The Sun.
London, England, 1842-06-22 00:00:00

PARTNERSHIPS DISSOLVED.

A. Wylie, S. A. Wyllie, and R. Plumbly, tailors, Condu,t-
street, tiond-streei (so tar as IN gards It. Plumb; y )—H. Critch-
ley, S. Critchley. arv! M. A. opel.,nd. teachers, Birkenhead,
Che,hire—S. Hutt, J. S. Hutt, R. B. Girault, and J. Ri-
chardon. silk manufacturers, Steward-‘treet, Spitalfields (so
fa, as regards S. Hutt)—A. and S. Young, tAlors, Ryde, Isle
of Wight—W. Young and C. Lee, architects, Manchester—G.
Dugant and J. M. Knight, grocers, Rugby, Warw.ckshire—
W. Walker and 1. shore, masons, Wickersley. Yorkshire—
Fector and Co., merchants. Dover —R. Smith and R. Marlow,
boat builders, Liverpool—T. Miller and J. NA il-on, cowmon
carriers, Great Driffie d, Yorkshire—H. Haighton, It. Haigh-
ton, and R. Seed, timber merchants, Aighton Bailey, Lanca-
shire—J. and T. Powell, butchers, Bramham, Yorkshire—G.
and T. Forster, saddl,rs' ironmongers, Walsall, Staffordshire—
L. Stone anti J. Schubach, merchants—C. and Cs. Chedzoy,
bottle merchants, Sidney-stteet, Mile-end-road—T. Stanley
and G. Williams, stone masons, Much Woolton, Lancashire—
W. Beer and J. Fletcher, whining manufacturers, Gloucester
—C. Cockerton and R. Sh,Therd, proprietors of the City of
London Theatre, :Norton Folgate—J: Lainb and R. Sutton,
engravers to calico printers, Manchester—B. L. and J. Jones,
carpenters, 01o:wester-street, Commer.tal-road.
SCOTCH SEQUESTRATIuN`;-

GEORGE ILSON, farmer, Callumkill, bland of Islay,
June 29 and July '27, at one, at the Islay Arms Inn, Bowmore.
DOUGLAS and SON, watchmakers. Greenock; June 24
and 15, at one, at the Tontine Hotel, Greenock.

ALEXANDER RIAD, fi,h cur. r, Cromarty, June 25, at
twelve, and July 23, at one,at the Commercial Hotel. Cromarty.
JADES WiIIITET and Co., merchants, Perth, June 28
and July 19, at two, al the Chambers of J. Kemp. Perth.
JtAIN El LSON, printer, Paisley. June 27 and July 18,
at one, at the Office of lteid and Ht.nderson,

IMPERIAL PARLIAMENT.

LZOUSE OF LORDS, June 21.
DISTRESSED DISTRICTS.

Lord WHARNCLIFFE, in relation to the question 4 the
Noble Lord opposite relative to the Report of the Assistant.
Poor-law Commissioner from Burnley, begged to state that it
would be inconvenient to produce the whole of the Report. He
would produce all the essential parts of the Report, and he
trusted that would b.' sufficient.
Lord KINNA IRD had no wish to embarrass the Govern-
ment; he would therefore withdraw his motion on the sub-
ject, and accept the proposition of the Noble Lord He trusted
their Lordships would read the Report from Steckport, and
also the portion of the Report from liurtiley, when it would be
found that his (Lord Kinnaird's) assertitms in regard to the
dreadful slate of distress in the manufacturing districts would
be fully borne out. In many parts of those districts the people
for weeks had been suba'sting on boiled nettles.

AFFIRMATION BILL.
LoreDENMAN rave notice that on Monday he shbuld call
their Lordships' attention to the Affiimation Bill.

SAL.V ON FISHERIES' BILL. •
The Duke of RICHMOND presented several petitions
against the Salmon Fisheties' Bill, and suggested that the Bal
should be referred to a Select Committee.

The Earl of ROSEBERY signified his intention of ac-
ceding to the Noble Duke's ruquest. •
CASE OF MR. ST. GEORGE.

The Marquis of CLAN ((ICA FIDE ttished to put a question
to the Aeble Duke relative to the re-appointment of Mr. St.
George to the Magistraey o' the county of Galway. About
six years ago Mr. St. George had been a Magistrate of that
county, but, in consequence of a letter which Mr. St. George
had adidiress. d to the Marquis of Normanhy. then Lord Lieute-
nant of Ireland,• it hate been detmed expedid nt to remove Mr.
St. George from the Mau'istraey. La"t summer the Magistrates
of Galway had addressed a memorial to the irish Government,
praying that Mr. St. George might be reinstated ; that memo-
riai had been transmitted by him (the Marquis of Clanricarde)
to the Irish Government, and he had thought it his duty to sup-
port its prayer. He had a great ft iendship fur Mr. St. George, and
at the time was desirous of seeing him reinstated in the Magis-
tracy. He (the Marquis of Clanricarde) had had an interview
with the Lord Chancellor on the subject, and the Lord Chan-
cellor hail expressed( an opinion that Mr. St. George ought not
to be reinstated unless he would express his regret for the letter
he had written. This Mr. St. George had refused to do, anti
there he (the Marquis of Clanricarde) supposed the matter
would have rested. He had, however, since learned with sur-
prise, that Mr. St. George had been reinstated. No intimation
had been made to him that Mr. St. George had been restored
to the Commission, and until he read it in the newspapers he
was quite unaware that such a step had been taken. He ap-
plied fur information on the subject, and was unable to gain it,
but he saw it shortly afterwards in a newspaper. He wished
to ask the Noble .Duke if Mr. St. George were restored to the
Commission. and if the Noble Duke had any objections to lay
before the Hoene any communications which had been re-
ceived on the subject from Mr. St. George or the Irish Go-
vernment.

The Duke of WELLI NG TON said he might answer that Mr.
St. George had been restored to the Commission of the Peace.
About five years ago he was di-missed from the Magistracy
in consequence of wri•ing a letter to the Lord Lieutenant
upon smite conduct of the Lord Lieutenant whilst in the exe-
cution of his duty. In his (the Duke of Wellington's)
opinion, the Government of the country could not limie done
otherwise than r• quire Mr. St. George's removal from the
Commission of the Peace. Afterwards a large proportion of
the Magistrates of the county, who had acted w►th Mr. St.
George, requested that he might be restored to the Magis-
tracy. 'I he Learned Judge who held the Great Seal in Ireland
thought proper to inquire into the circumstances attending the
removal of Mr. St. George front his office ; and, having done
so, he proceeded to cons Aler well whether it would be expe-
dient to restore him to the Commission, and, aft. r a consulta-
tion, it was determined to restore him. He(the Duke of Wel-
lington) did not consider it expo client at present to answer the
question relative to laying on the table the c.•mmunicatiitns. If
the Noble L. rd had given notice of his question, he shoul
have been prepared to answer it. He most say that the restora-
tion of Ur. St. George to the Magistracy had given great
satisfaction to the people of the neighbi.urhood, and was not
done to gritify the let-lino of an editor of a newspaper. The
distnissal was no iciubt a good step, and se probably, alter five
years' suspension, was the restoration.

The Marquis of CLANRIGAtiDE said he was glad that
.11r. St. George had been restored. He had, however, made
application on the subject before and was refused an answer,
whilst the editor of the paper had obtained the correct in-
formation. Perhaps he might be allowed now to ask when the
Commission and A-sizes at Tipperary would be held ?
Lord Ft I ZGEI{ALt) concurred with his Noble Friend in
the propriety of Me. St. George's testuration. Mr. St.
George never applied to be restored ; the tpplieation for his
restoration was even made without his knowledge—made upon
public grounds—and by +he first gentkmen of the county.
Those who had been acquainted with Mr. St. George knew
that a mute competent man for the discharge of his duties—a
more honourable, a more public-spirited individual. as a gentle-
man of property, and a Magistrate, was not to be found in that
car any other country. He thought that the application tins his
restoration was perfectly well founded. With regard to the
Special Commission to take place in Tipperary, his Noble
Friend had slated on a former night that he was led to believe
that time would be lost by the appointment of the Special
Commission at the time trained. lie %vas sure that their Lord-
ships would be wad to learn that there woudi be no delay to
public business ; but, whereas the Special Commission issued
on the 10th of June was directed to open at Clonmel an the 28th
of Jutkis the A irsriviss would pot coannoace at iFon42 till the c,k3th

—.._.
seiJu•y. When the Government were informed by the law Offs;
cers ef the 2 own that they had under prosecution li.ose vete 32,,
they Lelieveil to be the real criminals. and that they could eroiefe6.
them, it was important that they should- not allow of any
avoidable delay. In the present circumstances of Ireland, the.
very special ty. and solemnity of the Commission was of hue.
Lion
effete in deterring a lawless and disorganised popula ,
lion from the future commission of crime. The trial also was.
removed from that part, of the country in which witnesses.'
had been intimidated from giving evidence to the truth, or 11:q.
been murdered to prevent their doing so. It had been s-it,
also that the Commission was an unprecedented job.
whom was it aj ob ? Was it fur the Judges of the land ? `Fag,
it for the law officers of the Crown? If it were supeese"
that it was a job for the benefit of those, he needenly saY
t,
that it would make no difference in point of emolument 0
either of those parties.
CHURCH OF SCOTLAND. - se
f 1
A NOBLE Loan gave notice that on Tuesday next he shorts,
'call the attention of the House to the present state o. 1"
Church of Sc'otland.
THE INCOME-TAX. .
. On the riadne of the Order of the Day for the third reading'
of the Property-Tax Bill,
The Marquess of CLANRICARDE said that.when .he Ir‘
Friday evening moved for the adjournment of the debate. r,
opsositiou to a majority of the House, he was actuated ee Yt..
by a sense of his duty to take an opportunity ..s"
stating the grounds on which he thought their Lordsh'br,',,
ought to reject the Bill. if he wished to prove. fili'' la
showing them how injurious the Bill would be to:tratie4ll.,
how repugnant to the feelings of the people, he need 4, ,7.
read to them the petitions which hail been presented tt;) ,
Houses of Parliament, horn large be-dies of ii.fluential nler
s.
chants and traders, and from the Metropolitan constiteeect
But if it was admitted that in a financial sense alone, t1.'1„,"
deed it was admitted on all sides, that an Income or a ri'4,
perty-tax vias the most objectionable of all modes of rsi.!:ilro,
a revenue, and should he resorted to only in a case of ,
treme necessity, then he would say that all objections o
plied with especial foree to the Bill before the bouse.s ot.
Noble Lord, indeed, had defended the Bill, and affirmed'
it was a good Bill, because it would raise money whee,:,„
Government wanted it. That Noble Friend of his went full.;,
and said, that the Parliament and the country were,
hasty, when they gave up so productive a tax in IN 01
( Hear and a laugh.) His Noble Friend went further for
said that he himself' when in office would have pre pose t,e
re-imposition of this tax, if he could have expected-Olt, ..,,is
country would hear it. such might hate been the. view' 0' of
Noble Friend, but he (the Marquis of Clanricarde) had-ve 0,
heard that any such views were entertained by the Gorotej
ment of Lord Grey or of Lord ;Melbourne. It had been argot
that the tax was a politic one, because the people court`,`
find out the amount of the pressure upon them. That 00
most unconstitutional argument. The only argument of fs,
Noble Friend, who on behalf of the Government brought or
ward the measure, was the plea of necessity, and that vials:
only plea on which the imposition of the tax could be joslw If
but his Noble Friend had failed in proving the necessity' ri,
that necessity had been made out, he (the Marquis of Clan
earde) would riot have opposed the measure. If the safettA,
honour of the country required the imposition of an Irle!:.*,
tax—if even it were required to relieve the springs of tad ,n,
odious as an Income-tax was, he could not have 01,1))
Nay, further, if the Government had proposed a grand:.4
complete plan of finance of which an Income-tax formed st,
he would not refuse to consider it, although he had. great' it
to looking to an Income-tax as a permanent 5,e07,1
revenue. But the Government had not made out a any
necessity. The Noble Lord had dwelt upon
necessity of equalizing our revenue and expenditurets
reforming our tariff, and on the diffictnty of finding any 6°_,;"
of revenue equally productive and efficient. The great r-1
takes pervading these arguments were-10, that the fit'" e
difficulties of the country were exaggerated; and 2d, lha4se
resources derivable from indrect taxation wet e underrate"),
(Hear, hear.) With regard. to the statement made 1,1
Noble Friend as to the expenditure and the nt cessity feet'
there was some little discrepancy. He had looked upon o's
penditure in China and Canada as a permanent one ; he `,O
Marquis of Clanricarde hoped that such would not be the air
But his Noble Friend had made but slight allusion to theLf
sources of the country. True, he had alluded to the detie-s1
occasioned by the Post-office alterations, and to'the failed'
the additional five per cent. on the taxes to make that deAeort
good, but he had omitted to state the cause of that defieleisf
—( Hear, hear.) If they bad looked to those causes st
would have afforded them something like the glimatelit
light that those deficiencies were temporary, and that Itli!si
might ultimately be removed. If those difficulties had aleir
from the moneiary difficulties of America, w hen those di'V,
ties were removed our embarrassments would cease. Ind
were dejendent on the Corn-laws they would exist as 1 d
the Corn-laws existed. If they were dependent upon a
go/
dual decline of our trade, then the tax would become a Perot'
tient one. 'I hey ought to know the opinions of the G°lo.l
ment uson that point. If ever there was a time whee, j,it'
ought to press lightly on the people, to encourage enterpelsse,
leave capital free, to leave the money of the people in tbeirpSt
to fructify, that time was the present.—( Hear.) With 170
to the second consideration, it was certainly remarkable.'
the present Ministers of the Crown should never have.'•-
vered the real character of the tariff until the present
Looking bark to the previously expressed opinions of 4.
vernment, he could n,t help thinking that they b
out of their way to create the necessity for the Income.***
would defy his Noble Friend, whenever the tariff should
before the House, to show that it was founded upon an
principle, or had been drawn up upon any one pnnciplt .
ever.—( Hear.) He preferred the new tariff to 01
quoad tariff; but he preferred the old tariff without the 'pi ii
lax to the new tariff with it. The good of the new tar's
se
not so much in the tariff itself, as in the spetches tied l'r-fi
sions which its discussions had elicited from its proposers- it/
those speeches and pro!essions, however, he thought they at
more indebted to the Budget of last year than to anything e
( Hear.) No one had ever contended that the lepersY
made the duty the greater would be your revenue; butdie
had been contended was, that if you would get rider pit?
duties, and lower differential duties, you would ineresafoe
revenue. The new tariff was founeed won the Fri ti
of prOteciive and differential duties. If .at: s'
of .distres like the present, any parties ware '
4
upon to make sacrifices, it ought to be the great inter..
the sake of which the enormous load of taxation hael4be°
on the country. If the tariff had b. en properly revieeda •
i
from creating a necessity for an Ineome.tax, the deli .
revenue might have been in a great measure made uP ,
revision. lie now came to the third argument -ufsblie
, Friend—namely, the impossibility of raising the.reVe
any other means. His Noble Friend had conjured up Is)
shadows, for the purpese of d.spereing them. He •hadf ,'
ever, touched bur lightly uson some articles, such Ls otsse
assessed:axes. He (the Marquis of Clanricarde) was ca)l7,
to find the Government a budget, hut, since the peace, t ,hi
three millions of taxes had been repealed, exclus.ve of tb,
perty tax. It would not show that !hero was no way of ,0•0:
a revenue, without having recourse to an Income-o%i eir:
that such and such a tax could not be irni wed. TO 'otijr.
Lord opposite, in 1819. had increased the taxes by thre,:fr,
lions annually, without imposing a property-tat; and to 'La!,
that been from pressing on our resources, that that Nob! ",
successor, ie 1822, had' taken off four millions. That T, V
that the resources of the country bad not been' exhausteeto'olflo
on the present occasion, the Noble Lord had said !oils
on the subject, which he ought to have done. It. was stl4 fr,
say that no means of taxation could he deviied to 014 pi
two millions and a hat to three millions of money i,lij
)ears, without having rearm se to an Income-tax.—"t
Therefore his Noble Friend had completely failed in Ist 4
ing the necessity of the case. He admitted, however; t. '

GZvernment plin of finance must be looked at as a o'n'e
as a whole, he said that the relief they proposed for t,
tresses of the country, when, compared with thosO
was ab.urd, ridiculous, and contemptible. The first!
did, having a deficiency of three millions, was to
600,000/. of timber duties. The 'eduction as goild
but it was not to be accepted as a compensation
I. come-tax. Bi,sideti, it maintained the differential,
favour of the Canadaa, anti gave you only bad tiro,
It would not encourage the ialtic trade at all. If
prosperous, and houses were building, this change
of consequence; but at a moment when houses vier'
into decay, and the only houses the industrious cle
look to were the poor-houses, it was mockery to talk
the relief to be derived from a lowering of the timber
The Government had also reduced the duty on co
taken abstractedly was a good thing, but it was pt"
at too dear a rate to have to pay an Income-tax
would have been an infinitely greater boon to the
have reduced the duty on sugar. and it would have le(
crease in the coffee duties by promoting an increased
tion of coffee. Last year the great argument against
ing the duty on foreign sugar was, that it would
courage slavery ; but the argument was now ~teen
why should they admit slave-grown coffee ? The
venue given up was only 170,0001., and surely that:
no excuse for an Income-tax. It appeared to hill)
Government had only touched the tariff to he-
proposing an Income-tax, but they never state
to get rid of it. It appeared that they only
surplus of half a million to enable them to earl'
with foreign Governments. New, he shoal?
what negotiations any such surplus would be
was every reason to believe the surplus would
Noble Duke said it would be applied
of other taxes. If such were the

earth was this tax to be got rid o
It was mere delusion to say this tax would eel
and if it did not, it would become the regula,
of the country. He did not think the peoph
it, and if tht-v did not, and the surplus was
Auction of other taxes, how could they malt
of the country without imposing other taxes,
range the commerce of the country ? Irelar
athittionat charge of 400,0001. a year, and i
have this permanently, Ireland would be vu
would be much better for Ireland to pay (In
three years than to have this permanent annul

year imposed on her. Let their Lorthhips
mass of injustice this Bill was in evfry way
the Comniissioners were most tyrannical, and
with tree government.—(Hear, hear.) It
so,,s in trade were to make a ~tatement of Oma
fir the last three years. The man whose trade

would bo pressed down to the earth by the
rising man would not pay one quarter of
Surely a measure of such monstrous inju•til
pass into law. It was somewhat remarkable
Duke en the cross bench had said that this

liament, and that they would take care that •
:boa.' pay attention to it ; and it certainly dtO
landed interest in this Rill had taken good care 0'
tAt
the exp* use of the other etas,. es of the communitY'AVA 4- 1
The Duke of RICHMOND had made no otifbilioilL
during the present session; he might have said.ll°_,;,. the
sort last res,ion, hut after what had occurred (10„.."4010w.'",e,S
session, he never could have said that the ur ,11;
any attention to the landed interest.
~,nbearrite
fhe Marquis of CL AN R ICA RDE was gls",,to'" •
fallen from the Noble Duke, and in some roe— 141frd
him in opinion. 141%04
The Duke of RICHMOND— CertainlYP,A'n-e" have 'O,
attention to the landed intere,t, or they wou'",-ut
the new corn law and the tariff.—( A laugh.) icaP"-Atet'll
The Marquis of CLAN RICA RDE would r The: *#PO
statements which had be,n made on the subicut' tithraii
the income of land was, 82,795,0004, includio4'
ought to t,e on the other side. The inc,1429,041,0117 100'1
trades and professions. was estimated at 1' 1,1410,:o
duty proposed to be raised from the former IP/4. 1111.0 v
from the latter, '2,470,812/. ; so that•ons' Pl'ed".lo
income &tired from trades and professli., derivonOt,
than double of what was paid by 82,7960.? not '''°,.„'lo:ll.7j
land. Was that fair? Was it just ? %V"v W
„I pe' Ot
(1
favour of the land ? It w s a most ,ng'ruro had
1,,;40.1•Til
to introduce into taxation, that in, taxl4 'had
rit Ad f tbe-mo'
exempt property nit to a certain .mou- • f °
the Goven.rnunt had taken care of their
jar of
Liito,t4s,o
interest, but by this new and dangerous rt.
eL:rthe :1:.0
t(Ghhoeivyeeahrrn,amthl
eetanartk..)en cHaerecatajecttehdriarto,,gth,ethrprfritenntict.ecirliatglAil;
.n too t four .4 Pr
It was most impolitic: SOUR thee i'Lijr,
inopportune in time. The Governraeni_oity,lPso")ll
in the easiest way, out of a financial diiof our 114,160. ..4,0
any measures to check the growing dcelin°i4
'
or to remove the radical calves of our fin_a_la a go
conclusion he moved that the Bill be r"
day three months. SPlei't '1.1041'1111
'fhe Earl of 'WICKLOW
Gbeogygenelizitintetotobf:.loncfr::::4°
never intended to accuse the
sultirg Ireland by not "extending al° Lon
be had said was that • he:regrettgld wr. - •

;however,,,tl/11.
at as a wbh,
posed for "P'
.h those rli,„iii
The Srst,tto7
A
, was t" lily
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iipensatio° de
differential. Lie
bad tiohe_Ar
all. If trew .
change 0 ,
3ouses wer%. 1
'..rious clashtio4
'Y to talk to 0,
P the titobe,,,,,r ;,,
i
sty on caioeu— if
t was p°
fug
,me-tax.
nto the .
d have lea tQi.
increased
,1
against I°A, 0
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•ely that .01701,
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