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

111411 SUN, LONDON., SATURDAY MORNING. APRIL 9, 1842.

hat it was an error to add to an existing deficiency for such a

purpose, to inflict a new wcund in order to apply a favourite but
foro.idable curera cure too whiA was more than doubtful. If such
An expedient had bete adopted by his Iti,;ht Hon. Friend, the late

:hanecl:or of the Exchcqu- cr, he would bare been accounted an

. ,
empiric of the most ohjectionab:e character. But it was the nlis
fortune of the Right Lion. Baronet to have those around him who

entertained of the same that was so admirably expressed by Waller

lf a statesmau of his time:—

" Still, as you rise, the State, exalted too,
Knows no disturbance while 'tis changed by you."
(Cheers.) lie was one of those who thought that the experiment
of the Right Hon. Bart. was not after all of such value (thbit,7,ll he
admitted it had great merit) as to Itratice them to incur
the evils of an income tax.--(Hear, hear.) The tariff of the Right
Hon. Barinct 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 Hon. Member for Rcnfrewshire 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 duty on
Canadian timber. Sir Henry Parnell, who seemed to be an nut
thority on whom the Right Hon. Baronet relied, did not state that
the duty on Canadian timber ought to be remitted, nor cruld he

draw any such inferencc from the passage which the Right
Honourab!e Pampa had quoted from him. Mr. M'Gregor,

the Secretaty or the Board of Trade, whose evidunce before the
import Duties' Committee produced a general conviction that

sdtne change was required, who had spent some time in Canada,
and written an admirable book on the country, says, that the duty
on Canadian timber ought to be reduced from 10s. to 7s, (Id.
Mr. M`Gregor had furnished the plan of a tariff, in which that

was the amount of the duty on Canadian timber, By th Change

the Right lion, Baronet introduced he saJrineed 600,0001., a).cl
he thought he cught to produce a vet y strong case to justify the

abandonment of that sum. Some sorts of Canadian timber were

,ndispensible to (he consumer in this country, so that

the abolition of the duty on Eahie timber would
not al rut the sale of the Canadian. The Right Hon. Ba.
ronet had been not taunted, perhaps, but his attention had cer-
tainly been directed to this subject again and again, and he had as
yet given no satisfactory answer. Now, with respect to the sugar

duties, the duty on an article of uniect sal and necessary consump-
tion, in en article of much paramount importance to the present
mass of the community, the Bight Hon. Baronet made no change
whatever.—( Cheers.) He thought it was the feeling of that
House, and the feeling of the country also, that the Right Hon.

Baronet, on this subject, had not given any sa:isfaetury 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

Wk est Ii dinn monopoly shou d continue; he believed he would
agree that no intimation, no hint, was given that that monopoly

•
silent.' be preserved. Tee best proof that there was no stipulation,
was, that when the East and West India sugar duties were equalise*,

and 'Alien the East and West India rum duties wnettittalis*d, of which
equalisation the present Chancellor of the EXtneiftter was a strenuous
opponent.—(Some dissent was e?fpreSled on the Mitilstetial side to
thisphservation.)The Right noti.Gentleman did cantend.rnost ener-

gc tically against this equalisation—( Laughter)—if he was mistaken
on a point of fact, he did not ace why it should excite the risibility
of Flom Gentlemen, but he believed that they would Lind that that
ltigitt lion. Gentleman, in the discussion rn the rum duties, did in.

sist on the duties being maintainer. But, however, when th:. Big
and West India duties were equalised, the instant th,y were put on
a level the East and Wcst Indies, which were formerly At variance,
formed a junction, in order to preserve the prohibitive duties
on foreign sugar (Hear, !heat, and cheers) —so that
the Wtst Indies that ?Ad Llained twenty millions ccn-

ceded to the Eastlich had made no sacrifice, to %Web

the emancipatient (Ala not extend, the advantage of the mtlYe,

p.iiy that had been preserved to the present time, ~,,,,t,CVeers.) It

would 11,0 t Lc disputed that before the bri)ott buties' Committee,

in the invcstization into the -6114ar tllitics, the evidence of mtn of

sagacity and experience vroved that the reduction of duty on
cot.:ee produced 4t treat increase in the revenue. It was reason-

able to swmnse that an analogous result would follow a teduetinn
of sugar duties—the reveuue would be augmented, and the

Consumption of a necessary article increasZd,—the trade with
Brazil would be extended, tint an impulse would be given

to their commerce, Mr, WUregor had stated that a judicious alter.

ation in the suget duties, which. the Right Hon. Baronet had not
touched, VVollld increase the revenue by three millions. He

might helve an exaggerated view "of the sullieet, bit yntt, having
mai that evidence, having changed that systttn, and acted in a
grcat measure on that Report, httVb you given any s3tisfacto.y
reasons for making no change in the sugar duties ? They talked of
the policy of net giving encouragement to slavery, yit, in the same
breath, they reduced the duty on coffee.— (Loud cheers.) They
talk of the crime of encouraging slave labour, and recince
the duty on foreign coffee from 8d to 4d, At the
same time they boasted of their desire Mit to encourage
It was a notorious fact that sugar, t e produce of slave labour,
was refined in vast quantities in this country and exported to the
colonies again. The tariff, Ise 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 artiliCial deficiency which he intruded to Crette=---it
must be from the existing deficiency that the utglirtient must ap_
ply. With respect to the existing ttnikiency hP could not help

thinking, that if the Right *MI% baronet viewed his own conduct
with any respect—lf Its staing scale was at all correct—if his prog-
nestles were welt grounded—if they should have by it an extended

trade In corn—if there shculd be a greal deal of corn brought

from the many millions of quarters that could be supplied from
Tamboff—(Laughter)—that if this vast quantPy would he subject

to the tax, then he must feel himself that floor this source the

revenue must be augmented, and the deficiency would not be
near so great as he anticipated,— Rlheers.) Admitting the de-
ficiency—deploring its Ocistence as a tact that could not be contro.

verted—still let heth venture to suggest that they:could not blame
the Whigs for that deficiency ; let them recollect, after all, that it
was hot by the Whigs that the hundreds of
Millions were added to the national debt.--(Hears hnr.)
Perhaps the observation was just'; but they Came not now to
consider how they got into the difficulties, but how they were to
get out of them.--(Cheers,) Prom 1830 to 1830 there was a sur-
plus of six millions—t Cheers.) But let it be remembered that in.

dependent et* that there arose an expenditure for which the
powethst minority might account.—(Cheers.) Let any mats leek to
thtt replies of Mr. Jacob, from which it was evident
that If even the duties to the amount of six millions
were repealed, there would be no dificiency. He was very
far from denying that every succession • or 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 conntry was
in a state of the greatest difficulty; but he had not occasion to
make a speech half so long, or halt's° patriotic, as that of the Right
Hon. Baronet opposite, although at that time the mutiny of the
Nore was recent—the rebellion in Ireland teas 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 was one which
should be kept iu reservation for war. Now mark this, these were
the words of Mr. Addington—they were spoken on the 12th April,
1802.—(Cheers.) 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 hocks of the House that the
House had declared such tax ought never to be imposed.—(Cheere
and some laughter.) The repeal of the tax was not sufficient to
satisfy him—its principle should be stigmatised and branded.—(Re.
nerved cheers.) For his part, he (Mr. Shiel) did not refer to there
words on account of any value that could be attached to them, but
only to show what Hon. Gentlemen, who sat en 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 affhirs,
Lord Henry Petty brought in the Bill, and its the last clause it was
,enacted that the tax should be collected so long as the
war continued, and no longer.—(Hear, bear.) For ten years
the people of England had experience of the hardshiiis 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 station to adjust
the most intricate and difficult of commercial questions.—(Cheers.)
There was another man to whom the public looked with emcee.
tion—a man to whom the Right Hon. Baroxet, as well as all his
countrymen, must look back with gratitude, he meant Sir Robert
Peel—(Cheers)--who denounced the tax as hemisitorial 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 upon
the middle classes,: bore immediately upon the poor, and that
it was the most 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.
Vansittart and by Lord 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 104,000,0001 in the year 1814, that they had
had to raise 102,000,000/. in the year 1815, that they would have
to raise 17,000,0001. in the year 1816 a Lord Castlereagh had
stated that it would be necessary, if the tax were repealed, and lie
only asked to continue one half of it., to raise 12,000,0001. by loan
for the service of- the current year, and to raise 8000,:001. by
loan for the service of the succeeding year. Lord Castlereagh
said that one that occasion, that although it was a war tax,
the effects of the war had not passed away, and 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
and Would they have it said, that in a Reformed Parliament the
Right Hon. Baronet had succeeted in carrying a measure which
Lord Castlereagh, under such circumstances, had in an unre-
formed House, been unable to accomplish.—(Loud Cheers.) The
Right lion. Gentleman said that he 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-
cile 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 corkcutters, the
unfortunate glovemakers, and the miserable bennetmakers were
sacrificed to the genius of cornmerce.—( Continued cheering.) The
rights of the poor should be maintained, but not at the
expense of justlce.—(" Hear, hear," and cheers.) This tax
was essentially unjust.—( Loud cheers.) It was a tax that fetched
but lightly on stone classes, and pressed with a destructive weight
upon others.—(Cheers.) Let them take the case of a landed pro-
prietor, a man having large territorial possessions; a man sur-
rounded by every comfort '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
described as the laborious lassitude of having nothing to do. Let
them 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) Now let them take the case of a professional
man, engaged from morning till night, and °fames from night until
the break of day, in the laborious occupation of his profession—let
them look 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.)
Let them look upon those two pictures, and then let them say if
it was just, if it was fair, if it was humane, that both these men
should contribute out of their incomes the same amount to the
income tax thus levied.—(Continued cheers.) Was it just?—
(Cheers.) He would ask those Gentlemen opposite, who were born
to affluence, who had never known a care or au anxiety, who knew
little of the cares which pressed on a man in adversity—he would
ask them if it was just that the same tax which was levied on them
should be levied on the ethers in the Army and the Navy.—
(Cheers.) On clergyman with small livings who were making an
effort, an honourable effort, to educate their children as gentle-
men, and who were on that account the more entitled to
sympathy from gentlemen, or widows, who, with a small jointure,
had perhaps to maintain five or six daughters; or tradesmen, who
ware labouring hard for fifteen or sixteen hours out of the twenty.
four, was it just, he would ask, to Impose the same tax upon these
poirlisfoensssi,oLidotto put them to the rack, in order to extort from them
c
their circumstances.—(Loud cheers.) He had heard
it said by some Geatlemen, by the Member for Bath, and by the
Right Hon. Gentlemen opposite, that a fair mart ought not to object
an exposure of his circumstances.—(Hear, hear.) Now he (Mr.
Shiel) could not conceive anything more distressing, to a man
struggling with adversity, than to be thus cempelled to reveal his
secret calamities— ( Loud cheers)—and the distress must be greatly
exaggerated by his being put upon his oath.—(Continued cheers.)
The Right Hon. Baronet would appear to make light of this, and said
that there was a great deal of hard swearing already in the Excise.
but surely it was not judicious to introduce this system fluffier.
It was not consistent with morality to make men's interests and
their oaths at vari.wee, to give men motives fin perjury by holding
out to them the prospect of escaping from pecuniary liability.—

(Cheers.) The people of England were a moral people, but still
they ought to pray that they might not be led into temptation.—
(Loud cheers.) In the debates of last year touching the franchises
of Ireland he had heard most eloquent der unciations of villianous
perjury—he hoped that those denunciations would not be con.
fined to perjury in Ireland, and that those who had shown them.
selves Pharisees respecting the franchise, would not prove Publi-
cans respecting the finances, that they would nbt send the tak_
gatherer out with the Gospel in his hands tb Pet a hoSt of qUestions,
and to tempt persons to penlitry. Tilde was impiety in theproposition.
and it most liindae an utter destitution of principle.—(Loud
theers.) It might be said he had been guilty of exasgeration—
(Ministerial cheers)—but every word that he had uttered was
borne out by the statements made against the tax in 1816.
(Cheevs.) But no man could be guilty of exaggeration half so
monstrous as the advocates of this tax had been in drawing such
a picture of the calamitous state of the country.—(Loud cheers.)
If at the couclusion of the Right Hon. Gentleman's eloquent ora-
tion on introducing the measure of the income tax, some person
who fur five or six years had lived secibded ilaitt. the *dad; heti
entered the tins* and beard the Right Hon. Gentleman's pero.
latioh, he would have been inclined to ask, what dreadful series of
calamities could have befallen this unhappy. country ? He would
have asked, was England prostrate at the foot of an enemy ?
after an unsuccessful war, had all the British fleets been destroyed
at sea ?—(Cheers)—had the successor \Vaterloo been reversed ?
(Loud chess)—had—but that surely must be impossible—had the
armies of Eaglatal with Wellington at their head v.-dieted disastrotts
defeat ?—(Contiutted cheering.) 'Whet svotild bC the astonishment
of such a person on turning to the Quectet speeth to find that her
ILjesty had reeciVed Continued assurance from all Princes and
StatCs—(Continued cheering)—that they entertained the utmost
anxiety to maintain friendly relatiOns with this country, that the
great Powers had combined to sign a Treasy for the settlement of
the Ottoman Empire and for the preservation of pe. or, what would
be his astonishment on turning to the speech of another
Right Honot.rable Baronet the Metribet for Dorchester
to find that Right Honottrable I3atdnft Stdting that
such hod been the iiiiluence of the appointment of a Conser-
vative Government, in preserving the peace of Europe that the
French Government had agreed to reduce the French navy.—
(Loud cheers.) Wh:d! Was the Right Hon. Beronet to talk of
the pacificatory influence of a Conservative Government, to se.
cure the applauses‘of the select audience—and a very select
audience it teas to whom that speedh was itettirtssed, en' this from
the Prime Minister, the Master of the.Ministry—(toted cheers)
--to cense anvil arid appal that House, and to startle the country.
Ly vagtmand indcfinate statements, that England was on the serge
of destruction.—(Loud cheers.) Let them contrast that speech
-whit the speech of the Right Hon. Baronet himself on intrtidlieing
the Corn Bill.—(Loud cheers.) It that speech the Right Hon.
Baronet described the distreises of the country at being
merely of a transitory nature-41nd they *ere dependent
upon merely temporary contes (Berry hear, end cheers)
upon the bad harvests-( ['Vat:lea...bpi:ill the Monetary distresses of
Antetit-a--(rlibera)—and that his confidence in the resources of
the people of England continued unabated.—(Continued cheering.)
For those reasons, he (Mr. Side!) thought that the Right Hon.
Baronet had not made out a case for the infliction of this tax in
time of peace—(Cheers)—a tax which had be-n found so oppresive;
that in 1816, on the conclusion of the peace, the Parliament had
insisted upon its immediate abandonment.—(Loud cheers.) A
tax which its very advocates athnitted v%as unjust, huts.
much as it pressed lightly upon the :diluent, but fell With withering
effect upon the indust: lobs Classes—(Cheers)—which established an
inquisition althost as abhorrent as a religious inquisition—(Con-
tinued cheers)—which turned the Gospel itself into an implement
of taxation—(Loud cheers)—which held out s premium to false.
hood and inflicted a penalty upon truth—(Continued eheersfront
which honesty could not eseari% and in sehlch fraud Zooid not be
caught—(linriscnee theettiigj --which held out a direct inducement
Su treqttrY, and was, therefore, of all impests, the most immoral—
(Cheers)—which vulgarised the feelings—(Loud cheers)—which was
abhorrent to the religious sentiments— (Continued cheering)
and , revolting to the moral sense of the English people
(The Right Hon. Gentleman sat down ornidtt kind enutiii§ trom
all parts of the Housed hich Continited for several minutes, duting
width thb itotise preiented a very anitrated scene. Before the
sheeting had subsided Sir R. Peel rose, and made an ineffectual
attempt to address the House. The cheering continued, mingled
with cries of " Adjourn, adjourn !" and repeated cheers for Mr.
Brotherton, who rose, and, as we understood, moved the ml.'olllll-
- of the Cebate.. Several AWaikis were pressing to leave
the House, wht,.n Sir R. Peel again made a vain attempt to gain
h hearing, but was again compellcd to sit down, amidst loud cries of
" Question 1" " Adjourn I" Order having been pardon), rests red,
The SPEAKER having put the question,
Sir R. PEEL said, Mr._ Speaker, I wish to ask you, Sir, whether
hat motion was made before I ruse!
Mr. RIIOTHEIITON sold Ile Wed. the flight lldn.
would net object to tile adjournment, as some business bad to be
tfda tlaugh after the debate was concluded.
Sir R. PEEL—Then precerd with the debate. I don't wish to
speak to the question of adjournment. But I would rather speak
to the main question.—(Considerable confusion.)
Mr. R. WASON rose to order. He understood that there was
a question before the House%
The SPEA.KPIt said that he had made an attempt to put the
tint:AM "when the Right lion. Gentleman rose to speak.

Sir R. PEEL said he would address himself to the main question.
He thought he could, consistently with order, do so. He thought
it would be perfectly consistent with order to do so, for the pur-
pose of showing the House that they ought not to adjourn, and that
he was net, in taking that course, estabiishing a bad precedent from
the position in which he stood. He wished to ask whether or not
he must strictly confine himself to the question of adjournment ?
(Here there Was Considerable excitement in the House, and
the Right Hon. Baronet appeared extremely agitated.)
The SPEAKER was understood to say, amidst the confusion
that prevailed, that the Right lion. Baronet could, if he thought
fit, go into the main question before the Ilouse, when speaking en
the qua tion of adjournment.
Sir R. PEEL—If I am in order, and not chargeable with esta-
blishing a bad precedent, 1 will then go into the main question.
(Tee House was again thrown into cons.derable confusion, and the
Right Hon. Baronet was unable to proceed for some time, owing
to the loud cries of " Order, order," and " Adjourn, adjourn ;" at
length the Right Hon. Baronet proceeded.) I will state the
grourels upon which, with unabated confidence in the expedieacy
and the necessity of the proposal which I have made, and—
Mr. BLE WITT, who was standing below the bar, rose amidst
loud cries of " Order, order," and said,—" Mr. Speaker, I move
that this House do now adjourn."
The House was now in a perfect ferment of excitement, and the
Right Hoe. Baronet again stood for some time unable to proceed,
at length Mr. Blewitt gave way, and
Sir ROBERT PEEL continued. He would again explain
the steps he proposed for the purpose of rescuing the country
from the calamity and from the disgrace of continuFet
indit-
ference and connivance at the financial difficulty cf the country.
They (the Opposition) rested their opposition to the measure which'
he had proposed on the double ground, that he had net established
a sufficient necessity to warrant the proposal, that he had made—
(Tremendous cheering from the opposition)—and that even if
the public circumstances called upon the country to take some de-
cided steps, that still some other course should have been pursued
than subjecting the income of the country to direct taxation. They
charged him with exaggerating the financial difficulties. ( Here
the Right Hon. Baronet was again interrupted by a tremendous
burst ofeheering from th Opposition, which continued for a consi-
dereble time, during which the Right Hon. Baronet in vairr'
attempted to he heard, and the consequence was we did not hear
the conclusion of the sentence.) He would represent to them and
the country what was the real position of the country its -respect to
her financil ailficultion. [ls said that in the year 1835—(the Right
Hon. Baronet was here again interrupted by loud cries of " Order"
—Lord Melbourne's Government being then restored to office
and the conclusion of the year 1636, they (the late Ministers) MIT
the administrators of the finances of two great empires. The
one, the dominions of her Majesty, is the United Kingdom, and
the other the great empire of the East, where millions of subjects
were submitted to their sway. In 1836, in those two empires,
(The rest of the sentence was lost in loud cities of" Order, order.")
Was he not to be allowed to perform a great public duty ? lie
was vindicating himself from the charge that he had overrated di-
fficulties for the purpose of procuring acquiesence in his proposals.
In 1836 they (the Opposition) having the affairs of two great em-
pires to administer, found their finances in this state. In this
country they had a surplus income over expenditure of
1,376,000/. In India they had a surplus, of 1,536.0001.)
they entered on the yertorrnanee of their duties with a net
surplus in those two empires of 3,000,0001. of income over expen-
diture. How had they left it ?—(Hear.) Was he overrating dif-
ficulties—(Hear, and counter cheers)—when they found a sur-
plus of 3,000,0001., and left a deficit of 5,000,0001. They had a
deficit in the year ending the sth April, 1810, on the fin aces of the
United Kingdom of 2,570,000/ ; they•had a deficit on the revenue
of India of 2,430,000/. ; they had, therefore, in the present year,
left their position in the Government, when they found a surplus
of :1,000,000/. of income over expenditure; they quitted office, and
left a deficit, which it was his (Sir R. Peel's) duty to attempt to
supply—a deficit of 5,000,000/.—(Hear, hear.) The ditlerence in
the finances of the country, from the time they undertook the charge
to the time they quitted it, was a difference against the country of
8,000,0001. Now so far as financial difficulties were concerned, if
those facts could be sustantiated, had he overrated the necessities of
the coutitry ?—(Counter cheers.) They did not deny, he appre-
hended, that the difficulties of India would recoil upon them, if they
did, he could convince them that the time was approaching when
they would experience that the proposition could be borne out. But
in the time of peace, so far as their financial affairs were concerned,
judging by comparison from 1836, when they had a surplus of
revenue of 3,000,0001 , they ought to have in 1842 one of
b,ooo,oool.—(Hear, hear.) There was a Minister of this'country
who in speaking of its financial affairs gave this opinion—" To
enter on the financial year with a deficit of 1,000,0001., was what
he hoped no Minister of this great nation would ever consent to,
and what no Hcuse of Commons would ever sanction. 'rho ne-
cessary consequence of such a proceeding would be to make the
faith of the country suspected at home, to diminish its reputation
abroad, and to place us in such a situation as would necessarily
deprive us of the high and noble station which we have hitherto
held among the nations of the world." The Minister who delivered
those sentiments—speaking of the deficit of a single million—was
reported to be Lord John Russell.—(Loud cheers.) And here was
the end of these continued deficiencies. They began with a cur.
plus, they acknowledged the existence of that surplus to be neces-
sary fur the maintenance ,of public credit; proposals were
made for the remission of taxation ; at the time when
that speech was made they had son e such surplus
as .1,500,0001: ; a proposal was made to reduce the taxation
bearing injuriously on the lower classes of the people; but the Mi-
nister of that day, sensible of the evils of deficiencies, ;peaking
of the deficiency of a single year of one million, told them that no
Minister, fit to govern this great country,would commence the finan-
cial year with a deficit, or, if he did, he would damage our repu-
tation abroad, snake the faith of the country suspected at home,
and would place us in such a situation as wouldhecessasily deprive
us of that high and noble station, which we had hitherto held
amongst the nations of the world.—(Hear, hear.) He was pre.
seining to them a deficit of 3,000,000/. in this country ;lie showed
them a deficit in another part of the empire of 2,000,000/., and yet
they told him that he was over-rating the difficulties of the coun-
try.—(Hear, hear.) But, then, they were not to hold dis-
spirited language, and to connive at these things ; they
were not to say, that because there was a debt of
8,000,000/., there was no great harm in incurring 2,000,0001.
more of debt, for, if they did go on holding this dispirited lan.
guage, they would be deterred from making the !necessary
,sacrificos
and then, indeed, the natural consequences would be that the faith
of the country would be suspected at home, and they must descend
from the noble station they had hitherto held among the stations
of the world.—(Loud cheers.) Oh i but, said an Hon. Member, we
had no disasters. The Queen, in her speech, had stated that
foreign powers and States bad given assurances of their disposition
to maintain tranquillity, No disasters Let them look to the
present condition of affairs in India.—(Hear, hear.) The disaster
there, however, was not irreparable. It was a disaster that would
be repaired by the support and vigour of their councils, and by the
gallant exertions of their army. But where had he House read—
not in official despatches, but even in the history of the country—of
such wholesale staughterlas that which a private individual reported
in every newspaper. One individual wrote to the following effect—
"My life has been saved in a most wonderful manner. I
am the only European who has escaped of the
Cabool' army, although we heard of some being taken by the
enemy. Two individuals only reached this place with myself,
making in all only three persons who had escaped—out of how
many did they suppose? He could not bust himself to mention
the number. But he would ask them had they lost ten thousand
men there since the commencement of those operations ? As he
had said b, fore, the less wos not irreparable. He did not view it
in that light. Every effort ought, and should be made. They
should have recourse to every means which their judgment should
point out, and their moral influence place at their com-
mand—their should have recourse to increased ex-
ertion for the purpose of maintaining that empire
which rested less en physical force than on the force of opinion. if
some decisive effort must be made in order to rescue the troops that
remained to us—some deeloye effort for the reparation of the great
Cis isters which hal occurred—the reparation of that national cala-
m ty, it must and should be done. Could they not perceive the
14 necessity of goon decisive and vigorous exertion for the purpose of

maintaining and supporting the Government in such efforts as
might be on the present occasion required of them ? He had said
enough to show the great difficulties under which they laboured—
difficulties which he believed would be overcome. They would
require great military and financial exer.ions t , overcome those
difficulties, and should he receive for answer an extract from the
Queen's speech, which convinced them that there was no European
war; fiti'd th4t beCaii e dame were distant they sliotild disregard
them ? But with those disasters—in that state of financial diffi-
culty--what was the measure which this coutery would resent to,
or what was the measure which was proposed by Government this
ccuntry would consent to adopt. There was, speaking of this
country alone, 3,000,0001,:now to be supplied.. Did they enter-
tain the sanguine hope that in this next year and in the present
complexion of public affairs, they would make a great saving by a
reduction of the taxation ? He doubted whether any man was
sanguine enough to entertain that hope. He doubted
whether any man could consider the present to be ar
eceidental or temporary deficit—whether or not they must
calculate elf the,' *bi-e. determined nor to resort to the
reduction of taxation) upon continued ado., P.thiott pulefinite
taxation. He proposed a tax from which all persons with an in.
come under 1501. a year were exempt. He proposed a tax which
no douht hitherto was only resorted to in cases of war; but as the
Hon. Member for Coventry had said; it would be miserable politi-
cal peiantry to insist upon war as the only contingency to which
an interne tax should ise :embed.
,The question was, whether the
publie nbeessitica Were sfel as to rusefy the iniposilinlo of shrill n
tax ? The Noble Lerd offered as a substitute for the present pro-
Proposal, the budget of hint year.—(Hear.) The Noble Lord never
could have thought that war was the only contingency that enuld
justify an income tat: The Noble Lord never could have thought
that there cotild lie nb prilitieel tiectiekitY ill thrice tlf race—not
only In times of European peace, but of getters! peiee,
when the whole political horizon was undefaced by a single cloud
ea-the Noble Lord could not have thought that under such circum.
stances a property tax must be necessarily unjustifiable, because in
tint yes& I§3o, *lien toed Althorn was beaten upon the malt tax,
and a proposal war made with regard to pie hetlee and reterSow
taxes, Lord Althorp proposed, and the Noble Lord (Lord J. Rus-
t ell) supported an abstract resolution, to the effect that if the deficit
in the revenue were caused by that reduction of taxation, the only
property tax. That was
'''')fAa property tax ")—proposed
ptirpore dl Perstrading the House
the haute and window taxes.
tail)teerrne:oti!vHetiown'o_ul(dobpepotshi Jotieries imposition
o
boYf Initnhmebontis3v:tPontnn
And was it put upon record that a property tat might be available,
while an income tax was disclaimed ? No; prtepoetly and stue
lentetdf::rintglie
dicusly a property tick wiis cotisidired Irreparably allied With en
fficeine tat I and in the resolution it was expressly stated that if
they caused a deficit in the year I 533, they should not have
resort to the sugar duties, they should not hare resort to the
timber duties; the only alternative which should reserve them
fiotei the ilnarlblel dUfi tilt): ill thee *mild have been placed
by that contingency, would have been the adopiieti of a PolikilY
and an income tax.—(hear, hear.) Why, when a great party
had supported that abstract resolution, was it possible now to ri e
and tell him that war alone could justify such a measure ?—( Hear,
hear.) Could he have calculated when 'he proposed that
tax—could he have calculated after lie had shown that
Sir Henry Parnell, the Chairman of their financial Committee,
had left upon record, after he had read the opinion of Lord Al.
theepeeafter ne had read the °Oilier' of Mr. Poulett Thompson—
could he hare believed that it would be si necessary consequence
that he should have been exposed to that Parliamentary opposition
on the part of the friends of the late Government; because he bad
Proposed a property tax?—(Haar, hear.) Oh, but said the Noble
Lord " Yon' might .have resorted tor oilier measures,you
rimbt tete!. tit," to it 1(.04 deti ttpbii iirilitertY:
suppose he had been disposed to fake such a step in the midst of
the difficulties in which he was placed, he should consider whether
it would be practicable (or him to carry. Let him consider the legacy
duty—would he have had the support of the late Government ?
if he had made that proposition? What did he find in the Par-
liamentary records of the year 1840 ? Could he expect the sup-
[lda '6l the Noble Lord ;1•11OnhE tound upon record What had fglieb
from his own Chancellor of the Exchequer? An Hon. Member,
said the Right Hon. Gentleman, proposed that a 'legacy duty
should be imposed upon real property. I' will not go into the
mode by which the tax ought to be levied; because my objection is
to the principle of the tax.—(Hear.) .1Now; suppose he had
brooseht forward such a ineesure—isnmptee he
hod proposed the
imposition of a legacy duty upon real properly, siiould he not PlVie
been met by the suggestion that a property tax would have been
much better ?—(Hear.) Should he not have been reminded, and'
justly reminded, that in the year 1840, the Chancellor of the
Exchequer—the financial organ of the Government—had placed
upon record his opposition, not to the expediency, but to the
principle of a legacy. tat ? The Noble Lord. had suggested two
Meisilica-Lite One, thb of the dlit, tipott fdfogti sushi
and the other, now proposed for the first time, the imposition of a
legacy duty upon landed property.
Lord PALMERSTON—And an addition to the assessed taxes.
Sir R. PEEL continued—And an addition to the assessed taxes.
He hoped his agricultural friends—(Laughter on the Opposition
beneltes?-wotild remember the words of the Noble Lord; who had
tieleilbed thiim, in his speech of that night, as having head; par.'
taking of the nature of the clay which they cultivated." If he
had spoken in terms like these of his manufacturing opponents—
(Hear, hear)—if he had indulged in such language with respect
to those Members in the House connected with manufactures, wino
had spoken slightingly or disparagingly of his measures—if he had
spoken of a Class in terms like those in which the Noble Lord
had spoken of the agricultutal Itlembers in that HoUse—if lie had
'said that their heads partook of the nature of the class which
they cultivated," he wondered what would have been the terms
of reproach which he would have drawn down upon himself by
the. use of such contumelious expressions towards a particular
class.—)Hear, hear.) Why, he felt quite surprised when he
heard his friends in that House think it necessary to vindicate
themselves from hitting given hini their support. At one time
they were charged with having broken their pledges to their con-
atituents.—(Cheers from the Opposition benches.) And yet that
sound was scarcely extinct before some Hon. Geutlemen told him
that in bringing forward the Corn.laws he had consulted exclu-
sively the agricultural interest.—(Hear, hear.) Why, when he
had brought forward his Cormlaw, which his lion. Prictids were
now charged with supporting, was not the proposal received
with laughter and derision, and was he. not told
that he had offered an insult to a suffering people? Had he not
been re reatedly told, that the whole object and effect of the law
which be had proposed, was not to strip the existing law of the objec-
tions to which it was liable, but to leave the evils to which it led in
full force ? Why, they could not make these extraordinary charges;
they could not charge him with having been subservient to the
agricultural interest, while they charged the agricultural interest
with having forfeited all 'their pledges. The two charges were
perfectly inconsistent. But he trusted the ag-icultural Members
would see that the sole proposals of the Noble Lord, to extricate
the country from its present difficulty, were an Bs, duty upon
Corn, an increase in the assessed taxes, and a legacy duty
upon real property.—(Hear.) These were the three poposals
of the Noble Lprd. Now, with respect to the 'Corn-laws,
he apprehended the sense of the House had been sufficiently taken
upon that measure. The House had last tight passed the Govern-
ment Pill ; and he dint not'suppose he could calculate upon an Bs.
fixed duty as a means of supplying any portion of the public neces-
sities. An 85, duty, under any circumstances, must be a precarious
source of revenue, because, inn the event of a favourable harvest in
this country, they could derive no revenue from it whatever. He
would next come to the assessed taxes; and be would ask what
were the assed taxes which the Noble Lord wculd propose? They
had lately had ten per cent. added to the assessed taxes ; and he
very much doubted whether much might not be now said in favour
of a property tax as against an increase in the assessed taxes. If they
objected to a property tax that it had a tendency to diminish
the comforts of the poor by reducing their employment, he thought
he could shew them that assessed taxes were still more liable to the
same objection.—(Hear, bear.) And if the proposition of the
Noble Lord, of an increase in the assessed taxes, as a means of
supplying the deficiency in the revenue, were adopted, he thought
he could show' that every addition made to the assessed taxes
would fall with more prejudicial effect upon the labouring and
indnstrious classes than a property tax. If they y levied their
Charges on the assessed taxes how did they exempt professional
wen ? Here was a charge made, that it was unjust to levy a tax
on incomes; but, surely, the professional man must bear the
amount, if levied by means of assessed taxes.—(Cheers.)
If any distinction were made with respect to the temporary nature
of incomes it would be useless, because they would have to pay the
amount in the wirdow and house tax:—.(Hear, hear.) Were not
the assessed taxes liable to the same objection as the property tax.
—(Hear, hear.) After they raised the assessed taxes they increased
the temptation to go abroad.—(Hear, hear.) Take a person with
50,0001. or 60,0001. a year, and if they assessed him to an amount
of 20 per cent., with the additional assessed taxes, they increased
tine temptation for such a person to go abroad. He finds a place
where there arc no assessed taxes, and he goes there; but he would
not on that account escape by his (Sir R. Peel's) proposition, while
the proposition of the Noble Lord would leave him wholly un.
touched. He (Sir It. Peel) would touch his land through the
tenant, and Vine were a fundholder, through the funds. He may
go abroad, but he would be obliged by his plan to contribute to
the exigencies of the country.— (Hear, hear.) But by the Noble
Lord's proposal Inc would be induced to dismiss his establishment,
lettuce the demand for productive labour, and go to Milan or
Paris or Rome. And in such a case the professional man, the
clergyman, and the widow would be subjected to a dciubte pressure
from the assessed taxes—(Hear,
hear)—because they may not have
the means of going abroad, and so exempt themselves from the
operation of the tax.—(Hear, bear.) The pressure on those who
were obliged to remain would be proportional to the cause he gave
the others to go abroad. With respect to the timber duties, what
did the Hon. Member for Coventry say, who exhibited great insight
into financial matters, and wino delivered his sentiments free from
the trammels of party.—(Laughter.) He said distinctly, that with
respect to the timber duties he would infinitely prefer his (Sir R.
Peel's) proposition to that of the Noble Lord; and here Ire should
repeat what he had said before, that if there was any raw article
which entered largely into consumption, and on which it was ad-
visable to reduce the duty, that was the article of timbCr. It en-
tered into consumption in a variety of ways, and the reductions of
the duty on it would give great eneou7agement to local improve-
mends—to the building of cottages, and other useful employments,
and would therefore be a source of profit to the labouring classes.
They heard a great deal of the shipping interest as being of great
importance in a commercial and political point of view, but
what could give more encouragement to the shipping interest than
increased facility inn the purchase of timber. If he encouraged
the builder of ships, and enabled him to compete with the ship-
builders of • the Baltic and Canada, did he not give encouragement
to the employment of labour.—(Hour.) Look to the stimulus it
would give to the employment of labourers in the building of cot.
tages and houses, which was now materially impeded by the timber
duties. He wished they looked to the evidelice regarding the
effect of the limb( r ditties on the cottages of the poor in Ireland.
He would ILA if there was any artic'e in respect of which a reduc-
tion of duty would he more advantageous. The' Right Hon.
Gentleman says—" Make Canada an integral portion of the em-
pire,' and yet his proposition was to levy a duty of 10s. on Cana-
dian timber—(Hear, hear)—while he (Sir 11
--. Peal) proposed to
admit it at a nominal duty, and afforded it an additional protection
by the imposition' of a 30s. duty on timber, the produce of
the Laltic. He admitted the value of the Right Hon. Gentleman's
Proposition in a financial point of view, but there were other
reasons which rendered his (Sir R. Peel's) proposition more valu-
able, though accompanied with a present loss to the revenue.
Well, corn then, at least, the majority of that House must
abandon. From timber, if they chose to reduce the duty, they
might certainly derive a revenue.—(Hear, hear.) Now with re-
spect to sugar, the Noble Lord greatly mistook him in supposing
that when he referred to articles in which there had been a reduc-
tion of duty, but from which there had not been a correspond-
ing increase of revenue, when he seas attempting to show
that they could not rape to realise an immediate profit from the
reduction of taxation. The Noble Lord greatly mistook him if he
supposed that be was referring to sugar. He had never denied
that the consequence of a reduction on foreign sugar must be an
increase of revenue. He thought that if they dint deal with sugar
, they should deal wills it by a considerable reduction of the duty,
applying that reduction to the colonial produce as well as to
foreign produce. And why had he dealt so largely and liberally
with the article of timber ? Because he wanted to give the profit
of the reduction to . the consumer ; and he must say that
he thought it idfinitely better 'to deal on a large scale with
those articles, and to give the consumer the profit of
the reduction than to take the course which was
sometimes taken of reducing the duty at a loss to the
revenue without any profit to the consumer. lie had wryer
doubted that the Noble Lord might make a provisions founded on
Principle, which would increase the revenue. This, however, he
must ray, that we had realised in the last year Dearly as much re.
venue from sugar, in consequence of the increase of the produce
of our colonies, as the Right lion.• Gentleman expected to realise
from his reduction of the duty on colonial sugar. The,ground on
which he had refused to consent to the proposal of the Noble Lord
was this—that he did not think, after the sacrifices we, had made
for the abolition of the slave trade, it would be for, the honour
or credit of this country to petenie . the introduction of
colonial sugar, the produce of slave labour, without
an effort, at least,th secure by treaty, some corresponding abate-
ment in the slave trade and in slavery. He had said then, and he
must now repeat, though be did not close his eyes to the advantage

of a reduction, that in the present state of our intercourse with
other countries with respect to the extinction of the slave trade,
with the suspicion most unjustly thrown upon our motives, were we
for mere pecuniary considerations to admit for the first time only
the produce of Cuba and the Brazils, without having said one word
as to an appellation with respect to the slave trade, it would be im.
posAble to maintain the influence and the character which we now
prceerved.—(Flear.) This, at least, was cer:ain, that men whose mo.
*lire entirely disinterested, and free from all suspicion, Dr.
Lushington, Mr. Potiell Bultton, end others who had taken a very
active part in the abolition of slavery, and peotested in strong
terms against the admission of foreign sugar without any stipulation
with respect to slavery.--(Hear.) The Hon. and Learned Mont.
bcr for Dublin said that he would consent to destroy the monopoly
and to admit foreign sugar into competition ; but he gave notice of
an amendment to the proposal of the Noble Lord, to the effect
that foreign sitsar should be only taken from countries in which
slavery did not exist.—( beat.) Lord Brougham, who, he pre-
sumed, had taken as active a part as any man in the measures con-
nected with the abolition of slavery—Lord Brougham gave
it as his opinion, that the course which ought to be taken
roteeet to the admission of sugar, was to attempt
to cuter into siiiiiiiiftlentt with countries holding slaves, and to
negotiate for the consideration of We tt,tdition of slaves, if not for
their emancipation. Those were the grounds on which he re-
sisted the propos. 1 of the Noble Lord, and on wirier he would
feel it his duty to resist a similar proposal.—(Hear, hear.) it was
*aid that they had n. t made that distinction with respect to cotton
and coffee i teq to that he implied that whilst those articles had
already been admitted, the rieettion was whether sugar should now
be admitted for the first time. There was also another ground of
distinction. There was a material distinction between
the cultivation of cotton and coffee, and the
Ya!itm sugar with respect to the severity of the labotir.
—(Rear, hear.) Bow the Noble Lord had referred to the taxes
which had been repealed during the last 9.0 yearl, as affording Tan
available source of income. He was tort Visa to mention them in
detail. It might be doubted how the working classeS and the per-
sons of small fortune, to whom the Noble Lord had rerefred,
do q r,e'e.,-ve such an intimation with respect to taxes which had
been repealed daiiig revio4l,—(Hear, hear.) He (Sir Robert.
Peel) chose the course of proposi:t an income tax, which would
be CO far levied upon property, that all pesfto?” with less than
150/. a year would be exempt trom its operation.—(Derr, hear.)
The Noble Lord said, various taxes had been repealed which the
Government might revive; which were those—Salt, leather, beer.
Tree, they might raise a revenue from a re imposition of these
taxes, btit which was more advantageous to productive industry,
that a tat Phottiti be laid on income and comparative ease, or that
the Coven-anent should fetive those taxes which bore immediately,
Owlish indirectly, on labour and industry.—(Cheers ) He had
taken the measure that was chiefly called tor by the deficiency of

the year. But that deficiency was not 0,5001. We had since rent
six regiments to India. But as yet no supplemental military estimate
Pzd been laid before the House. The original deficiency of the year
was about 2,5d,0001: free erhich. and for calls we bad yet to provide,
He (Sir R. Peel) propo=ed to raise be taxation 4,300,0001. ; but
much of tnis he would employ in remitting taw Cn the raw ma.
terials of manufacture. Those re uissions would amount td rrsosst
270,000/., and did any man question their policy ? Not only did
he propose to exempt productive industry from taxation, but ho
wotild, at the same time that he taxed other classes, stimulate in.
dustry and trade.—(Cheers:) With reference to the tariff, he cer.
tairrly had reduced duties on articles of subsistence which were be-
fore prohibitory. He hoped Hon .Gentlemen oppbeite, he hoped
hie own friends beside him, he hoped the agricultural interests
would suspend their judgment until he had had an opportunity of
setting the %shore case.—( Cheers.) He wars very confident that
thetteli he made great reductions, though Ire permit the
importation of frbiti ttleYt et a very low duty, though he
had abated the duty on edited Meet, thongh he
permitted, fur the first time, the imporfatiert of live
cattle. Though he did all this, yet he did net despair that he
should not be able to show that it was for the benefit of all classes
that he should do so.—(Hear, hear.) He would show them the
pangress"ee !est, of the price of meat in this country—he would
show that the prod:iciln Cf eettle lied not kept pace with the de.
mence—(Hear, hear.) He told enern test' tefeee they voted for
his income tax that though his duties were law, he if OtAl pot con-
sent to raise them—(Cheers) —but still he was certain they would
not allow vague alarms to distress them. He was perfectly certain
his friends would not abandon him in the property tax. On the
fetter?' he. taegised them to suspend their judgment until he had laid
the whose ease leejlefe theete......(llear, hear.) He would
then show that other coiinirteS Yurope had felt
the same inconveniences that we coniPlailieli cif-•-that in
France population had increased more rapidly than the prtidiicVott
of cattle—that a most extraordinary rise had taken place in the
price of catt'e and meat—that, in consequence, a serious diminution
ef the eoneurertion of meat per head had taken place throughout
France, and itid, Yrente seam a erotic...importing country. He would
show the agriculturists of this cii:ffitfy !heti therefore, their great
neighbour, with a population of 33,000,006, sb' fee film inundating
them with cattle, would be, on the contrary, our rival, id ferebrtig
cattle from some third country. He would also shijvf
that the agriculturists had no grounds of apprehension from
I'elgtern or Prussia—that their apprehensions were justly to be
limited to a Coriipafatittly narrow district of Europe, and that so
far from deprecating the import of attic; they ought in reality to
consider that it would benefit themselves and every ether dem—
(Cheers.) He knew that efforts had been made to af2fre fife
pubic mind on the subject. Amongst those attempts he had
heard of a proposal to supply the City of York with fresh
meat from Hamburgh at 311. a pound, while it was
actually sd. a pound at Hamburgh itself.—(Loud cheers.) But
he would not proceed farther on this subject at present. He pre-
sumed the Noble Lord would trot quarrel with him for proposing to
reduce the duties on the export of articles of manufacture, He
should lose 100,0001. a year by it. But then the free traders on
the opposite side of the House—those who have been clamouring
for free trade—(Cheers) —who say that we ought to remove prohi.
bit ions—who say, that the manufacturing interest requires no pro-
be ; these, when he made some reduction in this protection.
met him with this argument-" See these unfortunate men, you
have selected them to be the virtuous of free trade," when they
had been told, night after night, that the manufacturing interest
wanted no protection at all.—(Cheers.) He was told, when
making a reduction in the article of coffee, that he was making a
needless reduction, and, that he might have retained the duty
at 10d. or Sd., instead of remitting it to 4d. They had
all read the report of the Intent Duties' Committee,
they had all heard of the advantages of reducing the duty on
coffee, after it had been proved that it was a beverage that weuld
supersede all others; but when he tried to make a reduction in
that article, in order to facilitate its consumption, the argument
he was met with was a taunt, that he was throwing a revenue
away unnecessarily, and that if he kept the duty at 10d. or Sd.,
he could have prevented a loss of 100,0001. With regard to the
timber duties, when Mr. Hume, who had been so often mentioned,
said that timber was of the nature of a raw material of manu-
facture, and that they were guilty of tire same folly
by excluding it by a duty for the purposes of
revenue, as France committed in excluding our arti.
cies ; when he said that having iron, that having coals,
if they only had woed they should be the most prosperous nation in
the world, as they should possess all the elements of manufactures;
yet when he reduced that duty, he was told that he was throwing
away a revenue! These arguments were brought forward, he
would not say for party motive, but he thought for the purpose of
delay; and In order to discharee the reeuctior s to proposed to
make-, and to disprove the necessity of the income tax, of which
1,200,000/. was to be applied to that reduction ; but he did trust
that the good sense and judgment of the country would see through
their fallacy, and appreciate the real boon which he proposed to
confer, by the steps he has taken for the reduction of these duties.
en substances that entered into manufactures as their raw mate
nabs. These were the principles on which he proposed the Ines
sure to which the Hon. Gentleman had referred. But the Righ
Hon. Gentleman said that it was open to many objections—it was
full of inequalities. As he said before, what vigorous system of
taxation could be adopted, in the present state of the country, that
would not be subject to the same charge ?—(Cheers.) They must
either resort to direct or indirect taxation—it was a comparison of
evils—he had never denied the inconvenience, the evils, if they
liked, of an inquiry into the property of men, and if they
had an Income tax it was unavoidable. They might modify
or mitigate the evil, but the ought to give the honest man a se.
curity that he should not pay more on account of the evasion of
the dishonest. He was afraid that he must admit some degree of
injustice to be inseparable from the income tax. It was so ; but
the Noble Lord must admit with him. that if they had a tax on
realised property it would operate as a tax on income also. Let
him observe that those who supported a property tax could not
support the proposition of the Noble Lord, It was impossible
that they could vote with him, for his resolutions were as much
pointed at tax on realised property as to a tax on income.
The Right Hon. Gentleman painted in glowing and eloquent colours
the position of a man who, by the exercise of his intellect, earned
the subsistence for his family, and on whom lie (Sir R. Peel) called
for an equal share cf the tax with the man of property. Had the
Right Hon. Gentleman no sympathy for the same man, supposing
Ise imposed upon him a house-tax, or increased his window-tax ?
Übe offered to him, to whom light might be necessary, no alter.
native but the payment of a new window tax, or closing his house
against light and air, he thought that, if he had the power of ima-
gination, and the force of expression of the Right Hon. Gentleman
he could paint in colours equally glowing, the situation of that man
or when the window tax imposed that melancholy alternative. He
might impose that tax which was to injurious to health, and they
might then hear of the misery of the mats who having Isis children
around him had no alternative but to submit to an import, he could
hardly bear or to shut out from his dwelling the light of day, and
the access of Air. What tax could be imposed that an eloquent
man could trot paint as a source of distress and misery
in the same manner. If he adopted the proposal of
the Noble Lord, and subjected men to an assessed tax,
he could prove that the consequence of that increase in the assessed
taxes would Inevitably be severe privations on a person with an in-
come of 3001. a-year ;he might call, as his contribution to the tax,
for about 81., but if he could show that man that id lieu of it he
presented him with a reduction in the cost of living that should
compensate him to the full amount of his contributions ; if he could
give isbn cheap food, cheap furniture, and articles of comparative
luxury, at a cheap rate, which was the last proposal, for that man
that he should ask him to contribute 8/, to the income tax, and,
restore to him 10/. by a diminished cost of living, or should he
make the rich man to escape the impost by going abroad, and
have him who was necessitous to remain at home, subject to the
increased amount of taxation ?—( Cheers.) He did not deny the
disadvantage of this tax, but he felt it to be necessary on account
of their political necessities, which he did net exaggerate—which
he would not exaggerate—with which he would say he was
certain that the spirit and energy of the country would repair, and
repair speedily. It would require great exertion. Let them there.
fore tusk° that exertion. The exertion itself would be the first
step towards recovery. The demonstration of their intention to
meet it, was half the victory. But if they faultered—if they per-
sisted in painting inlglowing colours the miserable state of those who
had to pay towards the tax, he could not but consider it unwise.
But now that the Funds were at 91, he asked who made them at
91 ?—(Greet cheering from the Tories.) Public credit was high,
—;Cheers)—and Right lion. Gentleman opposite said they could
have a loan readily. Miserable financiers !--(Cheers, and cries of
'1 Oh, oh.") He begged pardon for what he had uttered in the
heat of debate, but Hon. Gentlemen opposite had said that public
resources were confided to his energies- They told the House to
throw out the income tdx, and to raise a fresh loan to cover the ex-
penses of their Indian war.—(Cheers.) They suggested a new loan
which would depress the funds, although the funds were now high,
through the general confidence that Parliament would legislate upon
the deficiency. He had been taunted by the Noble Lord and those
who support him had been taunted with the persevering in these
measures, because if they could not succeed it would be necessary
for Isis party to retire from the Administration.—(Cheers from the
Opposition.) Yet, might it not be perfectly legitimate for persons
who differed its details trom the Government in the measures they
had proposed, and yet had confidence In their general policy
to continue their support.—(Loud cheers.) When they
had only to support those men in whom they had
been accustomed to confide, or those who at the least had
been unfortunate, and they believed incompetent.—(Great cheer.
tug.) For his part, Ire believed that it was more for the interests
of the Monarchy—more for the strength and permanence of the
Executive Government-more for the credit and character of
men, that a Ministry, being defeated on a great measure, should
yield to others the conduct of public affairs, rather than go on peal
after year protracting a miserable existence through the toleration
of those—(Cries of " Oh, oh")—though the toleration of those
who were better entitled than themselves to the confidence of the
country, and more competent to maintain it.—(Cheers.) They
taunted him with adopting the measures of his opponents.—(Oppo.
sition cheers.) Was the income-tax theirs?—(Cheers and laughter.)
Hal he meddled with the savings' banks.—(Cheers.) llad he added
5 per cent, to the customs ?—(Cheers.) Had he put I 0 per cent.
upon the assessed taxes ?—(Cheers.) He had not taken a
single measure from the late Administration, although they
had adopted several from his party without daring to avow
It.— (Cheers.) And the measures which Gentlemen opposite
brought forward, not in the meridian of the power, but when they
felt that they had forfeited the confidence of the country.—(Much
cheering.) Agreeing as he did with Lord Melbourne, that although
there might be various opinions on the form of Government which
was moth calculated to promote the advancement of the nation, and