The Sun.
London, England, 1842-06-18 00:00:00

wine of your crime. Let me beseech you to apply
yourself, for the short time that you have yet to remain
this world, to endeavour, by your contrition and
enitence for the dreadful crime which you have com-
mitted, to obtain the pardon of that Almighty Gcd, who by
Lis interposition, prevented you from completing the horrid
crime which you had imagined. Pray to that Almighty
Being that, as he has been pleased to interpose to pre-
vent the further aggravation of your offence, by thei com-
pletion of the crime which you had maziiiel,
also he will be pleased to show mercy to your soul.
It. now only remains for me to pass upon you the sentence of
tl e aw, which is—that you, John Francis, be taken from
hence to the place from whence you came, that you be drawn
from thence on a hurdle to the place of execution, and that you
be hanged by the neck until you be dead ; that your head be
afterwards severed from your body, and that your body be di-
vided into four quarters to be d.sposed of in such manner as to
her Majesty shall seem fit; and the Lord have mercy on your soul.
At the conclusion of the sentence the pli?onter fell fainting
back into the arms of the gaolers, and he was led away sobteng
most piteously.
We observed Mr. O'Driscoll, the talented young artist
whose excellent likeness of Good we took occasion to imtice
some time age, busily engaged in taking a he iiri-
,4iner and the Court during the proceidin2?, aid ue haye no
doubt that a good portrait of the w retched criminal will shortly
be presented to the public.

..'VE IV COURT
The Common Sergeant presided in the New Court yntei.-
day, but tlae eases were all very

IMPERIAL PARLIAMENT.
HOUSE OF LORDS, June
Their Lordships met at Five o'Clock.
On the motion of. the Duke of WELLINGTO:',7 the
Su ar Duties Bill was read a third time and passed.
THE QUEEN'S LETTER.
Lord CLONCURRY inquired whether any portion of
;lee money collected, in consequence of the Queen's
letter, would be applied to the relief of the poor ni Ire-
land ?
The Duke of WELLINGTON said that if the No:Ile
Lord had given notice of his question he would nave
been prepared to answer it. He would give the :LII,Wer
on the first day the House met again.
Lord FITZGERALD said that the collections were
all made in England and Wales, and Ireland had con-
tributed nothing.
Lord CLONCURRY said that subscriptions had been
raised in Ireland, but they were inadequate, in conse-
quence of the incomes of the gentry being spent OM of
the country.
The Earl of RAI)NOR wished to ask one or two
questions before the business of the Income-tax caute on.
He wanted to know what was the reason of the distinc-
tion of 24- in Scotland and 3 in England ?
The Earl of RIPON said that in the former Income-
tax Bill the tenant was charged upon two-thirds of his
rent. But it was found that this operated uncepially
upon the Scotch tenants, who.paid higher rents in pro-
portion than the English.
T E INCOME-TA X.
The Earl of RIPON rose to propose the third reading
of the Income-tax, and in doing so, he would have to
draw upon their Lordships' attention more largely
than he should wish, but he would endeavour to
compress into the narrowest compass what he had to say,
by treating the matter as one merely of business, and
by avoiding the introduction of topics which would
teed their minds from the consideration of the Bill
itself. The first thing would he to Icing before them the
actual state and condition of the finances of the coue:ry,
which was the foundation of the Bill. During the last
few years there had been a continued deficiency in the
Revenue in the following ratio:--In the year 1833 the
deficiency was 1,428,0001.; in 1839 it was 430,000/.;
1840 it was 1,457,000/.; in 1841 it was 1,851,000/i;
"'and,this year, 1842, up to the sth of April the de-
ficiency was. 2,139,0001. The deficiency had been
largest in the two last years. This alone would be suf-
tient to show the unsatisfactory state of the country, es-
pecially when the circumstances were considered which
occurred whilst the habitual deficiency was going on
and it would he impossible to meet the exigencies of
1843 without resorting to some new measure of finance.
The revenue of the year amounted only to 43,353,00 a,
whereas the expenditure, reduced as far as cu.-
. cumstances would permit, amounted to 50,944,00(1/.
the deficiency being 2,594,0031, and taking together this
deficiencies of the six years there was an actual deti-
eieacy of 9,593,0001. The deficiency of 1841 t tie
treater than that of any of the antecedent 3a-aes,
attnough there had been an actual increase of the re-
venue from the financial nneteurea of the Government,
which however, although successful to that. extent,
was not sufficient to meet the expenditure.
The great increuse in the expenditure of late years was
entirely in those great items of expenditure denominated
our military establishments, and which it had been
found necessary largely to increase, with a view fa,
ensure the honour and character of the country. In
the year 1838, the expenses of our army, navy,
and ordnance, amounted to 12,827,0001. In the year
1639, these expenses amounted to 13,273,000/. ; and
there was in that year an additional expenditure
in Canada of 500,0001., making the total military expen-
diture of that year 13,773,000/. In the year 1840, our
military expenses amounted to 13,702,000/., and the ex-
traordinary expenses of that year were 716,000/., making
a total of 14,478,004 In the year 1841, the ordinary
military expenditure was 14,012,000/. ; and the eltole
•expeaditure, including the outlay in Canada and China,
.amountedtol4,647,oooL'lnthe year 1842, that was to :.ay,
alp to the month of April of the present year, the ordi-
nary military expenditure was 14,705,0001.; and when to
that was added the extraordinary expenses in Canada
and China, • the entire 'expenditure of the year amounted
to 13,348,0011. There had, therefore, been an increeee in
our military expenditure, since the year 1838, of upwards
of 3,000,000/. Neither did he see any prospect that that
expenditurtewoulde for Some time to come, be diminished.
They nod wers in the. East of which they could n t cal-
culate the termination ; and it would even new be
necessary to make good a deficit of 700,000/. in the
axpenses of the Chita war.. Tee total deficit in the
r. venue at the expiration of the year 1842 amounted to
10,000 000/. ; and as there was no prospect that that
eeficiency would be :applied.. by a fortunate concurrence
of events, that was the basis of his arguments for the
imposition of the tax upon incomes which he was about
to propose. The necessity of equalising our revenue arid ex-
pendil ure, he thought he need not argue. It was plain that it
was riot safe to leave the revenue -of -the country with an in-
creasing deficiency. One of ahe eva4ons of the deficiency was
the reduction on the postage, and on that occasion the defi-
ciency was 2,332,0001. ; and then Parliament proceeded to
enact new taxes to the amount of 2,337,000/. It became . tie-
.cea:ary, when the present Government came into office, that of
neatly articles which were imported from foreign countries, and
-teem which duties were levied, a thorough revision should
take place. This was shown the more necessary from the im-
part duties having but a year or two ago been raised in some
eases as high as twelve per cent. Having had some experi-
ence iu these matters, he had always found it, more difficult to
take a-tax off, and more likely to create dissatisfaction, anti uo-
,4sines3, ant alarm, than it was to put that duty on.• Of
course they had had to contend with those difficulties, and he
theught no one would say that they bad not done their duty in
laying a foundation for a better arrangement and adjustment of
thoseduties, 1 hey could not of course carry this object into
effect without incurring a considerable loss of revenue. They
then, to consider what the amount of deficiency would be
without an alter:dire-1 of the tariff, and also what it wield be
with that alteration. The estimated deficiency, suppo-ine
rhat ne dterat ion It taken place in the tariff, was 2,594,nne1,,
and the estimated toes in censequence of a reduction in the
tat di was taken at 3,7a0,000/. It was, there-fire, necessary to
ire.l,o,;e additional taxation. The Income-tax was estimatt it to
produce 3,7,iioceL, and alteration in the stamp duties in Irc-
lmd tOeeeee., and the spirit duties in Ireland were estimated
te pr. ,love ::50.0QU1. It was abo originally estimated that
:2(10,0001. would be realizel from an export duly
on , cal, but owing to some modification it weuld
net exceed 160,0ta the whole of these taxes being
4,t1:0 000/. Oet of that they had to dednet the deficienc, for
F• ar of 2,700,tree/., which ...nub! leave 1,740,0001. Peoni
-That tliey had to deduct the loss by the tariff, which would
a surplus after meeting both cases of 520,0001. It was therefore
impassible to meet these deficteocies by any other plan whi,•h
po,•,;et•sttvi se few objections. The addition of to per reed. to
~,,sesßed taxed did not realise the expectat :ries (hi louse who
had In: igina-ed it. He therefore thought ti,,) had fiutliweut
xr,,und ter the propo,ition if her Majes,y's Government. tie
e,,s aware that it had been said that they could re-establish
taxes which hail been taken off in 1815. Nothing could be
attended with more difficulty than this. It appeared that sinee
the war the reduction had been no less in the Cuetome 11:an
0,021,0ie0t. In the meant:me, however, Parliament re-impose;;
0001. It was, therefore, clear that any attempt to make
goon the deficiency by raising the Customs duties, which bad
tapen reduced neon the very principle which regulated tie new
tariff, svculd tail. For instance, tho duty open cotton wool I
which sui•plied labour to so large a portion of
the copulation. Since the war the duty upon that article had
been reduced to the amount of 1,324,00)/. What would be
the consequence of re-imposing that duty ?—( (lear.) fact,
tiething but the eonsideratioie oferevenue could inatity the e-
fait:nig of the duty that was ea* levied upon it. The ttext
was !he duty upon tonnage. He thought that no one would say,
that tYs duty should be again. raised to its former amount. He
believed that, looking to the increasing competition of foreign
manufacturers, no one would say that it would be right to raise
the duty upon raw material. As no the duty upon coal, would
any one say that it should he increased ? Again, look to silk.
Weald you recommend that the duty upon that community
should be increased, when it was of such vast importance to our
own manufacturers? If he were to go through the whole of
. these items, he could convince their Lordships that it would
be impossible to raise 100,000/. in that way. Coming to the
Eeci.e. There had been since the peace a reduction altogether
of 10 0410,000/. Would they re-impose that ? Take tine first
article, malt. He was one who had always resisted the total
repeal of that tax. But would any one say that it should be
raised? The next article was salt. Was it not the general
outcry against that tax, whilst it existed, that it eeprived the
poor of one of the necessaries of life? He was sure that none
of their Lordships would recommend the re-imposition of that
tax. He said the same of the tax upon leather, for the
collection of which the most clumsy and vexatious
contrivances had been necessary. Great reductions had
teken place in the Excise upon spirits. In • the
late regulatkps of the Government there had been an iecresse
.4,1 4n, shilling upon Irish spirits. But in raising the duty upon
*ha, commodity it was necessary to take care that they did not
give enyourgereent to that most demoralising of all pratei,ca
In that article there could he no increase. V ith
respect tie printed calicoes, no one would think of re-imposing
theie, a duty of 2,:e.0,600/, for the sake of a revenue, whiA.
with the drawbacks, yielded ouly 525.0eee It ceuld not he
supposed that it would he ealat able to the country to re- ice! use
t f'iesrarnp dune; on law proceedings, wlech were very prop, rly
deeigoated as taxes upon justice.—( Hear, hear.) Next es
tree tax on advertisements. Thefe a ieltied 147,0001. ; the t
bad been cuesiderably reduced, aed :;I,hongh the revenue hi e
eat Tire rteetvered from the reduction, soil the number of .el-
Yettlsements had been greatly increased, and the public leo-
portii.nately benefited. Then the=re was the reduction
ci
:191,000/. takers in 1836 off
-
the tax upon newspapers. ffe
did not think that the House of
Commons would be disposed
to re-impose that tax, and he was sure that such a prop*al
would not meet with the approval of themembers of the late
Ariministration, with whom the reduction bad originated. •
It might, however, be said that they might increase
the revenue, by an addition to the assessed taxes. Hi,
doubted, however, whether such a course would be acceptable
to the country, or whether it would in itself be politic.- They
lied, for instance, abolished the house-tax, and he questioned
whether it would now be advisable to re-impose it. No tax
would be felt more grievously by the poor, than such a tax; it
would render their dwellings still more uncomfortable than
they were at present. Se, again, with respect to the window-
tax ; its re-impoeition would pants severely upon the humbler