The Sun.
London, England, 1834-07-26 00:00:00

V

tation, when he calculated on an addition of 250,0001. He
thought there was every reason, to believe that the duties on
tea would produce this increase under the new system. He
felt confident that tea would be cheaper under that system
than under the old one—( Hear); and a reduction in theprice
of tea must lead to a consequent increase of consumption, and
of duty, which he believed he did not overrate at 250,0001.
Deducting these sums from the charge, the surplus would be
increased to 1,620,000/., as follows :
Original surplus
Bank 120,000
lour per Cents.
Tea

Surplus. - Z1,620,000
(Loud cheers.) It might here be proper for him to state with
reference to the sum to be received from the Bank, that though
he had not entirely, he should rather say, formally, concluded
any arrangement with the Bank of England for the repayment
of one-fourth of their capital, which must be paid before the
sth October next, yet it was in so forward a state of progress
that he thought the effect of it would be not to reduce the sur-
plus more than 1,2001. a-year.—( Hear.) He now wished to
call the attention of the House to the consideration of some
particular duties. During the course of this session and the
last, great complaints had been made of the increase in the
.consumption of spirits, and in the number of persons habi-
tually drinking raw spirits, as well as the great increase of
shops and establishments splendidly furnished for the purpose.
—( Hear, hear.) He regretted the evil ; but it was not his
intention to propose any increase in the duties on spirits.
Any Gentleman who had attended to questions of finance must
well know that increasing the duty on spirits would do no
good whatever either in the shape of increasing the revenue
or of diminishing their consumption.—( Hear.) He was not
one of that school who imagined they could produce morality
by, taxation. But when it was practicable, when a case
presented itself to him in which an increase might be made
to the revenue without at the same time increasing immo-
rality, that was a case on which he might most justifiably act.
It was perfectly well known, for the knowledge was the result
of many experiments on the subject, that increase of duty on
spirits was not always calculated to produce an increase of
revenue ; as that increase operated powerfully in the en-
couragement of .illicit distillation and smuggling. But
with respect to the duty on licenses for the sale of spirits,
he believed that the House would agree with him, that those
licenses would hear an increase of duty, which increase of duty
would not be liable to be attended by the same results as an
increase in the duty on spirits themselves. What was the
state of the law at present with respect to the duty on these
licenses ? 'I here were three classes of those duties--the first
class was that of wholesale dealers not allowed to sell less than
two gallons, or to consume on the premises ; the second class
was that of the retailers dependinr, on magistrates' licenses,
and varying according to value of house from two guineas to
ten guineas ; the third class, which was peculiar to Ireland,
consisted of licenses to persons previously licensed to sell gro-
ceries. He did not mean to touch either the first or the last
of those classes, as he did not think that either of them could
well bear an increase of duty. But on the third class, con-
sisting of retail spirit dealers, an additional duty might, he
was persuaded, be levied without disadvantage, if,not indeed
with great benefit to the public. If the effect of such an in-
crease in the duty on spirit licenses of retail dealers were to
reduce the number of public-houses, which he scarcely
thought would be the case, the diminution of revenue thereby
occasioned would be amply compensated by public advantages
of another description.—( Hear, hear.) After some conside-
ration it appeared to him that licenses for the retailing of spi-
rits in England would well bear an increase of 50 per cent.
The effect of this additional duty would be to increase the re-
venue by 160,0001. The amount of revenue derived from
the duty on retail spirit licenses, being at present 336,3441. viz.
No. of Licenses, 38,500
Ditto 26,205
Ditto 3,700
Ditto 2,154
Ditto 3,879
Ditto 2,472
Ditto 4,700

81,610 £335,344
It was also his intention to propose another alteration of duty
on licenses, in which he hoped that he should again meet with
the concurrence of the House. He meant to propose making
a difference in the duty on the licenses to those beer-houses in
which the beer was drunk on the premises, and the duty on
the licenses to those beer-houses in which the beer was not
drunk on the premises.--( Hear, hear.) At present the duty
on licenses to all beer-houses was two guineas. It was his
intention to raise the duty on licenses to those beer-houses in
which the beer was drunk on the premises to three guineas,
and to reduce the duty on licenses to those beer-houses in
which the beer was not drunk on the premises to one guinea.
(Hear, hear.) The number of licenses granted to beer-shops
was at present 34,976, producing a revenue of 73,4501. From
the change which he had stated it was his intention to propose
in the duty on these licenses, he expected that the revenue
would derive an increase of 35,0001., it being highly probable
that the reduction of the duty to one guinea on the licenses
for selling beer not to be drunk on the premises, would induce
many persons to 'take out licenses of that description ; while,
on the other hana, the increase of the guinea in the duty on
licenses for selling beer to be drunk on the premises was not
likely very much to diminish the number of licenses issued for
that purpose. The- effect of the propositions which he had
stated, namely, the increase of the duty on the licenses for
retailing spirits, and the variation of the duty on the licenses
for selling beer, would be to increase the surplus revenue to
1,815,0001., viz.,
Present surplus £1,620,000
Spirits
Beer

£1,815,000
He now came to describe the reductions of taxation which he
had already proposed, and which he was now about to propose.
The first, and by much the largest of these, was the reduction
which he had already proposed of the house-tax, amounting to
1,200,000/. There was then the measure known by the name
of the Customs Bill, which had been brought in by his Right
Hon. Friend the President of the Board of Trade, and which
contained a number of reductions of duty on various imported
articles, chiefly used in our manufactures, into the details of
which it was unnecessary for him then to enter ; but the whole
amount of which he might state at about 200,000/. The re-
venue arising from the duty on starch had fallen off very con-
siderably, for although it was an article in considerable use in
our manufactures, yet the duty was subject to very considera-
ble drawbacks, and a quantity of potatoe starch, which was
not subject to duty, was made, and answered all the purposes
of the genuine starch. By relinquishing the duty on starch,
which it was his intention to propose, the revenue would lose
about 75,000/. Another duty which he meant to repeal was,
the duty on stone bottles and sweets, the produce of which was
6,000/. He now came to the assessed taxes. The duties which
he proposed to repeal were as follows, viz.:—
Estimated
Rate of Duty Loss by
Repeal.
£. s. d.
On windows in farm-house, occupied by
tenants under 2001. a year, or by owners
under 1001. a year, and not having an in-
come exceeding 1001. a year from any
other source
On husbandry horses, used occasionally for
riding or drawing untaxed carriages, by
tenants of farms under 5001. a year, or
owners, being the occupiers of farms under
2501. year, and not having an income ex-
ceeding 1001. a year from any other source.
The present exemption only extends to far-
mers not exceeding 2001. a year, and hav-
ing -so other source of income but their
farms
On husbandry horses used occasionally for
other purposes, or let occasionally to hire.
Husbandry horses are exempt, but are
liable to a duty of 10s. 6d., if used in draw-
ing coal, gravel, &c. ; or if occasionally let
for hire 0 10 6 2,000
On horses used by bailiffs, shepherds, or

herdsmen 1 8 9 2,000
On shepherds and herdsmen's dogs
On male servants under 18 years of age, pro-
vided they have a legal settlement in the
parish where hired 1 4 0 20,000
On one riding-horse, kept by clergymen, or
Dissenting or Catholic ministers, whose in-
comes are under 1201. per annum. At
present the exemption is confined to clergy-
men of the Established Church, with an
income not exceeding 601 1 8 9 3,000
The Bachelors' duty (additional 205.) on
male servants kept by Roman Catholic
clergymen
On post-horses used occasionally by licensed
postmasters in husbandry, and for drawing
manure, fuel, &c. An innkeeper is liable
to a duty of 10s. 6d. if he use a post-horse
occasionally in drawing coals, hay, or corn,
for his own use 0 10 6

75,100
Another reduction which he intended to propose was not com-
prehended in assessed taxes, but belonged to the stamp duties.
It was a small duty, but it was one which produced a great
deal of irritation and violation of the law. He alluded to the
duty on almanacks—( Hear. hear)—which in England was
Is. 3d. each, and in Ireland 9d. and 6d. each, producing a
revenue of 25,0001. The whole amount of taxation thus re-
duced would be 1,581,000/., viz. :
House Tax £1,200,000
Customs Bill
Starch 75,000
Stone bottles and sweets
Assessed Taxes
Almanacks 25,000

X 1,581,000
He had already stated that the present surplus, with the addi-
tion of the increased revenue from the augmented duty on
spirit and beer licenses, was 1,815,0001. Deducting from that
sum the whole amount of taxes rethiced, viz., 1,581,0004 the
effect would be to leave a surplus of 235,0001. He had, how-
ever, stated this account in a most unfavourable manner for
himself. He had included in the charge 400,0004, which was
applicable to the present year only ; and, therefore, if he stated
as the result of the permanent balance that it would leave a
surplus of 600,0004, he believed he should understate the
amount. But looking to the present year only, there would be
saved nearly half the interest on the West India grant, say
350,0007., and there would only be to be deducted from
the receipts half the house-tax, or 600,0001., making to-
gether 950,000/. The balance, therefore, to be calculated
upon for the present year amounted to 1,185,000/. With this
surplus we were in a state to try the experiment whether, in
one important article of revenuer we might not venture on a
certain reduction of duty, with a fair expectation that such