The Sun.
London, England, 1850-04-10 00:00:00

RAILWAY.

On the motion for the second reading of the Dundee
and Perth and Aberdeen Railway Junction, Dundee and
Arbrcath, and Dundee and Newtyle Railways Bill,
Mr. SPOONER said the principle involved in the
Bill was one to which the House was asked for the first
time to give its assent, and he hoped the House would
pause before it allowed the Bill to pass,
because it sought to compel two of the
companies to enter into an agreement whether they
chose to do so or not. An agreement, it appeared,
had been entered into by the three companies, by which
one was allowed to lease the other two, and as this
agreement had passed under the common seal of the
companies, it could be enforced by an appeal to a court
of equity if it were just and valid. The House of Com-
mons was not the tribunal to determine whether the
agreement was just or not. The Hoe. Member concluded
by moving that the Bill be read a second time that day
six months.
Mr. BROTHERTON entirely concurred in the ob-
servations of the last speaker, and gave his support to
the amendment.
Mr. DUNCAN expressed his surprise at the ob-
jections urged to the Bill.
Mr. EGERTON thought the principle involved in the
Bill was very objectionable, and hoped the house would
reject it.
Col-3nel THOMPSON said he was unacquainted with
the details of the Bill, but thought it would not be ad-
visable to reject it upon the second reading. If it passed
the House on this occasion there would be opportunities
afterwards of considering the propriety of the agreement
which it sought to enforce.
Mr. ANSTEY supported the amendment, thinking the
court of equity a much fitter tribunal to decide the
matter in dispute between the parties.
Mr. CHRISTOPHER thought the Bill ought to be
investigated by some official authorities, and suggested
that it should be referred to the railway department of
the Board of Trade.
Mr. HUME said they would not do justice to the par-
ties if they rejected the Bill without submitting it to a
Comrnit'ee up stars.
Strangers were then ordered to withdra:e•.
The House then divided, when there appeared—
For the second reading
Against it
Majority against it
The Bill was accordingly thrown out.
PE I'ITIONS.

Sevzral petitions were presented against Sunday la-
bour in the Post-office.
Mr. E. FRENCH prvented a r Widen from Mr.
Frederick William Dunne, who bad been 33 years a
clerk in the Customs, during which period he had been
seven times promoted, and had been placed over several
other officers. The petitioner stated that owing to his
lability, experience, and practical knowledge of the work-
ing of the Customs, he was invited by the Commissioners
to prepare a plan for the management of the Customs,
which he did in 1846. This plan showed that without
diminishing the efficiency of the service, a great finan-
cial saving might be effected in the cost of management,
but all the return he got for his suggestion was the ani-
mosity of his superiors, who having recourse to a recent
Treasury minute, which declared that no insolvent could
retain a situation in certain departments of her Majesty's
service, had dismissed Mr. Dunne from his situation on the
ground of an insolvency, which had resulted from the fai-
lure of a railway undertaking with which he had been con-
nected. The BoardofCustoms, who had notal ways enforced
this order, had refused either to reinstate him or grant
him a superannuation allowance, and as he could got no
redress from the Treasury, Mr. Dunne prayed the House
to take his case into consideration, and to appoint a
Committee to inquire into the truth of the allegations
contained in his petition.
Mr. BROTHERTON presented a petition praying for
the abolition of church-rates.
Sir DE LACY EVANS presented a petition from
Westminster praying for the repeal of the taxes on
knowledge.

Mr. W. 13ECKETT presented two petitions from the
Mayor and Corporation of Leeds, one praying for a re-
pal of the game-laws, the other for the repeal c f the
taxes on knowledge.
Colonel DUNNE presented a petition from a gentle-
man in Ireland, whose name was inaudible in the gal-
lery, complaining of the operation of the Irish Encum-
bered Estates Commission, by which his estate was
about to 131 sold for a trifling sum, not greater than a
year and a half's purchase, to the great detriment of
himself and his wife and family.
Sir LUCIUS O'BRIEN was proceeding to say that
ho was well acquainted with the petitioner, when he was
called to order.

Mr. KERSHAW presented a petition from Stockport
(as we understood) praying for the separation of Church
and S:ate.
Mr. GEORGE SANDARS presented a petition
from a congregation of
Protestant Dissenters at Wake-
field praying for the removal of the civil disabilities on
Jews.
Mr. PRYSE LOVEDEN presontel a petition from
Newcastle Emlyn in favour of the extension of the pro-
visions of the County Courts Act.
Mr. FITZROY presented a petition from Lewes
praying for the repeal of the att micys' certificate duty.
Colonel THOMPSON presented a petition from a
congregation of Proteitsnt Dissenters at Bratifird, com-
plaining of church-rats, and especially of the recent
decipion in the Braintree church-rate case, by which it
had been established that a minority could t,ix a majo-
rity,which appeared to him (Colonel Thompson) a
stlange anomaly to exist in the nineteenth century.
mr. 11. HERBERT presented a petition from the
grand jury of the county of Kerry complaining of local
taxation.

Mr. MACGREGOR presented two petitions from Glas-
gow praying tho House to pass a measure abolishing the
punistinivnt of desth.
Mr. P. WOOD presented a petition to the same effect.
;Sir. HODGES prosent,d a petition praying the Huse
to pass a measure to extend the jurisdiction of the
county courts.

Mr. HUME presented a petition from the royal
borcugh of Arbroath praying the House to take the
state of the poor-law in Scotland into its consideration.
Captain PECIIELL presented a petition from nine
members of the National Land Association, at Bright m,
praying the House to assist Mr. O'Connor in his efforts
to legalise the National Land Association.
Mr. BANKES presented petitions from Ashton-under-
Lynn and from Barnsley, in Yorkshire, praying the
House to pass a Ten Hours' Act.
Sir D. DUNDAS presented a petition from a congre-
gation in Sutherland against Mr. Stea3 Worthy's Mar-
riage Bill.

SALARIES OF PUBLIC OFFICERS.
Lord J. RUSSELL wished to inform the Hon. Mom-
ber for Buckinghamshire that he intended to bring ou
his motion for the Committee on salaries of public
officers on Friday next, before the orders of the day.
EXTENSION OF THE SUFFRAGE.
Sir DE LACY EVANS gave notice that he should
bring on his motion for the extension of the suffrage on
this day fortnight.
POOR-LAW (IRELAND).
Golonel DUNNE gave notice that on nn early day
ho should ask for leave to bring in a Bill to amend the
poor-law in Ireland.

Mr. Alderman SIDNEY gave notice that on this day
fortnight he should move for leave to bring in a Bill to
repeal so much of George 111. as related to the stamp
duty required on the admission of a person to the rights
of a burgess.

ADVERTISEMENT DUTY.
Mr. THORNELY postponed Mr. Evart'® motion fur
.he repeal of the advertisement duty until t'ae 7th May.

IRISII FISEIERIES BILL.
On the motion of Mr. ANSTEY the second reading
of this Bill wa3 postponed for a month.

INTRAMURAL INTERMENTS.
On the motion of Mr. LACY the Intramural Inter-
ments Bill was postponed for a month.
WRECK OF THE ROYAL ADELAIDE.
Mr. F. FRENCH wishel to put a question to the
President of the Board of Trade respecting the wreck of
the yeyal Adelaide, on the 30th ultimo, by which 200 per-
sons uefertunately lost their lives. It appeared that neither
the pereons in charge cf the Tongue Light, nor the crow
of the revenue 'cutters teek any notice whatever of the
guns which were fired from the Royal Adelaide as signals
of distress, and he wished to know whether the Right
lion. Gentlemen was in possession of any information
which he could lay hcfere the House on the subject, and
also whether the Royal Adelaide was not too slightly
built for the Channel navigation?
Mr. LABOUCHERE said he had that morning
directed a letter to be written to the owners the
vessel, ued when he received an answer to his inquiries,
he would then consider whether it was necessary to take
any further steps in the matter, and whether he could
lay any particulars before the House respecting the con-
duct of the parties.
STAMP DUTIES.

To reply to Mr. HUME,
The CHANCELLOR of the EXCHEQUER said
there was not the slightest foundation for the rumour
that articles or, deeds, hitherto untaxed, would

be taxed by the Bill introduced by Government
on the sehioet of the tiiainp
TIi,A.N:.:;I)OIItT OF CONVICTS.
In reply to Sir W. MOLESWORTH,
Mr. HAWES said there was no foundation for the
statemen!.s which had appeared in the newspapers that
the Eli-iieim trzispart ship had been sent to Van I)ie-
men'6 Land with a nurn',er of crlaviets on board.
CROPOLITAN SEWERS.
Sir B. HALL gave notice lila', on Friday he would
put 3 question to nof the Poor-law Bead
respecting the Metropolitan Sewers Commission.
WINDOW DUTIES.
Sir B. HALL preseiio a petition from the parish of
St. Pattern.; praying ler a tepeal of the window duties.
Lord D. STUART and Mr. Alderman HUMPHERY
prof °null similar petitions from Marylebone and South-
wark.

Lord DUNCAN, after presenting two similar peti-
tions from Bath and Deptford, proceeded to move,
that whereas the present mode of assessing, levying,
and collecting taxes on air and light in England and
Scotland interferes most prejudicially with the health
and sanitary condition of the inhabitants of Great Bri-
tale, therefore it is expedient that the window-tax
should be repealed. The Noble Lord did not think it
was necessary for him to make any long apology to the
House for introducing this subject at the present
moment. The first time he brought this motion
forward was in the year 1845, when the Right
Honourable Baronet the Member for Tamworth was
at the head of the Government, when he moved
for a Committee to inquire into the operation of
the window duties ; that motion however was not
granted, but still he had no reason to regret the manner
in which that motion was received. The Right lion.
Baronet stated at the time that he was ready to take the
matter into consideration at some future period.—
(Hear, hear.) The next time that he brought
on the suction was in 1848, when the
Noble Lord whom he now saw in office was at the head
of the Government, and he certainly had no reason to
regret having brought it on then, for the Noble Lord
stated on that occasion that all the arguments that could
be used in the discussion were in favour of it. In the
year 1848, however, there was a diminished revenue, and
it was, therefore, proposed to increase the income-tax,
to 5 per cent. Fortunately, at the present time there
was a surplus in the Exchequer, without any prospect of
increasing the income-tax, nor was there any prospect of
a foreign invasion. On the contrary, they had an assu-
ruece in the Speech from the Throne that her
Majesty continued at peace and amity with all
foreign powers. There was one passage in the
Speech, which was strongly in favour of his motion—he
referred to the wish expressed by her Majesty to pro-
mote any improvement in the sanitary condition of the
people. Now, this motion was essentially a sanitary
measure, and considering the state of our finances,
and the flourishing aspect cf the national affairs,
wl:en they were enabled to reduce the esti-
mates by upwards of a million of money,
and to repeal the stamp and brick duties, he could not
help thinking that the window duties could be safely re-
duced, if not entirely abolished.—(Hear, hear.) He
was encouraged to make this motion at the present time
by the circumstance that, with the exception of the
glass trade, every branch of our manufacturing industry
was in a flourishing state. The glass trade, however,
was in a state of severe and unexampled de-
pression ; but if the window-duties were repealed
it would be restored to a flourishing condition.
He did think it would be a very great boon to the glass
trade, if the House would take his proposition into its
consideration. In looking at this matter, they were
bound to consider, in the first place, the policy
of levying duties on windows at all. If the
window-tux was to be retained, it would be much
wiser to levy it fairly and impartially on every
window in the kingdom than by tee present sliding-scale
mode, which preasel most unequally on the occupiers of
small houses. In the smaller houses, those, for instance,
in Baker- S Fee t, in this metropolis, the window-tax
amounted to no less a sum than 30 per cent. upon the
rental. In many of the other small streets the window-
tax was found to press most unequally, to the ex-
telit sometimes of 30, 40, and occasionally even
50 per cent. Now he dal think if this tax was to be
persevered in at all, it would me desirable that it should
tall much more equally on the different classes than at
present. In 1708 there were no less than 580,000
houses chargeable to the window-tax ; in 1784
the number had declined to 495,000, and
in 1849 it had further decreased to 473,000. Com-
paring the present time with 1708, and considering the
immense increase which has taken place in the popula-
tion, he could not help being struck with the small num-
ber of houses now chargeable to the window-tax. The
number bad gone on decreasing, instead of augmenting
according to the increase of the population. That
was partly accounted for by people blocking up their
windows to avoid the window-tax.—(Hear.) Another
reason was the number of exemptions which had taken
place. The list of exemptions to this tax was perfectly
frightful. The first exemption to this tax was that of
iron; public offices were also exempt, as were also farm-
houses of less than 2001. a-year. Why farm-houses of
that class should be exempt, he did not know. Chun ches
were also exempt; so were manufactories, which he
thought was most unjust: counting-houses were also
exempt; in short, there was no end to the exemptions to
this tax. He hoped if his Right Hon. Friend the Chan-
cellor of the Exchequer did not accede to his proposi-
tion, that he would at all events bring in a Bill to do
away with all these exemptions,—(A laugh.) With re-
gard to the principle of the window-tax, it was so vicious
that no modification could possibly make it supportable.
In 1696, when the window-tax was put on, it was consi-
dered not as a window-tax, but as a property-tax, and
the number of windows was taken merely as a criterion
of property. A tax of one shilling was put on every
window, with an additional 4s. for every house with
more than ten windows. Such was the ori-
gin of the tax. In 1710 another per tentage
was laid on. In 1747, after a report bad
been presented by a Mr. Reed, a person of great weight,
in which it was stated that many persons through the
pressure of the tax had begun to block up their win-
dows, but of which no notice was taken, the tax was
gradually augmented. In 1797 and in 1802 Mr. Pitt
augmented the tax under the plea of dimi-
nishing the income-tax. In 1825 a slight
alteration was made, and in 1834, Lord Althorp
being pressed to take off the house-tax and the window-
tax, took off the house-tax entirely, forgetting that the
window-tax was in the first instance a house-tax. He
hoped that the Chancellor of the Exchequer, would in
his reply to his (Lord Duncan's) remark, state what a
window really was, for at present every hole
in the wall was liable to be charged, and
nobody wes exactly certain what a window was.
If a man only took a brick out of a wall the effect would
be to increase the assessment upon his dwelling. All
who had visited foreign cities must have been struck
with the fact that the inhabitants of thorn had two win-
dows to our one in England, and, looking at the great
competition to which the labouring classes of this country
were subjected, it was obvious that in many re-
spects additional light would be of great value
to them. It was said that an Englishmae's
house was his castle, but how could that be
so, if his windows were subjected to taxation? It
might, perhaps, resemble a castle in being built with
' as few windows as possible, and in being dark in the
interior, but as regarded his right over it, in respect
of the windows there was .uo such resemblance. A
Committee of the House had declared its unanimous
opinion that the blocking up of windows by owners of
houses for the purpose of escaping the window-
• tax was the primary cause of much sickness and mor-
tality in the metropolis ; and, indeed, the legislation
had been such as to introduce fever and cholera
into many towns of the kingdom.—(Hear, hear.)
A correspondence had taken place between the Carpen-
ters' Society and the Chancellor of the Exchequer upon
the subject of the exemptions under this tax, and
the then Chancellor of the Exchequer (Mr. Goulburn).
in reply to their communication, said that it
they could make a hole through a wall which should
pemit air without Pe ht, thou it would not be chargeable.
—(A laugh.) In the heat Of the sanitary reform move-
ment an association was starred called the Health of
Towns Association, which comprised amongst its mem-
bers the Marquis of Normanby—(Cheers)—the Earl of
Carlisle, Mr. Cowper, Mr. She 1, Lord Ebrington, the
Right Hon. Member for Oxford, and the Hon. Gentle-
man the Under-Secretary for the Colonies. The Noble
Lord the Member for Falkirk (Lord Lincoln), had
brought in a Bill upon the subject, and that Bill the
association took into their immediate consideration.
They reported " there is one subject so intimately con-
nected with sanitary improvement that no sanitary mea-
sure can be tolerably corianlete without embracing it,
which is wholly passed over in Lord Lincoln's Bill, and
into the investigation of which her Majesty's Commis-
sioners enter but slightly, namely, the operation of the
vexatious window-duties." They added, " The window-
duties are a tax on light and air—a tax more vicious in
principle, more injurious in its practical consequences,
than a tax on food —it was, therefore, a most un-
happy thought which suggested itself to the Legislature
of laying a tax upon windows to prevent the ingress of
light and air. It was not for the House of Commons
to step in between God and the people, and by laying a
tax on the light of Heaven and the breath of life to ren-
der them unattainable to a large mass of the population,"
--(Hear, hear.) This was only a portion of the report,
which was drawn up so ably, and which said what he
would have wished to say so much more eloquently than
he could pretend to do, that he trusted the Hon. and
Right Hon. Gentlemen he saw on the Ministerial
benches, who concurred in drawing up that report,
would rise and reiterate those sentiments which he-had
so frequently listened to when they sat on the opposite
side of the House.—(Bear, hear.) The same report
went on to state, that in proportion as the window duty
excluded light and air, it tended to deteriorate the popu-
lation by presenting obstructions to the full development
of the physical condition of the people. With reference
to the sliding scale, it showed that its effect was to
make the poor pay for the rich; and it likewise showed
that the operation of the tax generally was exceedingly
discouraging to tire erection of model-houses for the
poor. Now, really, with such strong facts before them
respecting the effects of the tax, and entertaining, as he
did, a strung opinion that, under present circumstances,
sinitary reform was a mere delusion, he hoped that when
they came to discuss the question of the salaries of the
Sanitary Commissioners the Hon. Member for Mon-
trose would give his particular attention to the question;
for surely nothing could be more absurd and ridiculous
than, cm the ono hand, to pey large salaries to a number
of Commissioners who did nothing but inundate the
House with blue-books, and on the other hand to raise
mosey to meet those very salaries by taxation from the
untortunete people who inhabited the smaller description
of houses.—(llear, hear.) Ile begged it to be borne in
mind that a sacrifice of 100,0001. a year would enable
the House to do away at once with the window-duty W 1

- _
all houses below twelve windows--a sum which would
he a uch better expended in this way tie;, in the Fay-
tai u, of salaries to the Commissiouers at Gwyder-house.
In Mr. Simon's report on tho sanitary cond,tion
of the city of London, it was stated " thet the re
aro houses and localities within the city which aro
irremediably bad—places which the uninterrupted e -
Fence of epidr mic disease has stamped as absolutely ter lie
for human habitation—places where drainage and water
supply are indeed defective, but where the perli ction
of those necessaries might exist in all probability er theta
giving healthiness to the inhabitants—the predomivant
evil in all the cases referred to was their thorough im-
possibility of ventilation." That report was last week
adopted by the Committee of Health of the City Omit
of Sewers, and the Court itself unanimously passed a
resolution to the effect that it was their firm opinion
that the continuance of the window-tax in a great de-
gree neutralized the effect of their exertions in behalf of
sanitary reform.—(Hear, hear.) Really it was of no use
putting a long paragraph about sanitary measures into
the Queen's Speech unless something was done to mo-
dify the window duties. He could read to the House
evidence almost without end in support of his views on
this subject. He would only trouble them, however, by
referring to the memorial of the medical officers of the
West London, East London, and City of London
Poor-law unions, in which they pointed out the inconsis-
tency of the Goverment appointing boards of health
and keeping on the taxes upon light and air. He ap-
pealed to all those Hon. Members who had directed their
attention to sanitary reform to stand up in their places
and say whether the existence of the window-tax had not
thwarted them in their exertions to provide better habi-
tations for the people of this country? He must say it
would be a curious thing if, immediately after all the
philanthropic sentiments which had been expressed in
that House with respect to the habitations of the poor,
when they were debating the subject of the brick duties,
it should be declared that we had actually come to that
pass that it was absolutely impossible to get on unless
we continued to levy a tax upon light and air. lie
knew he would be told that he was a thoroughly im-
practicable person,—that he was calling upon the House
to do that which would prevedt the interest of the na-
tional debt from being paid. He denied that such was
his object, or that such would be the effect of his
metier. When they looked back to former years, and
considered what had occurred, he thought the House
would agree with him that the shorter they kept
the Chancellor of the Exchequer by the head the
better. What had been the after; of the broad hint that
was given that Right Hon. Gentleman, that they would
not agree to a 5 per cent. property-tax? The effect
had been, that this very year they had had the pleasure
c.f seeing him come that House and declare that he Kar
in pereression of a large surplus, and that so much eco-
nomy had been introduced into every department of the
Stat 3 that it could b© carried no further. This same
statement about economy, it would be remembered, was
made last year; and yet the House had had the pleasure
of seeing the estimates for this year 1,000,000/. below
those of last year.—(Hear.) The fact was, that so fa
as words went, they were all in favour of economy; but
the moment some really saving measure was proposed is
reminded him of the Council of Beasts—

" When saving measures were professed,
A lamb's head was the wolf's request;
The fox submitted, if to tauch
A gosling would be deemed too much?"
A majority or. that House had declared that it was im-
possible the national honour could be maintained unless
they voted 1,000,0001. a year to the African squadron.
He hoped that the people would understand that if the
sum that Ras voted to the African squadron was retained
there would be no necessity of taxing houses under
fourteen windows. When he was told that economy had
been c.irried out as far as possible, he recollected that
the Tama thing was said two years ago, when he brought
forward this motion. Since tht.t time it had been his
good or bad fortune to be Chairman of the Committee
on the Woody and Forest 7. It appeared that in that de-
partment of the State the practice p:evailed of deduct-
ing the expethes of the department and paying the
residue only, in, tcad of the gross receipts, into the Ex-
elv glee. Ile stated fearlessly that two years ago, out of
an incoma (5370,0001. only 60,0C)0/. found its way to into
the pub!;c Exchequer. In 1831 the Committee on Public
Ace,Aints reported that:—

To accomplish with perfect security and efficiency
thine objects of safa custody, legal appropriation, and
remril, it is ebviouiy necessary that all public money
whatever should, in the first inst ince, be paid into the
Exchequer. But it appears from the accounts laid be-
fore Parliament that the whole amount of the public in-
come is not so paid, but that amounts derived from
divers sources of revenue are received and disbursed
without the intervention of this institution, or being in
any way submitted to its control. It is also certain
that considerable sums arising from taxes and other
matters are deducted from the gm-is receipts, and re-
tained and expended by several departments, which only
account to the Exehecpier for the net amount after such
deductions. We think this practice ought to be dis-
continued, and we recommend the gross receipt of the
Crown property under Woods and Forests and other
offices should be placed, without deduction, in the Ex-
chequer, and be accounted for to Parliament, whose au-
thority should be necessary for the appropriation of the
whole. We feel this principle to be one of paramount
importance, a principle which we believe to be a neces-
sary preliminary to all satisfactory financial reform."
He trusted the Chancellor of the Exchequer would tell
the House what steps had been taken to carry out the
recommendation of that Committee. He begged to re-
mind the House, too, that on the 31st of May, 1848, the
following motion by Dr. Bowriug was carried by a ma-
jority cf 56 to 51:--" That this House cannot be the
effectual guardian of the revenues of the State, unless
the whole amount of the taxes, and of various other
sources of imcome received for the public account, be
either paid in or accounted for to the Exchequer." Ho
(Lord Duncan) did not hesitate to say, after two years'
experience on the Committee of Woods and Forests, that
great reductions might be made in that department.
(Hear.) Ile trusted that lion. Members would duly
consider whether economy had been carried to a suffi-
cient extent before they consented to the Light Hon.
Gentleman raising a revenue upon light and air, which
ha I been granted by Divine Providence to such unlimited
extent, upon the abundance of which the necessaries of
life and the physical condition of the people depended,
and which be contended no Government had a right to
withhold.—(Hear, hear.) The Noble Lord concluded
by reading his motion.
Sir DE LACY EVANS said, in seconding the reso-
lution, that after the comprehensive manner in evtiich
the Noble Lord who hadi just sat down had treated this
important subject, ho had little else to do than to reite-
rate some of the more prominent observations which ho
luni made, and to insist on the necessity there was for
paying attention to them. The Noble Lord had pointed
out a remarkable circumstance incidental to this tax
which was, that though the houses of the United King-
dom had immensely increased in number knee the tax
was imposed, yet, in point of fact, there had scarcely
been any augmentation of the revenue from the first.
It wan true that several exemptions had been made, but
they were quite inadequate to account for the non-in-
crease of the revenue. There was no mode of solving
the difficulty, except by the fact that hundreds and
thousands of houses :had been either deprived of the
amount of light and air which they would otherwise
have enjoyed, or been constructed in a manner
directly suited to evade the duty—cf which be bad
many instances in his own district. It must be
totally inconsistent in this House and in the
Government allowing, sanitary commissioners to
carry on their proceedings, and at the same time to
inai,tain a tax the operation of which was to counteract
all their efforts.—(Hear, hear.) Ile did not at all deny
the necessity of taxation for maintaining the public
credit—but then taxation ought to bo wise, and it ought
to be equal. If economy could not ho carried further
that session, as he understood the Right Hon. Gentle-
man, the Chancellor of the Exchequer to say, still he
could see no reason why he shuuld not attempt to
equalise taxation by repealing the obnoxious window
duty, and imposing a probate duty on real property'•
There were three distinct objections to the window
duty as it was now imposed: its inequality, its partiality"
and the detriment to the public health, especially of the
poorer classes, which it worked. Its inequality, was
mat ked, and as for its partiality, if farms under 2001 a
year rent were exempted from it, he could see no reason
why shops of equal rents should not be exempted also.
This tax was felt to be an obnoxious one all over the
metropolis, and he hoped that it it could not be entirely
repealed during the pieesent session, at least that houses
having less than fourteen windows might be exempted
from it. lie had great pleasure in seconding the reso-
lution.

On the question being put,
The CHANCELLOR of the EXCHEQUER said
that this was not the first occasion on which his Noble
Friend opposite had brought this subject before the
House, and he did not know that he had now advanced
any new argument upon it; indeed, he believed that there
was nothing more to be said with reference to it. He
would not attempt to fellow his Noble Friend into the
other topics on which he had also spoken, for he did pa
think it advantageous on the present question to discuss
such a matter as the management of the woods and
forests, which, though undoubtedly a very proper question
for the consideration of the House when properly brought
before it, was foreign to the immediate subject of the
debas.e. His Noble Friend said that ho (the Chanoellor
of the Exchequer) had declared that economy could be,
carried no further that session. Now, what he ban
said more than once was, that in order to effect great
reductions, they should be effected gradually. They had
reduced the estimates year after year, and still he did not
say that economy could be carried no further; but be
did say, that in order to effect an extensive econoinit
with a duo regard for the interest of the country,
economy should be gradual and successive. Far froth
saying that no further
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below the amount proposed to the House'
The objections which his Noble Friend had taken to the
uinslow-ta)s, arose, in a great measure, out of the exerar
tions from it which certain classes enjoyed. He appeared
to consider the exemption as an aggravation of the talc,
and that because certain parties had been relieved frompaying it, thet, alone was enough to make the tax bad.
The exemptions were enjoyed by those engaged in thg
important avocations of agriculture, manufacture, en,'
trade, for carrying on productive industry. Then hi°
Noble Friend made a proposal for further exemptions,
which, according to his own view of the subject, ought
to render the law still more objectionable. At present
houses under eight windows were exempt from duty,
and it was proposed that houses under twelve windows
should be exempt. That would carry the exemption
little further, and involve a sum of 206,0001., although
no reason appeared to be stated for fixing the number of
windows. His Noble Friend also rested his objection el
sanitary grounds, and had referred to the authorities of
Parliamentary Committees on the subject. The getter
tendency of debates of this kind was, that some
taxwas to be got rid cr. It vrahi 12.3 ysrJ

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