The Sun.
London, England, 1861-03-02 00:00:00

TIIE FRANCHISE IN SCOTLAND.

Sir E. COLEBROOKE asked the Lord A dvocate whether
it was his intention to introduce any measure in the present
session on the subject of the registration of county voters
in Scotland.

The LORD-ADVOCATE said the subject was under
consideration.

CONGRESS ON ITALIAN AFFAIRS.

Mr. GRIFFITH asked the Secretary of State for
Foreign Affairs, whether her Majesty's Government were
of opinion, that now that the first Italian Parliament had
assembled for the transaction of business, and had unani-
mously voted to the King of Sardinia the title of King of
Italy, there was any reason or necessity for the appointment
of any Congress, as had been suggested by the French
Government, to settle the internal affairs of Italy ?
Lord J. RUSSELL said there was no proposition before
the Government for any congress on the affairs of Italy,
and when it was made it would be the duty of her ➢Majesty's
Government to consider it. (Laughter.)
REBEL OCCUPATION OF CHINA.

In reply to Mr. WHITE,
Lord J. RUSSELL said that her Majesty's Government
had not received any authentic information by the last mail
from China of the occupation alluded to. With regard to
the latter part of the hon. member's question, her Majesty's
Government had never interfered between the rebels and
the Government of China.
COLLIERY ACCIDENTS.
On the motion for adjournment till Monday,

Mr. DILLIVYN drew the attention of the house to the
great number of violent deaths which occurred in the coal
mines, owing chiefly to explosions of fire-damp, and ho con-
tended that more efficient supervision of these mines was
imperatively required, and asked the Secretary of State for
the Home Department whether the candidates for the in-
spectorships of coal mines were subjected to a competitive
examination as to fitness for such office ; ma if so, whether
Mr. J. P. Baker, the recently appointed inspector of col-
lieries for the district of South Staffordshire, was subjected
to such examination, and pronounced qualified by the
examiners

Sir G. C. LEWIS said he never heard the name of Mr.
Baker until he received a memorial from the Mayor of Wol-
verhampton and several proprietors in the district, recom-
mending him as fully qualified, by ability and practical ex-
perience, for the office of Government Inspector of Mines.
The application was further supported by Lord Hatherton,
the lord lieutenant of the county of Stafford. Under these
circumstances he had appointed Mr. Baker, but he subse-
quently had that gentleman's capacity tested by an exa •
mination. The report was unfavourable to Mr. Baker, on
account of his deficiency of scientific knowledge for his
situation ; but as Mr. Baker had had great practical expe-
rience in mines, and as he had been appointed without any
condition as to his passing an examination, he (Sir G. C.
Lewis) did not think it right to cancel the appointment. He
had heard no complaints of Mr. Baker. On the contrary,
he seemed to have given great satisfaction to the persons
in whose district he had inspected. If he had to make an-
other such appointment, he would take care that it should
be preceded by a scientific-examination, and, if there were
more candidates than one, that it should be made on the
competitive principle.

RE-PAYMENT OP INCOME TAX.
Sir M. FARQURAR rose to ask the Chancellor of
the Exchequer whether he was aware that a document,
headed " The immediate payment required," calling for
payment of assessed property and income taxts due at
Christmas last, and suggesting the disck.ige in advance
of taxes due on the 20th March nefr, had been issued in
certain districts in London; alai by whose authority such
a document had been circulated. The hon. gentleman
stated that he had reeeived a circular from the collector of
the district in Which he resided; demanding payment of
income'tax under schedule A, due on the 20th of December
last, and also for the current quarter's, instead of waiting
for the usual half-yearly collection in April next. The col-
lector gave notice that he would call in the ensuing week,
and observing that he could not make a second call ; and
the concluding part of the notice was in the form of a sug-
gestion. He was surprised at receiving; that notice, espe-
cially as he had paid wider schedule D in January, and he
at first feared that the revenue must be in a very delicate
position. (Hear and laughter.) The same notice had
been left for the hon. member for Taunton, and generally
throughout the district, where it had excited very consider-
able astonishment. Now, as ho could not suppose ti--
such a circular could have been issued to the
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with precision for how much of the document on which he
had commented the Government, and he might say the
Legislature, were responsible. As a document they (the
Government) knew nothing of it whatever. His hon. friend
was no doubt aware that under the system of law prevail-
ing in this country the direct taxes of the country were
levied—with a certain number of exceptional cases—and
assessed, not under the authority of officers of the Queen's
Government, but of local and independent authority. It
was no doubt under the instructions of these local and inde-
pendent authorities that the circular in question had been
issued. His hon. friend very properly asked an explanation
of it, and was told by the collector that he had received it
from the Secretary of the Tax .office in Red Lion-square.
To get proper information on the subject, therefore, it would
be necessary to get the exact instructions given by the secre-
tary of that office, who was a local officer. With regard to
the substance of the document, his hon. friend was aware
that it was a proceeding taken under instructions from the
Revenue Department, in connection with the law of last
year. A statement was then made to the house of the amount
necessary to be raised by income tax in order to square the
accounts of the country, and methods were suggested by
which that might be done. Now, he quite agreed with the
hon. gentleman that it was by no means pleasant to pay taxes
three months before they were due. That ho took to be in-
disputable. (Hear.) Only, what was the alternative ? Not
that that quarter's tax should be collected a quarter earlier,
or a quarter later, but a yield of income tax at the rate of
7td. in the pound was required, and the house had two
alternatives as regarded the manner in which that sum
might be raised. It might have been made payable half-
yearly, or in three quarterly payments ; and the later mode
was adopted instead of half-yearly payments. Therefore,
although it was not agreeable to have to pay taxes in ad-
vance, yet it was agreeable to pay them in January
rather than in the previous October. As regarded the
very courteous invitation of the collector referred to by
the hon. gentleman, for that he begged to disclaim all re-
sponsibility whatever. Any collection of taxes in advance
was contrary to the spirit of their financial arrangements,
and he was sorry such a suggestion should have been made ;
for though no doubt made in good faith, it was a step which
he altogether disapproved and deprecated.' He could only
offer the hon. gentleman a conjecture in reference to it, and
that was, that it was a practice often pursued with reference
to local taxes in London. He had often seen it himself, and
it appeared to him to suggest the true explanation which
the hon. member desired.