The Sun.
London, England, 1857-01-28 00:00:00

very high in price.

The CHANCELLOR—Is that BO ?
Dr. CHALICE said it was. Calico and many other mate.
rials of clothing had greatly increased in price since tho
area of the tax had been extended.

The CIIA.NCIELLOB —You speak of the sense of injustice
pressing on the minds of the poorer class of persons on
whom this tax fall 4. Will you explain that injustice ?Is
it in the assessment being unfair ? Is it in the unpleasant
rate of the income tax ! Or is it in the fact of persons of
small income being subject to the tax at all ?

Dr. CHALICH said he had not the slightestdoubt that the
war 9d. had made many people cry out against what they
had previously borne patiently, though they even from the
irst conceived it to be a hardship ; and the mode of assess-
ment was also felt to be objectionable. There was a large
number of bachelors,, many of them living principally at
clubs, with incomes bringing them within the range of the
tax, but who nevertheless manEged to evade payment of
it, ; while there WM a numerous class of persons, mostly
with•families dependent ou them—men employed in facto-
ries, dockyards, Government and merchants' offices, and
the like—in the receipt of salaries rendering them just
liable to the tax, but who had not such facilities for
escaping its payment even if they were disposed to do so-
When he used the word "injustice,' he thought he was
justified in doing so, because men of that class felt it to be
such in having to pay so large a sum out of their own earn-
ings at a time when they were deprived of the necessaries
of life.

The CHANCELLOE—I am afraid a bachelor tax might
operate as a constant incentive to imprudent marriages.
(& laugh.) I think your explanation leads to the inference
that it is principally in the large rate of the income tax
that its present injustice is found to arise.
Dr. CHALICE had no doubt that that stimulated the
existing feeling with which it was regarded 1. but he
thought, with the present prices of provisions and cloth-

ing, it was hard that people with only 150/.a-year should be
called to pay the tax.

The CHANCELLOR—Can you show that the Logislatur3
takes any means of fixing prices artificially beyond the

necessities of taxation ?

Dr. CHALICE was not prepared to say that. He could
only say that when incomes of 190/. were. brought within
the tax, that was a time when the reoeipt of such a sum
implied the enjoyment of some few lunxries; but it wail not
so now.

The CHANCELLOR—Whatever may be the present amoun t
of prices it is not in any way owing to legislation. With
regard to the assessment on persons of less affinence—say
some classes of shopkeepers—are there not many eases in
which no regular account of receipts and, disbursements is
kept?

Dr. CHALICE believed that was so, especially with small
shopkeepers in London.
The CHANCELLOR—WeII, in that case how is the assess-
ment, made Is it not made generally on a principle of
indulger.de ?

Dr, CHALICE said he believed it was so in. London, but
in the country it was quite the reverse. He knew many
ap et r
ts ne a s
awmh
eo
timep ai
o
extreme cases of hardship connected with the collection of
d fionrc hmeentoanx- pa
anydmwe ot
ohfapd beepoor
r rna sumtes.mx
Many
the income tax had been brought under the notice of the
society he now represented. Without presuming to ask
the right hon. gentleman to state what the views of the
Government might be on the questions which had that day
been brought under his attention, not he was sure for the
first time, he (Dr. Chalice) would only now venture to hope
that the right hon. gentleman might be induced to apply
his mind to their re-consideration.
Mr. GANNON said he had carried on business as a shop-
keeper for 31. years in the neighbourhood of Clare Market,
and it was with pain that he had seen how rarely indeed
any of his poor brother tradesmen engaged in vending the
rneetcierses,aarfietesroyf elailres
odruri n g
industrytha, t
witherp i
ao
ndy
thhaitni
likegbe e n
aapb
rl eoto
vi-
siolmnhref.ouor
AloiNlAd:acogNzet:
said
dli askedhe did ifn Mt r
but Gannonte t h e
oppressive
p attributedp res
sv thatd
to the income tax
unequal operation of the local taxes, among
a t
and also of indirect taxat. otherail
grocer,caeustehs
and he could state from ionhis ex wperience, to prove shifts to -which many of the industrious poor in his
neighbourhood were driven, that he had often to servo
upwards of 60 of them, who came to buy small quantities
of tea, before he sold a pound of that article. These had
all to contribute their share of-the indirect taxation. He
could conscientiously say that the indirect taxation paid