The Sun.
London, England, 1851-04-12 00:00:00

THE SUN,

terialB
uPon Which we should legislate; and such remarks
LaSthat to which I have adverted only prove that itis
aier to dra
ni up a saisticil than is to govrn
• eltind•—(tlear, heart) Got t aob le
a farmerit who pays e
7s.
la tile ou
are p nd for poor-retes (and I am sorry to say there
book whichl°ch), and tell hies that you have got a blue
far_proves, that instead of 7s. in the poun.d,
tali
yon only pay 13. 813. in the
You that that may be pound; and he will te
84 1.
economy, but that it is
ntoilt common sense nor English justice.—(Haar, hear.) I
Nve„ 110 W placed before to 11 else three measures—
re measures—unobjectionable measures—for the
1413ait!51011 of taxation to the only interest in the country
en, according to her Majesty's Ministers, is
atiffer
itt thong' and the only interest iu the country which
Budget of her Nla'est 's Ministers is omitted.
(Flear
t 2 war.) There is a fourth measure, not so ex-
i s'o"Te, but which would be receive:] with the greatest
et ur by- the firmers of the United Kingdom; and that
aeuld b
„an e the detaching from the miscellaneous expenses
are now w„i'll the relief of the poor the expenses which
dam razed
enorely incurred fer the establishment charg, s.
ea "zed salaries under the poor law system at this
• t amount in Great Britain to betvv:en 500 0001.
and 600,000/. There is a pertieular mode in which one
4.85 of officers are paid—namely, by a poundage on the
antes they collect, which renders it impossible to make
uliabsolutely correct estimate under that head. But I
te (tewersulsZ safely
the amount of the salaries paid
ofusi. a miniter the po,-,r-law under the bfiaord.
and all novel appointments, let it be b
seo are the cousequences of your new law—l think
Great safely take the iirneunt of those salaries for
atßritain at about 550,0004 The analogous ex-
tiaTare„lli Ireland would be about 180,0004 On the whole,
?0O 44(3re, you would have to deal with a sum of about
let,coo. oe.or 750,000/. NG that would be a relief corn
ea-
Lee is
itself, and from its particular character cal
the 0_ obtain great favour in the eyes of the
.occhupwieers.
deserves
aell• I believe that it is a measure wmc 11
via, "'es the consideration of her Majesty's Ministers.d
0r.," are the objections to it? It cannot be said
Jett charges that land has been inherited sub-
bag them; and neither can it be said that it
been purchased subject to them.—(llear, hear.)
te They are a
es:ne cearges imposed withiu the recollection of
se ueembers of this House; they are charges that
theuldre never have been placed on land if the repeal of
With thec-lawa had taken place in the year 1830 —(Hear.)
entia e exception of that vast sum expended for the
dotenance and outdoor relief of the poor, with which I
4%
wader purpose to deal, there is not Is. of the rates levi' d
iee • e Poor-law that is not of novel origin; and I
must Ira
the: Press on the House—indeed, I would appeal to
bl artitcandour, whether they believe, with respect to the
°de of local rates that exist the taxation for re-
, tutu
!hoe on of voters, for vaccination of children, and a
,owiraild other miscellaneous circumstances, that the
to :8 and occupiers of laud would ever have submitted
Ilion at remorseless taxation had they not been in posses-
ef that protective system, the merits of which I do
'gee want to enter upon uow, but the favourable copse-
Itiee" of which to that class you all acknowledge ?
melts' ilear.) That reason alone is one that ought to
o
eye. 115 consider these subjects with a very favourable
Pho.• "wve now placed betore the House four measures,a
just, and beneficial, especially to the fe.mers,
reei7tu a might have been in the power of the Govern-
ledto bring forth—of the Government that acknow-
+LOß the distress of these men in the speech from
171-"' Threae; the Government that introduces a
Getl,;get including one of these measures ; the
brie meet that withdraws that budget, and
soegs forward another omitting that remedial mea-
-001 Yet such is the course they pursue towards the
Y.suffering class, while all other classes of the cora-
'''re.yueity, _
whom they devote the whole of their surplus
Ca:eoB, are in a state of unprecedented prosperity.—
con ,ar, hear.) From the beginning of the session the
hzieullet of the Administration has been an aggregate of
lieraelallea never, I think, equalled in the annals of Per-
th, eat- The Hon. and Gallant Member for Lincoln,
va..other night, seemed to imagine I was interfering
her a measure of which he had given notice for the re-
of the farmers. First, I hope it is not my habit or
t litaoPer to interfere with the position any gentleman has
hop'tha,ll and I can assure-my Hon. and Gallant Friend
1,52 is the last person I would interfere with, as I
here the greatest respect for him, and that no one is
4'; e entitled than he is to advocate the cause of the
Sad eler—ar, hear.) But I would appeal to my Hon.
Gallant
eie_ Friend whether, in the object I have in
antic to-night, I have in any way interfered with the
kyle" he has given. The time will come when, legiti-
of _
th- ^IIIY Hon. and Gallant Friend will ask the opinion
it e 'douse on the question. When that time comes
ago add another to the anomalies which so much
tbocnnd about the conduct of the Government respecting
that and
interest. The farmers have complained
40 they are called on to pay a tax for profits which
„ oecue Mv Hon. and Gallant Friend has
tvbreposed that. the- schedule which levies that tax
tell no longer be levied. I should have thought
1,3 Government would have met the , difficulty
eY Propos
in, that the profits of the farmers should
Pro o
in the same manner as those of all trades
ascertained.—(Hear, hear.) I should be extremely
rd if they had made that proposition, because the con-
:-tlilence would be that there would be a public demon-
tretion to her Majesty's Ministers of the fact of which
reY seem incredulous, nam.ely, that no farmer 411 d• at this moment is making any profit at -(Hear,ell.
:tsar.) But, as Ministers have not proposed to ascer-
ie the profits of the farmer in the same way as the
P▪
rofits of all other classes—(Hear, hear)—my Hon. and
Gallant Friend may most legitimately put it to the
lattice of the House—of Hon. Gentlemen opposite— that
ol.th
e farmers are not permitted to prove that they do
1114 make a profit from the trade they are carrying on,
they may be relieved from the preposterous arrangement,
„",e, continuaace of which is now anticipated. I have
taxes
to what I believe to be the incidence of various
onthe farmers. The strain is upon their energies;
ssei
00e hey are a class whom this House are bound most to
atei,4,l%—(Hear, hear.) I beg the House dispassion-
'er a moment to take into their consideration who
eaelae men are of whom we are in the habit of speaking
eeretluently and lightly. I speak not of their numbers,
"eult of th • • et the -tar virtues. Whatever may be the opinion
tees," douse as to the policy or impolicy of those laws
4alahug the entrance of foreign agricultural produce
feeeleh You abrogated, remember always this, that the
have were not the framers of those laws, though they
qr..° been their victims.—(llear, hear.) Remember-1
yelercat theriouse to remember—the position in which, by
eve
le,ialation, right or wrong, politic or impolitic, you
hbiteeP'gace d that body of the community. Time, which
the-r ought to them adversity, has also brought to them
kteleceasion of showing to the nation, of which they
important portion, that they possess great
0142 8. Reviled and traduced as they were during
IttiaioCen°tehropt rise controversies, they have shown groat energy
; they have shown skill and frugality; pa-
le see Which is never exhausted, and perseverance which
comb eo 7er baffiled.—(Cheers.) These are the men who
e
n,
bleb ard to you for your sympathy. These are th
teig, "se sufferings were recognized by their Sove-
tereni which gave them hope—whose sufferings were at•
het; e..d to be remedied by the Minister in a manner,
telieer" slight, imparting at least some expectations of
eentest These arc the men who, in the extraordinary
deeted ill which they have been engaged, the unprece-
S whiruggle which they have had to encounter, andanve bb they have been involved session after session,
than'ei the speeches of the Right Hon. Gentleman the
tusje3t- ,°r of the Exchequer—by the speeches of her
the et Y 8 'misters in either House of Parliament—by
beforeveeces of eminent members of the economic party
t_ ale;Bllittur2, been constantly encouraged to believe that a
Itivest atulg price for their toils, their industry, their
t°}lliment of capital, was inevitable, nay, was rapidly
lon.l(Cheers)—that they had only
Ploy ." to • to wait a little
invest more capital in rare manures: to em-
eesgTuro enterprise in their business, to exercise more
oald itaaad the inevitable result would be that. they.
mtlstr -" sedan ample and sufficient return for their in-
ho L their capital.—(Hear.) These arc the men
yea)! bcY Year find themselves in a worse position,
"aPitet ate
year find that the more they invest their
esielergieauteholcies is their return, the
.more they exert their
ben teas profitable and satisfactory are the con-
the re ees'se(Ele
th aucell ar, hear.) These are the men of
.whom
th or of the Exchequer told us the other night
of hate ...El were not
rittliarn to look any. longer. for assistance.
Partin cut, for countervailing duties, or remission
two t ; „ , 44 wee, but surely they are the men, the.
ebtto lessen " ce our legislation respecting whom should
er the our
hat the Market °f unlimited Productione,tittioenpermit them to
with every ad-
-4„, age, and
~ united com
-.axed b
read, to 'When
the rest of face ommunity are asking
fixed labour allow them at least to meet
.with un-
t re it ad. ----(Oheers.) I want the House, just be-
e Journ
)(attic:
tl:ltettiaoerbee_as--r
teuetfore we go to our constituents—to
he. fermers of England the c!sst.i_r
11. ) the will find sympathy and justice
lless ask - •
ee -""Nt111:11- the House to consider, in a spirit of fair-
t„"cfideeee aPPeal to gentlemen opposite with as much
coneideras to those who sit on this side—l ask them
teveeet to that all that has occurred,this session with re-
in--set class ask her Majesty's Ministers to
, „ • I
J't eight
s;uat has occurred within the period ot the
1314tetleiee eeke; land if they cannot reconcile its incon-
e to their'conscience and reason, I hope they will
l° -manly Ugh,enough, and even candid and kind
`Rive themt° acknowledge the justice of the case.
et
kultie all the advantage which a' recollection of the
0008, that distracting circumstances necessarily
s,leat •"kelled• I am willing to forget the past if her
Als Ministers
eiett - a suanisters will only recur to the feelings with
Will the
eetehi commenced the session of Parliament, and
i'lltio4-7 to fulfil the purpose they announcheadvetheir
is seen 0 achieving,—(Hear, hear.) But I not
Potai • ' though I hon I I ll see a disposition to re-
coil `e that
th %ter it invitation. I don't know what gentlemen.
Air a Y connected with the land may feel through
cotatituee*
t 41. We out when we left our constituents la.se t
Lech. ft them suffering from the injuries which
Daierti:lo}l had been inflicted upon them; and it would
eselci al for u t
tee 0010 8 go back to them and feel that we
ee en
Niti-ww you lnjured you were when we left you,
If With have been insulted."—(Cheers.) But I ap
d. eel eoarduch confidence to gentlemen opposite. Nay,.
.Iteetb, eat that no one will presume, directly or in-
• 100 I Open!
ta. hoe Y or covertly, that by the moderate sugges-
Oniai
,2°, Adel have attempted to reverse our new corn-
etist, haf"m• A gentleman of great experience in this
tney 'expressed his belief that, far from having a ten-
dedal •eY t'ue oreverse our commercial system, it has a ten-
I% wher"firm it. It may be a nice point to deter-
ill., reversal commences and where it ceases.
ieetea,h7, Majesty'a
el re theY th n'sters repropose the remedial
eotier einselvea introduced? Is that a reversal
hr_uuittercial systern?—(Hear, hear.) Least of all
ole4P._..ntbat the spirit of the great departed will be
ta.,e,,e4rd\qtith,_,,e‘rtaioti!ilintgetoefstt7edbetween an abundant Treasury
farmers of the United Kingdom.
ib -r) It is IHT.:us.- I feel that ;h.,)
thin apirit 4111
Bb about to place in your herds is conceived
or justice; because I feel confident that no-
ttae oc
bbouldcurred wlaich, from an sentiment of false
prevent her Majeayty's Ministers fr
0

again reconsidering their Budget—(Hear, hear, and
laughter)—and I need not remind the House that we
have precedsn's given for reconsidering a Budget by the
Right Hen. Gentleman, not only threefold precedents,
but instances more multiplied; it is because I feel that
no matter of sentiment need prevent Ministers from
passing the holidays in that profitable contemplation of
circumstances—( laugh)—and from meeting us all again
in good humour that I make my appeal; because I feel
the course I have taken is a course which is calculated
to fill all classes, whatever their calling, with a con-
viction of its justice and equity; because I have
studiously and seriously resolved not to interfere with the
system of taxation generally devised for the advantage
of towns, I appeal to the towns to assist their struggling
brethr.en.—(lleer.) I appeal to the towns to assist that
most important and numerous portion of the middle
classes, the farmers of the country—that class who, we
are told, have been deprived of 100,000,000/. sterling,
which was distributed among those most connected with
them. It is because I feel assured of the sense of justice
and sympathy among those who represent the trading
community, and whose claims hale so liberally been ac-
knowledged by the Government, a liberality to which I
do not object, as I do not grudge them their advantages,
that I hope they will support me in this resolution, and
that by carrying this resolution they will terminate that
sense of injustice, and soften those justly-wounded feel-
ings of honest pride, which I know animate at present
the farmers of the united kingdom.—(Loud cheers.) The
floe. Gentleman concluded by proposing his amendment,
as follows:.-.« That, in any relief to be grunted by the
remission or adjustment of taxation, due regard should
be paid to the distressed condition of the owners and oc-
cupiers of land in the united kingdom."
Mr. LABOUCHERE observed, that the moan of
the Hon. Gentleman appeared, from its terms, to be so
self-evident a proposition as to amount to a truism. It
was brought forward as an amendment on the proposi-
tion of the Chancellor of the Exchequer that the House
go into Committee in order to consider the substitution,
of a reduced house-tax for the existing window-tax. He
was unable to understand what was the intention of the
Hon. Gentleman in bringing forward such an amend-
ment, and had listened to the Hon. Gentleman's speech
in the hope of discovering a clue to the enigma. But it
left him iu greater doubt than before. At one time he
thought the Honourable Gentleman was going to bring
forward counter-proposals, but he listened with astonish-
ment when the Honourable Gentleman declared that it
was far fsom his intention to oppose a reduction of the
window duty. The Honourable Gentleman's declara-
tions were at variance with the amendment; and under
these circumstances he could not think the Honourable
Gentleman serious in making such a proposition when
the House was asked to consider the financial arrange-
ments for the year. It seemed to be a " financial
exercitation" with which the Hon. Member had favoured
the House. The Hon. Gentleman assumed that the
Budget was framed to gain popularity in towns, and
give no substantial relief to others. He (Mr. Labou-
chere) put it to Hon. Gentlemen opposite whether more
relief would not be afforded to the landed interest, espe-
cially the farmers, by the remission of the window duty,
than 'oy the remission of the income-tax? The former
was spread over all classes. Forty-two houses paying
the highest amount of window duty in six counties paid
2,0401. for windows, and would pay 5671. for house-tax,
leaving a saving of 1,4731. Let any gentleman of
10,0001. a year cempare his income-tax with what he
paid for his windows. The farmer would benefit much
more also by the remission of the window-tax. Tenants'
income-tax did not apply to any farmer who rented un-
der 3001. a year. The exemption from window duty
began only at 2001. a year; so that the large class of fer-
mers holding at rents between 2001. and 3001. would de-
rive no such benefit from a remission of income-tax as
they did from commutation of window duty; and betides
it must be recollected that few farmhouses were rated
at 201. a year, so that the exemption from the house-
tax would apply to a largo extent. There was an
advantage of the window-tax to which he could not
help adverting, namely the effect on the moral habits
sad sanitary condition of the poor classes of the com-
munity. He need not prove this at any length; but
would shortly quote the words used by one who was the
highest authority on a question of this kind—he meant
the Noble Lord the Member for Bath. The Noble Lord,
in bringing forward his motion the other day to encou-
rage th© erection of model lodging- houses, made the
following statement with regard to the remission of the
window-tax. He said:—

" He wished also to bear testimony to the greet value
of the reduction in the window duty, and wished the
Chancellor of the Exchequer were present to hear the
result of the experience obtained by those iuterested in
the model lodging-houses. The Streatham-street house
contained suites of apartments for 50 families. If these
suites were separate, there would be no window-tax, but
being under one roof, window-tax became eligible to the
amount of between 601. and 70/, a year, adding 255. a
year to the rent of each set of apartments. The removal
of the window duty would permit a reduction of rent
from 7s. to 6s. 6d., and so on."
H e thought, therefore, the House might congratulate
itself that in remitting the window-tax, as ho trusted it
be
wal os middleou l
upon
p doc onl
a,
sti
sht
eews
mao
nuodl
sdt
the not
ooivnlnye r cs
defencelessoananfn'
de great
dr
occupiers
most
numerous nt
o fi ts n h o
land,
butt
class e
of the community. The Hon. Gentleman had brought
forward four proposals on the present occasion, but he
did not understand him to say that he actually meant
to submit them to the consideration of the House, or that
he asked the House to vote for them as a substitute for
the fieancial proposition of the Government. His Right
Friend the Chancellor of the Exchequer had sub-
mitted to the House a financial arrangement, not differ-
ing in principle from that which he brought forward in
the early part of the session, and the practical question
for the Rouse to consider was, would they adopt his
Right Hon. Friend's proposition, or substitute another
which they thought had a superior claim to their sup-
port? They had already discussed the first motion of
Hon. Gentlemen opposite with reference to the financial
scheme of the Government—viz , a motion for the reduc-
tion of the income-tax; and now, when it was proposed
on the part of the Government to repeal the window du-
ties and substitute a house-tax, the Hon. Member for
Buckinghamshire came forward with an amendment
couched in terms which he must say he found it difficult
sufficiently to understand—a proposal which he could
not make out to be a practical ono at all.—(Hear, hear.)
The terms of the Honourable Gentleman's amendment
were sufficiently vague and ambiguous, but, neverthe-
less, the effect of it would be very great and very dan-
gerous, and therefore he asked the House not to agree
to the proposal of the Honourable Gentleman.—(Hear,
hear.) The Honourable Member for Buckinghamshire
was constantly deprecating discussion upon our recent
commercial legislation on occasions of that kind; but,
nevertheless, he (Mr. Labouchere) could not help think-
ing that a reversal of that policy was at the bottom
of all his thoughts.—(Hear, hear.) The object of the
present motion was, that the state of the agricultural
interest ought to be considered in all questions regarding
taxation in this country. Of course, it ought—no one
denied that proposition; and, therefore, why discuss it?
Had the Hon. Gentleman adhered to the first wording of
his motion, and proposed that the House should, " in
the first instance," consider the remission of taxes to
the agricultural interest, he should then have understood
the proposal; but the Hon. Gentleman retreated from
that position. Hie found, no doubt, that the remission
of the window duty had taken a deep hold on the feel-
ings of the people, and that among his own supporters
there were gentlemen unwilling to commit themselves
to opposition to the repeal of that duty, which they saw
would be as great a boon to the agricultural interest as
to the rest of the community.—(Hear, hear.) He was
not surprised, therefore, that the Hoe. Gentleman should
have shrunk from any motion that might have endan-
gered that proposal, but then he was bound to tell them
definitely what he meant by the motion which he had
actually submitted to the House. No doubt the real
intention of the Hon. Gentleman was to oppose the
Budget of the Government, and therefore he thought
he should have embodied his motion accordingly.
He was unwilling on the present occasion to enter upon
the question of our recent commercial legislation,
or to speak of the prosperity by which that legislation
had been followed; but still, as he believed the
real object of the Hon. Gentleman was to reverse
that policy, or at the very least, to induce the House to
stop in their free-trade career, he thought it would be
wrong to omit any opportunity of reminding the House
what the condition of the country really was.—(Hear,
hear.) Since 1841 there had been a remission of taxes
to the extent of 5,000,0001.; for, practically, it came to
that—but such had been the buoyancy of our trade and
commerce that there had been an excess of revenue of
other 5,000,000/.—(Hear, hear)—and whether they con-
sidered exports or imports, pauperism, or the amount of
our consumption of the necessaries of life, they found it
proved beyond a doubt that the great body of the people
were singularly prosperous—(Hear, hear)—while, at the
same time, in the midst of convulsions abroad, there had
been a period of remarkable political tranquillity and
contentment at home.—(Hear, hear.) He did not deny
that there existed what he trusted would be temporary
distress among the owners and occupiers of land; but
periods of distres s quite as severe had occurred at least
three times since 1815, under the system of protection.—
(Hear, hear.) I adeed, there existed before the late
change in the coma-laws many symptoms which went to
show that, even had that alteration not taken place, se-
vere distress was likely to be experienced, because there
was a transition going on in the manner in which land
Was cultivated in this country that could not but produce
distress and suffering, though greatly tending to the
ultimate prosperity of those connected with agriculture.
—(Hear, hear.) The Hon. Gentleman (Mr. Disraeli)
bad stated that he was prepared to support the repeal of
the window-tax, but he had not said that he would agree
ctot9hee.lf, reduction of the timber duties, or the duties on
off
however, he supported the reduction of those
duties, it was quite clear the Hon. Gentleman had not
one penny to spend for the special relief of the agricul-
tural interest.--(Hear, hear.) He would not now enter
upon a consideration of the coffee or timber duties, but
would simply remark that the remission of the timber
duty would in no small degree benefit Ireland, into
which a great deal of foreign timber was imported. The
question before the House was, whether they would go
into Committee no enable his Right Hou. Friend to pro-
pose the substitution of a house-tax for the window-tax.
The country was looking with great anxiety for the set-
tlement of the financial arrangements proposed by the
Government, and therefore he hoped that they would not,
at the suggestion of the Hon. Member for Buckingham-
shire, enter on the present occasion into a discussion of
those large considerations that were connected with the
general condition of the agricultural interest. "Suffi-
cient for the de.y is the Budget thereof."—(Great
laughter.) He hoped, now that the Budget was fairly
before the House, they would proceed to dispose of it as
speedily as the rules of the House would admit, being
P-rfe..! tv !-atisficrl in his own mind that the pr,pes.l.l of
the Government was one satisfactory to the country at
large.—(Hear, hoar.)
Mr. GLADSTONE said there were now two plans
before them, between which they had to choose. There

Was the plan of the Right Hen. Gentleman the Chan-
cellor of the Exchequer and that of the Hon. Member
for Buckinghamshire, which latter appeared to him
vague and shadowy. Regarding these two plans, he
stood in the unfortunate predicament of not being per-
fectly satisfied with either.—(Herr, hear.) He hoped
that, in this difficulty, they would hear the reasons he
had to assign why, mot being satisfied with either plan,
he should make an election between them, and vote in
favour of one as productive of less evil. When, last year,
the question of the local burthens which pressed upon
the agricultural class was brought forward by the Hon.
Gentleman, he was of opinion that was a question which
should not be placed out of consideration in connexion
with the change which had taken place in their commer-
cial policy. At that time it appeared that the leaders of
the party with which the Hon. Gentleman was con-
nected so completely despaired of a return to protection,
that they were prepared to acquiesce in the policy which
was then adopted; nor did it appear in the plan then
brought forward that to restore protection was one
of its objects. He could not now entertain the
same expectation. The question of affording relief to
the local burthens, if it was proposed as a measure
of obtaining the acqeiescence of the agricultural
interest to the change which had been effected,
he would say now as he had declared last year, if it
were the means of producing peace and harmony, he was
willing to entertain it, irrespective of the application of
any surplus whatever. The question then was, whether
they were going to relieve the local burthens of a class
which had enjoyed peculiar privileges, at the expense
of the rest of the community.—(Hear, litter.) He
could not now take that view of the subject, because
it had been distinctly declared by the Honourable
Gentleman's party, if they came into power, it was
their intention to revert to protection in the shape of a
duty on corn. They now sought to take an issue on
that question, by an appeal to the country. He did not
complain of that determination. If they thought the
withdrawal of protective duties was a measure, which to
the agricultural class was for them attended with ruin,
and that its reversal would be an act of justice, he
would at once say, let it be brought to, an issue ; let
the opinion of the country be pronounced upon it, and
the question be finally settled.—(Hear, hear.) He
could not now entertain the question of local burthens—
(Hear, hear)—before he could entertain that question he
must know what they were going to do with protection.
(Cheers.) He objected to the Budget of the Govern-
ment, and he was not better satisfied with that of the
Member for Buckinghamshire. Ho was prepared to ex-
press his approval of the principles laid down in the
speech of the Right Hon. Gentleman the Chancellor of
the Exchequer, in which he argued the advantage of
remitting taxes which pressed upon articies of consump-
tion and industry. He thought nothing could be more
just than the demonstration he gave of the effects of such
reductions. What he complained of was, that these
principles were applied upon a scale so narrow.—(Hear,
hear.) In 1842, when the income-tax was first proposed,
there was concurrent with that measure a reduction of
one million and a half of the taxation upon articles of
consumption and raw materials. In 1845, when it was
renewed, there was again a reduction of three millions;
and in 1848 there were special circumstances which
formed an exception; and now, in 1851, they were in-
vited to grant a renewal of the income-tax, with a re-
duction of not more than between four and five hundred
thousand pounds upon articles of that description, which
were coffte and timber, which were reduced upon the
principle of relief upon articles of consumption and in-
dustry. That was one objection which he en-
tertained to the plan of the Government. His objec-
tion did not arise on account of the window-tax. He
did not object to the removal of that tax, because it was
bad is its kind. It was, in fact, a house duty in
respect of windows, and he considered that a
bad tax.—(Hear, hear.) He considered a house tax
in respect of Value a geed tax, because contingencies
might arise when they would require to draw largely
from the fonotain of a house-tax. With regard to the
income-tai, one or other of two alternatives must take
place. 114 must either adjust the schedules applicable
to personal incomes, and these dependent on individual
exertion, or the tax must altogether fall. Mr. Pitt,
when he introduced an income-tax, and afterwards Sir
R. Peel, were of opinion that the inequalities of the tax
could not be removed. If they came to the decision that
this tax must either be submitted to an adjustment to
meet these inequalities, or that it must fall, and if they,
at the same time, acted upon the judgment of these two
great authorities, that inequalities were inseparable
from the imposition of income-tax, and that the tax
must consequently fall, how, he would ask, were they
to fill up the void which its failure would occasion?—
(Hear, hear.) How could they bear so large a loss of
revenue unless they were in a position to draw a great
deal from the householders by the imposition of an ad-
ditional house-duty? He would gladly take exception
to the plan of the Goeernment. His great objection to
that plan was on account of the exemptions in the house-
duty which it gave in particular classes of houses. In
Committee he would propose that many of those houses
which were proposed to be exempted should be included,
and made liable to the duty. He saw the principal
objection to be in not giving extension to the house-tax.
Out of the 3,500,000 houses in the country there re-
mained exempt from the duty 3,100,000 houses. The.
Right Hon. Gentleman stated that this was a tax upon
property, and it was so described by Mr. Mill, who
spoke of it in that sense. The house-duty would be
equal to two-fifths of what was received from the win-
dow-tax. The result was, that in crso of emergency
they could not extend it in consequence of these exemp-
tions, and it would, therefore, for the purposes of addi-
tional, revenue, be unavailable. If they limited the tax
to houses of 201. and upwards, exempting those under
201., they must be prepared to regard that arrangement
as a permanent exemption fixed by law, which they
would find it impossible to revoke. Ho had a great ob-
jection to the plan in this point of view, and would be
glad to see it rejected, even with the loss of the remission
of the window duty. He must, however, in this case,
choose between the Budget of the Right Honourable
Baronet and the Honourable Member for Buckingham-
shire. If he understood the Honourable Gentleman,
and if he was wrong her hoped he would correct him,
he accepted the Government plan as regarded the
window duty. In that case his objections to the plan
of the Right Honourable Gentleman applied equally to
that of the Hon. Gentleman (Mr. Disraeli), because he
disposed of the surplus in this way. The surplus is
1,900,0001., of which 1,150,0001. is for the window-duty.
Then there was 550,0001. for the salaries of the officers
of the Poor-law Board, and 160,0001. for the payment of
the poor officers of Ireland, which would make a total of
1,860,0001. That was the Budget of the Hon. Gentle-
man. [An Hon. Gentleman suggested the lunatic asy-
lums.] There is no room for them.---(Laughter.) He
could not consent to a renewal of an income-tax upon

that plan. The principle upon which they ought to
consent to the re-imposition of the income-tax was upon
a reduction of the duty on articles of consumption and
raw materials, and his objection to the plan of the Go-
vernment was, that this principle was confined within
such narrow limits. He must declare his preference
to the plan proposed by the Government. If they
adopted the plan of the Hon. Member for Bucking-
hamshire, they should for the first time vote for the
income-tax without a compensation of that kind consis-
tent with the commercial policy which was vital to the
prosperity of the country.—(Cheers.)
Mr. STAFFORD said he heard the speech of the
Right Hon. Gentlemen who had just sat down with
regret, but without surprise, considering the position he
occupied in connexion with his party. He thought the
course he might have pursued was to afford relief to the
egricultural class, and keep himself free to deal with the
question of protection as he thought fit; but he would
ask, was the course he now adopted the way to do jus-
tice to the agricultural interest? Ho held out no hopes
for the future. Be said two great authorities had de-
clared that the inequalities of the income-tax were in-
evitable, and added that there should not be an income-
tax without a reduction of duties on articles of consump-
tion and raw materials. This plan was a balance of one
injustice against another.—(hear, bear.) If the Hon.
Member wanted any reason for bringing forward his re-
solution, it was afforded by the speech of the Right Hon.
Gentleman the Member for Taunton. He praised the
Government plan on the ground of the remission of the
window-tax to the farmers, who, however, he would find,
would not appreciate it. He said the Hon. Member for
Buckinghamshire meant to impose a duty on corn, and
then went through all the formulas against it with the
fluency which constant speaking on an exhausted sub-
ject facilitated. With regard to Ireland, which en-
tirely depended upon its real property, they had
no reason to be gratified with the sudden changes they
had made. The agricultural interest was suffering, and
it was vain for the Government to put words expressive
of that fact in the Queen's Speech, hoping that those
sufferings were transitory, but adducing no reason for
any amelioration of their condition. The present sys-
tem appears to a large class of the country to be simply
class legislation. It was a pure insult to this class to
continue to carry out this system. The exemptions
which the Government had made in reference to taxa-
tion had afforded a precedent for the motion that had
been made. The Government had relieved one class
from the effects of an inquisitorial tax, and they had
justified the continuance of the income-tax, to relieve
the pressure of other taxes on the people. Now,
the motion before the House did not go so far as to call
upon the House to relieve the distress existing amongst
the agricultural classes ; it only asked them to inquire
into the cause of the distress. Now, he would venture
to assume that they would do this act of justice to the
farmers. Now, let them look at the conse-
quences of this neglect of the claims of the farmers to
their sympathy and consideration. The farmers might
be induced to get men from amongst themselves to
represent their interests in that House, whom they
might pledge to reduce taxation at all hazards. Was it
not, therefore, unwise to goad men into such a state as
to jeopardise the honour and credit of the country?
They might talk as they pleased about the advantages
to the great body of the people of low prices. The feel-
ing in the minds of the farmers was, that low prices
meant clear money. Well, it' by the continuance of this
policy, and by their refusal to listen to the claims of the
farmers for relief, they induced the agricultural classes
to adopt a ceurne of policy such as that to which he had
adverted, would that be the time for them to endeavour
to come to a settlement upon the question now at issue
between them? If they brought the farmer into a state
which would melee him despair of success, and if in con-
sequence he, either in his own person or through the
' agency of others, adopted a course which would de-
prive the Government of the power of upholding the pub-
lic credit, would this be a state of things which gentle-
men in that House, anxious to sustain the honour and
character of the country, would be pleased to see?—
(Hear.) It was true they might defeat the efforts of
the farmers, but this, instead of making them weak or
power' ee, w,old toake them strong for the purpose of
• dishonour.—(Hear.)
Mr. ALCOCK had listened with great interest to the
remarks of the Hon. Member for Buckinghamshire on
, the eubjeel of the malt-tax. Last year the Honourable