Star.
London, England, 1823-02-22 00:00:00

And estimating the Expenditure at

49,852,0 CA

There would be a surplus of . - £7,244,988
The next point to be considered was the mode in
which this surplus should be dealt with. What he
should propose was, that the larger proportion, to the'
amount..of 5,000,0001. should be applied on the prin-
ciple recognised by Parliament to reduce the Public
Debt ; and that the remaining surplus, exceeding two
millions, should be applieJ to the remission of taxes.
In doing this the imposts to which he particularly
applied himself were the Assessed Taxes—(Hear).
In•the course of that he had to say, he should point
out the particular mode in which he proposed that
the relief should be apportioned. Having now stated
to tho House the amount of the Revenue in the last
year, and .the view which he took of the Revenue,
Expenditure, and Surplus of the present, as also of
the mode in which he thought of dealing with that
Surplus, he had now to submit to the Committee
such observations as appeared to him material in the
consideration of these important matters. The first
thing to which he should call the recollection of the,
Committee was that part of his Majesty's Speech
in which, in reference to the Revenue, the. King had
stated that the amount considerably exceeded his ex-
pectation. He thought he had succeeded in 'hewing
that, in point of fact, the King was justified in making
that statement ro his Parliament. Though it ap-•
prated that the actual surplus of the last year did
not amount (it came within a small fraction of it) quite
to 5,000,0001. it was very material to consider what
the surplus Revenue would have been, if in the last
year very important transactions had not taken place,
which produced in the first instance a diminution of
Revenue, without bringing a cotemporaneous reduc-
tion of expenditure. The Committee would recol-
lect that the estimate for the probable expenditure
for 1822, had offered a surplus of 5,208,0001. This
calculation was made on the supposition that during
the last year the rate of taxation would remain the
same as in the preceding year. But the Committee
would also bear in mind, that not long after that pa-
per was laid before the House by the Noble Lord
then Secretary of State for Foreign Affairs, to whom
he could not allude without feeling acutely for his
loss, but of whom he could not speak what he telt at
that moment, that Noble Lord had subsequently come
down to the House, and stated that the attention of
Government had been given to a subject, and he flat-
tered himself with success, which had for its object
on the one hand to diminish the expenditure of the
country, and on the other, to give Parliament an
opportunity of diminishing the taxes, be alluded to
the plan of reducing the interest on the Five per Cent.
Stock to Four per Cent. This plan having been.'
adopted, the Annual Malt Tax was taken off, which,
amounted to 1,414,0001. It was calculated that the
diminished interest paid by the Public, in conse-
quence of the measure which he had just mentioned,
would balance the amount of taxation thus remitted.
But it was obvious that the diminution of Revenue
commenced immediately, but the reduction of ex,
.pense did not commence with it. The Malt Tax at
once ceased, but the Public continued to pay the in-
terest of the Five per Cents. in July, as well as in the
preceding January, so that it was not till • the com-
ment of the present year that that saving could
be felt, which-was intended to counterbalance the re.
duction_of Revenue which had taken place.
.The de-
falcation of the Revenue in consequence of the repeal
'of the Malt Tax had amounted to 1,500,0001. No
corresponding reduction, as he had already stared,_
was effected at 'the moment. The total loss sustained
in the Revenue by the rernission• of taxes amounted
to no less than 1,700,0001. It would then be seen
that if no such reduction of Revenue had taken place
by the repeal of taxes, the surplus of last year, in-
stead of amounting as it did. to nearly 5,000,0001.
would, in point of fact, have exceeded six millions
and a half. The Committee would therefore seethes.
he was justified in saying that his Majesty had stated.
nothing but..what was consistent with fact when be
described the excess of Revenue to have been such,
as to have oonsidetably surpassed his expectations.
He (the Chancellor of the Eichequer) begged that it
might not be supposed that he felt the slightest regret
at that remission of taxation which had taken place.
Far from it ; he considered the measure-to have ken

*hely idipted ; and. tante, • he' iterated td
,Wait the *Wpm of a. fari
"Aherl exteii.tion of the .prin.
.eiple. The' next point to, he should. address
!I himself; was the grounds on which he had estimated
the produce of the Revenue in the present year.
Under all the circumstances,. he considered that be
• was entitled to assume, allowing for the eipected di-
''minution of receipts in the present year, by the full
operation of the reductions sanctioned by parka-
meta--allowing for all these, it was his belief and
conviction, that the Revenue Of the present year
was likely to equal the Revenue of the last. lie
svoSid take the Customs at 10,500,0604 Dtiring
the last rear the produce of the Customs amounted
to 10,652,000/. From this, in the present year, an
additional reduction was to be made on account
of the repeal of the whole of the,Tonnage Duties;
which till now had not come into full operation:
These had amounted to 150,000/. The Tonnage
Duties had ceased from the sth orJuly. They 1,4 a
therefore been paid through the first half of the year
1822, but nothing was to be calculated from that
quarter for the present year. Considering that they
had not continued through the last half of 1822, be
was not bound to allow more than 80,0001. on ac-
count of them ; but wishing to keep within the mark,
and not to overstate the case, but to offer a 6o•ta
„i,?de
calculation, he would only take the Customs at ten
millions and a half. The next branch of Revenue to
which he should direct the attention of the Committee
was the Excise; the receipts on account of which had
amounted in the last year to 27,271,6581. These had
been reduced by the repeals of the duties on Malt,
Leather, and Salt. It -was true the reduction of the
duty on Salt did not take place till the commence-
ment of the present year; but nevertheless the de-
' mand had fallen off in consequence of its being known
that at that period the duty was to be reduced, as
persons naturally declined buying till that time ar-
rived when the tax was to cease, and thus the effect
of the repeal had been partially felt in the last year.
But notwithstanding this, the total Revenue derived
from the Excise had amounted, as he had already
stated, to the sum of 27,271,655/. Deducting from
this amount all the loss that might be expected Isom
the full operation of the measures which had been
adopted, he thought himself justified in estimating
the receipts for the present year, under the head of
Excise, at 26,000,0001. The Stamp Duties he felt
justified in taking at 6,600,0001. The Post Office he
calculated would- contribute 1,400,000/. being some.
what less than the actual produce of the last
year. The Assessed Taxes and Land Tax it
would be seen in • the papers before the House,
amounted in the last year to £7,217,969.
It would be recollected that, in the course of last
year, the Window Tax and Hearth Duty in Ireland
had been given up. Those repeals would now come
into full operation, and he should therefore take the
Assessed Taxes and Land Tax at 7,100,0001. Esti-
mating the produce of the various small branches of
Revenue at 600,000/. he felt justified in taking the
probable receipts of the ordinary revenue for the
present year at .52,000,000/. being the actual amount
received under those branches of revenue which he
had enumerated for 1822. It was true that, under
all the heads which he had mentioned; the receipts
of the last year had exceeded those cf any antecedent
year. But when he took into his consideration all
the circumstances of the country, there was every
reason to anticipate, not merely a continuance of the
same flourishing revenue, but a progressive increase.
When he looked at the mercantile prosperity—the
extending commerce of the country, and the various
auspicious features of our present prospects, and es-
pecially when he looked to the benefit conferred on
commerce generally, by getting rid of the antiquated
lumber of inapplicable laws which had long fettered
enterprise, and when he bore in mind what he had
heard from all those most conversant with mercan-
tile affairs on the advantages likely thence to accrue,
he could not help cherishing the hope and the cona-%
dent expectation which he had avowed. The aft.
tion of a more liberal policy on our part could not
but prove other than beneficial, as, while we opened
ne* markets for the commodities of other countries,
we of necessity caused in them an increased consump-
tion of ours. Recollecting these things, and looking
to the extensive markets now opening to our trade
in all parts of the world, he anticipated a large ex-
tension—gradual, perhaps, but •not the less valuable
because gradual, of our commerce generally. He
could nut quit this part of his subject without saying
he concurred in all the compliments which had been
paid to his Right Hon. Friend and late colleague
(Mr. Wallace). Nothing afforded him more satis-
faction in the course of his political life than to have
found himself in office, for the last ten years, with
such a colleague, who, animated with the mostlibet-
ral principles, possessed intrepidity enough to sup-
port him where he took up a subject in opposition to
established prejudices, and intrepidity enough to take
the lead where this was necessary for the benefit of
the country, or the credit of the Right Hon. Gentle-
man himself—(Hear, /tear).— He repeated it, he Mt
the hopes justified which he had avowed—(Hedr).-,-
He might say,while he contemplated the vast field fer
commercial enterprise now open to our merchants—
" The wide, the unbounded prospect lies before us."
But he had no reason to add, in the words of the
same Poet—
" But shadowv clouds, and darkness rest upon it."
On the contrary, while exulting in the bright dawn
which had burst upon them, they had every reason to
look forward to a still brighter meridian sun (Hear,
bear).—lf, turning from this view of our foreign coin ..
pierce, he directed his view to our domestic consumpd
tion, he there found what he thought•the most tined
quivocal demonstrations of increasing prosperity. f 4
could not contemplate bat with the highest sttiafal-,
tion the augmented means of consumption whio
were to be remarked. In spite of the partial distress-
complained of in particular districts, be found derne.p.
strative proofs of the increasing comforts of the people
at large. From the Returns before the House 'it ap-
peared that on every article of consumption there'bitd
been an increase over the averaged the three pt
ceding years. He slid not know • that it week"
worth while to detain the
note details, but in a general
under the heads of Beer,
Paper,Printed Goods,
Foreign Spirits, Tea, and
these essential articles, ___
People of England depended,
over the average of the

inch ,wai
emir ill
present y
the last ?

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the House by going into:vale
eneral way he might stateethlk
T, Bricks, Candles, Size,
Soap; Starch, English S
mud Tobacco 4 on every ogle
~1
p: on whic4he cprisrrtif . . c
['ended, than was AR, 41
three iireading pare. 14.

i•l•lmmilimia•imil■Al

. •
tech
.w.O thi fact, WOVic taking.to tang
as
of our, situation tq calculate that the Revenue. in the
present year would be. eglial to what it had been in
the last? Was he not justified in calculating, under
such circumstances, that the Custom;. and Excise
would at least sustain no diminution in the present
year' He might securely rely on these papers alone
that the condition of the mass of the People was better
than it had formerly been. But let the House look
at their actual situation. Let them compare it with
what they had recently witnessed in other years.--
Where was the distress, the outrage, the sedition,
which had heretofore been witnessed ? What had
become of these things? They had vanished. And
what appeared in their places? Order, tranquillity,
peace, happiness, and content. Such a change fur-
nished demonstrative proof of the improved situation
`of the country. He derived infinite consolation from
the view, for it satisfied him, that however the People
?night be excited for a time, yet there was at the bot-
tom something so noble, so patriotic, so a:tached to
the principles of the British Government and Consti-
tution, that the pressure of distress removed, di con-
tent seas no more. He exulted in the altered state of
our affairs. None had more lamented the affliction
formerly known than himself, as it had been his pain-
ful duty to support measures of severity which had
appeared to him necessary to repress the disorders
which unhappily recurred—(Hear, hear).— A nother
circumstance appeared to him highly gt :allying in its
nature. It was not of vast importance to the country
generally, but it was of the highest importance to in-
dividual comfort. He alluded to the increased amount
of contributions deposited in the Saving Banks.—
During the last year a very considerable addition
had been made to the number of contributions, and
to the sums deposited. He knew that it was said
many persons placed money in theM who ought not
to do so. This could not be helped ; but if such
were the case, it did not account for the increase
which he had remarked. It could not be denied,
that a very large propo.tion of the sums received,
had been c attributed by pet stins in the humblest
walks of life. It furnished the mci.it !:t ati ing proof
of the good effects of those valital.ie
while it clearly manifcsfed that the c(milot I: of the
poor had been largely aoginehted. These
independent cf the positive good which they pre-
sented in themselves, sceined to him, nattiraliy and
of necessity, to lead to the relief of that body which
had been so much do.i,ressed, the Agricultural part
of the community. lie had now to offer a few re-
marks on that part of the Revenue of the Country,
which was diverted fl um the Exchequer—he meant
the sums expended in its collection. He looked for-
ward to a considerable diminution of that expense in
future; but lie called on the Committee to look at
what had already been done. He was sorry that he
had not been able to get all the information on this
subject Which could be desired; but there was a
greater difficulty in getting the accounts made up
thus early in the year than Gentlemen might ima-
gine. lie would, however, take the expense of col-
lecting the Revenue in the year 1821, and compare
it with the expchse incur' ed in the antecedent years,
and then it would be seen that if all had not been
done that some Gentlemen wished to see accom-
plished, that Government had not been inattentive to
the wishes which had been expressed. Ile would re-
fer to the collection of the Customs, as the expense
which occurred in their collection was great. The
charge for this service had amounted
In 1818 - to - X 1,3.27,121
1819 - 1,251.991
1820 - - 1.097,773
le'2l 1,066,886
It would thus be seen that a gradual and progres-
sive reduction had taken place, as the expense of that
branch of the collection had been reduced from
1,327,0001. to 1,066,0001. Gentlemen might say that
the reduction ought to have been carried farther.
Prima facie this might appear, but at all events it
might be seen from what had been done, that the re-
commendation given on this subject had not been
neglected. Much of what had been accomplished
ought to be ascribed to the Committee which had
sat three or four years ago, of which his Right Hon.
Friend (the Paymaster) was the head. By that Com-
mittee various reductions had been suggested, which
the Government had at once determined on carrying
into effect. It did not by any means follow, because
all the reductions were not effected the moment they
were suggested, that they were neglected. In many
instances it was necessary to wait for the death or
retirement of meritorious individuals, who, after long
service, could not at once be dismissed without
cruelty and injustice. But as such obstacles were re-
moved, the Public received tlle benefit of those
changes which could fairly be effected. He now
turned to the Revenue of Ireland—(llear, hear).—
Much had alreadybeen done,and mere would be done.
The Government had not been inattentive to the Re-
port made by the Commissioners appointed two
years ago. Though some had ridiculed it and under-
valued its importance, its worth was now fully esta-
blished by documents before the House. Never had
any body of men evinced a more determined resolu-
tion to pursue, in spite of all obstacles, with sincerity
and independence, the important investigation which
they were appointed to conduct. If the met it
of their services could not be denied, he trusted it
would also be admitted that the Government had not
been backward in supporting their recommendations.,
No sooner had their lust Report been received than
the Governmeht announced it to be their intention to
act upon it, and he, for one, had been ready to give
it his most cordial support. This, he thought, must
have the effect not only of reducing the expenditure,
but it must go in some measure to put down the im-
_ potation directed against the Government (and he
knew such an imputation had been aimed at himself)
that they had no disposition to give up useless offices.
Thisimputation, he would now take the liberty to
say, had been satisfactorily repelled. The next topic
to which lie should call the attention of the House was
that on which lie had already slightly touched—the'
presumed Expenditure of the present year. He bad
stated to the Committee that the total Expenditure
for 182$ might be taken at I.:10;842,000. "The items
which composed the sum were in sit as follows :
Par the Army - 17,362,000
For the Navy 5,442,000
Fox the Ordnance - - - 1,000,000
For the Miscellaneous 1,449,000

LOokin., back to the charge of •wasteful and pfoll
Fate eapenditure winch had heretofore been urged
uzaiust the Government, he must here Jay that such

reproaches did. rrok appear to him justly or.fairly be.
stowed. It was not enough to say that an office was ,
useless or. an expense unnecessary to make huthe
duty of Ministers to abolish the office, or put an end
to the expense. On such subjects, the Government.
must be allowed to exercise a discretion of their
own ; and nothing was more unjust than to say, that ,
because such recommendation had not immediately
been acted upon, that the Administration was cor-
rupt, and regardless of the public welfare. Such
charges, he knew, all former Governments had been I
compelled to endure ; and to similar accusations the
present and all future Governments must continue to
be exposed. But the way to shew the animus of the
Government, was not to go into every little detail, but
to look at what they had do:won a somewhat larger
scale. Let this be done, and then it would be seen
whether important reductions had not been effected,—
In the first.place, let the Estimates of the present year
be compared with those of the last, and then it would
be found, that notwithstanding the proposed addi-
tion of four thousand men to the Navy, that taking
the Navy, Army, and Ordnance, those three great
sources of expenditure together, there was in the pre-
sent year a positive reduction of expense of £170,000.
The diminution, but for the increase of the Navy,
would have exceeded A:600,000. There was a total
diminution of Expenditure, as compared
With 1821, of - - L 1.910,000
1820, of - . 2,971,000
1819, of - . 2,156,000
1818, of - - 2,449,000
And, if the present Estimate were compared with the
Estimate of 1817, it would be found that there was
still a reduction to the amount of £1,535,000. After
this, the Government ought not to be condemned,l
because they did not at once comply with every hint
thrown out ; but he would confidently appeal tb the I
Committee, if enough had not been done to prove
that they were sincere in their endeavours to effect j
every practical reduction ? But it was to he remem-
bered, that on them devolved the awful responsibility
of protecting the country against all the dangers
which might threaten its repose. They were to look
to everything which might happen, as well as to those
circumstances which were seen on the surface. It
was therefore unjust, because every economical sug-
gestion was not at once complied with, to assume
that the Government must be profligate or corrupt.
If he were to pursue the items of expenditure through
the Miscellaneous Services and the Irish Exchequer
Bids, an signally satisfactory view of diminished ex-
pense would be furnished. He would not go into
these, but comparing the. total Estimateof the pre-
tent year with the Estiniate of last year and of that
of 1817, there would be found a reduction as com-
pared with the former, to the amount of 971,0001.
and as compared with the latter, a diminution of ex-
pense amounting to no less than 2,671,0001. He now
came to state to the Committee the mode in which he
proposed to dispose of the Surplus Revenue for the
present year. He took this at something more than
7,000,0001. Of this sum he proposed to apply five
millions to diminish the Public Debt. The remainder
he wished given to the Public in the remission of
taxes. When a country possessed a surplus of this
kind, it was obvious there were three modes of dis-
posing of it. The first was to appropriate the'entire
amount to the reduction of taxes ; tile second was to
give the whole to diminish the debt ; the third mode
was to combine the two which he had mentioned,
and this was the course which Ministers had thought
it proper to take on the present occasion, and which
he could not but flatter himself would meet with
the approbation of the House—.(Hear, hear).—
To adopt it would be to act on that principle to which
for many years the House had adhered, and he could
disc.ver nothing in the present situation of the coun-
try which ought to induce departure from it. He.
knew of no proposition more alarming than that
which would counsel the adoption of the first of the
three modes which he had pointed out, namely, the
giving of the whole surplus to the reduction of taxes,
and thus to abandon the idea of keeping up a Sinking
Fund. Taking such a course-involved the principle
of indefinite addition to debt; for who would say that
circumstances might not arise which would preclude
the possibility of raising within the year the Supplies
necessary to avert the danger that might menace our
peace ? Who would say that we should never again
have occasion for that powerful invaluable arm of
defence, public credit, which was so essential to our
safety, that its destruction would, in his opinion, be
the destruction of the country itself? Yet this public
credit Would be destroyed, if were once deter-
mined that no effort should be made in time of peace
to liquidate the debt contracted to carry on war.
Would not the injurious effects of such a system
speedily he felt in the deteriorated value of every
species of property ? And what an increased expense
would be thrown on the country at any future time,
when a loan should become necessary ! For who would
lend money for moderate interest to those who never
meant to return the principal ? It was known
that the interest of debt already amounted to more
than half the annual expenditure of the country.
No man felt and regretted this more than he did.—'
It was because he felt bow severely the inevitable
weight of this debt pressed down the interest of the
country, that he was disposed to strain every nerve
to diminish it. If ever. there was a time when it was
necessary to support the public credit of the country,
this was that time. When attempts were made to
delude the People into a belief that no means of re-
lieving them existed, but by doing away a part of the
debt—but by robbing one set of people to assist others
—(Bear, hear)--he repeated it, the course recom-
mended, as it appeared to him, was to rob one set of
people to assist another; and now, when such propo-
sitions were sent abroad, to decline applying their
surplus revenue to reduce the debt, world be to give
additional importance to those who ware favourable
to such an act of spoliation. He would say that every
motive which ought to have influence on the' deci-
sions, financial and political, bound them, by paying
' off a part or the debt, to redeem she pledged faith Of
the country:—(Neer, liter).—But, while hecontended
for this ptincipie, he did not say it was necessary to
apply the whole surplus revenue to the reduction of'
the debt. It was possible for the debt to be too ra-
pidly diminished—(,Heer, Ina, I anti iasteacr),---1-fe
dial not mean to say that there was any great danger
of it at present—(A lau4/I).—Ciicuimtances, how-
ever, might arise, under which it would be neces-
sary to hotit the progress of the reduction of the debt.
This Was his sincere conviction, and though it was
'raid that the Chmweilor of Vic Exchequer for the

time,being, whoever be might be, was always S 4
enamoured of taxes, that he 'could willingly part !
with none, be would take the liberty to say that such I
was not his taste. He admitted that in the pre:eeit
situation of the country, it was desira!;le to gi v e every
possible relief from taxes. The remiesinn which took!
place last year he thought wise, and, indeed, he ,
thought no one could doubt that the remission of
taxation, per ce, was a very desirable thine. On
principle it was that the Government hal determined
to recommend that repeal of existing duties which
it now became his duty to propose.
I Here the Right Himourable Gentleman appeared very much
exhausted, from the exertion he bad made, and in 01),•,li,•mi• to I
the call of the House, sat down for a few minutes, till he ap-
taxared in some degree recovered.]
In resuming, he said, no great exertion of voice .
would be requisite to the performance of the re-
mainder of his task. He now procetele,l to explain
why, in the relief to be afforded,' he Lad applied him-.
self principally to the Assessed Taxes. He had in-
tended to go at some length into the scions which
dictated this tout se, but they were so obvious that
he thought the House would pardon him it he de-
clined executing that purpose. But it was nee
serial that he should describe the mole iii which
he proposed to give effect to his plan— (Hear, hear).—
He proposed that the reductions she uld be partly ab-
solute and partly partial. The As essed Taxes were
classed under four heads—the Dates on Windows—
those on Inhabited Houses—the Duties on Horses—
and the fourth (a very small item). the Tax on Dogs
and Armorial 13earings, &c. He proposed to leave
the 'aweless precisely as they were at present, as he
saw no sufficient grounds for reducing them. He
thought it right to leave those of the AssesSed Taxes
which were least complained of, and he would con-
fess, that what he should recommend would have for
its object, to diminish those bun ens which were most
severely felt by. that class whose distress had so long
been deplored by the House. He wished to afford
the landed interest every possible relief. He, there-
fore, was of opinion that the Inhabited House Tax
might remain, and he proposed to remit no ',onion
of that. With respect to the other classes, they com-
prehended a variety of small items, which in their
operation pressed exceedingly hard on individuals—
were in the collection intolerably vexatious, constantly
giving occasion to eternal surcharges, which doubled
the inconvenience to be endured, both to those who
paid them, and to those by whom they were col.
Jetted. He should, therefore, propose the absolute
repeal of a number of these smaller items, which
be should now take the liberty to state to the House.
The first item to which lie should allude applied to
persons under the head of Male Servants, occasionally
employed in Trade or Agriculture. It was obvious
that the duties in question were excessively embar-
rassing, and led to endless disputes, which made the
Assessed Taxes more unpalatable (he wonld not we
a stronger word) than they would be merely from the
amount paid—he therefore proposed their entire re-
peal. Their amount (the duties on occasional merle
servants) he stated at 37,2001. There were duties
imposed on another class of persons, whom he had
always regarded as ill suited to bear taxittion—he
meant those individuali who were returned in the
schedules as occasional Gardeners. The tax was in•
tended to fall on those who kept a garden as a luxury ;
and viewed in that light he had nothing to say against
it. Buo: in many instances it had operated (though
such was not the intention,of the House) to keep poor
people from being employed, because, if a man was
employed for a single week as an occasional gardener,
the tax must be paid for the year. Its amount was
ten shillings. This was not much to be sure, but it
made an additional Return necessary, and he could
not dent but there was something unp!aasant in
being compelled to make an additional entry ire
that paper which was annually presented from the
Tax Office-4 Lauehter).--.To say the truth, people
did not like, because from charity or any other'
nlotive they occasionally employed a poor man as
an occasional gardener, to pay 'this tax ; and there-
fore they would be pleased with its repeal. The
amount of this reduction he estimated at 19,7001.—
The next positive reduction which he had to propose
was the duty on the lower class of Taxed Carts. A
Petition had been presented on this subject, and the,
Honourable Member for Aberdeen intended moving,;
on Monday, for a Return connected with it. liej
should be welcome to the paper which would then be
given as he hoped for the last time. The repeal of
the duties on the lower description of Taxed Carts,
would involve a surrender of Revenue to the amount
of 9,3001. There was another duty, the amount of
which was very small, but which it was desirable to
repeal, as it fell on those who were least able to pay
taxes. This was the dirty of 3s. at present imposed on
Ponies under 13 hands high. Formerly when money
was wanted, they were obliged to take all they could
get for a whip-up ; but in the present cirteitilstances
of the cetintry, there could be no objection to the re•
peal of this duty, which amounted to but 400/.
There was another duty of 3s. on small Horses em-
ployed by farmers in agriculture, and also in trade,
which produced 6.5001. This he proposed to ahanjon.
Having stated these absolute repeals which he meant,
to recommend, he came now in addition to state, that
he intended to submit to the ComMittee a reduction
of 50 per cent. in the duties on Horses, Carriage 7s,
and Servants. These imposts, though they might be
supposed to fall, for the most part, on persons of con-
sidereble means, pressed also on those who were en•
titled to relief. The first item—the duties on Male
Servants, amounted to I:159,500; that on persons
employed as Cierks gave to the Revenue 1:9F.,030;
the duty on four-wheeled Carriages, which he pro-
posed to reduce, amounted to £145,000.; that on
two-wheeled Carriages, to £98,090; and the -tax
which he proposed to take off of Riding Horses he
estimated at 1./24,000; and the lower duty oallorses,
which he proposed to reduce twenty per cent. would
withdraw from the Revenue 1.:72,500. He now came
to a subject respecting which all classes felt the
deepest interest, he meant the duties on tleindoe s.—
The general principle on which he proposed to act
with respect to them, was to seduce them fifty per
cent. but he proposed to give an abseinte repeal or
the duty on one particular class. The Committee
' were probably aware that warehouses, shops, and
counting-houses attached to dwelling houses, were
aiready exempt. He meant to propose the total exs
emptibn of the ground floor windows of all shops,
$ whether sack-short were attached to houses. or not,
He thought the relief rhos afforded to the small trader
I would enable hint to compere with those.wbo hut

• •
. , • '.•-*a• - .r I - i
;.present an nnfair ads-it-Inge over him, the owners 0.
! moveable shaps,, who sold their goods from a cal
tail. The duty thus Abandoned I.4'r:tad amount to
1 IZO,OOOI. The total Zniruint of taxes [o be reduced
was 2.233,0004 With resrect to Ireland, he had to
announce a measure of verr COnsi,ierah!e importable:
he proposed at once to repeal all the /Wessel T'xes.
tie was sure the people in England would not be-
grudge this relied to their fellow-subjects in Ireland.
Elie amount of these .4.ities was 100,0001. He did
not know that this repeal would produce any real de•
falcation in the Revenue, but at all events he was
aurtioas*to witness the effect of a measure like that
which 11:t now recononeinied and_ he thought the
equalization of the Engl;sh a. 1.1 Irish Duties would
nea:ly compensate for giving up the Assessed Taxes.
'There was no , one connected with I. eland who did
not lament the consequences of the present Distillery
rata s. It was known that they occa;ioac.igr. eat_ dis-
tr,•si, nriAry, and interruption of social intercourse.
.H., manner in which they were nice sarily collected
created alarm. The Distillery Laws made it the in-
terest of the landlord to protect his tenant in the
violation, and they niadt it the interest of their tee
nant to live in opppositien, to the law. He could
conceive no state of society more lamentable.—
There was nothing to keep the people of that court-
try together, but ever) thin,' to produce and perpe-
tuate o
tuate the most fatal sepa:ation. He therefore could
not look on the Distillery Laws without wishing to
alter them, to restore the blessing of social
.inter-
course. Such was the object of the measure which
he meant to propose, namely, a great reduction in
the duties on Irish Spirits. Whether the measure
would succeed or not Goo only knew, but at all
events the cxpeaiment was worth making. Even if
it would have the effect cf defeating his calculation
as to the Surplus Revenue of the year (which he did
not expect),•he should. still be anxious to *attempt to
remedy the evil which he had de•cribed.• He had
now concluded his statement.• The result was, that
we had an increased Revenue; but he ought first
.to have stated that we had an increased Com-
merce, which had produced an increased consump-
tion and increased coniforts to the People, which
naturally gave an 'increase in the Revenue—(Cheers).
We had a surplus,' of which a portion could he ap.
plied to the reduction of the Debt, and the remainder
might he giyento the Public in the remission of Taxis,
which' very'remission would, in its effects, tend to
compensate the Revenue for the reductions now
made. He called upon the Committee, after hear-
ing this statement, to look back, as he did, to the
`efOrts which the country had used—to the dangers
which it had braved—to the difficulties which it had
surmounted—and to the sacrifices it had made, to ac-
complish those great ohjects—he called upon 'them
to look back on these things, and to recognize iu the
fortitude which had been preserved so long, and
which had accomplished so much, a living proof of
the veneration and attachment of the people of Eng-
land to those Blot loos institutions, which, claiming
civil and religious liberty for their basis, were the
mighty unbending supporters, and chief cause of the
greatness and prosperity of this country.—(The Bight
Hon. Gsatleman resumed leis seat amidst loud cheers
from all parts of the House.)
Mr. MAtII?.R.LY said, that the reductions of the
flight Honourable Gentleman formed strong censure
on Ministers for not having made them before. The
Estimates made by Ministers for a number of years
had always been exceeded. He was happy that Mi-
nisters bad at last attended to the recommendation
of the Committee of 1E.17. Tile great question be-
tween the Right Ilososurable Gentleman and himself
was the support of public credit. He was Of opinion
that public credit could be supported, and the whole
of the surplus revenue be applied to the remission of
taxes. On a future day he should submit a proposi-
tion of that kind to the House. As the principle of
the Sinking Fund had been whoa), abandoned, it
was not unfair to conclude that it had been of no
avail to the support cf public credit. The redemp-
tion of the L:ind Tax had gone on so slowly for the
last few years, that it would take five hundred years
to redeem it., and .the expense would be more than
the benefit; but by a change as to the mode of re-
demption, forty-three millions of debt might be re-
deemed in seven years. At the end of that time,
there would be a real and efficient Sinking Fund.--
Should. the whole seven millions be applied' to the
remission of Taxes, he believed there would be an
addition of one million to the Revenue. He•fully
admitted the merits of the Irish Commissioners; but
3liuisters were grievously to blame in not haviag
'made that appointment at an 'earlier period. On the
Beer Duty, there would be a saving of 250,0001. and
if 13 millions were taken from,the Public Debt, the
Funds would be so much improved, that the Four
per Cents. might be converted into the Three-per
Cents. and. a savinf, of 700,0001. be 'effected td Ilse: Public.—The • pion, Gentleman then 'read a Resolo-
- relative to the Sinking Fund and the:Redemp-
tion of the Land Tax ; importing, in substance, that
the whole :even millions of surplus Revenue 'tight be
applied to the diminution of taxation.
Mr. ii ICA IWO complimenied the Chinieelltir of the !Ache-
' quer on tht-solind and able speech which he had made to the
I louse. Fr.no the sal-phis of seven million! was to tit dedtfcrCd
the two millions that at re paid by the Commissioners, lie con-
curred in the praise of the Sinking Fond, but then it must be a
real and efh,tent Fund. The plan •of his Hon. Friiroal (Mr.
AlAbtrly)-for the redemption of the ..and Tax, he fully concur-
red in. Mini.ters in the same 'breath 'stated thit the Sinking
Fund could he applied both to paYiriroff the tikbt-and providing
.
fur the expenses of a war.. , • • -
Mr. -BA KI NG was also of • opinion 'that the dear Sinking
Fund was three and lint fire millions. That 'two millions mere
could be applied to the reduction of tatitlion was more than he
had expected. It was imposible for the cobntry to go oewith-
out a surplus reveutte. It was a reconssnendetios of she -Shidtdig
Fund that it could be employed, tidier for the payment oj debt,
or to provide for toe pressure of war-- Of the original•iiiinitiht
tFiounuclolfsibi tf.fluytmlaprooovieslie.couiTcltehaevveontaforeseenthat follow,
acovidwtheogia4ztfi.T.e.
the French ;Cevolution had lasted only for five or,sit y.:l-s. /le
would rather take three, or two anti a half millions, as a perraa_
though a fund
.of five millions perniattez:'..i
itisli:blean*:ivtr,uanntikeilonoudnigbil';‘),tuirntkl:hiredlsecefoduurtroeitnhspeisualbtlictectticihretreeudraitipe'i anrtndereiteenenabit4 :olift.arinert:nef;
with the Sinking Fond world b.!wholly Militia:nut. • •
The Cfl A NCELLOR (Utile F.XCHEQUIttt add, isa had
forgot to state that he meant to simplify the operation-or the
Sinking Fund. -
Mr: ItOar.wrsoN denied that the present mode of gi4g
on is Finance was the system proper for carrying on and knsmb; •
up the crealtot the country. Every new Aram of borroseltsz
mottcy was deteriorating the proper.y of ls teirma&
. •
*ltt is short tune they wotad be' enable tp c tIN nits..
tied interests for seats in this House. The ' wodsc.,
:in ti.n,-, be ac.trovil, a: .d the 'farce* hat/twin:l.l totter. Re
osy
iosta::crd :1tt.c:.1.4 or V.n.,:e, °taw, and lionand, to proof d

the disastrous consequenets of borroiing money at a heavy
per carnage. .
Mr. HUME never heard from a Chancellor of the Exchequer
a clearer speech, and therefore he anticipated clearness in the
Finances. lie oily sregrttted that he should continue, or think
of continuing the complete delusion of a Sinking Fund. Such
an accumulated sum only encouraged extravaganee
_in Ministers
if they Should End an opportunity. The late Chancellor of the
Exchequer, in one day, took away eight millions from the Sink-
ing Fund ; and in all he•belieeed he had taken 40 millions from
that ► und.. tlinisters would aiwiys get a Parli lariat to sanc-
tion extravagant encroachments on the Sinking-Fund; and the
only use Or it was to approorietr the siirpnis every year to reduce
the amount of the debt, and so to reduce the amount of taxation..
That would reduce the debt as soon as the accumulating system,
and without the expense of management. Mr. Baring wished fur
the accumulating system In order to have a fund to go to war
with. He hoped, however, the Chancellor of the Exchequer
would agree to no such thing, -and that be would give up the
loan of .1-0,800,000 f. to pay oil annuities; and he trusted we
were not too late to redeem that folly of the last Session.—
They ought to reduce the taxation in the meantinw, :there being
no doubt that our resources were equal to any exertion we may
be called • 13,,r to make. He thought, therefore, that Ministers,
should-take off three minions of taxes, and trust to that House
to make goOd any supplies which emergencies might call for.—
This was the only part of the Right lion. Gentle-to:nes 'speech
which he wishid to. see altered. The Right lion. Gentleman
had prided himself upon the increase in the Revenue on exci.t.-
able articles ; but he forgot that he was receiving into the Ex-
chequer the whole rental of England, for the landlords were
obliged to be content with half rents, and sometimes Ito resits at
all. The measures proposed to be adopted as to the Revenue
and Disitilay Laws its Irelati.i, were, of all others, the most
important'. This would save half the expense of the military
establishment in Ireland; and this, with taking 1.4 the- tithes,
would, no doubt, enable her to iise into a st,te of civilization,
as Scotland had done. Ile taw a new era commencing, but he
could not cover the evils of the former Finance Administration.
He would no: consent to rob the public creditor of a single shil-
ling. Government deserved every support for its manly deter-
mination to maintain pul,lic credit. Let those who wished the
contra' y place themselves in the same situation as the public cre-
ditor, and see how they would like •to be so robbed. He wished
the Right lion. Gentleman to lay his accounts on the table, to
chew the comparative expenditures which he had alluded to.
Mr. T. WILSON was 7nuch pleased with the fair and honour-
able speech of the Hon. Member, respecting public credit ; but
be could not agree to repeal the tax for the relict of shipping,
while the agricultural interest was suffering to such in extent.
lie, however, wished that Government would reduce the rate
oed expense of collection of that and other taxes.
Sir HENRY PARNELL expressed hisdeep sense of grati-
tude to the Right Hon. Gentleman our the attention he bad
given to tile state of Itched; and fur the valuable services of
the Committee of Inquiry into the abuses irelreland. Without
a consolidation of the Revenue Boards, they new could obtain
a proper collection of the Revenue of Ireland. A measure of
complete equalization of Custom Duties, would go far to esti-
Wish a free and unrestrained Trade between Great Britain and
Ireland, which would be of the utmost benefit to Ireland. He
was happy to find that, in the latter colliery, the system of Pro-
tecting Duties was of injury rather than of benefit to Ireland.—
He was also happy to find that the Executive Government of
Ireland was to be deprived of. all the extensive patronage of the
Excise and Customs ; for that would also ensure a better collec-
tion of the Revenue. He was sorry, however, to find that the
Right Hon. Gentleman had not mentioned any reduction of
Taxes, such as the Tobacco Duty, in Ireland. Such a reduction
would increase the consumption in so poor a country as that was.
Lord FOLKSTONE agreed in the perspicuity of the Right
Honourable Gentleman's speech; but he confessed that he had
been most woefully disappointed that it contained no plan for
the relief of agricultural distress. It had been a fashion in the
City and in that House, to cry up everything to maintain public
credit, and to cry down those who did *not think so highly of
that; but lie still retained his former opinions on that subject.
He was an old enough Member of Parliament to recollect that
all those who talked of supporting the Sinking Fund, oc en-
croaching on it, were talked of in the same way.
Mr.. DEN NET thought there was honesty to the public cre-
ditor, and the public debtor also. The country had only to
maintain its credit by raying what it had borrowed. The people
of England would not consent to be robbed by the infamous
robbery produced by the alteration of the currency. They would
nut consent to be robbed of their propetty by an Act most igno.
re qtly passed by that lioitee. lie was ready to dispute this sub-
ject by facts and arguments, and shew the spoliation which had
produced nine-tenths of the miseries which pressed on the country.
.I.ord MILTON said it was so long since be had seen suck an
evening in the I loom, that he scarcely knew sebum he opposed
or with whom he was to act. Ile congratulated the country on
the new feeling and new Government which had got into the
House; they seemed to be actuated with new spirit from the
Government of the last Session ; still the reduction of taxes pro-
posed was far less than the distressed Counties had a right to
expect. He believed that unless the expenses of cultivating the
land were much diminiihed, it would be impossible to cultivate
it : be therefere thought it Incumbent on the Government to
grant a much greater remission of taxation to the country. An
alteration of the currency, however, he could not agree with,
because it could not be done without a breach of faith towards
the public creditor.
Sir ROBERT WILSON said that the public credit could
only be maintained by union with the Government and People ;
and, as the Chancellor of the Exchequer had said there was no
dkress in the country, he hoped the Secretary for the Home
Department would take advantage of this season of prosperity
used tranquillity to repeal the Six Acts, and so restore the country
to its old Constitution.

Dir. ODEIIOUSE bore testbnony to the great distress of
nriculture, and was of opinion that a repeal of the duty on Malt
end Beer would he of the greatest advantage to agriculture.—
There was nearly a million in High-roads and County Rates;
a million on land Tan,
The
of Tithet ; and about seven
trillions of Poor-rates. The consequence of this dearly shewed
the distre::s to arise from taxation, acting on diminished income.
Ir woa therefore impossible to uon voting, year after year, in
favour of untouchable Sinking Funds. •
Mr. BEN E'rT hoped the Miniiter had still behind some plan
of more extensive reduction of taxation. The %Vindow 'fax
was a mast oppressive tax, but the House Tart was a fair ad
talorent tax taken nn the rent, and he would rattier have it in-
creased, if the Window Tax had been wholly taken otf. He
was pleased at whatever had been done for Ireland; for if any
thing was done for her, it was done for England.

The CHANCELLOR of the EXCHEQUER would be
anxiou4 to iind some means of increasing the consumption of
B.er, in order to reduce the tax on it.
Tar Resolutions were then agreed to, and ordered to be re-
ported on Monday.
The Itish Chancellor of the Exchequer's Bill went through a
Committee, and was ordered to be reported on Monday.
Adjourned till Monday.

itta.tup and Co. respectfully inform the Public,
that a Small Lottery of only 6,000 Tickets, with Prizes of
_.?"0,000, X 16,000, &e. Ike. will all be drawn in One Day, NEXT
Tnisnar.-11aza110 and Co. sold both the highest Prizes in a
recent Small 'watery ; also Three- of .020,000 iu the Last Year's
Latttriss, and Eighteen Capital l'rizes in the very last Lottery.
'WARD and Co.'s old-established o:fices, Royal Exchange Gale,
. Cornhill, and 324, Oxford-street, end of Regent-street; and
by their Agents in all the principal Country Towns.
RECORDER'S REPORT—Yesterday the RECORDER
made his Report to his Majesty in Council of the following pri-
my.-.tas und,r sehtenee of death in Newgate, convicted in De-
ct niber and January Sessions,
Dress:sea SILSSkiNS.—J. Wait, aged 54, for forgery; J. Jor-
gcason, aged 42, fur returning from'transportation ; W. Fry,
turd 17 ;J. )Harris, ;P. Golding, 22; J. Willis, 33; and
it, 16, for stealint In dwelling-houses. Mark !lets],

I:4as. ?insist, pea._
•ire,.
22 Ag. Watts, '2..1; J. Brown, 33; T. FuUcr,22; M. Bell, 20 ;
y. Perkin.% 19 ; and J. Gilchrist, W, for burglaries.
..hwtyAse Sesssows.—W. Pearce, aged 15; Ann Williams, 01 ;
Wary Tickton, 13; Hannah Ford,l6; and F.lizaberb l'nrd, 19,
for dealing in dwelling-house.; ; Neal Abram, 21; T. lieswick,
• 3; J. Thompson, 22 ; J. Buckley, 13; J. Robinson, 15 ; and
31,tohall, 16, for burglaries; J. Cross,23, for horse-stcallnY

'1 1! • 141, V 14, ; STA ft .

SATURDAY, FEBRUARY 22, i st:3.

STOCK TACIT ANG E; HALF-PAST TW I.VF.
Owing to the arrival of five or six expresses from l'aris this
morning, and the fall of the French Fends, ear ions reports
were put in circulation, such as a declaration of war on the part
of Spain, and the Duke d'Anooutxsts having set off for the
frontiers. In consequence of which, Consols opened at 73'4', 74,
but up to this hour they are 731 j, with a heavy mar'a;:t.
According to the accounts reeeived.this morning from Paris,
of Thursday's date, everything again appeared warlike.

1