The Sun.
London, England, 1842-04-14 00:00:00

h 'itirrie i.
'-ii•-
' - not thin!.
,- needed. the is:yeateest indulgence in addressing do
reams
on that occasion. It was his duty to give the
e iztri°us for his humble viee in favoUr of je - •
eeta.(-- Having arrived. at the conclusion that the ineoin
e. t was unjust and oppressive to. the people, he was
,bondcs, to give it all the opposition in his power. He
~•uu income tax, because if they had a property tax pro-
etie"red there was no one in that House that would eup-
rt it more strongly than he should, for he knight
a' t: Said to carry his views on that subject to an ex-
travagant height. The results of labour should not be
..:.,4(.;•Qd until they assumed the form of fixed capital. He was
i. t., therefore, arguing against a property; tax, considering
.4_S. he did, that a property tax -was powerfully contraeteu
will: an income tax. He should endeavour to compress
...,41,,e arguments which had convinced him of the injustice
e, afin income tax into as small a compass as possible. The
,r6t- Of th, kse arguments he derived from what was ad-
,,'"4tted oil the other side of the House, viz., that to hie
Po an inCome tax, they mirk have a ease of uesent
,
~,i. ecessity, that -there must be a most stringent necessity,
t
. o justify such an imposition. He confessed that thet
/lecessity hal not been made out. The -alleged ease et
.. necessity assumed a double aspecte-.first, the want of
IT°n°3-; next, the want of means for supplying that want.
he money that was deficient was five millions in the
'• eii9rse 01. two years. Had they no other mode of making
this, what he should term for England, paltry (led-
, eil•elleY, than that proposed ? That was all they wanted-e-
-t'suw, then, must they supply it ? Was it necessary to
. have recourse to an income tax to supply it ? He could
, not believe that-such a necessity existed until it was de-
., inonstrated. The Noble Lord,-the Member for. Liver-
It?°°!, said, talk of sugar and talk of timber, the revenue
'l3al these articles was not productive. Now, .. there
were no two articles so certain of consumption
'ls these, and when the Noble Lord talked in this way, he
should bring a practical demonstration. He (sir. O'C.)
fe'ueved they might make up the deficiency by these two
articles. Why not make the experiment—why not try
t
aeme means ? There was no tax oftener spoken of, and
taw frequently
e f heard of in that House, than the probate
died. They had an instance of a Nobleman who had
7, y died leaving a million of money, on which duty
L." paid, and landed property worth 100,0001. a-year. on
j'ellicli there was no tax at all. Was this fair, and on
'` face of it to resort to an income tax ? It was net
rightt, to give a preference to a single class, and to tax
l'i'leiabouring industry of the country. It was not just
oresort to an income tax until they had tried the other
' mt, lieriments. They had taken off 24 millions of taxes..
44 was there not one of those that would raise the five
:qiions of deficiency ? They had taken off 24 millions,
• 41 was he not therefore.safe in saying there were other
-etatirces from which to obtain this deficiency ? Why
h
lid
they not reeive some of them ? He said tat one-
:lt% of what had been taken off would prevent the
--, necessity of an income tax, so that it seemed to him
that; thee, had made out no case for the necessity of this
4teome tax. For his part he never would consent to
l 4 income tax unless in time of real war. He thought
it,
• ', ought to be a war tax, but not such a war as that in
• egthe eastern dominions. He was sorry to hear the Noble
Lord exaggerate, he hoped, but described, he feared, the
Perils that attended that war. This might be supposed
I{,) make out a case, but he (Mr. O'Connell) did not think
that for such a war as that they need resort to an income
l'", mere especially as they themselves owned the defi-
, ellency, even with this war, was only what he named.
',,,e thought it was Lord Brougham that first said that
-r.' hgland was bound in her own recognizances of
I)0,000000/. to keep the peace with all the world. He
(41r• O'Connell) had heard Mr. Hume repeat that sen-
e'ence, whose voice he hoped soon to hear again.—
k-L'aughter.) This debt showed to the world the weak-
"SS of England, and prevented her from speaking in that
authoritative tone in which she should speak to the na.-
4"113 of the earth. He thought their policy was to show
t° the world their resources, and not their weak-
11teessee-(Loud cheers from the Ministerial benches.)
their
thought they might have - occasion for
I."eir resources, and they ought to husband them.
('.rere they safe with Russia ?—(" Hear, hear," from
• ~,01. ;eibthorp.) There would be the perils of real war.
ee" ere they safe with France ? He had heard the King
• "' Prance lauded in that House until at last he felt dis-
• ..klisted. Ho had heard him praised because he was not
a. War maker. But they were not safe with France.—
'ik" }fear, hear," from Col. Sibthorp.) They were not
:l 41e,
are in their lauded King. They had great peril, too,
`' iii.'Arnerica.—(Cheers from Ministers.) He understood
?, ~.'ult cheer, and ha expected it ; but he repeated they
4h ere in peril in-America, and they were in greater peril
:4.;:'!cause they were in the right in the present dispute of
the right of search. In the case of the Creole they were
unquestionably in the right—(Hear, hear)—but
•• ey were not on that account one bit safer from Arne-
; ‘4l pride and. American jealousy.—(Hear.) And he was
told that having shown their perils, they ought therefore
' t° lay on an income. tax. - Not so ; they ought to hold
lack
l that income tax as a weapon which they could
.11d in terrorem for the enemy, to which they could re-
'rt if necessary, and show their capabilities for defence
‘‘,(iben actual &inners arose. It would be an answer
15
e
their 800,000,000/. arginnent.—(Hear, hear). Let
them not, then, throw away that tax now, but retain it for
the
h`te perils which might happen. When that tax shall
oe been laid on, when the burdens were felt, when the
' ITeration of it on the intellect, and on those who had
lot life annuities and precarious incomes, did they think
t 'lat the knowledge then that they laid it on when it was
11,
11,qt necessary, when it was not required, coupled with
0 n injustice,would not make, them inatiy and formida-
-1 j')e enemies; and raise a cry which was raised before, too
11,1 and too universal to be stopped, when the people
I'l?tiessil a Reform Parliament ?—(Hear,hear.) And let them
Lt'ollect that. those who would call out would be men of
. ete,••
ie. Iligenee and understanding, active and industrious,
, b...t, form the most formidable leaders and fomenters of
s'"lie.opinion in Europe. -- That cry would go abroad,
.1:14,1 with that cry, raieed so powerfully, would they throw
; 4t weapon away which would be magnified in reality
„.'
, en beyondits own capacity, if they kept it in their
„
'lnoury for active war. He had opposed this tax for
,'''
''.6 reasons, -because there was no necessity for it, and
l'eeause no necessity short of .actual war should induce
tileni to resort to it. He opposed it also from its vexa-
tious nature, its inquisitorial, prying nature, which would
tee made use of in many instances for the purpose of
kratifying idle curiosity, and in others to exercise a
Power of despotism over private property. Their accounts
e'er(' subject to be examined by the surveyors, the in-
. Zetors, and then there were additional commissioners,
• 4 general commissioners ; they were authorised to
t)t''',% books, to require statements, to demand accounts
the'Vtne fit and loss, at their own discretion and caprice ;
the/ Would reject any statement, and make estimates of
lee'r own ; they would take the clerks of mercantile
• e,O) and question them. This tax was of that species
• de 'eh this House should he exceedingly- loth to intro
ice •
t into the country, and he (Mr. O'Connell) repeated
hat it should not be introduced except at a time when
actually required, a state of war, at which he hoped this
en'inluitry would not soon arrive. He had objected to this
t7e'o as unnecessary, as being not justifiable except in the
i-t7B4e of war, because it ought to be a war tax; because of
inquisitorial character ; and lastly, because of its
grant, gross, and palpable injustice. What injustice
'll,l. be so great as that of the unfortunate clerk with
ei:)(1 a year, whose salary is not worth an hour's pur-
te ILses whose dependence rested upon the capri hundred,,l 41, Per of their masters, whom ill health or a
htt'tee accounts might deprive of their situations, should
, 'teompelled to pay, as long as lie holds that precarious
Withmore
3001. a year fee simple estate—he would pay no
t-ecwe than the clerk ; yet if he were to die to-
h-orrow, there would be 9,000/. • worth of pro-
rtY at least for his children. They might call
hl`tt justice if they pleased; in the nantie of commonsense
1," denounced it as arrant injustice.—(Hear, hear.)
'lase were the reasons which convinced him that he
- OrAt to oppose this tax ; he opose it, thereore, as
tilog an income tax, and not at all as d mixed up as a por-
tril of a property tax. . He considered this as a struggle
t;Paintiiin the landed aristocracy alone, to enable them
"en up their rents at a period when destitution . and
:trees existed in every other branch ; it was a tribute
• , the landed interest, and they must accede to it, be-
fl ~er1,,1,e the landed interests wore the masters. At a pe-
it'll like the present, when so much distress existed, was
el well to declare that they were legislating for a single
e,:'sEvery one of these ;impositions
ilt to support the aristocracy in their wealih. For his
taeli
t,,w part, he was unquestionably an advocate of free
5 rode, but not for bastard free trade—not free trade in
trade
article and restriction in another. Show him free
in corn and he would support it.—(Hear, hear.)
Lord ELIOT said the Right Hon. and Learned Gen-
je!tuall commenced his address by apologising for speak-
th4 on a subject which referred only to England. He
q)°llght such an apology was quite unnecessary. In the
Cesrvations with which the Right Hon. and Learned
ntlenian followed up his argument relative to the
titpiget of the Noble Lord last year, he followed
tt,„7. course of the Noble Lord, of studiously
th '''!litise to mention what taxes might be instituted for
: ,1•
h'' Income tax. They did, indeed, mention the pro-
:4::'ll4tu duty on landed property. After what the Right
eidu• and Learned Gentleman said relative to the perils
, nl- k this country he was surprised at the deductions he
lifs,i.l(4:l drawn ; he (Lord Eliot) thought they were never
utter prepared, to meet perils than when the credit of
e •.' 1./0' country was sound.—(Hear, hear.) The Right
. erl u• ancl Learned Gentleman alluded to the inconveni-
,•• leiee3 of this tax, but in his (Lord Eliot's) opinion, his
~•.• ght Hon. Friend had essentially obviated that by the
machineryeee he proposed to employ.—(Cheers.) But the
'!e: ee anion of their discussion now, was, for the bringing
'-t.4• ,c`f the report only, and would it not be much better
.I)•i•seafigiscuss that part of the question when they were
te'nfr.(Gle acquainted with the machinery?—(Hear.) He
ene the d Eliot) had, in the course of this debate, been made
.'ll '/,,. subject of some misrepresentation. .11is Hon. and
' itillynecl Friend, the Member for Liskeard, did not
te,l4tde.to him personally. but he spoke of all the repre-
4tives of the-agricultural counties who opposed the
ete
ki e Lord last year, and supported the Right Hon.
'li : tee rPet now. Ile certainly did, in common with others,
';,,i‘la clirran the budget of the Noble Lord, and he
i,:i't, p,, now 40v, object to the principle of a fixed duty
r‘e; 'ie4 use it did not benefit the consuiner, neither
t` •.. ‘4l, It beneficial to the producers of corn. He
`g..4 tii,,,.. 404 Constituents that, and lie did exhort
I,'' , ee ' to resiet the proposition of the Noble Lord ; they
y' ' 4e4r ed with h' • I ' ' •
sk *het, r un fn. 14 opinion, but he did not know)
•:,,,,i, N) nee that was the reason why they sent him to I ar-
•\-',lileeeirlt- At his own bustings 'he was asked by Sir W.
eee.'44s,"swortli how lie should aet, if a material alteration in
e. 340• 1. ‘'orn-laws were proposed by the Right Hon. Rae
'; ce ,
Ihl„ ', he said lie was inclined to stand by the sliding
,ti(,tis, but he was • not prepared to support that altera-
s teett'i Which was not calculated to benefit the agricul-
Neebody.—(llear, hear.) The Hon. Gentleman op-
ir '''• had talkedclass interests, and yet they told
about
1.,',‘ that he had been inconsistent. He thought those
•. Ihr ,16,tutemeuts could not agree. He always had voted
' .a ;II `PPor to thed3ritish farmer. ,He did not think that
ketit'tu why had entered his tOrtunes in a Government
Justified in giving up his situation under that Go-

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