The Sun.
London, England, 1842-03-24 00:00:00

THE SUM LONDON, :TRURSDAY MORNING. MARCH 94, 1842.

I
Mr. GIBSON CRAIG presented a petition from
Swansea,:praying for a repeal of the. Corn-laws, Vote by
, Ballot, and an Eitension of the Franchise.
Mr. HAWES presented:a petition from an individual
in Birmingham, praying for the total abolition of tithes.
Mr. WAKLEY presenfed a petition from Archdeacon
Bathurst, complaining that no measure had been brought
in by her Majesty's Government for the settlement of
the question of Church-rates, and suggesting three modes
of -effecting that object ; first, by the entire abolition of
Church. rates, and the establishment of the voluntary
principle ; secondly, by levying Church-rates for
reasonable repairs ; Sand, thirdly, by enabling the
parishioners to ascertain the. necessary amount an-
nually, and paying •it out of the Treasury. The
Hon. Member also presented a petition from the
journeymen cOrk-cutters of Edinburgh and Leith, stat-
ing that, by the propotied reduction of duty on foreign
corks, they would be completely ruined ; and, as no
person had complained ,of the old duty, they entreated
that-that part of the new tariff might not be adopted. The
Hon. Member also presented a petition from Stephen
Gill, architect, residing in the New-road, complaining
of the defective state of the present regulations wins
respect to buildings, and requesting to be examined
in Committee on the subject. The lion. Member also
presented a petition from Alexander Brady, of the parish
of Clerkenwell, complaining of the practice of making
long speeches on almost every motion submitted to the
House. The petitioner` said that those speeches had
never conferred any benefit upon him, and he questioned
if they had conferred any benefit upon the public. He
thought it very desirable that some rule should be adopt-
ed for remedying the evil, and would suggest that no
member should be allowed to speak on any subject for a
longer period than twenty, minutes.- —(Loud laughter.)
The Hon. Member also presented a petition from twenty-
one journeymen smiths 'in the parish of St. George's
Bloomsbury, praying for a total and immediate repeal of
the duties on the importation of foreign corn ; and also
a petition from James Gill, of Edinburgh, complaining
of the practice in the Court of Sessions of Scotland of
giving decrees to prisoners in the absence of the defenders.
Mr. O'BRIEN presented a petition froth the'eounty. of
Down, praying that her Majesty's Government would,
direct their attention to the reclaiming of waste lands.
Lord SANDON presented a petition from the Mem-
bers of a Literary and scientific Society in Liverpool,-
calling the attention of the House to the burden under
which literary and scientific institutions laboured in being
subject to the window-tax, if they had a person within
the walls for the purpose of taking charge of their pro-
perty ; they, therefore, prayed that the House would
take measures for the exemption of such institutions
from local and assessed taxes.

The second readings of the Lunatic Asylums' Bill, and
the Bonded Corn Bill, which were fixed for toinerrow,
were postponed till after the recess.
ERRORS IN THE TARIFF.

Mr. HAWES, seeing the Right Hon: the. Vice-Pre-
sident of the Board of Trade in his place, begged to call
his attention to the subject of a conversation which took
place the other evening across the table,.relating.to the
typographical errors which had found their way into the
printed copies of the amended tariff. Those errors hid
occasioned great uncertainty, and no small anxiety,
in different branches of trade, as it was impossible to
know in what respects the intended duties were
correctly stated, and in what instances they were
printed erroneously. Ile, begged to ask, when did the
Right Hon. Gentleman expect to let, the public have a
correct copy ? Ho thought the country waa entitled to
have the correct information as early as possihle.
Mr. GLADSTONE would • venture to say that no
unnecessary delay should take place.-L-(llenr.) He was
exceedingly anxious that ne time should be lost in
correcting' the errors of the tariff, both those that
were merely typographical, and those which had been,
committed by the framers of the tariff themselves; and he
was confident that the corrections Would be made during
the recess. It was certainly impossible to make the
amendments without great consideration ; but he fully
expected that the approaching Easter -recess would be
sufficient to enable him to have a correct copy of the
tariff in the hands of Members.
TIMBER DUTIES.

Mr. PATRICK M. ST WART wished to put a ques-
tion to the Right Honourable Baronet, the First. Lord
of the Treasury, respecting the ' proposed ' duties, on
colonial and other timber, and he considered the inh-
ject of his question one of great importance, not. only to
those engaged in the timber trade, but to the public at
large. The Right Hon. Baronet was probably aware
that there never was so large a stock of duty-paid.
timber in London as at this moment—(Hear, hear)
and in the Clyde, with 'which he *as more immediately
connected, there was a very large stock on which the
duty had been paid. He had had an interview with some
of the holders of that stock this day, and they informed
him that they were induced to take a large quantity
•on hand, because they thought they were sure of the
differential duty remaining unaltered; and it was not the
custom to bond Canadian timber. The question
which he wished to ask was, whether it was
the intention of the Right Hon. Baronet to relieve
those parties, either by a remission or drawback
of the duty, or by giving them time to get rid of that
stock before the alteration of the duty came into effect.
Sir R. PEEL had received communications to the
same effect, as to the peculiarly large amount of
timber, which had paid duty, and was at present on
hand. The Honourable Gentleman mentioned one
cause of that accumulation. But probably there was
another. 'the intention last year anntunced by the
1 Noble Lord opposite (Lord John Russell) to impose a
duty of 245. per load upon Canadian timber, led
those persons to speculate in taking in a large stock,
with the hope of escaping the duty. If the duty
had been raised in the meantime, as they expected,
the increase would not be levied upon that timber.—
(Hear, and a laugh.) The Hon. Gentleman (Mr. Stewrt)
asked whether it was his (Sir R. Peel's) intention to allow
a drawback on the duty paid ? His answer was—Most
certainly not.—(Hear, hear.) 'There had been before
this a system of drawback in the Customs which ope-
rated as a warning against extending it to any new
ar.lingement of Customs' duties.—(Hear,
.hear.) Be
(Sir B. Peel) had pretty good reason to know what were
the difficulties which attended - commercial reforms.
He had received communications from several timber
merchants, to the effect that trade was so muchdepressed
that there was no demand for timber, and reductiona of
price had taken place to the amount of 4d. or sd. per load—
that even with that sacrifice it was impossible to sell Ca-
nadian timber. Now his answer to that was, that they
should look for a remedy in the general improvement of
trade which the reduction,of duties would effect. Ho had no
intention of allowing a drawback, but he would give . a
greater interval before the operation of the new duties
than he had at first contemplated. Although the
..va-
rious articles of the tariff did severally occupy the atten-
tion of all the confidential advisers of the Government
connected with the Customs, yet it was impossible, in
such large reforms, that the arrangements could
be completed at once, and exactly adjusted, in respect
to all. As to Baltic timber, all the communications
which he had received showed the importance of the
intended reform.—(Hear, hear.) But he was perfectly
convinced that colonial timber could hold its ground.in
the market under the new duties.—(Hear, hear.)
He repeated, that he would not allow a drawback,
but that he would give as long an interval as would be
consistent with the interest of the consumer. He would
do his best to repair cases of individual wrong, but he
looked to the general improvement of trade as the surest
Paeans of remedying the inconvenience complained of by
those merchants.

to add, that he had not, on any former occasion, expressed
an opinion on the matter. He had said that there bad been
of late a considerable increase in the spirit duty in Ire-
land, but he dared say that the spirits were taken with
a due regard to temperance.—(Laughter.)
CHURCH EXTEN

Mr. HAWES begged leave to ask the lion. Baronet,
the Member for the University of Oxford, whether he
intended to bring forward at an early day his motion on
the subject of Church Extension?
Sir H. INGLIS said that he had stated, on a former
-occasion, that it was his intention to call the attention of
the House to the subject after Easter ; but he could net
say whether he would be enabled to do so at an early
period. He would, however, fix a day as soon as he
might find convenient, and he would give the lion.
Member and the House due notiee on the subject.
On the Order of the Day for. the second reading of the
Public• House Bill being moved,
Lord .MAIION said he would not object to the Order
`beinglixed for another day, provided he had sufficient
notice ; but he could nut consent to the second reading
on that occasion.

The Order of the Day was iten postponed.
In reply to a question from Mr. FOX MAULS, with
respect
,to Turnpike Acts,
Sir J. GRAHAM said he had given notice a few days
ago of the intention of her Majesty's Government to
introduce a general Turnpike Act ; and that measure
of course countervailed the operation of any present
Acts in relation to turnpike roads. - • • •
Mr. W.AR'LLY said, probably there would be no ob-
jection to the Pubiic-house Bill being read • a second
time' on that occasion, as it did not appear to be opposed.
sir JAMES GRAHAM said as that measure inter-
fered with the authority of the Police Commissioners,
it had been submitted to their inspection, and the Report
of the Commissioners had not yet been received.
Mr. WAKLEY thought that it would be a great ad-
vantage if that measure could be advanced one stage.
COPYRIGHT BILL.

Sir R. PEEL, in moving that the order of the day be
read, asked liis Noble Friend (Lord Mahon) to postpone
the committal of the Copyright Bill in order to give hiM
(Sir R, Peel) an opportunity of bringing forward his re-
strictions relative to the income tax in the Committee
of Ways and Means.
Lord MAHON felt great reluctance at postponing his
measure, becauie he was aware that on former
occasions the postponement of it would lead to
its defeat. Nevertheless, considering the importance
of the measure of his Right lion. Friend, he would not
bring on any discussion. He hoped, however, he might
be permitted to hove the Bill committed,- pro -fernia,r to
enable him to move that it be' re-committed,
when he intended to introduce several amendments
and have the Bill reprinted ; and if the *use would
consent to that plan, he would tix an early day after
Easter for thediscussion.., ) •

Lord JOHN RUSSELL. was favourable to the gene-
ral.';ohjects, of the anfan <suggested to the Noble
Lord-. the "•: propriety of entering into communication
with those interested,-nn the subject, so as to obviate
Jumpy of the 4Ajectiorts which had ligetofore, been made
to measures o'ra Attlee. ;.3a •
Lord MAHON had already enter/ Viito several com-
munications witti•interested parties; and he trusted that
the prescnerif6asure was more iree from Objection than
any that had hitherto been broughC Forward on the
subject, • ..
PUBLIC ACCOUNTS.'

.Mr..WILLIAMS asked why the .revenue accounts-of
the Duchy of Lancaster. for the—past year, which had
been laid.on the table of the Honse,..had not yet been
printed; and why the revenue itecounts.of the Duchy of
Cornwall had not yet been laid'ontheitable? _
Sir G. CLERK said, the Duchy' of Latfettster accounts
had been referred to 'the Printing Committee, I, ho had
rted . ,
not yet rep, on them,. and thedelay,m the presenta-
tion of 'thb Duchy of . Cornwall accounts had
been .occasione'd by the alterations , rendered
necessary them, in consequence of the
birth of his Royal Highness the . Prince of Wales.
He hoped, however,' to be able to-lay thoie- accounts on
the table tholirst.day after the ]aster, recess.
Mr. WILLIAMS.said that there had been no account
printed of balances and arrears in:i.the.. hands of G overn-
ment officers since the year 1830. He wished to know
'if the Right-Hoit Gentleman proposed presenting any
such return for the present year?
Sir G.. CLERK said, that the return of the names of.
officers. haVing *ears and balances in their hands
on any. particular day would consist principally of the
names of. the deputpposteuasters... These accounts had
not been printed, because they had: been considered as
useless. lithe Ilon. Member eltiise..fto, mo_velor them
for the present year, he would not object.
Mr. WILLIAMS thought that as those accounts had
not been printed for the last ten years, it was desirable
that the account for the last year should be printed. -
COPYRIGHT BILL.

The Copyright Bill was then committed pro forma, and
ordered to be re-committed on the 16th April.
EXCHEQUER BILLS BILL.

Mr. C. BULLER wished to ask the Right Ho-
nourable Baronet what course he intended .to pursue
with regard to , the Exchequer Bills Bill '?
He believed there was no difficulty about the Bill ; the
discussion' would be very short; and it was not fair to the
holders of Exchequer bills to delay, from day to day, the
appointment of a Committee to inquire into their claims.
Sir H. PEEL said that he understood that the late
Solicitor-General had intended to introduce some
amendments into the Bill regarding certain legal
questions that might .be likely to ;trite. No
unnecessary delay had occurred in passing the mea-
sure ; the House had sat .night after night until
nearly two o'clock in tile-morning—(Hear, hear)—
and there had been no opportunity adiscussing
those amendments -to which the late Solicitor-General
attached great importance.
Lord JOHN RUSSELL said, his Hon. and Learned
Friend the Member for WorceSter wished to in-
troditcpcertain amendments. The discussion would be
but short, and.he,thought the best way would be to fix
an early hour On seine particular day fur the diseussion.
lie wished to ask another question with respect to the
Act that had so often been referred to, the Act of 1806.
As the Right Hon. Baronet had relied on that Act for
the. chief Machinery for raising the income tax, and as
that Act had been repealed, it would be very desirable
that the Honse should be enabled to see what the general
machinery of that Act as. lie therefore wished to ask
the Right Hon. Baronetif he had any objection to print-
ing thut.A4in a separate form, for the use of Members
of that House ? _ _

Sir R. PEEL said he should not have the slightest
objection to move that the Act referred to should be
printed.

EXCIIEQUER BILLS.

Sir R. INGLIS asked ;Alen the Exchequer Bills Bi.
Would be proceeded with ?
Sir RO.BERT PEEL said, with respect to the Ex-
chequer bill inquiry, it was a peculiar case. With
reg43ect to the Exchequer bills' Bill, he could not do better
than propose that the Bill should come on at five o'clock
on Monday fortnight, in the hope that be should then
be able to proceed with other questions.
INCOME TAX.
MiALEWITT then rose, and said' he bad at last
got an opportunity of asking the attention of the
House ; be still thought, as he did on Monday last,
that the proposed income tax was being pressed
on with indecent haste, and that the Right Hon.
Baronet was only relying on his majority in that
House to carry a tax upon which the people had no
opportunity of expressing their opinion. He really
thought the Right lion, Baronet was proceeding •against
the principles and c,onstitution of the Rouse. He un-
derstood that .the .object of a Committee of Ways and
Means was to raise money for the purpose of supply ;
but the object of the income tax was to rids() money for
taxes which the Right Hon. Baronet was going to take otf..
Being of the opinion that the measure. was pressed for-
ward with indecent haste, he would move that the ,Order
of the Day on Public Works be read.—(oh, oh.)
The SPEAKER said the Ord&is of the 'Day should
be taken in regular succession. 'The questicifi'*asi—that
he, should leave the Chair;and it would i)ot be in accord-
ance with nsage .to take another Order of: Day into
consideration.

Mr. BLEWITT, then, would ~beg to move that the
tariff be considered before thoy,:prometb:d with the in-
come tax.--Laughter.,
The SPEAKER said that would not be a regular
course.

Mr. BLEWITT—May he beg to know why it was not
usual?—(Continued laughter.) '
The SPEAKER explained. ~
. ~. '..,
The question that the. Speaker do leave the Chair was
then put, •and agreed to amid considerable laughter. .
The House, then went into u,,Connuittee of Ways and
Means, Mr. GREENE in the Chair.
• INCOME TAX.

The resolutions of the Committee having been read,
Lord R. GROSVENOR said he felt how ill-qualified
he was to engage the attention of the House on the all-
important question which now engaged its attention. He
would not have ventured to, intrude on the 149nse at all,
did he not feel that he entertained opinions on the' sub-
ject different from those of all the speakers,who preceded
him, and it was on that account that he solicited gie in-
dulgence of the House while he endeavoured briefly
to state the course he meant to pursue. The case of the
Right Hon. Baronet was; he believed, that in consequence
of the deficiency in the revenue, as compared with
the expenditure, and the abSolute necessity that existed
of devising some means to:, raise the revenue to the
amount required 'for exigencies of the State ; that on
account of the disturbed condition of our Indian posses-
sions, and also' of our relations with China ;
and besides, by reason of the alteration whiCh
her Majesty's Government contemplated making
in the commercial tariff; and, moreover, in conse-
quence of its not appearing practicable to raise
any considerable amount of reveit.3 from lowering
the taxes on article's of consumption ; that for all those
reasons, recourse must be had to direct taxa-
tion, and of all other Modes of taxation none
seemed so -likely-; • 'to operate successfully- as
~,t an lucerne tax, which it was proposed. to .7'l4Psi4 # the
rate of 7d. in -the- pound. He was aw4re.. that
in • addition to this ' tax; it was intended ,to 'lay
on an additional duty on stamps and spirits in Ireland)
'also the export of coal to the amount of 4s. per ton. With
'respect to the income tax,. it' had been urged by Hon.
Gentlemen on that' (the Opposition) -.side of the
House, that it was an unjust tax, an odious and
inquisitorial one, and intolerable in whatever' shape
it might be imposed. It had been also said that the
Right Honourable Baronet had greatly exaggerated
the necessities of the case. In proof of this, it was al-
leged that there was a long list of taxes producing
many millions annually, which might be modified so as
to give the required amount to make up the deficit.
Although he (Lord Grosvenor) was aware that the
Right Hon. Baronet was at issue on most of those with
Gentlemen on that side of the House, yet there was one
point on which the Right Hon. Gentlealan concurred
with his opponent, and that was, that nothing but the
greatest necessity could call for the imposition of

such a tax as the income tax. The measure pro-
posed by the Right Honourable Baronet had caused
the utmost disappointment, and the explanation given by
the Right Hon. Baronet of the manner in which he pro-
posed to apportion the taxes, was equally unsatisfactory.
—(Hear, hear.) He looked upon the measure as one of
great injustice ; but at the present moment, when all
those things were susceptible of calculation, lie did not
see what reason a Minister of the Crown had to come
down to that House and propose a measure imposing a
tax upon property not more in proportion than the tax
he proposed to lay upon annuitants, traders, and pro-
fessional men.—(Hear, hear) He (Lord R. Grosvenor)
would never consent to levy those taxes according to the
measure proposed by her Majesty's Government.—
(Hear, hear.) Having now stated his views, he would
conclude with regretting that the Right Hon. Baronet
should have spoken in so acrimonious a manner on this
grave question, particularly when referring to the Noble
Lord near him. After a most careful consideration of
the whole question, his (Lord R. Grosvenor's) duty was
to vote against the resolutions of the Right Hon. Baronet.
§ Mr. C. BULLER could not better begin what he had
to say on the subject before the H euse, than by expressing
his entire coincidence with the sentiments of the Noble
LOrd, who very properly censured the acrimonious tone,
and the party ieeling, that had been given to this debate
by the conduct of the Light lion. Bart. the Member fur
Tainworth.— (Cries of " Oh, oh," and "Hear, hear.")
He (Mr. C. Buller) would explain what he meant, for
lie was not in the habit of making charges without being
able to support them. lie must say, that if ever there
were a grave question deserving to be considered, svith-
out any reference to party feeling, it was the present ;
and if ever there was a person who should have sought
to give such a consideration to such a discussion, it was
the Minister who had brought forward a plan of so great
and important a nature as the present.—(Hear, hear.)
He (Mr. C. Buller) must say that the conduct of the
Right lion. Baronet had, in many respects, disappointed
him, it was so different from his usual moderation and
fairness. In the first place, he (Mr. C. Buller) thought
the Right Hon. Baronet pressed forward his measure with,
precipitation; ilex t,that the Minister who brought forward
such a plan, should have held himself open to any alte-
ration which might have been suggested to him in the
progress of the discussion, instead' of pertinaciously
saying that he would listen to no amendments, but would
consider his plan as already perfect.—(lnterruption
from the Treasury benches.) He had certainly heard
with regret the determination of the Right lion. Baronet
to adhere to all the details of the measure ; he was
sorry to find, for instance, that he still seemed disposed
extend the measure to the case of terminable annuities.
He must still further complain of that tone of constant
recrimination towards the other side of the House, which
the Right lion. Baronet had introduced—those constant
' appeals to the political feelings of his own party, and
those constant assertions, repeated over and over again
that our difficulties were caused by some great miscon-
duct on the part of his predecessors.—(Cheers from the
Ministerial benches.) That cheer, which met him from'
the other side, was just one of those party displays just
one of those party cheers—which, he would say, ought
not to be elicited in the cause of that discussion, and
which lie thought the Right Hon. Baronet had taken too
much pains to call forth.—(Hear, hear.) He should say,
with all respect for the Right Hon. Baronet, that he did
think his conduct in the course of the debate had borne
too much the appearance of that of a Minister who
would not venture to rest his plan upon the mere
claims of justice and of good policy, but who endea-
voured to carry it by the force of party feeling ; and
-who, in order to meet that ominous silence which had
saluted the first announcement of his income tax,
and that still more constant silence which had
constantly greeted his new tariff, had had recourse
to party feeling, and the exciting of his supporters to go with
him, in order that they might obtain a triumph over their
poli-
tical opponents. It was with great reluctance that he (Mr.
Buller) made any observations of that kind, because he knew
that it might appear unbecoming in him to presume to cen-
sure the slight Hon. Baronet. He would not have expressed
those opinions if he had not sincerely felt them, and if he
did not really deplore the time which the Right Hon. Baronet
had consumed upon the subject. Not one other word, how-
ever, upon that subject. It appeared to him that that was
much too great a quest ion to bsi settled.by mere political considera.
tions on the party interests of fie day. He was not yielding
to any desire to exaggerate the care,• when he stated it was
not a question which merely related to the Budget, or to the
finances of the year, but which was likely to exercise art influ-
ence upon the whole financial policy of this country for an unli-
mited period. It appeared to him that the proposal of the
Right Hon. Gentleman to introduce an income tax in time of
peace was the most important invention ever introduced in
the financial history of this country.,--( Hear, hear.) He did
not wish, on that occasion, to indulge in any praises of the
Right Hon. Gentleman, 'but still he was bound to give him
credit for the boldness of his scheme, and the great
ability with which he had brought it forward.—( Hear. )
He also gave him credit very sincerely for his honesty.
of purpose. The proposal was not that of a man who wanted
to silde over the difficulties of the moment, or to avoid colli-
sion with a great evil. But further than that he could not. go.
It seemed to him that great, and able, and honest as the scheme
was, it was still but a great mischief, and, in his opinion, it
was the most rash, unwise, and pernicious measure which had
ever been prpposed in the financial history of this country.
This was no question of how they should get supply for a single
year. The Right Hon. Baronet distinctly proposed that the
tax should continue for three years. Nuw, was there any Gen-
tleman in that House who supposed that, if it succeeded for
three years, the experiment would rest there ?—( Hear, hear.)
He did not intend to impute any want of candour to the Minis-
ter who proposed it ; but he believed that, if the plan succeeded,
whatever might be his feelings at the time of its adoption, it
would not end with three years. It was far too corsvenient a
plan for raising the supplies, far too easy a mode of getting over
the Budget of the year without proposing new taxes and getting
into collision with powertui interests, merely by proposing an ad-
ditional half or one per cent. to the income tax. It was far
too easy a mode of making up the revenue to be
discontinued after it had once been tried. It must
be viewed as a great change in the financial system
of the country, substituting, as it did, direct for inGi-
rect taxation. He should perhaps fall into the error of re-
peating the objections which had been made to the income
tax by Gentlemen on that side of the House. He thought
that these objections were confined almost entirely to an in•
come tax—a tax upon uncertain and fluctuating income.
(Hear, hear.) He did not believe that Gentlemen on that
side of the House would object to a property tax—a tax in
which the income arose,from realised property. But there was
one remark Which he would make on the subject of a property
tax,as disconnected with an income tax. Certainly if the owners
of property in that House—if the landed proprietors in that
House—chose to place a tax upon their own property, and nut
upon that of others, he would say that that was a very just, a
very wise, arida very noble measure. They had undoubtedly a
right to do so, and nu one would gainsay their right. He would
remind the house, however, of the answer returned by the
two Bishops to James 1., when they were asked by that King
whether he had any right to take their money without their
consent. The first Bishop, Bishop Williams, a man of ex-
treme civility, said, " Undoubtedly all they had belonged to
his Majesty, and his Majesty said he had a right to take what
he chose." rhe King then turned round to the second
Bishop, who appeared to be a more independent surf of man,
and asked him what he thought of the matter? His answer
was a memorable one, and somewhat applicable to the present
case : " Your Majesty has undoubtedly a right to take my
brother Williams's money, becauie he gives you his con-
sent."—( Cries of " Hear, hear.") In the same way, if that
House came forward and offered to pay a property tax out of their
own income there was little tear that the professional
and trading part of the community would object. It must be
borne in mind that, after all, the two propositions were closely
connected. When he opposed an income tax he was convinced
he was practically opposing a property tax at the same time,
because he did not count upon that magnanimity in the two
Houses of Parliament, which would induce them to propose a
property tax without an income tax. The objections which
had been made were objections to an iticome tax, and to those
objections no satisfactory answer had been given. lie felt that
he was fully justified in that assertion, for however lucid and
full might have been the explanations of tee Right Hon. Ba-
ronet and the Chancellor of the Exchequer, yet with respect to
the objections that had been made, nothing had been done to-
wards removing them.—( Hear, hear.) The first objection to
an income tax was its amazing injustice—the amazing injustice
of taxing realised property iii the same proportion that they
taxed incomes depending upon the greatest casualities. You
-tax the gentleman of property in funds or land, which is his
own, and descends always unimpaired and to the Caine amount,
to his children. Was it just or equal to come on the man of a
limited income for life, or limited even for a shorter period—a
limited income dependant from year to year on his
exertions, or the continuance of his health, or hi,
professional success, and tax him . to the same amount
as they do the landed or funded property ? And the way in
which it was to be taken would prove its injustice in a remark-
able manner. In the case of a professional man, you tax all
his gains, say for one year; in another case you do not: tax a'l
thait a man gets in one year. He would take what seemed
straitly, instance of this. Supposing a professional man gains
5,0001. 'its one year, he would lay that" by, but another man
•gets 5,0001. as a legacy, and what was the course pursued with
'regard to the large legacy of 5,0001., and the sum of 5,0001.
'laid by? The latter was taken as the income of the year, and
they took from it 1501. a-year tax, while the 5,0001. legacy
was considered as the capital of property, and only taxed ac-
cording to the income derived from it. This lie thought
"monstrous injustice; it was cruel to come on those who were
living by precarious professional gains, and take from them the
same portion of the earnings on which the family depended, as
they did from the revenue of the Man of capital and fortune,
that descended unimpaired to his posterity. sslie would not
take the case of lawyers, but the case was particularly hard
with respect to physicians, on account of the small period
of life during which they could earn a property. Ho
had been told that the gaining period of a physician's
life was never more than fifteen years ; in this respect no
other profession was so badly off. On small traders, captains
of merchant ships, and all persons of small and precarious
gains, the injustice and inequality of the income tax would be
cruel. Be had heard no answer to the next objection to the
tax—its inquisitorial nature. The Right Hon. Gentleman I,
threw over this objection in a few words, but on a former I
occasion it was only got over after the petitions of millions of
people. In 1606 the imposition of the income tax led to a I
larger amount of petitions, more opposition, more excitement,
a greater change in the conduct of Members of the House, and
led to the defeat of a stronger Ministry, than any measure since
the year 1800. He thought the same causes would produce
the same effects.—(Hear, hear.) The Right Bon. Gentle-
Man had introduced no modification in the machinery. Re
said it was that introduced by Lord Landsdowne, which he sup-
posed would render it more agreeable to persons on his
(Mr. C. Buller's) side of the:House who were connected with
the Noble Lord. But what ;hey complained of was
that it had caused so much mischief More, arid would be
likely to do so again. The thirst objection ho had to the
measure of the Hon. Baronet was, that the tax was one of an
exceedingly demoralising nature, and would offer great in-
ducements to frauds by enabling one man to cheat the revs
find and another to overstate his means.—( Hear, hear.)
Such practices had taken plaee under the operation of the
old tax, and were they uow grown so much more moral that
the evils of the;old system were lint to be apprehended now?
—(Hear:, hear.) He would state one instance which was
given in the debate on the property tax in 1816. The whole
profits on the manufactures in Manchester had been assessed
at only 300,0001., and the assessment on the profits of
manufactures in Glasgow whibh were only half of those in
Manchester, was 600,0001., being double the amouut.
( Hear, hear.) Was it probable then that ' even supposing
Glasgow was not fairly assessed,
.111; a hester mu 4
not have been assessed under the proper amount, as
it only paid one-fourth of what Glasgow paid? Was
it not *likely that such frauds would take place again,
and that every person would attempt to avoid the tax
in every possible way? A great deal had been said of the
merits of the measure, because it avoided taxes on consuma-
ble commodities, and, therefore, did notj press on the working
classes ; but did not the tax fall upon the fund which employed