The Sun.
London, England, 1845-07-30 00:00:00

PROPERTY-TAX.

Mr. J. FIELDEN wished to call the attention of the House
to the treatment, which he and others had received under the
Property-tax Act. The firm to which he belonged had been
assessed at too great an amount. They had made application
to the Commissioners, and, after a great deal of trouble, they
at last agreed to revise the assessment, and it was reduced from
24,000/. to 12,0001. This, however, was not a just assess-
ment, for it was notorious that the trade had not been in a
flourishing condition ; and he was willing to produce the books
of the firm, and to certify to their correctness on oath, to show
that the profits of the business were not sufficient to warrant
the assessment he had allured to. He had tried almost
every practicable means to get redress without success—as a
last resource he brought the matter before the House. It ap-
peared to him that the Commissioners acted in direct opposition
to the common law maxim, that every wrong had its remedy.
The Board could assess at whatever amount they pleased, arid
this amount must be paid without the possibility of an appeal,
except to the Board itself. He had sworn that the amount at
which he had been assessed was unjust, and, in consequence, he
was now threatened with a process to be levied on his goods.
The Hon. Member then moved for the returns of the Property-
tax Act, together with all correspondence on the subject.
Mr. WILLIAMS complained that the assessment was
unduly and unfairly levied, and he was glad that his Hon.
Friend (Mr. Fielden) had brought forward the motion, and
that he was in a position, without any discredit to himself or
the powerful firm to which he belonged, to do that which hun-
dreds and thousands of others dare not attempt, lest their most
material interests should suffer by exposing.an injustice which,
nevertheless, deeply affected them.
One motion being put by the SPEAKER,
The CHANCELLOR of the EXCHEQUER said that he
wished to make a few observations, and, in the first place,
to state that, from his experience, he was satisfied that there
was none of that indisposition to complain which the Hon.
Gentleman had stated, nor did he believe that there was that
degree of injustice which was alleged against it. The mode of
operation of the income-tax was this :—The Commissioners
levied what, from the return made to them by the individuals in
question, appeared to them to be just. Should the individuals
feel oppressed by the amount charged upon them, they might
appeal either to the General Commissioners or to the Special
Commissioners appointed for the purpose, and with whom
every secresy respecting the private transactions of individuals
was safe. Now, the Hon. Gentleman complained that under
the final court of appeal his goods had been levied upon. Such,
doublers, had been the case, but it should be remembered that
it was the absolute and defined duty of the Court of Exchequer
to act upon the results which had been placed before them. In
their public capacity they had no alternative, and were bound
to follow out the rules laid down for their conduct. He was
aware that it was a very delicate matter to inquire into the
profits resulting from trade. It shou!d be remembered that the
very fact of trade being carried on was a prima facie evidence
that profits were obtained. He was the last man in
the world to throw anything like discredit on the representa-
tions or veracity of the Hon. Gentleman (Mr. Fielden); but
he could not help thinking that this unpleasantry had arisen in
consequence of the refusal of the firm to give such explanations
as the court of appeal had required. The main cause, no doubt,
was the different way in which the stock had been valued.
This resulted, so far as he could understand from extensive
inquiries, from a large stock of cotton which had been pur-
chased some years before being valued at a loss. Had that cot •
ton been valued at the end of 1841, instead of 1642, a very
different figure would have been put upon it. If, there-
fore, gentlemen appointed to make this investigation saw before
them the fact.that the stock, which bore a large intrinsic value,
had been put at a very low rate, he did not see how they could
do otherwise than decide against the party making the appeal,
and he really thought that if the Hon. Gentleman had shown
a little less of that British feeling which resists with more than
usual pertinacity the inquiry into his private affairs, none of
this would have occurred.

Mr. J. FIELDEN said, that so far from having refused to
give explanation, he had given every explanation, and had even
offered his books for investigation. But, on the imposition of
the tax the second year, he had applied to the Government Com-
missioner, and then it was that, for the first time, he learned
that he had been returned into the Exchequer, and that the
sheriff would levy on his goods. The other five local Commis-
sioners were all in the same business as himself, and all of whom
well knew what the circumstancess of that business were,
had been parties to this levy, and he had obtained no relief.
Mr. HAWES said that be thought this a fair case for in-
quiry. He had always opposed this tax ; and here was an in-
stance of the flagrant unfairness of the Act under which
this levy was made. The Hon. Gentleman had gone before the
Commissioners and made his appeal, and what was the result?
Why, without any reason whatever, without any further
information, although the Hon. Gentleman had offered his
books for investigation, they had voluntarily, without any
reason, reduced the assessment from 24,000/. to 12,000/. If
the former sum was right, why did net the Commissioners
adhere to it? Why did they not examine his books? It might
not be of any consequence to the Hon. Gentleman, who was
reported to be a man of property, in this instance, for
every body knew his wealth, but it might be of very serious
importance to an individual of less standing to state for two or
three years together the losses which he had sustained. It was
a monstrous thing that neighbours should be sitting in secret
conclave on their neighbour's affairs, and he thought, therefore,
that another tribunal ought to be instituted to which all might
appeal. The House clearly could not investigate the circum-
stances of every case, and he therefore felt assured that this was
a fair case for inquiry.
The CHANCELLOR of the EXCHEQUER had no more
power to compel the production of the papers than the Hon.
Gentleman himself (Mr. Hawes). He would be told that he
was a very impertinent fellow if he attempted to do so.
Mr. BERNAL said if the Government wished to
alleviate the odium consequent on this tax, they should
take such steps as suggested themselves to well-regu-
lated minds as best adapted for that purpose.—( Hear.)
He hoped they would take this unpopular tax, as well as the
mode in which it was collected, into their consideration during
the recess, and if they did he was quite sure they would be able
to find out other sources of taxation to meet the exigencies of the
country, and other modes of collection, by which such com-
plaints as that brought forward by the Hon. Member for Old-
ham would be entirely removed.
Mr. HUME said that the Land-tax Commissioners were all
appointed by that House, and were therefore merely political
nominees, who were totally irresponsible to the Government..
They were merely political agents selected by party spirit. He
objected to their having anything to do with the income-tax
at the time the Bill was before the House. And the
Government might recollect the paltry excuse which
they offered, that the Bill was only for a short time, and that
the power would cease after a very limited period. Could
anything be more disgraceful thaw the conduct adopted
in the Tower Hamlets ? The Chancellor of the Ex-
chequer said he had no power in the matter, and
it appeared to be without remedy. He attributed the treat-
ment of the Hon. Member for Oldham to a political grudge.
(LEFT SPEAKING. )

RAILWAY COMMITTEES.

(THIS DAY.)

HOUSE OF COMMONS.
GROUP X.

SHEFFIELD AND LINCOLNSHIRE LINE.
Viscount Courtenay, Mr. Wall, Mr. Scrope, and Mr. Darby,
the Members composing this Committee, commenced business to-
day by the resumption of evidence on behalf of the above scheme.
Mr. HICKSON having handed In a table of the coaches and
carriers' carts passing on the route of the proposed Lincoln line,
Mr. Watkins. a maltster, of Worksop, under examination by
Mr. HOPE, deposed to the considerable advantages which the
railway could confer on the town generally, and his trade in par-
ticular. He made about 2,000 quartets of malt annually, the
majority of which was sent to Sheffield, and a small proportion to
Manchester. If the projected Lincoln line was constructed he
would probably erect other kilns, by which 700 or 800 quarters of
malt would be additionally made.

Mr. Garside, a timber merchant, of the same town, corroborated
the evidence of the last witness.

Mr. white, the market.clerk of the Duke of Norfolk, at Sheffield,
proved the inconvenience arising to the district in winter from the
closing of the water navigation, and the great importance of a line
such as that under consideration.

Mr. Durham, a miller of Worksop, gave similar evidence.
Mr. Jonathan Marshall, a farmer and corn merchant resident at
W.:les, a small town near Worksop, spoke to the fact of a consi-
derable quantity of grain being sent from Lincolnshire to Man.
chester and the West.
Mr. Peter Hartley, a cornfactor of Manchester, attested the
accuracy of the preceeding witness, and mentioned his receiving
sixty-eight tons of grain weekly from the Lincolnshire markets.
(LEFT SITTINI11.)

DREADFUL HOMICIDE.—On Saturday last an in-
quest was held in the Kildare Infirmary, on view of the body of a
young man named Glennon, who came by his death under the fol-
lowing circumstances :—Four or five nights previous to his death,
as he and two more young men, named Lalor and Carswell, were
conversing with a woman of easy virtue in Monastereven, Joseph
Macklin, clerk to the Canal Company, took the young woman from
them, and proceeded with her to his yard, which was adjoining.
The three young men fastened the gate outside, and then com-
menced knocking at it and shouting to Macklin (who was a mar-
ried man), that his wife was at the door and wanted him out.
Macklin endeavoured to get out at the gate, but it was fastened,
and he then contrived to get in by one of his own back windows,
and so enraged was he, that he called to his wife for his gun. The
woman called out to his wife not to give it to him, upon which he
seized the deadly weapon, and discharged it at Glennon and Care-
well, who were crossing over the drawbridge at the time, wounding
the latter slightly, and the former mortally. Glennon, being re-
moved to the Kildare Infirmary, died on Friday night. The jury
found a verdict, " That deceased died of a gunshot wound inflicted
by Joseph Macklin." Macklin is in Athy gaol.— LeinsterEzpress.
FREE TRADERS' CLAIMS.—The free trade com-
mittee of this town have been enabled to send in about 200 new
claims for county votes, in South Lancashire, North Cheshire, and
the West Riding of Yorkshire. Of this number, 100 are for
South Lancashire, and the remainder for the other places,
iin
Manchester the new claims for South Lancashire, sent in through
the free trade committee, amount to more than one thottaand:—
Bolton Free Pros.