The Sun.
London, England, 1842-04-09 00:00:00

Y EVICNING, APRIL 9, 1842.

were eery meritorious,
_yet a great many of them were very
artificial With regard to the article of timber he (M
Stewart) protested against throwing away the revenue derived
from that source ; it was a benefit which would be thanklessly
received by the censumer, and would in every way go to injure
our Canadian interests. There was another tax which had
not been adverted to to-night, sad which he hoped the Right
Hon. Baronet would see reasons for relinquishing altogether.
He meant the tax of 4s-
.per ton upin coals—a tax
which would be most injurious: in its effects upon the shipping
and commercial interests of the country. In all foreign coun-
tries, except Belgium, which was in ;tself a coal country, they
took our coal on account of its cheapness, since, the duty was.
lowered in 1835. With regard to corn, he was one of those.
who advocated the freedem of the article from all duty what-
ever. He had voted with the late 'Government in behalf of a
fixed duty, as being an iestaltnent of the principle of free,
trade. As to sugar, he had supported the proposition, of the
late Government respecting the duty upon that article, but he
liked still better the proposition shadowed . forth in
the commercial scheme of the Right Honourable Ba-
ronet. He thought that it was in the lower of the
Legislature to indemnify the West luoian interest bi
making certain regulations with respect to coffee and
sugar. At present British eclo..ial sugar could not be used in
breweries, and only in distilleries, when entered specially fee
tl.at purpose. Could not such a regulation as that be done
away wlt h ? Now. he pointed out these things for the purpose
of showing that if the Colonies wished to come to a settlement
of the question, they might i.e freed from many restrictive
measures; and he believed they would thus Le eempeneated
for any reduction of duty. With respect to the tariff of the
Right Hon. Baronet, he wished to say that it appeared to him
that it contained many anomalies, although he admitted
that it also contained some useful. changes. There'
was one item in the tariff, namely, that of apples, on.
which he wished to make a few observations: He was stir•
rised to find that the duty upon foreign applies was to be five
per cent upon their value ; surely that was a nisei int, or it had
been !Tinted in Kent.—( A laugh ) That duty was larger
than that which lied been formerly levied; and it should he
observed ti at the article was one of very general consumption.
Again, he found that the article of hops had been left entirely
untouched—(Hear, hear)—and on linseed cake the duty had
been raised one third per cent. He hid alluded to these things,
in order that they might undergo revision, and he hoped, cor-
rection. There was another point on which he wiz' ed
to be allowed to say a few words. A petition
had lately been forwarded from certain farrrers
in Roxburgliahire who paid more than 00,000/. an-
nually in rent ; and they stated that it would be unfair to the
Scotch farmers generally to assess their incomes at one-half of
the rent. He believed that these who were best acquainte
with the subject would say that. one-half of the rental was far
more than the profits of the hot lees of well-regulated farmer s
in Scotland. lie trusted, therefore, that that subject would he
again taken into the consideration of the Government. The
Right lion. Baronet, in introducing the income tax, had
alluded to the condition of this country at a former period,
when we had a mutiny at the Note, 'rebellion in Ireland, and
disasters abroad, with the funds at 52. But there was now no
mutiny at the Nore—( Laughter on the Ministerial benches)—
there was no rebellion in I: eland, and the funds were at 90.
Ile did nor, he admitted, hail that last circumstance as an in-
dication of national prosperity. The funds were high, and
money a as invested in them because trade languished, and the re
was no pr. fitable emplotment for capital. The Right Hon.
Baronet, in his opinion, had exaggerated the difficulties of our
present position ; the voile of the country would ever be
ready to meet real dangers when they had arrived; but they
would not pusilanimously magnify their difficulies, and fly to
'desperate expedients, which the necessities of their condition
did net require.—( Hear, hear.)
Mr. G. PALMER commenced by alluding to the taunts
of the Noble Lord (Lord. J. Russell) upon the conduct of
lion. Members on his (W. Palmer's) side of the Houite.
He confessed he had voted for the third reading of the Corn
Bill, though he was not satisfied that the protection afforded
to the agricultural interest by that Bill was sufficient.—(Op-
position cheers.) He thought, the agricultural interest re-
quired more protection. The Right Hcn. Gentleman had
taken the average of three years instead of fifteen, as, in his
opinion, he ought. But he did not not think he was incon-
sistent in the course he adopted with regard to the Corn-law.
—(lronical cheers.) It wad impossible for a person to vote
for a question which embraced so many topics es the Coin-
law, and yet dialent from portions of it.--( Hear, hear.) He
vo:ed for it, though he believed it was not quite satisfactory to
the agi iculturists of the country.—(Opposi ion cheers.) The
Right Hon. Baronet prop-sod it under the idea that wheat
would be kept at a price between 545. and ohs. ; and if that
were riot sufficient, he was su-e the Right' Hon. Baronet
would be ready to alter the'law.—( Opposition cheers.) With
regard to the income tax, he was well aware of its inquisitorial
character—of the many inconveniences that attended it
(Hear. he r) —but he was also aware, that the credit of the
country must be maintained; and that was acknowledged by
the Noble Lord anti the Hen. Member for Coventry. The
courery should be placed in that position in which it was six
or seven years ago—( Hear, hear)—and he believed that
6,000,01.0 would be requisite to support the credit cif the
country. ' The Chaecetlor of the Exchequer would not
deny that.—( Laughter.) It was for the sake of the credit of the
country, and for that only, that he would give his vote for the in.
come tax. When he looked, also, to the wars of A ffsshanistan and
China, and to the necessity imposei on them of supporting the
honour of the country in the' Ea.t, he should vote for the tax.
With ressect to the tariff, he supposed that a new edition would
appear on Monday—(Opposition cheers)—but he must say it was
a tariff to which he could never consent.—(Renewed Opposition
cheers and laughter.) He could never consent to such a tariff, in
ordebto gratify the wishes of free traders. He would not consent
to lower the duties on coffee and timber, and thereby occasion a great
sacrifice of the revenue, in order to gratify free traders. The income
tax'svas proposed for three years,but the reduction of the duty on those
articles would occasion a permanent loss to the revenue, which must
be supplied. It was said that the increased consumption of
those articles would supply the loss to the revenue, but the same
argument was used with respect to the reduction on the postage,
and what was the result ? He hoped that the money would be
put into the Exchequer account, so that the Right Hon. Gentleman
would then consider, with respect to the, tariff, what was to be done.
—(Laughter.) The present tax was one that would not press at
all on the labouring classes, and it was much less burdensome
than these that had been imposed in former times.—( Hear.)
Mr. Pitt fixed 601. as the point of exemption, because that was
estimated to be the average price of labour ; if 1501. had been the
average price of labour, that should have been the point of ex.
emption. The Hon. Member concluded by sayieg that he would
give his strenuous opposition to the resolutions of the Noble Lord.
Sir W. SOeIERVIL LE said that, after the lengthened dist us.
stout which had taken. place on the subject before the House, he
did not expect to throw any adtlitioaalslight upon it; yet, as an
Irish Member he felt called upon to express his feelings with re-
gard to the measure then under consideration. If he viewed the
matter in a partial light, confining his attention to Ireland, he would
not hesitate to vote for the bringing up of theßeport. He felt grateful
to the Right Hun. Baronet fur exempting Ireland from the opera-
tion of the tax. He also felt grateful to him for making it apply
to Irish absentees, though he was afraid that he would not be able
to catch held of them in the way that lie anticipated.—(Laughter.)
Butt he was bound to consider this tax, not as an Irish represents.
tive, but as a representative of the Imperial Parliament, with
reference not to Ireland merely, but to all interests and classes ;
and, viewing it in that light, he could not vote for the imposi-
tion of the proposed tax. Notwithstanding the remarks of the
Hon. Member for Bath (Mr. Roebuck) in a former debate, there
appeared to be but one opinion out of doors with respect to the
inquisitorial nature of the income tax—the proposal met with
universal disapprobation.
believe that
beat
more
(lucre
overlookcce3sit for Y
Its oppressive characfer.—( Hear, hear.) The
didh a beliefle ,
dwinectfisicini aeeit:llY netyowhich existed was not the result of created reckless ex.
peneiture,but of the too great readiness of Hon. Gentlemen on
it;
with llor
sue b
that side of the House to take off taxes. The fault was at least
on the right side.—( Hear, hear.) He believed that that deficiency
might be made up without resorting to an income tax, by means
which would at one time supply revenue, and afford relief to the
consumer. With these views, though he felt grateful to the Hon.
Baronet for exempting Ireland franc the operation of the tax, he
would feel bound to give the proposal his strongest opposition.
Capt. HAMILTON said he did not intend to accuse Hon.
Members opposite of being the causes of the dilemma into which
the Legislature had been brought. It was admitted, however, on
all sides that there was a great deficiency, and the ques.
tion Is how should it be supplied ? Should they adopt
the schemes of the Noble Lord opposite, er the bold
and stringent plans of the Right Honourable . Baronet!
Those who complained, that the land did not pay its shame of the
public burdens, and who insisted that it ought to pay the legacy
duty as well as personal property, should remember the heavy duty
the land paid already on the transfer of property. The income tax
woul.i, of course, bear heavily on some classes and individuals, but
if the Right Hon. Baronet were to erase all such items his scheme
would be reduced to nothing. It would press not more heavily than
It was the nature of a general tax to do; and if it should bear
hardly on the widow she would find some compensation in the
benefits she would derive from the tariffand the new provision.law.
Mr. SHIEL assured the Right Honourable Baronet that
with goodwill—to adopt the expression of the Honouralele
Member for Essex, who had just now addressed them—
that with gosd.wlll the people of this country would submit
to an income tax, however obnoxious, if, for the sustainrncnt of
the honour and interests of England, that tax were indispensable.
Under this impression, they would with promptitude imitate the
example which our gracious Sovereign had spontaneously and mag-
nanimously given.—(Hear, hear.) But of that generous disposi-
tion of the people, the Minister should be slow to take advantage ;
and he should avoid, with peculiar care, any exaggerated descrip-
tion of the embarrassments and perils of the country, in order to
procure their acquiescence in an impost, of all others the most
convenient to time Government—of all others the most harassing
and vexatious to the public.—(Cheers.) Did the condition of the
country—did the state of our finances—did past misfortunes, or
existing difficulties—did impending hazards make the imposi.
Lion of an income tax of truly imperative necessity.—(Cheers.)
Ere many months should have passed, as was suggested by the Noble
Lord who moved the amendment—ere many months, this question
would be putt by that portion of the community who were the de-
peaitories of political power, and on the answer they, not the Mem-
bers of the House, should give, would the stability of the Govern.
went depend, for then the merits of the Ministry would le tried
by the truest test, .and their claim to public confidence would be
determined, not by the acclamations of the majority here, not by
the triumphs of a general election, but by the results to which the
legislation of the Right Hon. Baronet would then have conducted.
—(Cheers.) He (Mr. S.) admitted that the Right Hon. Baronet
had acted a direct and bold part. He said that if he could rot
cat ry his measures—if he could not carry the income tax, which
was supported by many of his friends, and the tariff, to which
several of his friends objected—he was prepared to take the course
he adopted in 1835. Ile, however, was in different circumstances
now, and
magnanimityiwithiie
permission, he liem(Mr. S.) weuld say the Right Host.
Baronet's what misplaced, for there was Itosoe
risk that his public virtue would be put to so severea ter. Though
It might be paradoxical to say so, still he (Mr. S.) would observe,
that the Right Hon. Baronets first ditfleulty would be the result of
his success, which would be one of those victories which it was net
diffiCult to win, but not easy to follow up. When the ineotne tax
had been in practical operation—when that which was now the
theory of Parliament had bevoo e an actual burden on the public
—when the full ineaning of that most significant expression, " an
income tax," was thoroughly understood—when schedule D was
perfectly intelligible—when they shou'd know, through the medium
of that experience which was the best of all public instructors,
the nature of an income tax, paid cut of what was well known as
"the beneficial interest " in the Irish debates, meaning that from
which a man's subsistence was derived—wh. n they knew that no
allowance was to be set off asainsi the charge tor the necessities of
life, tire, food, clothing, the roof over every English tradesman's
head—when the privaey of so many Englishmen was invaded by
the retinue of inquisitors attached to the new tribunal—when they
saw that investigation's on oath took place into the pecuniary car.
cumstancts of every man, as often as your Commissioners, original,
additional, and special, Omuta conjecture that more than 150/. had
been recsived In a single year—when they had felt all the pains, all
the humiliations, incidental to this odious tax—..when the income
tax, in one word, shall have been brought home to them—then he.
(Mr. Shicl) thought the people of this country would be dispoSed
to ask whether, after all, this measure was unavoidable?—(Cheers)—
whether there was not any other expedient to which the Minister
might have had recourse ?—whether the possession of power had not
tempted him to abuse it?--whether he had not availed hin.self of
excited and enthusia.rc majorities, for the purpose of inflicting on
the country a tax which, peither its present circumstances, nor its
future prospects could be said to jaunty ?—(Cheers.) His opinion
was, that he was mistaken in his view of the public necessities, and
had overrated the exigences of the State, and that the people would
pronounce their condemnation of a scheme of which a tax so inqui-
' sitorial, so unjust, and so immoral, for Med the b ass.—(Cheers.) . We
are told that this tax Is necessary to supply a double deficiency—sne
that unhappily did exist, the other, to be consequent on a"great
commercial experiment —(Hcar.) He could not help thinking
that it was an error to add to an existing deficiency for such a

purpose, to inflict a new wound in order to apply a favourite but
formidable cure, a cure too whi:h was more than doubtful. If such
an expedient had been adopted by his Right Hon. Friend, the late
Chancellor of the Exchequer, he would have been accounted an
empiric of the most objectionable character. But it was the rids
Torture of the Right Hon. Baronet to have those around him who
entertained the opinion that was so admirably expressed by Waller
at' a state,man of his time:—

`• Still, as you rise, the State, exalted too,
• Knows no disturbance while 'tis changed by you."
(Cheers.) Ile was one of those who thought that the experiment
of rise Right lion. Bart. was not after all of such value (though he
admitted it had great merit) as to induce them to incur
the evils of an income tax.—(Dear, hear.) The tariff of the Right
lion. Baranct ought, at all events, to be perfect in order to induce
them to submit to an income tax, as a contingent to such a con-
quence. The !lota. Member tor Renfrewaliire had gone through
the tariff, and had mentioned a few articles that might be objected
to. And he, (Mr. Shiel) was also, he must confess, at a loss to
know why the Right Hon. Baronet had abolished the ditty on
Canadian timber. Sir Henry Parnell, who seemed to be an au.
thority on whom the Right lion. Baronet relied, did not state that
the duty on Canadian timber ought to be remitted, nor could he
draw any such inference from the passage which the Right
Honourable baronet had quoted from him. Mr. M'Gregor,
the Secretary of the Board of Trade, whose evict, nee before the
Import Duties' Committee produced a general conviction that
some change was required, who had spent some time in Canada,
and written an admirable book on the counts y, says, that the duty
on Canadian timber ought to be reduced f ora 10.. to _7s. 6d.
Mr. APGregor had furnished the plat) of a tariff, in which that
was the amount of the duty on Canadian timber. By the change
the Right Hon, Baronet introduced he sacrificed 600,000/., and
lie thought he ought to produce a very strong case to justify the
abandonment of that sum. Some sorts of Canadian timber were
eadispensible to the consumer in this country, so that
the abolition of the duty on Baltic timber would
not aff.mt the sale of the Canadian. The Right Hon. Ba-
ronet had been not taunted, perhaps, but his attention had cer.
Wilily been directed to this subject again and again, and hi had as
yet given no satisfactory answer. Now, with respect to the sugar
duties, the duty on an article of universal and necessary consump.
not), in ( n article of much riararkmurit iinpartance to the present
mass of the community, the Right Hon. Baronet made tto change
ahatever.—(Cheers.) He thought it was the feeling of that
House, and the feeling of the country also, that the Right lion.
Baronet, on this subject, had not given any satisfactory explanation.
In this question, no one was more interested than the Noble Lord
opposite, who, in 1833, introduced the celebrated motion, which
reflected so much honour on the country, and the Government to
which the Noble Lord was then attached, the Emancipation Act;
and he knew that no pledge whatever was then given that the
West Lidian monopoly shou d continue ; he believed he would
agree that no intimation, no hint, was given that that monopoly
should he preserved. The best proof that there was no stipulation,
seas, that whets the East and West India sugar duties were equalised,
and when the East and West India rum duties were equalised, of which
equalisation thepresent Chancellor of the Exchequer was a strenuous
opponent.—(Sorne dissent was expressed nn the Ministerial side to
this observation.) The Right Hon. Gentleman slid contend most ener-
getically against this equalisatims—(Laughter)—if he was mistaken
on a point of fact, he did not see why it should excite the risibility
of Hon. Gentlemen, but he believed that they would find that that
Right lion. Gentleman, in the discussion on the rum duties, slid in-
sist on the duties being maintainea. But, however, whets the East
and West India duties were equalised, the instant they were put on
a level the East and West Indies, which were formerly at variance,
formed a junction, in order to preserve the prohibitive duties
on foreign " sugar (Hear, hear, and cheers) —so that
the West Indies that had gained twenty millions con-
ceded to the East Indies, which had made no sacrifice, to which
the emancipation dad not extend, the advantage of the mono-
lady that hal been preserved to the present time. --(Cheers.) It
would not be disputed that before the Import Duties' Committee,
in the investigation into the sugar duties, the evidence of men of
sagacity and experience prove) that the reduction of duty on
coffee produced a great increase in the revenue. It was reason-
able to suppose that an analogous result would follow a reduction
of the sugar duties—the revenue would be augmented, and the
consumption of a necessary article increased—the trade. teit
Brazil would be extended, and an itnpulso would be given
to their commerce. Mr. M'Gregor had stated that a judicio.s alter-
ation in the sugar duties, which the Right Hon. Baronet had net
touched, would increase the revenue by three millions. He
might have an exaggerated view of the subject, bat you, having
read that evidence, having changed that system, and acted In
great measure on that Report, have you givers any satisfactory
reasons for making no change in the sugar duties ? They talked of
the policy of not giving encouragement to slavery, yet, in the same
breath, they reduced the duty on coffee.— (Loud cheers.) They
talk of the crime of encouraging slave labour, and reduce
the duty on foreign coffee from Sd to 4d. At the
same time they boasted of their desire not to encourage
It was a notorious fact that sugar, the produce of slave labour,
was refined in vast quantities its this country and exported to the
colonies again. The tariff, he contended, furnished no induce-
ment to submit to the income tax, and if there were any substan-
tial arguments in favour of an income tax, they must not be
drawn from the artificial deficiency which he intended to create—it
must be from the existing deficiency that the argument must ap-
ply. With respect to the existing deficiency he could not help
thinking, that if the Right lion. Baronet viewed his own conduct
with any respect—if ids sliding scale was at all correct—if his prog-
nostics were well grounded—if they should t.ave by it an extended
trade in corn—if there should be a great deal of corn brought
from the many millions of quarters that could be supplied from
Tatnboff—(Laughter)—that if this vast quantity would be subject
to the tax, then he must feel himself that from this source the
revenue must be augmented, and the deficiency would not be
[tear so great as he anticipated.—(Cheers.) Admitting the de. •
ticiency—deploring its existence as a fact that could not be contro_
verted—still let him venture to suggest that they could not blame
the Whigs for that deficiency ; let them recollect, after all, that it
was not by the Whigs that the hundreds of
millions were added to the national debt.--(Hear, hear.)
Perhaps the observation was just ; but they came not now to
consider hose they got into the difficulties, but how they were to
get out of theta.—(Cheers.) From 1830 to 1836 there was a sur-
plus of six millions.—(Cheers.) But let it be remembered that in.
dependent of that there arose an expenditure for which the
powerful minority might account.—(Cheers.) Let any man look to
the replies of Mr. Jacob, from which it w. s evident
that if even the duties to the amount of six millions
were repealed, there would be no deficiency. He was very
far from denying that every succession of administrations
gave great relief to the country in the way of hope.—(Cheers.) In
1816 the party now upon the Government side of the House re-
introduced the income tax, and made it the foundation for the abo-
lition of several other taxes, making it the basis of their policy, on
the abolition of other obnoxious taxes, that this should be imposed.
But when Mr. Pitt first brought forward this tax, the country was
in a state of the greatest difficulty; but he had not occasion to
snake a speech half so long, or half so patriotic, as that of the Right
Hon. Baronet opposite, although at that time the mutiny of the
Nore was recent--the rebellion in Ireland was at its height—the
Funds were down to 52.—(Cheers.) But the moment of difficulty
now came, and mark this—(Cheers and laughter)—he did not call
upon the House to mark any statement of his—,but the Chancellor
of the Exchequer of that day observed that the tax seas out. which
should be kept in reservation for war. Now mark this, these were
the words of Mr. Addington—they were spoken on the loth April,
1802.—(Cneers.) On that occasion the present Member for Wilt..
shire (Sir F. Burdett)—(Great cheering and laughter)—said that
he was not satisfied with saying that the tax ought to be repealed,
but be wished it to be put upon the books of the liotue th the
House had declared such a tax ought never to be imposed.—(Cheers
and some laughter.) The repeal cf the tax was not sufficient to
satisfy him—its principle should be stigmatised and branited.—(lte,
nerved cheers.) For his part, he (Mr. Shiel) did not refer to these
words on account of any value that could be attached to them, but
only to show what Hon. Gentlemen, who sat rm the other side,
might now say if they liked.—(Cheers) The language to which he
referred was used in 1806. But compare that period with 1842.
In 1806 all Germany had been humbled at Austerlitz—the power
of Austria was laid prostrate. In that state of the nation's affairs,
Lord Henry Petty brought in the Bill, and in the last clause it was
enacted that the tax should be collected so long as the
war continued, and no longer.—(Hear, hear.) For ten years
the people of England had experience of the hardships of this tax,
and if the Hon. Baronet succeeded in applying it, they would find
as before, that it was like the blister which, the more it drew, the
more it adhered. Was not the tax denounced by the greatest
merchant in the world, by the man which the Government had
sent out as the representative of this great nation to adjust
the most intricate and difficult of commercial questions.—(Cheers.)
There was another man to whom the public looked with venera-
tion—a man to whom the Right lion. Baronet, as well as all his
countrymen, most look back with gratitude, he meant Sir Robert
Peel—(Cheers)—who denounced the tax as inquisitorial and im-
moral—(Hear, hear)—who said that it was a mistake to say the
tax did not press upon the poor, because, whatever pressed open
the middle CILISM: bore immediately upon the pour, and that
it was the roost iniquitous tax that could be imposed.—(Hear.)
These were the persons by whom the tax was opposed, and who
were those by whom it was supported. It was supported by Mr.
N'ansittart and by Lard Castlereagh, but Lord Castlereagh had a
stronger reason to adduce in support of the income tax than the
Right Hon. Baronet had at present. Lord Castlereagh had said that
they had had to raise 104,000,000/ in the year 1814, that they had
had to raise 10'2,000,000/. in the year I Sl5, that they would have
to raise 17,000,000/. in the year 18:6. Lord Castlereagh had
stated that it would be necessary, if the tax were repealed, and he
only asked to continue one half of it, to raise 13,000,0001. by loan
for the sera ice of the current year, and to raise 6,000,000/. by
loan fur the service of the succeeding year. Lord Castlereagh
said that on that occasion, that although it was a war tax,
tl.e effects of the war had not passed away, amt he appealed
to the patriotism of the country and of the Parliament to sup-
port the public credit by consenting to the continuance of the
tax. In that attempt Lord Castlereagh had not succeeded ; and
as ould they have it said that in a Reformed Parliament the
Bight lion. Baronet had succeded in carrying a measure which
Lord Castlereagh, under such circumstances, had in an unre-
throted House been unable to accomplish ?—(Loud cheers.) The
Right lion. Gentleman said that hue was averse to raising the re-
venue by a tax which would press heavy upon the poor. A laud-
able sentiment ; but how could the Right Hon. Gentleman recon.
• rile his sympathy for the poor with his conduct in regard to the
East and West India monopolies?—(Loud cheers.) These were
left unscathed and untouched, while the wretched corkeutters, the
unfortunate glovemakers, and the miserable bannetmakers were
• sacrificed to the genius of commerce.—( Continued cheering.) The
rights of the poor should be maintained, but not at the
expense of justice.—(" Hear, hear," and cheers.) This tax
was essentially unjust.--( Loud cheers.) It was a tax that touched
but lightly on some clasies, and pressed with a destructive weight
upon others.--(Cheers.) Let them take the case of a landed pro-
prietor, a mans having large territorial possessions ; a man sue-
roweled by every coin Sort and luxury the imagination could devise;
a man entirely exempt from care, and who, if he ever suffered from
fatigue, suffered from the fatigue which Mr. Burke so eloquently
doss ribed as the laborious lassitude of having nothing to do. Let
the.n look at the man, secure in the possession of his estates, secure
in the power of transmitting them to his children and their de-
scendants.— (Cheers ) New let than take the case of a professional
man, engaged from morning till night, and °filmes foam night until
the creak of slay, in the laborious occupation of his profession—let
thet alook at the bodily fatigue which he must undergo, at the
wear and tear of his faculties, at the sense of insecurity
under which he must labour, beset day by day by the prospect of
dying, and leaving his family in a state of destitution.—(Cheers.)
Ises them look upon those two pictures, and theta let them say if
it was just, if it was fair, if it was humane, that beth these tnen
should contribute out of their incomes the same amount to the
ince me tax thus levied.—(Continued cheers.) Was ft just ?
(Cheers.) the would ask those Gentlemen opposite, who were born
to affluence, who had never known a care or an anxiety, those
`• Gentlemen of England who live at home at ease," who knew
little of the cares which pressed on a matt in adversity—he would
ask them if it was just that the same tax which was levied on theta
should be levied on the officers in the Army and the Navy,—
(CT vers.) On clergymen with small livings who were making an
effort, an honourable effort, to educate their children as gentle-
tnon, and who were on that account the more entitled to
sympathy from gentlemen, or widows, who, r, ith a small jainture,
had perhaps to maintain tire or six daughters; or tresiewmen, who
wens labouring hard fur fifteen or sixteen hours out of the twenty-
four, was it just, he would ark, to nnpose the same tax upon these
permits, and to put them to the rack, in order to extort from them
confessions of their circumstances.—(Laud cheers.) lie had heard
it sari by some Gentlemen, by the Member for Bath, and by the
Right lions. Gentleman opposite, that a fair man ought not to object
to an exposure of his circumstances.—(Hear, hear.) Now he (Mr.
Sine!) could not conceive anything more distressing to a man,
strugsling with adversity, than to be thus compelled to reveal his
secret calamities— ( Loud cheers)—and the distress must be greatly
I aggravated by his being put upon his oath.—(Cot turned cheers.)
T. Right Hon. Baronet would appear to make lightof this, and said
that there was a great deal of bard swearing already in the Excise;
but surely it was not judicious to introduce this system fuither.
It -was not consistent with morality to make men's interests end
the it oaths at variance, to give men motives f r perjury by holding
out to them the prospect of escaping from pecuniary liability.—