The Sun.
London, England, 1842-03-12 00:00:00

with this country, I think Ireland ought to bear a fair
proportion of that impost which I am about to levy on
this country.—(Hear, hear.) But if I find the means of
raising from Ireland anything of an equivalent to
the amount of that which Ireland. might be expected
to contribute under the property tax, I should certainly
not be reluctant to raise that tax by other means. Now
I think I can suggest a mode by which Ireland can con-
tribute towards this impost, without any serious injury.
—(Laughter, and confusion at the Bar.) I can assure
Hon. Gentlemen that I still have a very extensive
field to travel over, and if they will permit me to pro-
ceed with as little interruption as possible, I shall tres-
pass upon the House for a much shorter period.—(Hear,
hear.) I can, as I already stated, raise a fund in Ireland
very nearly equivalent to the property tax, perfectly
consistent with her interest, and without imposing
any serious burthen upon that country. What I pro-
pose to do is this :—I propose to levy a duty of ls. a
gallon upon spirits in Ireland ; and I do affirm, that to
the Irish people, and to Ireland itself, that will be of
great advantage, and that a considerable revenue
may . be derived by that means, not only with-
out inflicting the slightest injury upon Ireland, but
that it will be a positive advantage. I must first
shoitly call the attention of the House to the state of
Ireland as compared with England and Scotland.
In England there is a deity of 75.-10 d. a gallon upon
spirits ; in Scotland there is a duty of 3s. 10d. a gallon
upon spirits ; in Ireland the .duty is only 2s. Bd. a gallon.
Now if it was possible to equalise the spirit duties in the
three countries a great advantage would be
derived, particularly with respect to Ireland. It
would be of the utmost advantage to place all articles
of produce, of the three countries, which are the
constituent branches of this great empire upon pre-
cisely the same footing, and to do away with all
the system of duty, and drawbacks which are
so prejudicial to immense establishments, and
great frauds in the three kingdoms ; and so far
from Ireland suffering any disadvantage from increasing
the duty upon spirits there, as I propose to do, the di-
minished rate of duty upon that article in Ireland, as com-
pared with England and Scotland,is %decided disadvantage.
Sir, as I said before, the duty on spirits in Ire-
land is 2s Bd. per gallon. In Scotland it is
3s: Bd. Now what is the consequence ? The Scotch
distiller, who exports spirits into Ireland in bond,
pays 9s. Bd. duty when he chooses to take it out. The
Irish distiller has no such advantage, and the practical
result has been that Ireland receives a large supply
of spirits from Scotland, and sends no quantity
whatever to that country.—(Hear, hear.) Sir, I could
give -no stronger proof of the evil that arises from
having different rates of duty in the three
countries. Ireland seems . upon a superficial view,
of the matter to have an advantage from
the drawback upon malt. But it is no such thing. The
Scotch distiller has no drawback upon* malt in England.
But when he sends to Ireland,he has a drawback of Bd.
in the gallon. That again tells injuriously upon
Irish distillers, and he would himself derive a positive
advantage from the equalisation of the duty between
Ireland and Scotland. It is important, however,
to ascertain how much revenue we can expect
to obtain from this increase ? No one will deny that the
consumption of spirits is a fair subject for taxation,
and that a duty on spirits will encourage the
consumption of other articles of Excise taxation. The
consumption of Irish spirits last year was 6,500,000
gallons. The consumption of spirits in that country
had decreased exceedingly from the sth of July, 1839,
to the sth of July, 1840, and the people, with a sur-
prising and extraordinary constancy, continued to ab-
stain according to their pledge.—(Hear, hear, and
cheers.) But Sir, I am sorry to say, it appears
that the observance of the temperance pledge
is in some districts relaxing ; far from that or from some
(aier cause there has been an increase in the consump-
tion of spirits from the sth of July, 1841, to the present
time. I have inquired minutely as to the probable effect
of one shilling additional, and I am convinced that
it did not encourage illicit distillation, nor dis-
tress the Irish distiller, as it would only help
to bring him on a level with the Scotch
The other source, from which I wish to derive some income
from Ireland, leaking, with the former, an equivalent fur
that which I might hope to raise_ from a property Lai,
is a source perfectly legitimate, and in its operation will,
to a certain extent, fall upon property. I propose, in
respect to the great mass of articles, particularly in re-
spect to all those which are connected with property, to
equalise the stamp duties in Ireland with the stamp
duties in this country. At present they are the same in
each-counew up:et newspapers, upon marine insurances,
upon protests, and upon foreign bills of exchange.. I pro-
pose, however, not in all cases to increaso •the stamp
duties.—(Hear.) I propose to make no addition to
the rate of duty in Ireland upon advertisements, or upon
leaSes which are just falling in. I propose to reduce the
duty upon charter parties in every part of the United
Kingdom from 355. to ss. I propose to reduce the du-
ties upon bills of lading in Great Britain and Ireland
from 3s. to Gd. I propose to increase in Ireland to the
English level those stamp duties which affect property,
and which may be considered a contribution from Ireland
equivalent to a contribution on account of property. I
. _

calculate the produce in Ireland on account Of the equali-
sation of the stamp duties, at 160,0001. Adding 160,0001.
for the stamp duties to 250,0001. to be derived from
spirits, you have the increased revenue from Ireland
amounting to 410,000/. ; and I have the firmest convic-
tiun that I shall thus be imposing a wiser and better im-
post under present circumstances, than if I attempted to
devise a new duty, or to impose a property tax.
At the same time with respect to absentees from Ire-
T
-the-property VAX payable in Englanu. vv Mist living in
their native country, these persons may avail themselves
of the state of the law in this respect in that country ;
but whilst residing in this country without any call of
public duty, I think their income ought to be subject to
the tax levied in this country. Sir, there is one other
duty which I mean to impose. At present there is a duty
imposed by the law of 4s. per ton upon coal exported in
foreign ships. At the time that duty was imposed the
policy of the law was, of course, to obtain revenue. But
there is no duty imposed on coal exported in British
ships. Now the operation of the reciprocity treaty has
been to exempt foreign ships from payment of duties which
it was originally contemplated should be paid on the
export of coal. I must say ,I cannot conceive there is
any more legitimate article on which to impose a duty
than upon coal exported from this country— (I speak of
a reasonabie and just tax)—on an article produced in this
country—an article which is a necessary element ofmanu-
factures, contributing by its export to increase the
competition with our own manufactures ; on such an
article I think it is just to raise a reasonable amount
of duty. It is important to consider the rapid in-
crease in the quantity of coal exported from this
country. In the year 1831, the quantity of coal ex-
ported amounted to 356,000 tons, and the duty received
was 50,0001 In 1833 the quantity exported was
448,000 tons ; the duty received was 64,710/.
In 1839, the quantity of coal exported amounted
to no less than 1,192,000 tots. In 1840, the
quantity was 1,307,000 tons, but instead of
realising an income of 64,0001 from the tax, as in the
year 1833, the total amount received was only 6,9001.
I don't propose to increase the duty. I will not attempt
to prohibit the export of coal, but I propose that the duty
which it was intended to levy on foreign ships, shall be
really levied—that the duty of 4s. per ton, the original
amount of duty shall be levied on coal exported from
this country, whether in British or foreign ships.
If the duty shall be paid on the same number of tons, I
shall have an income from this, I think, perfectly legi-
timate source, of 200,000/.—(Hear, hear)—not an incon-
siderable increase or revenue, and operating, too, as very
few taxes do, as an encouragement to native industry
and domestic comforts.--(Hear.) Now here, Sir, having
stated to the House all the new taxes I mean to impose,
it may be convenient that I should re" iew the aggregate
amount.—(Hear, hear.) Of course lam speaking of
what I propose for the year ending the sth of April,
1843, for I propose the new taxes shall operate from the
sth of April, 1842. I calculate (but there is one exemp-
tion which I must make, and to which it is necessary that
the House should give its sanction at the earliest possible
period in a Committee of Ways and Means), I cal-
culate that I shall have from the income tax
3,700,0001. am dealing only with aggregates—
from the stamp duties in Ireland 160,0004 ; from
spirits in Ireland 250,000/. ; from the duty on
the exports of coal 200.0001.—making on the
whole an amount of revenue, receivable from new im-
posts, of 4,380,0001. From this increase of revenue, from
this aggregate of 4,380,000/. I have to deduct the estimated
deficiency of expenditure for which I must provide by
actual vote in the House, and which amount is
2,570,000/., leaving a surplus, in round numbers,
of about 1,800,0001. But the House will bear in
mind that this deficiency arises in the vote for the
year, and that I have to add to it an excess of
expenditure on account of the expedition to
China, and which cannot bo less than 800,0001.
Whatever addition the position of affairs in India may
require us to adopt during the present year will also
operate as a deduction from that estimate ; but
for the present, with these reservations anti
snbject to these deductions, I think I can calcu-
late upon a surplus of 1,800,0001., after allowing for
the excess of expense on account of the actual votes.
But having that excess, in what manner do
i
wo propose to apply t ? I propose to apply it—or at
least a considerable portion of it—in the manner which
I conceive would be most conducive to the general inter-
est of the country, and most consistent with the
public feeling and opinion, by making a great im-
provement -in the commercial regulation of the cowl-
try.—,(Hear, hear.) I propose, in addition to that im-
provement in our commercial regulations, to make an
abatement of the duty on some of the great articles of
consumption. Sir, I look at the tariff, and I find
that it comprises not less than one thousand two
hundred different articles subject to a vary-
ing rate of duty. Sir, during that interval
which I have required for inquiring into the condition
of the country, I can say that each individual article of
the national tariff has been the subject of careful conside-
ration. In the case of each article we have attempted
as well as we could to determine what is the proportion
of the duty in each case to the average price of the ar •
tide, for the purpose of ascertaining
to what extent
it might be desirable to make reduction in any par-
ticular duty. Sir, the measure which we shall
propose will include, in its general principle, a complete
review of those various articles, and a general alteration
in the duty on them. The measure will proceed upon
two principles--observe, I am speaking now of general
results, and not of particular details—the measure
will proceed in its general principle, upon the ground,
first of altering prohibition in every case, and relaxing
all duties of a prohibitory nature—(hear, hear.)—
and secondly, upon the ground of reducing the duty
upon the raw material to a very considerable ex-
tent. In some cases, I shall propose to retain a
merely nominal duty, for the purpose of statistical
information rather than with any view to revenue.
In no case, or scarcely in any case, shall I
propose to maintain a duty upon the raw ma-