The Sun.
London, England, 1851-05-09 00:00:00

NAVIGATION-LAWS.

Mr. RICARDO wished to put aque;tion to the Hon.
Member for Stamford, relative to an observation that fell
from him the other night. The Hon. Gentleman then
intimated that it was his intention on a future day to
make a motion on the subject of the repeal of the navi-
gation-laws, and he should be glad to know when that
motion was likely to come on.
Mr. BERRIES said it not his intention Ito
submit any motion on that subject, but simply
to call attention to a petition which he had presented
complaining of the repeal, and he had arranged with
the President of the Board of Trade to give ample notice
when he should bring the matter forward.
INCOME-TAX.

On the motion for the consideration of this Bill as
amended,
The CHANCELLOR of the EXCHEQUER rose to
make a statement relative to a new clause which be
wished to introduce into the Bill. He proposed to bring
up a clause to enable persons occupying land for the
purposes of husbandry, and principally obtaining their
livelihood from it, to have the right of appeal against
the present assessment when they could prove that their
profits had fallen short of that assessment, and to have all
the moneys which they had overpaid returned to them.
In doing this he thought he was only acting in accord-
ance with the general wish of the House.--(Hear.) He
found, on communication with the officers of the Inland
Revenue, that he could give some relief to these classes
without departing from the general principles of the
Bill.—(Hear.) Hard-hearted as the Chancellor of the
Exchequer was considered, or indeed was compelled to
be, he hoped that on the present occasion they would be
of opinion that he had given due consideration to what
he must fairly admit well deserved the attention of the
House—the complaints of tenant-farmers.—(Hear from
the Opposition benches.)
Colonel SIBTHORP remarked that they had been
t sld on high authority to joy over repentant sinners.—
(Great Laughter.) He could not say that he had ever
much confidence in any Government, but he would not
on this occasion attempt to question the good faith of
the Chancellor of the Exchequer in proposing those
amendments.
Mr. DISRAELI thought that great gratitude was due
to the Gallant Officer for the ability and perverance with
which he bad always pursued this object, in which at last
he had been successful. He also complimented the Chan-
cellor of the Exchequer for the good sense which he had
shown in in taus yielding.
Mr. CHAPLIN also begged to thank the Government
for the great feveur which they had shown to the agri-
culturists.
Mr. BRIGHT was rather astonished at the facility
with which the Right Hon. Gentleman had brought him-
self to bring in the present clause. He complanied that
there was an inequality in the method of rating
farmers, and those engaged in trade; and when this
clause cease under discussion he should bring the sub-
ject more immediately under the attention of the House.
Mr. CHRISTOPHER said the Honourable Member
who spoke last was quite wrong in supposing that
tenant-farmers were never surcharged, for he knew of
innumerable instances where that had been the case.
Mr. E. DENISON thought this clause was perfect,
for inasmuch as since the arrangement of the old law
was established a considerable ehange had taken place
in the aspect of affairs, and that, too, entirely owing to
the legislation of the House.
Sir J. TROLLOPE also bore testimony to the fast
that tenant-farmers were frequently surcharged.
Mr. BOOKER said, surcharging was quite common
in the part of the country that he came from. In-
stances were very rare now where a capital, of 8/. an acre
was employed in the cultivation of land, and yet under
the old law, that was the ruling figure of the assessment.
Mr. HENLEY said the farmers were not only sur-
charged on Schedule B, but on Schedule D also.
Mr. Alderman SYDNEY complained that it very fre-
quently happened that the tax-payer had to make good
the defalcations of the collector.
The clause was then passed through the various
stages, and ordered to be added to the Bill.
Colonel SIBTHORP moved the following provisos
to clause one, namely—Provided always that nothing in
this Act contained shall authorise the continuance of the
rates and duties granted heretofore under schedule B.
of the first recited Act, as regards tenant farmers
or occupiers of the soil in Great Britain, without
the general power of appeal; provided also that
nothing in this Act contained shall authorise the con-
tinuance of so much of the rates and duties granted
heretofore under Schedule E of the said first recited Act
as relates to the pay and allowances of the officers in her
Majesty's artery
or navy.
the eRAN '
' CELLOR of the EXCHEQUER opposed
the amendment
i of the House t
sir HENRI, and it was not persevered in.
WILLOUGHBY called the atttention
tual custody of 0 the necessity of providing some effeo-
turns, and stele:ler relating to the property-tax re-
-1
returns had been soldnferar
The CHANCELLOR,
paperianwgaas
Woafstehpaper.
there was no means for introsleee-
plish the object which the Honourable
view as the custody of the
ter of discretionary instruction fromaltogetherclauseaccom-
plish
the Treasury. It
was a mistake to suppose that any a the
returns had
been acid for waste paper.
Mr. REYNOLDS called attention to the Stamp Duties
Assimilation Bill, which was for extending the income-
tax to Ireland, end he wanted to know whether that
was to be prolonged for one or three years.
The CHANCELLOR of the EXCHEQUER said it
was only to continue for one year, but Ireland had no
(euse to complain, for hitherto it had been exempted
from the income-tax.
a to Ireland they
would extending the income-tae
Mr. GRATTAN told the Government that if they con-
templated
might as well attempt to enforce it upon Siberia
would only be able to do it at the point. of the bayonet
T9p lreland.—(ob, oh !)
ECCLESIASTICAL ~ he Bill was then considered and agreed to, and or-
" Ted to be read a third time on Monday.
Mr.'
Op the • for , •
TITLES ASSUMPTION BILL.
motion ' gems', into. Committee on this Bill,
REYNOLDS presented' a petition from Dublin