The Sun.
London, England, 1851-02-18 00:00:00

TUESDAY EVENING, FEBRUARY 18, 1851.

tax. I, however, don't propose so to deal with the tax,
because I do intend to give great relief in respect to it,
and I am the more inclined to do so, because I believe
it presses more hardly on houses in the country than in
the town—(Laughter)—and I am not unwilling to that
extent to meet the wishes of the Hon. Gentleman op-
posite.—(Laughter from the Protectionist benches.)
The lion. Member for Dorset (Mr. 'Unites), who is one
of the most eloquent supporters of the reduction of
the window-tax, and he might fairly be taken as a good
exponent of the opinions of country gentlemen on this
matter, and therefore I hope it will be considered I am
meeting their views on one of their most impor-
tant grievances. (Hear, hear, and laughter.)
The question is one not of putting on a new tax, but of
retaining one to which the people are well accustomed—
(Laughter)—and to which the various interests
concerned have accommodated themselves. Be it
observed too, that the property upon which
this tax is levied, has been relieved during the last
few years to a considerable extent, from house property
there has been taken off the whole of the inhabited
house duty, as well as a great portion of the brick and
glass duties. I think, therefore, that independently of
other considerations, in this respect the property which
would be benefited is not one which has the greatest claim
to relief. Any gentleman, I think, who will take a circuit
in the suburbs of this great metropolis of a few miles,
and see the immense number of new houses springing
up on every side, will say that this kind of property
does not look as if it were particularly in
want of relief. But I must admit, at the same
time, with a view to sanitary, considerations, that the
mode of levying the tax is most objectionable, as it in-
duces persons to shut up window after window, and
confine themselves in an atmosphere most prejudicial to
health. The tax as strictly levied is levied upon every open-
ing, and I hear from those gentlemen who have visited the
dwellings of the poor, that nothing contributes more to
engendering epidemic diseases in large towns than the
deprivation of air and light to which the window-tax
contributes in some degree; and I think that now we
have given to the labouring classes increased labour
and means of subsistence we must now improve
their lodgings and morals. I propose to alter altogether
the mode of levying the assessment, and substitute in its
place a tax according to the value of the house, to be
applied in the first instance to all new houses. lam
aware that during the continuance of the old house-tax
many objections were made to the mode of carrying it
and more particularly to the system of taking the test
of value from the amount of rent paid. It was said
that small houses in town were then often forced to pay
more than large ones in the country. On the whole,
however, I am inclined to think that these objections,
however specious, are entirely without foundation. A
large house is not always the test of wealth; but on
the contrary, and a man of wealth will always be able
to pay a heavy rent for a house, so that after all the
fairest test is the amount of rent paid. Other modes of
levying the tax have been suggested. I have been
urged to levy it not according to the num-
ber of windows, but according to the cubical
contents of the house or the area of the openings in it.
But I think that this modo would be liable to the same
sanitary objection, and would equally prevent us from en-
suring to the poorer classes large and airy dwellings.
I propose, then, to adopt the amount of rent paid as the
value of the house, taking this as a rule with regard to all
new houses; but I shall feel it absolutely necessary to
make some considerable modifications in applying it to
existing houses. I have benefited by the lesson which
I acquired last year in attempting to remedy some of the
anomalies in the stamp duties, and, however I may
desire to remove all anomalies in this tax, I cannot afford
to do so fully without sacrificing an amount of
revenue which I cannot afford to do at, present.
I propose, therefore, to modify the tax as it at present
exists. It is impossible to do more without making very
great changes, and which I must confess I am not prepared
to do. The present tax was levied upon the number of
windows, and it has been proposed that the tax should
be made upon value, which would be most difficult, be-
cause according to the situation of the houses
the value would change.—(Hear, bear.) I think, there-
fore, it would be unwise to adopt such a course as that.
The proposal I make will be this. I shall propose that upon
all new houses of the annual value of 201. a year and
upwards, that the house•tax should be cal-
culated at a certain rate, and that all houses
now paying window-tax, but of a value not
amounting to 201. a year, shall be exempt altogether
' —(Hear, hear)—that all houses paying the window-
tax, if their yearly value amounts to upwards
of twenty pounds a year, shall pay to the
house-tax, two-thirds of what they now pay to the
window-tax.—(Laughter.) Of course Honourable
Members will understand that houses under twenty
pounds, whatever number of windows they may have,
will pay no duty.—(Hear, hear.) Now, the old rate of
the house-tax was as follows:—Upon houses be-
tween 101. and 201. a year, ls. 2d.; upon houses
between 201. and 40/., 2s. 3d. ; and upon
houses of 401. a year and upwards 2s. 10d. Now I have
calculated as near as I can what will be the
amount equivalent to two-thirds of the win•
dow-tax, and I have calculated that it will
be met by houses above 201. a year paying Is. in the
pound, so that the classes of houses I first noticed as
paying Is. 2d. will have to pay nothing and the last I s.ed.
There are certain houses that have advantages, I allude
to dwelling houses where shops are attached. Papropose
such, instead of paying is., shall pay 9d., and I
propose to give the same indulgence to beer houses and
farm houses occupied by tenants.—(Hear, hear.' The re-
sult of this, I believe, will be to exempt altogether from
taxation upwards of 120,000 houses that now contribute
to the window-tax—(litar, hear.)--and to exempt the
great majority of farm - houses, tho result
of all which will be a loss to the revenue of 700,0001
It is especially desirable that the number of those houses
should be specified, and I find that the whole number of
the farm-houses which will )4e relieved from the duty
is about 120,000, or to speak in round numbers
about one- third of those which are taxed at the
present time.—(Hear, hear.) The imposition of this
duty would, therefore, affect no interest but that which
was well able to bear it, and would materially aid in
furthering the benefit which it was intended should ac-
crue to the community through the remission of the win
dow-tax.—(Elear.) Tho next duty to which I propose
to draw the attention of the House is that upon coffee.
(Hear, hear.) I found that during the last year the
duty upon this article had fallen off to the amount of
77,000/., and I believe that the origin of that falling off
is to be ascribed to the admixture of that article with
chicory.—(Hear, hear.) I do believe that coffee is largely
intermixed with chicory, but I am by no means
convinced that the coffee is thereby deteriorated.—
(Hear, her.) lamby no means 'convinced that the in-
termixture of the two substances of chicory and ceffee is
either unplesant to the taste or deleterious to the health.
—(Hear, hear.) Last week I had the pleasure of
receiving a deputation of gentlemen interested in the
chicory trade, and they assured me that such is the
fact.—(Hear.) But I have another reason for inquiring
into this matter. I cannot say that lam insensible to
the attacks on my Ministerial capacity; but I am ac-
cused of having an interest in the growth of chicory.—
(Hear, and,laughter.) I can assure lion. Members that,
to my knowledge I never grew a blade of chicory in my
life, or ever encouraged the growth on the property
which any where belongs so me. The only
place where I ever saw it growing upon,
to my knowledge, was on the wayside. I trust,
therefore, that I shall be excused from an interested mo-
tive, and at the same time be pardoned for an allusion
to myself.—(Loud cheers.) Ido not myself believe that
chicory has any evil influence upon the effect of coffee.
I look upon it rather as a benefit, inasmuch :as
its use tends to reduce the rates of coffee, nor does it,
in my opinion, in any way tend to reduce the value of
that wholesome beverage to the working classes.
Some of the coffee adulterated with chicory
was put into my hands by certain parties,
and I could not in any case see the difference between
the adulterated and the real substance. In answer to
my inquiries I was told that real coffee could not be re-
tailed for less than from Is. to is. 4d. a pound, but that
by the admixture of chicory it could be sold at from 101
to Is. 4d., and that the best coffee could not, under any
circumstances, be sold for less than Is. 41. to Is. fid.
Now I have upon former occasions inclined to the
opinion that practical men are the best judges of prac-
tical matters, and Messrs. Harris and Co., with whom I
have been in communication, plainly expressed a similar
opinion. lam not about to say that because the admix-
ture of chicory is not injurious, that I am disinclined to
reduce the duty on coffee—(Hear)—for I believe that the
doing so would be a great benefit to the working classes.
I do not think this is quite fair, and I therefore propose
to meet it to some extent by reducing the duty on coffee.
—(Hear.) I hold in my hand a return of the quantities
of foreign coffee introduced for home consumption in
the last five years. The total quantity of colonial
coffee introduced was, in

lbs.
1846 ... 23,794,000
1847 ... 27,000,000
1848 ... 30,000,000
1849 ... 29,760,000
1850 ... ... 28,892,000
there being in the courae of last year an increase of co.
lonial coffee to the extent of 5,000,000 of Ibs.—(llear.)
The case with foreign coffee was far different. Tho
duty of 6d. on foreign coffee, compared with the duty of
4d. on colonial, gave very different multi, the returns
being in

lbs.
1846 ... ••• ... 13,000,000
1847 ... ••• 10,439,000
1848 ••• ••• 6,296,000
1849 ..• .•. 4,650,000
1850 2,335,000
So that while the importations of colonial coffee had in-
creased to the extent of 5,000,00 of lbs., the importa-
tion of foreign coffee had fallen off upwards of
10,000,000 of lbs.—(Hear, hear.) Now I do not
b,lieve that the differential duty is of much
value to the colonial dealer and I propose there-
fore, with the view of doing justice to the con-
sumer, and with the view cf inducing the producer to
give to a customer a better article, to reduce the duty
upon both foreign and colonial coffee, as well
as to Equalize, them.—(Cheers.) At present
the duty is 4d. on colonial, and CI. on foreign, and I
propose to reduce the duty upun both to an equal duty
of 3d. per lb.—(Ctieers)—while I also propose to
place a uniform duty of 3d. per lb. upon chi-1
willc r
es
y
.r—(ult from Hear hear.) The loss which I estimate
this reduction may amount to 176,0001.
—(Hear.) The next proposal I have to make to the
House has reference to another article which gave rise
to a good deal of discussion last session. I
mean foreign timber. (Hear, hear.) The
great shipbuilders of the country have been open, I
think, to an unfair competition with the foreigner, who
builds with untaxed timber; and experience has shown
us that the , present system of taxation ope-
rates very seriously against the British builder;
for I fled that while the number of first-clans ships

built in this country have increased, those of a second
class have decreased, and it was with a view to counter-
act that effect of the duty that I proposed last
year a modification of the drawback system,
relating to timber.—(Hear, hear.) I now think the best
course we can pursue is entirely to do away with this
system of drawback, and at the same time t 3 reduce the
duty upon the raw material of foreign timber.— (Hear,
hear.) I do not know that many thanks are
duo to me for what I did last session; but some Hon.
Gentlemen opposite concurred with me in the opinion I
then propounded, and I have found since that the
alteration has been a great beaefit to agri-
culturists who have been necessitated, by the
improved methods of tillage introduced into agriculture,
to erect timber buildings on their land.—(Hear, hear.)
I propose, therefore, to follow up that change, and to
reduce the duty upon foreign timber to one-
half the present duty.—(tlear, hear.) At present
the duty on sawn timber is 205., and upon hewn timber
155., and I propose to reduce it to a uniform duty of 103.
Some parties might wish that I should go further on
this point, but I can only say that even
if I were prepared to take off the whole
duty, I should not feel disposed to ge further at present,
because I think there is not yet sufficient competition
in the foreign market to bring down the price, and there-
fore the reduction would go entirely into the pockets
of the grower instead of the consumer.—(Hear, hear.)
I therefore only propose to reduce the duty one-hala
which I think will bo an advance as well to the British
shipbuilder as to the British agriculturid.—(Hear.)
I think under no circumstances, therefore, ought the
reduction of these duties to be more than one-half the
present amount. There is one other item, which I have
already mentioned, on which I propose to reduce the duty.
I allude to the duty oilseeds. In this respect the agricultu-
rist suffers considerable injustice. I believe it to be the
only duty which the agriculturist exclusively pays, and
which I think he ought not to be required to pay. The
amount of duty, no doubt, is not large, but it obviously
raises that which is the raw material on which the farmer
employs his industry. The duty on clover and grass seed
alone amonnts to 30,000/. out of the 3,500,0001. received
under this head. I remember hearing from a great
farmer in the north of England, when the former reduc-
tion of the duty took place, that he actually saved in his
purchases of clover seed the whole amount of the income-
tax which he paid. The present duty on foreign seeds is
55., on colonial seeds 2s. 6d., and I do not believe,
in point of fact, that any colonial seeds are imported into
the country, and this, therefore, is one of those dif-
ferential duties which I regret were enforced in 1842.
I propose then to get rid' of this differential duty alto-
gather, and to reduce the duty on foreign seeds to
one shilling. The amount of loss on that will be
30,0001. I have already stated that the loss by the reduc-
tion of the duty on timber will be 286,0001. These are
the proposals which I intend to make with regard to the
reduction of taxation. Honourable Gentlemen will
remember that on more than one occasion an appeal
has been made to the Government to place on the
Consolidated Fund a portion of the burdens on land.
Now I don't mead to do this to the very large extent
which has been contemplated. My own belief is that it
is impolitic, for reasons I have so constantly given,
to remove any of those burdens from realized
property, and transfer them to the consumer.
or to the industrious artizen, and therefore to impede the
means of comfortable existence. lam firmly convinced,
that if I were anxious to bring about a social revolution
in this country, I should above all things urge
a system of centralization in those matters,
throwing the responsibility of all local ad-
ministration on the Government, and imposing
on the central Government the duty of meeting all these
charges. It is quite obvious that parties resident on
the spot are better able to check lavish expenditure in
regard to local burdens, and have every inducement to
keep the expenditure to the lowest point;
but our recent experience in Ireland has
shown how great a disposition there is to swell expen-
diture when the parties superintending it have not to
pay the money out of their own pockets. I believe, how-
ever, that if all responsibility were brought to bear on
the Government in times of popular excitement, a
degree of unpopularity would attach to the Government
which no Government could withstand, and the worst
of revolutions might be brought about by local distur-
bances which, under the present state of local govern-
ment, would be arranged by the local magidrates and
the local committees.—(Hear, hear.) I believe the
safety of the country depends on the number of persons
who take a share in the local administration, the magis-
trates, juries, boards of guardians, and local commis-
sioners for lighting and paving the different towns.—
(Hear, hear.) Therefore I should be sorry to see a
disposition to displace the local administration, and
vest it in a central government.—(Loud cheers.)
I think, however, on looking over and considering this
subject, there is one charge, a portion of which might be
put on the Consolidated Fund, without incurring any of
the dangers I have mentioned. It is a charge which
has been recommended for favourable consideration by
more than one Committee on the subject, and it is clearly
a charge of an exceptionable character, that is a por-
tion of the charge of the expense for maintain-
ing pauper lunatics. The Lords' Committee on
the burdens of land recommended that the whole
charge should be placed on the Consolidated Fund.
Ido not propose to go this entire length, because I
should be doing away with the superintending functions
of a very useful body, the visiting justices, but only to
take a portion of the charge, so as not entirely to oust
these gentlemen. Hon. Gentlemen aro aware that in
many counties large lunatic asylums have been built at
a considerable expense, and these I think are
entitled to far more consideration than those in which
no such provision has been made. The portion of ex-
pense which I propose to take upon the public fund is
such as will leave the expense of maintaining a pauper
lunatic to the ordinary level of that of a
common pauper, and I think that a very just reason
fir taking this charge may be found in the
fact that no care I. the rate-payers could hare avoided
this expense. I have not been able to ascertain
exactly what the amount of this charge will be, but
I take it in round numbers to be 150,0001.
An Hoer. Mestnant inquired if the Right Hon. Gen-
tleman included the whole of the United Kingdom?
The CHANCELLOR of the EXCHEQUER—Yes,
England, Scotland, and Ireland. These, then, are the
proposals which I shall in due time submit to the House.
The reduction of duties, and the consequent relief
afforded to the country, will be as follows:—On sugar,
330.000/.; on windows, 700,000/.; on coffee, 176,0001.;
on timber. 286,0001.; and on agricultural seeds, 30,0001.;
making altogether again to the public amounting to
1,522,0001. Ido not, however, estimate the loss to the
revenue at anything like that sum. I have already
stated that I conceiv9 the Customs revenue will make
up in other items ti 4 echoic of the loss upon sugar. The
loss in regard to the window duty will, of course, be
a total less to the full amount of 700,0001., that being
the difference between the amount of the window
duty I repeal and the amount of the house duty
which I substitute. I believe the loss upon the re-
duction of duty on coffee and timber together will not
exceed 400,0001., and the loss upon agricultural seeds I
calculate at 30,0001., making altogether a loss to the
revenue of 1,130,000!, But, in addition to this, is the
charge which I propose to lay upon the revenue by
transferring from a local rate to the consolidated fund
the charge for lunatic asylums, amounting to 150,0001.
This will consequently cause an increase of loss
to the revenue ; making it altogether amount to
1,280,000/. Deducting this from the surplus of
1,892,0001., it leaves for future years a net surplus of
612,000/. But it will be remembered that half a year's
amount of window deity will have. to be received in the
course of the next year, which, amounting to 350,0001.,
will make the surplus for the next year amount to
962,0001.; but the surplus for future years, should the
House consent to a renewal of the income-tax, will be
612,000/. Ido not think it can be fairly objected to me
that I have endeavoured to make too large a surplus.
These, then, as I have already said, are the proposals
which I shall make to the House, in the event of their
acceding to a renewal of the income-tax. Of course,
knowing as I do how much larger a surplus has been an-
ticipated, I cannot but expect that some disappointment
will bo felt by parties in this House, at finding that the
amount of reduction that can be afforded is less than

,hey expected. Knowing, also, the views which are en-
tertained by many gentlemen opposite on the subject of
an extensive transfer of local rates to a charge upon the
general revenue, I cannot but expect that they should
be disappointed in finding that I do not consider it just
to the community at large to transfer a larger portion
of local rates as a charge upon the general funds of the
country. My own firm belief is that these local rates
are not any charge upon the occupiers of the soil. I
believe that they fall upon the owners of the
extent than that
land. I do not think it is consistent either with good
policy as regards our institutions, or with justice
to the other classes of the community, to relieve the land
from those local burdens to a greater
which I have new done. I cannot feel myself open to
the reproach of having, in dealing with the general
taxation of the country, been regardless of the claims of
gentlemen connected with the possession of land. The
llon. Member for Buckinghamshire told us the other
night that the stamp duties were a charge on land which
he considered justly to a certain extent to be a set-off
against the probate and legacY duty. Now, the House
will remember that I last year proposed a reduction of
the stamp duties upon deeds, the far larger portion of
owners of land
the benefit of which would fall to the share of the
and I now
on timber, which is much
propose a
reduc,tituou of the
deuxttyent of 500,0001. Last year
also I proposed a remission of duty on bricks,
used by that class of persons in the construction of their
barne. Indeed, I am of opinion that there is no duty the
reduction of which will relieve the occupiers of land to
so great an extent as the reduction of duty on timber.
I am most anxious to assist them in the improvement of
their property, and in the improvement of their indus-
trial operations, by the removal of every species of tax,
so far as I can do so in justice to the other classes of the
year should be extended to farm
gentlemen what took place
community.—(Cheers.) I know that there are seine
gentlemen who entertain en anxious desire that the loan
granted for drainage last
buildings.
last year on own I
twhiosusldubrjeectntfdwrhile
stating
my
in-
dividual objections, 1. said that, ui far as the public
revenue was concerned, I :had no objection to the 10411
being extended to farm berildings. Words to that effect
were actually introduced into the Bill, in order that the
subject might be discussed;, it was discussed, and more
especially by gentlemen representing the counties. I
remember the Lion. Member for Sornersetshire saying
that I had behaved most fairly in giving a full oppor-
tunity to consider the subject. But what was the re-
sult? Of the county Members of England and Scotland
who divided on the measure there were 36 against the
loan being extended to farm buildings, and 12 for it.
But, as I have said before, so far as the Exchequer is
concerned, there can be no objection to the proposal; al-
though there were last session three to one of the county
Members who thought it a boon which it was not ad-
visable to accept. Individually I have no hesitation in

saying I concur in that opinion; but let it be understood
that the objection to its adoption did not c ,too from the
Chancellor of the Exchequer, but from the country gen-
tlemen. I can only say that if they should have changed
their mind, and wish that the extension of the loan
should be made, there are ample funds still left, the
whole amount granted last year not having been taken up
either in England or Scotland. Therefore, if it should be
theopiuion of the majority that the money should be soap-
plied, it is etill open to them to have it so applied. I shall
oppose no objection on the part of the Exchequer, al-
though I hope, as a country gentleman, I may be at
liberty to state my opinion upon the subject. I can
only say upon this, as upon any other proposal which
may be made with a view to mitigate the effect of any
measure of legislation which may be considered to ope-
rate oppressively on the agricultural interest, I shall be
perfectly ready (I assure Hon. Gentlemen I say it with
all sincerity) to discuss those proposals with the utmost
frankness, and with the utmost disposition to consider
them in all their bearings, with a view, if they should be
well founded, to their practical adoption; but I cannot
think that there is any portion of our taxation which
presses unfairly upon that interest. I consider the well-
being of that class connected with the proprietorship
and cultivation of the land to be inseparably mixed up
with the well-being of the community at large; and
therefore, that that system of taxation which is, upo❑
the whole, best for the entire community, is beet for
them as part and parcel of that community, and whose
interests ere indissolubly joined with it. I don't know
that there is any other point on which it is
necessary f)r me to trouble the House at
present. The proposal I shall put into your
hands, Sir, will be simply for a renewal of the income-
tax and of the stamp-duties in Ireland. If a reduction
of any portion of those duties should be proposed, the
inure convenient time for discussing such a proposal will
be in some one of the stages of the Bill itself. If it be
the wish of Hon. Gentlemen that I should not this even-
ing take a vote—(Hear, hear)—l am perfectly prepared
not to ask them for it.—(Hear, hear.) I only wish to
point out to them that by agreeing to a resolution this
night they are not precluded from making any general
propositio❑ with respect to the renewal of the income-
tax at a future stage of the measure. My proposal is
that the tax bo renewed for a period sithilar to that for
which it was renewed on a former occasion—namely,
three years. I will only further observe, that it is desir-
able on all sides no longer delay than what is necessary
for a full discussion of the question should be allowed
to take place, whatever opinions Hon. Gentlemen may
entertain respecting it.—(Cheers.) The Right Hon.
Gentlema❑ then moved the following resolution:—
" That, towards raising the supply granted to her Ma-
jesty, the respective duties in Great Britain on profits
arising from property, professions, trades, and offices,
and the stamp-duties to Ireland, granted by two Acts
passed in the sixth year of her present Majesty, and
which have been continued and amended by several sub•
sequent Acts, shall be further continued for a time to be
limited."
Mr. [TERRIES said, that of all the several topics em-
braced in the elaborate and long speech of his Right Hon.
Friend, the most important one was the proposal for a re-
newal of the income•tax. He rose for the purpose of claim-
ing from the Government that which they appeared prepared
to concede, namely, ample time before the House should be
called upon to vote upon that great question. He presumed
that the Chancellor of the Exchequer would not resume the
discussion at an earlier period than Friday next.—(Hear,
hear, from the Chancellor of the Exchequer.) The Right
Hon. Gentleman seemed to accede to that suggestion. In
making it, he (Mr. Herries) had not the most distant inten-
tion of offering anything like an obstructive opposition to
the measure, or of interposing any unnecessary delay. Con-
sidering the circumstances under which they were called
upon to renew the income-tax, they ought, after having ma-
turely considered it, to enter upon the discussion as rapidly
as possible. The Right Hon. Gentleman had said that there
were peculiar circumstances in the present condition of the
country, and in the present posture of public affairs, which
rendered his main proposition more difficult than at any
former period in which it was brought before Parlia-
ment. As time would be allowed them for considering
the question, he would not, in the interval, express any
opinion as to what would be wise, prudent, and politic, in
this important crisis of public affairs, and the decision which
should be come to on this question. All he would say
was, that there could be no desire on the part of any
gentleman to give any other vote upon this great question—
for great it certainly was—than that which would be condu-
cive to, and in accordance with, the welfare of the whole
community.
Lord JOHN RUSSELL was quite sure the Right Ho-
nourable Gentleman would not oppose any obstruction or
delay in the House coming to a decision upon the question.
He (Lord John Russell), thought the proposal for going
into Committee on Friday next with a view to the
discussion and decision of the question was a perfectly fair
one.—(Hear, hear.)
Mr. HUME thought it right that time should be given
to consider, not only the statements which the night Hon.
Gentleman had made, but his omissions also. He regretted
that the Right Honourable Gentleman was not prepared to
snake any reductions in the establishment of the country,
the estimates he had given them being within 150,00 N. of
those of last year. They were told that because two million
of men had appeared in arms somewhere that this country
could make no reductions in the army. He must confess
that he was disappointed, because after what was stated by
the Noble Lord last year with regard to his colonial policy,
and of the determination of Government to withdraw the
troops and to make the colonists pay for their own troops,
he thought that the Right Hon. Gentleman would have
found there was a large field for reduction, and that we
might have expected in the course of this year the fruits of
that reduction. He knew no reason why the Canadians
should not govern themselves. The clergy reserves
had been given up to them. He thought it be-
came a question whether we were to keep up these
establishments there. They were quite unnecessary, and
he was informed that if we gave them up the Canadians would
not maintain them for one day. The question was whether the
country was satisfied with the expenditure amounting to
54,000,000/., which, including the costs of collection, was the
amount, and whether the House would take any steps to
effect a reduction in our civil and military establishments.
It seemed to him that there was great delicacy in dealing
with the civil establishment. He should have expected that
the Government would have come forward, and that .from
the Crown downwards we should have been relieved, with a
view either of dispensing with the income-tax altogether, or
of repealing other taxes. He confessed he would rather see
removed the soap-tax, the paper-tax, and all other taxes
which press upon trade, than the income-tax. But if they
were to be continued, and the income-tax too, then it be-
came a question whether they should not dispense with the
income-tax. The Right Hon. Gentleman had misunder-
stood an observation that fell from him (Mr. Hume) when
this tax was proposed three years ago. The proposition
was made that it should be continued for three years, and he
moved a substantive motion that it should be continued for
only one year, in order to afford time for an inquiry into the
whole incidents of our taxation, and with a view of
effecting such improvements as might be made
in the mode of collection. With regard to
the income - tax, there were great objections
to the prsent mode of levying it. He always regarded it
almost as a robbery to charge the same per tentage upon
termivable incomes as upon incomes which were not ter-
minable. He had no hesitation in saying that it was
impossible to go on with the present amount of taxation,
and he could not believe that Ithe agriculturist would allow
these large and expensive establishments to be maintained
as at present. A Committee up stairs during the last three
years had gone through the estimates of the navy, army,
and ordnance, to an extent of which the Minister could
avail himself, and he had expected that Government would
have been prepared to show reductions in all those este

blishments, and also in the civil administration. But not
a word had been said about it. Everything was to re-
main the same, and there was to be no alteration either
in the home or the colonial establishments. He thought
the country would be disappointed, and he was disap-
pointed, because he knew that Government had the in-
formation before them on which to found the reductions.

With regard to the window-tax, it was quite right to re-
move it, but he must say, as to the house-tax, that while
they had been spending years in simplifying taxation, the
proposed house-tax was of a most complex nature, and he
thought it would be a year before the regulations could be
brought into operation. lie trusted that the House would
repeal the window-tax and not impose the house-tax. With
regard to coffee, he thought the reduction proposed was a
wise one, and that it was better to have one duty on both
foreign and colonial. He also thought that the Right lion.
Gentleman was acting wisely in refusing to put an excise
duty upon chicory. As to timber, the only objection he
had was that the reduction did not go far enough. At
the same time there was some truth in what the Right
lion. Gentleman said, that it required time for them to get
the supplies. lie believed, as was stated some years ago,
that if our sbip• builders had fair play we should become as
pre-eminent for our manufacture of ships as we were now
for any other article, as we had peculiar facilities for ship-
building. It was also proposed to reduce the duty on agri-
cultural seeds. He had only been surprised that country
gentlemen had been so long silent on that head. They
constituted a raw material, but a most important material ;
and in 1842 he expressed his regret that the duty on
seeds was not taken off. He hoped that country gentlemen
would see the importance of having seeds at as low a price
as possible. With regard to pauper
wtl
ninonif.atrthtei
hlcei see
wantvhm
before,ene ganow
ocuo(couldwr)fue
INsncn,
cost
edt
wisdom
why they should become a charge upon the public any more
s
hThchArei 1
dtr hces
ooshusrotpi
otbt
hhfy
Sir Robert
eau i lue
xohtphemen
ers
ae oocfri te, l
se
prosecutions,
Peel
aaTnr ghd
Lord
ea
which
t
or sd! The Government had no check or control; it rested
with the county magistrates, and not with them entirely, as
from the evidence of the chief constable of Stockport it ap-
peared that there were parties interested in every county in
carrying on prosecutions. lie entirely disagreed with the
Right Hon. Gentleman as to applying any portion of the sur-
plus to pay off the debt. The paper manufacture was one
which might give employment to thousands, and might be-
come as extensive a manufacture as any in the country, not
only for our own use but for foreign supply. With the means
and materials which this country possess, it might bee me as

prosperous a manufacture asw any we had.

I'Ma em-

ployment it would give, and the mischiefs it would
prevent, were incalculable. These manufactories ex-

isted in remote parts of the country, chiefly where
there was a convenient and abundant supply

of water; in each of these localities a little town had gio-wn
up around the manufactory; and seeing that there was a
decrease, instead of an increase, in this manufacture, great
care should be taken to avoid throwing the population, so
balled into existence, upon the poor-rates. It would be much
better to repeal the duty on paper, than to apply so much of
the surplus in buying up stock, an operation which was sure
to be attended by a loss, as on a former occasion, when the
Chancellor of the Exchequer had funded at 86 per cent., and
had purchased again at 96, thus causing a loss of about
250,000/.—( Hear, hear.) This was no time for throwing
away 230,0001. in such an operation. He was as great an
advocate as any one for maintaining the public faith ; but he
would not apply a surplus in paying off the debt when it
might be davoted to a better purpose. How much better
would it have been to have repealed the duty on soap last
year than to have bought up 1,200,000/. of Three per Cents.
—(Hear, hear.) Wherever fiscal regulations interfered
with commerce and industry, the first object should be to
relieve them. By every means let the soap and paper du-
ties be abolished, not only for the relief which would be
thus afforded to our people at home, though that would
be great in every point of view, but as a means of enabling
this country to become an exporter of soap, instead of being
dependent on other countries for its own supply. The Go-
vernment would, of course, buy stock at the market price;
but when a surplus arose, the first question was, how it
could best be applied? Instead of applying it to paying off
two millions and a half, or 2,300,0001. of the debt, as he un-
derstood the Right Hon. Baronet to say, let it be applied to
the removal of taxes pressing on industry. This Was not
applying the principle laid down by Sir Robert Peel in
11343; tug Wu it currying gut the priaciple4 Vf No tau.

There were numerous articles of industry which were not
yet free. It was said that glass seas duty free. but there
were kinds which still paid a duty of 50 or 60 per cent.
Why not remove all the duties of a protective nature? Why,
for instance, should the import duty on gloves be conti-
nued, when the price of the article in this country was higher
than ever, and a greater quantity was exported! Why not
let the consumer have the full benefit of that competition
which we had declared should be the principle of our fiscal
system, by repealing all the taxes on the products of industry?
The CHANCELLOR of the EXCHEQUER—WouId the
Hon. Gentleman go the length of repealing all taxes?
Mr. HUME said the Right Hon. Baronet greatly misre-
presented him. He did not say let all taxes be repealed :
that was the argument of fools out of doors.—(Hear, hear.)
But he contended that the application of the surplus ought
to be so regulated as to remove the existing impediments to
the employment of industry and the investment of capital,
for the beneficial employment of which every outlet was
needed. To buy up any portion of the debt, with these ob-
jectionable taxes existing, would be extremely imprudent.
The Right Hon. Baronet had alluded to the increase of an-
nuities—a favourable symptom; and he did not believe that
there would be any fear or risk as to the public faith being
kept, so long as they took care not to strain the spring
of industry until it broke. He entirely concurred in one
sentence of the Right Hon. Baronet, which bad also
been expressed by the Noble Lord (Russell) on a former
evening—that the security and peace of the country
depended mainly on the number of people who
took a share or were interested in the Govern-
ment of the country. Let. the occupants of the Treasury
bench be consistent, and bear that sentiment in mind when
the question of the franchise came on for discussion.—(Hear.)
The same principle applied to taxation. It was their duty to
lessen by every means in their power the burdens of the
community, in order that they might be comfortable; and
in the train of comfort would follow pace and content. But
he did not think such a state of things would be realised un-
der the present system.
Viscount DUSICAN concurred with most of the Hon.
Gentlemen who had preceded him in thinking that, until the
question of the property-tax was settled, it would be almost
premature to make any observations on the other parts of the
Right Hon. Baronet's scheme. As to the property-tax, he
thought Sir Robert Peel was fully justified in introducing it
along with the changes which he made in our fiscal system,
inasmuch as he removed the taxes from the Lod of the
people. So far the experiment had been perfectly suc-
cessful ; and it was mainly owing to that policy that the
condition of this country was now so different from that
of other csuntries; for it was the only country in Europe
which had any surplus to dispose of. He hoped that if
the property- tax was re-imposed, it would be done on the
same principle on which it had been originally imposed,
and that corresponding reductions would be made in all
taxes which affected the comforts of the working classes. He
had a motion on the book for Thursday next for the repeal
of the window-tax; but, as he understood from his Right
Hon. Friend that the arguments he had used on a former
occasion had at length convinced the Government of the ne-
cessity of repealing that tax, he trusted there was now no diffe-
rence of opinion between them. He regretted that the Right
Hon. Gentleman, in proposing the repeal of this tax, seemed
to cast "a lingering look behind," for he was probably the
only person in the country who would have ventured upon
the assertion, at the present day, that there was a good deal
to be said in favour of the window-tax. The Right Hon.
Gentleman said, "Look how much house-property has been
relieved in the last few years by the repeal of the duties
on glass and on bricks." But what relief was this to
houses already built? It only applied to those to he
built. Another argument had been used - that the win-
dow-tax ought to be kept on because people were accus-
tomed to it. This reminded him of the old story about
skinning the eels. He feared those arguments would
not be very satisfactory or consolatory to those who looked
for a total repeal of the window-tax. He thought be
was perfectly justified in proposing its repeal last year,
though he was told that faith could not then be kept
with the public creditor. He feared the proposition of a
house tax would cause considerable disappointment to
many; he wished the substitution of that tax could have
been avoided.
Sir JOHN TYRELL thought the Noble Lord who had
just sat down ought to be satisfied with the victory he had
gained over the Chancellor of the Exchequer. As to the
agricultural interests, he thought it would have been much
better had the Government stoutly denied their distress in
the Queen's Speech; for the measures now shadowed forth
were not at all of a description to administer any substan-
tial relief to those classes whom they admitted to be dis-
tressed. He congratulated the Right Hon. Baronet on hav-
ing made one admission, great in principle, though small in
amount—that of having recourse, on certain occasions, to
the Consolidated Fund. He proposed to administer some
relief in respect to pauper lunatics, with the view of encourag-
ing parishes in unions to send their pauper lunatics to the
county asylums. If the agricultural portion of the country
was really in a state of distress, it might be doubted whether
it was advisable to act on such a principle; for medical men
admitted that the partition between pauperism and lunacy
was so very thin that in some cases it was almost transpa-
rent; and there might be a danger of paupers being hurried
off to the lunatic asylums, in consequence of the Right Hon.
Gentleman's proposal. He agreed in the importance of the
poor having a wholesome beverage to drink, which was in
many cases almost a necessary of life. The adulteration of
coffee was carried on to an enormous extent; and though
with a portion of chicory, it might make a cheaper and
better beverage than the lower kinds of coffee itself, yet
chicory was so much mixed with parsnips, carrots, mangold
wurtzel, and other substances, that it was impossible to obtain
it pure. In many cases it might be difficult to say whether
chicory was adulterated with marigold wurtzel, or ntangold
wurtael with chicory; and if a penalty were imposed on
these adulterations, it would impose a great deal of trouble.
Mr. W. WILLIAMS said he was quite sure the Chan-
cellor's statement would disappoint[the country as well as that
House. If the House wished to force reductions on the Govern -
merit, they must begin with our expensive establishments.
After Committees had been sitting for three sessions on the
army and navy estimates, the Government ought to have
been prepared to carry out some very extensive reductions.
But it appeared that, whenever the finances were in a flou-
rishing condition, there was always an extravagant expen-
diture. The expenditure of 1845 had been 2,174,0001. less
than the expenditure of this year; and what were the cir-
cumstances of the country to justify such en increase ? !At
home, tranquillity, peace, and contentment reigned to a
much greater extent than was the case in 1845; the colo-
nies were, in a state of quiet—there were sonic misunder-
standings, but nothing to warrant such an expenditure as
this; and foreign nations bad quite enough to do to ma-
nage their own affairs: they had neither:the means nor the
disposition to interfere with us or any of their neighbours.
Let the Right lion. Baronet state to the House the necessity
for the increased expenditure this year over the periods he
had named. The expenditure of the army and navy was a
million more than in 1845. What was there to require or
justify that? Sir Robert Peel had carried on the Govern-
ment peaceably with the smaller expenditure, and why
could not the present Government carry it on as cheaply as
he had dine? They had certainly never carried it on more
efficiently. Was it through want of disposition or of ability ?
As the question would again come before the House, he was
not disposed to take up the time of Hon. Gentlemen at
the present moment.—(Hear, hear.) With regard to the
window-tax abolition and the substitution of a house-tax
on the principle proposed by the Chancellor of the Exche-
quer he should say he considered it most objectionable, as it
removed none of the complaints urged against the inequality
of taxing the houses of the poor from 25 to 30 per cent. on
the rental, whilst those of the wealthy were only taxed 2 or
2% per cent.—(Hear, hear.) Then, the income-tax, also,
was an impost that the community expected would be placed
on a different principle from that which previously regu
lated it.—(Hear, hear.) But, as further opportunity would
occur for the consideration of all these topics, he did not
deem it necessary to refer to them more particularly on the
present occasion.
Alderman SIDNEY did not wish to anticipate the debate,
but could not avoid making a few observations for the atten •
tion of the Chancellor of the Exchequer. The scheme pro-
posed for the reduction of the window duty, by the levy of
a house tax yielding two-thirds of the present window duty,
be considered a great injustice to houses lately erected and
containing a larger number of windows. He could bring to
the recollection of the Right Hon. Gentleman the fact that
some new houses with fifty or seventy windows, assessed at
50/. or 701. per annum, would under the altered state of
things have to pay some Is. in the pound, or 21. 103. or 31.
10s. in the year; whilst the old houses, under the former
system of equal value, would have to pay 131. and 201. per
annum.—(Hear.) As to the income-tax, he would not then
touch on that. He remembered when the Noble Lord at the
head of the Government re-introduced the tax in 1848, he
proposed it on the ground of its being merely a temporary
tax. In 1842 Sir Robert Peel stated to the House
that if the tax were to be a permanent one he
would consider it the duty of the Government to inves-
tigate how far it pressed on the different classes who
paid it.—(Hear.) He therefore trusted the House would
offer the most determined opposition to the income-tax, une
less Ministers were prepared to make it more just and equal
in its operation.—(Hear.) He would never consent to the
renewal of a tax which exacted in the same proportion from

,alent, salary, and daily toil, as from realized property.--
'Hear, hear.) He should differ with the Hon. Member for
Montrose, and assert that Government was not to blame for
having appropriated a certain portion of their surplus revenue
to the payment of the national debt, as, in his opinion, they
were bound to leave as little as possible of such a legacy to
their successors.—(A laugh.) In conclusion, he hoped that
some important Member on one side of the House or the
other would insist that the income-tax, when renewed,
shsuld be renewed on fairer principles.—(Hear, hear.)
Mr. HODGES thought that as the brick duties came under
favourable consideration last year, the hop duty should not
have been overlooked on the present occasion. For the last
thirty years there had been great complaints amongst the
hop growers, and these complaints had not lessened, but ag-
gravated ; and from what he knew of the condition of the
farmers in the hop counties, he could undertake to say that
Government would be unable to collect the hop duty in the
present year.
Mr. SLANEY tendered his thanks to the Chancellor of the
Exchequer for the remission of several taxes, but more par-
ticularly for the remission of the window-tax, which would
be the greatest boon to the dwellers in crowded courts and
alleys, who felt severely, as he could testify, the privation of
light. He rejoiced at those reductions, because he felt that
in proportion as the working classes were enabled to con-
sume the necessaries and smaller luxuries of life, the land-
lords would be better off also, and that in proportion as the
restraints on the springs of industry were relaxed, so would
the great mass of the people be elevated in the social scale,
and improve in all the elements of real prosperity. His
Right lion. Friend had stated his willingness to give every
aid in his power to the suflering agricultural classes, and to
afford to them for other improvements that assistance which
had been found so useful in the county he (Mr. Taney) re-
presented for the purposes of drainage ; but why would not
his Right Hon. Friend allow private individuals to lend
money on the same terms, instead of requiring the parties to
come to the Exchequer for the loans? Nothing could be
more useful than such a plan ; at present money could not be
obtained on
mortgage et less than 4 per cent., although Ex-
chequer-bills produced only 2 per cent. ; and the reason of
the former was the complexity of the transactions, and the
lawyers preventing the landed interest from getting fair play
in that particular.. He hoped, however, to see the time when
that difficulty would be removed.
Mr. FREWEN joined with his Hon. Friend the Member
for West Kent in expressing his regret that the Chancellor
of the Exchequer had not announced his intention of mitiga-
ting the duty on hops. He had mentioned to the Right
lion. Gentleman a short time before, on going up with a de-
putation on the subject, the state into which his county was
brought mainly in consequence of that oppressive tax. In
a neighbouring parish to his own 1,000 acres out of about
3,000 were thrown on the hands of the landlords, a large
part of which belonged to a Noble Lord on the other side of
the House, who had them on his heeds since 1848. In fact
at that end of Sussex thousands of acres had been thrown up,
and there would be more than double the quantity at An-
chaelmas next. The Right Hon. Baronet the Member for
Ripon stated the other night that he had not more than 3001.
arrears owing to him for rent; but he (Mr. Frewen) could
mention some landlords who had thousands owing to them
for such arrears. In the eastern division of Sussex the hop
duty amounted to more than 100,000/. In 1848 it was
more than 147,0001. ; last year it was 116,0001.;
and, now
th 4 tIIQ PrQtectwg dutylmed to one fourth of

what it was, he thought they had a just claim on t,11.e.
Chancellor of the Exchequer for a mitigation of
most oppressive tax. The quantity of bop elaniat,la 8
i
had been greatly reduced of late years. In °
the quantity was 51,060 acres, and the old duty paid ira!,
242,000/. In 1822 the quanti was 43,766 acres, and
213,0001.
the old duty was little more than 200,0001. In consequence
of the pressure in that year Lord Liverpool's Government sentt_
down orders that the Excise officers were not to collect. ne.
duty. Now in the last year there had been great ineetls
on the subject, deputations to the Government and ,
presented to Parliament, but the duty had been enforFel.
although the pressure was greater than at the former perewrel,
He thought they had a strong claim to have the duty lotr_
to one- half its present amount, for otherwise it wouletf_uun.
utt-rly impossible to continue the trade. The Right ltit
Gentleman would find it totally impossible to collect theta
fur the last year, and great distress aril ruin must be the
seor
sequence if it were enforced. Many of the old political
porters of the Government had expressed their wish that they
might not long continue in office.—(A laugh.)
nonce of
Mr. COWAN said he rose principally in conseq
the observation of the llon. Member opposite (Alder:era
Sidney) as to the injustice of the income-tax as it at pre
existed. He need only refer to what took place threesLa;
ago, when Hon. Members expressed themselves in try.b;
terms as to that injustice, and the Right Hon. Baronet,
First Lord of the Admiralty, had exposed it in the.lnft;
manly manner. He di I not wonder at the comp, it
against the tax from its inequality, and the facilitit_sire
offered for fraud and evasion. He held in his band
of assessment which had been sent to one of his con;
—it went through the Post-officewithout an envelope: °P
iddence
at the ends, so that without any great breach of an
any clerk or messenger of the office might ascertatn
amount at which any person in the city of Edinbergnti";B.
assessed, for all the notices were issued at the sant° es.
He found that in the year 1848 147,659 persons leoe7r(jhad
sessed under Schedule D for income-tax, of whom 34,1-'d been
incomes under 1501. a year; and yet from them bud been
collected 73,0001. He could not but call that Inon,eLere,
gotten gain. He also thought that coach rcianufsel,
tileue‘tei tot
who had been such great sufferers from the progress 0' arc
ways of late years, and also the paper manufacturer!,o7l..
entitled to relief at the hands of the Chancellor of it ,
chequer. As to the latter tax, his conviction was
tba
produced
lIALL sai no substandtithat when the al gain to the countrNobley Lord, three .
tYearl
to
ago, spoke of the income-tax and the extension of that __.oo
Ireland, he certainly gave the House to understand that_T4.
the tax was again proposed it should be extended to I._r_.s',"Tir
He thought it right, therefore, at that early part unitetu*.t.oB4
cussion, to give notice that whenever the opportal..
he should take the sense of the House as to the extener
one
the income-tax to Ireland.—(Hear, hear.) There el. bat
question he wished to put to his Right Hon. Fliel?uie'o of
first he would tell him that with regard to the impost-of the
the house-tax, it was his intention to take the sense _
House on that proposition.—(Hear, hear.) But it !In.. to
tremely desirable to know what strength they
have in support of such a proposition, and therefore,
they came to the discussion, he wished to ask th *don of
Hon. Gentleman whether he intended that his Prolataita
a house-tax should be confined exclusively to Great
or should be extended also to Ireland.—(Hear,
.hear-) St the
Mr. ALCOCK, after expressing his satisfaction 0,
announcement of the Chancellor of the Exchequer to ere
taking the duty off clover-seed, said- he was anxious
our o.
plain the reason why he voted the other night lo etre. 011
were hie.erafore
the motion of the Hon. Member for Buckinghains."o,- bat.'
did so, not from any view to a return to protecuLora.
because he was one of those who wished to force the fo
ol
frje
ment to give them a full and complete sYstere
:
trade. He wanted to extort from them free trade .13 aware
portent article of barley. The House was hardly red'
that one-ninth part of all the cultivated land Was alosinre
by barley. When the Hon. Member for Buckiog" d
last year nroposed to transfer to the Consolidated Gentle'
part of the charge for the poor-laws, the Right Inn Sir
man the Secretary for the Home Department so d ode
Peel proved, that even if the Hon. Gentleman hie or Sel.
good his case, it would not have made more than 2up• tiered,
an acre difference. But the tax en barley, be, ~`raere
amounted to 41. or Si. an acre. Some Hon. Gentle'"re they
disposed to say it was of no consequence; but We.aait be
aware that if a man wanted to convert barley into 1
The'
i rope's
got only five quarters of malt for twelve balls
farmers of England had not combined together for th
the re'
of that tax, as the commercial classes had done for me ter
peal of other duties, and therefore they bad failed toe muut, if
that House with any effect or power whatsoever. aok-
they did combine, as they had done in South 241, ° obtokra.•
elected their own representative., they could not fa,' t: Led',
justice, although, apparently, it might be a matter
ference to that House. creatlereatilli
Sir W. JOLLIFFE was glad that the Hon.
who had just spoken was at last convinced that the iliftBbt '
tural interest had reason for discontent. The s°u se
ee f
s
depend upon it that in many parts of the country that it
suffering most severe privations, and he was suraead W*3;l'
would be a satisfaction to them to feel that the,' age tb
degree of sympathy from their Members • but, "ropatlif
felt that, they must feel also that they had necirtlebequer;
from the Government or the Chancellor of the tatageli
—(Hear, hear.) Never had he listened to anY sit,' state'
with more pain than he had listened to the finer, hestai
ment of the Right Honourable Gentleman.--(1110'r eigud
What was the country to expect ? Only overe. ale, se
the Chancellor of the Exchequer over and egoroeeit
her Majesty's Government in the Speech front be dir1„11;:a
distinctly referred to agricultural distress. Btl' -0 sh".„""
see how the tenant-farmer could be benefited %catkin:a;
by the present proposition of the Right o°ll* , or of
If houses above 20/. were to be taxed some en orals° °I,
must pay that tax. But let them conceive the irotland od,
the Right Hon. Gentleman. He might benetir clover-seed
the north of England by taking off the dotY on Per" er-
but he was doing infinite injury to the en7o-150a gray
England, for many tenants the south °` Atable emP
clover-seed, and it was one of their most Po";•tarreera'ale
ments. If it were not beneficial to the teoaterneno:,et
from its, being an uncertain crop he did not ret-"..-fae of tribe
his tenantry, still to the labourer it was a Soo- eve
advantage. The Chancellor of the Exchequer talk bad
mad floth '
great deal he did last year for the land, but the ..-„tiglit J.,tf
perienced very;little practical benefit from the ""-f-"be °L;
Gentleman's boasted boons. As to the reduction v-„taffirlm,or
on bricks, he did not believe that a single tent iotiou
throughout the country had benefited by that rte,"h
the extent of one shilling.—( Hear, hear.) If, ri-tsem"-:„Le.
an aggregate surplus in two years, the Preeeti- uffer'"L
cellor of the Exchequer could do no more for the s btk'
agricultural interest, that interest would
get from the Hon. Member for Montrose. oestice.l-
- D. STUART said that a most IMPOrtgliteg by 10§
had been put to the Chancellor of the .E'teicliegotit pt., or.
could Honourable Colleague; he Loped that it
answered.not Ole
ccnrs had er
The CHANCELLOR of the EXCITE`4- Msrflei-asr'
swered the question of the Hon. Member for
ese ocelts.°o,
rather have
at the moment simply because, as usual IV° -.11 togek.i.
he had proposed to answer all such question._
wo,taaii,
What he had stated, very distinctly as be boustoal
he proposed to reduce the esent duty Pal(' "Ict se% urni
Great Britain; he did not mean to impose any ne- Me-
gen' itr
Ireland. With reference to the complaint of t-e whose de
tier for Edinburgh, that some of his constituent-,been pea
conies under Schedule D were below 150 L, head ,
to pay income-tax, the explanation was tau„le"Ds Iffoettbi
means from other sources not set forth in Scheu:course,„ to
raised their incomes above 150/., they had, ( referea"ibe
assessed upon that aggregate income. IVithi that rria
the tenant-farmers, he had always maintaine,uoohro.le!is
benefit to them must be given, generagy seeal,ll'oo hraliae
their landlords. If the result of reducing the tinl too a.
hula lords
their ofba
and on timber, had been to enable the
their tenants better buildings in which to carrf °II to nf
dOve ducal rations, this was certainly a material goo.. _ ..„atica
tenant-farmers. He had never spoken of the..,'"er. o
the brick duty as a direct boon to the tenant- urea
the proposed reduction of the seed duty, he W f,btotigbiell
opinion that the general body of agriculturists
or, ty
the country would be benefited by a Mess 0.
cheapened their raw material.
Mr. NEWDEGATE wished to know ~rryier the
cellor of the Exchequer had this year, as In '"d nee
formed an estimate of the amount to be derive
of rev,eBso
whether tke_. Cabe:hree:
corn-duty ? - (Hear, hear.) In 1149 his estintateo in 'The
from that source was 50,000/. at a duty of le" and
me'
he anticipated the same amount from the eame,',4 the "per
duty so anticipated was small in amount, "- of Is' the
mate was valuable, because, at a fixed rat iatetloo
quarter, it gave the agriculturists a distinct inalPopol toe
Government anticipation of what was to be,theilti
of corn in the ensuing year.—(Hear, hear.) ,be eisaut
Right Hon. Gentleman, instead of, the 250,ousaci le v-pt,
pated, received 617,815/. from the corn duty; an 473a'nttla
instead of his anticipated 250,000/., be rene': o""hat .
an excess of 70 per cent. upon his estimate' tient° ;est;
like very much to hear from the Right Hon. urell„ogLelil
fhoereisftiimt estimated tthoebcoe:n duty would realize in the e" this " glue
be an important fesaat3l-; a "'lest ",.or
very important information to the landed tater_rileat
_eat
extent of foreign competition which the 6°,verht e IreVirh6
are
athmeiliogieittetrling,wood
posed they would have to encounter. As ,a7oooseaatelar
of France, which was put forward by will "(ort of 6-0;
agriculturists in their distress there was tla°- "aiand. and
between the case of France and the case of'llEo,lof ;rots
gland was an importing, France an est:W.ll4ooo
selfld
the 700,000 quarters which in 1849, and, I'd precnriee ,";
which in 1850, France exported to Engleruke'ts the ar-10b,'; •
lated, by their price in the English
corn throughout France. This Bud
featurcs. The Right Hon. Gentlemen asked thorn vas, cosi'
continue the income-tax, that under its covet:t
vet of
petuate free trade to commerce; amid be askentr.der c aria.
tinue the duties on malt and refusal, that, t; luracticsi
sentedthreelfigrutsepe;
these, he might perpetuate the of free-, es $ p which,
culture.—(Hear.) He regarded this Budge,',„aathi uck'
ignoring of her Majesty's Speech, and of the sknler Wes, for
on the occasion of the motion of the Hon. ge`"to 01)1.000
inghainshire, it had suited the GovernMen,t„, agile 0000:
agricultural distress. The reduction of 30,0001•
tiyfferieL, aeo
seeds, attained at the expense of the deep triori'fe be'
ern counties, he considered in the light of Pronaerce, aatitiot!
mockery. As to the condition of our The as bitters,
lieved it to be very far indeed from sound. Te the bile efli
of the cotton trade this year would develoPfree..trs
satire that could be devised upon the whole, and lurept,
tern. It had been said, a Give us free trauerhout P„ peat
extend our commerce magnificently threurthat
whereas experience, since tree trade, show were yeas
quarters in which our trade had expande, troll eaell)
those colonies of our own which our leg car, beer'eapoi
was seeking to injure, if not to destroy—(° the_ana,o
to Europe, there had actually been a decrees 1,
tation of our cotton goods to its various countrn'ith I!hsrt
not less than 27,000,000 of yards as cempareu_exporrpoee
(Hear, hear.) It might be very true that our
imports bat'
increased since 1845, but the increase in our ituP for
arataherrt of
infinitely greater.
Mr. F. FRENCH complained that the aorta' Tiie
Pa ost
Marylebone, not content with the omisaieo.rtfd. tbs,ted the
the Government to do anything for Ir rfs 'watu her•
distressed portion of her Majesty's dotninl;t'o sir ; wee
Chancellor of the Exchequer to impose a her 01005
He maintained that Ireland, in proportion to
_, but t
not only more heavily taxed than this countrT... id be
on ear' n' aid b
was the mo.t heavily taxed country up that
be epa
Mr. BANKES assured Irish Members t to eth
the last man in the present state of Irelaneor
or
income-tax to that country. The Chann,l the ag_ldlorg,
chequer had spoken of those burdens of a.rolue'ri the I.etros
rists complained as if they in reality fell up wheat if
and not upon the tenant; but the class
cultiva
crags
most heavily was that of the smell aalus,o clo,l_
land, neither a rich nor a powerful but a most „as.o.„000
u'poitlors °f thble
ma
in the State. As regarded the window-tIF" whose - it also
not only to give his attention to those oy,() ejtten°,,,,, sp,
thoetrieiglahrtgbeetinowooreeptahratticweelarrelysitrueetuterdnewdi,thhusi;:tenefotuboollotwo'
having their interest at heart, as well a
at mist the iv," 0001
his canstituents, he had raised his vomicieghetga;;ahbsngrnnlorell:
tax. He thought that the duty
windows to houses greatly to the advantage Ve toitiecrov.
and without any great loss to the revenue.
..t"tax,
_e'peon
.tilt' therefore in the propriety of removing his opiaiou •
4tt
ing to a future occasion the expression of ul oP°'
the income-tax. Ol
Mr. MITCHELL expressed his approval thought he
modification of the timber duties, which he eapipserlP
lead to the employment of a large number 0"