The Sun.
London, England, 1848-03-18 00:00:00

ail 13 S

exempted from the payment of income-tax ? The
people of England had long been called upon to pay
poor-rates and the income-tax also, and he did not see
why the Irish proprietors should not be placed upon the
same footing. The raising of the 2,000,0001. for the people
of Ireland was, he believed, a complete fiction. He be-
lieved that one-tenth of the poor-rates collected in the
metropolis was expended on the Irish poor.—
(Cheers.) It might be said that this was not
exactly the time to bring forward this subject,
he had no doubt that many Gentlemen who would
follow him would say that his proposition was fair, but
that this was not the proper time to bring it forward.
He thought before such an argument was urged
they ought to look at what had taken place in this
country during the last year. The people of this
country had been in hopes of having some of
their burthens lightened; but, in consequence of the dis-
tressed state of Ireland, not a single petition had been
presented praying for a remission of these burthens.
But it was utterly impossible for him to procoed further
in the discussion without noticing the manner in
which the liberal conduct of the people of
England towards Ireland had been appreciated
by the Irish nation. He held in his hand an answer to
an address presented to the Hon. and Learned Member for
the city of Limerick, by the Roman Catholics of Ireland,
in which the Hon. and Learned Member denounced the
English nation " for the cruel and tyrannous rapacity"
they always evinced towards Ireland. Now, that was the
way in which the generous conduct of the people of
England was treated by one who professed to
be the leader of a great party in Ireland, but let him
direct the attention of the House to the period when the
attack was made by the Hun. and Learned Gentleman.
Why, would the House believe it, the Honourable and
Learned Gentleman delivered his address at a time when
scarcely twelve months had elapsed since a collection was
made in every parish in England for mitigating the
sufferings of the people of Ireland?—(Hear, hear.)
He did not mean to say that England had done more
than her duty. She did not require any thanks, however,
for what she bad done, and all that the people of this
country asked was, that if they were to be abused, let the
attack be made in that House, and not where the people
had no chance of being defended,—(Hear.) He would
come now to the question he wished to propose. No doubt
he should be told that, being an English Member, he knew
nothing about the condition of Ireland, or he would have
known that an income-tax could not succeed there.
Most likely, too, his bringing forward this motion,
would be urged as another reason why the Union
should be repealed; but let him just inform the House
that no later ago than last December, at an influential
meeting held in Dublin, where most of the Irish
Members were present, it was proposed by the
Honourable Member for the county of Limerick, and
seconded by the lion. and Learned Member for the city
of that name, that an income-tax ought to be applied to
Ireland.—(Hear.) There were present—Lord Cloncurry,
Lord Miltown, Mr. F. French, Major Blackall, Mr. W.
Monsell, Mr. G. H. Moore, Mr. St. George, Col. Dunne,
Mr. Scully, Sir L. O'Brien, Mr. J. O'Brien, Mr. Power,
Mr. O'Flaherty, Mr. D. Callaghan, the O'Gorman
Mahon, Mr. Fox, and many other Members of Parlia •
ment. [An
_Hon. Member called out that he was not
present. j He (Sir B. Hall) could only say that he had
found the Hon. Member's name among the list of those
who wero said to have been present. Now, the question
proposed for the consideration of the meeting was the
imposition of an income-tax in Ireland. He, (Sir B.
Hall) frankly and fairly admitted that the object of the
partiesiwas to impose it in aid of the poor-rate ; but at
all events they could not after that get up and say that
it was utterly impossible to impose an income-tax upon
Ireland.—(Hear,) At that meeting the Hon. Member
for Cork (Mr. Roche) objected most strenuously to the
resolution ; he declared that he would have nothing
whatever to do with an income-tax in Ireland for any
purpose ; that it was bad enough in England, where
everybody complained of it, and that if they sought to
impose this curse upon Ireland for the maintenance
of the poor, they might depend upon it that some
English Member of Parliament would immediately pro-
pose that the landlords should support the poor, and that
the income-tax should go into the general Treasury.
He (Sir B. Hall) must say he thought that a very fair
argument.—(Hear, hear.) There were two modes of
getting money in the shape of income-tax in Ireland—
one by a rate upon property, and the other by a rate
upon profits, professions, and trades. But before he
dealt with the rate upon land, he would ask the Chan-
cellor of the Exchequer one or two plain questions with
reference to profits, professions, and trades. Why were
the medical gentlemen in Ireland not taxed, the same as
the gentlemen of the medical profession in Great Bri-
tain? Why were the merchants in Belfast not taxed,
the same as the merchants of Bristol, especially when it
was considered that the former was a flourishing and the
latter a declining body—that the profits of the merchants
of Belfast were accumulating, and those of Bristol
diminishing ?—(Hear.) He would ask still further,
why those persons connected with the legal pro-
fession, who were constantly in attendance on the
quarter sessions in Ireland, and who went by the name
of (The name did not reach us, but it occasioned
considerable laughter.) Such at least was the name by
which they were called when he was in Ireland; but
they were also called " process servers," and were the
men who did all the dirty work of the attorneys. Why
should they be allowed to escape the income-tax? He
wanted to know, also, why the fundholders should not
be taxed. He found that the amount of capital of debt
upon which interest•was paid in Ireland was 40,187,000/.,
the interest itself was 1,182,000/4 this at 3 per cent.
would yield 35,0001. a year. According to a return
which itad been lately obtained by the Hon. Member
for the University of Dublin (Mr. G. A. Hamilton), he
found that the amount of income-tax assessed by the
Commissioners upon annuities and dividends pa) able
by the Bank of Ireland to persons not resident in
Ireland, from 1842 to the sth of April, 1847, was
13.982/., or 2,796/. per annum. Now, there was no
reason why a landholder should not pay the income-tax
merely because he lived in Dublin. With respect to
those persons connected with Ireland who paid the tax
at present, in consequence of their living in this country,
he maintained that it was not compulsory upon them to
do so—that they could easily escape it by going back to
Ireland—which ought not to be the case. All he re-
quired was, that the landowners of Ireland should pay
according to their receipts, whether they received 1,0001.
or 10,000/. a year. And here he would call attention to
a statement that was made in the House on the 2d of
December last by Mr. Guinness, late Member for Kin-
sale, in which he stated that he was the receiver or agent
under the Court of Chancery in Ireland for three estates,
and that from one of those estates he had received in the
last ten years upwards of 100,0001. ; that in 1845 he
'received 1,000/. above the rental fur arrears ; in 1846
he received another sum of the same amount ; and
in 1847, 600/. and upwards.—(Cries of "Hear hear.")
On looking to the late division on the subject of the
income-tax, he found that 67 Irish Members voted for
the continuance of it for three years, and only nine
voted against it. If, then, they desired to saddle this
country with the tax, let them not be surprised if
English Members demanded that it should be spread
over Ireland also.—(Hear, hear.) Let them not be sur-
prised if, when a demand was made upon the Imperial
Treasury fur Ireland, English Members should resist it.
—(hear.) He was not one who desired separate
nationality ; but he thought that, if the Irish people
carried it out, and at the same time said they would not
have this tax in Ireland, they had no right, whatever
might be their poverty, destitution, or distress,
as lung as one atom of resource remained in Ire-
land, to call upon the Imperial Treasury for that
to which they did not contribute.—(Hear, hear.)
If the tax were placed upon an equal footing ; if it
were extended to every part of the united empire ; and
the Members for Mayo, Sligo, or any of the destitute
districts of Ireland, should then come to the House and
say that they were taxed equally with their fellow-
subjects in this countay, but that they were suffering
severely from famine and pestilence, and should desire
aid from the Imperial Treasury, he thought that, under
such circumstances, that House would have no right to
refuse it. But, until they came to that system, and
made exertions for themselves, as long as he had a
seat in that House he would raise his voice against
voting any sum out of the Imperial Treasury to relieve
Irish distress.
The CHAIRMAN, before putting the motion, said it
was necessary to add to it the words, " for a time to
be limited," and the motion was then accordingly put
with that addition.

Sir W. BARRON said the Irish people ought to be
very thankful to his Hon. Friend the Member for Mary-
lebone for the kind interest he had manifested in their
concerns at all times in that House.—(A laugh.) His
Hon. Friend's philanthropy in that respect had been so
often displayed, and he had brought the subject before
the public in so conciliatory a manner, that he had
earned for himself a name that would be handed down
to the latest posterity, unequalled by that of any of the
great men of Europe.—(Laughter.) The founder
of the Medici family at Florence was named " Pater pa-
trice," and his illustrious countryman, Mr. Burke, had
been designated by Wolfe Tone as an epitome of the
sublime and beautiful, which he knew so well how to
handle—(Laughter)—but his Hon. Friend would be
handed down by a more enviable title—that of " Conci-
liation Hall."—(Cries of" Oh!" and great laughter.) Let
the House consider the time at which this motion was
brought forward. When the Irish people were starving
by thousands, and the greatest distress existed in the
country—when the landlords were nut receiving one-
fifth of their rents, and all classes of the country were
taxed in everyshape and way to support the poor—when
the farmers were nearly beggared, and the unfortunate
labourers had sunk down to the lowest state of destitu-
tion—that was the moment when the benevolent and
conciliatory Member for Marvlebone had selected to try
and induce the House to visit Ireland with the addition
of an income-tax. Even when the tax in this country
was 10 per cent., the greatest statesman of the day
considered it would not be wise to impose this
tax on Ireland. And what day had the Honourable
Member selected? The 17th of March! He found
by that day's papers that the Irish residents of Paris
were to meet on the Place de la Concorde to
compliment the Republic, and to join with them.
He thought dna that should be a warning to the Hon.
Member—(" Oh," and laughter)—and to a thoughtful
man it would suggest the idea that such a motion at such
a time would irritate the mind of the Irish people. At
Liverpool, too, there was another indication of a similar
feeling on the part of the Irish. And was it not noto-
rious, to the Hon. Member, as it must:be to every other
Hon. Member in that House, and to the country in ge-
neral, that there was a most uneasy spirit existing in
Ireland at that moment?—(Hear, hear.) Was it not
notorious that the most seditious and dangerous language
was being propagated in that country? and would not
the discussion of that night and the language of the
Hon. Member give food to the United Iririonan to preach
his doctrines with still more effect, and to excite more
sympathy, or anger, or whatever they might call it,
of the Irish people against this country? Would they
not say that the Hon. Member was put forward by his

constituents to tax the Irish people when they were in
great destitution? He thought the course of the Hon.
Member was extremely dangerous, and that it would
give more food to the incendiary spirit of Ireland than
any speech that had been made in that House for the
last ten years. What was the meaning of that motion,
but to relieve rich Maryltbone and tax poor Ireland
(Hear, and a laugh)— to tax Skibbereen and Mayo—the
starving people and the pauperised landlords of Ireland?
In his opposition to this motion he was fortified by the
opinions of the greatest statesmen on both sides of the
House. The Right Hon. Baronet the Member for
Tamworth had declared that it would be impolitic to
impose the tax upon Ireland. The next authority he
should quote was that of the late Mr. Foster, a gentle-
man whose opinion was in high esteem upon Irish ques-
tions, and especially in regard to finance. In the de-
bate upon the consolidation of the two Exchequers in
1846, Mr. Foster said " that taxation had at that moment
arrived in Ireland at its ne plus ultra." He would next
quote the opinion of an united Committee of that House
which sat in 1815, 1816, and 1817, and which, be it re•
marked, was Tee all Irish Committee, for there were
only five Irish Members out of the 21. The deliberate
opinion of that Commite e in their report was, that
"for several years Ireland had advanced in permanent
taxation more rapidly than Great Britain, including the
extraordinary and the war taxes." Then, Mr. Vesey
Fitzgerald, the Irish Chancellor of the Exchequer, said,
in the House, on the same occasion, that " Ireland had
paid 78,000,000/. sterling more than her fair share of
taxation up to the end of the war." As a later autho-
rity, he might name Lord Sydenham, who said in 1830
that "taxation in Ireland had arrived at such
a pitch that the more taxes were laid on the
less income was received." It was in the face
of such authorities us these that the Hon. Member
for Marylebone asserted that Ireland did not pay
her due shore of taxation; thus putting his individual
view against the recorded opinions of different Chancel-
lors of the Exchequer tied the report of a Committee of
that House. However such assertions might go down
in Marylebone, or however.they might suit the political
purposes of the Hon. Baronet, if another election should
take place, they would not impose upon the good sense
of the people at large. Ile (Sir 11. Barron) then argued
that Ireland had not been relieved from taxation since
the war proportionately with England. Nut 1-20th of the
taxes had been taken off there that had been remitted in
the latter country, and Ireland was at the present mo-
ment taxed much beyond her resources. Si ith the new
burden of the poor.law, the last feather had been laid
upon the camel's back; for within six months 2,000,000/.
sterling additional taxation had been imposed. More
the country could not endure. The statement of his
Hon. Friend the Member for Nlarylebone had been al-
together one sided; it was the statement of an advocate,
and not of a Member of Parliament; fur he had not
stated all the facts. In his estimate of the taxation of
Ireland there were many items of which he had taken
no account whatever—such us the quit-rents and ground-
rents, which went to embellish the parks and palaces in
this country. Then there we re numberless articles of
customs entered at ;he English ports, but which were
sent to Ireland, and Ireland paid the duty, while the
amount was credited to England. The same argument
applied to the Excise. He did not wish to use any harsh
expressions towards the Hon. Member for Marylebone,
for he was an old friend of his; but in that House he
knew no friends.--(Laughter.) There was soap, for
example. Did not the Hon. Gentleman know that a large
quantity of English soap was imported into Ireland?
Sir B. HALL—I hope so.
Sir 11. W. BARRON—However his Hon. Friend
might succeed now in turning the laugh, be might de-
pend upon it, when the whole truth came out, the laugh
would be against himself. The Hon. Member then
argued that Ireland paid a large amount of indirect tax-
ation upon English manufactures, and concluded by
asserting that Ireland paid more than her fair quota of
general taxation. So cet tain was he of this fact that he
would second a motion for a Committee of inquiry, in
the conviction that his country would emerge unscathed
from the inquiry.
Mr. MOORE said he should be rejoiced to believe
that no other motives than a regard for the interests of
these realms had induced the Hon. Member fur Mary-
lebone to bring forward this motion. But the manner
in which he had given notice of the motion, and the man-
ner in which he had introduced it., rendered it impossible
for him (Mr. Moore) to place upon it so charitable a
construction, and he could only regard it as another
moven:eta of the guerilla war which the-Hon.Baronet had
declared, and another indication of that peculiar idiosyn-
cracy which he had manifested in the study of the
more unfavourable features of the Irish character. The
Irish question, it was well known, had been a friend in
need to the lion. Baronet. Not only had it sent him to
be an ornament to that House, but it had furnished him
with the one idea with which he was perpetually en-
lightening it. The Irish question had been the making
of the lion. Baronet. It was impossible that a more
important consideration could occupy them than whether
or not they would pass a measure involving the impo
sitien of a new and very heavy system of taxation upon
an already overburdened and impoverished country. lie
had heard his Hon. Friend say, with a quiet sneer, on
giving notice of his motion, that he would defer bringing
it forward until after the Irish Members had had an op-
portunty of recording their vote on the income-
tax as proposed to be applied to England; he
had heard another Hun. Friend hold this motion
out to them (the Irish Members) in terrorem,
as a judgment which would be inflicted if they
refused to follow a minority of shreds and patches into
that limbo of extreme opinions into which Hon. Gentle-
men resolved themselves on Monday night; he had heard
a third Hon. Gentleman d 4 dare that his vote on the first
proposal would be determined altogether by the votes of
the Irish Members also; and on listening to this expres-
sion of an evidently general feeling, he had certainly been
inclined to conic to the conc:usien at which so many of
his country men had already arrived, that that House was
utterly incapable of forming any just or rational opinion
on Irish matters. English representatives would no
doubt cry out if it were contemplated to extend to
England any measure which, when tried on the other
side of the Channel, had proved to be obnoxious and
injurious; and yet a system of recrimination and retalia-
tion seemed to the lion. Baronet to be the very best
policy whenever Ireland was concerned. It was very
natural that the votes of the Irish Members, in the last
division, should not have been very gratifying to any one
of those gentlemen who had formed the minority.
There were also many persons in Ireland who had
viewed that proceeding on the part of their representa-
tives with equal dissatisfaction, for to a very large class
in the sister country it was treason to Ireland in an Irish
Member giving any vote which might be conceived to
tend to uphold the power, or to perpetuate the predomi-
nance, of England. He, for his own part, would have
been very glad, had he thought it consistent with his
duty, to support the motion of' his Hon. Friend. It
appeared to him to be an irrefutable proposition, that
every man in Ireland, and the possessor of every species
of property, should be called upon to bear their fair and
equal share of the general burden. The poor Irish
farmer was ground to the earth in the struggles which
he was driven to make to carry out an impossible expe-
riment, and thousands on the verge of absolute poverty
themselves were compelled to contribute to the main-
tenance of the poor ; and it was monstrous that a
man with ten or twenty times the income should
be allowed to sneak out of the difficulty, and to
go unscathed by the national misfortune. He
was far from thinking that the present circumstances of
Ireland entitled them to exemption from a poor-law; on
the contrary, lie was convinced that, if ever such a
measure was necessary, it was at this moment; but, if
they laid it down as a rule of policy that they must
draw upon every possible resource of the country, was
it not also un evident duty devolved upon them to apply
those resources to the benefit of the people from whom
they were derived? It had been his intention to bring
forward an amendment suggesting some modifications in
these resolutions; but as he found that the forms of the
House would not permit him to take that course, and as
he certainly could not approve of the indiscriminate tax
being applied to Ireland, he found himself reluctantly
compelled to vote against this proposition. If Ireland
were made to support her own poor out of her
own resources, let the result be the test of the
policy, and let the future judge between the Irish
Members and the English Parliament; but he did protest
against their withdrawing the resources of a country for
foreign objects, while the whole population was in a
state of acknowledged suffering and distress.—(Hear,
hear.) The Hon. Member proceeded to read an extract
from a petition that had been presented to the House,
and printed with the votes, from the inhabitants of the
united parishes of Ballintubber and Bnrriscarra, in the
county of Mayo, which set forth the inadequacy of the
poor-law, "either as an available fund or as a wise pro-
vision, inasmuch as any amount of money collected from
those who are themselves on the verge of pauperism is
necessarily insufficient to save from destruction the
immense numbers of human beings now suffering all the
horrors of femme through the country; and as the greater
part of those who are liable to pay have been found un-
able to meet their debts, hundreds of the poor in these pa-
riehes, who have been compelled to give up their holdings
and throw down their houses in order to obtain relief,
congregate together in crowds in the narrow filthy
cabins which survive the general devastation, or perish
in the ditches to which they have fled for temporary
shelter from cold, hunger, or disease." The lion.
Member also read the following statement, received by
him recently from Mr. James Browne, the parish priest
of Ballintubber Since Sunday last the following
persons have died of hunger—Wulter Burke, Anthony
Roache, Michael Joyce, Thomas Byrne, Mary and
Kitty M'Nulty, James Lally's wife, Bridget Walsh,
Anne Barnicle. Ned Burke, the son of a widow, ap-
plied for relief three times, nine in family ; offered to
give up house and land for one quart of meal ;
refused relief without a certificate from the
middleman landlord ; refused unless applicant
threw down his house ; applied to the agent
of the head landlord, Lord Erne ; would not interfere.
When relief came, at length, the man was a corpse ;
this occurred at Melton-hill, in Ballintubber. In
the same village Michael Connor was starved to death ;
offered to give up his land—not accepted. Mary Tu-
aghy, John Dounelan, and Peggy Morrin, were found
dead in a ditch. They applied for relief and were re-
fused. We are now three days without food, the guar-
dians say they can't het in their rates, and the lives of
thousands are thus hanging on the prospects of relief
only to be dragged at the point of the bayonet from
wretches themselves not many degrees from starvation."
Details like these, describing the condition of a suffer-
ing people, were, in the words of a great orator, nau-
seating and disgusting, and so degrading to human nature
that it was but charity to throw a veil over the narration.
Was it, then, to a country situated as Ireland was thus
shown to he, that the Hon. Baronet would propose
to apply an income• tax?—(Hear, hear.) The circum-
stances of Ireland were now identical with the circum-
stances of the Carnatic, as adverted to by Mr. Burke,
but when addressing the House on the occasion of the
memorable oration on that subject, that distinguished

philosopher pointed out that, in order to prepare a people
who had passed through a period of distress for future
submission to taxation, a Government must commence
by maintaining them, and his words were that, in such
a case, the road to economy lay not through receipts but
through expenditure. The maxim applied not to one
1 country, but to all lands and through all time; and if
Hon. Gentlemen now could not effect a satisfactory corn
promise of the conceptions of Mr. Burke, and of the im-
pulses of the Hon. Baronet the Member for Marylebone,
he (Mr. Moore) begged of them by their votes that even-
ing to indicate their acknowledgment of the wisdom of
the former policy, by rejecting altogether the proposi-
tion of increasing the burdens of a people who already
bore more than their share of taxatiun.—(llear, hear.)
Mr. FAGAN thought that there was some inconsis-
tency in the Hon Baronet proposing to extend the in-
come-tax to Ireland, after having on three several late
occasions voted against the application of that measure
to his own country. He (Mr. Fagan) was altogether
opposed to the principle of the income-tax; but inde-
pendent of this consideration, and irrespective of any
ad miserieordiara arguments which ho might fairly urge,
he protested against any proposition to increase the
existing amount of taxation at present imposed on Ire-
land. On more than one occasion, in that House, they
had heard ungenerous taunts from English gentlemen,
reminding them of the assistance which, in the recent
dreadful season, the people of England had granted to
the sister country. The Irish were not ungrateful ;
they appreciated the spirit in which that service had been
accorded; but that could not now be any justification for
saddling Ireland with a tax which, even iu England.
was found onerous and over-burdensome. The Hon.
Baronet had dwelt at great length upon the address pre-
sented at Paris to the Hon. and Learned Gentleman the
Member for the city of Limerick (Mr. J. O'Connell).
The people of Ireland wero as much borne down and on
the brink of starvation at the present moment as during
the period when English liberality was extended to
them. and the Hon. Member for Limerick had referred
to that. As to the atrocious calumnies upon their reli-
gion, Irishmen could not but feel strongly on that sub-
ject. Every one professing the Roman Catholic reli-
gion did feel indignant when the Hon. and Learned
Recorder of London calumniated it, by speaking of
superstitious mummeries—
Sir J. TYRRELL rose to order. The Hon: Gentle-
man was referring to what had taken place in a former
debate. No one to night had spoken a word on the
subject of the Roman Catholic religion.
Mr. FAGAN thought he had a right to refer to the
calumnies against his religion in order to explain the
expressions attributed to the Hon. Member for Lime-
rick. Admitting that some taxes paid in England were
sot imposed on Ireland, he reminded the House that, at
the union, this country owed a debt of 420,000,000/.,
the interest upon which was 16,000,0001. a year, and in
consequence of the consolidation of the two exchequers,
Ireland was obliged to pay her proportion of the debt.
The Hon. Baronet (Sir B. Hall) bad discussed the con-
duct of Irish Members the other evening. This was not
a consistent line of argument. All were Members of
an united Parliament, and in the votes he (Mr. Fagan)
had given respecting the income-tax, he had acted as an
independent Member. He had voted against the
Government, because he believed that the English
people were justified in their opposition to the
tax, not for the purpose of weakening the arm of
the Government. He had voted for the resolution of
the Hon. Member for Montrose for cutting down the
expenditure, because he found that since 1836, in a time
of peace, the expenditure had been increasing by mil-
lions annually, and he did not anticipate then, or now,
that the peace of Europe would be disturbed; and he
believed that the more Irish Members united with
English Members in reducing the expenditure, the more
they would enable England to avoid this tax. He had
voted for the motion as to the inequality of the tax, and
he had voted for limiting the tax to a year, because it
was admitted, even by the Hon. Member for Westbury,
that the tax was unequal, and he could not in his con-
science impose an unequal tax for three years. These
were his reasons for the votes he had given. The
House had been told by the Right Hon. Baronet the
Member for Tamworth that of the 7,000,0001. of
taxes he had been enabled to take off by the im-
position of the income-tax, 2,000,0001. were levied
upon articles used as raw materials in the manufac-
tories of England, which gained twenty times more than
she paid in consequence of the impulse given to her ma-
nufacturing industry, by the removal of these taxes upon
raw materials. Had Ireland any manufactures which
this removal of taxes would benefit? He had received a
letter that day on the subject of the manufacturing in-
dustry of Ireland.—EThe Hon. Member here read al
statement of the great disparity between the exports of
the home manufactures of England and Ireland; for ex-
ample, England exported, in 1844, cotton manufactures
to the value of 25,249,0001., and silk manufactures
667,9391.; Ireland, only 4,780/. of the former, and 141.
of the latter.]—ln reference, therefore, to the great
question of manufactures, direct taxation had been re-
sorted to in order to relieve the springs of industry; but
Ireland had received no relief of this kind. Neither
did Ireland derive any benefit from our colonies, which
was so great a source of expense. Ireland did not want
Canada; the Irish people did not want to emigrate;
there was room in Ireland fur double the number of her
present population. Let him not be told then that the
British colonies were any advantage to Ireland. It had
been said that Ireland did not sufficiently contribute to-
wards the expenditure of the country. This he denied.
Let it not be forgotten that, at the union, the principle
was, that Ireland should not contribute beyond her ca-
pability. By returns made to the House, it appeared
that, from 1800 to 1844, Ireland had been unable to con-
tribute more than 1-12th of the aggregate expenditure.
He would take her proportion, however, at 1-10th. It,
therefore, the exchequers had not been united, taking
the annual expenditure of the United Kingdom at
54,000,0001., and deducting 17,000,000/ interest upon
the debt of England, incurred before the union, the ex-
penditure of the two countries would be 37,000,000/.,
one tenth of :which was 3,700,000/., and adding
1,300,000/., the interest of the debt of Ireland, 5,000,0001
would be the proportion of the expenditure properly be-
longing to Ireland. Now, the acknowledged contribu-
tion of Ireland was 4,100,000/., and adding 1,300,000/.,
as before, the contribution actually paid was 5,400,0001.;
so that, in fact, Ireland paid more than her fair pro-
portion.
Mr. G. A. HAMILTON was unwilling to support
any proposition, or give any opinion which would have
the effect of exempting Ireland from paying her fair
share in the taxation of the empire. But they should
remember the ability of a country to meet a demand for
a tax before they imposed it, and for that reason he sup-
posed their colonies were exempt from any direct taxa-
tion. By the seventh .article of the Union, the future
taxation of Ireland was to be regulated according to its
ability, or its relative prosperity and strength as com-
pared with England. He admitted that it was exceed-
ingly difficult to make a comparison on all points of
taxation, but the disproportion was so enormous, that
the Irish Members ought not to be charged with any
improper motive in resisting the introduction of an in-
come tax. Let thorn in the first instance take the
valuation of both countries, the amount of capital engaged
in trade and manufactures, and compare that with the
population. In 1841, the population of England and Wales
was 18,500,000; in Ireland it was 8,175,000, or 2} to 1. In
January, 1846, the exports of Great Britain were
150,645,0001., while those of Ireland were but 234.968/.,
showing a disproportion of 600 to 1. The imports for
the same year were, for Great Britain, 83,000,0001.,
while Ireland was only 1,850.0001, being a disproportion
of 40 to 1. The Customs were 18,500,000/., while the
amount paid in Ireland was 2,300,0001., or a dispropor-
tion of 9 to 1. The Hon. Member then referred to the
burdens upon land in England and Ireland. The rate-
able property in England was estimated at 62,540,000/,
and that of Ireland was 13,197,000/. The burden upon
the land in England, including the income-tax, was
30 per cent., while the burden on the land in Ireland was
36 per cent. The Hon. Gentleman said, that he had
great confidence in the administration of the affairs in
Ireland, as carried out by the Noble Lord at the head of
the Government there; and he should be happy to do all
in his power to assist the Government to promote the
interests of Ireland; but, believing that, if this proposi-
tion was carried out, it would cripple the resources of
Ireland, he should oppose it.
Mr. NAPIER also opposed the motion of the Hon.
Member for Marylebone. In 1842 and 1845 this question
was fully considered, and it was then decided that it
would not be right to extend the income tax to Ireland.
If it was not just or fair to extend the income-tax to
Ireland in 1842, or in 1845, would it be so now, after
Ireland had gone through one of the severest calamities
that ever fell upon a nation? Even in 1842 and 1845 it
was only proposed to extend the income-tax as far as
land was concerned, but now it was proposed that the
tax should apply to trade and professions, although all
had suffered so severely from the cause to which ho had
already referred.
Colonel CONNOLLY could not understand why the
Hon. Member for Marylebone had chosen that moment
toaimpose the income-tax for Ireland. The income-tax
upon England was an equivalent for taxes remitted,
as respected that country ; but as they could not
remit taxes in Ireland they were not justified in
imposing; this tax on that country. The Chancellor of
the Exchequer said that there was a debt of 4,270,0001.
which Ireland would have to pay. This was only
half of that sum, which had been so promptly afforded
to Ireland to meet her distresses. Would the Hon.
Member for Marylebone add to this burden by imposing
an income-tax upon the country? The introduction of
the poor-law in Ireland was also a new burden which
ought to be taken into account, although he admitted
that the Irish were bound to support their own poor,
still its immediate imposition was a heavy and novel
burden. Ile hoped the Chancellor of the Exchequer
would imitate the conduct of his predecessors, and resist
this motion .
Sir JOHN TYRREL said he would state the grounds
upon which he should support the motion of the Hon.
Member for Marylebone. He could not see why this
distinction should be made between the two countries,
nor could he agree with the Member for the University
of Dublin, that by the fifth article of the Act of Union
the Irish wero exempted from such a tax. The
collection,antlw
reason assigned for not having extended. this tux
.to
Irel asa,edthtahtat ththeree
to the inconvenience of its imposition. I hat
herey
equiva-
lentfoits
was removed now, us they had the officers of the poor-
law, who would be competent to collect it. There
were other reasons also which did not exist. before
awmaosuirlitutwoaulindacnor
this tax was imposed, that they were now deprived of
other sources of revenue. He thought it would have
been better that the motion should be to extend the tax
to Ireland in twelve months hence. The lion. Member
for Donegal spoke of the difficulty of collecting taxes in
Ireland, and no doubt the county of Donegal afforded a
remarkable example; for it appeared that in the year
1815, whenever the duties on spirits had to be collected,
the military had to be called out, and the expense of
collection there was 14/. 13s. per cent., while in England
it was no more than 6/. 3s. 11d. With the prospect of

an annual deficiency, the only man with a smiling face
was the Chancellor of the Exchequer, who certainly was
not in the habit of putting the gloomiest aspect upon
affairs.—(Laughter.) What with his hilarity, and the
" wonderful unanimity" of gentlemen from Ireland, it
was difficult to tell what support the motion might have
after the dinner which was taking place elsewhere--(A
laugh)—this being a happy day for Ireland, it would be
regretted if the harmony should be interrupted.
The CHANCELLOR of -the EXCHEQUER said—
The Hon. Gentleman has complained that I did not ad
dress the House at an earlier hour this evening; but I
think that he ought to be obliged to me, as I,have given
him some opportunity of expressing his opinion, the
more especially, as every Gentleman who has as yet
spoken advocated the same side which I am about to
take, namely, that the present circumstances of the
country render it inexpedient to impose an income-tax
upon Ireland.—(Hear, hear.) The Hon. Gentleman has
asked me one or two questions. He desired to know
whether, on any principle of strict justice, the trader of
Belfast should be exempt from a burden to which the
trade of this country was subject ? Sir; Ido not know
that there is any such principle ; Ido not know why an
Irish gentleman, who receives 3,000/. or 4,0001. a year
should not pay the same tax to which an English gen-
tleman of the same amount of property is
subjected ; but it is a very different thing to argue a
question upon the point of strict justice, and a principle
of expediency.—(Hear, hear.) The question at pre-
sent is one of expediency. It has never been
considered necessary to impose the same tax upon both
countries. The tax upon spirits in Ireland, and upon
spirits in Scotland, ought to be similar to that paid in
England; but when you come to enact the same amount
of duty in the three kingdoms, you find it impossible
to do so. The experiment was tried by my predecessor
in office, and he found it impracticable ; he raised the
tax by an additional shilling, but he found that it pro-
duced no additional revenue; it is, therefore, absurd to
impose a tax which will not return an imcome. The
grounds upon which I think it inexpedient to extend this
tax to the people of Ireland are precisely the same which
induced me on a former occasion to arrive at the same
conclusion, and which have been already stated by my
Noble Friend Lord John Russell. He said what I have
said before—that when we have for four or five years
abstained from imposing the income-tax upon Ire-
land, when that country was in reasonably prosperous
circumstances, it would be a cruel thing to impose it for
the first time when such a fearful calamity has occurred
to that country from the loss of food, under the effects
of which she is still suffering. Every person is aware
of the great exertions which have been made by all
parties in Ireland, and willing testimony is borne to
those exertions. It is no doubt perfectly just that the
property of Ireland should maintain its poverty—but
burdens hare been imposed upon the country to un ex-
tent never before equalled. The poor-rate had been
imposed upon Ireland, the returns of which were over
two millions, and the amount paid within the last four
months was extraordinarily large compared to any
amount collected upon a previous occasion. In October,
1846, 26,3001. had been collected. In October last the
returns for the rate were 121.0001. In November, 1846,
36,0001. was collected ; iu November last, 151,000/. In
December, 1846, 46,000/. was collected. In December,
1847, 168,000/. In January, 1847, 52,0001. was collected.
In January last, 194,0004
Mr. DISRAELI—These were arrears.

The CHANCELLOR of the EXCHEQUER—
Whether or not, the sum has been taken from the
pockets of the people, whose income has been diminished
in an equal proportion. Taking the four months toge-
ther the sum received in 1846 amounted to 162,0001.,
and during the last four months the sum received
amounted to 635,000/. Ido not say that the imposition
of the poor-rate is a reason why there should be an
exception from an income-tax; but I do say that when
so heavy a calamity has visited the country, it would be
a hardship to add the burden of an additi4nal impost.
When this calamity first occurred, the whole country
was in a state of alarm; they had latterly recovered
from their apprehension, and they had exerted them-
selves in various ways for the improvement of their
estates, doing their utmost for the permanent benefit of
the country. By imposing this tax we should discou-
rage those efforts. These, Sir, are the grounds on which
my Noble Friend stated that ho was prepared to resist
the imposition of this tax upon Ireland; and although I
do not think that the adoption of a contrary course
would be in violation of the union of the treaty of Lime-
rick—(Laughter)—yet still I believe that we adopt the
wiser and the safer course in opposing the proposition of
the Hon. Baronet.

Mr. HORSMAN said that the Irish Members, by
their vote upon the income-tax, had placed the repre-
sentatives of English constituencies in a rather difficult
position. It was impossible for them to have refrained
from supporting the Minister as to the question of the
necessity or the propriety of that tax, for that was a
point upon which they were all agreed. Their only
endeavour had been to get rid of its oppressions and
inequalities, and it was these that the Irish gentlemen
had attempted to impose upon them. A great many of
the English constituencies would now have a right to
say to their representatives, " You have a large body of
Members who are ready to support an English Minister
in inflicting an odious tax, and the only possible means
you have of disburdening yourselves is by extending the
tax to them and thus making them interested parties
in getting rid of it." He did not know, when that
appeal was made, how it could be answered. It
appeared to him not a matter of retaliation, but
merely one of self-defence.—(Hear, hear.) A nume-
rous body of gentlemen who were not very active
during the other portion of the session—he did not mean
any offence—but who were not very frequent in their
attendance, the moment the present proposition was
made, swarmed into the House in a united body to
support the Minister.—(Cries of " No, no.") Well, it
may not be quite a united body, but he believed that the
numbers were seven to sixty-four. As a matter of self-
defence, then, he should support the motion; and this
appeared to him to be an admirable opportunity for car-
rying into effect that most beautiful system of taxation
broached the other night by the Member for Cambridge
(Mr. Goulburn)—that as all taxation was unjust, the
way to remedy it was to balance one injustice by an-
other; so, according to his theory, if you had an im-
mense injustice pressing upon the people of England,
the only way to remedy it was by imposing a similar one
upon Ireland. He thought, upon this occasion, the ex-
example would be better than the precept.—(Hear,
hear.) There were some grounds upon which he
was disposed to regret the vote which he was about
to give. He was fully aware of the difficulties which
were imposed upon the members of the Government re-
sident in Ireland. He knew the admirable manner in
which the Lord-Lieutenant of that country was dig.
charging his office. His government was characterised
by moderation as well as firmness, and he was rapidly
gaining popularity as much by his wisdom as by his
conciliatory yet firm policy. He knew the advantage
which every speech and vote given in that House gave
to certain disaffected parties in Ireland who were en-
deavouring to inflame the people, and teach that every
act of England showed a determination to injure and
oppress them.—(Hear, hear.) And he feared that a vote
to night of such a nature might increase those difficulties
under which the Government laboured.—(Hear, hear.)
He considered that the observations of the Noble
Lord, in the masterly speech which he had made to the
House upon the conduct of the minority in the late divi-
sion, were by no means warranted. If the vote had been
taken upon the principle of the tax—Government al-
leging its necessity—and that they refused to give him
their aid, he admitted such a vote would have been a
decided want of confidence in the Government; but such
was not the case, the vote was merely taken upon a
point of' detail. He quite agreed with the Hon. Gentle-
man who said that the times were such as to call upon
them to exercise great forbearance and indulgence to
the Government. They found their finances consider-
ably embarrassed, their commerce unusually depressed,
their estimates increased since 1835 by seven or eight
millions, their army increased by sixty thousand men,
and all their expenses to be defrayed by a war tax.
They found one country, that nearest to them, in a
state of disturbance, and this disturbance gradually
spreading, darkening rather than brightening in the dis-
tance.—(" Question.") He did not agree in the opinion
of those who considered these inauspicious omens to the
prosperity of the country, he believed that she would
not suffer more by reason of these casualties than she
already suffered.—(Cries of " Question," and " Divide.")
They were not in danger of the spreading of French
principles in this country, for we had not that division of
property which existed in France, and which created a
perpetual democracy.— (Cries of " Question.") In
these times of difficulty they should let the public feel
that their schemes of financial improvement were
brought forward with due care and after full delibera-
tion.
He agreed with the Hon. Member for Westbury
in considering that there were very few Members who
did not come down to the House with their minds quite
*ado up to agree to a five per cent. income-tax, but they
expected that the grounds for the demand should be
clearly and explicitly explained. He would support the
motion of the Hon. Baronet.—(Hear, hear.)
Mr. MUIR said he considered that the only way to
effect any permanent amelioration in the condition of
Ireland was to place that country in an equal situation
in all essential respects, both as regarded constitutional
policy and liability, with the other portions of the king-
dom. With regard to constitutional privilege, he did
not know that there was any ground of serious com-
plaint, and if there was, he for one would do his best to
remedy it. But on the ground of liability, there did
tta
ohp
eprepeael
oe
pyt
loee hi mfe
Scotland
oca
or
tbt eao
nfgdr
the
en of very
and England.
• mpi
re
fse
or
miu
He
ebs
übredleicomplainteuvsedw hthi
which
affected the others, tended to create feelings of jealousy
l
ti nh ca ot m
thenp
ea
ct
rei bes
ss eoa
urwyr i t
tehos t
of
rao eof
Ireland
na u
prosperity.
t i
ho an da
been u n i o
dnl
rt, ahe
dna dd
up
beindispen-
sably
eb been
the
hide
late famine. But there were several circumstances
which disinclined him to admit this plea. The calamity
was not confined to Ireland. It had extended to
the Highlands and the northern districts of Scotland.
where the population suffered as severely as they had
done in any part of Ireland, and where a number of
public-spirited proprietors had reduced themselves to the
verge of ruin by their efforts for the relief of a starving
population.—(dear, hear.) Yet no part of the sub-
sidies voted fur the potato famine had ever found their
way to Scotland.—(Hear, hear.) In the midst of their
distress the Scottish landowners were taxed to the full
amount of their rentals—(Hear, hear)—their unpaid
rentals—(Fleur, hear)—fur the relief of the untaxed pro-
prietors in Ireland.—(Hear, hear.) And the tax was
not only imposed—it was paid. A false notion appeared
to him to prevail with respect to Irish property. People
talked of Irish property us if it consisted of nothing but
distressed and deeply mortgaged estates. But did not
Ireland contain many thriving and paying estates, and
did it not possess a rich capital, full of flourishing mer-
chants, bankers, and public functionaries?—(Hear,
hear.) Why then should they not be made to contri-
bute their due share to the public revenue with their
fellow-subjects of England and Scotland?—(Hear.)

Mr. ROCHE said that the same reasons which had
induced him to speak against this unjust impost before
the Council in Dublin, and to speak and vote against
the imposition of it on the people of England, led him to
give the most strenuous opposition to the motion of his
Hon. Friend the Member for Marylebone. The Hon.
Member for Cockermouth said that it was most unfair
for a large majority of the Irish Members to vote the
other night the imposition of this unjust and inquisito-
rial tax on the people of England. It was net for him
(Mr. Roche) to express any opinion upon that subject,
because he had voted with the Hon. Member for Cocker-
mouth, and against the majority of the Irish representa-
tives; but, if it was unfair to impose an unjust tax upon
England, was it not more unfair for his Hon. Friend to
turn round now and say that he would impose this unjust
tax on the people of Ireland ? Let Mr. Mitchell write
and Mr. Dillon speak as they would, the act of the Hon.
Member for Marylebone would create more disaffection
in Ireland than all the eloquence of either of them. If the
tax was unfair and unjust in Englund, it would be doubly
unfair and unjust in Ireland. His Hon. Friend the Mem-
ber for the city of Cork had satisfactorily shown that
Ireland bore more than her fair share of taxation already.
lle might be permitted to say, in this place, that the
Noble Lord at the head of the Government had misap-
prehended what he had said the other evening. lle
spoke under great excitement at the time, but what he
wished to imply was, that the Government of Ireland
were taking measures for the repression of public opinion
in Ireland, and he had expressed his disapprobation of
that course. He was very happy to say that up to this
time he had never had any reason to find fault with the
conduct of ;the Lord-Lieutenant of Ireland.—(Hear,
hear.) He thought, however, that he had observed in
the Government a disposition to resort to physical force,
instead of depending upon public opinion, and this had
given rise to the observations which he had made. He
had every desire for the preservation of the public peace,
and while he deprecated the employment of physical
force on the part of the Government, he equally deplored
the use of strong or exciting language on the other side.
With regard to this taxation, the Hon. Member for
Marylebone ought to prove that Ireland was in a situa-
tion to pay it. It ought to be recollected that Ireland
had to support the church of a minority. No country
could be prosperous without free institutions, and Ireland
was in this respect much behind England, as was
evidenced by the fact that, with a population of 8,000,000,
she had only 105 representatives in the House of Com-
mons.

Mr. BANKES rose amid3t loud cries of " Divide,
divide." The Hon. Gentleman said that bad all the
Irish Members adopted the course which the Hon.
Gentleman who had just sat down had followed on the
division on the income-tax the other night, he might
have, perhaps, found it difficult to vote in the manner
he was about to do. He (Mr. Bankes) had gone into
the same lobby with the Hon. Gentleman (Mr. Roche)
the other night in giving his vote for the continuance of
the income-tax for one year, and he did so specially
with a view to Ireland, for while ho considered that,
perhaps, in the present circumstances of Ireland, it
might be improper to extend the income-tax to that
country, yet, before the expiring of another year—
and were the income-tax to be continued—it might be
necessary to extend the tax to Ireland.—(Hear, hear.)
There was, however, now no alternative left those who
voted in the minority on that occasion. The Irish
Members had, from the support they had given to the
Government, caused the tax to be continued over three
years, which was the next to saying that it was to be a
permanent tax, and in that case he conceived that it
ought to be extended to Ireland as well as to England
and to Scotland. He could not help feeling it somewhat
extraordinary, that after the Noble Lord at the head of
the Government had, when ho wade an alteration in the
sugar duties, only done so for one year, in order to give
him time to consider what other tax •ould be best im-
posed to make up the deficiency, why he could not have
done the same with the income-tax, by continuing it for
one year, until proper arrangements were made regard-
ing it.
Colonel DUNNE, in regard to what was said about
the Irish Members swelling the majority on the late vote
on the income- tax, observed that there was also a large
majority of English Members voted on the same side.
In voting on a subject of that kind he did not look upon
himself as voting in behalf of Ireland, or any part of the
country in particular, but adopting that course
which he conceived was the one which was for the best
interests of the country. But why should Honourable
Gentlemen conceive that the Irish Members should yield
so submissively to the feelings of a majority of the
English people, when the English people themselves
refused to yield compliance with the wishes and opinions
of a large majority of the Irish people ?—(Year, hear.)
It was ridiculous to talk about extending the income-
tax to Ireland, when at the very time such a proposal
was made Government was obliged to send grants of
money to that country for the support of the poor. It
had also been admitted that the rates imposed for the
relief of the poor could not he collected in consequence
of the depressed state of the population, and when the
people of Ireland were unable to pay the poor-rates it
was absurd to suppose that they would be able to pay an
income-tax. He would, therefore, oppose the motion of
the Hon. Member for Marylebone, considering that Ire-
land was not at the present time able to stand such an
infliction.

Mr. NEWDEGATE rose amidst a universal burst of
"Oh 1" Upon this somewhat subsiding, he said that
he had, on every occasion, voted in a manner which he
considered to be for the benefit of Ireland; in the pre-
sent circumstances of that country he thought tke better
mode of repaying those advances made by Government
to Ireland, would be by imposing an income tax, than
by the m at present adopted. The Hon. Gentleman,
amidst considerable confusion, and cries of " Divide,"
stated that he would support the motion of the Hon.
Member for Marylebone.—(Hear.)
Mr. WAKLEY, who was met with expressions of
great impatience on the part of the House, said that as
none of the English Members representing large con •
stituencies had spoken on this motion, he considered it
his duty and his right to say a few words upon it.—
(Hear, hear.) In 1845 he voted against this proposi-
tion; in 1848 he was prepared to vote for it, and he
could tell them the reason why.—(Cries of " No, no.")
They are placed in very different circumstances now.
On the former occasion they were told the tax would
be temporary, and as such they received it; but the
House now heard from all the heads of parties that it
was to be permanent. How then could he go to his
constituency, as an honest representative—(Loud cries
of " Hear, hear," and laughter for some time)—and say
that he thought it right they should be taxed for
the purpose of relieving the landed proprietors of Ire
land?—(Hear, hear.) Let them hear what had been
the operation of this tax upon Ireland, as stated
by the Honourable and Gallant Member for Donegal
(Colonel Conolly). In the course of the former
debate on the income-tax, the Honourable and
Gallant Member said he, wished for its continuance, not
for Ireland but for England. It had had the effect of
greatly improving public credit; the consequence was,
the nation had been relieved by the payment of interest
on the public debt, and the rate of interest had been re-
duced. He felt himself called on to state that great
advantage had been conferred on Ireland by the tax on
the people of England, for its effect had been to relieve
the great distress of the landlord interest of Ireland—
(A loud "Hear, hear," from Colonel Conolly, followed
by a hearty laugh from the House.) The consequence
had been that numbers of landed proprietors in Ireland
had been enabled to relieve their estates by putting a
heavy burden upon the people of England. The poor
widow in England had to pay the tax on her annuity of
1501. a year. so had the English tradesman who had the
greatest difficulty in paying his way, so had the profes-
sional man who had but a life interest in his income, and
yet the tax was not:to touch the landed proprietors of
Ireland. After the disposition which had been
shown by the Irish Members to fasten the tax upon
England, he said the English Members must endeavour
to fasten it upon Ireland, in order that they might make
common cause in the effort to relieve the people of
lingland from the tax altogether. The Right Hon.
Gentleman the Chancellor of the Exchequer declared, in
1845, when the question of renewing the tax was before
the House—" If the tax was to be imposed, it would be
unjust if it were not imposed on Ireland as well as Eng-
land. He had never boot able to discover any reason
why gentlemen in Ireland, having 5,000/. a year, should
not pay the tax as well as English gentlemen having
5,0011/. a year. Persons having property in Ireland were
exempted from the assessed taxes, and that was an ad-
ditional reason why they should be required to pay the
income-tax." This was the language of the Right
Honourable Gentleman in 1845, but he bad forgotten all
these things now, and this was another curious instance
of the operation of office on a man's brain. If there were
a country in the world, the Right Honourable Gentle
man added, in which it was of advantage that a tax
should be imposed upon the rich and not upon the poor,
it was Ireland. He (Mr. Wakley) felt bound, by his
duty to his constituents as well as to the people of Ire-
land, to give his vote for the motion of the Hon. Baronet
the Member for Marylebone. He did not think the
people of England would be likely to feel content if they
imposed a tax on the industrious classes_here which was
not to touch the wealthy in Ireland. There was not
in the world a country more lightly taxed than Ireland,
or one in which the taxes prsssed more heavily than in
England.
Colonel CONOLLY wished to say, as allusion had
been made to a speech delivered by him in 1845, that
the Hon. Member for Finsbury had chosen to stop where
it answered his purpose, than which nothing could be
more unfair.

The CHANCELLOR of the EXCHEQUER must
make precisely the same complaint.—(A laugh.)
Though the Hon. Member for Finsbury had treated the
House the other night to a lecture on the organ of
Justice and its -attributes, he had on this occasion not
only misrepresented what he (the Chancellor of the Ex-
chequer) had said in 1845, but had omitted what he
did say, thus giving it a meaning directly opposite to
what he intended.— (Hear, hear.) He was then arguing
against the position of the Right Honourable Baronet
the Member for Tamworth, that this was a tax which
pressed exclusively on the rich, and he said it seemed
inconsistent with this that the Right Honourable
Baronet should have exempted Ireland, because, if there
were any country in the world in which it was desirable
to have a tax pressing on the rich and not on the poor,
it was Ireland. The nest proof that his views were not
what the Honourable Member would impute to him was,
that when Mr. Roebuck made his motion to extend the
tax to Ireland, he (the Chancellor of the Exchequer)
voted against it.—(Hear.)
Mr. MONSELL contended that Ireland had a fair
claim to exemption, inasmuch as England had obtained
the greatest advantages from the remission of taxes
made a few years ago. Ireland also derived only an
insignificant share of benefit from the. expenditure on
account of many branches of the public service, as the
nary and ordnance.
Another point related to the
amount which the tax, if imposed on Ireland, would pro
bably yield. He found that the amount paid in Eng-
,lana under Schedule A fon; land was 2,ivy:A:94s year;

but taking into account the number of persons in Ire-
land holding less than 1501. a year, and the miserab!e
state of the western districts, he did not think that sche:
dule A would produce more than 350,0001. on an annual
value of 13,000,0001., and the greater part of it would be
spent in collection. Now, would it be worth while to get
up an expensive machinery in Ireland for three years
only, and producing but a small amount !
interests of the people of England were most
deeply involved in raising the condition of- the peoPe
of Ireland, and net in depressing it. It 'was isepos-
sible to suppose that this tax, imposed on those whe
employed labour, would not ultimately fall on the le'
bouring classes.
Mr. HUME maintained that Ireland had benefited b'
remissions of taxation as much as England; in propor-
tion to the manutactures carried on in the country. lieig
Ireland pay the same taxes as England had paid, and
then she would have an irresistible claim to the setae
rights and privileges. He did not think that to exempt
Ireland would be either to give satisfaction to England
and Scotland, or to do justice to Ireland, and therefore
he should vote for the motion of the Hon. Baronet.
Mr. REYNOLDS could not find any argument in
favour of extending the tax to Ireland, finless the prim
ciple of uniformity were called an argument. The late
Prime Minister had exempted Ireland in 1842 because ef
her inability to pay, and he wanted to know if she had
increased in prosperity since? Since the income-tax was
imposed,Jhe taxation of Ireland had increased by the
amount of 00,000/. a year. He put it to his Honour-
able Friend the Member for Montrose, who might
be called a living monument of figures, to find
out any available property in Ireland to tax at present.
He might be told that Ireland, being an integral portion
of the United Kingdom, ought to bear its proportion 0
taxation, but he denied that Ireland was, treated as
integral pertion of the empire. He believed that the
word " colony" would be much more applicable. He
would prefer that Ireland should be treated as a colony
to her remaining in her present position. It had been
said that there was a wonderful unanimity amonret
the Irish Members with respect to the income-tax.
trusted there would always be that unanimity is a glra
cause, but he would never be a party to a combination
which should be detrimental to the honour or the interest
of England. He was himself ii favour of an income and
a property-tax, as a means of abolishing indirect taxa'
tion in the shape of duties on tea, tobacco, and other
articles. In conclusion, he begged to say that its voting
against the motion of the Hon. Member for Marylebone
he believed he was acting with perfect consistency.
Mr. MUNTZ was surprised that any Gentleman
should vote for a tax to be applied to other people/
which tax did not apply to themselves. He had been
still more surprised to find the Irish Members, almost to
a man, combining with her Majesty's Government to
force the income-tax upon the people of England for
three years instead of one. Under these circumstances
he felt bound to vote for the motion of the Hon. Member
for Marylebone.
Sir A. BROOKE rose to rebut the charge that the
Irish Members had combined with her Majesty's Govern-
ment to force the tax on the people of England. He had
never until the other evening given a vote on this
subject, and he would not hare done so then if it had
not been for the observations of the Hon. Member for
Birmingham on Monday. These observations had con'
pelted him to vote. He considered that the course of the
Hon. Gentleman, in making these observations, had been
most unconstitutional; and if ever there was an argll'
ment in favour of repeal, it was the course which the
Hon. Gentleman had taken. The Irish Members had bees
told that they ought not to have voted on the question
for continuing the income-tax for three years. lie
contended that he had a perfect right to do so, believing
as he did that it was better to impose the tax for three
years than for one. He had the same reason for voting
that way because the question at issue involved the con•
tinuance in office of the present Ministers and the Lord'
Lieutenant of Ireland. Such was the opinion that be
held of the importance of the Noble Lord (the Lord'
Lieutenant of Ireland) remaining at his post, that rather
than lose him be would vote for an income-tax of five pet
cent.—(Laughter.)
Mr. MUNTS said he did not object to the vote the
Irish Members were about to give, but to the votes they
had given.

M. JAMES WILSON rose amidst loud cries for
division. The Hon. Gentleman was some time before be
could obtain a hearing, and when he did so, he said--1
will not detain you more than five minutes.—(Ho log
here again interrupted by loud cries of " Divide, divide.")
I will not, said the Hon. Gentleman, detain you more
than five or ten minutes.—(llere there were loud expres'
sions of impatience, in the midst of which the Lion. Gen*
tletnan sat down.)

The Committee then divided, when there appeared--'
For the motion
Against it
Majority against the motion —Bo
The House then resumed.
LAW OF ENTAIL (SCOTLAND).
Mr. HOME DRUMMOND moved the second reed•
ing of the Law of Entail (Scotland) Bill.
Agreed to, and the Bill ordered to be committed.
The Queen's Prison Bill then passed its third readint'
ELECTION RECOGNIZANCES BILL.
Mr. WALPOLE gave notice that on Monday next be
would move the second reading of this Bill, upon which
he purposed effecting a few amendments.
Colonel SIBTHORP gave notice that, after the reoeu,
he would call the attention of the House to the salaries
paid to all the executive officers of the Government,
with a view to their reduction.—(Laughter.)
The House rose at Half-past Twelve o'clock.

(ADVERTISEMENT.)
REPORT OF THE DIRECTORS
OF THE CLERICAL, MEDICAL, AND GENERAL
LIFE ASSURANCE SOCIETY.
Presented at the Annual General Meeting, held at the
Society's Office, on Thursday, March 2d, 1848.
Having, at the meeting held in January, 1847, pre-
sented to the proprietors and assured a ♦ery full account
of the society's affairs, your directors have but little to
communicate on the present occasion.
It may, however, be satisfactory to those now assem-
bled to learn, that, notwithstanding the increased and
active competition arising from the yearly establishment
of many new life assurance offices, the business of this
society still continues to advance.
I❑ proof of this, it will be sufficient to state the fol•
lowing facts:—

L The number of policies granted on the lives of
clergymen, a class of persons generally distinguished for
longevity, has been greater during the year ending June
110th last (the period comprehended in this report) thatt
in any one year since the commencement of this society.
IL The society's income, which was 116,3821. in the
year ending June 30th, 1846, amounted to 1'22,9061. in
the year ending June 30th, 1847.
111. The number of new policies issued within the
year has been 513, and the amount assured thereby'
287,079/. Being an increase, both in the number of
policies and in the sum assured, over those of any pre-
ceding year.

In conclusion, the directors are happy to inform the
proprietors, that the society has not in any degree suf-
fered from the great mortality which has prevailed of
late throughout the kingdom, the claims, both in the
course of the year ending June 30, 1847, and also within
the six month ending with December last, not baring
equalled either in number or amount those of preceding
years.

Tables of rates and forms of proposal can be obtained
of any of the society's agents, or by addressing a letter
to G. 11. Pinckard, Resident Secretary, Office, No. 99,
Great Russell-street, Bloomsbury.

RAILWAY SHARE MARKETS.
LIVERPOOL, lilmten 17.
STOCK EXCHANGE.—The sales are—Birkenbead, Lanes•
shire, and Cheshire Junction, (late C. and B.), 144—Great
Northern, 9 dis.— London and North-Western, Quarters,
New, 25 p.—North-Western, G dis.—South-Eastern and
Dover, No. 4,3/. 3s. 9d. dis.

•
MANCHESTER, Kamen 17.
STOCK EXCHANGE.—The sales are—Birkenhead, Eillact•
shire, and Cheshire Junction, 6 5-16 dis.—Ditto (late C.
and B.), 14% c.—Eastern Counties, 13—East Lancashire,
New, 6:Y4 dis.—Lancashire and Yorkshire, Fifths, 1 1.16 dis.
—Ditto, 321. Shares, 7M n. dis.—Ditto (West Riding Union),
3 5.16 n. dis.—Manchester, Sheffield, and Lincolnshire,
Eighths, 41,i dis.—Ditto, Preference, 1-16 dis.—North Bri•
tish, Thirds, 11/2 dis.—North Staffordshire, 11,4 n.
South-Eastern and Dover, No 4, 31,1', dis.—York, Newcastle,
and Berwick (G. N. E. Purchase), par.
HULL, MARCH 17.
STOCK EXCHANGE —Buyers continue shy, and the feeliag
being in favour of further decline, there is no want of sellers
at the rates of the day. The sales are—Hull and Selby,
9814 ex dim.—North British, Quarters, U. 16s. 6d.—Ditto,
Thirds, 10s.

Tun Lnrics.—On examination the lungs will he
found full of innumerable little holes, like a sponge.
These holes are the cells into which the air enters when
we breathe. So great is their number that they have
been calculated to amount to 174,000,000, forming alto-
gether a surface thirty times greater than that of the
human body. Every one of these cells is provided with
a net-work of blood-vessels, by means of which the
blood is brought into immediate contact with the air
over every portion of their surface. When this great
amount is taken into consideration, we shall feel at once
how necessary it is to supply pure air to the lungs with
every breath we draw.— Health of Towns Gazette.
The Rev. Dr. Carpenter, of the Isle of Mai, has
been appointed to the incumbency of St. Jude's, Liver-
pool. vacant by the removal of Dr. IPNeile to St.
Paul's, Prince's Park, Liverpool.