Star.
London, England, 1823-07-09 00:00:00

•
. . . .
had a claim on the attention of that Muse; 'but-he
hoped the-whole system of the intercourse betsteen
the three parts of the empire would undergo -a re-
vision in another Session of Parliament. - .
• Mr. HUME said, the Chancellor of &chequer
.had
from
to do with whether the articles 'came
from Ireland, Scotland, or England; provided he
found the• btst• and cheapest way
.of supplling .the
Public. He hoped that an endeavour would he made
toi equalize the duties on spirits, and if not, that the
Scotch distiller should be allowed to import his spirits
into England,- on•payment of the difference of 'duty.
1 I.q;..MABERIX said, the English distiller had no
chance, for his spirit was not consumed in Scotland,
' thotigh•the &etch wianld*be hought up in England.
' Mr. HUTCHINSON thanked thelGovetnment for
haviOg.takeu every pains to makergus measuro equal
on the different parts of the country; but he thought
the great objeCt of the Legislittire'shotild be to give
encouragement to the BieWeriei in Ireland, but not
to reduce the duty•on spirits in Ireland, or to encou-
rage the. use.of small stills in opposition. to those who
•had laid out their fortunes in the establishment of
i large distilleries. He could therefore wi.,h, that the
Right Hon. Gentleinan would withdraw his present
Bill, and bring forward his tnore matured and per..
feet measure in the next Session. The Irish distiller
was, by this Bill, to be obliged to work at a rate and
lon a system new to-him. That was not the case with
the Scotchman.

Colonel TRENCH was confident that nothing
would have so moth effect in tranquillising Ireland
as the adoption of small stills, and a reduction of the
duty on. whiskey.
The Bill was then read a third time, and passed,
after a few words from Mr. S. RICE, Mr. WALLACE,
Mr. Alderman WOOD, and Captain GORDON. A
great number of clauses were added to the Bill by
way of riders.

• LAND TAX.
Mr. HUME rose. to biing forward his Resolutions
respecting the Lind Tax. In doing this he would
not occupy much 'or their time. He had been in
hopes that the
.Chnneellor of the Exchequer would
have taken some pains to Correct the abuses in the
Receiver-General and Collector's Offices. From his
inquiries he found that the Public had been made to

pay 8,10, and 15 per cent. more than was requieed
by the Act. The Collectors were prohibited under
strong penalties from holding any balance of their
collections in their own hands. Sometimes defalca.•
tions and losses took place in the collections ; but it:
the Tax Office did its duty there would be no such'
thing. There was not in thetiom.a more useless
Board than that of the 'FAA °trice. Any individual

receiving money fof'colleCiion. proiii.`itedi fr4,n
being a Colliactr. titis Land Tax Act. Oggy
instance 2lnittet lii.d the Act been contravened, and

. _.
the collections mal-appropriated.' Some meant ought
therefore to be adapted to re ,f', the 'country fr,p4p
this system. Them Was., liO, offiee...:nor theaMl,42
which an indkvidua!,could acquire information asA6
the rear amount that he ought to pay. As the COM..;
missioners of the Land Tathad been appointed by the
Treasury, their acts were the acts. of the Treasury,. As
much canvassing 'took place when a vacancy-occurred
for a Commissioner, as for a Member of. Parliament:l
Ia 1818 the surplus in the distriit of Kensington
amounted to 900/.- and in 1819 to 1,0001. ivhich had
been expended in allowances, instead
.of being carried
over to the next.y.ear. In the last year the surplee-
in London bad been 65,0004. in Westminster, 35,13004:
anclia Wddlesex, morithan 60,0604 The clefiCienek
from 1798 to 1823, liad been atront 800,0901.. Vete
181 a, the accounts had been tolerably'correct..FrariV
that time a considerable sum remained to be ac-
counted for; sfilif,oool had been paid to' the Commit-
sioners of the Land Tar, of which 59,0001. had been
for Church and Corporation. Lands. A large sum
had also been paid, in the shape if pontidage,' to the'
Clerks of the CoMmissioners,thotigh they had scarcely'
any duty to perform. In ll*, -the expenses:ft*
letting the Land Tax amounted to 42,00.• 111#C
amount of exoneration„sincelBo4, Ilia oh(t40)0i. ti
to 8,0001. In 1820; the amount Of exoneration-in
case of small Livings, was only SI. 17s. and in -18gli
was only 21.75. while salaries were-paid to the amonqt
of 6001. a year to different persons. The expense nf
collecting the Land Tax, bad amounted to.a.millisit
and a half of money ; and by•buying up the remain-
der of the-Land Tax, a 'saving to the Public would
be effected, to the amount of 4 million of money. -
The Hon. Member then moved the first Resolution,
stating, in effect, that an annual diminution had for
some years taken place in the amount of the Land Tai.
The CHANCELLOR of the EXCHEQUER stated..
that in many cases the Com Missioners of the Land
T.tx were not responsible to Government. _The Re-
solution moved by the Hon. Member WAS a fallacy,
and all that depended on it must, of course, partake
of the fallacy. In 1798 the Act passed relative to the
Land Tax being made perpetual; but from that tea
a sum equal to 127,000/. for premises and offices, had
been deducted, and was provided for annually. That
circum,tance had escaped the attention of the Hon.'
Gentleman. But in 1826 that sum had diminished'
to 39,5351. The Public had gained nearly a million
and a half, while the cost of the operation had only
been 880,0001. thus leaving a net surplus of more
than a million. Two thousand Church Livings hid
already been redeemed by the Commissioners, whose
labour could not be estimated by what bad been done
in any single year. At the same time, he had no ob-
jection to inquire how far it might be expedient to
continue that part of the establishment. If the duties
could be better performed by a new mode, he Should
propose it to the House, but did not mean to-get
any pledge. He should move the previous question.
Mr. MABERLY would advise his Hon. Friend 'tt?
withdraw his'Resolution, as he had not distinguished
between that Part of the Land Tax thati was perpe-
tual and what was only temporary.' At-the settle
time his Hon. Friend had stated facts that were we
worthy of consideration. He thought a Committee
would be a proper course should pot Ministers take
the business'up, which he *Mid rather Prefer. If log,
he should move for a CoMmittee early in neat Seitioll.'
Mr. HUME shortly replied, and: emersion* that
three-fourths of his cat* hash:wen !Admitted by thir
'flight Hon. Gentleman. He Was satisfied the' ilrsjt.,
Resolution was not quite correct;andslic;uld not prim
the others upon the llouie; but beg leave ttiWith-
draw the motion.—The motion wisAvAibdrawis."
OLA Tic •QuL a MSS; 1
Alderman Wow) moved the appointment of a
Select Committee to-inqsiireinti.all the•pricettlingi'