The Sun.
London, England, 1842-03-15 00:00:00

IMPERIAL PARLIAMENT.

HOUSE OF LORDS, March 14.

The LORD CHANCELLOR took his seat upon the Wool-
sack shortly after Five o'Clock.
Lord KENYON presented a petition from the Church
of England Lay Association, praying for support to the
Etabli6hed Church.
PRESBYTERIAN MARRIAGES.

Lord sTIIAFFOR D presented a petition from

some place in the County of l/onegal, praying for
an alteration in the law relating to Presbyterian mixed

[nArria..gei.

Lord lIAWARI)EN presented petitions to the same
effect from places in the counties of Down, Tyrone, An-
rim, and Longford.

PRESBYTERIAN MARRIAGE BILL.

The LORD CHANCELLOR said that he had to pre-
sent to their Lordships a Report from the Select Com-
mittee appointed to consider the Bill for amending the
laws relating to Marriages in Ireland, which Committee
had been directed to report to their Lordships from
time to time as to them might seem fit. The Committee
had accordingly thought it right tO report to their Lord-
ships the following resolution:—"Resolved, unanimously,
that it is the opinion of this Committee that all further
proceedings in regard to this Bill be postponed until after
the return of the Judges from Circuit." He (the Lord
Chancellor) thought it right to state to the House
that a case of a nature precisely similiar to the one
which had given rise to the Bill in question had re-
cently come before me of the Judges on the circuit,
in Ireland, and in order to give au opportunity for a
further consideration of the question, the jury had, at
the suggestion of the Judge, returned a special verdict,
a) as to bring the case before the Court of

Queen's Bench in Ireland, and ultimately the matter
would probably be brought before their Lordships.
Their Lordships would allow him to suggest that in con-
sequence of the public notification now given, he appre-
hended no inconvenience would result from the postpone-
ment of the Bill. He begged to mention also that the Com-
mittee would proceed, notwithstanding what he had now
stated, to the other matters referred to their determination.
Lord BROUGHAM said he hoped, after public notice
had been given to the statement of his Noble Friend,
and the question being before the Committee, no persons
in Ireland would risk the miserable consequences that
may ensue if they acted on the possibility that, the mar-
riages being invalid, they may contract a new one.
Whoever so acted must be understood to do so at his or
her high peril.
Lord CAMPBELL concurred in what had fallen from
his Noble Friend, and more especially as he received a
letter from one of the Judges in Ireland, stating that a
second special verdict had been given on the subject,
at the Carrickfergus Assizes, before Judge Perrin.
Judge Crampton, a perion of great talents and learning,
also directed a similar special verdict at the Armagh
Assizes. Both cases would probably come before their
Lordships, and they would have an opportunity of de-
ciding on the subject.
LEICESTER ROADS' IMPROVEMENT BILL.

A message from the Commons brought np the Leices-
ter Roads Repair and Improvement Bill.
CORN-LAWS.—FLOUR.—(IRELAND.)
The Marquis of CLANRICARDE presented a peti-
tion from a body of operative Irish millers against the
mportation of Flour into Ireland.
BAPTIST AFFIRMATION BILL.

Lord DENMAN presented a petition in favour of the
Baptist Affirmation Bill.
INSTRUCTIONS TO THE ENGLISH AMBASSA-

DOR AT MADRID.

The Marquis of CLANRICAIWE said, when a differ-
ence arose between the French and Spanish Governments,
as to the reception to be given to the French Ambas-
sador, it was understood that the Noble Earl intended'
our Minister at Madrid to support the same view of the
question as was taken by the French Government. But
the Spanish Minister had stated in the Senate of Ma-
drid that the English Government had subsequently
thought fit to change its opinion on this sub-
ject. This statement having been made, both in the
French and Spanish Chambers, as to the views of this
Government, there was no reason why the two Houses
of Parliament should not be equally well informed as
those chambers. He would, tnerefore, ask the Noble
Earl, if he had any objection to lay on the table of the
House, any instructions he may have given to the
minister at Madrid, or if there bad been any alteration
in the views of her Majesty's Government on this
subject.
Lord ABERDEEN said he had no objection to an-
swer the question of the Noble Marquis, although on
this subject it was perhaps more one of curiosity than
one that would lead to any practical result, for whatever
might be the opinion of Her Majesty's Government, or
however it might be expressed, it was not communicated
to the Spanish Government till some time after the
French Ambassador had left Madrid, and there-
fore could have had no bearing at all on the
conduct of the Ambassador. There had been
a serious attempt to overthrow the present Go-
vernment of Spain, and when that was put down,
much acrimony of feeling against the French Govern-
I meat, and against those parties who were supposed,
whether truly or not, to have been connected with that
amount. It appeared, therefore, most important that a
friendly feeling should be retained and her Majesty's
Government looked with great anxiety to a renewal of
the good understanding which before subsisted. There-
fore he saw with great satisfaction a gentleman who was
well known to entertain friendly feelings towards Spain,
and especially towards the present Government, ap-
pointed to represent Irance at that Court. 'Shortly after
the arrival of M. Salvandy at Madrid, a mis-
understanding arose ; and, in this case, as in
many others, a little forbearance and moderation
on both side, would here prevent the unpleasant and
serious consequences that had ensued.—(Hear, hear.)
Her Majesty s Government were informed that the first
instructions to the French Minister was to present his
credentials to the Queen herself, and not in the pre-
sence of the Regent ; and they had heard that it was the
intention of the Regent to receive the credentials him-

elf, and not in the presence of the Queen. He (Lord
Iberdeen) thought that it was possible to effect a com-
momise, without very much departing from the views
,f either_ party. He certainly did think that the
thibassador might be allowed to present his
redentials to the Queen, in the presence of the Regent,
Ind that the latter might answer the address. That was
the proposition of this (the British) Government, and
the French Ambassador assented to it. Indeed, our Mi-
nster had acted from the first upon those Views, and
vith that excellent good sense, which had distinguished all
that gentleman's conduct.—(Hear, hear.) It appeared
that, according to the Spanish Constitution, the Regent
tills all the authority of the Sovereign, in whose name
the laws were made. He (Lord Aberdeen) did
not think that the Act in question was such a
;me as it was necessary for the Regent to perform
in person. But he was bound to say, that the interpre-
tation put by the Spanish Government upon this article
of the Constitution, was honest and conscien-
tious.—(Hear, hear.) But in consequence of the inter-
. pretation, the Regent declined to receive the Ambassa-
for in the way suggested. The whole matter appeared
o be one merely of etiquette and ceremony.
But at the time of its occurrence the British Govern-
ment was engaged in obtaining what in the present
state of Spain was of great importance ; that
was, to establish diplomatic relations between Spain
and the Northern Powers. But he could not help fore-
seeing at the time, that the rejection of the French Am-
bassador's pretension to deliver his letters into the hands
of the Queen would be looked upon by those persons as
a derogation from Royal authority, which would dis-
incline them to make tile concession which this Govern-
ment endeavoured to obtain. He hoped, however, that
the attainment of that object was only delayed.—(Hear.)
Ile was not aware of any contradiction of what he now
stated.—(Hear, hear, hear.) He had entertained on
this subject but one opinion, and he never ex-
pressed any other.—(Hear, hear.) And now he begged
to ask what was the object of the Noble Marquis in
putting this question ? , Was it meant to be insinuated
—was it supposed that the advice was given to the
Spanish Government with an unfriendly spirit ?
The Noble Lord was never more mistaken in his life.
The advice of her Majesty's Government was given to
that of Spain, and received, though not acquiesced in,
in the spirit in which it was offered—that- was, a desire the-
most sincere to remove difficulties out of the way of the
Spanish Government, and as a proof of the friendly in-
terest felt by her Majesty's Government for the stability
and prosperity of Spain. If the proceeding of the Noble
Marquis meant to show a want of kindness
from her Majesty's Government towards that of
Spain it was very poor work indeed. The Noble Marquis
should look for something more indicative and important
in its nature if he wanted to fix a censure on
her 11Iajezty's Government as respected Spain,
But the present was altogether too trifling
an incident. Indeed, he (Lord A.) would venture to say,
that if the Spanish Government were then present on
their Lordships' floor, he would confidently appeal to
them to disclose whether they had ever experienced
greater cordiality, greater friendship, or greater efforts,
to prove this kind feeling in an adequate manner, than
they had received from her Majesty's present Govern-
ment (Hear, hear) and be would say that the
expressions of their acknowledgments and gratitude
had not been sparing in consequence. He would repeat,
that the advice tendered on the occasion referred to by the
Noble Marquis was given and received in the most
friendly spirit ; and if it were not adopted.--4ndeed, it
must be admitted there was an insuperable obstacle in
the way—it was, no douOt, because the Spanish
Government must be allowed to be the best

interpreters of their own Constitution, otherwise no
doubt the suggestion given by her Majesty's Govern-
ment would have been cheerfully acquiesced in by the
Government of Spain.
The Marquis of CLANRICARDE said his motives
in putting that and the other question were quite differ-
ent from those supposed by the Noble Earl. He (the
Noble Lord) was perfectly satisfied as to the feel-
ing which the Noble Earl said her Majesty's
Government felt towards that of Spain. But the
matter in question, though apparently trifling,
wai not in reality so. In the first place it was not
unimportant to this country that there shoull be a
suspension of relations between the Courts of France
and Spain. Ile could assure the Noble Earl that diplo-
matic negotiations, apparently trifling in their nature,
might lead to important results. Ile (Lord C.) did not mean

to -impute blanie to the Queen's Government. He
knew not how it was, but it so happened, that
during the short time the Noble Earl. had been
at the head of foreign affairs, and since the present
Administration had come into power, three sources of
difference had arisen—two of which, at least, were of the
greatest interest—with that Government ; and when we
saw assertions in the French Chamber about the
conduct of our Government, we might look with consi-
derable anxiety to the opinion of the French Minister ;
and when we saw the Spanish Minister con-
tradicting what the French Minister said, we
were entitled to ask from our Government for as much
information as the French and Spanish Chambers had
got from theirs. As the Noble Earl said he did
not understand his (the Marquis of Clanricarde's)
reference to the mistake in the information given
to Mr. Aston, he (the Noble Marquis) would refer the
Noble Earl to a statement of M. Gonzales, in the Senate
of Madrid, that the English Government had had reason
to modify the opinion it expressed. Newspapers might
not always be correct authorities, but they had great in-
fluence on the mind of the public of this and other
countries—(Hear, hear)—and if the Spanish Cham-
ber and public were so informed, he did not see
why we should not be let know as much. He
should be very sorry to accuse the Noble Earl of
an unfriendly feeling towards the Government of
Spain or that of France ; hut he (the Noble Marquis)
a ould say, that as respected us and those Powers,
there were differences and questions afloat which
might have a serious effect on the affairs of
Europe. He did not know how or why it
had happened, but he would be very glad indeed if
France could be induced, by any means, to ratify the
Treaty which she had lately entered with us and the
other Powers.—(Hear.)
INCOME TAX.
Lord BROUGHAM having presented petitions from
the Lord Provost and Corporation of Glasgow, and from
the parish of St. James's, Westminster, against the
Corn-laws, said that he was about to give a notice for
to-morrow on a subject of the greatest importance.
He had given notice to his Noble Friend, the President
of the Board of Trade, to whose department the subject
more immediately related, of the resolutions which to-
morrow it was hisintention to submit to their Lordships.
He should not at present enter into discussion on the sub-
ject, but should confine himself to reading the resolutions
on which he to-morrow proposed taking the sense of
their Lordships. He had been induced to adopt this
course in consequence of what he had seen on the votes
of the other House of Parliament. In those votes and
the other documents laid before the House he perceived
the outline of a very important financial plan, to the
greater part of which, as at present advised, he could
give his hearty and entire approbation, more especially
to that part of it which referred to the great improve-
ment proposed in our commercial tariff.—(Hear, hear.)
He perceived by the votes that the duty on spirits had
been already agreed to, and that a part of that duty was
proposed to be confined to Ireland. From that he gathered
that it was the intention of her Mapsty's Government
that the increased spirit duty should be confined to Ireland;
and he also thought from that circumstance,there were just
grounds for supposing that there was some foundation
for those reports which had generally gone abroad, that it
was the intention of the Government to propose a tax
upon income ; he, therefore, proposed to call their Lord-
ships' attention to the subject, and to-morrow he should
submit to their Lordships the following resolutions :
His Lordship then read a series of resolutions to the fol-
lowing effect :-Ist, That a direct tax upon income
ought never to be resorted to, unless upon a great emer-
gency of public affairs, when the usual financial resources
of the country are unable to meet the emergency, and that
it ought to expire as soon as the emergency shall be
passed. 2nd. That such a tax ought, on no account,
to form part of the ordinary financial resources of a
State— that absolute necessity alone can justify
its imposition, and that it ought to cease
with that necessity, because, from its in-
quisitorial operation, it is equally vexatious, whatever
may be the sum levied, and that the facility of increas-
ing the amount raised from it to any sum offers a
temptation to ex travagancepn the part of the Government,
as the difficulty of raising money being removed, there
is no effectual check to inordinate expenditure, nor is a
Government induced to seek a revenue in retrenchment.
3d. That although the actual deficiency, amounting to
seven millions and a half in five years, and the
estimated deficiency of the next year, amount-
ing to about two millions and a half, besides
other probable demands arising from the state
of affairs in the East, may render a temporary re
course to an income tax necessary ; yet after
the attempt to increase the revenue by an
additional tax of 1-20th on the Excise and
Customs, only a 200th part of which was ob-
tained, having failed, it is impossible to derive any
increase to the revenue from a tax on consumption, while
the relief to commerce and finance, by lowering
those taxes, cannot be immediately felt, it becomes
them, as faithful guardians of the people's
rights and interests, to take care that during the
temporary operation of the tax, the pressure shall be
made as easy to be borne as possible. 4th. That with
this view it is absolutely necessary that no invi
dious distinction be made, but that the highest
persons in the State shall bear their full share.
sth. That with the same view it is expedient to make a
distinction between incomes arising from capital, and
incomes arising from labour, levying a smaller propor-
tion on the latter than on the former. 6th. That with the
same view it is expedient to make a distinction between
'persons who have interest from sums for a term of lives,
or lesser terms, and persons who lave an interest from
capital, and that it is expedient to levy a larger tax on
the latter than on the former. 7th. That it is expedient