The Sun.
London, England, 1850-02-19 00:00:00

INCOME-TAX.

Mr. SPOONER wished to know if the Government
were prepared to make any alteration in schedule Bof
the income-tax, to meet the reduction of incomes which
had taken place lately?
Lord JOHN RUSSELL said that it was not the
intention of the Government to alter the principle of
the income-tax.
THE AGRICULTURAL INTERESTS.
_ _ _

Mr. DISRAELI, after presenting a petition nume-
rously signed from various parts of the country, ex-
pressed a regret that another petition with which
he had been entrusted could not be presented from
an infarmnlity which he had learned since he cams
into the House. Tho Hon. Geetleman then proceedeo
to say that the petition which he had just laid upon the
table was the oaty one which was likely to emanate from
that numerous class who were just now placed in that
state of distress to which ho had called the os-
tention of the House during the last session. At
that time the distress was deep and prevalent, and yet
it had failed to meet with the sympathy, and had, in-
deed, hardly obtained the acknnovvledgment of the
House. Since then the prospect of this class had grown
still more gloomy and obscure.—(Hear, hear.) The
300,000,000 invested by the farmers of this country was
gradually disappearing.—(Hear, hear.) Another year
had opened with still gloomier prognostics :for the
interests of the agricultural districts.— (Hear, hear.)
Nor were those prospects less promising for the labourers
than they were for the tenant-farmers. They were
alike without employment and without remu-
nerative wages ; and he was bound to say, that
he could find no answer to these complaints from
anything that the Legislature had effected.
That return was only up to the first day of this year. It
was since that time that that employments which he had
ventured to describe as factitious, had, in his opinion,
greatly diminished in the agricultural districts of the
United Kingdom. It had been, indeed, with reference
to this point his intent:sm to move for a return
of a similar character ti-2 that they were now in posses-
sion of, up to the Ist r'eb.• but upon inquiry ho found that
such a return, it consented to, would entail great trouble
upon one branch of the administration that had already
greatly e•serted itself, in order to give them accurate infer-
nation on the subject. Indeed,he might venture to remark
alth(Jugh ho wished the task had fallen upon some other
member of greater icfluenee than himself, upon the re-
cent conduct of this branch of the administration. For
' • a considerable period the central management of the
poor-laws had excited in the House much controversy,
and he thought it must be satisfactory to the House, the
Government, and the country to contrast the position
this branch then occupied in public opinion with what it
now occupied. He certainly wished on this occasion to
to avoid entering into any invidious comparison in the
atterspt to investigate the causes which have produced
this resulis but it certainly must be a source cf as much
gratification to the country, as no doubt it was to the
IGovernment, that this branch of the administration
should be conducted in such a manner as to entitle it to
public confidence.—(Hear, hear.) But they had to-night
to inquire what was the best course to take to re-
move, or if possible, certainly to mitigate the
present depression which the petitioners have referred to.
Upou that side of the House they believed it had been
occasioned by recent legislative enactments, by the recent
alteration of the law, by the recent repeal of the law with
regard to foreign produce—(Hear.) They believed on that
side of the House that the mast efficacious mode of re-
storing prosperity in the long run, and which would be
most advantageous and most popular to the community,
would be the re-enactment of the laws regulating
the importation of foreign produce.—(Hear, hear.)
That being their conviction, they had been taunted
with not being able to support it with arguments. It
was easy to talk so, but it aas not difficult to bear.
Speaking for those gentlemen with whom he had the
honour to act, he said they did not in any way shrink
from an argument on that subject.—(Hear.) They
had seen nothing at all in their opinion to confute the
conclusions, which, through evil and through good report,
they had attempted to advocate in that House in regard
to that great subject. They still believed the principles
on which the House hal constructed its commercial
code were fallacies.—(Protectionist cheers.) They still
believed that the time would come when the
House itself would acknowledge the truth
of that assertion. (Cheers.) But, although
he himself was of opinion that discussion was the soul
of that House and of this free country, and though he
knew, at least he believed, there were occasions when
discussions, and mere discussions might be of the highest
duty and most sovereign policy to pursue; still he
must profess his opinion as a general rule, that
that House should not become a mere debat-
ing society.—(Hear, hear.) Now, he would speak
with perfect frankness on tais point. After the deci-
sions on the address in both Houses of Parlia-
ment, he was of opinion that the only conclusion
that could be drawn from those facts, though
in the other House, the division had reference
to the merits of that industrial system which was
popularly known by the name of protection; still he
could not fsil to see that it was the opinion of a large
majority in both Houses of Parliament that it would be
unwise to disturb at present the settlement
which this country had recently arrived at
in this respect.—(Hear, hear.) It then became
their duty to see and to consider what course should be
taken which, without going against the conviction of
that House, might at least be, as far as the fortunes of the
agriculturists were concerned, of a remedial character.
Ho had always felt—if they thought fit to repeal those
laws which regulated the industry of this country, and
especially those which referred to the agricultural in-
dustry of this country—that the cultivators of the
soil—that all classes connected with the cultiva-
tion of the soil, would offer this alternative to
the Government:—If you deprive us of that
system of legislation under which, for so long a period
and with various modifications, we have enjoyed our
property or pursued ourof justice
industry,
andw e now
o f.
aspkolliy this of
you—in

(Cheers.) You should at least adapt our posi-
tion to the altered ciircumstancts in which you
have placed us. and that you should revise that system of
taxation which prevails in this country.—(Cheers.)
With reference to its equal and just distribution—(Con-
tinned cheers)—the claims of the classes connected with
the soil could not be placed before the House more neatly
or more concisely than in the petition which he presented
to the House to. day. They demanded of the Government
two things; in the first place, that they should be placed
on equality with their fellow-subjects; and, in the next,
they demanded to be placed in our markets on equality
with the foreigner.—(Hear.) They referred, in the first
instance, to that enormous system of peculiar taxation
from which the majority cf the people of this
country were exempt, and which they had borne
In the next place, they referred to those fiscal restric-
tions, which, when placed in direct competition with the
foreigner, prevented them availing themselves of the
greatest and freest resources.. Now, those claims were
intellibly expressed, and founded on severe justice—
(Cheers)—and if those who unhappily hurried on the
repeal of laws which limited the importation of foreign
agricultural produce, did not at the time consider the
consequences of the course they were adopting, much as
he regretted the want of foresight of teen so great
he could not, as a representative of an agricultural con-
stituency, refrain from doing his duty in that House,
where, whatever might be the majority of econo-
mists, he could not think he was acting wrong
in having still confidence in the justice cf Englishmen.
He should touch only partially upon a portion of the
theme which he believed was amply sufficient to occupy
the attention of Parliament for some time; but before
i adverting to t more specifically he should first make one
or two observations upon opinions that had been lately
expressed with reference to the incidents of the
taxation to which be was about to call the attention c f
the House. They were all well aware that
when the question of that pettion of taxation
which vulgarly was called rates, was recently brought
before the House; considerable difference of opinion had
been expressed in that House as to who paid those im-
posts. One l arty said that the burden of taxation fell
upon the proprietors of the soil, while on the contrary,
another side said that the impost was discharged by the
tenant or occupier. When he (Mr. Disraeli) had first
brought the question before the House, the Hon. Mem-
ber for Montrose had been the person to assert that the
proprietors were the persons on whom the burden fell,
while he was surprised to find that last session that Hoe.
Gentleman was the father and this session was the
godfather cf a measure which enacted a new representa-
tive system, foundel on the idea that the occupiers of
property were the persons who paid the rates, and that
they had a right to have some share in the disposal of
them. He thought, then, that ho might fairly
assume that there was not much difference be-
tee him elf and that Honourable Gentleman
on this point ; but he (Mr. Disraeli) would
not rest his argument on this point on such a partial
admission. He thought the time was come when they
must look at this question earnestly. When this House
decided that Englaud should enter into free competition
with all the quarters of the globe, they were stopped from
considering the re lath. e interests of the owner and occupier
ihsy should leave cut of all consideration the interest
either cf the landlord or the tenant, or both, and deal
only with the interest cf the land.—(Hear, hear.)
There was an opinion which, if it had not of late had
much court fleece in that House, had at least taken a
fast hold upon the country, and that opinion was that
the whole of our institutions were based upon the land.
—(hean) The whole of our political constitution was
formed upon that principle.—(Hi ar.) Whether it was
the Throne itself, whether it wns the grand scheme of
our judicial arraugeternte, or whether it was like the
spire towering towards Heaven in the arrangement of
our ecclesiastical sytem—all our institutions were funded
upon the land.—( Hear, hear.) There was en impres-
sion which hal largely prevailed throughout every
English community—that there was a peculirity about
territorial possessions.—(Bear, hear.) In this opinion
he humbly but heartily coincided, and in stating
so much, he was not speaking solely of the
landlord's interest, or ofthe tenant's:interest, os of the
labourer's interest—for he believed all to be in truth and
reality united and derivable from the same sources.—
(Hear, hear.) IR than House an opinion had been ex-
pressed, that land was nothing more than other property.
Elsewhere it was stated, that it had peculiar properties,
admirably adapted when respected. for the preservation
of order and tae promotion of political liberty.—(Hear,
hear.) He believed the latter to be the truth. Both
opinions had been broadly expressed and a statement
had been made, erroneously ascribed to him by the Hon.
Member for the West Riding of Yorkshire,
that land was only to bo considered as the
raw material to be used in a manufacture
Ile maintained that they had a right to take their defi-
nitions from these appointments, and it was fur that
reason alone he said, that having heard in this House
from persons who, upon this subject, were the greatest
authorities, and finding the opinion upheld and promul-
mulgated in literary organs of gre it merit, he did uenture
to observe that if land be c nly a raw material, why do you
not extend to it the same principles that you extend to
all other raw materials"—(Hear, hear)— and he was
bound to say ho had not yet received a satisfactory
anseer to that question. There was a great silence in
the House on the subject, while some of
the organs he had referred to since the
question. was asked had denied that land was
a saw material—(Hear, hear, and a laugh)—or had
essei tcd that if it be a raw material, it was a raw mate-
terial peculiar from all other raw materials, because it
produced a quality called rent.—(Hear, hear.) Now
what ho wanted to impress upon the House was this, if
they forced the land of England into competition with
the markets of the whole world, they had no business
to inquire into the quality called rent.—(Hear, hear.)
The consequences of the present law would be to throw
a great quantity c f land out of cultivation. According
to the opinion of some of the best writers conversant
with the landed interest, the consequences must be
inevitablp as he had stated. There was certainly
some difference between parties on this point
but then it was only a difference of degree,
said, according to all opinions, there were some classes
of land which were doomed, under any circumstances of
this kind, to go out of cultivation; and he wished to im-
press upon the House the consideration whether or no
this peculiar taxation—the part to which he was to call
their attention to-night—might not make the difference
—make the margin. which would permit this land to
bto a sterile x
e cultivated,ewh4toocehue._
nderuitheeor, hear.)existin g law was doomed
They bad no
right to inquire into the rents, if this state of things had
been produced by their own legislation. All they
had to do now, was to act with justice towards
the land, and in dealing with it, carry out
these economical principles which they had always
promulgated, and which were the foundation of our
commercial code.—(Hear, hear.) He said the House
had no longer any right to meddle or interfere with the
question of rent, that was a subject which recent legis-
lation had swept away from their consideration.
It was well fir the House to consider whe-
ther the popular character with respect to the
properties of the soil was a just one. He
than test
the t sok occasion recently to remind the House
that the number of landed proprietors in the United was
probably about 250,000. Now he asked the House to
consider what was the vristocratic element of
that numerous and important class. He imagined they
couldmuchimportance
not
fix
on
betterato ascertain a truth of so
pocket. Calculate the
number of manorial estates in this country
They all knew that in England every parish was a
manor, though every
manor was not a parish. Allow-
ing the fourth of the parishes in England were not
estates England.inanorial, there. would be probably about 20,000 mane-
riai That was the amount of the
aristocratic element in the state of which they heard so
much —(Hear)—and it would be about ometwelfth. But
taking the rental cf the United Kingdom at 60,000,000!.
a-year, they would find, if they diyidsd that rental be-
tween 250,000 landowners, that about 240/. a.-year
would fall to the share of each of them. But so many
of them had a great deal more than that sum, it followed
that many of them must have a great deal less. Yet
That was the class which was always pointed and held
up as the most luxurious class; but the truth was that
they were the most industriaus and self-denying
class in the state.—(gear, hear.) He -said, then,
with reference to that class that the House ought to
rin legislateotple
sto according
justice, and upon those economic
Y made such frequent
reference ; and therefore pwh toto
h
he arrived at this
conclusion, that in a discussion as to she inci-
dents of taxation, whether they fell on the land-
owner or the occupier, was hereafter perfectly idle
They were not to cors der whether they were benefit-
ting the owner or the occupier, but whether they
were doing justice t) a most Important interest—
to the land of England, and in doing that justice whether
they were permitting that land which they had thrown
into competition with all the soils of all countries in the
world to be worked at a remunerative value, whether
the profit went to the landlord or to the occupying
tenant. With those opinions he would proceed
to call the attention of the House to the first branch of
that important subject—the relations of the agricultural
interest of all classes to the general taxation of the country.
On a former occasion he had calhel the attention of the
House to the local taxationin England, and the
rants which ho then put before the house had
not been controverted, and many gentlemen of official
authority who took a part in the debate acknowledged
they were correct. He showed to the House
i on that occa-
sion that the classes conoeetedwith thesoil, independently
of contribnting the general revenue of the country, i
contributed to another revenue n England alone to the
amount of 12 millions, and that this second revenue was
for general interests, and national concerns. He would
not further advert to this additional
.burden, as it did
not immediately concern the question before the
House; but it chewed that the land of England hasat all times been made the mach. ine fir paying
more into the Exchequer than was justified
in doing, and there would be little difficulty in proving
that it had altogether paid a hundred millions, which,
under the principles of a just distribution, it ought not to
have paid.