The Sun.
London, England, 1851-07-01 00:00:00

TUESDAtt EVENING,

7 I_ 'f

formal announcement was ma le in order that all similar
discussions might be terminated for this session? lam sure
the Hon. Member for Montrose and his friends cannot have
forgotten that announcement of the Secretary-at- War ; and I
am quite as certain that the lion. Member and his Friends
mean to hold the Government to its engagement—(Hear,
hear.) The motion of the Hon. Member for East Surrey,
though it was of itself ef a very extensive character, did not
satisty Ministers. The Right Hon. Gentleman, the Secre-
tary-at-War met it by asking what use there was for so
partial and limited a proposal. " Ministers have deliberated
well on this question, and the Right Hon. Gentleman the
Prime Minister has given you hints before, but as you press
me, I tell you the measure will be comprehensive, and not
partial and . limited like this"—(Hear.) Such was the
language of the Secretary-at-War. Ministers are pledged to
deal with the subject in all its ramifications—they are
pledged to bring forward a complete and comprehensive
measure, and to the financial measure the Noble Lord pro-
poses to add a political experiment, and all to be discussed
in the first week of February next.—(Hear. hear.) Surely,
Sir, with such a prospect, it would be just as well to keep
hold of 1,800.000/. of revenue if we can without disappoint-
ing what I acknowledge to be the legitimate expectations of
the commnity with respect to the remission of the window-
tax, which, so far from questioning, is a part of those
measures I wish to recommend for the adoption of her Ma-
jesty's Government.—( Hear, hear.) Well, then, Sir,
the motion which I have put before the House does not
pledge Hon. Members to much more than to a very
salutary principle in our financial arrangements ;
but I should be ashamed of myself it' I attempted to conceal
the course with regard to which we are willing to support
Ministers if they zealously pursue it. We are willing to
support Ministers in a complete repeal of the duty on win-
dows. We do nut wish in any way to interfere with that
arrangement—an arrangement the wisdom of which I am
not here at present to challenge.— (near.) But whether it
be wise or unwise, expedient or inexpedient, I think in
equity it is perfectly unobjectionable.—( Hear.) But, Sir,
with regard to the measure before us, which is virtually a
measure of partial commutation, I should wish to see Go-
vernment transform it to one of complete commutation.—
(Hear.) I think, though we had not a surplus, that the en-
gagement of being relieved from an odious tax ike the win-
dow-duty, at the same time that the revenue does not suffer,
is an important consideration, and still more important that
the inestimable instrument which the Chancellor of the Ex-
chequer has re-introduced into our financial scheme should
not be wasted for comparatively trifling and secondary pur-
poses. (Hear, hear.) With regard to the duties on timber
and coffee, I must again repeat, in a manner the most de-
cided, that in expressing a hope that Ministers will not
persist with these measures, I am offering no objection
to them on the plea that they are customs duties.—
(Hear, hear.) I discard all those principles of financial
usages which would hold out customs duties as the only
duties which ought to be encouraged. I feel that the revenue
of a country like ours must be raised from various means
spread over a large surface; and it is only because I believe
there is no surplus to supply the vacancy which will be
caused by those remissions that I hope Ministers, under the
circumstances, will not persist with what I consider impolitic
propositions. At the same time we are prepared to support
a measure which shall permit the British shipowner to
build his ships in bond with materials free of duty, and
in fair competition with the foreigner who brings his ships
ready made into this country. In saying this, I beg to
state that the loss to the revenue, under these circumstances,
will not be, in my opinion, of any considerable amount. I
have taken great pains to inform myself on this point, and
have availed myself of the information of men most quali-
fied to judge. I think they assumed that the loss by the
remission of the duty on timber would be about 284,000/.,
and I think I can guarantee to the Chancellor of the Ex-
chequer that the odd 84,000/. will be all that he will lose by
permitting British shipowners to build their ships in bond.
It would be not so much a remission of taxes, as an act of
political justice. These are the measures which we are
anxious to see Ministers undertake, assured of our support it
they pursue that course which, according to my observation
and belief, their better judgment once impelled them to fol-
low.—(Hear, hear.) 1 see a smile on the face of the Presi-
dent of the Board of Trade when I talk of giving Government
our support in carrying these measures, as much as to say
that, though we would support them in these measures, we
would hold back in our support if they were threatened with
a vote of censure from Hon. Gentlemen behind. I can
assure the Right Hon. Gentleman he is mistaken. When I
say we shall support the Government, it is not merely in
carrying these measures, but also against the menacing con-
sequences he anticipates, and without taking advantage of
any discontent of any section of his followers.—(Hear.) We
would support them because their cause would be that
which we believed necessary for the interests of the country.
Five minutes more, Sir, and I shall have done. After all,
what is the question at stake? It is the public credit of the
country. That is the real question ; and it is not to be to-
lerated that a Ministry, acting under a feeling of false shame,
should be encouraged in pursuing measures the tendency of
which is considerably to injure the public credit of the
country. I beg to remind the House of this important
consideration. We are so used to the blessings of public
credit—we live in an atmosphere and in a world so com-
pletely influenced_ by, it, that we are not so apt to con-
sider what would be the consequences of any injury
done to it. I was reading to-day an account, by one of
the most eminent publicists in existence, of a recent visit to
this country, and I was struck with one sentence, the justice
of which I run not prepared to acknowledge, but which I
think is worthy the consideration of the House, He says,
" Things have changed in Englind as everywhere else, and
property is not so secure as it was, nor public credit as
sacred." Now, I believe the eminent writer was misled by
symptoms which, though superficial, might mislead a fo-
reigner, however able and experienced; but the observation
is one deserving attention, and I think it becomes the House
to consider how dependent public credit is on the conduct
of Parliament. We know well that the resources of Eng-
' land, though not inconsiderable, are inferior to those of
many countries which do not occupy the position she
does in the eyes of mankind. We were often told by
Honourable Gentlemen opposite, when members of the
Anti-Corn Law League, that there was scarcely a
raw production used in our manufactures which was
not imported from foreign countries. We know well that
the most celebrated diamond in the world, which blazes at
this moment close to us, within the crystal walls of that
enchanting palace, which the enlightened taste and pre-
scient philanthrophy of an illustrious Prince have raised to
the glory of England, and the instruction of two hemi-
spheres—we know, I say, that that diamond was never
found within the dominions of the illustrious Consort of that
Prince, our Sovereign Lady the Qaeen ; and we know that
if all the geologists in the empire were to explore with their
hammers the rocks and hills that surround us, they would
not be successful in producing one ingot of that metal, the
thirst for which, as the poet tells us, has produced so much
misery to mankind.—(Dear, hear.) I was, Sir, somewhat
amused, and not a little astonished, with a statistical work
which I met with the other day, and which professed to
catalogue the resources of the principal dominions in the
world. I remember it stated that the revenue of Russia,
whose gigantic destinies menace as it were the coming gene-
rations of men, is not so great as that raised by the English
excise. Then came the ancient empire of the Kaisers, with
its triple kingdom of Bohemia, Hungary, and Lombardy,
with a revenue not exceeding the amount raised from the
stamps and taxes in this country—those taxes which so de-
light the Chancellor of the Exchequer, and those stamps
that so perplex him.—(Hear. hear.) And, strange to say,
the revenue of Russia, that mighty power, whose disci-
plined array only last year frightened all the capitals of
Europe, is not so great as that local and provincial taxation
of this country, with the peculiarities of which it has been
my fortune so often to trouble the House.—(Hear.) Nor,
Sir, can I forget that even India, with its cloud of kings and
myriads of subjects—with its mountains of light and pillowed
palanquins— with . its stores of gems showered at the feet of
our Queen, does not. throwfrom its exuberant bosom a public
income so great as that afforded even by the curtailed cus-
toms of England.—(Hear.) By what magic is it that Eng-
land has produce a revenue greater than that of all these
immense dominions? It is by this public credit—a produc-
tion of British growth more to be prized than the harvest of
tropical climes—more precious than the gems of Golconda,or
the auriferous deposits in the Sierras of the Pacific.—(Hear,
hear.) Of this public credit Parliament is the creator—the
champion, the guardian.— (Hear, hear.) Is it possible, then,
that the House of Commons will ever hesitate to fulfil its
duty. I cannot believe it, and with the conviction that they
will do it, I beg to move by way of amendment, the resolu-
tions I now place in your hands.—(Cheers.) The Hon.
Member concluded by moving the following resolutions :
" That, according to an estimate of the probable future
produce of the existing taxes, submitted to this House by
the Chancellor of the Exchequer, it appears that a surplus
revenue may be expected in the present year to the extent
of about 2,000,000/.
'• That in the revenue so estimated is included a sum ex-

ceeding 5,000,000/. derived from the tax on income, respect
ing which an inquiry has been directed to be made by a
Committee of this House, on the result of whose labours may
depend the future renewal or modification of that important
impost.
"That in this provisional state of the financial arrange-
ments of the country, it appears to this House to be most
consistent with a due regard to the maintenance of public
credit and the exigencies of the public service, not to make
any material sacrifice of public income in effecting each
changes as may be • deemed advisable in other branches of
taxation." 4
The question having been put,
The CHANCELLOR of the EXCHEQUER said, that
the present was the third time on which the Hon. Gentleman
had addressed the House on financial subjects, and whatever
talent he might have displayed, he had, at the conclusion of
his speech, left them in the most profound ignorance of his
intentions. The only practical recommendation in the Hon.
Gentleman's elaborate display of two hours and a half was,
that of permitting British shipowners to build their ships in
bond. But another disadvantage attended the speech. It
not only fell short of the motion, but it was absolutely con-
tradictory. In the motion the Hon. Gentleman said that no
tPx should be repealed; but in his speech he was willing to
repeal the window-tax. The Hon. Member had indulged a
lively imagination, and had talked of the gigantic empire of
Russia—the triple empire of the Kaisers. He had then tra-
velled to India—had spoken of mountains of light and pil-
lowed palanquins—down to such humble things as stamps
and taxes. Now all that was very eloquent, but the only
point which he had to notice was that relating to the finan-
cial condition of the country. The Hon. Member was mis-
taken in supposing that no man could tell what was the
financial condition of the country at this moment. Now all
the statements he had made in the budget of the 4th April
were fully warranted. He still believed that the
surplus would be 1,900,0001., as stated, minus the
expense of the Kafir war. The Hon. Gentleman was mis-
taken in supposing that the surplus of this year would de-
pend on the permanence of the income-tax. What might be
the case next year he could not say, but this year the income-
tax did not affect the surplus. He had never advocated the
income-tax as a permanent tax; but merely as a tax to
enable them to cover certain reductions in the finances of
the country. The Hon. Gentleman had a lively imagination,
but he should not exercise it in putting words into his (the
Chancellor of the Exchequer) mouth which he had never
used. What he bad stated was, that he thought the House
should only this year deal with those taxes which it was
indispensable to deal with, and leave for future consideration
the question whether it would be advisable to make other
changes in connection with the income and property-tax.
The Hon. Gentleman had said, although the Government re-
tained their places, they had also preserved the financial
measures which every one had thought were withdrawn.
Now, not only himself, but his Noble Friend at the head of
the Government, had ctstinctly stated that they were not
inclined to make any alteration whatsoever in the financial
measures of the year. There might be some few which it
did not matter much whether they passed in April, or May,
or June; but generally they had determined on adhering
to their plans. What was the nature of the motion of the
Hon. Gentleman ? It was " That no material sacrifice of
public income should be made in effecting such changes as
might be deemed advisable in other bunches of taxation."
Now that meant—if it meant anything—that not only no
reduction which had already passed that House should be
admitted, but that the relief which had been promised in
one particular impost should be abandoned, and that the
window-tax was neither to be repealed nor modified, nor a
house-tax substituted in its place.—(Hear, hear.) The Hon.
• Gentleman, on'atformer occasion, also made a long speech,
and proposed an amendment on going into Committee on

JULY

that tax; but though he made a long speech no result could
be drawn from it until another Hon. Gentleman helped him
out, and then it appeared that what he meant was," Don't
repeal the window tax." He (the Chancellor of the Exche-
quer) thought that. by the proposition he had made with
respect to the window-tax great relief would be given to the
towns, but that that given to the country would be even
greater. The Hon. Gentleman, however, now thought that
the public credit was in danger. If so, how did it happen
that he had voted for the motion of the Hon. Member for
Montrose ?—(Hear, hear.) If he was of the same opinion then
as he was now, it was rather strange he should have sup-
ported that proposition, the effect of which would have been
to prevent a repeal of the window-tax, and to endanger the
public credit.—(dear, hear.) A motion had been made not
long ago, which would endanger no less than 5,000,000/. of
the public revenue derived from taxation. The motion of
the Hon. Member for Montrose was made on the 2d of May,
and on the Bth the Hon. Member for the West Riding of
Yorkshire introduced a motion for the repeal of the malt-
tax. Now, the danger to the revenue was as great on the
30th of June as it was on the Bth of May. On the motion,
however, which on the Bth May endangered 5,0J0,000/. of
revenue, he found the name of Benjamin Cisraeli in its
favour—( Hear, and laughter) —and now, on the 30th of
June, the Hon. Gentleman opposite censidered that the
public credit would be endangered by a sacrifice of 1,500,000/

of revenue. But perhaps there might be two Benjamin
Disraelis—(Laughter)—aud the Honourable Gentleman op-

polite was not the honourable Member who had so voted

•
on the former occasion.— (Hear, and laughter.) But, after
all, the real question then before them was, whether or not
the window-tax was to be repealed?—(Hear, hear.) If the
Hon. Gentleman's amendments were carried it would be
impossible to repeal that tax. Yet the Hon. Gentleman
. _

hiriiszif had said that he considered the window-tax was
to ha blotted out of the Exchequer. lle (the Chancellor
of the Exchequer) had not changed his opinion since he
had proposed the repeal of that tax, and the substitution
for it of a house-tax. He believed that its repeal would be a

great boon, and afford great relief to all classes in the country,
the agricultural classes as well as those in towns. He was

as anxious as any one could be to retain a surplus in the Ex-
chequer; and he thought enough would be left, after carry-
ing out his proposition for all the purposes which he con-
templated. The question, therefore, which they had to de-
cide to-night was the repeal of the window-tax ; and he
trusted the House would decide at once upon that question
aye or no.—(Cheers and cries of "Divide.")
Mr. NEWDEGATE said the subject brought forward by
the Hon. Member for Bucks was one of the deepest import-
ance, considered with a view to the prospective condition of
the pubic interests ; and he wished briefly to state his sin-
cere concurrence with the Hon. Gontleman in his belief that

it was highly inexpedient to sacrifice a large amount of
public reveuueat the present moment, and particularly when
there was a large amount of an unsettled claim with the

East India Comp—any. But at the same time he wished to
guard himself from being concluded, by voting in the mi-
.

iiority on that occasion against voting fur any remission of
taxation which might hereafter be proposed, either by the
Government or any Hon. Gentleman opposite. He con-
sidered the Hon. Member for Bucks was right in his views
with respect to all the most important interests of the coun-
try, and, therefore, he would vote for his present motion.
Mr. GLADSTONE confessed it did occur to him, while
listening to portions of the speech of the Hon. Member for
Buckinghamshire, that he would have wished that parts of
that speech had received a fuller development at his hands.
He referred particularly to the course which the Honourable
Member might wish the House to pursue in the event of the
adoption of the motion then before it. In considering the
objections which he (Mr. Gladstone) had stated on a former
occasion to the financial plans of the Government, he could

not refuse to support a motion which asserted a sound prin-
ciple in opposition to those plans—(Hear)—but he would
state with as much brevity and plainness as he could the
reasons which influenced his vote, and the course which he
thought the House was bound to pursue under present cir-
cumstances.—(Hear' hear.) When the Chancellor of the
Exchequer proposed the repeal of the window-tax he had
also proposed the renewal of the income-tax for three years ;
and even under these circumstances he (Mr. Gladstone)
should confess it appeared to him to be a most unwise and
most hazardous proposition, as respected the maintenance of
the public credit, in parting with so important a source of
revenue as the window-tax, by substituting for it a tax in
the shape of a house tax, to place the latter on so narrow,
and, as he thought, so illegitimate a basis as the Govern-
ment had selected fcr its foundation.—(Hear, hear.) He
had objected to the house tax for these two reasons:—
In the first place, they introduced it without the slightest
calculation that the great anomaly in the tax which had
caused its abolition in Ib34—he meant the inequality of its
incidence to the mansions of the great as compared with
those of the middle classes and those dwellings used for busi-

ness—was not removed.—( Hear, hear.) It was that in-
equality in the tax which had led to its abolition in 1834.
But they had heard little of that objection on the present
occasion, probably on the principle of not looking a gift
horse in the mouth; that flaw in its structure having been
passed over in silence. However, he could not think that
it was good to introduce into our laws that which was
objectionable. He could not consent, moreover, to a
house-tax, which exempted six-sevenths of the whole house
property of the country from its operation. He was not
aware why they should take such an irrational course with
respect to the house-tax. It was something like giving a
charter of future exemption from all taxations to those six-
sevenths of the houses of this country. For his part he
knew no more legitimate subject for taxation on the whole,
and upon general principles, thanahe house property of the
country.—(Hear, hear.) If it we?e true that house property
was subjected to certain burdens for local purposes, it was
not so with respect to the Imperial Treasury. He looked
upon house property as the most secure and permanent de-
scription of property as a resource of revenue to the country.
He could not therefore prevail on himself to give a vote
which would in future preclude any portion of that revenue
from beinirmade available. But what had recently occurred
added tenfold to the considerations he had before entertained.

Flow different, how much more formidable a character had
that question now assumed ! He did trust the House would
seriously and dispassionately consider the position in which
the income-tax now stood. The proceedings of the present
year had inflicted a heavy blow upon that impost.—(Hear.)
It was impossible to conceive that it could be again proposed
in that House without serious if not obstinate opposition
from one or more parties in Parliament. Let them con-
sider the line of conduct taken by one party, and the position
in which the question now stood. There was a large body
of Gentlemen in that House who said it was unjust to levy
a uniform per- centage under all the schedules of the Act.
These Gentlemen had obtained a Parliamentary Committee
to consider, not exclusively, but mainly whether they ought
not to alter that per-centage under the Act? Such was the
state of one of the powerful parties of that House. The
Government were not to be looked upon as friends on general
or permanent gtounds to the imposition of the income-tax.
The Chancellor of the Exchequer, indeed, in 1840, had
given in something like his adhesion to the principle of
the income-tax as a portion of the general taxation of the
country. The Noble Lord, too, within the last few weeks
had spoken in terms which might represent his opinions
as showing that the repeal of that tax was not to be ex-
pected. There was another party in that House which
believed that the per-centage under schedule D was so con-
stituted as to demand the renewal of the arrangement under
that schedule. There were many on that (the Opposition)
side of the House, of whom he was one, who could not con-
sent to the income tax if the per-centage was varied. From
all considerations of policy they were precluded by a solemn
pledge upon the statute-book from anything in the nature of
such a variation. Now in what conaition was the income-
tax to come out of that Committee? Was it to come with
a recommendation to vary the per- centage ? If so it would
not receive the sanction of the House.—(Hear, hear.) If
otherwise, it might be met with the hostility of a powerful
party. He could not forecast all the difficulties which might
arise under the circumstances; but this he should say, that
these 5,000,0001. of revenue were placed in a most precarious
position. He would, therefore, ask the House whether it
were wise, whether it were politic, whether it were honest,
to exclude from their view the preparations for a contin-
gency so great as the possible lapse of the income- tax ?
(Hear.) In case of the lapse of that tax, what would main-
tain the public credit? They might talk of public economy ;
and certainly that House had not exceeded its duty in en-
forcing economy and retrenchment ; and he hoped more
might be effected In that direction. Certainly arrangements
had been entered into which in the course of time would have

the effect of causing a saving in expenditure in connexion
with the debt. But he was not of opinion that the income-
tax could be done away with, and public credit at the same
time maintained, if they withheld their hands from new
taxation. Then he would say, let them have the resource
of a house• tax, not indeed to take the place of an income-
tax, but to fill up some portion of the deficiency caused
by its removal. And there was the connexion between
the two subjects. The position in which they were
placed was this, that while the income-tax was
placed in such a perilous position, they were proposing a
house tax on a basis so narrow, that it could not be made
properly conducive to the public revenue. Such were the
objections which he entertained to the financial policy of the
Government. But if he was asked what would he recom-
mend, his answer would be, that he disclaimed on the part
of those not connected with the Government the duty of
pointing out in detail the nature of the financial measures
connected with the direct taxation of the country. But is
was, he thought, what they ought to do—adopt the prinAple
laid down by the Hon. Member for Bucks, that the surplus
which they had was not to be dealt with as permanent in-
come, to be given away without reference to future necessi-
ties. But if they wished not to disappoint the expectations
raised with respect to the income-tax, they ought to have to
constructed their house tax as to place it on a basis so broad
as that in case of necessity it might be made available for
yielding a considerable sum to the Exchequer. What was
the precise limit of the basis he did not presume to say ;
whether it ought to include 101. houses, or to adopt a gradu-
ated scale ; or whether the tax was to be levied on owners or
occupiers ; or whether they were to make all house property
liege to taxation. These were questions upon which it
would not only be premature but impertinent for him to
express an opinion. The fundamental objection which he
had to the proposed house-tax was, that it cut off from the
House of Commons the most valuable source of revenue.
It cut off that source of revenue, too, at a time when
those measures adopted by the House, and suggested by
the Government, had made it probable that that source
should be had recourse to to maintain the interests of the
country, as well as that public credit which they all had so
much at heart.—(Hear.) He had thus stated all his reasons
for the vote he intended giving. He would only add one
more word of explanation. In voting, as he intended, for a
motion which he conceived asserted a sound financial prin-
ciple, he was far from saying that the Government would be
right in withdrawing the changes they proposed to make in
the Customs Bill. Such a sacrifice of revenue as that which
they proposed to make was what the public bad a right to
expect for the renewal of the income-tax. The proposed
remission of the duties ou timber and coffee had al-
ready taken effect in the votes of the House, and
the estimates had been conducted with a view to those
reductions. The revenue upon those articles was not an
inflexible revenue, but one of that elastic nature as would
go to increase itself. But, with respect to the house-tax, he
could not allow that proposition to pass without the ex-
pression of his honest opinion that that was a revenue which
Parliament ought not to give away, as it was a revenue
which might be drawn without the slightest objection being
made to it, and this more especially under circumstances
which might be formidable, and which events showed might
be near at hand.—( Hear.)
Mr. LABOUCHERE said the Hon. Member for Bucking-
hamshire said he did not wish the window-tax to be re-
tained, and the Right Hon. Gentleman who had just sat down
admitted that the duties on timber and coffee ought not to
be preserved ; and these were precisely the questions with
which the House had to deal on that occasion. Such were
the practical questions which they had then to determine.
That was what the House had been for some time deliberat-
ing upon—whether the duties on timber and coffee were to
be reduced, and whether the granting of the income-tax for
only one year was so important as not to justify any further
remission of taxation. He knew that the vote had been
come to by the joining of parties holding the most diverse
opinions; but though he deeply regretted that vote, he
was not of opinion that by it a fatal blow was struck to the
credit of the country. He should do deep injustice to those
who may be said to be the authors of that vote, if he im-
puted any ulterior design to them. There never was
period when public men and parties were were united u),

185 L

the opinion of maintaining the. balance of public credit, and
that this balance of public credit was not only the main
pillar of our strength, but the main source of our financial
prosperity. He did not believe that the public credit
rested on suoja an unstable foundation as a vote of that
[louse. And he was certain, notwithstanding the present
House had come to a resolution to have the income-tax
for only one yoar, that next year the House would not shrink
from the duty of re-considering their determination, and
of putting the financial credit of the country on a
sure and solid basis, whatever the steps they may be
required to take for that purpose. The question was whether
they would not disappoint the reasonable expectations of the
country if they did not repeal the window-tax and take off
the duty on timber and coffee? He thought the answer in
this respect so clear that he could not bring himself to waste
the time of the House with arguments in support of the case.
He would not follow the ingenious gentleman into the varied
disquisition with which he had favoured the House upon the
financial condition of the country. Taxation must be made
to adjust itself to the circumstances of the country; but the
House must recollect this, that while taxation was pressing
on the riche?... part of the community, the great mass of tax-
ation—whether we wished it or not—did press with severity
on the industrious classes. So, therefore, it was that argu-
ments which, taken by themselves, would not be expedient
and proper to urge ja
justification of particular taxes, if
coupled with other circumstances would justify those
taxes. Alr it must also be recollected that the window-tax
was not without exemptions; that tax was not very equal
in operataon, for windows in shops occupied for purposes of
trade were exempted, just as land and ether rated property
had also :ts exemptions. The Hon. Gentleman had stated
with a go-Dd deal of parade -he hoped the Hon. Gentleman
would pa. 'don him for having smiled at the time—what he
proposed as part of his plan, to proffer to the shiing in-
terest—n imely, to give them the privilege of building ships
in bond. He was soraryndtoprsoepeostehetoliornnui. Gtipeni;letmheenrevertto
an exploOied system,
manufac-
tures in bond in this country.
Mr. B]JME would say a few words, as part of the state-
ment of the Right Hon. Gentleman rather reflected upon
him, as the originator of the debate. He did not agreee
with what had fallen from any Hon. Members who had pre-
ceded him . It was necessary to carry out that plan and
those views of taxation with which the present Government
took office. He thought, however, Government might have
carried ou t those principles even further. The surplus
might have been devoted to more useful purposes than
buying up a portion of the debt. He approved of the aboli-
tion of the window-tax. He approved of the house-tax,
but disapproved of the mode by which it was carried out.
The house tax was a property tax, and there ought to be no
exceptions.. It was exceptions which generally created dis-
content towards a tax. Then with respect to the income-
tax, was it not denounced on all sides as unequal and unjust ?
He had endeavoured to get it modified on these grounds.
The Right; Hon. Gentleman did not wish the income-tax to
be continued. He differed from that Hon. Gentleman. He
thought the income-tax ought to be continued, and even
increased if necessary. Whilst he was willing to
grant the supplies, he wished at the same time to
relieve the industry of the country. Taxes had hitherto
been levied on the industry of the country, and the
rich had been comparatively exempted from taxation.
Out of 5240'00,0004 of taxes 84 per cent. was raised on the
industry .of the people. Would the people allow this amount
of taxation to continue without requiring property to bear
its proper- share of the burden? He approved of the inquiry
now going on, and the result would be, he hoped, to place
the burde Ins of the country on the interests best able to bear
them. I.'hese were the principles he had always advocated,
and he • peas satisfied they were the principles which the
country would ultimately adopt. He was satisfied the in-
terests °is the country would be best served by placing the
taxation on a sound and an equitable basis.
The House then divided, when there appeared—
For Mr. Disraeli's amendment ... ... 129
Against it ... ..• ... 242
Majority against the amendment --113
The announcement of the numbers was received with con-
siderabl a cheering from the Ministerial side of the House.
The House then went into Committee on the Bill pro
forma, Mr. BERNAL in the chair; and the Chairman imme-
diately reported progress, and obtained leave to sit again.
' Sir It. HALL gave notice that he would move the ex-
, tension of the tax to Ireland.

George Coles, a fireman belonging to the Tooley-stree
station, said he saw two or *tree strangers on the top of the
D warehouse before that buildirg• caught fire. While he was
walking between the C and D warehouses, he 3aw smoke
come up from a trap-door in the D warehouse. He kneeled
down and looked in, and saw a small portion of fire in the
corner nearest to the window. To be positive, he went into
the top floor, and when be got within about six yards of it,
he found the heat too much for him to go nearer without
assistance. He ran back to the roof of C, and called the at-
tention of the fireman now in the hospital to it, telling him
that the I) warehouse was on fire. He went down with a
hose, but the fire became so great that his companion was
severely burnt, and he was compelled to quit the place with
him, and take him to the hospital. The fire appearel to be
in a corner in an angle of the building on the floor, and was
not near to the roof. _ _

Mr. Braidwood, superintendent of the fire brigade, said he
was called to this fire at five o'clock, and from the descrip-
tion of goods the warehouse contained, he believed the fire
had been caused Ly spontaneous combustion. If there was
damp or oil amongst the rags, with the heat of the weather,
they would be very likely to cause spontaneous ignition.
Hops would burn furiously when there was sufficient heat,
but he did not know what heat would be required to set
them on fire.

The CORONER thought it was not well to close such an
inquiry hastily, for when persons read the account of the pro-
ceedings, fresh evidence was often elicited thereby. He
therefore thought the best course was to adjourn the inquiry
for a certain period, and in the meantime that every effort
should be used to clear up the mystery in which the matter
was at present involved. With this view he advised that a
reward should be offered to any one who had information in
their possession as to how the fire originated; half the
amount to be paid on the commitment, and kalfon the con-
viction of the offender. This offer might bring forward some
useful evidence, and if it did not they would only b,I. in th,
position they were at the present time.
The suggestion was immediately acceded to by OA jury
and the inquiry was adjourned.
Mr. Wigan, before the breaking up of the inqun, 5
pressed his intention of offering 2001. reward for the api

hension of the offenders, who liiid set the premises on fire.

COURT CIRCULAR.
OSBORNE, MONDAY.

The Queen and the Prince, accompanied by his Ma-
jesty the King of the Belgians, walked early this morn-
ing in the park and grounds of Osborne.
ilia Serene Highness the Prince Augustus of Coburg
arrived at Osborne yesterday afternoon, on a visit to her
Majesty and Prince Albert. His Serene Highness left
Osborne, for Claremont, early this morning.
T
Highn:ases the Prince of Wales, the
Princessheir itoya
itoyall and younger branches of the Roy al
Family, and the Princess Charlotte of Belgium, walked
and rode as usual.
Their Roy
al Highnesses the Due de Brabant and
swaettlel,ndedby Colonel de Moerkerke
crossed to Portsmouth in the
aCnodmst
rd
Re
oFbl
earntd
or easr,
Fairy royal yacht this afternoon, for the purpose of see-
ing Portsmouth Dockyard.

Their Royal Highnesses Prince Arthur and the
Princesses Helena and Louisa, left Buckingham Palace
yesterday morning in an open carriage and four, for a
drive.
__

Her Royal Highness the Duchess of Kent took a car-
riage airing yesterday.
The Finance Committee of the Royal Commission for
the Exhibition of the the Works of Industry of all Na-
tions, had a meeting yesterday afternoon, at the Exhibi-
tion. There were present Earl Granville (chairman),
Lord Overstone, Sir Alexander Spearman, Mr. Cubist,
Mr. T. Field Gibson, Lieutenant-Colonel Reid, and Mr.
Edgar Bowring (secretary). The meeting broke up at
five o'clock.

The Earl of Dandonald had an interview with Earl
Grey, yesterday, at the Colonial-office.
Sir Robert Ferguson transacted business yesterday
with the Commissioners of Railways, at the Board of
Trade. Mr. Baxter also transacted business with the
Commissioners.

Mr. John Wood, Chairman of the Board of Inland
Revenue, had an interview with the Chancellor of the
Exchequer, yesterday, at his official residence Downing-
street.