The Sun.
London, England, 1842-03-19 00:00:00

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i

fromol
11110,0r,' the itnpeetttion of corn, it would have been j
%111„„7! The Right Hon. Gentleman opposite said, in
easetw..,?...t if they had imposed that fixed duty on corn, the
tiodu„.7ltihave been that the revenue stated would have been
tieteitTtsjAuelietyietdeothull.sdwnao,lthhaeveeorierleieelttesdnst,h,eerpgeoivpelen.He (Lord..
IX • Gend by the Rieht
, ow tea, bean to his ( Lord Howic,s's) Right Hon. Friend.
that si,`l hought the Right Hen. Gentleman who used
eretlairtoent must have laughed to himself at the extreme
ec,,t ,of his hearers,—asauohter.) The Right Hon. Ba-
kectite taunted them (the Opposition) on that side the
aloes, icisp. a want of power with which they argued that corn-
i.....` RiSSIDn' Tha Right Hon. Baronet said the Bs. duty raised
i 7) 41,2 f the article, therefore the consumption became
tile cee.. exPeeted revenue failed. But how did this apply
nub' "Stun. i •s •.
lek a stinting tittles on corn. He believed it was a
Is,e4tile opinion, that if the Bs. duty had been adopted last
1111.14,
.1411. ';:a of Corn woula have been considerably less. He
Oteasjointo battles alread fought ; but from the result
sae 'ogres he found that if therehad been a fixed duty of
11/.ll4‘rthirsrid•sett. I would have ben less to the consumer than
lalt RA- luas'ng scale. This being the case, the answer of the
ZeldaiiAtientleman. was totally misapplied, for while there
,sselat ' wen less burdens upon the consumer, the revenue
ate h•s4l:ae heen increased. Ile asked those gentlemen who,
tit cself,Werc anxious for the welfare of the landed interest
IttileCdthrra serious] to consider themselves whether they
tiilaat t°' e°l'''ineed that). they had made a good bargain fur
°tft thus", Maintaining a sliding scale, and in consequence
scts-k„ueiternlination subject themselves to an ineome
tsn's Its cheers,) He asked them if, when they came
111.% 61148Ptheir.001111t8 to consider whether they would
"114 the sliding scale after all rather expensive?—
en
.1 .
, .fre Intl cheers.) But after what had passed in that
klilt.
0,1 - la" Willing to admit that they must not now look to
)"In' 1° increase of revenue. The Right Hon. Baronet
tiro ed m,
rzioi a' former evening that it was in vain to look for
,i,,ectior, revenue by a reduction of duty. He said that
cigtetrile rotsdettoietsbin many ' stances was attended with con-
in
although there was an increase
11:4, asititent andethretrenneY years elapsed before the revenue
sorrta-„airrtl „tits former state. He ( Lord Howick) entirely
~ba.141 6-s!", the Right Hon. Baronet. As_ had been ob-
,„_..`tioa lsgon Friend the Member for Portsmouth, the
ttltireatc ills; Pasrenet was dealing with shadows. He first
ea 4 ltree !'aelny and then destroyed him. Was there any
vecte;:ired‘ Zit; n'sa between the principle of seeking revenue by
lea -1 t 'ao of duty, and the principle of eat/a-
t:et lea of 4 . increase the revenue by
Now, reduction not
erst:tercri 'et/ but of differential duties? what was
ita,sl4o es-91.1. of this? They cou'd import anygiven article
ch-ta 'alfiszttlitries, and they psid duty upon that country
:`-„._ reed it could be obtained the cheapest; the conse-
lic' the price was raised to the consumer, although. no
44 iliti,a'u Isrough, into the Exchequer,. If they remated
lie, !tapas° the other hand the cone quence was, that a
"eltars into the Exchequer which at the same time re-
Misss •tese_asnitner. He would take, for instance, sugar, and
As 74 ' " present rate of duties and the system with that
'sl4lll,
ist talf, Proposed iast year. He washnot quest to argue
tripe °I that change—that was another on. The
ts signjejes,4p sugar was at that moment a prohibition,' ex-
SitLls. fospees rote to an exorbitant amount; but at other
Sugar came in at
t,.jht tt'g4i sugar was excluded.
R 4 oeek. -4s. per cwt., and the proposal of last year
sralts's is it 1.0-eiga sugar at a duSy of 3135. Now, ,what
cif'ss, ichgeeessary effect of this? In the first place, every cwt.
ch.•'?i.is,..4l_,garintroduced was a positive increase to the revenve
11711tac7"/ besides this, it had a tendency to increase con-
-114400.,,,and still further, increase the
Right Mem-
iqttai,Zinuouuth calc.ulatoerdtetdo,bheerte
waeas-earalege increase—sup- i
'great increase to
Stitrtellneu,e and nth was
imported,
of the country, while the con-
,-sirtt,,, s-4,14e articlee receivedenn it at a lower price. Therefore,
;''ai'kin"e., inerease of consumption was concerned, measures
""hect_Produced a diminution ot taxation ; and, on the
Vne inc so far as the revenue was concerned, there was a
es 7 oe 0. ase. The Hon. aronet had told them that the
P u'e had been reduced—there had been no increased
5,,• t.oseess,„
ass! is saemption. But there was no protection reduced
Athellerehlerttiftlue., ,thTehriesforreematrhke public was not benefited
applied to coffee and tobacco
srt4t,,_trhe *pea: °lse exception ; but it did singularly enough happen
Il7riec-hight Hon. Baronet, in stating the articles upon which
sktras,-ta bad be. Made by reducing the duty with a view
istilsittedess;hrt tuthreenvenue, that in making that statement he
e pe t to one article the experiment had
Nsseniceessful. What wase that article? If he mistook not it
tlit -tn. i, • a
So.teclunt. e Right Hon. Baronet stated,that with regard to rum
Lilt off I,e° of the slaty was not attended with an immediaten
s,..esis,!" ot the revenue; but, on the contrary, there was a
ill cn" To be s r it was, and why. Because on rum,
° ssta,m only, neC all the' articles to which the Right
Lat:tatitc.'" Baroneto had referred, he was dealing with a
Tisli': duty ,—(Hear.) He was dealing with a diffe-
l'es,;4l,t3' ; Tor this duty on rum was, in effect
to ighal duty in comparison with that raised on British
is. telt the consumption pLtion of the country. Therefore, as far
es,‘-"ratictCetion in the differential duty on rum was concerned,.
Ztetasstlded with that very effect which they (the Oppositson)
satalytn-s' 'would result. Now this principle would equallyl
Old be
He would not say that the measure proposed ast
OKI as I right one or not, but he would say that that principle
Zdoe-haPPlted. The Right Hon. Gentleman who had just
LS.thep...' " said that the proposers of the change only calculated
1,1 li7e of '700,000/., and yet he said that with no alcra-
i'sksOltl:'"er that increase hadbeeivnipar.oesytiyisdG.
ovie'orntmhaetnta,rgati.ad-t
t (Lord Howick) would make the same answer. ashe di
1,41,_ k7ebitt He did not care what they had received. He
Ip4s-tc,"'"tg to do with the estimates they made as to the con-
31e ',I-4°f the country. He took his stand on the broad prkm-t
Satll'ss!ti said that if foreign sugar could come into the rcare
Itial,rifferential duty in favour of British sugar of 50 per cent.re
Ittfefe led them to say that if those differential dutiesh wonesruemer:
. le ;11,'ould increase the revenue and relieve the
Ai, eY could thus increase the
tax.—(
ewnere bound
(Cheers.) He would
In i'LV not resort to an incomet
~,,p;us. the argument a question by the Gentle-
' , • Och!,tee but he w?uldgtaa take the liberty of telling the Right
r Pell "gemen opposite and her ]
a ' csaeated that the country had seen through that fallacy.—
help-- eneer It 'as last year brought forward, and he could
ill' 3..) A
. illklng that far consistency sake the Right Hon. Gen-
wasii*.; bound to adhere to it. But he would say that the
lii. sYr.s'ilid not go with him on that point. A great number of the
th _enternen opposite had proved their sincerity to the
', Int of slavery; he (Lord Howick). would venture to say
s.‘ 117 .not been insincere on the subject of slavery ; but a
s s; Majority of the country did not think that the question
sk
t -alty affected the produce. They had great suspicionsl
s Zang these great advocates of slavery and monopo y.—
. os:'''lS..). But this was by no means the only article to
tra the principle could be applied. The Right Hon.
' s on./ ,
list
.1 ass bad told them of coffee, and the Right Hon. Baronetd
• 4 !'i that a revenue amounting to 170,0001. he expected
asinik,s Now he was very glad to hear thhatuthherteitwas
reitjaisrMt;pit the article ot coffee. He would be
Vat ""tsa"antage to the consumer. Sat when the question
'l' esher.ler they were to make it necessary or not to
es
'''' ei-41°-ediOns an impost as an income tax, he did think. it
4'''P ee'i- s/ 1191:Ise to pause before they determined respecting
';fea'eo.lsl•99nanner in which the Right Hon. Baronet had ro-
-14% 1: tw,rts in their power to deal with coffee in a. mannerp
' 'sae a mate
.." q producing a loss to the revenue, there. would
•':--are,",n4dttable accession of the revenue. The Right Hon.n
V'li eil)..r°Posed to reduce the duty to 4d. in equal ratcoon
Varont,;_nee• Now, instead of this, suppose the Right H .
',ltt w 041.7.1 levied' an equal duty on all coffee, by. which
sratishin (-move the absurd necessity which. now existed of
..
1414 b °neat/ and a voyage from the Brazils to the Cape,
, rer,f riesan_
2 15' git home. By-the-bye. he could not help ob-
' as°entlne-,1" esnsistent this was with the doctrine held. by
'sow -"r• opposite with respect to slavery.—(Loud cdheertnrge.l)
.epplijuPPose the Right Honourable Baronet had
:::::_h>rn,o,:niforrn instead of d. to all foreign coffee, themreesulyt
'7oV,lt'e been that of a loss to the revenueof
' Iteer, it would produce a large addition to it. The
y
into the Exchequer all the money uselessly efx •
'lotasisd in a voyage to the Cape ; all the expenses of
*. tete a," 72)%ge, a double loading, all this would be sent direct
... the lijekachequer, with a relief to the consumer. Well,
....ind bge,it Hon. Baronet proposed another article for reduction,
IttleeL, ,Proposed to deal with timber,. from which he
,-'s'Nesif,e's a loss of 600,0001. He believd that great relief
sloe telt by the consumer, and that. the diminution
"stsect Increase the revenue; but he would not enter into
' • , kit Ptliot then; but he thought many would agree with him
•'' -It w ' - with timber in the manner pro-
,t pecik , as not wise to deal
Ns He agreed. with him that the duty on timber required
'• •eer4len, and he called on the Right Hon. Baronet, the H_B3omte.
••'AiretaarY/ to eleal with the question as he. proposed in 1
''' 114 James ' Graham made an observation across the table
'"r'ii 'WU, inaudible.) He had listened to theliight Hon.
''Aeetnet. with great gratiffcation on Friday last, and '
'slhersilelth great delight from a Minister of the Crown
Butthhee.
liPrinctples of commercial policy he then advocated _
• 'dee-c.ijetsed when became to look through the propesed scale o f
*1
is..",t,,he was surprised to find that the scale so. little
sitie42l,s;`vn with those principles. He could not agree with the
--,,‘ lion. Baronet in establishing differential duties in
...' 4-e or the colonies. In the first place, the operation of thei
"pre feudal duties was undoubtedly to impose. a taxh olnoniteise.
erl ,Of
couldy on the articles produced in t e co t
on
tailsrilul's only be considered in the light of a bounty
the 1,1,Ln1 Produce, and thus the extra price fell on
so.,:rei.,-Sosnrrier to the whole amount of the tax, and
• '' th, „.- seo industry from its natural aources• llier-)
s-,,,,P,Perauaded that the really sound policy was that there
(lc; telltre no monopoly allowed either as regarded the motherwas
lii ~,,r 4t or the Colonies. That was what he was persuadedact.
but
'",°l ;;',l_ ,'lle coLt Policy upon which the Government should
tail to .-a `ettrY was the principle adopted by the Right Hon. ben-
; C'..,_s 4 -,l9?Pnait The Right Hon. Baronet said.theprinciple
easy
at„.`,4113,' hateetige): Tier Majesty's Government was to give the same
assslystcp tell b„_:e_in essence
.though. not in degree, to the Colonies_
;I' tt4 tatkivirosialajesty s subjects enjoyed in this country. If it
el 4 . tier le to establsh a completely free trade between th!s
*413, ..,,U7 and the Colunies—such a trade as existed between it
4,414t1' i• e,l,44—it would be different. If the Colonies were to
t
'.1,,1. 44,, 6'
ittarroburdens it weoutlhdatbemadtiffweraesntn;otburtossithbele.RigHMe
'l4,ll4.tsviell ntratwthse anronies could not be included in the
,flaiaNali"enue system as the people of this country had,
4.a'ses-'1 )4 •,,.refore when a great measure like his was introduced—
{•••r3a 'LseVe which was to affect the conntry at large—the. very
i41.4:41. ;ell* R he proposed in it was to taxunnecessfarroilmy
ttts
list s -e-a. sl,lsPf this country.—(Hear, hear, and cheers
laid
oi,t ' !ie,,1,A'1611 benches ) The Right Hon. Baronet feata
.4attel;;`.,Rreii.Verden upon *the people. of this country, and next he
akattia ''' 4. 4), : locl materially injured the. colonies themselves
'tOT4 ' '''ltat Neeting their industry from its natural channels.
: L'sai '"
1 out..t/et,'•ialla the effect of the policy of the Right Hon. Basro -
;a' (s' ' 3eo, to, what he (Lord Howicli) would recommendt aiveas. to
r' 11..,/,-'' t,lstaltaY and impartially with the people of both
bcoun r) .He
1,;„i /).: ''',.‘ViS fo;4leers from the Opposition and counter c eers.
'is,'" a ' : gad also extending advantages to the people of the Colonies,
4 144! iit'lSt t, peo.ple of this co. untry.—(Renewed cheers. )
4444 ' as t• ii the pnncipleof the policy to which he (Lord Howlek)
''')4ll,l,llrs-'!!2'ellsse,,e%.l"tiLites, and should ever. *be, favourable.—(lncreased
01 -`10!,': ,::1)._.1,3 ~,,, 4", e was, at the same time, aware that opposite prin-
ea..4° ,•‘' -YRldt -e now too long in existence to expect that hi a views
ss ''• tete e eve
No doubt habits had grown up, and in.
,s 4„ , s, sts %set, out.
111",-. did
Ti ° ereated by tte present policy—interes.ts which it
-"I °ld het 6t be thought prudent or desirakle to disturb. He
'• : • ,houid that the principle of policy for which he contended
'lnie,,,, began at once carried to its fullest extent; he was not
.. . ihaton-s° af,s_i°r , violence, or. for the disturbance of the re-
e eon .7 Interests which at present. existed ; but what
the 14ustuered to be the correct policy was that when
pti:ttidutt,siesse nto deal with those interests—ashen they
eltares: makes hauffa •
Poi " ah°old ll- 8 in
tke existing state of affairs, those
I°T.--.(n a be made under the direction ofdaffreoruennd.
Hear
hear.) When they had to deal with
hi m _
(Cheers S L,neYabould diminish them, and not increase t e .
lahicls ...: ) Was that, he would ask the House, the principle
idiot Ws to be found embodied in the plan proposed by the
aite „ "mt. Baronet? No On the contrary, the ver o.
14) hats the
omen 1 h' h.
"Ii ye adopted peis lc tbe Rht Hon. Baronet seemed
". C.; tie —(." Hear, hear,' and cheers.) The Right
...., her _, .
Li-''''' of Haan adverted to the duties upon eau-de-cologne,
". one arrtinftait_tera of comparatively. little consequence, but there
:I•gee---ls meantlehich he (Lord Howick) could not but take
ftliht en ire tobacco. It appeared that now tobacco
t 2s. 9d.
amported from America and the West Indies at a duty
Zoe an othrund, whereas it paid 3s. a pound when imported
h.. table ss e countries. In the returns which were laid on
‘Zecr° Proslateell 'louse, found the item of duty on to-
m British possessions was—" None."—
es,acto, cspeared that the whole amount of duty received for
sitnoat syntija., , Produce of foreign countries, was 3,498,0001.
cl:44n? pl." ite the result of the Right Hon. Baronet's prope-
t4b
te:peritrtaeti
eally, the West Indies could have no advantage
'r° the Right Hon. Baronet's measure, for it gave

to the East Indies a preference of 3d. a round. Now, het be equally noxious, if not more so, inasmuch as it
(Lord Howick) believed that that amounted to the full value i would induce a man who wished to conceal the
of the article itself —(Hear, hear.) Suppose that the East i state of his affairs, to attempt, by evasion or false
Indies could raise tobacco at something less than double the i returns to avoid this tax, and induce a great art of the cam-
co,t for which it could be produced in America, what would be munity to depart from that truth apd sinetwitpy which otight to
the result of the Right Hon. Baronet's measure? The eflect *Metro-A..le their prOceedinge on all ciceeeioils.—t Hear; heat.)
would be, that the whole supply of tobecco *Mild, in a short His objection would nit apply to any other taxes; but the
time, he derived from India, efid not from America. What strongest objection of all against this tax was, that it was con-
would be the further effect? Beyond all doubt, it would be a sidered by everybody as a last resource. His Right. Hon. Friend
retaliatoty effect in America ; yet there would be no per- had told them that 26,000,0001. of taxes had been reduced
teptible difference or advantage to the consumer.—( Hear.) since the peace. 'fhe idea in foreign countries was, that they
No advantage of any sort or description to the consumer, were reduced to resort to that tax which they must impose—
but, at the same time there would be a direct loss of eight that tax by which they sustained themselves when there was a
per cent. upon the revenue of a 500,0001. In the course of mutiny at the Nore, and the French army were carrying their
time the American supply of tobacco would gradually fall off victorious arms over the whole of Europe—when Napoleon
and the East Indian supply would increase—if that took place rais d his gigantic efforts, end they were obliged to strain every
the British people would lo,e 8 per cent. without any benefit effort to racist him. He was disposed to consider that having
whatever to the British consumer or any real benefit, as he resort to a strong measure of taxation would raise us in the
(Lord Howick) was prepared to prove, to the country. If the estimation of foreign countries. He was still of opinion that they
measure was once adopted and an attempt was afterwards should make the revenue equal to the expense, but by malting it
made to retrace the falty steps then taken or recall the error to by this nieseure, they were making a struggle, as it were.
the House would be met with the cry of vested interests (as for existence. For these reasons, when the Speaker should
they were always in the habit of being met in that House ashen have left the chair, and the question should be put in Corn-
ever a question of that nature was mooted), and it was well mince, he should consider it his duty to vote against the mo-
known that those interests would he too strong for tion of the Right Hon. Gentleman. if the Right Hon. Gen-
them when they came to remedy the evil and denten made a modification of his measures, he ( Lord J. Rus-
then their only course would be to saddle the sell) should consider those modifications ; but he thou„ ht it not
people with a new tax in disguise, under the name of a protec. fair to press on the Right Hon. Gentleman any particula-
tion—(Cheers)—and while that was done to India at the same modification.. He thought the argument used by Mr. Pitt
time, with the most " wonderful consistency "—(Laughter)— , during the war was, that there were incomes which were
they prevented the people of this country from cultivating e ife incomes, and would eeaae with life; yeu placed them nn
tobacco, lest it should be interfering with " vested interests ;" the same footmg as tt.e possessor of a heavy rent-roll—in fact,
upon that principle, he (Lora Howick) supposed it was that his the tax would be very objectionable. He (Lord J. Russell)
lamented friend Lord Sydenhain had brought in a Bill only a thought if the tax were objectionable in the time of war, it
few years ago to prohibit the growth of tobacco in Ireland ; he would be doubly so in time of peace ; and that it might be
(Lord Howick) was never so astonished as when he heard the opposed with stronger reasons now than tben—(llear)—more
Hight Hon. Baronet say that the late Gm ernment had re- especially if he understood the Chancellor of the Exchequer,
ferred the question of equelising the duty upon East that he considered this tax the most preferable one that could
Indian and West Indian to a Committee, and that they be imposed. The Right Hon. Gent! man said, " Oh, but we
had equalised the duty on ruin and sugar. With regard to rum will not agree to imposing a tax on articles of consumption,
sod sugar at that moment the sepplies were entirely because they affect the cendition of the poor, and because he
derived from the West Indies. There could not be thought that men of property ought to be taxed."—( Hear.)
any loss to the revenue; on the contrary, there would be a As the Right Hon. Gentleman was so careful of the comforts
chance of extending the supply. Then with regard to cheese of the poor, perhaps the next time the House went into Corn-
and butter, it appeared the duty upon those articles amounted mittee, the question might be put, " Why should not the people
to 375,000/. There was now no protection whatever in favour have food cheaper?"—(Cheers.) If it was the met ive of the
of the colonies—in the same way with regard to tallow. The Right Hon. Gentleman to guard the comforts of the poor, he
The duty on colonial tallow was now Is. a cwt., while the duty ought not to forget altogether the price of corn,—(Much
on foreign tallow was 3s. 2d. a cwt. The duty on foreign cheering.) For his part, he
would giee his tote ih Com-
tallow amounted to 186,00 e/. ; but when the colonies had mittee against the proitsitioti of the Right Hon. Gentleman,
already an advantage, why shoud the duty be reduced, leaving an.: if that proposition should be carried, and come back to the
the duty on foreign tallow at 3s. 2d. ? On the whole, he (Lord House, he should propose resolutions, and take the sense of the
Howick) felt bound to express his epinion, that the pulley of House upon them ; and he would take the sense of the House
the measure proposed by her Majesty's Government was not as to the state of the country now, and he would show that
satisfactory, or based upon soune. principles. He believed they there was no necessity to resort to the odious end most unjust
could raise a very large portion of money which they re- tax which the Right Hon. Gentleman proposed.—(Cheers )
quire& by means which could not be so injurious to the The House then went into Cnnimittein vi hen
country, or so direct a pressure upon the people. Pailiament Sir R. PEEL Nee and said—Sir, I cab Assure the Noble
was bound to increase the revenue of the country by Lord that the motion which he has given this night to the
diffe-
rential duties, which at the same time would operate as a House of his intention to offer a determined opposition to my
relief to the consumer. They were bound to do that upon proposition has notenn the slightest degree disap minted or
every principle of expediency, but the tax proposed was one deterred me.—(Great cheering from the Ministerial benches. )
of a peculiar and different character ; the situation which he Notwithstanding the silence of the other night—(Cheers)—
(Lord Howick) held not long ago under the late Govern- notwithstanding the calmness with which my proposition was
ment caused seven,' letters to be written to him upon the met, and' the declaration that it would be eonsidered coolly,
subject of the proposed measure ; amongst tl.ein he had re- and would be disposed of upon some One principle, I believed
ceived one letter from a gentleman who had served as lieu- that in the attempt which I was about to make to Meet the dif-
tenant in the naval service for many years ; at the age of ficulties in which the country was involved by the financial
23 he was obliged to retire in consequence of a severe wound administration of the late Government—( Great cheering and
he had received, the wound was so severe that he was in. counter cheering)-1 felt the most perfect confidence, that
capacitated from following any other trade or profession ; hew-as whatever proposition I should make—whether by a continuance
living, himself and his family upon his half-pan, that officer was of the system of loan, or by the imposition of Os tax upon the
now receiving an income of 1531. a year, which came exactly capital and property of the cot-niter, er by lica- tisane on the
within the scope of the Right Hon. Barone's measure.— working classet by take; tri the articles of consumption—l
(Hear, hear.) lie (Lord Howick) knew that the Right Hon. pewee tnetteipt.l4, that I should have an easy task.—(Ministerial
Baronet would sly that it was very easy to find out individnal cheering.) But 1 felt this - I felt confident that my chief
cases of hardships—(" Hear, hear" from Sir R. Peel)—unn opponents would be those who had involved the country
doubtedly it was very easy- to find such cases of hardship— in these difficulties.—(Hear, and vehement Tory cheering.
(Cheers and counter-cheers)—but every one should admit that But—(looking to Lord J. Russell)—yoo shall twit divelrt the
the Hight Hon. Baronet's measure affected thousands of indi- attention of the country from the reel rotten tin Vsllr::::( Gi•eXt
viduals and families in the country, who were circumstanced cheering.) This. it teet a qiiestion of eau-de-cologne.—
similarly to the officer to whom he (Lord Howick) had alluded (Cheery and laughter.) This is not a question of colonial
—( Hear, hear.) While it affected these people the,y had tea asses.—(Renewed laughter and cheers.) Sir, I never saw the
possible refuge, and through the sum which they were obliged to Right Hon. Gentleman so much excited as lie was cn the ques-
pay under it, was in itself small, it was to them a sum of tion of colonial asses.—(Laughter.) He contemplated with
very great importance—( Hear)—and in many instances it the calmness of a philosopher the annual deficienen ef two br
might be unjust and excessive. Ile might. cite several instances three millions; but the thought of c+l?iii's.lesSt?ein'g tiloligtit
of hardship which might arise under the proposed measure; into competition with Welke. seer, with a protecting duty of
they were so numerous, one could scarcely remember them ; les tad'. nee heed, fired him with indignation.—(Laughter and
but there was one thing quite sure, that in any event the sneer- cheers.) But that is not the question. The qtie tiiin is this.
sure pressed more severely upon the humblest classes than it You having had the financial administration of this country for
did upon these possessing large properties. For instance, an five years, in what condition is the country now placed?—( Tory
Irish landed proprietor with 70,000 e. or OCIO,OOO/. a year weuld cheers.) But you say that the time is conic when your tamper-
not pay the tax which a wounded soldier, whose only means of ing with the savings' benke— (Cheers)eesand t.tr ilvg per
subsistence was 150/. a year, should be obliged to pay.—( Hear.) cent. increase en CtlatOttill *ilk n'' Wile Ivall—( Loud
But there was another consideration which he confessed weighed cheers)enand then the tittle is come when some vigor-
very powerfully with him, in inducing'him to say that he would IMts the..si're must be resoi ted to, to restore the
not consent to such a tax as this. It was this—that he knew Well ttiences of the country.—(Cheers)—that you would support
from past experience, that these protective letereste, is they a severe and vigorous measure to equalise the deficiency.—
were called, were so powerful, and always had so great interest (Hear.) But there is a deficit upon what you will have to
in that House, that he was persuaded they "weer would make pay this year. There is a deficit of three millions sinew I spoke
that reform in our commercial policy, which he believed it was last on this subject.—(Hear, ) It het been neeeeserie to send
of the greatest importance for the welfare of this country to additional rei?.-41:3r:reet,tsabrO..ii,lii clinCeqw nee of your eolicy—
establish. If they said they would grant. no new taxes unless (Renewed_ God Vehement Tory Cheers)—and it will be my
the interest of the community were considered, he believed if ktiten in order to take the means necessary for vindicating the
they did not succeed now they very speedily wooldgen( Hear.) honour of the British army, to propose additional estimates to
tor though the Right Hon. Gentleman had a great majority those which I have already laid before the House.—( Hear,
who would support him and the imam:le-tax, yet would he find hear.) The actual deficiency at present is 2,570,0‘n 1. Nov
that by and by—as had been the case in 1816—when the Right Hon. Gentleman (Mr, Boeing a: Aq f! Ito N'Ath
the repeal of the income-tax came to be considered, an error which, Otte piAliiiig Ifiriiugh my tariff, he was fortu-
they would leave him, arid would he found walking in nate enough to aseover. 'that was, that I had made the de-
the lobbies. He would say that it was a consideration tvhith lkeiency 2,570,0001., when it was really no more than
ought very greatly to weigh with the House, before adopting 2,400,000/., and he taunted me therefore with my arith-
this tariff, which would be accompanied with great loss of re- metical inaccuracy. 'fhe difference was on account of
venue, and while it would be difficult to repeal, would be the the 100,0001. which I thought necessary to precede Nr any
danger which might arise from the diffieulie of maintaining demand that might erten —(lelielseelle,l, 'are!, nf ~ Heir,the tax. There were some other points on which, if he did hear.") But, Sir, I rienet ttefirlve ira`yself of the consolation
not feel that he had already taken up the time of the House which the, Riot tioa. Physician offers to me—(Laughter)—
too long, he should have been anxious to have entered cn.=- bcttiVine, as to this deficiency of 2,569,000/., it must be pro-
He would once more repeat, that in voting with his Piglet lion. t vided for by vote.—(Hear, hear.) But I think that a provi-
Friend against the income tax proposed lc the Right Hon. dent Minister will provide, not merely for that which may be
Gentleman, he was voting, not anetinet the adoption of any necessary within the year, but what may be the eneeetsee at-
measures, however severe, however onerous, which might be tending the measures in whith ,he in pienagd. I theneht that
really necessary for maintaining the honour and saeety, and the expedition tot. "-;;leine 4tfilel t,,,, 'for the year 1843, a de&
solvency of the country. Show him the necessity, and he re- eientey sA 1',,Y,66,000i. (Hear, hear.) But I propose merely
peated he was ready to vote for the income tax; but he cmeleeteet Y include in the estimate 500,000/., because I thought it
reconcile it to his sense of duty to his constituent';, ame to the might be necessary for all actual payments in the course of the
distressed people of this country to impose thiis butden on them, year ; but that leaves 800,0001. of actual expanse unatrovided
unless at the same time they adopted nil those measures which for. Still I thought it would be hetter,. Ite thie !Ie t, pla4e;
were in their power for the mitigation of the burdens they were to provide for the dernanne wieleh.an instant and to make pre-
now suffering.—( Hear, hear.) He should be perfectly preparation fen „the'', eletaenCies wo may expect. Now there is a
pared when the time came to wise for such taxes as were really Ong: hot r'eticiency of three millions, which we have to pro-
necessary to maintain the revenue of the country. —(Ceseeens, ) vide for in some way or other; and the question is, how is
Lord J. RUSSELL said he wished to say only a Few words, that to be done ? All here concur that it ought to be pro-
He considered very much with referenee to the Right Hon. vided for by adding to the revenue. All appeer tb,tilia:ntin tlie
Gentleman's speech, the arguments which might be adduced pohcy of increasing in timer!. peane 11th ttelli a the Colliney.
in favour of the course be proposed, and the result he had come I wished to mid any itineleene
.which would embarrass our Gorn-
to was very similar to that of his Noble Friend who had just wrens rig to sad teethe burdens of the working classes. I pro
sat down. He thought it was their duty, in the first plesee, to pose, therefore, by a tax upOn the income of the country, to be
do away with those burdens which were most onerous to the borne by those, the greater number of whom, comparatively
Commons of the country; and he thought that it was a great speaking, are in easy circumstances, and the will nronect the
omission inthe plan of the Right Hon, Baronet that in sugar sum of 3,700,0001. The question then eie, if myf-e.c4 lice lid:
he was now raising up a new monopoly ; and whereas the mittcd, if it is adruittied tMt,ths Wei of ieduelng the protect-
West Indies in 1841 produced more than sufficient for ing duties is ii+4kikteii, ~,,,a that this sum must be provided for
the consumption of this country, they were nosy Its eottee ten' sie other, the question between me and the late
unable to furnish enough ; the remaining prodtsee thereto% bbvernment—the question which the House has to decide is—
came froth the East Indies, and we were every neat Increasing whether lam to be allowed to relieve the country from, its
the quantity and the amount of capital whinti Wes vested in that financial difficulties, or the Government it Ad be twettilsed to
country. He did not consider that what was proposed with those who are answerable fee thee. dlfiesitiltiesi-at ~i.ea.t Try
respect to the reduction of duties was good—reducing them in cheering.) Tim Nvol4 I.Ad B.is thet it I had imposed any
many instances very suddenly from a very high prohibitory othet menentite lii- 'Tedulci have given me his co-dial support.
duty down to 20, 10, a 5 per cent.; totally inconsistent with VlA't 4 Abble Lord said he would oppose the tax upon spirits
the plan proposed with respect to corn—a 50s price and e. lee If i attempted that, and the Right Hon. Gentleman (Mr. B. )
per cent. duty.—( Hear, hear.) He thereforestlkoueltht, that said that he considered an increased duty on spirits ,was iniudi-
with regard to commercial matters in sugar tint torn, repre- cious. (The Right Honourable Gentlewmo tont Wile some eh-
sented as they were by great interests, defended by rich mer- servations across heard.)
. txt..kic., is answer to Mr. Shinn
chants and great planters, they did not dare to apply those which Yeat hilt heard.) Sir, I did anticipate that if I
duties which they had themselves acknowledged to be the tree neenteted to a tax on salt or leather, I should be told how ob-
ar.d just principles of commerce.—(Hear, hear,. ) Lest year noxious those imposts were; and that if I should propose any
'that Hon. Gentlemen said that they (the Opernitinn) brought other, I should have received the Noble Lemon most dote:lntl
forward their mesures on account of time own necessities. support. But, Sir, the Noble Lord eiess that at I hatit time
That taunt might do very well Oath, but, in the present year, posed an income tan,
.he Will tiring forward resolutions against
they (the Ministry) had a great majority—they were looking me, and these eetohltions will involve the Corn-laws anti the
with a patriotic view to the benefits of their country ; yet, he solardeilies; and it will be for the House to say whether you
respect to one of the main a tidies of consumption the* had Will adopt an income tax or a fixed duty on corm-e-( Hear,
not attempted to carry those principles into effect. The tariff hear.) Hon. Gentlemen who say that I Wiil ruin the tulti-
raieed up new colonial interests, new adventents and new re. vation of oats in Ireland by inn reduction el the duty
strictions in favour of interest-s which had yet to be made. on foreign grant witle tit' course, opp'dsts. the lkoblel Lord.
It would much injure one Meet course with foreign countries, I had thenght it *as tl.th prekikilit* npiftion On the other side,
and would destroy the commerce of the country. Be it recut- that three wee nb mnrn just Impost than that on foreign tim-
lected unless they had very strong re-sons to collect a en-- Vein I thotight it had been said, that the result of that im-
venue, or relt bound towards a great body of inenk \Nine post was, not only that it shut us out from foreign markets,
were existing by some peculiar class of indnetry, that any but prevented us from making an exchange of ottr Manufac-
legislation on this subject would be were Itieehief. Their bu- tures. I thought it was urged that We were cal-limited, by
siness was not to legislate onone—to impose new burdens, and the operation of these dtitlee, to Ott a preference to Canada
in mere wantonness to impose a number of prohibitory duties timhers Thu proposal 1 Miele was to attach a nominal duty
—it was the most mischievous ceurse they could pee- On -einatiti tienbete. The loss, to the reeentit, I know, will be
sue. —( Hear, hear, hear.) Such bring the case N‘Ath tOhtidelt.ble ' brit I tbeohcile myself to it from the im-
regard to the general commercial , policy, he had nett prs'sstdn 11,14 t, when you deal in great articles, it
to consider what might still 'remain tit hc ttAe i 4, tion the whole, good policy to make such a
on the subject of finance. The Right MI, tieentie. reduction as shall insure to the consumer the benefit
man said there was an enormous deect.eheee He thought his of that reduction. Sir, I read a publication, edited by a gen-
Right Hon. Friend had eloanei that if the plans of last year tleman connected, and holding high office with the party oppo-
had been adopted, that deficiency would not have been so great, site, who teas always lacked tipoh as a Meat authority with
—( Hear, hear.) Their abhorrence of slavery and the elave respeet to eettimertial itiattees, and I think myself the publi-
trade might have been so great that they could not hetet...Wined eatient Of the Henry Parnell are entitled to considerable weight
his Right Hon. Friend's plan with regard to el:Wank:l,W Ith tan Many points—but lam sure 1 heard him appealed to from
thought that so far as finance was COnCeinedi teSuinemkt *Mild the other side as almost conclusive authority on matters of
have been secured, and the &Menne Wok, kneteed of being revenue—and I find him, selected as he was for high office,
2,500 1',6
0001. would not have been me&kktt;dt kl ,000/ or 70'',0001., stating an opinion with respect to the duty on timber,that. it
but it was so enormous, beoaoee they had neglected to adopt may be too great a sacrifice of the revenue to remit all duties
the means which would have tended to depress it.—( Hear.) Oil timber, and proposing, instead of a duty of IL 105., a much
As matters at present mind, he would not be bound to sty that lower duty. His proposal was a duty of 11.55. on foreign tim-
he would refuse rneateeres of taxation se hush %wield mete ber, and of 10s. on colonial timber, and the duty which 1 propose
it clear that by the, next year the revenue would he made to take, is a duty of 255. on foreign timber, and a duty of 30s.
equal to the expenditure.—( Hoar, hear.) He would not now :on deals, and to admit colonial timber at a nominal duty._
e into, any defence of the Measures of last year, but in 1840 his (Cheers from the Opposition.) . Perhaps Gentlemen opposite
lien. Friend versed measures of taxation to make the income wish to have the duty on colonial timber retained, but I leave
equal to the expenditure. In 1841, likewise, measure were the House to judge which is the best plan and the wisest policy
eneepetsed which, as they considered, would have the tendency --to lower the duty and encourage the introduction of the best
to make the revenue equal the expenditure ; he was, there- timber, or to lay on a duty of 50s. on foreign timber, and a
fore, on principle, ready to admit that noW, in 1n42, they ought duty of 20s. on Canadian timber.—(lleanhear.) Sir H. Par-
to make some exertion to that effect 1 and not having begun nail is right. I cannot help thinking if your object is
with this measure last year, ttod the affairs in India and China to relieve the pressure on the spriugs of the industry
still requiring expense, agreater taxation might now be required of all classes—the ship-builders, the owners of land, the
than last year, but he could not conceive, even making this owners of manufactures, the builders of cottages, and
admission, that the deficiency was so great as to make it nem!. houses of every descripte n—if your object be to make
sary to resort to the income tax.—(llear, hear.) He thought reductions in any article of consumption, I doubt very
it was admitted, as far as principle went, that it was a tax to be much whether the reduction on the duty of any other article
resorted to only in times of very great emergency—admitting would give such general relief to the active industry of the
that fresh laws might be imposed in the emergency of war, still country as an increasing facility to the importation of foreign
the emergency must be very great indeed which would timber—(Cheers)—if you can do it with justice to the interests
require such an ceertion as this.—(Cries of " Hear, hear.") of the colonists. Sir, with respect to coffee, lam really sur-
And with reped to the objections to the income tax in prised at the opposition made to the reduction of the duty on
point of authority. He had first the authority of the Right that article.—( Hear, bear.) After the evidence taken before
Hon. Baronet, the First Lord of the Treasury, and then of the the Import Duties Committee as to the gradual increase of the
Chancellor of the Exchequer, against adopting this tax iii pre- consumption of coffee—after the evidence given by the
ference to others. When, in 1840, his Hon. Friend ( Lord J. keepers of coffee-houses in London as to the immense
Russell) proposed an addition of five per cent. to the Customs importance which the labouring classes attached to its
and Excite, and ten per cent. to the assessed taxes, the Right cheapness, I did not expect to hear from the opposite side any
lion. Gentleman said they thought it the best course that could objections arising from the sacrifice of the revenue.—(Cheers. )
be pursued ; and with the deficiency of less than 2,500,000/., Sir, I did consent to run the further risk of a large deficiency
to resort to a neck tax on gene: al articles of consumption, or an in the revenue, by loWering the duties on coffee, making the
income tax, was not advisable.--( Hear, hear.) On another total deficiency to he supplied equal to 4,300,000/. Sir, Ido
occasion, when the Hon. Member for Birmingham brought not deny the force of the objections to a tax on the income of
forward a measure proposing a tax on income, the Right the people.—(Hear, hear.) I expected to hear that it was a
Hon. Gentleman gave no opinion on the expediency of such a novel proposal in a time of peace, but is there any man who
tax ; but the Chancellor of the Exchequer said it was not can be deceived by such fallacious and injudicious observe-
advisable to lay a tax on capital in a diffused state, but that it tions?—(Cheers.) Sir, it is the public necessity which justi•
should be had out of its sources.—( tlear, hear.) Such at any fies recourse to that tax—(Chears)—whether it occurs in time
rate was Ins opinion in 1840. That was his objection to of peace or war. And because you do not hear the sound of
an income tax. He (Lord J. Russell) had seen it rsperted the cannon—(Cheers)—ringing in your ears, you draw the
elsewhere, that it was better to lay taxes on capital which was hasty conclusion that you are living in profound peace.—
distributed. He did not mean that the Right Honourable (Cheers-) Elevate your vision till it embraces your Indian
Gent'emen were justified in coming to an opinion, now that frontiers—look to the war you are carrying on to the West of
an income tax was necessary, but he only stated them as the Indus.—(Cheers.) 1 say nothing of the justice of it—
authorities for saying that without some very great necessity but looking to the war we have to sustain, can you flatter your-
and difficulty it was preferable not to resort to in—( Hear, selves that you are living in a time of peace?---( Hear, hear.)
hear.) That, in fact, was his (Lord John Russell's) objection I.oeking to the Syrian expedition, and concurrently with it to
to the measure of an income tax. He thought the deficiency of the China expedition, I ask you do you want proof of the financial
2,500,0001. might be easily supplied by reducing the restrictive necessities of the crieis—and can you be ignorant that you are
ipmopsoi
tsieo
ut.h”i s ta
Sir, bueocraours e
mind ou
whate-
system, and the addition of such taxes as might make up the Nobleing in a time of tranquillity ?—( Cheers. ) Sir, the
whole sum required, even if they had recourse to the increase
rinoofoLroorigdusabytsa—te`:
oDfoynouotr
e some assessed taxes which had been taken off to the
amount 07 2,000,003/. by Lerd Ripon, in 1823, for four- the impression of foreign countries is.—(Loud cheers.) Do
I policy, and if you have a deficiency to supply in time of peace,
wheeled carriages and horses.—(Cries of " Hear, hear.")
But the evil of a tax of this kind was not confined that which you believe to be just and consistent with sound
and if you think it more just that the affluent classes should
to this ; it was cne which was universally felt, and its being I
universally Mt, is a better argument against .t than the most i contribute, than that you should impose taxation on articles of
refined arguments which c--old be made use of—he meant its
Cheer-
inquisitorial character.--:,Hear. Hear. hear.) Its injurious effects cornumptiam have recourse to that policy.—(Loud
ing• ) I think if you allow yourselves to be influenced
were great : it would eleliee the honest tradesman of small by paragraphs in newepapel 5, you are not acting a
income to reveal the amount of his income, which would be worthy part, if you attach importance to them.—
made public to the community ; and again, it would (Cheers.) If You do th 4 "LA right, and which puha-
.

THE SUN, LONDON, SATURDAY MORNING, MARCH 19, 1842

lieve to be sound policy, depend on it foreign countries will
be more likely to admire you for the sacrifices you submit to,
and the exertions yon make corresponding to the necessity of
the occasion, than if for the purpose of removing erro-,
newtst
ht
and consonant with your interests.—
(C beers. question is whether you are to make up the
e)e nations
riol oi
hen theirt
justij
o iepart you adopt measures which you do
deficiency by an income tat or by laying testes on articles of
consumption. There is no alternative.—(t` Oh, oh," from
the Opposition.) Ito you mean to say that by any Other
means you can supply a deficiency of 4,000,0001. ? (Loud
Cheers.) Can you show any middle course between the
imposition of a tax on property and the imposition of
i°rnec—ou(rse to a house-tax—(Hear)
Hear)
Cries of " Hear, hear.")
t I can only say that Mr. Pitt, in
tiler xot
oeos t
to,
mayen assessed
sgaeyn ye or
wouldtacxo
en taxes
consumption.—(Cries
hen abapuvt
1797, adopted that course, and in the next year he resorted to
a property tax, and he proposed a plan by which, taking the
assessed taxes of a preceding period as the test of property, he
tried to get 10 per cent. on an income tax. He was obliged to
e,bandon that, and I believe the House would agree it was more
inconsistent fliati st, property tax. An income tax is objected
to as bring inguisitorisl. Ido not deny the force of the objec-
tion—(Hear)—but I believe that a tare of lhree tier cent. on
the incomes of the people for the purpose of raisin e supplier
which are absolutely necessary for the country, is infinitely
less onerous and more just than any other tax you could i
impose.—(Cheers.) 1 have a strong conviction that if
te.hceedahc,gtuiyalsrnsuamit_w(huicehttrea)ch pierhseownewailsltrcooongtriebountveiestl:
this proposition receives the sanction of the House
ill be
b thate e xi-f
the whole of this plan receives the sanction of the House, there
will be a diminution in the cost of living, which will repay to
the contributor a large portion of the tax.—( Cries of "Hear.")
Take the case of a man of 5,0001. a-year. He will contribute
to the income tax lb. 1. per annum. Put I say my firm belief
is, that if these proposals be sanctioned by the !louse, the
saving in the ecst of living may be set off against the 1501.
which he will contribute, and I believe his burden would there-
fore be leas than it would he under any other tax which we
could impose.—(Cheefs. ) The Nate Lord Mites the case of
a man of 153/. a-year. Why the line must be drawn some-
where, and of course wherever it falls it ill necessarily peas
heavily.—( Hear, hear.) It is impossible to point out any tax
that will not be liable to a similar objection.—( Hear, hear. )
But even in the case of a person of 1501. or 2001. a-year, I
have still a confident hope that the deduction in the cost of
living will afford that man a great compensation for the actual
amount of the tat he will pey.--e( Cheert.) Suppose the Noble
Lord takes the window tax instead. H 6 ratitt give estemptions
on account of a certain number of windows. I might say
house of seven windows is liable to the tax, while the next
house having six windows is exempt from any payment what-
ever.—( Cheers, ) Wherever the line is drawn first it must be
on a principle somewhat arbitrary I must admit, and difficult to
be maintained by strict reasoning, so that it is impossible to
peeveht the taectireetoet of some, cases of hardship. It is not
fair to condemn a tee by pointing out easels of individual herd-
ship that will occur under it. You are bound rather to eat-
sitter it in its general results, and then fairly to ask yourselves
whether, by any other tax equally just, it is possible to raise
the sum required to meet the exigencies of the country.—
(Cheers.) Sir, said I would avail myself of the earliest
opportunity to giVe' soffit etplanetieme with regard to the
machinery I shall propose tor the collection of this tax ; and
I assure the Right Hon. Gentleman that if I declined answers
ing that question which he put to me the other day, it was
from a strong impression that I could not, in an answer to a
question, give fall and satisfeefety information to the House
on that subject, but that it would be infinitey better to reserve
it for the period ',theft I should hese an opportunity of goir.g
into thai matter illere tiro then f &Odd !AI heti thorn was no
question before the House, or at least none but that of the
Right Honourable Gentleman.—(Cries of Hear, hiar.) In
referring to the period when the income tax was last laid
on, I believe I shall not speak of a time obscure to
the liousie; for though the interval is considerable,
end re* perhaps hive had personal experience of it, many of
shore potic”iett 1. nn!'; adilress are coenveteant with 4"ancial
sola'aetta, aid ere pettedly ai,klr of {He pfincp!e tin ialtich
that tax was collected. But, in order to make myself per-
fectly intelligible to the whole House-, I shall, for the sake
of those Members net conversant with financial detail—l
must refer to some points already well known to those who
have made finance their study—l shall propose as a rule for
the tollecaien of thee teat;-t'i't i'lhitrrit, speaking generally,
that :ppll'ed by the Act eeadeght In tit Ltird
donne, then Lord H. Petty, in 1806, in the Administration of
Lord Grenville and Lord Grey ; and a reference to that Act
will give to any Gentleman who may wish to ascertain it a
precise knowledge of the mode in which I propose to collect
the tax. The property tax was collec.ed and assessed and will
be collected and assessed tinder those general regulations
whieh aeple to the asseesipant end, cellec:lon of the ossensed
tO.es anti the 'There grC lii ireee ecOntie to Deg::
land certain land tax Commissioners, called Commissioned
of laud-tax. These Commissioners of land tax will be em-
ployed and required to appoint, speaking generally, from their
own body, but they are not strictly limited to their own body,
certain Commissioners, who will be called Commissioners for
generaaynrpeaese These Cntnmiseirers for general purposes
will base the sXCtioii of ortis„::-I; -7ho i#4ll. he ealled
Additional Commissioners. I am new, in fact, stating
the general operation of the Act of leo6. The number
of the Additional Commissioners is not limited ; but, ge-
nerally speaking, they will be the same as those charged with
the assessment on property. I will not here go into the details
teelet,oblervetal. teeeeeting, the. eiscc rlent. on Bank Stock and
East India Stock. There was, in toe AC!, a iffeeiel ttiosltefor,
the assessment of that Stock, and I will adhere to it. 1 shall
propose, so fai as the Government is concerned, that
the collection, and general superintendence of the income
tax, shall be under the control of the officers of stamps
and taxes ; and by those officers, so far as is avail-
Mee whit employed in duties .conneeeed with the
!alit' Eax. The lie the "AVptiiiittrrient
of assessors who will deliver at certain times blank forms of
returns, and the inhabitants of their respective districts with
minute instructions as to how those returns shall be filled up.
Each person will be required to state in the return the annual
value of his property, in case his property arises from land or
the tent ef Pesees it its ?her!, if it comes smiler apectfica-
tion of the schedule A. With reseed .;,i) the prate e!,sinta
from trade, I will retain the provisions of the Act of 1806.
The profits arising from trade for the year shall be calculated
according to the average of the three preceding years, but of
course it will be necessary to provide for cases in which the
trs4 has nclt l`tc7l (larr,ied otaifor. so, long a time. But here I
need not enter oeso ineeedeta..% m...y be. the tit .t;
But the general principle is that the profits arising from trade
shall be calculated by the average of the three preceding years.
With respect to incomes arising from professions, the calcula-
tion of profits will be according to the average of the year be-
fore.. 1 really believe the chief difficulty attending the plan of
th. 6 Gogef linib±ft 4ill of:iPur hi OehettAlo teNettinif trades
and professions. As for dividen4 in the Candi, a jet ffictilar
provision is not required, this being% sort of property, the ac-
knowlsdgment of which few deprecate, and of which the amount
is tolerably notorious; and since the time of Mr. Pitt end the
new Assessment Act, the value of land can be easily
taatiateitted; I !tin Iticeefere willing to concede to the
fiEtioui•atile tbnticlftati P.i!tt flit forte, of ob-
jections on account of its inquisitorial nature ail
apply to the incomes arising from trades and professions. Then
I propose that the returns shall be sent to the two additional
Commissioners, and shall he accessible to the surveyors acting
under the Government. The returns shall be sent sealed to
the toftreiselotte‘te, end fli ll he ifispbtzttd by then", and they
shall have POWei- to send for the tiiiveyd dtfidg flt/e.r.the
Government to make a surcharge on that assessment. Then,
as the law stands new, and as it did in 1806, there is an ap-
peal from that surcharge to a Special Board, chosen by the
general body of Commissioners, and called Commissioners for
General Put:Fusel, This Board shall have extensive powers,
and can d !icier: flit ether entlicritifes pfdcise informa•
non as to the nature of profits. Thii protision I propose to
retain, because the policy of the law has been with respect to
assessed taxes, 'and with respect to a property tax, not
to make the collection depend on the will of the Government,
but thet it i 9 More &mei:tent with the constitutional usege that
parties locally interested should he employed in the task of as-
sessing and collecting, because they must have the confidence
of their neighbours in the performance of their duties. I pro-
pose to leave these provisions of the land untouched. But,
though in theory it may be more consistent with constitutional
usages to employ persona pos,essing the weight of local autho •
rity in collecting and assessing, yet a greater objection is raised
against those very parties sitting on appeal on the affairs of their
neighbours. It is urged as peculiarly objectionable that parties
should be called out exposing to their neighbours and those who
might be their friends, or individuals opposed to them from
personal or political animosity, the actual state of their private
affairs. Therefore I propose to give those parties an option
with respect to appeals. I propose to permit the tax officers to
appoint a certain number of persons to be called Special Com-
missioners, and to have the power of hearing appeals as well as
the Commissioners for General Purposes under the Act of 1806,
that those parties shall have the full option of going before
the Commissioners for General Purposes, if they please ; but,
if they prefer it, they may appeal to the Special Commis-
.sionere, who shall be responsible to the Government, under
the eontrol of the tax-officers, and sworn to perfect secrecy.
The parties shall then have the option of appealing to either
of the Boards of Commissioners, but, of course, this proceed-
ing must be final. It will not be necessary, I apprehend, to
extend the operation of this provision beyond those parties
who will come under schedule B. But having stated these de-
tails, of course 1 shall reserve to myself the power of making
alterations if I think proper, and I trust the House will note
think worse of the plan it some alterations be found necessary
in minute, matters•,(No.) Considering the vase-
_number
of persons, and the intricate combination of interests involved
in the working of the scheme. —( Cheers.) In., matters of
principle there will be very little alteration, but in matters of
detail I must reserve to thyself the unfettered power of avail-
ing Myself of the benefit of any information I May, yet receive
—(Cheers)—for my desire is to make the Bill as satisfactory
to all classes as I can.—(Much cheering.) I hope it is
possible to introduce into the Act provisions not in
the old to enable parties once having made a return of
their incomes, whether arising from trade calculated on
the profits of the three preceding years, or from professions
Calculated on the profits of the year before, to make some
arrangement by which they
amarivebheeerasb.le; toI
think
assessment.—( stmt eo h
n t .e—m(
a, Hear,
r 0 guardheae against fraud and evasion. One n
oljection against the income tax it; the peculiar severity of its
operation on those who are determined to act honestly with the
n everyund for e
Government. 1 mean to diminish the force of that objection.
ffto the
I think that without introducing an enactment of peculiar
severity, the tax imposed ought to be one calculatea to give
every advantage to the honest man, presenting at the same
time every discouragement against fraud and evasion.
I still hope to be able to effect a composition that may extend
over the whole period of the operation of the Act. Ido not
mean to say that in all cases it ought to be obligatory, but
I think where parties are satisfied that the assessment is a
just one, that a composition shall be made in the same manner
as in the case of the assessd taxes.xe The general policy of a
composition ought, I thinke, o admitted. In expressing
my desire to make this arrangement, I hoee I shall not be
precluded from taking any course afterwards by what I have
stated now, but I do trust that this will be accepted by
many as a great improvement in the law • I trust that
without incurring any great risk of evasion or fraud, this com-
position may be effected. The House will perceive that there
are three provisions in this law, which
owlere not incorporated
in the former law. First, there is the pon of an appeal be.
fore the local Commissioners, and if the exposure of private
affairs is objected to before them, it gives the option of going
before the Commissioner appointed by the Government, a
stranger to all parties, and sworn to secrecy, to make
the appeal, and give his decision on the asses-
utent. Secondly, a facility was given for compound-
ingof that
for the payment composition to extend
over a period of three years. I believe I have now answered
the general questions that had been put -to me by the Right
lion. Gentleman. I apprehend that ttle w n;.
esent establishment
of the Board of Stamps and Taxes wil). be hardly sufficient for
the satisfactory discharge of the duties bat the measure will im-
pose upon them. All I can say on this
point is, that in em-
ploying additional officers, care will be taken to ernploy persons
of good general character and integrity, and every
endeavour will be made to prevent any permanent
incumbrance being thrown upon the country, from that em-
ployment of additional officers which, I trust, will be merely
temporary. I believe I have now stated all that it is neces-
sary for me to state. There is, however,. (see other provision
which 1 propose to include in the Act. Under the former
law many persons did object to having to make the pay.
men tto the assessors of the sum due by them on account of the
tax. Though there might be no inquisition by them
jars the private circumstances of parties, yet it was quite as
painful to thew for persons ins, the peighlxturhood

o know the exact sum 'raid on their property from which it
could be inferred what their return had been, and what was
the amount of their income. Now I propose to enable them,
after the assessment is made, to make their payment or amount
of the assessment into the Bank of England, without giving
any name at all.—(Hear, hear, hear.) There was a
proposition to this effect in the Bill introduced by Lord
Henry I'etty, but I also propose to extend the
option of payment to the branches of the Rank of England
in different parts of the country, and I trust there
will be some advantage found in not confining
strictly to the principal establishment of the Bank of Enelitud
in London. 1 do not know whether it is desirable that I
should give an answer to other questions that have been put
to me. One question has been put to me respecting terminable
annuities. I was asked whether or not I proposed to make any
deduction of the duty levied on terminableammities, as compared
with the duty on the dividends from stock. I may state that Ido
not propose to make any deduction on terminable annuities.
(Hear, hear.) I feel that when we once begin to make distinc-
tions as to the nature of property, it will be absolutely necessary to
abandon the tax. If it can be shown that the Bank of England ought
to be favoured, if it can be shown that distinctians ought to be made
in favour of the powerful and wealthy and affluent, it will be
shown that remissions ought to be made, on a similar principle, to
a assesch greater extent. If the tax is to be imposed at all, it ought
to be a tax made uniformly on the income of the country. It ex.
ceptions are to be made to the contribution to the tax, or discrimi-
nations made as to the sources from salience the income is derived,
it may be applied to all. lam therefore bound to state, that I
cannot admit the justice of remitting any portion of the duty
leviable by the letter of the law upon terminable annui-
ties. No such exemption was made by the Bill of
Mr. Pitt, in 1798, no such exemption was made in the Bill of
1806 ; then, though the Act had a much longer period to run,
still the tax was levied on terminable annuities, there being certain
Exchequer annuities to which it was applied, which were very
analagous to the present terminable annuities. The principle for
which I contend is that of a tax of three per cent. on the income
of the country, and from that tax I make no remission on account
of particular circumstances. I now leave this question in
the hands of this House, and I am quite sure that
it will be for the public advantage that the determination
of the House should be made known, at the earliest period con-
sistent with due deliberation upon it. Of course, the whole financial
policy of the year. and other equally important questions, together
with the determination as to whose hands the Government of the
country should be placed in—(lltar, hear, and cheers)--must be
dependent upon that decision. If the House thinks it desirable
to adopt the principle of the Noble Lord, and thinks it right that
re tea should be levied on corn by a fixed duty—if the House does
anticipate that by reducing the duty on foreign sugar, or any other
of the necessaries which the Noble Lord recommended—if it
believes that by a remission of that duty it can meet the diffi.
culties of the country, then it will adopt the policy of the Noble
Lord, and reject my proposition. But, after mature considera-
tion, I ass not prepared, without stipulation, seeing our pros-
es-wets and peculiar position in which we stand with reference to
foreign eonntries. I am not prepared to advise the remission of
the dirties on foreign sugar ; and not being able to do so, I am
unwilling to advise a remission of the duty on sugar, the
produce of our own colonies.—(Hear, hear.) The more
1 look on this subject, the more I consider rho sum
we require, the more confident I feel that the best measure to which
the House can trust for a supply, is to trust to a tax on the income
of the wealthy, rather than attempting to impose the duties on
articltas tither of customs or excise, which have been referred to,
and in which, in =by crses, an abatement has been made. I be-
lieve that an attempt to impose these taxes again, especially if they
are to be of a temporary nature, will much more sliaturb the applica-
tion of capital to the operations of active industry, than calling
on each man to contribute JL. out of every 1001. of his incoMe: I
haae s strong conviction that the great mass of the labouring
classes in this coontre will consider the voluntary determioation of
the wealthier portion Of eociety to accept for itself ; for the
purpose of relieving the burdens upon industry —I have a strong
conviction that on the part of the public of this country, it will be
generally held as a strong proof of the determination of the upper
classes to bear their fair share of the public burdens.—(Cheers.
arlthouoh I admit that the tax does in some respects press with ad.
ditaba!al severity on account of the uncertain nature of profits upon
that portion of proaCity derived from trade and manufactures, yet,
when it is considered that otie tielet object of the imposition
of this plan, is to reduce the duties on the raw material of manu-
factures, as the best chance of a revival of commerce, I do enter.
tain a confident expectation that this proposal will be especially of
advantage to those who are connected with trade and manufactures.
ti:th eateeeta t" these who have land, or derive their income from
professions, I Im:sae abet confident expectation that, by reducing
the cost of living, it will, in a greet treat, compensate to them for
the peculiar burden thrown upon these. But even if I
cannot offer them that advantage, yet they will, Loy con-
senting to this burden, instead of throwiug it upon articled of
con.umption, diminish the force of the attacks of those who are
astitathiss the public mind to a state of great excitement. Even if
iii e them that compensation only, I trust it will be considered
an advantage, and I beast that in three years, we may anticipate
such a relief to trade and manufattotres, that we may be able to
dispense with the tax. I trust that we may Sinsi such a re-
vival of commerce and industry that we may Isaac
the satisfaction of contemplating a satisfied and contented people,
setisaed from the proof they have received that those of the
tieeitt stations in society, the comparatively affluent, are pre-
pared, at a critic rf get et commercial and financial difficulty,
to lay on themselves a full porfiet of the charge necessary to Le
incurred from the circumstances of the country.—a Loud cheers,
amid which the Right Hon. Baronet resumed his seat.)
A resolution was then put into the hands of the Speaker by the
Right Honourable Baronet, which was read at length by the Clerk
itaa!aaile: We understood the resolution to relate to the pro-
posed income taX.
Mr. LABOUCHERE then noise to eddrsts the House, but the
Right Hon. Gentleman was for some time almost inatulible, from
the noise that prevailed. The Bight Hon. Gentleman was under-
stood to say, that he was very sensible how difficult was the task
tmpeeed upon him of addressing the House, after the speech of tha
/tight nom Itaeoret, upon a question of such magnitude as that
under their consichatattelo He would, hoeever, claim the
indulgenco of the Ilouse white ha peoeee.ted to make a few
observations upon that speech. 'rise Right Hon: Baronet began
by saying, that although his (Mr.Labouchere's) Noble Friend (Lend
J. Russell), when he first heard of the intention of her Majesty's
no^ernment to propose an income tax, had declared that he would
give tUsi PabaSleeel 11,1 best consideration. Although his Noble
Friend had made that dee-lab:non; the Right Hon. Baronet began
by saying that he had heard that declaration esith incredulity, and
that he was perfectly satisfied that the Noble Lord had at that
time made up his mind to oppose the tax in question—Meer, hear */
a-nay, more, the Right Hon. Baronet went on to say that
ihatasatt high' the the , financial propositions of the Govern-
ment—whether fi'met had proposed that or any other tax—the
Noble Lord and those who acted with him, would be equally
prepared to oppose any course which the Gover»ment might
take.—(Cheers and counter cheers.) Now he (Mr. Labonehere)
would not reciprocate imputations of that kind.—(Hear, hear,)
eo the contrary, he was ready to do the Right Hon. Gentle.
Pritiae 'which he had refused to the party opposed to
him—(Hear, hem—arid strongly as he objected to the course
which the Right lion. Baronet had taken, he was nevertheless
prepared to avow his conviction that that course had beets
adopted by the Right Hon. Gentleman upon motives worthy of
his situation as a Minister of the Crown, and that he had not re.
ebt!tel '.o the present expedient without believing that it was his
duty to Won-attend it to the Ilouse and to the country. Ile con.
fessed that he thought the taunts and imputations in which the
Right Hun. Geutleman had indulge) came with a peculiarly bad
grace from hitn.—(Hear, hear.) It was true that the Right lion.
Gentleman had been all his life opposed to the party now arrayed
against him, but he had ha:l maple opportunity of witnessing the
eb.rea they hid pursued.—(Hear, hear.) He (Mr. Labouchere)
thought the flight Hon: Gentleman might recollect occasions, and
those neither few not taimasorteot, when the Noble Lord and
those who acted with him, had stearped forward, and when the
Right lion. Gentleman was in some dance from the lukewarm
support or the opens desertion of his own supporters, antl when
great principles were at stake--had thrown away all party reeling-a,
and had cordially concurred with flue Right lion. Gentleman nun up-
holding measures which they believed to be for the public
interest.—(Loud cheeps.) With these instances fresh in
his recollection, he confessed he was suprised to hear
the Right Hon. Baronet indulged in taunts whieg were equally
indelicate and uncalled for.—(Hear, hear.) The Right Hon.
Baronet its the course of his speech had introduced various topics
extraneous to the question before the Housc—topics relating to the
policy of the late Government. He would riot follow the Right
Hon. Gentleman in the discussion of those points, because he felt
that it was not desirable to divert the attention of the House from
the great and important subject then under their consideratio
st mn—a
question which demolished the greatest calmness and the o
serious deliberation, and which was assuredly quite enough to oc.
cupy their attention on the present occasion without mixing up
wills it other questions. The Right Hon. Gentleman seemed ex-
tremely surprised at the course which they (the Opposition Mem-
bers) had taken on that occasion. He supposed it was owing
to that !surprise that the Right Honourable Gentleman
could not imagine that any honest and public mot ion
had guided them in the course they were pursuing. He confessed
that he had heard the expression of such an opinion, from the
Right Hon. Gentleman, with peculiar astonishment, when he re-
collected thelanguage which, at no distant period, the Right linn.
Baronet had held with regard to a property tax, at a time when
there was a deficiency of 2,500,0001. to the revenue of the
country. The Itight Honourable Baronet, in the de-
bate upon the budget, in 1840, said, that " there being about
2,500,000/. to be raised ; to attempt to raise that small sum by a
property tax, or a tax upon general consumption, would not be ad.
visable, and, therefore, upon the whole, he gave a preference to the
principle of the plans of the Right lion. Gentleman." It appeared
that all through the speech of the Biwa Hon. Baronet there ap.
peered to run a tor.e of exaggeration, both with regard to the
financial difficulties of the country, and, what was stilt more im-
portant, with reference to facts which could not fail to produce an
impression upon foreign countries—(hear)—when they found such
language fell from the lips of a Minister of the Crown. The Right
hion. Baronet, hi order to induce the House and tine country to
swallow an unpalatable impost, had indulged a language which he
(Mr, Labouchere) held to be extremely dangerous when coming
from such a quarter. The Right lion. Baronet, talking of the
difficulties in which we were involved, spoke as if we
were engaged in wars of frightful magnitude. Now
he (Mr. Labouchere) did not mean to undervalue the importance of
the recent effects in Afghanistan and in China, but at the same
time when he heard the Prime Minister of this country which had
grappled, and grappled successfully, with the combined forces of
Europe under the greatest conqueror of modern times—when lie
heard the Prime Minister of such a country talk as he had talked
of the inroads of the barbarous class of Afighans, and of our
struggles with China—be owned that he heard such language with
surprise and regret. Ile could not help thinking, from time whole
tone of the speech of the Right Hon. Baronet, that while he pro.
fessed to believe that the proposed tax would be favourably received
by the country, he had a secret conviction that a tax so inquisitorial
was repulsive and abhorrent to the feelings of the English people,
In ceder to persuade the House and the country to adopt that tax,
he had therefore highly coloured the picture of our difficulties.
He should also say that he did not that* the Right lion. Gentleman
had fairly stated the alternative proposed on the Opposition side of
the House for our financial difficulties. The Right Hon. Gentlemen
had said that if the present Opposition had the luck to be now its
office, they would still propose no other measures than those which
they had submitted to the House last year. Now he (Mr. Labou-
chero) continued to believe that those measures which could
then have been proposed—and he deeply regretted that they
had not been fairly tried, ins order that they might have a full
experience of the results of a commercial Corn-law, and a com-
mercial Sugar-law. He also regretted that the failure of her
Majesty's Government, on that occasion, had deprived him of the
opportunity of bringing forward the improvements of which he had
given notice in the tariff. But he was now perfectly prepared to
own, at least for himself, that he very much doubted whether,
under the present circumstances of the country, by any mere modi-
fication of duties, they could fully meet the public exigencies. He
that or upon other subjects, the late
should say that, upon
Ministry, if they had continued ins office, would have taken
such steps as they might consider most conducive to
the honour and safety of the country, and most likely
to equalise the revenue and the expenditure of the country. The
Right lion. Gentleman himself seemed to admit that if the Corn.
law prepared by the late Government had been carried, their sugar-
duty and their improvements in the tariff had been carried, there
would now be no necessity for an income tax. He wished that sub.
ject were well understood in the House and the country. And he
hoped that whatever people might think of the Corn-law and the
sugar duty, they would know that the price they paid for them was
an income tax.—(Loud cries of " Hear, hear.) He owned that
when he heard those ad captandum arguments used on the other
side of the House,about their proposals being favourable to the poor,
and pressing exclusively on the rich, he could not help thinking that
when the poor and men of smallproperty came to understand that if the
principle of commercial reform had been adopted they would be-
nefit from the change, and they would not, as in the next place,
be subject to the eiFects which would indirectly follow fronts the
income tax. He could not help thinking that it would not seem
oven to them that the Government had taken the course most fa-

vourable to their interest.—(Hear, hear.) He confessed, that,
strongly as he was opposed to an income tax, and deeply as he felt
the evils which would follow from its adoption in a time of peace, I
if the Right Hon. Baronet had come forward with a really bold,
comprehensive, and just measure of commercial policy, he should,
upon the whole, have his support. If the Right Hon. Baronet had
stated that his income tax was merely an expedient to which he
had recourse until the trade of the country was fully developed, and
that he had merely proposed an income tax, and in order to make
sure fur a time of a sufficient revenue, he, for one, should not have
condemned the course. He could not but regret the determination
of the Right Hon. Gentleman with regard to the sugar duties, more
especially now that France and other countries were about to alter
materially their enactments upon that article of consumption. He
certainly could not but regret that the Right Hon. Gentleman had
not thought it expedient to alter the sugar duties at thispresent mo.
merit, when there was every reason for making such an al.
teration.—(Hear, hear.) Then with regard to the the timber
duties, lie could not help saying, that from the mariner
in which the Right Hon. Gentleman proposed to legislate with
regard to those duties it appeared to him (Mr. Labouchere) as if
the Right Hen. Gentleman was desirous of making his deficit as
large as he could.—(Hear, hear.) He must say, that a more
wanton and reckless abandonment of the sources of all revenue, he
had never before heard of. It had never before entered into the
mind of any Government altogether to give up looking to the Colo-
nial timber trade as a source of revenue. He now came to that
part of the plan in which the Right Hon. Gentleman mainly de-
pended to make the plan palatable to the commercial and manu-
facturing interests of the country—he meant the im-
proved tariff. lie (Mr. Labouchcre) was as well aware
as any man could be of the extreme difficulty
of the subject, and he would never he found raising petty cavils at
the details of a measure of that kind, if he approved of the prin-
ciple. If he approved of the principle, he thought it was only
fair to leave to the Government the arrangement of minor details.

Ile would admit that there were parts of that tariff which were
great improvements upon our present commercial system. But
when he considered the principle upon winch the tariff had been
constructed, he considered it so failty at d so erroneous, that
he believed if the House should unfortunately adopt it,
the disadvantage attending it would greatly outweigh all its bene-
fits. Ilis Noble and Right Hon. Friends near him had already
aluded with great enlargement at the field of colonial protection.
He (Mr. Labouchere) was not one of those who desired that a
preference should be given to the Colonies in the Home Market.
Oti the contrary, he thought the Colonies were entitled to a fair
and moderate, but not to an extravagant preference.— (Hear,
hear.) But the principle adopted in the present tariff was
a very different one. It extended to everything. There was

no article m the world the trade of which was placed upon an
equal footing between the colonies and foreign countries. In the
great article of tobacco, for instance, the colonies had been
plectra upon a❑ equal footing with other nations; and he should
regret to see the day when England should inscribe upon her
colonial code, " Hereafter everything shall be protected."
Sir R. PEEL—There is a protection upon colonial tobacco.
:Mr LA BOUCHER E was surprised to hear that observation from
the Right Hon. Gentleman. It was true that a differential duty
on tobacco in favour of our West Indian and North American
colonies had been proposed by Mr, Huskisson, which he (Mr. L.)
rejoiced to say had totally Like!. No considerable quantity of
tobacco had ever been imported either from the West Indies
or from the North American colonies. The Right Hon. Gentle-
man (the Chancellor of the Exchequer) had taunted him (Mr. L.)
with having rpproved of the petition of the East India Company,
praying for an equalisation of the duties on East and West India
produce. He had entertained and acceeded to the motion for an
appointment of a Committee to consider the petition which he had
given no opinion on the subject. The Right Honourable
Gentleman had alluded to his (Mr. Laboucherg's) having
consented to the equalization of the duties on rum, but it should be
recollected that they had already conceded an equalization of the
ditties on sugar, and he considered the equalization of the rum
duties as a corrottarey, and he could not but recollect on that
occasion the Right Honourable Gentleman himself was al.
most alone in his opposition to that measure, loudly proclaiming
that it would be the ruin of the West Indian interest.—(Cheers.)
He (Mr. L.) had on that, as on various other occasions, received
deputation, from various Gentlemen connected with tke East
Indies. They had asked him to take the opportunity to eaualise
the duties on East and West India tobacco. His reply was, that
nothing should induce him to propose such a measure. He had
said, that if they complained of a great difference of duty as a
grievance he was willing to do away with the nominal differential
duty in favour of the West Indies, but that nothing should induce
him to adopt as a principle, the allowing a great mono-
poly interest to grow up in the East Indies, in tobacco.
—(Hear.) The deferential duty at present proposed, although
only 3d. in the pound, was, considering the price of tobacbo, ac-
tually a protection of 100 per cent in favour of East India to-
bacco. The soil of India was favourable to the growth of tobacco,
end the consequence would be eventually to transfer the whole of
ouf teeneco trade from America to the East Indies, and thereby to
sacrafice one.eightli part of our revenue- lie hoped the Right
Hon. Gtntlerhao would recommend that part of the measure.
Anxious as he was to avoid trespassing too long on the attention of
the House, he could not sit down without adverting to the in.
come tax. All those who had experience of what an income tax
was, had described it as a most grievous burden. The Right
Hon, Gentleman had proposed certain modifications of it, which
might, pcthaps, in a very slight degree, obviate some few of the
objections which had been made to it. He had never heard of
any statesman who had not allowed that the principle of an income
was objectionable.
Sir It. PEEL—Sir Henry Parnell.
Mr. LABOUCHERE—It was the first lime in this country
the! such a tax had been proposed in time of peace. Adam
Smith, the highest authority on these subjects, had objected to
it as most inquisitorial and vexatious in its operation, and as one to
which no people would patiently submit. In the latterprognostic he
was wrong. The people of this country had submitted to it when
engaged in hostility with a foreign foe it had become necessary to
submit to such an impost to maintain the honour of the country ;
but he believed it was quite impossible to exaggerate the vexatious
nature of the tax. During the last year of its continuance there
had been 11,000 surcharges made in the City of London alone, of
those 3,000 had been set aside en appeal, after an elaborate exami-
nation of the circumstances of the parties, and 7,000
had not appealed, probably thinking it a less evil to submit
to an unjust impost, than to submit their affairs to the
inspection of the curious. But, suppose these surcharges to
have been just, what must have been the pestilential in-
fluence upon the n orals of the country of such a tax, when it could
induce parties to have recourse to guilty evasions, in order to evade
assessment. It was well to talk of the secrecy of the Commission.
ers, but in reality that secrecy had been very greatly
ebeerved.—(Cheers.) Ile wished to guard against the misreprit-
sentatinn which showed that there did not exist upon his
(Mr. L.'s) side of the House the same determination to take
effectual measures which time financial difficulties of the country
that existed on the other side) but he found it difficult to per-
suede himself that the first tax that they ought to have recourse
to should be the first which the people had insisted on being taken off.
the moment peace was restored. He did not mean to say that it
might not have been necessary tohave recourse to an income tax in
time of peace, but they ought to try all other means before they
constrained the people of England to submit to a heavy burden.
alien to their habits, inquisitorial in its character, more vexatious in
proportion to the amount levied than any other tax which had
never before been imposed in time of peace, and had always been re.
served as a last resource to fall back upon in time of war. But
when the occasion arose, he could assure the Right Hon. Baronet
opposite that notwithstanding the imputation thrown upon his
Noble Friend, he might rely that they would be found quite as
ready to adopt the most efficient means to meet the difficulties the
Right Hon. Baronet could possibly wish.
Mr. HA WES rose to move the adjournment of the debate, but
Lord WORSLEY said he wished to ask a question of the Right
Hon. Baronet relative to an inquiry lie had made of the Right Hon.
Baronet a few evenings ago. The question he had put to the
Right Hon. Baronet was what revenue he expected to derive from
the duty on corn. When he put the question to the Right Hon.
Baronet, he said he would give it his early consideration. With re-
spect to the proposed income tax, he ;Lord Warsley; slid not
think the country had had time to judge of it.—(llcar, hear.) lie
believed it was not understood. There was another thing he
wished to allude to, and which was, that. the proposed tax was to be
looked upon as a bonus upon bad farming. One of the grounds
upon which the Right lion. Baronet justified his tax, was the state
of India, and he collie not help saying that it was a los tunate
circumstance that the news arrived from India the night before he
made his proposal.—(Laughter, and cheers.) For many years the
expenses had been going on in India, and India had
required a great number of troops ; but it was the first
time they had been asked for an income tax to defray
expenses. lie had only to hope that the Right lion. Baronet
would say what he expected to derive from the duty on corn, as
the general feeling was that it would be a very large amount. It
seemed to be the unanimous desire of the country to know that
before the Corn.law Bill passed.
Sir ROBERT PEEL said his unwillingness to answer the ques.
tion was from no motives that had been ascribed to him. Perhops
the Noble Lord had heard the speech of the late Chancellor of the
Exchequer on this subject, in which he said it was almost impos.
sible for any one to form an accurate estimate of the probable
amount of the importation of corn. He found that the oldest
otlicers of customs and exc'se were frequently at a loss to estimate
the probable amount. It mainly depended on the state of the har-
vests. If there were favourable harvests, the amount increased ;
if there was an unfavourable harvest, it diminished ; and thus
it was impossible to form an accurate estimate. Nothing
could be morn difficult than to form an estimate of the pro.
duce of corn ; it depended so much upon the harvests. How-
ever, he calculated upon the receipt of 500,0001. at all events, from
the Customs entirely, without reference to the state of the seasons,
whether good or bad. He (Sir R. Peel) merely endeavoured to
answer the question of the Noble Lord as well as he could, but at
the same time he should again say, that no person could form an
accurate idea of the amount of duty upon corn, as it was so much a
matter of uncertainty.
Lord WORSLEY, in rising to explain, said, from what the Right
Hon. Baronet had sta ed he seemed to calculate the duties to be
derived from the Corn-bill at a very low rate.—(Laughter and
Cheers). The Right Hon, Baronet had said tart a very short time
ago that it would have the effect of increasing the duties, and it
would secure a more regular trade in corn.
Sir ROBERT PEEL said the Noble Lord's question could be
solved in a very simple way—suppose the rests in the scale were
given to an eminent accountant, it would be for him to calculate the
amount of the duty which might he paid.—Laughter.)
The House then resumed. The C Al 101 PiN reported progress and
asked leave to sit again.
The other Orders of the Day were then disposed of and the House
Adjourned at Half. past Twelve.

LAW INTELLIGENCE.
VIOE-CHANCELLORS' COURT, March 17
(Before the VICE-CHANCELLOR OF ENGLAND.)
His HoNotra was engaged throughout the morning in
hearing the case of Latour v. Holcombe, which possessed no
feature ofpublic interest.
( Before Vice-Chancellor BRUCE.)
ATTORNEY-GENERAL V. CULLUM.
The bill was filed in this case for the purpose of obtaining a
scheme for a charity trust in the town of Bury St. Edmunds.
Mr. Coorna opened the case for tho plaintiff, and Mr.
M'CriRISTIE followed on the same side.
We shall give an outline of the case in a more advanced stage.
(Before Vice-Chancellor WIG RAM.)
CROCKETT V. CROCKIITT.
In this case Mr. Russell appeared for the plaintiff, and Mr.
Sutton Sharpe for the defendant.
This suit arose upon the will of a testator of the name of John
Crockett, who had been engaged in the opium trade in China, and
who made his will on the 15th of March, 1831. There were
four surviving children, and the words of the will were—" Be
it known to all that this my last desire is, that all and every
part of my property shall be at the disposal of my most tru-
and lawful wife, Caroline Crockett, for herself and children.
The widow imagining that under this will she took the pro-
perty absolutely, executed a deed on the 30th of September,
1837, by which she transferred the sum of 15,000/., the bulk
of the property, to trustees, upon trust for herself for life, and
after her death for her children.
Mr. RUSSELL contended for the children, who were all made
plaintiffs in the present suit, that the rights of the parties de-
pended entirely upon the will, and that, according to the true
construction of it, the mother and children being at the death
of the testator took as joint tenants, the words " be at the dis-
posal" being followed by the words " for herself and children."
Mr. SUTTON SuAarE contended that the words " placing
the property at the disposal of the wife," were equivalent to a
direct gift, and that the Court could not interfere with the
manner in which she might dispose of the property for the
benefit of herself and children.
His HONOU a postponed his judgment.
FRIDAY.
(Before the VICE-CIIANELLOR of ENGLAND.)
Ilic Hosov a was engaged this morning in hearing and dis-
posing of unoppoTrl petitions, none of which presented any
feature of general interest.