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

wiermrsDAT YVRN T N AT 11 ITA 10, MA

low, and the manufacturers are employed in pre-
paring for the coining season.
HAnlzax, ..',ATUTIDAY.—AIthongh the attendance
in cur Piece Hall to-day was somewhat larger, there
docs not appear to have been a much greater amount
of busines, and prices have undergone no alteration.
There is more inquiry for yarn, but without any change
in the quotations. The wool market is mere animated,
but we cannot report any advanca upon late rates.
LEEDS, TUESDAY.—No new feature to notice in
the woollen trade since last week. The markets are
again dull; but prices are firm, and stocks low. The
manufacturers are still making large deliveries direct
to the merchants.

MURDER AND HIGHWAY ROBBERY.
Last night (Sunday), between eight and nine
o'clock, in consequence of information which had been
received at the Cheltenham police-station, Superin-
tendent George Seys, and Sergeant John Sliekleton
proceeded to one of the common lodging-houses in
Milsorn• street, and there arrested two men on a
charge of murder. Their names are Maurice Murphy,
aged 21, a native of Blarney, county Cork, and Patrick
Sullivan, aged 22, of Minchinstown, county Cork. In
their possession the officers found a quantity of wear-
ing apparel covered with blood—a pocket-book, razor,
pieces of corm', and other trifling articles. The cir-
cumstances which led to the apprehension of these
parties we will now endeavour to detail.
It appears that on Friday afternoon information
was received at the police-station, Newport, Mon-
mouthihire, that the body of a woman, named Jane
Lewis, aged about 65, was fouod in a brake, near
Nancotch-wood, and adjacent to the Bassalleg-read,
lying on her back, with an awful wound in-
flicted on the right eye, as if with a :stone or
nstrurnent, severe bruises on the left eye, scratches
on the cheek, a quantity of blood at the back of
the head, and the front part of her dress torn
open, as if with violence; while the back part of the
dress was covered with mud, as though the body had
been dragged over the ground. It was found that
deceased had lived at Pontymaswn, about two miles
from Bassalleg ; and that on Wednesday morning
she had come to Newport for the purchase of some
peas and other trifling articles ; and was last seen
passing the Hand Post a little after five o'clock,
walking by herself towards Bassalleg, where she was
to receive her weekly p2rochial allowance. About
six o'clock the same evening a young lad, named
Henry Phillips, son of Mr. William Phillips, of Nan-
toch Farm, observed a quantity of peas scattered on
the road, almost close to the gate, within a few yards
of which the body of the poor old woman was dis-
covered on Friday, by her son, at two o'clock in the
afternoon. It appears that the deceased, not having
returned to her house on Wednesday, her husband,
who is a cripple, sent information of her absence to
their son, John Lewis, night watchman under Sir
Charles Morgan, at Bassalleg, who accordingly came
towards Newport on Thursday, and on passing the
gate where the peas had been observed on the previous
night felt a presentiment :that his mother was in a
shed, situated at the top of the brake. He stated that
on going there he happened to turn his head around,
and then saw some dark object lying near the road
hedge, and this he speedily found to be the body of
his mother. An inquest was commenced on Satur-
day, but adjourned,
The prisoners, who seem very determined charac-
ters, left Cheltenham, in custody of the police, at three
o'clock this morning, for Newport, where they will
be examined before the magistrates.
Information has since been received that the same
men have been concerned in an almost equally appal-
ling transaction in this county.
Mr. Benjamin Meredith, aged 72, of Aylhurton,
was stopped between six and seven o'clock on Friday
night, on the high road, at Purby, in the parish of
Lydney, by the two ruffians, and there severely
beaten, the crown of his head being kicked in, and
the poor man left for dead. The raz:cals decamped
with a sil ter watch, pocket-book, umbrella, receipt
stamp, and other articles which they found on his
person. Mr. Meredith was afterwards found by some
passers-by, and conveyed to the nearest house.
Medical assistance was speedily rendered, but the un-
fortunate man has been unable to speak since, and
lies in a most precarious state.— Cheltenham Journal.

ELOPEMENT EXTRAORDINARY.
(Fnom A CORRESPONDENT.)
The Commissioner of a certain nobleman arrived
lately in one of the islands of the Outer He-
brides, to make his half yearly collection of rents, to
make new arrangements of crofts, and to enact other
things which, if really carried into effect, will forma fit-
ting topic for the public prints. And all this with the
advice and concurrence, and at the instigation, of the
leading man of the party referred to, in whose house
he took up his short residence. We say short, for be-
fore a tithe of his intended task was done, Mr. Com-
missioner suddenly made his retreat. One of the
sweeping arrangements really carried into effect, was
the displacing young Mr. M—, of Al—, from
an office to which he had only been lately ap-
pointed. Not content with this unpopular and
ill•advised act, Mr. Commissioner, it is said, and
believed by all in the place, wished also to
disappoint the well-known hopes and wishes of
Mr. M-- in another and more interesting quarter ;
but Miss Jessie M--, of B--, was not to be
won by this Commissioner Plenipotentiary. She was
determined that Pit.. M— should not he further in-
jured, and that in this matter the Commissioner, with
all his legal acumen, should be outwitted; fur he had
gone but a few hours from B—, with her refusal
to comfort him, when young Mr. M— and his
Jessie eloped together.
The affair was managed most dexterously ; his
vehicle was speedily brought into request—Miss
Al— at dead of night made her escape, and spi-
ritedly, with her lover, through mots and fen, soon
reached the conveyance. Crack went the whip of
the postilion on the foremost horse—louder still the
lash by Mr. Al—; off sprang the spirited steeds,
and in less than two hours, in a dark and murky
night, the happy pair were at the port of
L—, several miles off. Our Commissioner C—
was all the while heavily slumbering at L—,
waiting the sailing of the mail packet. Never
mind that. The vessel Mr. M— had in waiting
was immediately boarded, the crew had their sails
unfurled and all in readiness, the anchor was quickly
weighed, and the lovers were speedily wafted on -
wards by a favouring gale, and far, far at sea. Air.
M—'s servant had returned home before it had
transpired that his master had stormed the citadel of
13— and carried off his lovely prize. Who can
envy Mr. Commissioner's feelings when he heard that
" the lass he left behind" was now " o'er the maddies
and awa'." Little did he think, when practising the
back step to the sonorous tones of the bagpipes, and
acting the agreeable during all the previous week at
B—, that the plans were then forming by which
he was so soon to be left a luckless and unpitied
suitor.

eyes of the kw of Scotland was then and there con.
tranted. In h::is time than our readers can peruse
this nurrzive, llr. and Mrs. M--, and their faith-
ful r,:tiners e'er,' safely on board, stceririg for the op-
poe :11ore:i. Such a dashing and chivalrous exploit
we scarcely expected to hear of in the nineteenth
century, it is worthy of the ancient days of knight
errantry ; and, sur,ly, there is not a lass in a' the
kind but will admire the conduct of young
and not a gallant youth but will applaud the heroism
and sorely-tried faithfulness of his beauteous bride.
—Court Journal, of April G.

IRELAND.
SALES UNDER THE ENCUMBERED ESTATES ACT.

DUBLIN, TUESDAY EVENING.—Four sales of small
properties were this day effected before the Corn-
milAioners. The first was in the nature of a
perpetual annuity of 2001. per annum on lands
in the county of Wexford, and was sold for
2,9001, car 141- years' purchase. The second
was a small property in the county of Clare,
held on lease fur ever, the rental amounting to but
241. per annum, s old for 3101., or about 13 years' pur-
chase. 'lnc third was of a simple estate in the county
of Cavan, producing a rental of 110/. per annum,
sold for 2,550/., or 23 years' purchase.
The last was a small property in Monaghan of
about 50/. per annum, which sold for 810/., or little
over 16 years' purchase.
A OL ITION OF TUE laissr COURT.—In a reply to a
circular addressed to the Irish Members, Mr. R. J.
Tennant, M.P. for Belfast, states that it is his inten-
tion to vote for the abolition of the Viceroyalty of
Ireland, and denies that the measure can inflict any
injury on that country.

IMPERIAL PAIILIAMENT.

IIOCT3E OF (;O.VMOIVS, .4pril 9.
IP.") READE.,;GS.
The Wakefield Buroira•ii Paiarket Bill was lead a third
theta and passed.
TRANSFOR T OF CONVICTS.
In reply to Sr W. MOLESWORTH,
Mr. HAWES said there was no foundation for the
statements which had appeared in the newspapers that
the Blenheim transport-ship had been sent to Van Die-
men's Land with a number of convicts on board.
WINDOW DUTIES.
Sir B. HALL presented a petition from the parish of
St. Pancras praying for a rept al of the window duties.
Lord D. STUART and Mr. Alderman HuairreEnx
prof eated similar petitions; f.em Marylebone and South-
wark.
Lord DUNCAN, sf.er 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-
tain, therefore it is expedient that the window-tax
should he 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 motion 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-
rance in the Speech from the Throne that her
Mejesty . 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 finaneea
and the flourishing aspect of the national affairs,
whoa they were enabled to reduce the esti-
mates by upwards of a million of money,
and to retell the stamp and brick duties, he could not
help thinking that the window duties could be safely re-
duced, if not entirely abolishod.—(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-tax was to be retained, it would be much
wiser to levy it fairly and impartially on every
window in the kingdom than by the present sliding-scale
mode, which presse.l most unequally on the occupiers of
small houses. In the smaller houses, those, for instance,
in Baker-street, 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-
tent sometimes of 30, 40, and occasionally even
50 per cent. Now he did think if this tax was to be
persevered in at all, it would ee 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 ; iu 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
windoe s 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. Churches
were also exempt; so were manufactories, which he
thought was most unjust: coanting-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 brinc, in a 13111 to do
away with all these exemptions.—(4t 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 wiedois -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 au 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. Lt 1747, after a report had
been presented by a Mr. Reed, a person of great weight,
in which it was stated that many persons through the
pressure of the tzx had begun to block up their win-
dows, but of which no no:ice 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 iu 1834, Lord Althorp
being pressed to take off the house-max 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 was 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 them 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 Englishman'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 no 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 iu the metropolis ; and, indeed, the legislation
had been such as to introduce fever and cholera
into many towns of the kingdom.—(Bear, 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 light, theu it would not be chargeable.
—(A laugh.) In the heat of the sanitary reform move-
ment an association was started called the Health of
Towns Association, which comprised amongst its mem-
bers the Marquis of Normanby—(Cheers)—the Earl of
Carlisle, Mr. Cowper, Mr. Shell, 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 complete 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 largo 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 the 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 strong opinion that, under present circumstances,
sanitary 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, era the one hand, to pay large salaries to a number
of Commissioners who did nothing but inundate the
House with blue-hooks, and on the other hand to raise
mo :ey to meet those very salaries by taxation from the
unfortunate people who inhabited the smaller description
of houses.—(Einar, hear.) He 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 on

- - eeeeeesseesesseee—e-se,—,--seeeseeeeseeo
all le uses below twelve windows—a sum which woul
be much better expended in this way than in the pay'
riser?t of salaries to the Commissiouers at Gwydor-house'
In Mr. Simon's report on the sanitary condition
of the city of London, it was stated " that there
are houses and localities within the city which are
irremediably bad—places which the uninterrupted pie"
sence of epidemic disease has stamped as absolutely twig
for human habitation—places where drainage and water
supply are indeed defective, but where the perfection
of those necessaries might exist in all probability without
giving healthiness to the inhabitants—the predominant
evil in all the cases referred to was their thorough jo'
possibility of ventilation." That report was hat we'''
adopted by the Committee of Health of the City court
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 Inc'
dify the window duties. He could read to the House
evidence almost without end in support of his views on
this subject. lie would only trouble their, however, by
referring to the memorial of the medical officers of 09
West London, East London, and City of London
Poor-law unions, in which they pointed out the inconsite
tency of the Goverment appointing boards of health
and keeping on the taxes upon light and air. He op'
pealed to all those Hon. Members who had directed their
attention to sanitary reform to stand up in their 0200
and say wh(ther 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 bad been expressed 10
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. Be
knew he would be told that he was a thoroughly inv
practicable person,—that he was calling upon the Houle
to do that which would prevedt the interest of the nit'
tional debt from being paid. He denied that such was
his object, or that such would be the effect of big
motion. 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 effect 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
of seeing him come the; House and declare that he was
in possession of a large surplus, and that so much coo'
nomy had been introduced into every department of the
State that it could be carried no further. This same
statement about economy, it wsuld be reaaemhered, was
made last year; and yet the House had had the pleasure
of seeing the estimates fer this year 1,000,000/. WO
those of last year.—(Hear.) The fact was, that so far
as words went, they were all in favour of economy; but
the moment some really saving measure was proposed it
reminded him of the Council of Beasts—
" When saving measures were professed,
A lamb's head was the wolf's request;
Th• 3 fox submitted, if to touch
A gosling would be deemed too much?"
A majority of that House had declared that it was lin'
possible the national honour could be maintained unless
they voted 1,000.000/. a year to the African squadron'
Ile hoped that the people would understand that if the
sum that a as voted to the African squadron was retsina"
there would be no necessity of taxing houses under
fourteen windows. When he was told that economy ha°,,
been carried out as far as possible, ho recollected that
the same thing was said two years ago, when he brought
forward this motion. Since that time it had been bts
good or bad fortune to be Chairman of the Committee
on the Woods and .Forests. It appeared that in that d''
prrtment of the State the practice prevailed of deduct'
ing the expenses of the department and paying t"
residue only, in-tead of the gross receipts, into the Pt:
eh:quer. lie stated fearlessly that two years ago, out °
an income r f 370;0001. only 60,000/. found its way to into
the public Exchequer. In 1831 the Committee on public
Accents reported that:—
"To aecomplish with perfect security and efficienni,
those onkets of safe custody, legal appropriation, and
record, it is obviously necessary that all public mood
whatever should, in the first instance, be paid into the
Exchequer. But it app ars from the accounts laid hr
fore Parliament that the whole amount of the public in'
curiae is not so paid, but that amounts derived iron;
divers sources of revenue are received and disburse°
without the intervention of this institution, or being i.e
any way submitted to its control. It is also certant
that considerable sums arising from taxes and other
matters are deducted from the gross receipts, and re'
tained and expended by several departments, which 019
account to the Exchequer for the net amount after such
deductions. We think this practice ought to be die'
continued, and we recommend the gross receipt of sh°
Crown propel ty under Woods and Forests and ether
offices should be placed, without deduction, in the Es'
chequer, and be accounted for to Parliament, whose 50'
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 nels'
sary preliminary to all satisfactory financial reform.
tel
He trusted the Chancellor of the Exchequer would ie'
the House what steps had been taken to carry out the
recommendation of thet Committee. He begged to re'
mind the House, too, that on the 31st of May, 1848, the
following motion by Dr. Bowring was carried by a Ws.
jority cf 56 to 51:—" That this House cannot be the
effectual guardian of the revenues of the State, unle
the whole amount of the taxes, and of various other
s
sources of income received for the public account,
either paid in or accounted for to the Exchequer." ale
(Lord Duncan) did not hesitate to say, after two yeates
experience on the Committee of Woods and Forests, the
great reductions might be made in that .department.
(Hear.) He trusted that Hon. Members would slO4
2
consider whether economy had been carried to a sti"`‘
cient extent before they consented to the Right Von'
Gentleman raising a revenue upon light and air, which
hat been granted by Divine Providence to such unlimited
extent, upon the abundance of which the necessaries
life and the physical condition of the people depended'
and which he contended no Government had a right to
e
withhold.—(Elear, hear.) The Noble Lord concluded
by reading his motion.
Sir DE LACY EVANS said, in seconding the 100:
lution, that after the comprehensive manner in whin;
the Noble Lord who had, just sat down had treated tats
important subject, he had little else to do than to relic'
rate some of the more prominent observations which he
ha-I 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 ta%
which was, that though the houses of the United King:
don had immensely increased in number since the tai:
was imposed, yet, in point of fact, there had scarce''
been any augmentation of the revenue from the first'
It was true that several exemptions had been made, but
they were quite inadequate to account for the non-its'
crease of the revenue. There was no mode of solvil
the difficulty, except by the fact that hundreds an,
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
d
directly suited to evade the duty—of which he had
many instances in his own district. It must be'
totally inconsistent in this House and in On
Government allowing sanitary commissioners to
carry on their proceedings, and at the same time to
maintain a tax the operation of which was to countera°i
~
all their efforts.—(Hear, hear.) He did not at all den/
the necessity of taxation for maintaining the publel
credit—but, then taxation ought to be wise, and it oug'i -
to be equal. If economy could not be carried further
that session, as he understood the Right Hon. Gentle;'
man, the Chancellor of the Exchequer to say, still h ,
could see no reason why he should not attempt to
equalise taxation by repealing the obnoxious wind"
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. wit"
marked, and as for its partiality, if farms under 2001 e
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 if it could not be entirely
repealed during the, present session, at least that hots%
having less than fourteen windows might be exenePte'
from it. lie had grealt pleasure in seconding the roe
lution.

On the question being put,
The CHANCELLOR of the EXCHEQUER sat
that this was not the first occasion on which his Noble
Friend opposite had brought this subject before thl
House, and he did not know that he had now advance:
any new argument upon it; indeed, he believed that tb,iery
was nothing more to be said with reference to it. ea
would not attempt to follow his Noble Friend into the
other topics on which he had also spoken, for he did 00'
think it advantageous on the present question to discs!!
such a matter as the management of the woods and
forests, which, though undoubtedly every proper question!
for the consideration of the Rouse when properly broughl
before it, was foreign to the immediate subject of the
debate. His Noble Friend said that ho (the Chancellor
of the Exchequer) had declared that economy could bi
carried no further that session. Now, what he btfd
said more than once was, that in order to effect great
reductions, they should be effected gradually. They b 8
reduced the estimates year after year, and still he did 0;
say that economy could be carried no further; but be
did say, that in order to effect an extensive econoniiv
with a due regard for the interest of the country'
economy should be gradual and successive. Far fro°,
saying that no further reductions could be made, he must
only nowthat it was not advisable to reduce the
estimatesonl sayblow the amount proposed to the House'
The objections which his Noble Friend had taken to the
window-tax, arose, in a great measure, out of the exenird
Lions from it which certain classes enjoyed. He appeared
to consider the exemption as an aggravation of the tar'
and that because certain parties had been relieved from
paying it, that alone was enough to make the taxi's
The exemptions were enjoyed by those engaged in Oa
important avocations of agriculture, manufacture, an
trade, for carrying on productive industry. Then Is"'
Noble Friend made a proposal for further exemptiong:
which, according to his own view of the subject, ough:
to render the law still more objectionable. At present
huuses under eight windows were exempt from dati'
and it was proposed that houses under twelve window!
should be exempt. That would carry the exemption:
Hite further, and involve a sum of 206,0001., although
no reason appeared to be stated for fixing th© number
windows. His Noble Friend also rested his objection co':
sanitary grounds, and had referred to the authorities
Parliamentary Committees on the subject. The genergle
tendency of debates of this kind was, that soul
tax was to be got rid of. II would be 194'