The Sun.
London, England, 1833-05-01 00:00:00

!'ZeaaPe:ar as Compared"with the rich. The number
in Great Britain charged with the window
'Zlerie 517'471. What was the total number of
fag
_ tireat Britain ? No fewer than 2,816,19,
1 2.468,708 exempt from the pressure of ,hat un-
y4t
tai no,.
tit.
--.--, therefore, most untrue to affirm, that
4, helbPressed with undue severity upon the poor.
k,itiiin
rerig,tgieodn ttohe House to consider how the matter
the house tax. There were in Great
•Ifen,ool3oo assessed, and there were as many as
,1140,410`: not charged. He should boldly deny that the
ta,
Inch' that tax would b a relief to the poor. It would
tser,,,
~,.,e.t.u.ogi but the direct reverse. It was contrary
ten teuiciple of justice, that houses should be rated
4 ea what they cost, and not according to what
Y Were h
laity
and ort . Should one man be made to pay for the
eal fully of another, who, perhaps, by that vanity
%fair folly, deprived him of the means of defraying such
itedine tufa Na, the obviously equitable mode of pro•
1444 Ts' to charge upon the actual value in the
lite,plaiit Ai had been broadly asserted ti at the most gross
tale of Yt;_Prevailed with regard to the charge made upon
itteri "houses of those
who were called the " Aristo-
,Wtkids-te4ll teirro which he altogether disclaimed. He
4beat , ti'em an an,-cdote which might he consid,red
144 raaPao that point. There was Knowle Park, with
1001. a 8t of them were aeql airited, that was rated at
koset shoal' it was thought unjust that the Duke of
ttbhenght th'e4leit Pay so little for such a dwelling, and so
''e ofE,,„ 'ling officer, but h proceeded tiledcautiously—
th -r, were c lotions 1n i heir generation. He
litail,d e ',dilation to 1201., and that valuation was ap-
oritial4g, when it as instantly reduced to its
ttpezi: aTnount of 10/ for it was considered that the
~,it 1 6:eihke:Ping ugh.; place in repair and maintaitnienrtze
matt taaiat ceedition as any person residing II
't be 'to, would so reduce its value that it could
k ' Worth
L tither more than the sum at which it was
vt intitalued; and it was considered, too, that if
4 e " the mai ket it woul fetc no m—it
~!,b
Lwo:ltoruultful
,if it 'would fetch soh ore
much. That
L t'e side, v°f Knowle was equally true of other places.
tLlati oftCPolte in these strains respecting the country
e'tillaa e wealthier classes overlooked the valuation. of
i'allol, 'e". He would trouble the House with a short list,
'.:.3.ll4d4eeria,,,u'e .... 42 500 Apslev £1,850
-',tt'f' ...• do. ...... 1;500 Chet House of the Hon. £.
___
cll.
tord... ..................... 3 91!0 Member for Essex
I.,:l_ero!, .................... 1,500 Norfolk House I,GJO
~,gklow„? ............... 2,000 Burlington 1,300
144,
s"e .................. 1,630
thttZe't {.t Proof that the window tax did not operate for
tl4 of"Z: benefit of the ric rich and the manifest disadvan-
64,41rari iPf ", be would just mention that the p.ay-
Ittiti'dgoll, teo( Zi,11,.2-,..„11d. to. Bs. 101 ranging from eight
kat aai. 17 J ran- wirloa.v
.tax Hare,wood House
ttotirirate a st,' 911•, whereas if it were eharg,d at the
-''' ' the
10/. houses in its neighbourhood, it
/4. IP? but 171.
10s. laeain, Lowther Castle paid
Ileld ha'Sifild•, while if rated as small places the sum
iiN' h atoill,lBl. 159. Woburn Abbey had 511 win•
at; but •P'd 51/. is. 91., according to the present
Wite,i tif it Was rated aceordinie to the 101 houses, it
oteaeontit'id'e're,Pa,Y more than 15/f.4.. 91.—(Question.)
,O, ft . " he was strictly speaking to the question, tie-
-1 tat wind'' calculations went to show that, with respect
Oilld th ter“v tax the oor were not treated unjustly,
tilt4s -ealth”
r., J we're notptavoured. He denied the state-
Zilei'll.qtri_a• Members who maintained a contrary
t,"tittlety,weis"4(l one word to say upon the reduction of the
* Yi,a t,, "'oh was pressed on them. He would admit that
4 eon ,a,dia evil, but it was an evil, like physic, whic
it,treetrilea necessary to restore health—as taxes were
1 tli of c'r the s'ability of a nation. With respect to
'ii vii, that could be done would be to choose between
t'leet'• ;, When the Government was pressed for the
11:101; -4 the malt duty, those who pressed for it did
°11144,4 tauch discernment as to the choice of evils. fie
elfittlit; show that within a very few years that t ix bad been
4'. lia Y reduced. In 1804 the tax on malt was
4.4.irh,,,1'i11,‘ 1820 it was 28•; in 1822 it was 20s. Si!. ;
ils, sitt. sil.her with a tax upon beer, amounted to,
lt Sd t"‘", as the tax on malt was at present but
ebsatii and the beer tax was taken off, there wag con-
: la, Y 5 reduction with respect to this tax of SI s. lilt.
a
itlt thatlac'ts
ththerefore, very wise to pitch upon that tax as
m
4,1414 ; "id be further reduced. Hon. Gentlemen
li'l rya '„a it menacing manner how the country would
!k liter 'louse rescinded ihe vote of Friday night last.
Val ,"atidence in the good sense of the country, and
1;,,,I1 ty 4ir", that if the House fearlessly and honestly did
''''.'l-) 't Would he applauded by the country.—(Hear,
ha • Tt,
ti '4eti 0, .e Hon. Member who had last spoken
teging ein with allusions to nursery tales, and to
ti);ialt'ia °f belle in Il•rkshire, when the announcement
,-: tiii•pg "11 the malt duty was learned. That sign
aetiei-'ontgb
,might have been made ; but was there no
ha bells at 111ancl ester and Oldham when it was
ki aced that the I
tone llO e cotton duty was taken off? The
11,4444 "urable Gentleman sneered at, and seemed
114ttl,,aiiivalue, every thing like national honour and
hat take faith, for it he loved national faith, he would
5,1.41- 4 a proper course to relieve the nation of its
-rfilti - withriet making it violate its faith. Now, he
tliikett%4PPose that the resolution of the other night was
l'ire Iteaad that the
the malt tax and assessed taxes
d'ett tePa'a/ed; was there any Han. Member of that
„haft „"° could put his hand on his bosom and sincerely
e. 4 'tat it wag his o iinion that a property tax—the
kiltsil:Y alternative—Would be carried ?—( Hear.) He
lath I+.l'''4,' it likely that Hon. Members would be pleased
Y? 'ti 10 per cent. levied by way of tax on pro-
Plth2tked-: ,that House wished to see public engagements
b4vietriz iet them first propose a property tax to
question;
lio,lkfi-:g,e,,taents, and then repeal the taxes in
1,,11511: ,i'''Y had laid on the former they could not ho-
1211e uo away with the latter.—(Hear, hear, hear.)
Cilia,n-C'-agements should be kept as well as private ones,
:din 1i was no honest man who had a debt to pay, and
ilieatb thatid a sum wherewith to discharge it, would part
Aettt 4e 'um and depend on contingencies. Every
xPia, Can Would understand what he was now saying.
v:' 4 tf:rii."n• Member for Oldham s tic! that the present
xe,Vril h, Ted Parliament, and that it ought not to be
4ifii ~,' the dictates of a Minister. if ever there was
tii!ittia'; not likely to dictate to a Parliament, his Noblek
I,lal l'iewa's the Person. Of all the Ministers he ever
mighty
lite t e Friend was the most likely to make a
't itt'e4t°r• But W 3.4 it dictating to a Parliament—was
it 1a
waY swaying or controlling it, to call urine
Orro„,ilse Calmly its judgment ? The persons whowed
4111,,,-"(1 in that House, did not expect that a reforrne
t 114:" would submit to the dictation of Ministers,
.tli.ertiti,-,":41(1 be highly presumptuous in any Ministers to
tt`alies,,,,td-ble.fatilig to it ; liut those persons expected that a
kitiia e aliament would listen to sound argument and
'''s
ielttt: their judgment, and not adopt the delusive plans
rtok, their
by those who ought to know better than to
:4' et
tlitern•--(Hear.) It was for Hon. Gentl-men to
klio:‘,l4tilelae arguments and objections
.of all parties—to
111Zht Ile 41 Well—and not vote inconsiderately, li st they
6 to,t very properly accused of m iking a scramble fir
c'titt of taxation which would least effect or more
ttita ' themaelves.—(Hear.) The Right 110 n. Gentle-
If!.tirtor'ici"tied, by calling upon Hon. Members.. to con-
-4,1 . c heat method of honestly relieving the country
ke, 'twit,' burdens, and not whilst they were, on one hand,
;(4 /4140ng for a tax benefici il to themselves, scramble air.°
t4llt tat.of door popularity, and the favour of eonsti-
kt• ,' Let them act as hi came them, and they would
A'' With their reward.—(Cheers.)
4tit4l, RON. MEMBEx, whose name we could not learn,
‘4 )4veas anxious to explain, as early as possible, his vote
inkt:te other night, and to declare now that, notwithstand-
It ki:'t vote, he was inclined to support the amendment
4 e,,* kilde Lord. He would tell Him. Members, that
eit,itiderecl he teas doing his duty, as one of a d.libe-
NI teesenably, when he said that his vote on Friday
.4 tes'e''s fot: -a
reduction of the malt duty, was because
1;4 th'itit that reduction would cl? good to the country,
if'ilila -the vote he intended to give that night for the
i'lll Cord,pt amendmeht, was becaus,. he considered t sat
5',,4 'eouction of th it duty was pressed, it would force
k;l'Ptit4 to adopt what they thought they ought not to
.4ttt4t:r to resign, and, consequenilYs injure the true
1 Cul °l' the country,—(Question.)
let raid WOOD amid loud cries of " Question."
It;tle't4 ' e would tree ass on the attention of the House
„"Ith 4 Very f,,,
mem-Hents, lie agreed with tile H in.
'407. I." Oldham, that it was very impolitic to argue
ttio)e.olt ginstion against another ; and, at the same
0 thd:e 414 Lt edthat Han. Members wet e sent.
tio; Ile„ ' as some. , • 4, they could
to, ill ,I !to represent particular latrie, )
Way'''t , roll',
iq,
e representing them. When he was asked
o Ntt,i a Property tax, he distinctly understood, that he,,
hotkit.e 11, t 4 vote for an income tax.—(Cries of "No, nos )
h, et of! n4' Members neir hint might exclaim No, A 0 ;
t: 50 in s'ed them to prove that a property tax would not
' l'n
'uhlie tax. I',)
li sat' that l'hhalte-anli.e., `would state to'a the House. Teat
alga's
ipr -
th. traii,4ecwiltun, tax would subject eve )
p,4,tlhe hbu'uns to the investigation of Commissioners;i_
li
tiie,td:zwhii3test. rendn'a dealings would be unnecessarily
v,evixe
el tm , 44,11 t.t' dishonest man would bee cabled
,1
lici toe 1e,.41511 tue.o44
‘tlie Commissioners astray.
NI, a I respect
Igh ,he would not hesitate to say that it way
.oit 4,,,i , atid that he was readyto take off a moiety of it,
the taxPPIY tbat moiety
rocaet til:iii. i'y a tax on beer. The revival of
b„fo Y, iliac! la Per barn 1 on beer would make up !,hat
.
(Gr' ti,, e would advise the beer tax to be revive)
race of
„reduction of the tax on malt took plate.—
Cli'e
"'") He only aid what be really be-

lieved would be satisfactory to the people, and benefic;al
to the country, when he advised the revival of the beer
tar, and a reduction of one half the malt duty. The
revival of the former tox, and the reduction of the latter
would not raise the price of beer retailed by the shop-
keeper, but would make malt cheaper, and enable the poor
man to brew his own beer. Farmers would be henefitted
by what he proposed, since they would be able to biew at
a much lower rate the large quantities of beer they used in
harvest time, and there would be also another benefit re-
sulting from the proposition—namely, that it would go
a great way in preventing the poor from frequenting beer
shops.—(Question.)
Mr. Sergeant SPANKIE spoke from under the gallery,
and in so low a tone, that much of what he said could not
he distinctly heard in the gallery. He was understood to
say, that the vote of Friday night last had placed the
Members of that House in a situation of great difficulty,
anti he wished to God that Ministers had on that occasion
the assistance of the eloquent speech that had been just
delivered by the Right Hon. Gentleman on the Treasury
Bench. If Government had been strengthened on that
night by the aid of those who ought to assist them, they
would not have met et ith so signal and so melancholy a
defeat. He never recollected to have listeued to so languid
a debate as the one of that night ; it seemed to be a
match fought by the Treasury and the Country Gentle-
men, of which the other Members of the House were but
passive spectators. Though there might he mmy lion.
Members for a repeal of the malt duty, there were many
who had a horror of a prop rty or income tax, and he
con'eseed himself one of the latter. He knew not what
to say of the Noble Lord's dexterity in proposing the antenil-
ment before the House, more than that it threatened the
country with a curse, and was, as it were, giving them up
to the wolf when they were menaced with a property
tax. Now, with respect to that tax, however plausible it
seemed, whatever appearance of e quality it seemed to
carry with it, it was like all projects of equality, con-
taining within itself the same germs of the disorder of
society. Though he was well aware of the evils of an
income tax, still he would acknowledge that some relief
ought to be given to the burdens of taxation ; and though
he was prepared to vote for a repeal of the house and
window taxes, he thought nothing short of insanity could
advise as a substitute for them an income tax. The minds
of the people were fixed upon the house arid window t xes,
and they were led to believe that their repeal would
he one of the first acts of a reformed Parliament.
The Hon. and Learned Gentleman then alluded to the
heavy taxes that pressed upon the metropolis, which
were the cause of making trade retrograde, and he
said that those aixes did not press on the 101. householders
alone, but on persons who rented large houses, an I were
very often extremely distressed to pay them. He contended
that if the present Government was to be accused of any-
thing it was of its weakness—general weakness pervaded
its acts; even the Attorney-General did not seem to pos-
sess sufficient vigour to carry on the requisite administra-
tion of the law, and in fact it was a general complaint that
everything was in a state of pulling down. He called
upon Gevernment to act with vigour and repress that
agitation which was directed against it. On the matter
of the house and window tax much excitement prevailed
throughout the metropolis. He held in his bend two pe-
titions en that subject from the inhabitants of the popu-
lous borough he had the honour of representing. These
petitions were got up under a state of great excitement,
and he had done, and would still continue to do, all he
could to discourage that excitement. In the mean time he
would advise Government to be prepared to meet with
vigour the discouragement that prevailed.—( Hear.)
Sir JOHN TYRRELL would not give a silent vote on
the present occasion, and would state why he voted for
the reduction of the duty on malt. He was sorry, how-
ever, that he could nut learn, trona what had fallen from
the Hon. and Learned Sergeant, whet was the substitute
he proposed for the assessed taxes. Why he had voted for a
reduction of the malt tax was, because he considered Minis-
ters bad not given a due consideration to the agricultural
interest, and that the petitions of the landholders had not
met at their hands the attention they had a right to
expect. As that measure, favourable to the landed in-
terests, came on before anything was projected in their
favour, he thought it hie duty to vote for it. However,
in s tying this, he would also say, that he went the whole
length with those who thought that a property tax and an
income tax were one and the same thing. and would be
measures of confiscation. Since his vote for the reduction
of the malt tax, lie had seen his constituents, and their
great delight at that reduction could not be mistaken.
Those c instituents were not Radicals nor Tories—they
were ignorant of any party, but they received with plea-
sure the vote of Friday night, as they considered it bene-
ficial to the country. For himself, lie disclaimed the im-
putation of grasping at or scrambling for a system of
taxation that would be of set vice to him. lie was ac-
tuated by one motive, and principally consulted the good
of the agricultural interests. The Honourable Baronet
spoke for some time amidst calls of " Question," which
prevented his being distinctly heard ; but we understood
him to declare, that it was his intention to vote against
the proposition of the Hon. Baronet fur the repeal of the
ass ssed taxes, though, at the same time, he did not like
the amendment of the Noble Lord.—(Q iestioo.)
Sir R. PEEL rose to state shortly the grounds on
which he should give his vote. Although the subject
opened up a discussion on the agricultural, coma-len:lel,
anti financial policy of the country, he sliould direct his
attention fir the decision of the question chiefly to finan-
cial considerations. When he looked at the present state
of our finances, and at the necessity of maintaining public
credit—and when be found, after reductions in the ex-
penditure, and after providing, for the public service, there
only remained an available surplus to meet every possible
contingency which might arise of 500,000/. ; when he
found that 500,000/. was calculated on a small increase
of the revenue of last year, and that the establishments of
the present year were but little lower than those of the
last year, the question he had to consider was, how could
further reductions be made consistently with keeping faith
with the politic creditor ? He could not think it right,
under such circumstances, to repeal five millions of ae-
ditional taxes. It was true that the repeal of the
house and window taxes was not necessarily connected
with the repeal of the half of the malt duty ; but there
was no gentleman who heard him who would not ad-
mit, that, under the present circumstances, there was
a practical etwneetion, and that if they repealed
one•half of the malt duty, the pressure for the
repeal of the house and window tax would be so great
that it would not be possible to resist it. But many gen-
tlemen thought the repeal of the half of the malt duty
would not be proper, and that the whole should he re
pealed. The relict given by time repeal of the half would
be partial ; the expensive establishments for collecting, the
remaining half must be kept up ; the inquisition into the
manufacturers' processes, which was at present so vex-
atious, must be preserved, and, therefore, it was said it
would be better to repeal the whole. If there were any
force in that argument, the whole amount of the taxes to
he repealed was not 6,800,000/. as had been stated by the
Hon. Member fur Worcester, but 7,300,0001. The total
amount of the malt tax lest year was 4,800 000/. ; the
amount of the house and win how duty was 2,500,000/. ,
and if they repealed both, therefore, that would entail a
reduction of the revenue of not I, ss than 7,300,000/. The
Hon. Member for Middlesex said that they might make
reductions in every branch of the public service, so as to
reduce the expenditure and prevent a deficit. They had
voted the army estimates—they had voted the amount of
the naval force—they had voted part of the ordnance esti-
mates, and he considered it impossible after those votes to
the House to look for any reduction so as to repair the de-
ficiency. The lion. Member said, make redactions ; yes,
make reductions first, and then reduce taxation —( Hear,
hear.) Would the hopes arid security of the public cre-
ditor, when he sere a large defieit, be, satisfied by the
probability that the House might ultimately reduce three
millions of the expendieure 1 He would say, make
your reductions, and then reduce taxation. If they
tapealed the taxes proposed they would injure public credit
irreparably. With respect to rescinding the vote of the
other evening, he thought it far better to rescind that.
than to leave it if that vote were unwise. He saw no
dignity in persevering in the wrong. Tht. question sv
whether the vote were consistent with the good of the
country, and if it were not, were they precluded from re.
seinding it? The argum nt against rescinding it, woul
apply to rejecting every Bill on a third reading which
had been read a second time. It was said that if they re-
scinded this vote they would have other questions agitated ;
but the only reason why those questions were not agitated
now was not in respect to the dignity of the House, but
because there was fear that they would not he successful.
--(Hear, hear.) He repeated that the repeal of the halt
of tile malt duty carried with it the repeal of the whole;
and if the whole duty were repealed, and the house and
would not be able to satisfy
window tax were repealed, they
the public creditor ; for it was a perfect delusion to suppose
the deficiency
and by a reduction ofexpenditure. The only a!ternative, then,
could be made up by increised consumption
was a property tax, to which he was decidedly opposed. lie
would not pledge himself beyond time pre-ent occasion, but
he would say, that in the present circuinstanc,s of
the country, and, at the present period of the ses-
sion, a prop rty and an income tax would be a wet
calamity, He con-idered a property and an income tax
as inseparable. He knew that in pr. .posing a property tea,
it was seed that income should be exempt froth its cp7a
tion. That would be establishing a principle ut spoliation

to lax ptoperty, and preclude income from the tax. Ile
would take the case of a man, who, by frugality and in-
dustry, hail amassed a fortune of 10,000/., which he had
vested in the Funds ; lie would suppose that the man had
two sons, on whose education he. had bestowed much care
and a large sum; and that these two sans, in consequence
of that education, were making large prof.essional incomes;
were the two sons to escape, and the father to he taxed ?
'Was he alone to be subject to this demand ; and was there
any justice in such a proceeding ? It a property tax were
imposed, there must also be an income tax. If either were
imposed, there must be a rigorous inquisition into every
nian's property, as a necessary concomitant. He would
not say that circumstances might net arise, in war, or
evt n peace, to justify such a tux ; hut, in the present
circumstances of the countiy, it would not be proper
to levy an income and property tax ; or the effect of
which must be, if they Fete justly levied, to expose
every man's business to a rigorous inquisition. It
was a tax which would encourage immorality, fraud,
and perjury—it would discourage industry, which, in
a country iike this, no tax ought to do. Setting aside
the circumstance that, generally speaking, it was better
to submit to taxes already established than have
recourse to others, he must say that a property
tax would he most injurious. The tax upon houses and
windows was not, in his opinion, a bad tax. If unjustly
apportioned, let that injustice he redressed. In principle it
was not bid ; and this inequality was not necessarily a
part of it. The amount of income might he concealed ;
but men could not conceal the value of a house, or the
number of windows. In principle, he did not know a tax
more free from objection. If any county or district were
unfairly taxed, let the other counties bear their fair pro-
portion. The Hon. Member for Lincolnshire (Mr.Heath-
cote) had made a most patriotic speech to night ; but he
could assure that Hon. Member, that if a property tax
were established, the farmers of Lincolnshire would not
escape that tax as they now escaped the window tax. The
Learned Sergeant (Spankie) had spoken in favour of in-
direct taxation, which certainly was a good species of
taxation, because persons hail voluntarily, and could appor-
tion their expenses to the tax; but it treght be carried too
far. It had limits, beyond which it gave rise to smuggling,
and defeats(' the object in view If he had in his possession
the produce of a property tax anniunting to 7,300,0001.,
he did not say that he would reduce the malt duty, and
the house and window duties.—(Hear, hear, hear.)
There were malty other taxes, the reduction of which
might confer much greater benefits on the country,
and spread those benefits more equally over the agricul-
turists and the commercial part of the country, and over
the different classes of agriculturists, the growers of oats
and the grasiets, as well as the barley growers.—(Hear,
hear.) But his main objection, he repeated, to the repeal
of taxes was, that it could not be done and preserve faith
with the public creditor, unless a property and incum tax
were imposed. He knew that it was a popular notion
with many person:, that a tax might he laid on property
only, and that income might escape, and that the tux on
property might be graduated, and very productive. Let
them be assured, however, if they applied a graduated
property tax, that the principle would hereafter be carried
further ; that they would discourage industry, and make
men transfer their capital to other coun,ries. lie said
that the hope of dishonest gains would defeat itself—that
it could not succeed, and that a property tax would only
operate to discourage industry, to take away all stimulus to
honest exertion, and to force men to seek a more sale
country than England for their honest accumulation.—
(Hear, hear.) For these reasons lie should oppose the
motion of the Hun. Baronet, and vote for the motion of
the Noble L do], because„he considered it inexpedient now
to have recourse to a property tax.—(Fleur, hear ; loud
calls of it Question.'')
Mr. O'CONNELL, after a short time, obtained a
hearing, and said, that the Right lion. Baronet thought
only of one class of public creditors—those who had
money in tl.e Funds—but he forgot that more numerous
class of public creditors to whom the House owed free
institutions. The 'Luse owed it to the people to relieve
them from some of their burdens—to remit a large p .rt
of the taxation. With the people faith ought to be kept ;
and the House might keep faith with them, by reducing
the establishment-. By that be believed that the House
might keep faith with both ; but, as it went on at pre-
sent, it would in the long run keep faith with neither.
Tile Right Hon. Baronet said that they could not reduce
the taxation, because the army was voted, and the navy
was voted. fle said, rescind those votes.—(Hear, hear.)
Was the House to rescind no other votes than those which
were favourable to the people? By voting against the
motion of the Hon. Baronet, they would pledee them-
selves to support the Noble Lord's Budget, and that had
elven small satisfaction either in the House or out of the
House. They informed the people, too, that they were to
have no relief of the house and window tax. It was
most desirable that they should consider what might be
the consequence of that. They should remember that
to-morrow, when the newspapers informed the public of
their decision, what the Noble Earl now in the other House
said before the Reform Bill was passed, that he welt d
pay nu taxes, might find a million of people ready to
act upon it. If the people refused to pay the taxes, the
fundholder would nut be secure; then would they rescind
the only favourable vote they had yet come to for the
people ? For three months they had done nothing fur
them—(Hear, hear)—and now that they had done some-
thing they were to undo it. He did not see the necessity
of a property tax to supply the place of the taxes it was
proposed to reduce. It was their business to begin by
reducing taxation, and leave the gentlemen opposite to
find out the means of supplying themselves or reducing the
expenditure.—(A laugh.) He wished to strike down the
taxes, and to teach the Ministers to practise economy. It
was not necessary to have a property tax and keep on the
present taxes ; but the Ministers seemed to wish to lay on
a property tax and keep on the present taxes. It was sail
that if they impose an income tax, it must extend to all
parts of the country—to Ireland. That was meant to
each the Irish Meiners t but would they be so unjust as
to take off a tax from England, a tax which Ireland did not
ply, and impose a general tax, which she did pay?
Ile
wished to see an income tax in Ireland, but they would never
re so unjust as to relieve England of 2,000,0001 and im-
pose a pert of that on Ireland. lie implored the House to
look at the effect their vote was likely to have on the people,
and to give them this boon. It they voted against the repeal
Of the house and wiudo v tax, they told the people tory
were to have no diatinution of their burdens, they would.
shut the door against hope, and bid them be content
with the present tniserable Budget.—(Loud calls of
" Question.")
An I-lox. MEMBER. obtained a hearing after some time:
we coed only gather from him that he would vote for
the Ministers, and against the repeal of the house and
window tax,—(Again loud calls of " Question," and
" Divide.")
Sir S. 'WHALLEY, we believe, moved the adjourn-
int-nt of the debate.
Mr. O'CONNELL seconded the motion.
Immense confusion prevailed fer some time in the
House, with the cries of " Adjourn !" " No, no !"
Com-
parative silence being obtained,
Lord ALTHORP appealed to the Hon. Member
whether it would be fair or just to press his amendment.
considering the situation in which his Majesty's Ministers
would be placed, if the House did not come to a decision
on this print --(Cheers.) Ile was well aware that t e
bad given but very short notice of this proposition ; but
the reason was, the absolute necessity which presented
itself, alter the majority of Friday night, that a final deci-
sion should be come oas soon as possible. lie, therefore.
trusted that the Hon. Member would suffer the House to
go on.—(Lund cries of " Go on ! go on !" " No, no.")
Sir SNMLIEL WHALLEY hail no desire to embar-
rass Ministers ; but silt he must say that this vital ques-
tien--a question intimately involving the immediate inte-
rests of a million and half of people in one me•ropells,
ought to have the most mature consideration, and as yet
he had by no means heard sufficient disseussion oil the
subject.—(Renewed uproar—" Go un.") 1k would pro-
ceed, then, to speak to the qu.stton, since that appeared
to be the wish of the House, anti in so doing he would
not detain House long. Ile had risen for this purpose
at least twenty tenes—(A laugh)—and he saw many
gentlemen round him who were equally anxious to de-
clare their sentiments on this all-important subject, and
this had been his sole reason for wishing mote time to be
allowed for discussion. lie believed that if he had been
present on Friday Le should have given his support to
Ministers, because he thought that the m sit tax not
being, in his opinion. line of those taxes which
pressed most heavily upon the people in general,
it appeared to him that it would have been wore
eligible to do away with sonic other tax, which
did more immediately press upon the nation at
large. The real question at issue was, whether the me-
tropolis was or was net to bear the very large portion of
an assessment, from which west other places were, in a
great measure, exempt ? (tlear.) In putting the ques-
tion thus, he Was far `tom any desire that the country
eentlenien should h 2 called upon to bear the inequality.
What he desired 'o see was, equality of taxa-ion through-
out all interests. Several 11. n. Menu ens had asserted
that the Metropolis was not mere burdened with house
tr,trn,
thud:e a
w, ihe nfoio:tvir assessmentsNi,si.n a
i‘inet)ti, than other
b e
epn.: parts
ge cuo
nudne'
very stranee misconception, and would acknowledge it
of indisputable Parliamentairnyt°arnind"ottlhieerm'd(o)nci:mheeisittrs:n:;htaht

the metropolis alone paid a greater amount of taxation
than twenty-four of the counties put together, although
her population woo only one-third that of those tweiry-
four counties.—(llear, heir.) The Hon. Member for
Lincolnshire took the lead in insulting the great consti-
tuencies by dots supporting this odious tax, merely hecautte
it was only triflingly felt by his own constituency. The
house and window taxes were, in the worst sense of the
word, property and income tax ; for where a man has
1001. a-year, they take away 5/. of it.—(Hear.) The
same objection did not appear to prevail to the window as
to the house tax; and if the Noble Lord had come down
prepared to repeal the latter, tlie discontent would not
have been so great as it was, though the people would by
no means have been altoeether satisfied. Some of the
Hon. Members had seemed to argue, that though the
metropolis might be called upon to bear the higher por-
tion of assessment it cnuld well afford it, and talked of
the rich merchants, and wealthy people of all ranks and
sorts who lived in it ; these Hon. Members spoke as if all
the inhabitants of London were rich lords and gentlemen ;
let them make an impartial circuit through London and
the environs, and they would find whole streets where
the people were even starving, destitute of food or
raiment ; and they would find, too, that the mid Ile
classss were in that extreme state of depression generally,
which rendered it not possible for them to pay their
taxes. He had himself presented several petitions
from various bodies of his constituents, which all were
to the effect that the people would not, because they
could not, any longer pay their taxes. He was riot pre-
pored to vote for an income tax, but was quite willing to
support a tax on land and real property. He by no
means concurred with the Hon. Member for Tamworth
and others, in supposing that a property tax must by ne-
cessity include an income tax. Nor did he at all see that
there would be any violation of faith in making the public
creditor pay his proportion towards the support of Govern-
ment. Several eentlemen had attempted, as he before
said, to show that London felt the house tax no heavier
an infliction than ocher places: why, half the house's
assessed in the country were sioiated in the metropolis.
The whole rental of the country is 11,154,0001., of which
not less than 5,143.0001. is assessed as the proportion of
the metropolis.—(Hear.) If any Hon Member could
point out any other tax which bore so unequally upon any
other portion or interest of the community, he (Sir S.
Whalley) would be one of the first of the metropolitan
representatives to advocate its repeal. He denied
the assertion which had been made, that London and
Liverpool were the only places that male any stir about
the house and window tax ; so far from this being the
case, there had been not less than sixty petitions pre-
sented from various great towns in the country, Birming-
ham, Norwich, Coventry, Brighton, Bristol, Bath,
Edinburgh, &e. There were no grounds for continuing
these abominable tax-s. The Hon. Member apologised
for so long intruding upon the House—(Cheers)—but it
was quite impossible for him to give a silent vote on this
question, which he was compelled to say would be against
Ministers; he was in some points sorry for this; but
deep as was his duty and gratitude to the Government for
the measure which had among others brought him into
Parliament, his duty was still gre tter to his constituen,s,
and therefore when the alternative was offered, he could
not hesitate.—( Hear, hear ) Ile thanked the Ministry
for the alterations they had made in tloir financial plan;
for as to the original propositions with recerence to
reduction, they were a mere mockery and insult on the
people. He himself should wish to have the assessments
made at a graduated scale. Let those who have most pay
most and not least.
Sir FRANCIS BURDETT commenced with stating
the reasons which had induced his late colleague (Sir J.
C. Hobhouse) to resign his office and seat ; which were
solely because he felt that the measures which he was offici-
ally called upon to advocate, were not such as he believed
would be thought consistent with the views of his consti-
tuents, and he had therefore thought it most advisable as
a matter of justice to both parties, to resign both his
office and his seat. The measures of the Government in
their present trying position were such as he thought he
could not bring forward without a aicrifice of his public
character, in rendering himself lianle to the charge of a
selfish policy; and to avoid the possibility of this imputa-
tion he 11,1(1 altogether retired from office and from his
seat. He (Sir Francis) having nothing to do with office,
could not come under the possibility of this imputation of
se.fish motives of action, and lie should vote as his con-
science dictited. He did not intend now, as he bed pre-
viously intended, to vote for the Hon. Alderman's motion.
He must certainly confess he had intended to vote for
this motion, because his constituents were more particu-
larly interested in the matter, and he would still have
done so had it come as a substantive motion before the
House. It was not now, however, a question simply of
the repeal of the house and window taxes, but the reduc-
tion of several important taxes ; and it had not been
shown that these reductions could be made without in-
jury to the public service. There were three questions
on the tapis. First, whether the vote of Friday should
be rescinded, and he hail heard no reason why it should
not be rescinded, or why it should ever have been carried,
and yet they were now called upon to vote for an additional
defalcation of the revenue; and there was also the pro-
position of the Noble Lord, with which he did not entirely
agree. He was, however, bound to say, merely as a theo-
rist, that it appeared to him there could be no tax more
proper or more equal than a property tax, but Si many
practical men had started such apparently well founded
difficulties, that he must beg leave to suspend his judg-
ment on the subject. It certainly did not appear to him
at all au advisable thing to lessen the revenue by six or
seven millions at a blow, merely on the speculation of an
effective substitute, for there bad appeared nothing but
speculations as yet. The question amounted to this
----whether the Government was er was not to be
supported ? He felt no hesitation as to what to
do in this emergency. lie owed the debt of the
deepest gratitude to those Ministers for the inestimable
boon of reform.—(Hear.) He considered them the
honestest Ministry we ever bail—the least swayed by pri-
vate motives—the most public spirited, and therefore he
felt that they deserved the support of every honest man.
—(Cheers.) There had been a great variety of opinions
about the currency question ; now lie was not going to
give any decided one himself, though he was one of the
" currency doctors "--(A laugh)—but he put it to the
House whether there must not he some peculiarity in the
state of the country, when after a lung peace, when since
the war every Ministry had acted on the principle of re-
dection—wnen it is considered that in this time not less
than 34 millions of taxes have been taken off—when,
notwithstanding all this, there clearly appears to be an
almost unexampled universal pres.ure, it must clearly
strike any plain man that there must be some peculiar
reason for all this. The contraction of the income of the
country rendered it almost impossible to meet the demands
upon it. Everybo iy was bitterly complaining. People
were herding together in poverty and misery ; cold and
hunger were doing their worst ; five or six people were
obliged to sleep together on the floor, with no covering
but a single blanket, and lie would leave the House to
judge weether there must nut be a strong contention
among the six which should have the most of the
blanket. The Honourable Baronet then went into
a description of the tuggings for t' ,e blanket on this
side and that, and the consequent uncoverings of
the less fortunate, which excited some amusement in
the House. The Honourable and Learned Member
fur Dublin seemed to make a great outcry against twelves
49 income tax in Ireland ; but lie (Sir Francis) by nu
means saw any' reason why the nuble:nen and g .ntlemen
of Ireland should net be taxed as well as the noblemen
and gen !eaten of this country. Ile did not for a moment
mean to deny but that there existed considerable distress
in Ireland ; but this was moons those who would not he
subject to !he income tee. At the same time the House
should call to mind that no countre hid made larger strides
towards prosperity than Ireland had in the last thirty or
forty years; the only thing was that the advance of popu-
lation was more than cientnensurate.--(Uproar, and cri s
of " Question.") He did not think the present project by
any weans a safe one, for no sale substitute had been
"Pa:est.(' ; and it was perfectly unreasonable to ask the
Government. uneer these circumstances, to make such an
immense defalcation in the revenue. He however trusted
that there might tie f mud some secure remedy for the
taxes which were now cernplainee of, and in that case lie
would most readily advocate it.
Lord SANDON had a petition from his constituents
against this grievous tax ; but, under present chem.
etatices, he owed thorn a greater duty than to support the
prayer of
tilti.ebrre:l:,l,reeebisti:i,fstelpied to preserve public credit—the
hinge oetv'eersiterythitig. The eresent propositions would pa-
uagbl,iiicn,itndouhwsititiy. end enterprize, and
Mr. W. HARVEY observed, that the Hon. Baronet,
the Aleinher for Westminster, hail said that the question
was one uf great embarrassment to Government. It
might be so, but they bed placed thems.lves in to Ile
did nut blame toe Noele Lord for giving the House an
opportunity of revising their vote of Friday ; for nothing
was good that would not bear re-consideration. B." he
had listened with great expectation, but with great disap-
pointment, for sca, explanation of the words "at pre-
"",.
.05 the Noble Loru's proposition. What was meant
by saying that. it was not at present expedient to resort ,o
it property tax? All the adherents of Government, and
iloo theprpßigelrittyltiaox ought Hon. Member
n utto b
for Te dp
aantwootretdie: had declared
that a property
except under

~~

aflame circumstances. What were those cireumstancps?
The Hon. Baronet, Vie Member for Westanineter, had
to ked of the present state of the session. Why, to all
practical purposes, they were in the infancy of the session
What had bten done ? The Government which had pro-
niked so much, and from whew so much had been ex
p. eted , now appeared to intimate that they bad run their
full measure of economy ; thereby telling the country
that all their hopes were frustrated, and negativing
the just expectations of the people. It had been saie
by the opponents of the repeal that no substitute had
h:en suggested ; but must all the Members of the House
be Chancellors of the Exchequer ? A substitute, however.
fend b en suggested, and that substitute was a property tax.
His principal object in rising, however, had been to avail
himself of the opinion given a few years ago, not by Mr
liuskisson, nit by Mr. Ricardo, but by a Right Hon.
Gentleman who now held a high station in the Govern-
ment, fir which it was said he was indebted to a speech
which he made on a financial question. He alluded n
the Right Hon. the. Vice-President of the Board of Trade.
who, in 1830, a few months before he entered upon office.
o*.seryed in that House-" And here I take the opportu-
nity of stating, that I entirely concur with my Right Hon.
Ft tend, the Member for Liverpool, in opinion of the ex
pediency of a commutation of taxes for an income tax. I
declare my concurrence in his view of the subject ; and I
agree with him that, under proper regulations, and with
adequate securities, such a change in our system of tax a-
t on would be beneficial in the highest degree." All the sup-
porters of his Majesty's Government, who had treated of e
property tax, had treated it as visionary and dangerous ; yes
here was a Memtser of the Administration pronouncing that
in his opinion it would he beneficial in the highest degree.
But if it were not thought desirable, without considera
tion, to impose a property tax, let the malt tax and the
house and window tax be repealed, and borrow the deft-
' ciency, if it amounted to seven millione, on the crown
lands, which might be done at two or two and a half pet
cent. ; placing those lands in the hands of trustees. The
opponents of a property tax said that it would excite such
indignation that it would not continue to be paid for six
months. In whom? In those who were to pay it? What 1.
The landlords ! The owners of the soil ! Those who were
formerly so ready to sacrifice their lives and fortunes in the
support of the present system ! Was it to be supposed
ttiat they would become so rebellious, ao jacobinical, as to
refuse to pay the tax? The Hon. Member for Westtnin
ester talked of the blanket which was insufficient to cover
all those who were struggling to obtain a share of it.
But he forgot that, under the centre of the blanket, there
were some persons lying snugly enough.—(Hear, hear, and
a laugh.)
Lord JOHN RUSSELL would not occupy the House
with any remarks on the general subject, but would make
a few observations on the question of the lion. and
Learned Gentleman who had just spoken, as ro the mean-
ing of the words " at present," in his Noble Friend's
motion. He perfectly concurred with the Noble Lord, the
Member for Liverpool, that, at the present moment, it
was most essential to adopt such measures as were calcu-
lated to secure the confidence of the country. To this
result of their deliberations the country looked with the
greatest anxiety and expectation. At the present moment
the House had to consider the great questions of the Bank
of England Charter, the East India Company's Charter,
and the state of the West Indies. It had been said by au
Hon. Member that there were eight different principles on
which the property tax might be imposed. It must,
therefore, be it wetter of great deliberation to determine
which of those principles was most deserving of adoption.
He concurred, therefore, entirely with his Noble Friend,
that however the subject might undergo subsequent and
general consideration, "at present" it would be highly
inexpedient to resort to the property tax.—(Hear.) Nor
could he agree with an Hon. Member that it would be
des ruble to impose a property tax for any comparatively
small sum. If imposed at all, it ought, in his opinion,
to be imposed to an extent which would justify a large
reduction of other taxation, and thus give a spring to the
Industry of the country. He begged to say one word iu
answer to the statement of the lion. and Learned Member
for Dublin, that it would be unjust to impose a property
tax on Ireland. He was quite ready to admit that the
pressure of such a measure on Ireland ought to be consi-
dered ; but he thought it only fair to state, that if it were
thonebt expedient to adopt a property tax at all, it ought
to fall ellualiy on Ireland and on this country.
Dr. LUSHINGTON adverted to the situation in which
the Hon. Members who represented the metropolitan dis-
tricts were placed on this question, and the necessity under
which they laboured to explain the grounds of their vote.
lied the motion of the Hon. anti Worthy Alderman
been made before Friday last, be (Dr. Luehington)
should certainly have voted for it ; for in the district
which he represented, there was so much suffering and
calamity, the inhabitants were so overwhelmed by a di-
minution of trade, and by other difficulties, that it was
his firm conviction, that it would be all but impos-
sible for them to pay the house and window tax in the
present year. Such was the state of the population
of that district, that there were persons earning only
eight, nine, or ten shillings a week, who were neverthe-
less liable to pay the house and window tax for the
houses they inhabited. But he had only the choice of
two evils ; and the question which he asked himself was,
which was the lees evil to inflict on his unfortunate con-
stituents? It was proposed to add the repeal of the house
and window tax to the repeal of the malt duty, and to
supply the deficiency in the revenue by a property tax.
, Now which would be the greater evil? To continue the
house anti window tax, modified, as his Noble Friend pro-
posed to modify it, and the malt duty, which was not
very sensibly felt by his constituents, or to propose a pro-
perty or income tax, without any defined limitations,
without ascertaining how it was likely to operate ; with
no guide as to the winner in which it would be received,
other than the melancholy experience of the detestation
and horror with which it bad formerly been considered by-
the greater portion of the people as the most inquisitorial
imposition that ever existed. He, for one, had voted fur
the motion of the Hon. Member for Worcester. If that
motion bad been carried, and a Comtnitte had been ap-
pointed, the result would have bees a report, showing one
of two things—either that a property tax was practicable,
under certain limitations and restrictions, or that it was
impracticable altogether. In voting for his Noble
Friend's amendment, he was sure that he would lose
all his power in the district which he had the honour to
represent, and that he was sacrificing himself to a sense of
duty. But he perfectly agreed in the opinion of Burke, as
quoted by the Right lion. Member for Tamworth, that
if the Members of that House did not obey the dictates of
their conscience, arid of their sober and deliberate judg-
ment, they would become the mere puppets of their consti-
tuents. If that were the case formerly, it was still more
strongly the caee in the present times ; and he was deter-
mined that his own judgment should be his guide, and
that no earthly power should induce him to act in contra-
diction to its dictates. He had one motive more for the
course which he was pursuing, and which he would
honestly avow. He had been for seven-and-twenty years
attached to his friends who now held the reins of Gov,rn-
merit ; and he should rue it as the greatest mischief that
could oeeil the country if they, and his Neble Friend the
Chancellor of the Exchequer especially, were to retire from
office.—(llear, hear, hear.) In would give him the
deepest pain if any vose of his should contribute to so
melancholy a catastrophe; convinced as he was, without
weaning to disparate any other individual, that it would
tie most difficult to find a substitute fur his Noble Friend
of equal honesty and integrity. —( Hear, hear, hear.)
Mr. W. BROUGIIANI would not take up the time of
the House for five minutes. He also was placed in a
situation of great difficulty.—(A laugh.) The Hon.
Gentleman might sneer, but lie little knew what it was to
see the extraordinary distress which prevailed among three
hundred thousand persons in the district which he had the
honour to represent, to know that they believed that distress
won d he gtearly alleviated by the repeal of the house and
window tax, and yet to feel that—although under other
circumstances he would support the repeal to the utmost
of his ability—yet that be fund himselt se placed, that, as
an honest man, he must vote against the proposition. He
had been returned to that H use on no pledges. All that
he had assured his conseituents was, that lie would vote
honestly. If the proposition were singly for the repeal of
1 the house told window tax, lie shirald feel no hesitation in
supporting it. But taking the repeal of that ta in con-
nexion with the repeal of the malt duty, the question arose
if they could do without it. If not, Government svoula
be placed in a situation of great difficulty. Under the
existing circumetanc s, he could not vote for the repeal of
aey tax until an adequate substitute had been provided.
In supporting his Noble Friend's amendment, however, be
pledged himself no further than to vote the inexpediency
of repealing those taxes and imposing a property tax at Use
present moment; leavieg it perfectly open for the future,
to consider whether a property tax, under proper litnita-
tions, might not be advantageously adopted.
Mr. i ENNYSON rose, amidst loud cries of " Ques-
tion, question." It had not been his intention to say a
circle o ord ; but it seemed to be expected that all the
representatives of the metropolitan districts should explain
the reaeons of their vote..--(" No, no ;" and prolonged
shouts of " Question, question.') As the representative
of a large constituency, he felt entitled to express his
sentiments ; and if Hon. Gentlemen persisted in inter-
rupting him, Ire would move an adjournment. In the
vote which he was about to give, he felt himself as free
. from pledges as the two H.,0. Gentlemen who had pre-

ede4 him: Undo uhieffiy, !Avow, he had &eland in the
f c? of his constituents, that, in his opinion, the house
and window tax was one of the first that ought to be
repealed. He thought it would be dishonest to take off
so large a portion of the taxes, without being first pre-
pared with a proper substitute, which he had not yet
heard. The only reason which would induce him to
support a property tax, was the new spring which it
would give to the industry of the people: He thought it
' would have been better if Ministers bad not induced
Members who had propositions to make regarding taxes,
t‘i delay their motions till after the promulgation of the
budget, as they now seemed determined to bold by that
budget, in opposition to any propositions which might be
made. The [I Member concluded by saying that he
w,aild vote for the motiou of the Hon. Member for Lon-
-4,ll.—(Cries of " Question.")
An HON. MEMBER (whose name we could not learn)
made a few observations, which, amidst the general cries
~1 ‘4 Question," it was impossible to hear.
i,Nnfliisrict.erLl:EutuEaseaCtHbhiesnnai,dtiai,vkitedhneadbt,yiwtsuhwrepnarsitsheaetreur(d etaorsahyeatrh.a)t theu e
,tw no reason why he should alter the vote which he bad
riven on Friday.—(Loud cries of " Question.")
appeared—
For the motion 157

For Lord Althorp's amendment....... 355
Majority l9B
Ou our admission to the gallery, we found the House
•91:,saged in desultory conversation respecting the course of
proceeding to be adopted.
Mr. HUNIE declared, that after the overwhelming ma-
jority against the repeal of the malt tax and the house
tad window duties, he should not feel himself justified in
messing him amendment to a division. He, therefore,
withdrew it.
Sir W. INGILBY complained of the manner in which
the question of the repeal of the malt duty had been smo-
thered under that of the house and window duties. lie
thought the House ought to decide directly whether this
you'd rescind the motion of Friday. For that purpose
lie would move, as an amendment on Lord Althorp's, now
she original resolution, that all the words relating to the
!milt duty should be omitted.—(Hear.)
Major HANDLEY—The Noble Lord had complained
.if the embarrassment in which he had been placed ; but
also, had been placed in great embarrassment. Think-
ing he understood the English language, he bad believed
the Noble Lord would have been the last man in the House
to say what he did not mean. On Friday night, after the
debate, he went down to his constituents, and told them
that half the m ,It duty had bean repealed. He was in
t'se market the following day—the joyous countenances of
the farmers—he saw what had not been seen for some
time—smiles upon their countenances—and he came back
instructed to ask the Noble Lord whether be would take
the duty off stock in hand ?—(A laugh.) If the Noble
Lord propsed thus cavalierly—(No, no ! Yes, yes!)—
he said, thus cavalierly—(Hear, hear, hear)—to rescind
the motion to which the Mouse came the other night, he
would add fearfully to the despondency and despair which
already existed.--(He hear.)
Mr. BARING said, if the House intended to rescind the
resolution, they should do it with something like decency
and propriety.—(Hear.) The question should be settled
by a formal resolution.
Sir THOMAS FREMANTLE said, that though he
bad not voted for the resolution on Friday, yet, considering
how much the feelings of the people had been excited by
the vote to which they then came, he should support that
vote. They were bound to keep the promises which they
had made to the people.—(llear.)
Sir W. INGILBY declared he would press his amend-
ment to a division. He had hitherto supported the present
Administration ; but from their conduct on this occasion
all the confidence which he bad hitherto had in them was
destroyed.—(Hear.)
The House then divided, when there appeared—
For Sir William Ingilby's Amendment l3l
Against it 265
Majority for Ministers ---154
While strangers were withdrawn, it was understood that
Sir W. INGILBY moved that leave be given to bring in
a Bill putsuaut to the resolittion respecting the duties on
malt passed on Friday last, upon which the House divided—
Noes

Ayes
Majority in favour of Ministers —162
Lord ALTHORP also moved that the House, at its
rising, do adjourn till to-morrow (Thursday), which was
agreed to without opposition.
Whin we entered the gallery, the House was proceed-
ing with the other orders of the day, which being dis-
posed uf, it adjourned precisely at four o'clock this morning.

SPIRIT OF THE PUBLIC JOURNALS.

A great deal of interest was excited last night respecting
the proceedings in the House of Commons, and the result
of Lord A!thorp's proposed resolution. It was perfectly
understood that the Ministry intended to resign if driven
to the alternative of abandoning the malt and house duties,
seeing the adoption of a property tax as a substitute. L ird
Althorp last night confirmed this report, or rather repeated
this threat. The Noble Lord stated, at considerable length,
his reasons for objecting to the imposition of a property tax,
pointed out the impossibility of conducting the service of
the country with a revenue diminished by the amount of
the duties proposed to be repealed, and defended the
grounds on which he called upon the house to re-consider
the vote of Friday, while it resisted the mutton of last
night. He explained what he c Bled " the surprise" prac-
tised on the House on Friday, and argued that the prece-
dcot of being invited to reconsider its vote could not be
dangerous, considering all the circumstances, though he
regretted its necessity. If, with a full view of all the
circumstances before them, if, on reconsideration,
Honourable Members should decide that the malt and
house duties should be repealed, and, as a conssquence,
that a property tax should be imposed to supply
their place, then he could only say that the
opinion of the House differed so widely from his, that he
could not longer be considered as the proper person for
can lusting the fivaticial affairs of the country under the
direction or with the confidence of Parliament. The
House of Commons could always, indeed, compel a Mi-
nistry to obey their instructions, or to act upon their
views, but they could not command soy particular indi-
viduate to remain Ministers when their plans or sense of
public duty did not agree on a point so important as the
entire alteration of our system of taxation with the
decision of the Parliamentary majority. This expla-
nation was received by what appeared to us marks
of assent from a great majority of the House. It
was fo lowed by speeches f oat various Members.
Sieve of them supported the views of Governmenr,-...
others (such as Mr. Hume) could not see the necessary
altet native of retaining the obnoxious duties or of vot-
ing a property tax; and, finally, others agreed to the
abolition of the duties along with the adoption of the
proposed substitute. The House, which had shown great
symptoms of impatience, at length divided, and the amend-
ment of Lord Althorp was carried by a very large ma-
jority,—a result, we have no doubt, owing to tlie fear of
the resignation of the Ministers as much as to the dislike
of a property tax. The Tories may read in this vote
the degree of their popularity. But while we view with
pleasure this striking proof of the disposition to support
the Mini•ters generally, we cannot abut our eyes to the
fact that the de eat of the motion for the repeal of the
house and window tax will occasion the severest disap.
poiiitment throughout all parts of the kingdom.— Times.
We never entertained a doubt as to the result of the
proposition of Lord Althorp. We knew that, however
i,m t the Squirts alight be of raising the price of barley,
tie hire mention of a property tax would bring them to
their senses. We have more dread of the class of land.
owners who pay largely to the house and window tax, but
who know tee), would contribute little to any property
tax. A sort of boon was, however, held out to toe sinali
shopkeepers to pacify them, to which we shall, he:Tatter,
allude. The amendment of Lord Althorp was carried he
a majority of 355 to 157, that is, 198 in a House of 51Q.
Such has been the success of the appeal from Philip drunk
tt Philip sober. Whatever our system may be, and nut
lishle to any objections, it will not be abandoned for a
property tax. The announcement of Lord Althorp, on
Monday night, prepared the public for the proceedings of
last night. The vote of Friday night, and the repeal of
the house and window duty prupo.ed last night by Sir
John Key, far exceeded the utmost possible retrenchment ;
and the choice lag, therefore, between the continuance of
t;.e house and window and malt taxes, and a property and
income tax. Besides, as Lord Altben p observed, it
would be better to take off the whole of the malt
tax, than to reduce it to ten shillings the quarter.
But a property tax is a serious matter. Tuts Lord
Althorp, list night, took care to impress on th m. " I
ilsink," said his Lordship, " the House ought to have this
tairly placed before them. They ought to consider what
f.he alternative is, and whether it is one which, in their
prudence and discretion, they think it advisable to adopt.
He added that it would nut be prudent to raise less than
ten or twelve millions by a property tax. And he dwelt
nn the unpopularity of the property tax in 1816, and
asked if there were any reasons for ouppo,ing that it would
be more popular now. His Lordship, in his
somee rn
aessr to
run down a property tax, had recto.,tr
Hun.to
MeAt-
meats not altogether ceaclusiv!.
ss the other evenninger,
for Bridport," said his Lord !op,
stated that, seeing the out
euvions to a property tax, he
was prepared to adopt en ling; ilia i and be argued,