The Sun.
London, England, 1860-08-07 00:00:00

IMPERIAL PARLIAME NT.

HOUSE OF LORDS—(YESTERDAY.)
NAVAL DISCIPLINE BILL.
This bill was reported with amendments.
SENIOR MEMBER OF COUNCIL (INDIA) BILL.
The house went into committee on this bill, when it passed
through; as did also the Admiralty Jtirisdiction (India)
Bill, and Superannuation Act (1859) Amendment Bill.

HOUSE OF COMMONS.—(YESTERDAY.)
CUSTOMS ACT.—THE PAPER DUTY.
The house having gone into committee,
The CHANCELLOR of the EXCHEQUER said—Be-
fore I comment on the resolutions of which notice has been
given in my name, I may perhaps do well to explain one or
two points of detail in the arrangement of those resolutions
which may have suggested deubts to the minds of those
hon. members who are not minutely acquainted with the
causes of that arrangement. It will have been observed that
a variety of articles are specified in the resolutions; and in
general those articles are placed at a duty of 16s. the cwt ,
but that there aro certain exceptions the reason of which I
will very briefly state. Books admitted under treaties of in-
ternational copyright--that is to say, under treaties of con-
siderable standing, having no connection with the legisla-
tion of the present year, we propose to leave liable to pay
the same duty as is now charged-15s. per cwt. Paper-
hangings are placed in this list at 14s. the cwt., that is
the duty to which they are actually subject by the law at
this moment; but it is a law of the present session, the ar-
rangement having been made under the commercial treaty
with France. The same arrangement applies to paste-
board, which is placed at 15s. the cwt., and which was fixed
at that rate of duty early in the session, with reference to
the commercial treaty between this country and France.
All the rest of the items will sufficiently explain themselves;
and it will be seen that they correspond to this general
view—that whereas the excise duty on paper chargeable in
this country is 14s. per cwt., with the addition of 5 per cent.,
bringing it up to 14s. Bd. and a fraction—we propose to add
to that sum about 15d., as compensation to the paper
maker for the disadvantages of the excise system, so far
as they can be appreciated, and for the advantages which
the foreigner enjoys under the existing law, so as to 'make
the amount as nearly as possible equivalent to the amount
of the excise duty. The committee will observe that the
original resolution has been divided into two resolutions.
Each of them is an exact counterpart of the other, except-
ing that they relate to importations taking place from
different countries. The first resolution relates to those
importations which might take place under the treaty
with France. The second resolution generalises the
particular covenants to which the treaty would bind us, and,
if adopted by the house, would establish one rule of impor-
tation for the whole world. The reason why the Govern-
ment have divided the proposi!ion will, I think, be suffi-
ciently obvious. There are certain considerations of the
highest importance applicable to the first resolution exclu-
sively—l mean those considerations which grow ant of the
recent treaty with France, and the steps which have been
taken by the house in relation to that treaty. These con-
siderations have no bearing on the second resolution, which
is a pure Matter of commercial policy, and does not arise out
of any treaty. In consequence of that difference in the
motives by which thenvotes of hon. members may be guided,
the Government thought that it would be most fair and
most convenient to the committee to have the subject sepa-
rately presented. The question which we have to discuss
to-night is, in my opinion, and in the opinion of the Go-
vernment, a very small and minute question as respects re-
venue, and as respects directly the trade with which it is
connected. As respects the revenue, only a few thousands
a year have been received from the duty upon foreign paper.
The effect of the diminution of that duty, inasmuch as it is a
differential duty, would, of course, be to increase the cus-
toms revenue and the general revenue from paper by stimu •
lating the consumption. •At the same time, though the effect
is favourable to the revenue, I do not dwell upon that as a
matter of importance which need weigh materially in form-
ing the judgment of the committee. Neither as regards the
trade, so far as our investigations have led us, should we
be justified in representing to the committee that we are
going, by this change in the law, to effect any great or ma-
terial revolution in the price of this important article,
whatever the exaggerated anticipations of a particular class
may fabricate—and in speaking of them I speak of nothing
peculiar in that class—l speak of that tone of exaggeration
which has influenced, one after another, almost every class
of producers in the country, and which has led them into
such excessive delusions that nothing but experience has
served to dissipate them; and when I speak of those anti-
cipations I admit that those 'concerned in the trade draw
dismal pictures of the ruin that is about to fall upon them.
(Hear, hear.) But, however small this question may
be when it is intrinsically regarded, it is great from its con-
nexion with principles of high importance. (Hear, hear.)
Those principles are, in the first place, obligations, which
we think to be of honour, in connexion with the treaty of
sommerce which has been concluded with a foreign coun-
try. And not obligations only of honour, but obligations of
policy, for this question will be a test of the real opinions
and convictions of the present House of Commons in regard
to that system of commercial legislation which, triumph-
ing over all resistance, has now become established in the
country, and has held out a noble example to the world.
(Hear, hear.) And again, in connexion with the applica
*on of those principles to policy, I shall have to refer to
certain considerations of justice—justice to a particular
class of interests which will suffer, not under the legisla-
tion of foreign countries, but under your legislation, unless,
listening to the plea of the Government, the committee
shall think fit to adopt the resolutions which I now propose.
I come first, then, to consider this question as it arises out
of the commercial treaty with France ; and I therefore
speak of it as most important, both on account of the deli.
cath nature of the considerations it involves, and likewise
because it has undoubtedly been the immediate occasion of
mailing at this particular moment 'Ake proposal which is
now before the committee. It was only a very short time
ago that the entire world heard with great surprise that
there were gentlemen in this house who doubted whether
the treaty of commerce concluded between Great Britain
and Franco bound her Majesty to propose to Parliament
that the customs duty upon foreign papal should be re-
duced to a level with the excise. I will not encumber the
question with any reference to' the small addition which
may be charged in consequence of the indirect expense of
the excise. But I confess it was with surprise I heard
that we could have so entirely failed to convey into the form
of direct stipulations the manifest intentions with which
the negotiations with France were commenced and con-
eluded. I shall first refer to the articles of the treaty them-
' selves ; and, secondly, to such indirect and collateral evi-
dence as can be brought to bear on them. The articles in
the treaty relating to this question are the 7th, Bth, and
9th. By the 7th article her Majesty's Government pro-
mises "to admit into the United Kingdom merchandise
imported from France at a rate of duty equal to the excise
duty which is or shall be imposed on commodities of the
same description in the United Kingdom." And then it
goes on to make provision for the augmentation of that
amount on account of the indirect excise charge. I will not
venture on the dangerous ground of French scholarship,
but for those who wish to enter upon that ground it may be
well to inform them that there is a French version of the
treaty, a co -ordinate version, which is as much binding upon
us as the English version, " Merchandise" is used in the
English version, without any epithet which qualifies or
limits it, but in the French version the definite article is
used, which evidently points towards the particular class of
commodities to which the article refers, namely, those
which are subject to duty of excise. The words themselves,
therefore, may prima facie be taken as bearing clearly me
that class of articles which are subject to excise duty. In
the Bth article we find an enumeration of five particular
commodities, and with regard to these more specific provi-
sions are made than by the 7th article of the treaty. When
we come to the 9th, we then find new stipulationsewhich
provide that if either of the two high contracting parties
shall think it necessary to establish an excise tax on any
article, such article may be immediately liable to an equal
duty on its importation. That is the meaning of the 9th
article. It refers to a long list of commodities contained
in the prior articles of the treaty with regard to which we
had made definite stipulations that they shall be admitted
.into this country free of all duty
whatever. If the treaty
stood thus, as these articles are not now subject to excise, it
may appear that we wero precluded from charging duties of
excise on any of those articles and balancing it by any
countervailing duty. Therefore the 9th article was intro-
deiced, which gives protection and liberty to the Imperial
Legislature in this respect; and the very fact that it was
introduced is a distinct witness to the meaning of the 7th
article, and shows that it refers to those commodities that
are now liable to duty of excise, whereas the 9th article re-
serves the right to bring into that category articles that are
not now comprehended in it. Rut I am told that the 7th
article precedes the Bth, and that the Bth article enumerates
exciseable commodities to which the 7th refers. But let
us see what those commodities in the Bth article are.
The 7th article, be it observed, embraces all commodities
subject to duties of excise, and those commodities alone.
It may be said why have you the Bth article at all. Why
was it not enough for the French Government to aceept
thet7th article and the general stipulations it contains ?
For the plainest possible reason. That Bth article is in
every case, or in the stipulations it contains, favourable to
the French, mere favourable commonly than the 7th. The
7th lays down the general principle, which was adopted at
our suggestion. The Bth article seta forth certain particu-
lar commodities with regard to which the French enter-
tained a special interest. The 7th article leaves the duties
of excise variable. The Bth article—not in every case, but
in most—reduces them to an absolutely fixed standard, or
to a maximum. The 7th article gives the French Govern-
ment the benefit of indeterminate stipulations; for, under
that article it remained in the discretion of the British Go-
vernment to say, what was or was not the proper addition
to be made to the duties on excise on account of the excise
charge ; but the Bth article specifies whatthe positiveamount
of duty shall be. It either disposes of what the French call
the surtax altdgether, or restrains it within the amount of
a particular sum. Therefore, there was a particular and
specific reason in every single case why certain commodities
should be specified in the Bth article of the treaty, for there
is net one of them which does not give the French security
and advantage over and above what they Would have had
under the 7th, Take for example the case of spirits, Under