The Sun.
London, England, 1859-07-29 00:00:00

IMPERIAL PARLIAMENT.

HOUSE OF COMMONS.—(Tins DAY.)
The SPEAKER took the chair at 12 o'clock.
PRIVATE BUSINESS.
The following bills were read a third time and passed
Bray Commons, and Ipswich (Borough) Fishery.
The Lucettia Estate Bill was read a second time.
ELECTION PETITIONS.
The members nominated to serve on the Clteltenhara
and Limerick election committees were sworn.

INCOME TAX, &c., BILL.
On the motion for going into committee,
Mr. PIGOTT, who had a motion on the paper to the
effect that the proposed assessment on trades and prefq;
sions should be reduced from 4d. to 2d. in the pound, sal"
he would not press his amendment at present, considering
the late period of the session, but he hoped the Govern'
ment would consider the subject next session, with a via l°
to placing it on a more satisfactory footing. He hoped th°
Chancellor of the Exchequer would not look to this tag as
a permanent source of revenue, and that he retained the
opinion he expressed in 1853, that that impost was 4:1;16-
cult to be collected, inquisitorial, and therefore unpopillari
consequently that it should not be retained as a perinea°
source of income.
Sir H. VILLO UGHBY considered that after the howl!
had agreed to the resolutions on the tax he thought it
would be most inexpedient to raise a question like the Pr?.
sent. The only amendment he would suggest was that in
those cases where the income amounted only to one-1.,
or three-fourths of the financial year that parties show
not be taxed for the whole year. He mentioned two easel
of hardship that had arisen in the collection of this tax, the
first being when the income liable to taxation was road
up partly of an annuity solely the property of the wife, all
the next when firemen employed on railways receivedt°
amount that brought them within the operation of Ur
tax, while they had to expend a large sum on the clothes
they required for their employment. • lit
Mr. BENTINCK expressed some surprise that the d
hon. gentleman, the Chancellor of the Exchequer, all°1"
advocate the increase of this tax, having been a member oo
a Government that endeavoured to carry on the war tilt
Crimea on a peace establishment, which resulted in grea
disaster. He thought if the country were called on toady
a war tax in time of peace, that they should be satisn
that the national defences were maintained in efficiency
ed
Col. SYKES proposed that in cases of income deriv.
from professions, the parties should be taxed at half their
incomes.
The CHANCELLOR of the EXCHEQUER said that
he agreed with the last remark of the hon. member (141.*
Bentinck), but he denied that he was almember of a Govern'
ment that carried on war on a peace establishment, the in-
come-tax having been doubled at the breaking out of the
Crimean war. With reference to the first case alluded to
the hon. member for North Warwickshire, ho could on,l
say that there were inequalities in this tax whle
appeared inseparable from it; but cases like the one ill
question did not warrant any alteration in the law. Ilr,ith
respect to the other case, there was a special ^louse ill the
act which provided a remedy for the hardships complain a
of, which could be brought under the notice of the in-I°A
revenue. He adhered to the opinions he formerly expreaar"
with reference to this tax.
The house then went into committee.
Clause 1 was agreed to.

On clause 2,
Sir H. WILLOUGHBY moved an addition to the
clause, that annuities expiring in October and Ja11115"„,,
should, in the former, be charged only for the half Ye''
and in the latter only three-fourths of the year.
After some discussion, the house divided.
For the amendment 37
Against 72
Majority
The amendment was accordingly lost, and the ori
clause was agreed to.

Clauses 3,4, and 5, were also agreed to.
On clause 6,
Mr, BEALE suggested that the malt tax should be CI) g
lected;like any other tax, namely, when it accrued, but tha e
the maltster should be allowed two years to paY
£2,500,000 now, or about being due.
:A he
The CHANCELLOR of the EXCHEQUER said -
could not make any alteration in the schedule this session.
The clause was then agreed to, as well as clause 7.
The CHANCELLOR of the EXCHEQUER m°'
an additional clause to the bill providing that persons P
chasing annuities from insurance companies should
allowed the same deduction with regard to the income 7,--t
that was granted to those who had purchased Governree
annuities.

The clause was added and the house resumed.
[LEFT SITTING.]

ELECTION COMMITTEES.—(This DO')

•
The Aylesbury, Huddersfield, andj Gloucester (citY)
committees resumed their sittings to-day.
In the Aylesbury committee it has been decided that the
alleged bribery and corruption against Messrs. Smith all
Barnard had not been proved.
Cost of the petition refused.
The cross petition agst Mr. Wentworth has 860°1)11
one into.