The Sun.
London, England, 1842-04-30 00:00:00

motion of the Hon. and Learned Member fur Bath. In the.
present circumstances of the events jt was running a great risk
of shutting out the Government from resources which could be
retorted to in • times of rianger. In -a time of diffi-
culty and danger, a tax like this would be le
last.resort.- If they now had recourse to it, whatAtild be their-
means of raising revenue in a tinteof real difficulty. In 1803,.
Mr. Addington proposed exemptions of trades and professions,.
similar to those proposed by his hon. and Learned Friend'
the Member for Bath. On that occasion Mr. Pitt said that
the House ought tot to encourage one mode of empioying ca-
pital in preference to another. Men employed capital in va-
,;at
rious pursuits, according to their various tastes. The object „ith
of the exemption at that time proposed was not so large as that e.,h
which his Hon Friend, the Member for Bath, recommended.
Those principles were held by both sides of the Houseeisy Mr.
Fox, as wed as by Mr. Pitt; both contended that hoseever
just and legal it might be to tax the funds in common with aIL
all income, the instant any exceptions were permitted, it. _
became illegal and unjust. He did not deny that there were,
hardships, but it was wrong to suppose that the fundholder was
always an opulent man. They might as well attempt to wash
a blackarnoonr white, as to make an income-tax a fair end
equal tax, and that was the reason he had opposed it ; lent the
House having sanctioned the principle, he could not, for one,
senction any exemption, convinced as he was that if any
exemption were admitted, they must end by giving it up
altogether. •
Sir ROBERT INGLIS, anxious as he was that tile Right
Hon. Gentleman should review one portion of his weasnree
could not concur in the principle on which the ion. and
Learned Member for Bath advocated his motion. The Han.
and Learned Gentleman's motion went to relieve one class only.'
His (Sir R. Inglis's) proposition went to the relief of, the
poor of all classes. He was desirous to begin' with
the sum of 150/., as the amount at which taxation should com-
mence. If he were to bring forward his proposition as aevub-
etantial motion, he felt he should do so with some prospect of
success. He was not desirous of . embarrassing the Wight
Hon. Baronet; but he felt that it would take away a litige
portion of the unpopularity from this tax, if his Right H on.
.Friend would accede to his proposition. One of the letter sto
which he had already adverted, stated that the income of the
writer was 1551. a year ; that he had a family of thirteen clad-
th en ; that he was seventy-eight years of age ; that five of ;his
children were dependent upon him ; but he slated that hl' thought
the reduction in the tariff would compensate him for his. charge
to the Inteerne.tax. The pressure of taxation was most se eerely
telt by those who seldom tasted butcher's meat. There share
individuals veht hail no luxuries ; there were persons whonr the
butler's of Hon. Gentlemen would consider had not necessaries.
It was to the pourer classes that the boon of the tariff would
more immediately epply. Notwithstanding that this coun try
was mote aristocratical than any other, yet there was a gr eat
subdivision of property. He considered that the Income- tax
would press heavily on the man of 2001„ and he hoped his
Right Hon. Friend would take the subject into his conside.ra-
time He ( Sir 11. H. Inglis) thought that the man of 200/-
should be only charged upen the surplus 50i., and 2501. of 'the
surplus 1001. He hoped the Right Hon. Baronet would arT,opt
this coarse, as he ( Sir R. kire Inglis) believed it would relieve
the tax from any unpopolarity• it might otherwise gain. fle
would not make a substantive :notion, as he did not wish to
embarrass his Right Hon. Fri.sr.d. He merely threw out
out as a suggestion, and if it were eadopted by the Right 'Hon.
Baronet, he should feel extremely gra,.'eful to him. •
Mr. V. SMITH would not enter into' the question the Hon.
Baronet had introduced. if he made a stehetantive motion, he
(Mr. Smith) should have an opportunity Of considering the
subject, and perhaps of giving it his support, if he was at all .
wilting to accept it. He (Mr. Smith) rejoiced ex-
tremely that this question had been raised 'IV the Hon.
Member for Bath on that occasion ; first, eveausa he
thought that of all the debates that had taken plat.'? on that
subject this one was the most damaging to the Incieene-taxe
and, .secondly, becanse he could not agree with Horn, urable
Gentlemen, who said that they were not to consider the mea-
sure in detail, but consider it as a whole. He (Mr. St pith)'
considered it to be their duty to endeavour, as much as pis ashler
to mitigate the evils of the Bill. He must sae- that-
it appeared to him to be. no answer whatever to the proposition
• of the Hum. Member for Bath, that because there were siher
injus.ices in the Bill, that therefore they were not to eons idea
that one. Ihe Hon. Member for Bath had proposed an a 'al
remedy to this evil, and it' any other Hon. Member co ail*
propose' as easy a remedy for another evil, he (I'
Smith) was prepared to give him his support. re
(Mr. Smith) could not agree with the Hon. Member fee,
'Taunton, that this was entirely a war tax. He (Mr. Smi o'7
• believed that if this country were engaged in an European v raft
that the country would find other resources, even for that, t has
an Income-tax. The Right Hon. the Chancellor of the -Ea'
chequer said that the 'injustice complained of by the Flehi?'
Member Tor Bath, would apply equally to fixed incoete., *le
this, he (Mr. Smith) now purposed to give a distinct dorlial*
'the Right lion. Alember for Taunton had quoted the laniguagei
of Mr. I'itt as his argument, but he (Mr: Smith
not think the argument applicable to the present ease.
Pitt told them that there was no excuse of a violation of pu'te\u‘
faith in taxing the funds, but that of taxing all income equs
But this was at a time when there was thegreatest need of the
tax. In conclusion, he must say that when the Hon. Mew ter
for Bath said that thiS was a bold and a comprehensive In ir
sure that he (Mr. Smith) did not see the boldness of it, a
proposed to exempt a third portion of the British Isles, and ht`
did not see that it was comprehensive, as, according to ill 6
showing of the Hon. Member for Bath, a very small sum
raised by an immense inconvenience to the whole native. d
Sir ROBERT PEEL said he was rather surprised to fin
the Hon. Gentleman who had spoken last intended to vote
with the Hon. Meinber for Bath. The Hon. Gentleihaa
argued that there was a difference between trade and p
fessions, and that there;was an injustice with respectici 'Or e'
fessions and trade in being taxed in the same rate as rest Pte.-
perty. The lion. Gentleman had founded his argument 011
the difficulty attending this tax. Difficulty there would be
in any case, therefore it was quite clear that the 1i He
Gentleman could not support the Hon. Member for Bath.
(Sir Robert Peci)' thought it was highly deeirable to eow
flue themselves simply to the matter before the Flour;
viz., whether it was just—assuming the principle upon which
the House had determined to act, viz., to raise the deli to,
ie the revenue by a tax or income—whether it was fittings;
make a distinction according to the sources of inceemehl.hht
would make
.one or two observations on the vote the * lath
Hon. Gentleman (Mr. Labouchere) intended to give .0",
ase
. question. He (Mr. Labouchere) assumed for the sake moot
gument, that it was right, in imposing an Income-taah 'we
you ought to make a difference in the sources of inc esee-''s3
understood). He ( Sir It. Peel) retained his opinion- 'hit t
Lad to raise three IDi:lions and a half, or four miliions, under
present circumstances of the country, that there was u 0 raea
sure by which that sum could be raised with less into river
ence and embarrassment to the community than by a Pro'
perty-tax, and its far from the discussions which had tskr,
m
place having affected the conclusion which he had prey:
tit
drawn, he:believed that no easur e would be attendel 'si
s.ah
less injustice than that would. The Right Hon. Gentlehib,
had quoted from a work written by Mani nth
This motion referred to those propositions to which the Len
Gentleman referred, for the purpose of showing that a taiehrhth
income was more just to all classes, and more particitiarlht.
the consuming classes of the . country, than taxes on e tit: if
tore or any ether tax; and he (Sir R. Peel) must say I" the-
fen had attempted to increase the window-tax, or the i
tax, or the assessed taxes, the peculiar class which wotllo , s be
been mainly subject to the burdens of those taxes aoul Lthe
those who derived their income from professional pursuits; 'lite
he would say that this tax was preferable to those best Rai
wealthy man, who could withdraw himself from the countrYhathee
escape those taxes, but with regard to an Income-tax, wuhoile•
he retired or no lie could not escape from its operation,
_votte.•
that single exception, he ( Sir R. Peel) expressed his 0° ore,
rence in the optmons of the Hon. Gentleman, and he was on,
whether the Hon. Gentleman took the popular or the y
pular course,,there was no man in that House who adopts had
course with more constahntious motives. Such conduct ;1.,
marked the whole of the Hon. Gentleman's life.--(athe
hear. ) He would now address himself to the argument '1; hos
Hon. and Learned Gentleman, He spoke very warmly ,got
great responsibility edicts was to devolve upon him (Sir I:eh eV
reel) personally for the decision to which the House e •be
come. He (Sir R. Peel) could .a..sure him that whel_thile
had come to a conalusion on any particular
.e 7, hop
he was perfectly prepared to bear a 2.1 the responn eta
The Hon. and Learned Gentleman agreed With him ''art
Income-tax, subject to modifications, was on the whi°eie fie
most just tax that could be imposed. The Hon. atide'7 Ors
Gentleman made a proposition fur the exemption 'Nth, e.!‘?l
• classes, but he did not p. opose to remedy any one ht i its ~rl,
to which this tax was subject in consequence of its idel%'n'teir';
character. The inquisition into incomes derived freg had: th
sions or trades must be the same, whether they levieo;3etliv
lot, in the pound. For the purpose of levying small sir ettluac'
inquiaition would be just the same as for thvying large ess'
and no pert of the objection to this tax in that reshe',,en:
• remedied by his proposal. His proposal simply. eas tu_a.,
tain incomes derived in a certain way should be in port,eh
from the Income-lax. He ( Sir R. Peel) objected to ihu;,
position,. because he believed that the plan proposed
by tof
(government was much less objectionable „sae
He (Sir R. Peel) postponed to levy a tax on the w7iht.:3r,
the income of this coutary to supply the deficiette_l
ip
revenue, but at the same time to make en abateniehoht2l,!,
cost of articles of consumption, in the hope of besleosmaell."o;
classes of the cemmuuity, more particularly. °f .00'1 ed
those of whom the Honourable and Learned Gentleins',oo
advocate.--(Hear.) The other night the Honoirho-Cel'e
Learned Gentleman appeared to admit the justice ot icohtto
R. Peel's) proposal ; but if any distinction whateverroy
0,0
made, it ought to be on account of the pennant' . real is :°O.
tenure ; and when he went on to show the differencer°_lthe-
perty, with rtopect to the permanency of the teenhietent a
of
Gentleman appeared t 3 agree with him, but h u_etieney"'is6
now ; he would not now look at the Oer"'whha th'he
the tenure, but he said now that he ehteht "Ls.
the Income-tax, but lie would partially 8. tf% r;11
who derived thir incomes from professionse e%ri,
The Government proposed, to levy 7d.
prinopi..t.uhe_,.:f.hiTshile "
e
lands, tenements, and hereditament; in Great arita,lu 'of 511 e„e'hrese
Gentleman said, that he would take the
in fee simple, and he would compare /he va!Teee. Geeha to
with the professional man's income ; but the L_Thhe >A their
was not at liberty to- do that. He •huan selif a" life'
the owners of fee simple, " you `'ehoee
echhea4u
estate for twice the value for which the Jo h, G
hat your
interest could sell his." Not at all ;,advit_hitsethkuoPfu:,utitteehiitie.W:.::::retaoTotol
did not apply this test, but be said, e no oh' eiect to ao teal
interest in landed property, you all shall be sahe:t reel' date
able and equalised contribution." He (Sir lie`-ht 7a•feroce
subjected sums of estate and fee-simple to a taiany, ;Co 01°
pps,toro.
held his property at the will of his landlord—, whose I „tore
months' notice, no t' n
hiutotinhtmelit
tit
:lett iebaher ho,tarudhr subjectedsedproouite r
atyt
;tsl iixne
imtye,onbnae‘n.
bt
depended on the vicissitudes of the. seasantvw ee the ; et,i,
in his property at all—not half such a tenure
071 the d,
_or,
ttphiecalra,wyherc,ara.hn)edarlz_staahtide, You shall PaY the 1.i0•
,the roaft et
hoef hbuuld obf e ts,ihT,.!eliutebtoteut
annuities, they had determined that he
thea man who
oPuayesti7odn., tinhat.lo 'be subjectet•°ere a esi
of annuity in an assurance office shout,
re
__,s te.n
wire what
"ide in the pound. If the Hon. Gen;t e
_t_eati` anei Then
One, he should have to go into the tnterettes• x .Ttinh
was the difference in the value of the,
_fWce, withou er
all
Pay
haTdhesoaLl"s
he was about to subject the liolclers,°':. n the pen , to 19-7
—( Hear, hear)—to the payment oi to reili
t cause
was about. a tho
holding offices during pleasure he
once tt letY
a . from t,
o in the pound. If the judging las
• prevail, he should think,
those Velies 1 ose v'tia
were to s late years, that hter.) Ail " various
experience co
..(Cheers and laug
v.c_ and she wain!.
yetweleet.erntiece,
ewe
daloted, their abilities to a
la; on to pay • Take the h sell-
in
a,nrceliteahv-.lsi_tueliltehho. halfa-)Pay'
t
"I•Psuhrtaa,el °oft
pay, and it was propos d deriv
rtc;v7lllddat:seretnixeiensilts't;o:e mutt" Puct:ietiwilr:doed _7li_frzw,
their
they
alum triillit.eal4lll;n iaV4°liiefet.tnY.eocrottiethi
Reduce
g htl ce,t)
that
if
in 11., on the amount o
to held Plus-,-
did subject income o
with Oa a-year, w,' a, tithes. 150,
subjected clergymen w
character such h ham:, a,
subjected tit
ss
rY
doubt of a permanent
short_if they 514
..0_ a
dons in the public sefrtvhies-k.
rtie
to a tax of 7d. t
wiiich they sublthatet there l
u '
different instances
the P t„ .01
whose . tenure
cling with them a
more of justice in sub} .neo
en
i me from trade,
,st.'i't•rh;
was
he sh:e altibi ewnicntuil
raver'
vt-sl
r.tYs:c-uar_eiLly,af
t.'..ey •IT be eae pt,
v.hoir g
t.
2 111).1
Oa' amount of dut/
tmoenannzei,qiuhailayrawtheoofdpc:iti.i.nir4i,.bhui.tieo.7l:ebTeteal:el:
.;,at
ml,
rr• the
amidfaccil tshiens,pelecl,aislsees:oura
ta4.— if they al ow e