The Sun.
London, England, 1851-02-17 00:00:00

CEYLON,

Mr. HUME moved that the report of the Committee
on Ceylon, together with the evidence taken before it,
should be laid before the House.—Agreed to.
IRISH SAVINGS BANKS.

actual income was 52,810,000/. He estimated the
income for the next year at 52,656,000/. He had
estimated the Excise at 14,045,000/., and deducting the
brick duties, at 13,595,000/. The actual revenue up to
sth April amounted to 13,688,0001. The estimated ex-
penditure was 50,785,000/.; the actual expenditure up
to April would be 50,134,500/. He estimated
the receipts from the Customs for the ensuing
year at 20,430,0001., the same as last year. In the Ex-
cise, he could not calculate on so large a receipt, in con-
sequence of the deficiency of the barley har-
vest. He calculated the Excise revenue at
14,000,000/. In Stamps there would be a fur.
ther decrease, in consequence of the Act of last session,
and he did not calculate upon a larger revenue from
stamps than 6,310,000/. The taxes and property-tax he
took at the same amount as this year—taxes, 4,348,000/.;
propety-tax, 5,328,000/. ; and including Post-office,
8,030,000/. Crown lands and miscellaneous receipts,
and old stores, as last year, which would give a total from
these sources of 52,140,000/. He now came to charges-
There was a decrease in the charge of the debt for the
sale of terminable annuitiea,which would eventually ^aril.-
guish a portion of the debt.:The amount oflthe debt cherges,
funded and unfunded, was 30,692,000/., for the army
6,545,000/., for the navy 5,537,550/., and for the el dnance
2,424,1711 There was a reduction of expenditure, but no
reduction of forces. The Government thought that in the
present unsettled state of Europe it would not be pru-
dent to propose any reduction of force. He was no
alarmist, but there was the widest difference between
unnecessary alarm and absurd confidence, and all were
aware that our forts and arsenals were not in a neces-
sary state of defence, and a vote would be proposed to con-
tinue the defences of the Pembroke Dockyard, and to in-
crease the means of defence of Portsmouth and Plymouth.
The vote for services would be this year 19,555,0004,
being a reduction of about 300,0001.; from this must be
deducted certain excesses of former estimates, and
the reduction for this year would be about
245,0001. In compliance with various requisitions
the allowanee of grog to the sailor had been diminished
and his pay increased and the stoppages of the
soldier's pay abroad had been diminished; this
created an additional charge of 60,0004 The navy
estimates were 4,256,0001. And there was also another
expense which he proposed to take on the country, and
that was taking the census, which he estimated at
110,000/. He proposed to take the miscellaneous esti-
mates at 4,000,000/. The total expenditure would be
50,247,1714, leaving an estimated surplus of 1,892,000 L
The main question now was the removal of the income-
tax and of the stamp-duties in Ireland. The income-
tsx he estimated at 5,400,0001., and the stamp-tax in
Ireland at 120,000/., but if the House should re-
fuse to renew those taxes, there would he instead of
a surplus, a deficiency of 3,680,000/. When Sir H. PEEL
first proposed these taxes the deficit was only 2.140,0001.,
and if Hon. Gentlemen opposite thought that a sufficient
reason for the imposition of the income-tax, he could
hardly think that they would now oppo.e its continuance.
He, certainly, on that occasion opposed the imposition of
the income-tax; but he stated at the time, that if it were
to be imposed for the purpose of making a great alteration
in the import duties he should be prepared to support its
renewal, and acting on that principle he had supported
its renewal when proposed by Sir Be PEEL in
1845. The timber duties, the corn duties,
and the sugar duties had been reduced, and
therefore he was justified in proposing the
continuance of that tax. If the House did not accede to
his proposition there must either be a loan or a reduction
of expenditure to that amount. He did not believe
such reduction possible, or to impose new
taxes to that amount. We had been for
years past repealing taxes which pressed upon
industry, and which could not be re-imposed, and there
were other taxes of the same character far more ob-
jectionable than the income-tax. He trusted, there-
fore, that those who wished to carry out the
s 3 stem of improvement of our commercial system at
present in progress would support his proposition for
the renewal for a limited time of the income-tax.
He did not think it advisable to go into the details
of the measure in the course of the discussion on
the Bill as there would be ample opportunities for discus-
sion. He had received various suggestions fot altera-
tions in all the schedules and all supported
by good measures. Having considered the subject
most carefully he had come to the conclusion that the
only practical mode was to continue an equal:and uni-
form rate upon all descriptions of income from whatever
sources derived. With regard to the mode of levying the
tax under Schedule E, he was willing;to enter into dis-
cussion upon the subject, but he believed it would be
found moat convenient to adopt the same course that at
present existed. He thought it would be but right to
continue the exemption of Ireland from the tax as here-
tofore, and he proposed to continue it. He
proposed to renew the stamp duties in Ire-
land for the same term as the income-tax
in England, viz., for a term of three years, and he hoped
the House would come to a speedy decision on the sub-
ject, as, if it should be refused, it would be desirable
that the Hon. Gentleman who would then occupy the
place which he had the honour to fill, should have as
mueti time as possible to prepare Lis financial scheme.—
(Hear, hear.) His Hon. Friend the Member for Men-
troee had asked him to propose a completely new
scheme of finance; why, it was the hardest task that had
been imposed on a Chancellor of the Exchequer. By
whom were taxes paid? Why, the Honourable
Member opposite the other night had said that
the malt-tax was paid by the farmer ; he
thought it was paid by the farmer, and he
had even contended that the tobacco duty was
paid by the farmer, and therefore hij Hon. Friend had not
any right to call upon him to make any retarn regard-
ing those things which were matters of opinion merely.
He had caused returns to be made tip to Jan. last of the
duty collected on articles which we eat, drink, and smoke;
they amounted to 31,821,7981. The duty on manufactured
articles amounted to 2 512,000/., ant on seeds 742,000/.;
all those duties fell on the consumer, the whole amount-
ing to 35,720,000/. The duties on trade, including insu-
rances ,and bill and receipt stamps, were 4,464,906/.
There were paid for locomotion 641,000/., for news•
papers and advertisements, 511,000/e and taken alto-
gether they amounted to 4,200,152/. The tall duties on
property were 12.451,000/. The amount of the
window-tax was 1,856,000/. The local rates amounted
to 30,000,000/. in the three countries. Hon. Gentle

surely the fact he had stated would be con-
sidered more so as regarded the present year.
In that year I opposed the imposition of the income-tax,
for I thought then, as I think now, that the grounds upon
which it was asked were not sufficient. But I stated at
the same time, that if it were to be applied to
reducing the duties upon timber, corn, and sugar, then
I should have been prepared to support it. I will say,
however, that the use which Sir R. Peel made of the
income tax when he got it, fully satisfied him in asking
for it. In the years 1845, 1848, I supported the renewal
of it, and now entertain the same opinion as I did
then, and wishing to carry out that course of commercial
policy, and from which the country has benefited so
much, I again propose the renewal of it for a limited
period. The duties on timber, corn, and sugar have been
reduced, to the great benefit of all the consumers in this
country, the opinion which I have always entertained
fully justifies me in proposing their reimposition. If the
House, however, is not prepared to adopt this
course let me suggest to them what must be the
consequence; there must either be a deficiency
in the revenue or there must be a reduction in the
einitpuedxa to that amount; and I do not believe that
any person who has looked into these matters
can entertain the opinion that out of an ex-
penditure of fifteen millions it is possible to expect
a reduction of 3i millions. If this be not so,
it will be necessary to impose new taxes to
that amount, and I ask if the present disposition
of the country is at all favourable to the imposition
of new taxes? With the common concurrence
of the House of Commons we have been repealing and
reducing taxes which pressed heavily upon the industry
or the consuming powers of the country.—
(Hear, hear.) I do not believe that it will
be possible to re-impose those taxes, but an
the contrary I believe that many still remain on the
statute book which it would be desirable to reduce,
which either in their amount or in their mode of levy-
ing are for more objectionable, oppressive, and unjust
than this. When those taxes have been reduced or
repealed, when duties upon raw materials as well as the
duties which press upon manufactures have been
taken off, when the duties on imports and excise
have been so reduced that the consumer can
no longer be said to be hardly pressed upon, then the
question will arise, whether it will be better to relieve
the consumer still further, or to take off a portion of
the burden upon property. But until that is obtained, and
we have carried out to the full our new system
of commercial policy I hope that neither this nor
another House of Commons will ever refuse that tax
which has been so beneficial to this country.
I do not think it will be advisable that
I should at present go into the details
of my proposal, a further opportunity will
be afforded for that. I have remon-
strances enough against various portions of
the income-tax, suggesting the reduction of sche-
dule A, the abolition of schedule B, the injustice
of Schedule D, and I am perfectly ready to admit that
exceedingly good arguments may be advanced by
various interests against all except Schedule C. But
after all I have come to the conclusion that, under
all circumstances the fairest and justest mode is that of
placing one uniform rate upon all descriptions of income.
A question may be raised also upon the mode of levying
the tax under schedule B, but on a future
occasion, I shall be ready to discuss that
question as fairly as it can be discussed.
But the time will arise for the discussion of these ques-
tions when the discussion of the income-tax comes pro-
perly before the House.—(Hear, hear.) I think,
therefore, that the same course ought to be
adopted in the present year with respect to
that tax that was adopted on former occasions
I have only one further observation to make with re-
spect to the income-tax, and that is—that I propose
for the limited time the renewal of the income-t-tx
should take place; that the same exemption should be
renewed with respect to Ireland as it had hitherto
been.—(Hear, hear, and cries of " No, no.")
Because I believe, after the shock which
property had had in that county, that such a course
would be the wi lest and best.—(Hear, hear.) Added to
that, I think it would be under the circumstances
impolitic and cruel not to make that exemp
tion.—(Hear, hear, hear.) I propose of course
to renew for the same time the stamp duties in
Ireland as heretofore, and I propose to renew
the whole for the term of three years.
I will also ask the House to come to a decision upon this
important subject as early as possible, because it must
be obvious that the financial scheme of the year will
depend upon the renewal or non-renewal of the income-
tax.—(Hear, hear.) If the tax is renewed, then I shall
go on with the other measxres I dropose; but
if it is not, then is will give to those Gentlemen
who will fill the office I have now the honour
to hold, time to consider the propositions they
should bring before the House.—(Laughter and cheers.)
Now, Sir, my Honourable Friend, the Member
for Montrose, asked me the other day to make
a return, or rather, perhaps, a motion, as
I understood him, of the different items of our
taxation, but my Hon. Friend hardly seemed aware that
he had imposed upon me one of the hardest
:asks ever imposed upon the Chancellor of the
Exchequer—(Hear, hear, and laughter)—because upon
this subject the most learned people differed.—(Loud
and continued laughter.) One party stated that he
thought the malt tax was paid by the producer
of barley. Now, lam of opinion that the malt duty
is paid by the consumers of ale.—(Laughter.) Then,
with respect to tobacco, it seems to be thought
that the duty upon it was intrictei upon the
occupiers of land. Never was there a greater
fallacy; why, the fact was, that the duty was upon the
foreign producer. Then, with respect to tithes, a great
difference of opinion existed. It must therefore be clear
to my lion. Friend that he has called upon me to
produce a return to do which the greatest difficulty
existed.—(Hear, hear.) I am willing to state ray
impression on any question I can to the
House, and acting in that spirit I have had
prepared a return of the many items of taxation,
and am prepared to state what that document is to
the House, in order that it may afford Gentle-
men some notion of what course I should pursue.
I have taken the finance account unto January last.
I have taken the gross receipt of customs merely
taking the amount paid in duty. I have taken the same
course with regard to the Excise, making certain
omissions. First of all I have taken the
revenue on articles of food, butter, cheese, oranges,
sugar, and many other thingt, producing an
income of 20,000.000/., then I have taken the excise,
tobacco, spirits, &c., which produced nearly 11,000,0001.,
so that it will be perceived that the whole produce de-
rived from what we eat, drink, and smoke is 31,820,7281.
on gloves, books, opium and other articles of similar
manufacture, the returns were 246,2484 show an advan-
tage on that department of 764,0001. Then he came to
the classes, people of property on whom were levied bills
of exchanges and the costs for leases, and
all the other charges to which land was
liable, and that he found, including property
tax, to amount to 35,100,037/. The trading classes
have their own peculiar burthens—there are bills
of exchange, promissory notes, insurances, and all
the various charges to which a trading community
is liable. .These I find have produced about 4,650,0001.
Then, I think that railways ought to bear
their fitting proportion ;—the ways and means
by them bring in 648,0001., making a total
income from similar sources of 1,491,000/.—(Hear,
hear.) The whole amount of public income derived from
the trading and landed classes is consequently about
12,459,000/., and from parochial rates something more
than 13,000,000/. Now with the 13,000,000/. derived from
parochial rates I have nothing to do. The amount,
then, with which I am justified in dealing is
45,415,0001., so that, in fact, if I were only to
take the surplus, and allow the income tax to die
out, there would be a deficiency instead of a surplus, and
the only sum with which I could deal would be 850,000/.
Hon. Gentlemen would remember the different circum-
stances that prevailed in 1845 and 1848. If the difficulty
was great in 1848, how greatly was it increased in 1849.
If such was the case the greater reason prevails now,
and I am, I conceive, perfectly justified at the
present time in adopting the expedient of 1845.
Having thus stated the general position of our taxation,
I.should wish to say a tew words on a proposal which
I see was brought forward elsewhere, namely, that there
should be an equal or a new division of taxation. Now
I think, in the present state of the House, such a resul

Mr. REYNOLDS rose to ask the Chancellor of the
Exchequer, if it was his intention, during the present
session of Parliament, to propose a vote of money suffi-
cient to pay the depositors in the late savings bank,
Caffe-street, Dublin,:the repective balances still due to
them?
The CHANCELLOR of the EXCHEQUER said it
was not his intention to propose any such vote.
Mr. REYNOLDS then gave notice, that in conse-
quence of this answer he should take an early opportu-
nity of moving that the House resolve itself into a Com-
mittee for the purpose of considering the best means of
effecting this object.
SALE OF POISONS.
In answer to a question from Mr. STAMFORD,
Sir G. GREY said it was the intention of Govern-
ment to introduce this session a Bill for regulating and
restricting the sale of arsenic and other poisons.
THE BUDGET.

The House then resolved itself into a Committee of
Supply; Mr. BERNAL in the Chair.
The CHANCELLOR of the EXCHEQUER then
rose to make his Financial Statement. He said—Mr.
Bernal, often as I have on similar occasions ex-
perienced the kindness of this House, I feel that
I never stood more in need of that kindness
than I do upon the present occasion, for my Hon.
Friend the Member for Montrose has, in addition
to the ordinary duties imposed upon a Chancellor
of the Exchequer in making his financial statement,
called upon me to enter into some accounts of the inci-
dents of taxation for the year. I cannot sufficiently
describe the importance of the proposal which I am about
to submit to the House, and the more than usual difficul-
ties with which I am surrounded upon the present occa-
sion. When the income-tax was renewed in the year
1845, the country was in a state of prosperity which
seemed to justify that renewal. In 1848 matters were very
different, and it is upon the statement of that year that
I have to submit the proposal to the House and to take
its sense. The proposal which was then submitted Ness
that the income-tax should not, if renewed, be extended
to Ireland.—(Hear.) My object is, I may say to come ex-
tent altogether different.—(Hear.) In saying this I
must also observe that the matter with which Te have
to deal is more a matter of anticipation than cr retro-
spect, and the matter which I have now to bring under
consideration is not that which respects the past,
but the future, and the completion of the
report which I have to submit to the Pouse bears,
therefore, in that respect, upon the question- It is true
that the matters with which I have to trosble the House
bear upon four months of the last year, but they in no
respect affect the general question. The question which
the House will be called upon to affirm, just amounts, in
principle to this. As might be expected, the receipts
from the corn-duties had largely fallen off. During the
six months of the present financi..l year those duties
have only been 4i per cent. of the duties obtained in the
following year, and therefore the estimates to be
made up to the sth of April. On that account
will fall equally short. Theintimation which I gave to
the House during the last session was that the probable
income of the country, ue to April 5 of the present year,
would be 52,585,000. 16 was in reality 52,810,000/., and
we have reason to expect that during the ensuing
year it will be 52,656,0001. On the excise,
there was an increase of 14,0551. on the quarter, and
upon the year of 688,000/. I may therefore fairly esti-
mate the expenditure for the future at 50,785,000/., and
hope to make a saving on general estimates of 978,9851,
and on the naval expenditure of 776,000/. I
consequently see my way to an income of
50,154,9001., notwithstanding the remission of taxes
on bricks and other commodities, and may therefore cal-
culate, I think safely, on a surplus of 2,521,0001. on the
sth of April. The customs, I calculate, will produce
2,400,000/. There will be afurther decrease this year,
owing to the passing of the Act last session,whichdid not
come into full operation till the 10th of October, and
parties, no doubt, received their purchases till that
period.—(Hear, hear.) The probable extent of loss of
the full year was estimated at about 500,000/., and the
experience of the year fully justified the estimate.
—(Hear, hear.) In the two quarters ending in Ja-
nuary, the amount of the stamp duties was 245,000/.
less than the corresponding period of former years, and
as far as the present quarter is concerned, I
believe there will be an equal falling off
making 250,0001. for the half-year, and 500,000/. for the
entire year.—(Hear, hear.) Allowing for this reduction,
I take the estimate for the yield of the stamp duties at
6,310,000 L—( Hear.) The taxes and the property-tax I
take at the same amount as last year, aamely taxes,
4,348,000/., property-tax, 5,380.000/. In the Post-office
there will be 10,0001 more this year, namely, 830,0001.
The Crown lands stand upon the same footing as last
year, though I think there will be some slight
redaction of expenditure. The Crown lands then
will yield 160,000/.; the navy receipts will be
262,000/. ; old stores are rather higher than
last year, namely, 480,000/. These items put to-
gether will make the gross income of the whole year
52,000,0001.—(Cheers.) Sir, I now come to the
charges, and here it will probably afford the House
some satisfaction, if I nate that there will be a
decrease in the charge for debt, arising out of a very
large purchase of terminable annuities that has already
been effected.—(Hear, hear.) There will also be some
reduction in the charge of the consolidated
fund. The charge on the funded debt,
including annuities, will be 27,688,000/.
and the charge for interest on Exchequer-bills 404,000/.,
making together 28,092,0001.—(Hear, hear.) The charge
on the consolidated fund will be 2,600,0001., making the
gross charge on the funded debt and consolidated fund,
taken together, 30,692,0001.—(Hear.) The charge for the
army, including the commissariat department, I take at
6,593,9451; for the navy, at 6,537,055/.; and for the
ordnance, at 2,424,1714—(1cer, hear.) There is here
some redaction of expenditure, but there will be no
reduction of price.—(Hear, hear.) The Government
feel that in the present unsettled .state of matters
on the continent of Europe, it would be incon-
sistent with the best interests of the country to reduce
the amount of the existing forces.—(Cheers.) I am
aware that the whole world appears to be in a compara-
tive state of peace, bat it must nevertheless
be remembered that only a few years have
elapsed since we saw some millions of men under arms
in the very centre of Europe.—(Hear, hear.) lam free
to confess that of late years nothing has occurred to
disturb the peace of this country, and I have
certainly never been alarmed on that account
at the circumstances that were passing around
us, bnt there is the widest difference between unneces-
sary alarm and an absurd economy.—(Hear, hear.)
Those who are best acquainted with these matters know
that a great many of our arsenals are not quite in an effi-
cient state of defence, and therefore any reduction of our
prices would involve a responsibility which we are not
prepared to encounter.—(Hear, hear) For my part
my conviction is this, however strong, or however just
and general the feeling for economy and a
reduction of expenditure may be in this House,
it will still be the duty of the British Le-
gislators never to leave their country in an unprotected
condition.—(Cheers.) Sir, last year, after certain reduc-
tions had been made, the estimate for both services was
20,012,000/. It will probably this year be 19,555,000/.
Therefore, deducting the vote taken last year for naval
excess, and the absolute reduction in the expenditure
of this year under the three heads of naval and
military services, there will be 246,000/., or nearly a
quarter of a million, and the reduction would have
been more but for two causes, some of which were
of a permanent and others of a temporary
nature. Hon. Gentlemen will remember that the First
Lord of the Admiralty announced last year that it was
thought advisable, for the improvement of the condition
of the sailor, that the allowance of grog should be

stopped and money compensation given. It was found,
also, that the provision allowed to the navy was
not so great as in other branches of the naval service,
and it was thought desirable to improve the condition
of the sailor in those respects. Gentleman who sat on
the Committee on army estimates will also remember
that a question was raised as to the rations allowed to
the soldier on service abroad, and that alterations were
recommended. The additional charge which arises in
this respect is 60,0001. These two items, then, have
occasioned an increased expenditure of 140,0001. There
are some small additional charges, which are only of a
temporary nature, arising from annuities, from the fact
that this year includes one day's more pay, and also
from annuities chargeable on certain lands belonging to
the Ordnance in Ireland. The Miscellaneous Estimates
voted last year amounted to 4,650,0001. Of course it is
impossible for tee to say what the amount of the Miscel-
laneous Estimates will be this year. There will be this
year,
also, charges of a temporary nature which I
take from these estimates which they
havepropgse
notto borne in former years. I propose
that the expense of teking the census, which in former
years was borne by the local rates, should he included
in the estimates, that being an object of public interest
which it is quite fair and reasonable should be paid out
of the public Exchequer.—(Hear.) I believe the expense
will be 110,0001. I propose, then, in round numbers,
leaving room for any alterations which may be
made in the course of the year, to talk.) the mis-
cellaneous estimates at 4,000,0001. for the year.
I estimate the probable expenditure then at
50,247,1711., and taking the income to be as
I have already stated there will be an estimated surplus
of 1,892,0001.—(Hear, hear.) The first point which I
will bring to the consideration of the Committee is to
show how these estimates bear on the main

as this would tie difficult to arrive at, because I appre-
hend my Hon. Friends behind me are anxious to remove

duties fr.'om articles of consumption and the material: Of

raw manufactures, and re-impose them directly upon the
the accumulated property of the couutry—(Hear)—
while Honourable Gentlemen opposite, judging from
from what they say, will be equally anxious to remove

. -
taxes from property, and improve them in some
other shape.—(Hear, hear, hear.) I do not think

therefore that any large scheme of this sort would mee
wi;h the general favour of the House.—(Hear, hear.:
An Hon. Friend of mine has also observed elsewhere

;hut the surplus we have in hand results from an increase

in our taxation.—(Hear, hear.) Now, Sir, I do not
think this is the case—(Hear, hear)—but this Hon.
Gentleman followed up his remark with a proposal that
there should be a general change in our mode of levying
the taxes.—(Hear, hear.) It may be said, however, of
finance as of politics, that sudden revolutions are inju-
rious, though in 1842 I agreed to a change in our fiscal
system, but the policy which was than commenced I
believe is now firmly established, and instead
of reversing it we ought to pursue it year by
year, until those principles propounded in 1842 are fully
developed.—(Hear.) That was the course Government
had followed ever since it had come into office,
and I believe it is the course best calculated to

men would ther,fore see how large a portion of the taxes

of the country was derived from the comsumer, and while
those taxes were reduced, they were in general, in con-
sequence of increased consumption, more than IN -
covered in a very short space of time. Having thus tact
as far as he could the request of his lion. Friend behind
him, he would allude to some proposals which had
been made elsewhere to make a great reduction of
taxation, and to trust to chance for making up the
deficiency. He could not accede to the proposition.
Neither in commercial nor in political philosophy
could they afford to have a revolution every year.--
(Hear, hear.) The policy of 1842 was firmly established,
and it was their duty to steadily pursue it, and to
follow it, land that was the course the Govern-
ment had determined to adopt. He had stated
that the probable surplus would be 1,890,0001. occasioned
by an increase of income of 139 0004 and a de-

crease of expenditure of 3,900,0001. He proposed,
should the income-tax be continued, to make some re-
duction of our debt, that was the first claim on us. In
the course of the last year they had paid off the
amount which they had borrowed in the year 1848,
and the interest on it, viz., 2,330,0004 Ho thought
they ought never to start on a financial year with a
less surplus than 1,000,0001, which surplus he pro-
posed to maintain, which would leave a surplus still
available for the reduction of taxation, and he had nu-
merous applicants during the last month, each calling
for the total repeal of a tax which would more than

absorb the whole surplus. He had determined
that, on the whole, it would be advisable to

reduce thoso taxes which bear on the ' health

of the community; he, therefore, _ proposed a
certain alteration of the window duties. As those

duties _ amounted to 1,836,0001., the tots' abroga.

tion of them would absorb the whole surplus, and
would be unjust to others, ho proposed to give a con-

- - -
siderable relief in that tax, because he believed it pressed
harder on country houses than on houses in town.
and he professed to relieve them.—(Cheers and laugh•
ter.) Except as to the mode of assessment a great dt al
might be said in favour of retaining the tax, as
one to which people were already accustomed
(A laugh) and to which existing interests

question :which I have to submit to it, viz., the.
renewal of the income-tax.—(Herr.) The amount of
the income-tax may be taken in round numbers at
5,400,000/. L the Committee refuse the vote which I
am about to submit to tbem, there will be a falling off
in the revenue of 5,500,0001., that sum including
100,0001., the amount of the reduction under the
Stamp Act cf last session. Now, deducting that from
the probable amount of surplus revenue, which I have
stated at 1,890 0001., there will he a deficiency to the
extent of 3,61t),000/. In the ensuing year it would not
be quite so much, because halt of the income-
tax for the ensuing
.year is yet receivable, viz.,
2,; 000/ therefore, in the ensuing year, the
deficiency would amount to 910,0001.; but in the subse-
quent year, and every year tqereafter, supposing there
be no improvement in the revenue, and no reductions
made, the excess of expenditure over revenue would be
what I have stated in round numbers 3,600,000/.
When Sir Robert Peel proposed the renewal
of the income-Sax in 1842, the House would
remember he proposed it on the assumption that
there would be a deficit for the year of 2,100,000/. Now
if that was a sufficient ground for reicaposing it in 1842,

had accommodated themselves. The hou; property.
then, had already been taken off, the house

duty, and the brick duty, and therefore he he not
think this property had a primary claim to relief.

Be admitted that that mode of levying the tax was ob-
jectionable, as being levied on every opening for
the admission of light or air, and, there-

Fore, pr( ducing disease. The present tax im-

posed on houses according to the number of
windows, he proposed to abrogate altogether the present
mode of levying that tax, and to substitute for it a tax
levied upon the value thereof, and to apply it

:o all new houses. The size of a house was no

test of its ♦alue, but its rental was, and he proposed

to lev4 instead of a window-tax a tax Upon the
value of the house, but applying it to all new

LONDON, MONDAY EVENING, FEBRUARY 17, 1851.

houses, he propo,,pd to modify it witl, retturd to rxist-
ing houses. A house in a fashionable square would
under this system, pay more than one
in an unfashionable part of the town. The proposal was,
that upon all new houses:under the value of 201. a year
should be exempt, but above that value they should bring
a certain per centage, that all above that should pay a
certain per centage. That all existing houses of
less value than 201. a year should be exempt;
that all above 201. a year should pay two-thirds
of their present amount of window-tax, that existing
houses of greater value than 201. a year, paying now no
window-tax, should pay two.thirds of that amount of
rate, and that new houses should pay a rate of one
shilling in tt sr pound.

RESTOR Tro nf the ENO-118H FLIERARCHY
A fourth edition of the Tablet of Saturday, contains
the following
" ADDRESS OF THE CATHOLIC ARCHBISHOP AND CLERGY
OF AIIMAGH TO HIS EMINENCE THE CARDINAL ARCH•
BISHOP OF WESTMINSTER.
" Most Eminent Lord Cardinal,—We, the Catholic
Archbishop and Clergy of Armagh, beg to present to
your Eminence, and, through you, to the Catholics of
England, the assurance of our heartfelt gratification
and fraternal joy on the restoration of the Catholic hier-
archy in England, as well as on the high individual
honour with a hick that inestimable benefit has been as-
sociated in the person of your Eminence.
" indissolubly united to our Catholic brethren in Eng-
land. not by the bonds of a temporal establishment or
the enactments of human legislation, but as members of
the one fold under the one shepherd, but as branches of
the same mystical vine, as the disciples of Him whose
law fuses into the same body every national and politi-
cal difference, every social or pasty prejudice, giving to
the unity it imparts the strength and the permanence
of its own immortal attributes, it is with profound emo-
tion of gratitude to God, and unspeakable delight at the
spiritual advantages of our brethren, we have witnessed
the realisation of a measure so admirably calculated to
promote the glory of the Divine name and the salvation
of web', as 61.tt which has recently been adopted by the
bounty of the Rely See, and which forms the subject of
our present congratulations.
" The joyful summons of the Sovereign Pontiff to
your long-prostrate Church sounded in our ears like
the voice of the prophet to the desolate daughter of
Sion to arise from the dust where she had lain so long
in mourning and abjection, to wipe the tears from her
cheeks, and to resume once more her nuptial rope,
and the ornaments of her bridal day; and the touch-
ing recollections of the past when she had been
so highly favoured by her heavenly spouse, came
thronging uu our minds, mingled with the inspiring
hopes and prospects that indicate, by no obscure or
doubtful auspices, the glory of her future destination.
And well, my Lord, did it become the discriminating
justice and benevolence of our Holy Father, when
thus raising your portion of the Catholic Church to the
dignity of her former position, not to forget the merits
of the able and intrepid champion who stood by her
in the hour of her sorrow and desolation, to defend her
purity and assert her rights—whose virtues and talents
have only derived a brighter lustre from the ordeal of
fanatical hatred and invective through which he has
lately passed, and whose devotedness to her in her suf.
ferings and humiliations so well deserved the honours he
now enjoys in the hour of her restoration.
" That a measure so liberal on the part of the Sove-
reign Pontiff, and so loudly called for by the social posi-
tion and increased numbers of the English Catholics at
the present day—a measure, 'he want of which was so
frequently urged as an argument against their liberation
long previous to the Emancipation Act—that such a
meaure should be received with the outburst of indig-
nation and sectarian crei.zy which has shaken the whole
social fabric to its centre —that it should be made he tib-
ject of those revolting and sacrilegious pantomimes, it,
which not only all the decencies of social exieteece, but
all that is sacred in religious rights, have be, ILI so groseiy
outraged and caricettared, would appear a moral entente
of no easy solution, had we not incontestable evideece of
►he fact, that those whose duty it was to calm the fury of
the popular passions—to dispel the mists of falsehood
and misrepresentation, have been the foremost in
evoking the moral storm, stirring up all that is foul and
virulent in the lowest depths of bigotry and fanaticism,
and scattering on every side those fire s of sectarian en-
mity and party v.eirfere whose scathing effects may be
traced in the ruin and desolation of every country in
which they have prevailed.
" That the Legislatui e of the country will listen to
this trantic cry for persecution—that it will lower its
high func.ions by an attempt to stigmatise and de-
grade, which would not tall to reset on itself—that,
trampling on the wise and equitable enactments of
the past, it will recommence the war of intolerance
and bigotry against so many millions of her Ma-
jesty's subjects, we can scarcely permit ourselves to be-
lieve. But whether it may adopt any aggressive policy
of this kind, in compliance with the clamours of the
violent, or, yielding to the suggestions of the more
subtle enemies of religion. attempt a persecution of a
darker and more fatal character, by endeavouring to
fetter the liberties of the Church; or, under the guise
of friendship, to introduce a sacrilegious and corrupt-
ing influence where the Spirit of God alone should
preside and operate, your Eminence and all the
Catholics of England may confidently depend in either
contingency on the deep sympathy and efficient co-
operation of their Irish brethren in defending her rights
and maintaining her independence. The martyr's crown
and the chains of the confessor are the ornaments and
the trophies of the Church; but the titled bondage, the
meretricious wages which would subject her to the mani-
festoes of a Prime Minister, or the decisions of a Privy
Council, would be a calamity more formidable than the
re-enactment of the penal code.
" The spirit which struggled for centuries in the cause
of civil and religious liberty without compromising a
principle will not tamely suffer, at the present day,
the fruits of its sacrifices and its sufferings to be
wrested from it, but, should a fatal necessity require
it, will be found to join in the common contest with
a devotedness not unworthy of so sacred a cause, or of
the soul-stirring recollections and heroic examples by
which it is consecrated and endeared in the memory and
the heart of Catholic Ireland.
" But God forbid that such a necessity should ever
arise. May He rather, in His mercy, inspire our rulers
with the wiser as well as the loftier policy of respecting
the rights of conscience in all the subjects of this
realm, reserving inviolate those principles of civil and
religious liberty which our gracious Sovereign Si) nobly
vindicated during the late agitation, by the public decla-
ration of her determined adhesion to them; and may
they thus contribute to place the stability of the throne
and the permanency of the empire on their surest loan
datiou—the gratitude and confidence of a happy and
united people."