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

THE SUN,

ngsin reeensidsring their Bedeet—(Hew., hear, end
liughtee)—and I need not remind the House that we
have pre,:ssdews given for reconsidering it Budget by the
Right Item Gentleman, not only threeiold precedents,
but instencen 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—(A Is ugh)—and from meeting as 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
brethren.—(Hoar.) 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 106,000,000/. 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 have 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 eirrying 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
Hon. Gentleman concluded by proposing his amendment,
as follows: —" That, in any relief to be granted 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 motion 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 in 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 from 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 thick the Houourablit
Gentleman serious in making such a proposition when
tho House was asked to consider the financial arrange-
ments for the year. It seemed to be a " financial
exercitatiou" 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. Laboui;
there) put it to Hun. Gentlemen opposite whether more,
relief would not be afforded to the landed interest, espe::
dally the farmers, by the remission of the window duty,
than by 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 compare 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 far-
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 besides
it muss be recollected that few farmhouses were rated
at 201. a year, so that the exemption from the house-
tax would apply to a large extent. There was an
advantage of the window-tax to which he could not
help adverting, namely the effect on the moral habits
aad 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. Tim Noble Lord,
in bringing forward his motion the other day to encou-
rage the 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 great value
of the reduction in the window duty, end wished the
Chancellor of the Exchequer were present to hear the
result of the experience obtained by those interested in
the model lodging-houses. The Streathaua•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 701 a year, adding 255. a
year to the rent of each set of apartments. Tho removal
of the window duty would permit a reduction of rent
from 7s. to 6s. 6d., and so on."

mighta,ptinesr
sh oe ftlbenefitsraenosc congratulatetrusted
but
theit
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itite,
wremittingtherefore,
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anodnurdessvre:
great
areexu
also upon the most defenceless and most numerous class
of the community. The Hon. Gentleman had brought
forward four proposals on the presentt occasion, but he
tdoidsonhomt
iutntdheermstatondthhe
imcontsoidesraay that
naotf beth e
Hacetueasellyer meantthat
he asked the House to vote for them as a substitute for
the financial proposition of the Government. His Right
Hon. 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 House to consider was, would they :tempt 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 bo a practical one at all.—(Hear, hear.)
Toe 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 dime
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; buto
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 iu this country. Of course, it ought—no one
denied that proposition; and, therefore, why discuss it?
Had the Hon. Gentleman adhered to the fires 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. He 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 themselvei
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.) Ho was
not surprised, therefore, that the Hon. 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 bei-n the buoyancy of our trade and
commerce that there had been an excess of revenue of
other s,ooo,oool.—(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—(llear, hear)—while, at the
seine time, in the midst of convulsions abroad, there had
been a period of remarkable political tranquillity and
contentment at horne.—(Hear, hear.) He did not deny
that there existed what he trusted would be emporary
distress among the owners and occupiers of land; but
periods of distress quite as severe had occurred at least ,
three times since 1815, under the system of protection. -7
(Hear, hear.) Indeed, there existed before the late
change in the corn-laws many symptoms which went to
show that, even had that alteration not taken place, see
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 hut 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
to the reduction of the timber duties, or the duties on
coffee. If, however, he supported the reduction of those
duties, it was quite clear thep Hon. Gentleman had not
one penny to spend for the special relief of the agricul-
tural interest.—(l/ear, hear.) He would not now enter
upon a consideration of the coffee or timber duties, but
would simplx, remark that the remission of the timber
duty
hwould
greats id
enaol
oaf Small
e
de
Thos
question before the House was, whether they would gc;
into Committee to enable his Right Hon. 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 cccasion into a discussion of
those large considerations that were connected with the
general condition of tile agricultural interest. "Suffi-
cient for the day is the Budget thereof."—(Great
laughter.) lie 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.?rfectly satisfied in his own mind that the proposal of
the Government was one satisfactory to the country at

large.—(Hear, hear.)
Mr. GLADSTONE said there were now two plans
I before them, between which they had to choose. There

LONDON,

was the plan of the Right Hen. Gentlemen the Chen-
cellor of the Exchequer and that of the Hou. Menthe:-
for Buckinghameldrz, which latter appeared to him
vague and shadowy. Regarding those two pleas, he
stood ia the unfortunate predicament of not being per-
fectly satisfied with either.—(Hear, hear.) He hoped
that, in this difficulty, they would hear the reasons he
had to assign why, not 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 oommer-
(dal 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 wore 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 acquiescence of the agricultural
interest to the change which had been effected,
ho would say now as he hid 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 commuuity.—(Hear, hear.) 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 DO Al 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 sadsfied with that of the
Member for Buckinghamshire. He 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 articles 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
firrinciples were applied upon a scale so narrow.—(Hear,
theme) In 18,42 r, 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 ienewal 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 coffee 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 notarise on account of the window-tax. He
did not object to the removal of that tax, because it was
bad in its kind. It was, is fact, a house duty in
respect of windows, and he considered that a
bad tax.—(Haar, hear.) He considered a house tax
in respect of value a good tax, because contingencies
might arise when they would require to draw largely
from the fountain of a house-tax. With regard to the
income-tax, one or other of two alternatives must take
place. They must either adjust the schedules applicable
to personal incomes,, and those 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 fail, 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 be 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 lion. 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 erne of emergency
they could not extend it in consequence of these exemp-
tions, and it would, therefore, for the purposes of addi-
tional revenue, bo 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. He 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 ho understood the Honourable Gentleman,
and if he was wrong he hoped he would correct him,
ho 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 1,150,000/. 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
1,860,000/. That was the Budget of the Hon. Gentle-
man. [An Hon. Gentleman suggested the lunatic asy-
lums.] There is no room for tttem.—(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 ineome 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 ho heard the speech of the
Fight Hon. Gentleman 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
agricultural class, and keep himself free to'cleal 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? He held- out no hopes
fdr the future. LTe 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, hear.) If the Hon.
Member wanted any reason for bringing forward his re-
solution, it was afforded by the speech of the Right lion.
Gentleman the Member for Taunton. Ile 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
i3uckingharrishire 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-
jset 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 expresaivo
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
to carryout this system. The exemptions,
which the GovernMent had made 'in, reference to taxa-,
tion bad afforded a precedent for 'the motion
one
had
been made. The. Government had relieved 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 befoie the House did not go so far as tercall
upon the House to relieve the distress existing ntsiongst
the agricultural classes ; it only asked them to inquire
into the cause of the distress. Nor, 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 got 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 IoW 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 oldies of the
farmers for relief, they induced the agricultural classes
to adopt a course 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
tvbich would make him despair of success, and if in con-
h
iequerce he, either in hise own person or through the
agency of others, adopted a course which would de.
rciveeretdhiet,Gwoovuerldnmthenist
beof a
thestiarotewecrfotfhliinpghsolwd illicghth gentle-
e pub-
m in that House, anxious to sustain the honour and
;haracter of the country, would be pleased to see?—
Hear.) It was true they might defeat the efforts of
Itie farmers, but this, instead of making them weak or
powerless, would make them strong for the purpose of
,shouour.—( Hear.)
Mr- ALCOCK had listened with great interest to the
!marks of the Hon. Member for Buckinghamshire on
ie subject of the malt-tax. Last year the lionoprable