employment and com-
forts of the people." While he was anxious to guard
himself against the imputation of desiring to propose
any great change in the present system of indirect taxa-
tion, he still could not conceal from himself that it
pressed with undue severity on the labour and industry I
of the country; and he thought it worth considering
whether they could not further extend the enlightened
principles already introduced into the taxation of the
country, which, notwithstanding all that had been done,
was still a mighty maze, and yet without a plan. The
Chancellor of the Exchequer could not confer a greater
benefit on the country than by reducing this
undigested mass into order. What had they
been doing during the present session ? They had
been devoting themselves to a kind of strenuous idle-
ness. At what time, he asked, had the people of this
country deserved so much of their care ? While
foreign nations had been agitated by the most de-
structive tempests of revolution they had stood firm, and
this they owed to the good sense and stability of the
people ; and they were more peculiarly called upon to
devise measures for the extension of the commerce of
the country at a moment like the present, in conse-
quence of the unfortunate circumstances which had to so
great an extent limited our trade with the continent of
Europe ; and the only way to accomplish this was to
extend our commercial relations with China and the
United States. Perhaps one of the first reforms called
for was a reduction of the duties on tea and tobacco,
both of which fell with an aggravated pressure on the
poor. It had been proved before a Committee of that
House that the duty on tea operated as a duty on our
own manufactures; and though no one would deny tobacco
to be a fit subject for taxation, yet it was a question
whether the amount of duty did not operate as a check
on consumption, while it certainly favoured the rich at
the expense of the poor, who consumed 15-16ths of the
quantity imported. lie believed it had been proved in
evidence before a Committee of that House, that by re-
ducing the rate of duty this country might become the
tobacco depot of Europe. He would not, on the present
occasion, allude to the wine duties, for the unfortunate
circumstances which had lately occurred in France pre-
cluded the hope of effecting any improved arrangements
with respect to that article of import for some time to
come. Then, with regard to the customs, they had
lately reduced the duties on some hundred articles of
import, and the question was whether this would not
euable them to etlect reductions in this department, as
they had already effect, din the excise department. In
the latter many improvements had undoubtedly been
made; but he urged them still to proceed onward in
so useful a course of legislation. He begged to call
their attention to the great benefit conferred on the
country by the repeal of the glass duties, to which
the general use of plate-glass, at the present time,
bore testimony. Why should they not continue
to pursue the same course? In connexion with the pre-
sent sanitary reform' he could conceive no article on
which a reduction of duty would operate more beneti•
cially than soap. The Excise regulations caused a con-
stant interference with trade, prevented its extension,
and checked improvement. He believed that in the soap
trade no improvement had taken place for forty years.
Another burden which called for revision was the paper
duty, which was a tax both on an implement of business
and an implement of instruction. Could there be a
worse tax in principle than this? The effect of it was,
that scarcely any paper was exported. Another hos-
tile tax to improvement was the duty on bricks; fer, as
in the case of soap, spoiled bricks paid duty as well as
saleable ones, and the tax, therefore, in both instances,
operated as a discouragement to the exercise of inge-
nuity in their manufacture. In the United States
the duty on bricks was only 12s. 6d. per
1,000, whilst the duty in this country was 245.,
or nearly double. In France, too, he believed the
bricks used by the poor paid no duty. In fact, Mr.
Pitt, who first proposed it, admitted it to be a
most impolitic tax unless under special circumstances.
He suggested the commutation and equalization of
taxes. The window duty for instance, he suggested,
might be commuted, even though it could not be abo-
lished. He next referred to insurance duties, which
might well be reduced. There was also the advertise-
properly be replaced by another,
as
senitt duty
iinterfere,
rwfehriecdh might
with
trade and commerce. As to
the burdens on land, the report of the House
of Lords showed how the stamp duties pressed
uponmife
r o
t a
5 the polorn d pai d higher
did. Theheron t
he
t r man,than
whotherich m
stamp duties on settlements was unfair, as they pressed
upon one class, and did not touch upon another. Landed
property was excluded from probate and legacy duties.
—(Hear.) He thought that the attention of his Right
Hon. Friend should be directed to the subject during
the recess. What he wanted was an inquiry during the
recess.—(Hear.) The tea duty might be reduced, and
the difference might be replaced by a moderate direct
tax—he thought, too, an inquiry might be made as to
the difference between income and property, so as that
the Right Hon. Gentleman might see whether a distinc-
tion in taxation could not be made in them. It was to
be remembered that by direct taxation much money
might be saved in the cost of collection. What he
wanted was a revision of the system of taxation, and that
this should, in the words of his motion, be done with a
view of increasing the commerce, and increasing the
employment and comforts of the people.
Mr. HUME seconded the motion.

The CHANCELLOR of the EXCHEQUER said,
he was invited by his Hon. Friend to do that which it
was his duty to do—that was to look to the system of
taxation, to see what could be done with a view of in-
creasing the commerce, and increasing the comforts of
the people. At the same time, he was not prepared to
go so far as his Hon. Friend, nor to impose a large
burden in the shape of direct taxation.—(Hear, hear.)
Of late years the principles of his Hon. Friend had
been carried out to a large extent; and to the revision
of the system of taxation so far as it had gone, he (the
Chancellor of the Exchequer] had given his unqualified
support. But on the present occasion his Hon. Friend
had made no tangible proposition on the subject, and at
this. time of the session, and at this hour of the night
(half-past eleven), he thought he should not be consult-
mg gthe convenience or the wishes of the House, if,
whilst admitting there were many inequalities in the
existing system, he went into a lengthened discussion
upon the subject.—(Hear, hear.)
Mr. 11UN1E said the inequalities of the present sys-
tem of taxation were most unjust; for whilst they bore
.lightly on the rich they pressed heavily on the poor.
If the Chancellor of the Exchequer deferred any alte-
ration until he had money enough to afford to do so,
that result would never take place.—(Loud laughter.)
Hitherto, exactly in proportion as taxation had in-
creased the public expenditure had been augmented, and
so it would continue until Parliament did its duty and
put a stop to the extravagance of Government, and car-
ried out those reforms which the country required.
Dr. BOWRING regretted that Mr. Ewart had not
introduced his motion at an earlier period of the session.
There was no doubt whatever that the whole system of
taxation should be revised; and he trusted that dis-
cussions on the subject in this House would be followed
by a great reform, Ind that a financial system would
hereafter be adopted, based upon a wise and judicious
policy.
Mr. COBDEN, whilst concurring with Mr. Ewart in
the object of his motion, suggested that it would not be
necessary to divide the House on the present occasion.
He thought it was rather too late in the session to hope
for any good practical result from persevering with it.
Afar a few words from Mr. EWART, the motion was
withdrawn.