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

THE ARMY /N INDIA.

The subjoined is an extract of a letter from a non. commis-
sioned officer of the 22d Regiment, to some of his friends is
Clonmel. It gives a very melancholy account of the ravages
which the cholera has made in that corps ;
" Camp Kurrachee, 22d April, 18-12.
" Since I wrote to you about this day month, the Almighty
has been pleased to lay a very heavy hand on this regiment, :n
the shape of cholera. We have now in the short space of one
month laid in the cold grave our band-master, sergeant-major,
three sergeants, and 130 men, 12 women, and about 20 young
children, not speaking of the proportion of the other European
corps in garrison buried. I wrote to you a supplementary
letter last month, when I found things were getting better
with the right wing, as I was afraid if I wrote about it, it
would make you uneasy. The next day it broke out amongst
us. To bury nine men a day was our allowance, and that with-
out coffins, only tied in a sheet, and three in some graves. We
had to fly from the barracks into camp, half way to the sea.
We soon, in the middle of a desert, raised a grave-yard. Wo
:led from that place to the sea-shore, where we got great benefit
from the sea-bathing, and buried very few. We were then
ordered to join the head-quarter camp, where it was again as
bad as ever. One hundred and sixty recruits from England
having joined, it whipped them off very fast. The doctor
made a report that the knocking about of the regiment has
kept the disease up, so we marched into the wretched barracks
here yesterday, but we now appear to be on the mending hand,
though we still have it amongst us ; but please God it will soon
wear away. It was very singular that all the officers escaped
I almost gave up all hope of ever seeing any of you again, but I
hope for the best."

IMPERIAL PARLIAMENT.
HOUSE OF LORDS, June 21.
Their Lordships met at the usual hour.
TRANSFER OF LICENSES BILL.
This Bill was read a second time, and ordered to be
committed on Friday.
A message from the House of Commons brought up
the Dean Forest Ecclesiastical Districts Bill, and a variety
of other Bills, which were severally read a first time.
PUBLIC-HOUSES BILL.
The Marquis of SALISBURY presented a petition,
signed by upwards of 150 individuals of Liverpool, against
certain clauses in the Public-houses Bill, with reference
to the powers of interference possessed by the police.
Lord KENYON presented a similar petition, also from
Liverpool.
NATIONAL EDUCATION (IRELAND).
The Archbishop of ARMAGH presented a variety of
petitions from the inhabitants of Ireland against the
present system of National Education in Ireland, and in
favour of the system pursued by the Church Educational
Society. The petitions were signed by nearly the
whole of the Irish Protestant clergy, and were worthy
of the most serious attention of their Lordships' House.
The Marquis of DOWNSHIRE concurred in the re-
marks of the Right Rev. Prelate, and in the terms in
which the petitioners had addressed their Lordships.
He was obliged to the Right Rev. Prelate for having
brought these petitions before the House.
CAPE OF GOOD HOPE.
The Earl of CLARENDON rose, pursuant to notice,
to present a petition from the inhabitants of the Cape of
Good Hope. The petition was signed by 600 individuals,
who stated that they had always been deeply sensible
of the advantages of free institutions. They prayed for
a legislative form ofgovernment, which should be as nearly
similar as possible to the government of Great Britain,
When they considered the importance of this colony,
containing upwards of 180,000 inhabitants, dissatisfied
with the present form of government, he thought their
petition was worthy the attention of that House. They were
of opinion that a management of their own affairs would
be likely to render their state more thriving ; and they
were the more convinced of this since the introduction of
municipal institutions amongst them. A Bill was before
the House of Commons to present New South Wales
with a legislative form of government ; and the inha-
bitants of the Cape of Good Hope thought that they
were quite as capable of managing their own affairs as
the inhabitants of New South Wales.
The Earl of RIPON stated that a similar petition, signed
by the Governor of the Cape of Good Hope, had been
sent to her Majesty's Government. He could assure his
-Noble Friend that her Majesty's Government were as
anxious as any one could possibly be for the welfare of
that important colony. It would be strange, indeed, if
they should fail to see the advantages of that system of
government by which this country had itself flourished.
'There were, however, a variety of difficulties in
the way to be overcome before a similar govern-
ment could be established there. The very
position of the colony militated against it.
Lie plan as proposed was exceedingly deficient as to any
description of the means by which it was to be
carried into effect. One part of the plan was
that there was to be but one House, and that
was to be altogether elective. Now it was
true that in. the Constitution proposed for New South
Wales there was to be but one House ; but then some of
the Members were to be appointed by the Crown. He
could only say, in conclusion, that the subject should
have front him the consideration which its importance
deserved.
Lord BfIiOUGHAM would have preferred that his Noble
Friend had: not brought forward this subject until a more
seasonable opportunity presented itself. But as it had been
brought for ward, he could not let the occasion pass without
saving that: he would oppose the introduction of a sys-
tei:i which. was falsely called the extension of the
British C, institution into the colony of the Cape.
One great; objection which he had to it was
the w ithe.rawal of the protection of the Crown
from that large body of the population which
hind recently passed from the condition of slaves to
that of freemen. Ile objected to place them en-
tirely unfit r the government of that other por-
tion of the i nhabitants who were white freemen. Trini-
dad, and otl ter colonies of the West Indies, had applied for
a local representative government ; but, fortunately for
the colou.7s d population, the application was rejected in
all except one ; and the result of the concession in that
case convijsced him that, with regard to the interests of
the colou red population, it was not advisable, it was
not safe, t D grant what was called a Constitution to the
colony of the Cape until the state of society was con-
siderably ihnproved.
Lord H U'WI)EN was much gratified q;at his Noble
Friend (the Earl of Clarendon) had brought forward
this subjoc t. lie could not see the justice of con-
demning tt population of 20,000 persons, far ad-
vanced i a civilisation and manners, to political
bondage, because the sin of slavery had once
existed at nongst them. He believed that the colony was
in every r espect fitted to enjoy the advantages of a re-
presentative government, and he could say, from
.per-
sonal knovAsdge, that in the whole range of the British
colonies there was not one better affected to the mother
country, nor more sincerely loyal in attachment to the
Sovereign and the Constitution, than the Cape.
After a few words from Lord BROUGHAM, in ex-
planation the conversation dropped.
DISTRESSED DISTRICTS.
Lord N HARNCLIFFE, in relation to the question of the
Noble Lor d opposite relative to the Report of the Assistant
Poor-law Commissioner from Burnley, begged to state that it
would be i nconvenient to produce the whole of the Report. He
would pro Ewe all the essential parts of the Report, and he
trusted th apt would be sufficient.
Lord KU.: NNAIRD had no wish to embarrass the Govern-
ment ; he i would therefore withdraw his motion on the sub-
ject, and ac cept the proposition of the Noble Lord. He trusted
their Lords hips would read the Report from Stockport, and
also the pot tion of the Report from Burnley, when it would be
found th; tic his (Lord Kinnaird's) assertions in regard to the
dreadful s,,a.te of distress in the manufacturing districts would
be fully b, tine out. In many parts of those districts the people
for weeks . had been subsisting on boiled nettles.
AFFIRMATION BILL.
Lord D ,ENMAN gave notice that on Monday he should call
their Lor Iships' attention to the Affirmation Bill.
SALMON FISHERIES' BILL.
The D hake of RICHMOND presented several petitions
against th e: Salmon Fisheries' Bill, and suggested that the Bill
should be :referred to a Select Committee.
The Ea rl of ROSEBERY signified his intention, of ac-
ceding to t he Noble Duke's request.
CASE OF MR. ST. GEORGE.

The Mar quis of CLANRICARDE wished to put a question
to the Nobi .e Duke relative to the re-appointment of Mr. St.
George to the Magistracy of the county of Galway. About li
six years ago Mr. St. George had been a Magistrate of that
county, b at, in consequence of a letter which Mr. St. George
had addl., used to the Marquis of Normanby, then Lord Lieute-
nant of 1 reland, it had been deemed expedient to remove Mr.
St. Geor from the Magistracy. Last summer the Magistrates
of Galwa y had addressed a memorial to the Irish Government,
praying t atat Mr. St. George might be reinstated ; that memo-
i ial had be en transmitted by him (the Marquis of Clanricarde)
' to the Iris 3 ta Government, and he had thought it his duty to sup-
port its prayer, He had a great friendship for Mr. St. George, and
at the titni t was desirous of seeing him reinstated in the Magis-
tracy. 1-1 a (the Marquis of Clanricarde) had had an interview
1 with the !Lord Chancellor on the subject, and the Lord Chan-
cellor ha s expressed an opinion that Mr. St. George ought not
to be rei restated unless he would express his regret for the letter
he had t irittcn. This Mr. St. George had refused to do, and
there her (the Marquis of Clanricarde) supposed the matter
would have rested. He had, however, since learned with sur-
prise, th iv t Mr. St. George had been reinstated. No intimation
had been. made to him that Mr. St. George had been restored
to the Ca mmission, and until he read it in the newspapers he
was quite unaware that such a step had been taken. He ap-
plied for i reformation on the subject, and was unable to gain it,
but he as A' it shortly afterwards in a newspaper. He wished
to ask ail t Noble Duke if Mr. St. George were restored to the
Commis s ion, and if the Noble Duke had any objections to lay
before tlne Honse any communications which had been re-
ceived , itt the subject from Mr. St. George or the Irish Go-
vernme et.
The Duke of WELLINGTON said he mightanswer that Mr.
St. Gr cirge had been restored to the Commission of the Peace.
About five years ago he was dismissed from the Magistracy
in cos is equence of writing a letter to the Lord Lieutenant
upon .&c me conduct of the Lord Lieutenant whilst in the exe-
cution of his duty. In his (the Duke of Wellington's)
opinion , the Government of the country could not have done
otherui se than require Mr. St. George's removal from the
Comnsi ssiou of the Peace. Afterwards a large proportion of
the Mi' agistrates of the county, who had acted with Mr. St.
Geors p t, requested that he might be restored to the Magis-
tracy.. The Learned Judge who held the Great Seal is Ireland
thoug }it proper to inquire into the circumstances attending the
remc val of Mr. St. George from his office ; and, having done
so, h e proceeded to consider well whether it would be expe-
dient to restore him to the Commission, and, after a consulta-
tion, i i was determined to restore him. He (the Duke of Wel-
lingd as) did not consider it expedient at present to answer the
questi ant relative to laying on the table the communications. If
the 1s oble Lord had given notice of his question, he should
have he en prepared to answer it. He must say that the restora-
tion of Mr. St. George to the Magistracy had given great
satisfac don to the people of the neighbourhood, and was not
done tx. gratify the feelings of an editor of a newspaper. The
dismi tsal was no doubt a good step, and so probably, after five
years" suspension, was the restoration.
TI to Marquis of CLANRICARDE said he was glad that
Air. St. George had been restored. He had, however, made
app',ication on the subject before and was refused an answer,
wr, ilst the editor of the paper had obtained the correct in-
formation. Perhaps he might be allowed now to ask when the
Commission and Assizes at Tipperary would be held?
Lord FITZGERALD concurred with his Noble Friend in
the propriety of Mr. St. George's restoration. Mr. St.
G eorge never applied to be restored ; the application for his
-1 estoration was even made without his knowledge—made 1
public grounds—and by tote first gentlemen of t
Those who had been acquainted with Mr.
that a mote competent man for the discharge
St, George
hisGhe oedr
ug
tei
ekan—eyti
as a gentle.
more honourable, a more public-spirited individual,
i matt of property, and a Alagistrate,wtasat not to be found in that
or any other country.the application for his 1
He thoughtdehd.
With regard to the
restoration was perfectly
place in Tipperary, his Noble
' , Special Commission to take well
Friend had stated on a former night that he was led to believe
' that time would be lost
ibaymetd.he appointment of the Special
Commission
e was sure that their Lord-
ships would abtetghleadti tmoelerarn that there would be no delay to
1 public business ; but, whereas the Special Commission issued
Zsti the'loth ofJune was directed to open at Clonmel on the 28th
of Juae, the Assizes would not commence at Nenagh till the 281 h

THE INCOME-TAX.
On the reading of the Order of the Day for the third reading
of the Property-Tax Bill,
The Marquess of CLANRICARDE said that when he on
Friday evening moved for the adjournment of the debate, in
opposition to a majority of the House, he was actuated only
by a sense of his duty to take an opportunity of
stating the grounds on which he thought their Lordships
ought to reject the Bill. If he wished to prove this by
showing them how injurious the Bill would be to trade, and
how repugnant to the feelings of the people, he need only
read to them the petitions which had been presented to both
Houses of Parliament, from large bodies of influential mer-
chants and traders, and from the Metropolitan constituencies.
But if it was admitted that in a financial sense alone, as in-
deed it was admitted on all sides, that an Income or a Pro-
perty-tax was the most objectionable of all modes of raising
a revenue, and should be resorted to only in a case of ex-
treme necessity, then he would say that all objections ap-
plied with especial force to the Bill before the House. One
Noble Lord, indeed, had defended the Bill, and affirmed that
it was a good Bill, because it would raise money when the
Government wanted it. That Noble Friend of his went further,
and said, that the Parliament and the country were too
hasty, when they gave up so productive a tax in 1816.
( Hear and a laugh.) His Noble Friend went further and
said that he himself when in office would have proposed the
re-imposition of this tax, if lie could have expected that the
country would bear it. Such might hate been the view of his
Noble Friend, but he (the Marquis of Clanricarde) had never
heard that any such views were entertained by the Govern-
ment of Lord Grey or of Lord Melbourne. It had been argued
that the tax was a politic one, because the people could not
find out the amcunt of the pressure upon them. That was a
most unconstitutional argument. The only argument of his
Noble Friend, who on behalf of the Government brought for-
ward the measure, was the plea of necessity, and that was the
only plea on which the imposition of the tax could be justified :
but his Noble Friend had failed in proving the necessity. If
that necessity had been made out, he (the Marquis of Clanri-
earile) would not have opposed the measure. If the safety and
honour of the country required the imposition of an Income-
tax—if even it were required to relieve the springs of industry,
odious as en Income-tax was, he could not have opposed it.
Nay, further, if the Government had proposed a grand and
complete plan of finance of which an Income-tax formed a part,
he would not refuse to consider it, although he had great ob-
jections to looking to en Income-tax as a permanent source of
revenue. But the Government had not made out a case of
necessity. The Noble Lord had dwelt upon the
necessity of equalizing our revenue and expenditure, of
reforming our tariff. and on the difficulty of finding any source
of revenue equally productive and efficient. The great mis-
takes pervading these arguments were—lst, that the financial
difficulties of the country were exaggerated; and 2d, that the
resources derivable from ind,rect taxation were underrated.._
( Hear, hear.) With regard to the statement made by his.
Noble Friend as to the expenditure and the necessity for it,
there was some little discrepancy. He had looked,upon the ex-
penditure in China and Canada as a permanent one; he (the
Marquis of Clanricarde hoped that such would not be the ca, e.
But his Noble Friend had made but slight allusion to the rc-
..

sources of the country. True, he had alluded to the deficiency
occasioned by the Post-office alterations, and to the failure of
the additional five per cent. on the taxes to make that deficiency
good, but he had omitted to state the cause of that deficiency.
—( Hear, hear.) If they had lookti to those causes they
would have afforded them something like the glimmer of a
light that those deficiencies were temporary, and that this tax
might ultimately be removed. If those difficulties had arisen
from the monetary difficulties of America, when those difficul-
ties were removed our embarrassments would cease. If they
were dependent on the Corn-laws they would exist as long es
the Corn-laps existed. If they were dependent upon a gra-
dual decline of our trade, then the tax would become a perma-
nent one. They ought to know the opinions of the Govern-
ment upon that point. If ever there was a time when they
ought to press lightly on the peeple, to encourage enterprise, to
leave capital free, to leave the money of the p, ople in their pockets
to fructify, that time was the present.—( Hear.) With regard
to the second consideration, it was certainly remarkable that
the present Ministers of the Crown should never have disco-
vered the real character of the tariff until the present moment.
Looking back to the previously expressed opinions of the Go-
vernment, he could net help thinking that they had gone
out of their way to create the necessity for the Income. tax. He
would defy his Noble Friend, whenever the tariff should come
before the house, to show that it was founded upon my sound
principle, or had been drawn up upon any one principle what-
ever.—( Hear.) He preferred the new tariff to the cid
qttoad tariff ; but he preferred the old tariff w ithout the Income-
tax to the new tariff with it. The good of the new tariff was
nut so much in the tariff itself, as in the speeches a, d profes-
sions which its discussions had elicited from its proposers. For
those speeches and professions, however, he thought they were
more indebted to the Budget wf last year than to anything else.
( Hear.) No one had ever contended that the lower N OU
made the duty the greater would be your revenue ; but what
had been contended was, that if you would get rid of protective
duties, aid lower differential duties, you would increase your
revenue. The new tariff was founded upon the princ.ple
of protective and differential ditties. If at a time
of distress like the present, any parties were called
upon to make sacrifices, it ought to be the great interests, fur
the sake of which the enormous load of taxation had been laid
on the country. If the tariff had been properly revised, so far
from creating a necessity for an Income-tax, the deficiency of
revenue might have been in a great measure made up by such
revision. He now came to the third argument of his Noble
Friend—namely, the impossibility of raising the revenue by
any other means. His Noble Friend had conjured up a host of
shadows, for the purpose of dispersing them. He had, how-
ever, touched but lightly upon some articles, such as wine and
assessed taxes. He ( the Marquis of Clanricarde) was called upon
to find the Government a budget, but, since the peace, twenty-
three millions of taxes bad been repealed, exclusive of the pro-
perty tax. It would not show that there was no way of raising
a revenue, without having recourse to an Income-tax, to say
that such and such a tax could not be imposed. The Noble.
Lord opposite, in 1819. had increased the taxes by three mil-
lions annually, without imposing a property-tax; and so far had
that been from pressing on our resources, that that Noble Lord's
successor, in 1822, had taken off four millions. That showed
that the resources of the country had not been exhausted; bat,
on the present occasion, the Noble Lord had said notl in.
on the subject, which he ought to have done. It was absurd to
say that no means of taxation could be devised to raise from
two millions and a half to three millions of money in three
years, without having recourse to an income-tax.—( Hear. )
Therefore his Noble Friend had completely failed in establish.
ing the necessity of the case. He admitted, however, that the
Government plan of finance must be looked at as a whole, and
as a whole, he said that the relief they proposed for the dis-
tresses of the country, when compared with those distresses,
was absurd, ridiculous, and contemptible. The first thing they
did, having a deficiency of three millions, was to give u
600,0001. of timber duties. The reduction was good in itself,p
but it was not to be accepted as a compensation for the
I,,come-tax. Besides, it maintained the differential duty in
favour of the Canadas, and cave you only bad timber cheap.
It would not encourage the Baltic trade at all. If trade were
prosperous, and houses were building, this change would be
of consequeime ; but at a moment when houses were falling
into decay, mid the only houses the industrious classes could
look to were the poor-houses, it was mockery to talk to them of
the relief to be derived from a lowering of the timber duties.
The Government had also reduced the duty on coffee; that
taken abstractedly was a good thing, but it was purchasing it
at too dear a rate to have to pay an Income-tax for it. It
would have been an infinitely greater boon to the people to
have reduced the duty On sugar, and it would have led to an in-
crease in the coffee duties by promoting an increased consump-
tion of coffee. Last year the great argument against the lower-
ing the duty on foreign sugar was, that it would tend to en-
courage slavery ; but the argument was now Oven up, else
why should they admit slave-grown coffee ? The whole re-
venue given up was only 170,000/., and surely that could form
no excuse for an Income-tax. It appeared to him that. the
Government had only touched the tariff to have an excuse for
proposing an Income-tax, but they never stated how they were
to get rid of it. It appeared that they only calculated upon a
surplus of half a million to enable them to carry on negotiations
with foreign Governments. Now, he should like to know in
what negotiations any such surplus would be required? There
was every reason to believe the surplus would be more, and the
Noble Duke said it would be applied to the reduction
of other taxes. If such were the case, how on
earth was this tax to be got rid of?—( Hear, hear.)
It was mere delusion to say this tax would cease in three years,
and if it did not, it would become the regular financial system
of the country. He did not think the people would submit to
it, and if they did not, and the surplus was applied to the re-
duction of other taxes, how could they maintain the finances
of the country without imposing other taxes, which must de-
range the commerce of the country ? Ireland was to have an
additional charge of 400,0001. a year, and if Ireland were to
have this permanently, Ireland would be very badly off. It
would be much better for Ireland to pay the Income-tax for
three years than to have this permanent annuity of 400,000/, a
year imposed on her. Let their Lordships look at what a
mass of injustice this Bill was in every way. The powers of
the Commissioners were most tyrannical, and were inconsistent
with free government.—( Hear, hear.) It appeared that per-
sorts in trade were to make a statement of their average income
for the last three years. The man whose trade was declining
would be pressed down to the earth by the measure, and the
rising man would not pay one quarter of what he ought.
Surely a measure of such monstrous injustice ought not to
pass into law. It was somewhat remarkable that the Noble
Duke on the cross bench had said that this was a landed Par-
liament, and that they would take care that the Government
should pay attention to it ; and it certainly did look as if the
landed interest in this Bill had taken good care of themselves at
the expense of the other classes of the community.
(tttai
rihuut,
aetegt,
deryhniel
h:tpseteci
rwlotoAnimplic, Marquis
hsrorepqenodurt
fholoitasfleoneawalsnatsei
,Cni(
raised
‘,oeß a,
,r,i2s:Bssf:eri
:dsoatlem.i
:m0
00
The Duke of RICHMOND had made no such observation
d
as,
o
e
It
during the present session; he might have said something of the
sort last session, but after what had occurred during the present
session, he never could have said that the Government paid
any attention to the landed interest.
l'fallenhefrNolmarqthueis oNfoCblLeADNukß,l,CaAnaßDinEsowmaes grleasdpteoethseaagrrsevedhat%hiarthl
The Duke of RICHMOND—Certainly, they have paid no
him in opinion.
(tihienttearreiffst.,—or(tAhelyauwgohu.l)d nut have proposed
at
th ;e.ds f
oiarntnelleuirdl.
a4g52,
ot, hie2eos7l,:lts9l3ll: ch. he;
L_kNRICARDE would recapitulate the
statements which had been made on the subjceocmt.e Tdehreivwe'dhoflreooraf
The in
; so that 1,127,1931. of
ilfaaitr?waswpaasitilt by 82,796,000 L,
income derived from trades and professions paid more
derived from
just? Was it not too much in
most dangerous principle also
to introduce into taxation, that in ta s telfi al4t
aking property you would
exempt property up to a certain amount H had
ffartomur otfhethelaltatnedr'?
He shown that
the Goveriinnin
Land.
double
Was
t had taken care of their friends of the landed
interest, but by this new and dangerous principle of exemption
they had taken care of their other friends, the Chartists.
( Hear, hear.) He objected altogether to the measure of the
Government. It was most impolitic in principle, and most
inopportune in time. The Government had sought only to get,
in the easiest way, out of a financial difficulty, without taking
any measures to check the growing decline of our manufactures,
or to remove the radical causes of our financial difficulties. In
conclusion he moved that the Bill be read a second time this
day three months.
The Earl of WICKLOW begged to explain that he had
never intended to accuse the Government of slighting or in-
sulting Ireland be not extending the Bill to that country. All
he had said was that lie regretted the Bill was not extended to

Ireland, because he wished to see the system of taxation assi-
inflated in the two eeuntries ; and he was convinced that whilst
Ireland was non Lady exempted front the operation of the tax,
111
she would, in fact, contribute to it in the same proportion as
England or Scotland, at ti e same time that new burdens were
imposed on her in the increased stamp and spirit duties.
Earl STANHOPE said if he had been in the House last
Friday he would have given his vote against the Bill. He
thought it would prove highly detrimental to the agricultural
interest, and especially when taken in connexion with the tariff,
a measure to which he would give his most strenuous oppo•
sition when it came before their Lordships. It was said the
tariff would so far diminish the cost of living as to enable the
people to pay the Income-tax more easily. He had seen so
much and heard so much that he would never more be sur-
prised at anything which he should hear or see.—(A laugh.)
He granted that there had been a great falling off in the re-
venue. But what else could be expected whn they had the
schemes of rash and speculating financiers to deal with. There
was the idle scheme of Mr. Rowland Hill, which cost the
country a revenue of 1,000,0001. a year.—(Hear, hear, and a
laugh.) He agreed with those who thought that the best
course was to re-impose some of those taxes which had been
repealed, and had not given so much relief as had been antici-
pated. He was not in the habit of intruding his advice on
Chaacepe of the Exchequer, for he was sure that it would
not be sfollowed, if indeed it would be very graciously re-
ceived.—(Hear, hear, and a laugh.) But he would recom-
mend a well n•egulated house-tax, exempting the houses
of the poor and middle classes. Also an increase of
the taxes on servants and horses, exempting those persons
who. kept only one horse and one servant. For although the
Nt tale Marquis (Clanricarde) might call him a Chartist, he
-would always recommend that taxation should commence at
the highest possible point in the scale, exempting as much as
possible the working_ and middle classes. He thought a re-
tropes:lion of the Post-office tax in part, say ltd. per letter,
would produce no inconvenience, and would raise a consider-
able revenue. He would also recommend an increased tax upon
French wines, which would be paid only by the wealth:est
classes. He deprecated this (the Income) tax must of all, on
account el its inquisitorial character; and he would ask, was
the state oi the country so satisfactory that it was wise to do any-
thingavhic'n would tend to alienate the affections of the middle
elassee' But it had been said that taxation had reached its
limits. How could that be when some years ago the amount
was sae much greater ? In his opinion the reason was, that when
the taxation was high, the country had the advantage of a cur-
ren sy which enabled it to sustain a heavy taxation. But that
we uld never be the case again, as long as Peel's Bill was in ex-
ist armee a Bill which the first breath of war would blow to
pieces. He agreed with the late Sir R. Peel, who told his son
the a the Bill could not be carried into effect without ruining
tb e country. He could acquiesce in the Income-tax, with all
its objections, if he could believe, as was said, that
t taxed the rich and spared the poor. But it was,
in fact, a tax which drew from the poor through the rich.
The tax would compel every prudent man to curtail his expen-
diture, and to make a budget for himself, to meet that of the
Chancellor of the Exchequer.—( A laugh.) What would be
the effect of such a diminution of expenditure of the rich, but
increased suffering to the poor, whose distress was already such
as to call for the most serious consideration of Government ?
(Hear, hear.) It was awful to anticipate what might be the
consequences of that distress, and there was no greater objection
to the proposed tax than that it was calculated to increase it.—
( Hear, hear.) The Income-tax it was admitted, on all sides,
ehould be reserved for a time of war ; but it was said that we
-were at war in Chhia and Affghanistan. Now he contended
that those unjustifiable wars having been undertaken withsout
the consent of Parliament, Parliament could not be called on to
provide for the expenses.—(Hear, and a laugh.) If foreigners,
in order to escape the tax, were to withdraw from our funds
the stock which they held in them, and which amounted to
12,000,0001., he called upon the House to consider what would
be the effects upon the currency of the country.—(Hear, hear.)
The Noble Lord concluded by giving his hearty support to -the
anceion of the Noble Marquis opposite.
Lord BEAUMONT said, that although he had given a
tiles at vote against the amendment of the Noble Marquis (Lans-
doe ne), on Friday last, because he disapproved of some of the
pro' iositions of, the Noble Marquis's resolution, still he could
not give an unqualified support to the measure of the Govern-
ments, not because he thought an Income-tax inadmissible, or
that. the deficiency which was pointed out by the scribblers of
the Continent as the gangrene which was eating into
the strength of England, did not exist; he objected to it: be-
ereuse it was accompanied with measures which he believed to
1 e ruinous. The late Government sought to make up for the
diefieiency by means of the Customs, and to raise revenue they
abandoned protection. But the tariff of the present Govern-
ment abandoned protection, a principle to which they were
bound, and they also abandoned the revenue to be obtained
from the Customs, so that they increased the very difficulties
which they alleged as the excuse for the imposition of the
Income-tax.—( Hear hear.) They had admitted to one sett of
coeiplainants that the tariff would yield no revenue, for no cantle
or provisions wouldhe imported; whilst to those who complained
of the Income-tax they said—" You will be able to pay it, be-
cause you will get provisions cheaper."—(Hear, and laugh-
ter.) He contended that the farmer paying one half of his
landlord's tax, as well as that which was directly levied on him-
self, would actually pay a greater proportion of the tax than ,any
other class of the community ; whilst his condition would be
enormously deteriorated by the operation of the tariff upon the
market fur his produce. Where did they expect to obtain a
compensation for those evils of the tariff? Did they expect that
France would take their linen? Did they think that Mr. Clay
would relax his tariff? Or did they look to the East, wheee they
were utterly powerless?—(Hear, hear)—from the Courts of
which Russian agency excluded everything that was
not Russian.—( Hear, hear.) How did they expect, then, to
raise a revenue from Customs which would .enable theist to
give up this tax at the end of three years. They could not
diminish the expenditure. They could not reddce the army
or navy; and they would be compelled either to continue the
tax or to find a substitute for it. What would the country
do, too, when the three years should have elapsed, for which
period this country was asked to enact this tax? He thought
the Government was bound to sty what they would do then.
'Would they ask them to renew it, or would they come forward
with another budget? Had they shown anything which
could induce the country to hope that this tax, or others,
would then be removed ".? On the contrary, they had not
shown that one Commissioner would be done away with, that
the poor-rates would be reduced, or that there was the
slightest probability of this tax being removed. All taxes must
be felt more or less by those who paid them, but the differ-
ence between those taxes and the Income-tax was, that they
controlled their expenditure. A man might spend his money
.in servants, horses, and dogs; if he did that, to what extent he
did it he would have to pay, and the tax would thus be con-
trollable, so that a very niggardly man, though a very rich one,
need not pay those taxes at all if he eschewed the
aeticles on which they were levied. But it was widely
different with the Income-tax. The Noble Earl said that this
tax was required for the purpose of prosecuting wars in Aff-
ghanistan and China. He objected to that upon principle. When
a war was raised to defend our country's shores from a foreign
invader, then he would say that every man should pay for the
effectually carrying on of such a war ' • but compare that with
the unholy, unjust, unconstitutional war, now carrying on
in Asia, and the widest difference must manifest itself between
them to the most careless observer. Instead of these wars
being proceeded with, they should in his (Lord Beaumont's)
• opinion, be for ever blotted out from the page of British his-
tory. If the Noble Marquis had left out his remarks about the
Corn-law, his speech might have had some little effect ;as it
was; he (Lord Beaumont) should not vote for the amendment
of the Noble Marquis, but muse give his voice in favour of the
motion.
Lord FITZGERALD thought that the whole of the argu-
ments of the Noble Lord who had just sat down were so many
proofs that he thought there was a necessity for this tax. The
tax was prcposed for three years, that the Government might
then have the opportunity of revising the whole of their arrange-
ments. The Noble Lord had told them that he protested against
the wars in which the country was now engaged. If the pre-
sent Government were responsible for the embarrassments in
in which the country was placed by those wars, then the Noble
Lord's observations would have been a little more pertinent.—
( Hear, hear.) However magniloquent the Noble Lord
might be in denominating those wars as unholy and
unjun, he (Lord Fitzgerald) thought that the Govern-
ment, by its present proceedings in India and China, was
.only vindicating the honour of the country when it was called
tpon to do so.—(Hear.) He did not share in the despon-
dency of the Noble Lord, with regard to the United States of
America, when he said that there was no prospect of any im-
proved commercial arrangements with that country. He (Lord
Fitzgerald) did hope that the good sense, and the moderation
iof the Noble Lord, who was honoured with a mission to that
country, and that the good sense and moderation of the two
Cabinets would lead to a more cheering prospect than that in
whieli the Noble Lord indulged. He thought the Noble Lord
should have been more cautious in advancing those opinions.
lie thought also that the immense districts of Central Asia
would be much improved, and that beneficial results would
follow to this country in consequence. He now turned with
great deference to the speech of his Noble Friend. Without
following him through the mazes of currency, he must say
that he had iitere from him no argument against this tax, except
-that it was an inquisitorial tax. That was a strong objection;
but in answer to it, he iseed do no more than to point to the
e
sp.( gibes of the Noble Lerch, who had always answered that
argnment, and to the speech of the Noble Marquis, whoshad
brought the motion defuse the House that night, the answer
would be found in the want of revenue. If the Noble Lord
useant to say that he would raise a deficiency of from two min
lions to two millions and a half annually by re-imposing the
house-tax, or increasing the assessed taxes, be (Lord Fitz
.gerald) would leave it to the country to accept of that propo-
station, or the proposition of her Majesty's Government. His
Noble Friend saw no objections to those taxes. Had it never
acurred to his Noble Friend, that the evasion of the
evue- tax might easily be made, by shutting up the
b, ayes? His Noble Friend he knew would not do it. He
evena'd rather enlarge his house for the express purpose of
nayink e increased taxes.—(Laughter.) His • Noble Friend,
(the 'arl of Clanricarde), was the' foremost the other evening
to desin eto discuss the principles of this Bill. It was stated
by him that the discussion had only been on the details.
He (Lord Fitzgerald) must say, that he thought the discus-
sions of th it night were very much directed to the principles
of the Bill. The speech ed. the Noble Viscount, late at the
head of her lnlajesty's Ministry, was one directed exclusively
to the principles of the Bill. The Noble Viscount said that
la thought the .tax had met with too much opposition ; and he
was not prepared to say that if he were at the bead of the Go-
vernment he would not carry out the Bill, or perhaps extend
it ; and he (Lord. Fitzgerald) heard it remarked, ehat until
the Noble Viscount came to his last sentence, he said not one
word of the amendment of the Noble Marquis which was before
the House. His Noble Friend (Clanricarde), however, if he
had been unable to discuss the principles of the Bill on
Friday night had had ample revenge to-night.—(Laughter.)
His Noble Friend having replied to the Noble Viscoeunt's
speech of the other evening, said he was not opposed to. the
„general principle of the tax provided the necessity were es-
tablished. He contended, that the necessity had not 'been
established, and charged the Government with having created
the necessity. He (Lord Fitzgerald) would ask fearlessly of
their Lordships, as he would ask of any man in that country
weld been accustomed to direct his ateention to the affairs of
flee country—for this was not a nett' ,subject—whether the
fit vancial difficulties of this country bnci' been exaggerated
by her Majesty's Government; and it they h5'A. whether they had
be en caused by the present Government ?- 4 Hear-) During
tthtdlast six years a sum of ten millions sterlie g
le national debt, and that during a tins,/ of peace ;, and
there was now had been .ai'de'd
t
a deficiency of two and a half %Mica" to
be
=sue' ens. He would ask them did he exaggerate 1.."0
difFcul-
tics ? lie did not ;he could not exaggerate them. e his Noble
Frientlehad not stated how he proposed to make up the
of this ae.bnitted deft,:smhun
than thoses of the lateletlienYis• t r
yNboa
d otherbeen
proposed,aneia I parnodp o,ws t
hadons
t
n-
',heard of nt' other alternativelre }Fuse. than that now before the }Fuse.
I measure In presentitne this to the country the Governms nt 41he
r peciotosea,vbuthtaait
Witaswoanes one which would be acceptable to the
w"
presented upon the gro a:d of
necessity. It vas a little remarkable however, that o the
first proposal of. this measure it not only did not meet with t tie
opposition of thte supporters of the Noble Lords opposite, it of
the Liberal Press, but that Noble opposite and Ole it
successive times among,
friends had been found elsewhere at
t
-the vindicators of the principles of an In
Lord
Mr. Poulei t
Congleton •
it to have been the opinion of Lord Althorpr :1" He foun
Thomson, and of a lamented friend of theirs-,-
Is they found that for a week this measure did
yn,rodtallret wit]
t he opposition of the opponents of the Ministry, and
its favour,
the) •
f ound that their opponents had themselves argued
e thought they had a right—he would not say to complain_
bt tt certainly to be surprised, at the manner in which the gees_
tio n had been met by Noble Lords in that House..—(Hear,

hear. ) This country alone was not the only one whose s
finances were in a state of embarraisment. The finances I
of India were in a very bad state. He did not
mean to mention that as the reason for imposing the In- I
come .tax; but he did say, that the finances of a large country
like India must be considered in making their arrangements. I
In 1836 there was a net surplus of 1,566,0001. in Indian 1
finances; there now appeared, without taking into account any
sum for the present great expenses, a deficiency of two millions
and a half. Was it to be said, then, that he had exaggerated
the difficulties of the country ? Unwilling as he was to charge
upon others any administration of the revenues which they at
the time did not feel justified in adhering to, he called upon
them, and he called upon that Howe, to look at the state of the
country when the present Ministry accepted office.—( Hear. )
He did not accuse the Noble Lord, late at the head of the Post-
office, for the deficiencies which had arisen in consequence of the
change in the Post-office charges. He did not. But let them
look at the deficiency caused by that and the previous deficiency,
and they would find a sum made up very nearly equal to the
whole present deficiency. The whole of the net revenue de.
rived from the Post-office, previous to the alterations in the
charges, was very nearly 1,700,0001. There appeared to be at
present a revenue of 400,0001. from the Post-office ; but that
was not the case—there was no revenue at all from that este-
'nisi:merit. —( Hear, hear ) Nor did he say that there ought
to be any. But when his Noble Friend brought forward his
peony postage, it was upon the express understanding that the
Government should make up any deficiencies which would
arise in consequence. Would his Noble Friend now oppose
1 them for endeavouring to make up the deficiency caused by his
own measure ?—( Cheers. ) He thought in justice he could not
Ido so.—( Cheers.) He agreed with the Noble Earl opposite,
t test it would have been impossible to attempt to make up for
the deficiency by raising the postage to its former rate. It
would be impossible to do so in the present state of the
trade of this country. The Noble Marquis who moved this
amendment said, that when this tax came into operation it
would create discontent and opposition in every class of the
community. He doubted that. He saw no expression of
opinion either amongst the people out of doors, or in their
petitions to Parliament, which would lead him to expect that
indignation of millions, which was anticipated by the
Noble Marquis. There had been presented to the other
House only 130 petitions, to which 9,000 signatures were
attached, when every facility had been offered to the presen-
tation of petitions by relaxing the rule of the other House,
that petitions could not be received against a tax under the
consideration of the House. He would say nothing of the
manner in which petitions were generally got up, for it could
not he said that any large portion of persons possessing incomes
above 150/. a year, had been se much neglected in their educa-
tion that they could be led to sign petitions of the objects
\
of which they were ignorant.—( Hear, hear.) But of the 130
petitions, thirty were from attorneys, and these were not
against the principle of the Bill, but against parts of it.
( Hear, hear. s He did not undervalue or extenuate the incon-
veniences and disadvantages of the Bill, in its unequal pressure
on England. But he believed that the people of this country
were reconciled to the Bill by their knowledge of the exi-
gencies of the country, and their desire to keep up the credit
of England, and to keep faith with the public creditor.— ( Hear,
hear.) They were prepared by these feelings to bear with
the inconvenience; and they knew that there was no tax which
I could be imposed without pressing unequally. The question
1 of the sugar and coffee duties belonged rather to the debate
of the other night ; but he would say, in reply to the remarks
on that subject inadvertently introduced into this debate, that
he did not apprehend that the proposed measures would encou-
rage the slave trade. With respect to the exemption of Ire-
land from the Income-tax, that gave satisfaction to the whole
country ' • at the same time that the taxes now imposed on Ire-
land would produce a contribution in the finances nearly equal to
what could be derived from the imposition of the Income-tax
in that country. The Act of Union prevented Parliament from
imposing any tax upon commodities higher than those levied in
England, and the only means of raising in that country her fair
share of the burdens, was by having recourse to those taxes
which had already been borne by her. He would not trespass
longer on the patience of the House, and, thanking their Lord-
ships for the indulgence with which they had heard him, he
would not delay therefore the vote which he did not doubt
would be the approbation of the House by a large majority to
the measure of the Government.—(A laugh.) They had made
their proposition with the belief and confidence, which bad not
been disappointed, that it would be received with approbation
by the country generally—that it would be affirmed by a large
majority of the other House of Parliament, and that a measure
justified by necessity, and characterised by one of the opponents
of the Government, as an honest and bold measure,
would be approved of by (their Lordships.—(Hear, hear.)
He believed that their Lordships would not be affected by
the appeal which had been made to them on the part of the
great body of the landowners of the country, but that they
would be prepared to make those sacrifices which their ances-
tors had made—he admitted in times of greater difficulty—
( Hear and laughter)—and that they would confirm the propo-
sition to which the other House, the representatives of the
people, had given their concurrence.—( Hear.)
Lord MONTEAGLE apologised for intruding himself upon
their Lordships on this occasion, arid he would not do so if it
were not for the appeal that had been made to him in respect
to the pledge which he had required from the House of Com-
mons, in yielding to the proposition for the reduction of the
postage. But on that occasion he pledged himself to call upon
the House of Commons to accede to some proposition which he
might find it necessary to submit, if a deficiency were occa-
sioned by that *eduction—not to agree to any proposition which
any other person might think proper to propose.—( Hear,
hear.) The very same proposition whieh came from the
Government now, had been over and over again pressed
upon him when he was Chancellor of the Exchequer,
and he had invariably refused to propose the revival of that
impost.—( Hear, hear.) His Noble Friend opposite had cited
the increase of the packet service as connected with thepenny-
post, with which, in truth, it had no more to do than with the
war in Affghanistan. The increase of the expenditure in that
department was occasioned by the necessity, that was obvious,
of not leaving so important a branch of communication entirely
in the hands of the United States. His Noble Friend congra-
tulated himself upon the complacency with which this country
had received the proposition. Wait until the operation of the
tax came to be felt.—(Hear, hear.) His Noble Friend would
not long be able to refer, as he did to-night, to the small num-
ber of petitions against the tax.—(Cheers.) It was to be
recollected, that never before was there held out so large an in-
ducement—be would say so large a bribe—to a great
portion of the people not to petition against the tax.—
( Cheers.) To look at the funds alone, it would be seen
that out of '280,000 dividend warrants there were but 13,000
for amounts above 1501. a-year. That was a fair proportion
of the incomes of other kinds throughout the country. He
would not refer the House to the Reports of the Committee of
Finance, at the head which was his late friend Lord Congleton,
for those were not authorities which would have much weight
with their Lordships on the other side of the House. But he
would refer them to the opinions of others, for whom they would
Lave more respect. In 1802, Lord Sidmouth, immediately
upon the cessation of the war, came down to the House and
said that nothing could justify the maintenance of an Income-
tax for one hour in time of peace.—( Hear, hear.) In 1815
Lord Ashburton, then the greatest merchant in Britain, de-
clared he had rather be examined before a bench of Bishops
in Westminster-hall, upon a question of theology, than before
a board of Tax-Commissioners as to the state of his books. The
Noble Lord had then quoted from a speech of Lord Althorp
in 1833, in which that Noble Lord denounced, in strong terms,
the impolicy and injustice of an Income-tax, except in a case
of extreme necessity . and above all declared that notwith-
standing the great difficulty of applying such a tax to Ireland,
he could not allow that the difficulty should prevent the exten-
sion of the tax in that country if it became necessary to impose
it at all. In the year 1840, the Right Hon.. Gentleman now
at the head of the Government said that it would be unjus-
tifiable to have recourse to a Property-tax to supply so small a
deficiency as 2,soo,oool.—(Cheers.) That was the opinion
of the First Lord of the Treasury in 1840.—( Cheers. ) With
respect to the causes of deficiency, he must admit that Noble
. Lords opposite had dealt with that part of the question libe-
rally and candidly.—(Hear, hear.) But there was one fallacy
in their statements. They said that the deficiency they had
to provide for was 10,000,000/. It was no such thing ; they had
only to provide for the deficiency of the year. The former de-
ficiencies were provided for in ways which he would presently
show. He had no apprehension of the present financial state
of the country, if the internal state of the country were what
what ought to be. He besought them not to let it go forth to
the world that they were obliged to have recourse to direct
taxation because all other resources were exhausted. There
I was no declaration which would afford so much joy to the
enemies of England. Could they hope to get credit for such
an assertion ? It was unsupported by reason and fact. He
might be tiring their Lordships, but what he was about to state
was for the purpose of supporting the credit of the country,
and therefore he trusted they would bear with him. The
deficiency was net attributable to any falling off in income ; the
income had sustained itself, but there had been a great increase
in the expenditure. They had to provide a sum, which would
more than account for the deficiency, to provide for the twenty
millions paid for slave emancipation ; they had besides
augmented the expenditure by changing permanent into ter..
minable annuities, an operation attended with great expense,
but which would ultimately produce a large and permanent
diminution.—( Hear.) It was the safest species of a sinking
fund. But for these two causes, instead of a deficiency, there
would have been a surplus. The slave loan was a permanent
charge, but the terminable annuities constituted a diminishing
charge; and it would be found that up to the year 1860, they
would constitute a large and an annually increasing financial
harvest.—( Hear, hear.) Their Lordships were aware that the
deposits in the Savings Banks were required to be invested, or
the Government had the power of converting them into stock.
That speculation was a perfectly unobjectionable one, and could
lead to no bad consequences, although a great deal had been
attempted to be made of it.—( Hear, hear.) The
deficiency of ten millions was a mere bubble, which
i did very well to make use of in debate, but which could not
stand the test of argument. The financial cqndition was not
so bad as it was pretended to be, and the Income-tax was far
from being so well adapted to supply as the Government would
fain have it believed. It introduced a different law of taxation
for the holders of large farms and the holders of small ones.
He, however, rather rejoiced at these anomalies than other-
wise, because they afforded him a better hope of getting rid
of the measure. If faults, if absurdities of every sort and de-
scription could ensure the getting rid of a measure, this mea-
sure would not be tolerated by the country. In case of war,
when the enemy were at our gates, or, which was better
' stiil, and which was the mode of warfare to which
the Noble Duke was used, in cases where we had to carry war
to the gates of the enemy, a tax of this nature might be
submitted to. It was a confiscation to all intents and purposes,
hut which under such circumstances must be submitted to.
A great portion of the community was professedly exempt
from the tax, and that tax it would be attempted to make the
basis of the taxation of the country. It was a dangerous notion
to hold out to the country, that the millions could be relieved
by taxing the tens, and would be repeated to them at a time
whets they would feel the inconvenience of it. To raise mil-
lions they must tax the millions—such were the words
of an ultra-popular demagogue, and they were true. There
could be no doubt as to the comparative safety of an indirect
tax, and a direct tax. Tne tax might at first be popular, but its
unpopularity would soon begin, and the public credit and the
revenue would both suffer in consequence. The operation of
the tax on the morals of the country would be most disastrous;
it would be a bounty to the man who was fraudulent, and a fine
upon the man who was honest. On land and houses under the
eld property tax, one of the collectors had calculated the eva-
sion at one-seventh of the amount of the whole property. On
the funded property, the evasions amounted to from one-fourth
to one-fifth ; and on profits and professions, the evasion
was more ; and such would ever be the case until
the Treasury could invent some process to Daguerreotype a
man's income. They were about, as a means of upholding
public credit, to do that which would tend to undermine
private credit and private faith more than any measure that
had ever been introduced. In the days of the former income tax
they had a depreciated currency and a war expenditure. They
had now the opposite side of the wedge to deal with ; the pres-
sure was growing greater and greater, the meanspeocfroriulesdeisntntionthgbeaidt.
Less and less, and this was the time they chose to impose this
eactier
tax,
,R had been said that a person could not go abroad to es-
t hmaa nt
tuhf
cape the tax, but suppose he took in)h roperty with him what
nwouldeve r beforethe y do
beenthen
tried ?
i(n time Hear,
ehf epaea ee . TT
never nee xy
then take his capital abroad. Did theyrem in
a to pay his invested then in foreign securities, coilldagitehee
Not-
tingham stocking weays.e. )would take his capital abroad,
that an
he thought he
per
rd
cent..
incoNmoesuctahethiwnasg,,heinfact, a
.bounty upon the
etmaxigwraatsiotnheof
riegatittarleismtsed.
yßfuotr etvheen
daesfisuereemegy, . . .
could prove that the proposed measure world fail in producing

the effect of remedying that deficiency. If after having called
for Hercules to help their wheel out of the mire, Hercules
should fail—if after having imposed their. income-tax the mea-
sure should fail to make good the deficiency, it would be la-
mentable indeed. There was the export coal duty—nothing
would be realized from that. From the returns he was autho-
rised in stating that no increased revenue would accrue from
the proposed increase of duties in Ireland, and he felt assured
that they would have, not a surplus, but a deficiency upon the
budget as originally proposed. A house tax and an increase
in the assessed tax would have met the deficiency. That
would have been unpopular, and for popularity the Govern-
ment had chosen rightly, but not for the permanent interest of
the country. For the country the volunteer budget of the
Noble Earl at the table (Earl Stanhope) would have been
infinitely preferable to the budget of the Government. One
main cause of our difficulties, was the monetary difficulties of
America ; and those difficulties would not have been felt, if we
had so altered our laws as to enable the Americans to pay us in
the only articles in which they could pay—their corn and their
agricultural produce. Another cause of the deficiency was,
the decreased power of consumption of exciseablearticles among
the people at home. Within the last fur years, they had had
to pay twenty millions more for corn than they had had to pay
I for the preceding three years. The result of this was, that
hey had less to lay out in exciseable articles, and that was the
real source, he verily believed, of the present distress. He
thought the Income-tax unwise and unjust, and therefore he
, opposed it.
The Earl of RIPON said that the question resolved it-
self into this—Was there, or was there not, a case of finan-
cid necessity, calling for the imposition of an Income-tax ?
The Government admitted that the tax was objectionable,
but they contended that there was an invincible necessity for
it. If they were to re-impose the house-tax and the assessed
taxes, he felt convinced that they would not get an amount
sufficient to meet the deficiency, assuming even that the re-
imposition of the tax would not diminish the employment of
horses, servants, and carriages. The Noble Lord who had
sy‘<len last disputed the necessity, and seemed to think that
if t hey let things alone all would come right in time. lie did
mit dispute that if the deficiciency were made good the revenue
would ultimately regain its elasticity ; but in the
meantime the deficiency must be made good, and
Low to make it good Was the question. His Noble
iend, in dealing with the question of necessity, took
no notice of the great increase within the last seven years
‘,l that portion of our expenditure in those services over which
Parliament exercised a control, viz, the naval and military
service. The increase of the expenditure in these services
during the last six years was as much as three-and-a-half
millions sterling He (Earl Ripon) had always thought it was
necessary to revise the whole system of fiscal regulations to
extend and open the springs of commerce, and though they
might affect to despise the tariff, he could assure them that
people out of that House felt very differently on the subject,
and were well convinced that it was an excellent measure in its
principle and its details. The Noble Marquis had stated that
the Income-tax was the most unpopular one which could be
proposed ; if that were the case, the Government had shown
their sincerity in proposing a measure which was unpopular,
but which at the same time they thought was the best which
eould be devised.—(Question, question.)
The question was then put from the Woolsack, when strangers
were ordered to withdraw.
The House divided, and there appeared,—
For the Amendment
Against it
Majority against the Amendment
The Bill was then read a third time and passed
Their Lordships adjourned at Twelve o'Clock till to-morrow
(this day) at Four o'Clock.

HOUSE OF COMMONS, June 21.

The SPEAKER took the Chair at the usual hour.

Lord BARNARD presented petitions from several
places in the county of Cork, against the system of Na-
aonal Education in Ireland.
Sir R. FERGUSON presented a petition from Lon-
donderry, praying for the abolition of Church patronage.
Mr. B. WOOD presented a petition, signed by various
parties residing at the southern side of the Metropolis,
praying for the opening of the metropolitan bridges.
Mr. O'CONNELL presented a petition from an indi-
vidual, who had formerly acted as agent for the House
of Assembly in Newfoundland, against the Government
Newfoundland Bill.

THE INCOME-TAX.
Mr. LEADER presented a petition from the members
of the Westminster Mechanics' Institution, praying that
that institution, and others established for spreading in-
formation amongst the people, should be exempted from
the local and general taxes which now pressed on them,
and especially from the operation of the proposed In-
come-tax.