The Sun.
London, England, 1851-04-05 00:00:00

the labouring classes—namely, the reduction of prole&
tive duties on our great articles of consumption and raw
material. If these principles be not assented to in recent
legislation, then I consent to stand convicted of error;
but if they are—if they are deemed for the benefit of
the labouring population of this country, I call upon the
House to record their verdict in favour of those men'
surer;.—(Cheers.) I am aware that a :loud demand bee
been made for the total and unconditional repeal of the
window- tax.—(Hear, hear.) That tax at present amount!
to 1,856,0001.; the probable surplus of the year is; as L
have already stated, 1,892,000/. Now, if I assented to
this request about the window-tax, I should leave myself
a margin of about 40.0001, which I should be est:tames
to talk of as a surplus, to meet the least possible demand
—on account of the Kafir war, for example.—(" Oho
oh," from the Radicals.) What! do Hon. Gentlemen
suppose that this country is to suffer its subjects to be
slaughtered without an effort to save them—(Cheers)--
those whom she is bound to guard, and whom she sent
out to the colony on the faith of British protection...et
(Hear, hear.) If I had the smellest possible demand, I
would at once willingly create a deficiency to meet suelL
an emergency, and I believe no man in this House
would blame me for so doing.—(Hear, hear.) That
which presses most on the labouring classes is not
so much the amount of tuxation which the pay, el
the mode in which it is levied. At present, in refit'
refute te the window-tax, it is the number of windows,
not the value of the house, which regulate% the telt
Now it I were to reduce the whole of the taxation on
house property I should be obliged to postpone the mot
difleation or removal of other taxes which bear more
heavily on the labouring classes, and which have for
more icuportaet claims for consideration. Only let toe
remind the Deus,. of the representations made to Go'
vernmeut on this subject. One of the earliest parties wig'
applied was a gentleman well known in this metropolis,
himself an owner et house property. That gentlemen
has written a pemphlet on the question, and in it he
calls upon all owners of house property to bear the
post. What does my Noble Friend (Lord Duncan) who •
has so deeply interested himself in this matter say ? Not
that, house property should be relieved, but that no re'
stricdons should be imposed on air and light.—(Bear,
hear.) What was the language held by those vibe,
together with my Noble Frieud, waited on me on this
subject? They did not ask for a remission of pounds
shillings, and pence; they represented that which
was true of the dwellings of the poor, the unennot
assessment and valuation of the houses, and till
asked for relief from these evils, but not
for a total remission of the tax. If I had a tax assessed
on the value of houses, I should have met all the de
minds, but I should have a duty as different from that
which now exists as it is possible to have. A duty el,
ls. 10d on houses with shops would raise a sum et
1,120 0001. That might be a proposal which would not
meet with the sanction of some. But the proposal which
I male was one which I think would benefit all par"
ties, and no person would have to pay more than two'
thirds of what he has hitherto paid. I could not apPlf
the same rule to the new houses. I am quite certain, I
however, that the fairest mode, the mode most consistent
with the principles of fair dealing and justice, is to pre;
pose a uniform duty on old and new houses.—(Heat.)
When the gentlemen from Marylebone complained s,
much of the injustice of my proposal, and that I ehoul°
have put them upon the footing of new houses, they had
not examined the question so far as they were concerned
with any attention, in order to see how the proposition
would operate on themselves. In one case they might PI
60,0001. taxes, and in another they might pay 68,000
I admit, however, the proposal was deficient in thattuei'
form principle, which on the whole I think most just t°
act on.—(Hear, hear.) Complaints were made also fri,
different parts of the country. There were many
and large houses before any window-tax was introduced'
upon which the proposal might have fallen heavily.
was willing to correct the pressure which might ewe,
as on looking into the matter I am convinced the prise
ciple I have just now laid down is a fair one. I hoe
therefore they will not now complain, if, in adoptig
these principles, they do not in all cases receive as mu&
relief as they expected. When complaints are made
the utter incompatibility of taxing on the number .°:
windows, and with respect to the value, I think we ougil
to take as low a rate as we consistently could. Now,
propene to leave all reference to the number of winches"
out of consideration, and getting rid of all objection;
on sanitary grounds, I propose to take a uniform rests
of 9d. in the pound on the valuation of all dwelling
Houses, 6d. on all houses which have 58004
or attached to hotels or farms, or that serve tn°
general purposes of victualling houses. TO
House will remember also that I propose to exelnPl
from taxation altogether all houses not exceeding 2v't
in value.—(Hear, hear.) Now let me state the re
sult of this proposal. In the first place, from such rneei
turns as I have collected, I have reduced the number e'
houses paying window tax from 500,000 to 4u0,000."/i
(Rear.) I give a benefit not existing under the old to
o
to shops, victualling houses, and farm residences. Tu
relief eiveu from taxation altogether amounts to no left
t
than 1,150,0004 There are some anomalous casete lie
houses with which it would be difficult if not impossicsr
to deal. In some cases taxation will be made loWnf;
The relief will act according to the valuation of It
respective di.tricts; for instance, streets in the West-ett,
might be obliged to pay more tuxes than they hither!:
did, or hen those elsewhere in which the houses wfP.
not so highly valued. The houses in the country fees'
rally will be relieved more than elsewhere. The old re,
sidential house of the country gentleman will not hail
to pay in proportion to its number of windows.—(Hear';
The clergymen especially will be relieved, and so 031,
the small tarmers generally. All the houses of tbol
farmers paying under 2001. a year rent will now be "i
lieved J.:ern window tax. Those
paying 3001 a year
believe are subject to the income tax; so that a barf
ff
number of the agricultural population will be relieved
tsi
this proposition than would have been by the repeal 't
the income tax. They would all necessarily escape qi
window tax, because their houses were not likely t° of
valued at 201. I will give the House some instanceeut
the extent of the relief which would be afforded b 7 tm-
adoption of my proposition:—
Marylebone and its district under the present
system, pays now ... X92.°0
Will pay ... 52,0'0
Regent-street now
Hereafter 1,0.5
Finsbury-square now ... 17/%10
Hereafter •..•
Portman-square now ... . lieto
Hereafter ... ••• ••• ••• 6e-1
Belgrave-square would have an increase of about 12e'et
(Hear, and laughter)—but as most of the gentleer,
residing there had probably houses in the countrros
(Laughter)—they will be indemnified by the saving of
one place for the increase on the other—(Hear, 010
laughter.) It is very difficult to get returns of any 0°,,,
from any purely exclusive country district. I find, hol
ever, by such returns as I can get, that in 40 excellstie
houses situated in six of the southern counties the rte
sent amount of taxes is 2,5601., while that under the n'e
system will be only 5671.—(Hear, hear.) In Mai:Jebel,
it was 30,0001., it will be 15,0001.; in Birmingbito
18,4001., and will be 8,000/.; and in Bath, the No`7o
Lord's (Lord Duncan) own borough, the talc 1°-
23,0004, and would be only 2,5001. The greatest re fit
is given in those cases where the value of property day
not depend on the size or the number of windls
Will my Hon. Friends of the metropolitan diettlfte
complain of this proposal? The Hon. Member ,e
Finsbury wants something done for him and his con
tuents. He said we ought to do something for them• he
think the tax, as I leave it now, is not paid by Of think
bouring population— by the artizans, by the worP7tg
whom he delights to represent—l have taken the ta%-
the people and placed it on property.—(Hear, hear.)te
the Hoe. Gentlemen behind me, who advocate direct trio
ation on property, are dissatisfied with this, I know 3,0
what will satisfy them.—(Hear.) There are 3,500,0;e
houses In this country paying taxes, and of tb°hl
3,100,000 will be exempt from taxation. That whit'',
propose will be paid by 400,000 of the most valuswo
houses in the country. —(Hear, hear, and Ob, oh.) 14° ;
if this be an injustice, it is to be proved that this Poe
tax on the people. It is in the strongest senses ra%
400,000 of those houses which were best able to Pt is
know not whether there is any authority to quotot
favour of a tax of this description. I believe any wr'tio
who has desct ibed this house-tax has called it one of it
best that could be imposed. Adam Smith said tberno
no country in Europe in which a large amount Isofte
not be raised in this manner. I find the window "0.
most unequal and unjust. I find a more recent net
thority of great weight, Mr. John Mill, and a hisA
extract from his book will express the heals),
of the cast, clearer and better than I coulda•-•
house tax, as justly proportioned to the value of a 100
is one of the fairest taxes, and the most unobjectiolte
of all taxes. No part of a porsun's expenditure '5, ••
niches a better idea of his means. A house tax, tbei-0
fore, if you approach it fairly, is a more equitable,O,
than a direct one on income."—(Hear, bear.) 4'1.0'
therefore, is a short account of the extent to which IPro,
pose retaining a portion of the existing tax on house,Poo
perry. With respect to the proposal which I made,,,'
eaorfftiecelesahnadd
ittismjle4etirti,cel not that I can make o
ne
change in those articles. I believe my proposal on tome
fully admitted.
admitted. I make the!' 0
propositions, therefore, which I previously made 119.
reduction of one-fourth of the duty on colonial c°ol
and one-half of that upon foreign timber. The 003,-,°60-
of these two duties was 400,0001. The Right Hon. V 0
tlesnan here went into some calculations of revennvote
slam what probable surplus there would be for the of
Cuing year; and upon summing up all the items be sod
flounced that the contemplated surplus for the Pre 01
year was only 924,0001. That surplus was 400,
available for any further reduction of taxotitte
as it included a half-year's window-tax arretele
which could not be calculated on hereof re
I cannot
ee
say that I would be justified in, Pre
posing any further reduction. I have already itig
minded the House of the possibility of a demand w-e.
made upon us on account of the hostilities going
the Cape of G
MEMBER—e. e 010
An lioN.What will be the amount °'
demand ?
It
The CHANCELLOR of the EXCHEQUERr't the
of course, impossible for n now to state nit the
amount of the demand may be. The estimate Itbells
Cape for six months was 400,0001, and I caers°t
~e PS
hoping that, with the means which will speedily pet
the disposal of Sir Harry Smith, he will be able t° tee
an end to hostilities; but we must be prepared f°rAtioli
woret. We, unhappily, know too well what the dare de'
of the last war wee, and what was the extent of l'ept 10
maed made upon us for it, and having now the ersenoglil
our hands of defraying any charge which may be Vivo/
against us, surely no man would be so unwise as 0,, die
them away.—(Hear, hear.) I have mentioned tuo tee,
mand made upon us by the East India Compote,' !on Or
extent of 400,0001 I trust that on an exareientl
,„e to)
'lmA:llk 114.; cii,o,axid will not be established, je:
its full extent. Still the demand has been wade,
emeths
must be prepared to pay it.—(A laugh.) I era stir los
Committee will agree that it would be Unwise P
Wiso