Star.
London, England, 1829-05-14 00:00:00

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Member concluded by moving for leave to explain sod
amend the Acti of the Ist and 2d Geo. IV. relative to
husbandry horses.
The CHANCELLOR of the EXCHEQUER -said
_that if he differed from the view taken by the Hon.
Member for Essex, he assured him that it was without
the slightest doubt as to the conscientious motives by
which he was actuated. The Hon. Member must him-
self he aware of the extreme difficulty of drawing the
- line in mil Pf . taxation.. It was difficult to point out
.or to satisfy persons as to what articles were taxable
Mid whit were riot. He would take an instance—the
trade of packing nails. The nail-packer cried out,
•' Why should you tax me for packing nails, which is
only putting them into a sack, while you don't tax the
farmer for potting corn or other produce into a sack ?"
The exeniption under the present Act referred to horses
in husbandry, .and in husbandry only. It had become
a question whether horses used by persons employed as
market gardeners were to be taken as husbandry
horses? The luestion was referred to the Commis-
sitmers; and they, after serious consideration, decided
that the horses were employed for the purpose of bring-
ing articles to 'market for sale and profit, and were
therefore to be considered as trade horses, and conse-
quently liable to the tax. This was the situation in
which many persons in Surrey, Kent, Middlesex, Es-
sex, and other places in the immediate vicinity, were
pla'ed—persons occupying land partly as farmers and
partly at market gendeners, were taxed in this way.
He had had it in contemplation, at an earlier period of,
the year, to introduce a Bill for the consolidation of the
different Acts that had reference to the Assessed Taxes,
but circumstances prevented him from doing so. He
should, however, bring it in early in the next Session,
and he therefore hoped that the Hon. Member would
consent to withdraw his motion for the present, until
the whole question should come mote folly under the
consideration of the House.
Mr. SYKES was glad that the motion had been
brought forward, as it had elicited from the Right
Hon. Gentleman opposite the declaration he bad made
telauive to the consolidation of the laws respecting the
Assessed Taxes. He agreed with the Hon. Member
for Essex as to the hardships complained of, and he
knew of many of a similar nature in the town which he
had the honour of reresenting; but after the declare
tion of the Right Hon. Gentleman opposite. his Hon.
Friend could not press his motion at present.
• Mr. T LENNARD supported the motion.
Lott, -ALTHORP said, that though the Chancellor
of t'te Exchequer was not so well acquainted with the
operation of farming concerns as he happened to be,
yet he must still be aware that upon every farm it was
necessat y to grow vegetables for the use cf the lend, and
therefov the horses used for the purpose ac-
cording to t!‘e Right Hon. Gentleman, be called trade
horses. He was glad to hear the notice given by the
Right Honourable Member opposite, and he hoped he
would give the subject of his Honourable Friend's
motion his most serious consideration between this and
.the next Session. In the meautime he concurred with
the Honourable Member for Hull, in hoping that his
Hon F. lend would, for the present,withdraw his motion.
.Mr. W. SMITH did not know the distinction that
,eras to be made in taxing horses that were employed to
draw orgeubles that might serve either for the food
of man or of cattle. He thought the Parliament would
.act more consistently, in taking the tax off the market
gar.vier, than in laying it on the farmer. In order to
'do justice to ai classes in the details of a Bill proceed-
;tog on such nice distinctions, the most minute and
iioublesome czar mess would be necessary. The people
would be mote than ever subjected to the vexations of
the collectors and assessors, and a great number of
Petitions would be presented on that very account to
the House, as there had been already on the iiiconve-
nieces occasioned by the conduct of those who col-
lected the assessed lazes.
Mr. G. I)AWSON observed, that from the Return•
made to the Treasui y, it appeared those persons only
were taxed whose horses were used solely, or almost
solely, for the purposes of market gardening. That
employment was, perhaps, connected with husbandry ;
but the law did not look on it as husbandry, but as
trade; and the horses were, therefore, held liable to the
duty. The market gardeners bad agreed to abide by the
decision of the Law Officers of the Croon; but the
Treasury had got a decision from a higher quarter,
namely, from the Judges, andthat decision being against
the market gardeners, he thought they ought to yield.
He recommended' the Hon. Member to withdraw his
motion, and wait for the measure which the Chancellor
of the Exchequer intended to bring in on this subject.
Mr. WESTERN thought he must, under present cir-
cumstances, withdraw his motion ; but he should much
have wished to have seen a measure that would relieve
the market gardeners, rather than one that would impose
a tax on the farmer. He observed, that the cases before
the Judges bad not been those of tamers only, or of
market gardeners only, but of both united; and he did
not, therefore, seem inclined to consider that those de-
cisions had been given on a full knowleige of the facts.
He thought the Government were straining the law in
the case of the tat ; but he saw be coold do nothing at
present.'
Mr. DARING should be loom to see the Revenue frittered
down, for what we did not pay in one way we most pay in ano-
ther.—The motion then was withdrawn.
Mr. WESTERN presented a Petition from the Owners and
Occupiers et Land la &see, respecting ISNlPSllltlite on market
gardeners.
• The Sheriffs of London were admitted to the bar, to present a
Petition teem the Lord Mayor, Aldermen, and Common Council.
praying that leave might be given to bring, is a Bill to regulate the
Port of London.
The SOLICITOR GENERAL moved for leave to bring In a
Btil to regulate the inevealsk Terms, which were productive is
their present state of much inconvenience. lie proposed that the
two Terms which were new moveable should be Axed for the days
mentioned in the Mill. Those days were—for Easter Term the
loth April. and for Trinity term the sth of June; the latter to end
ea the tfoth of June.
'Leave was given. the Bill was bros. ht in, read a first time, and
ordered to be read a become' time on Friday.
The Butter Trade (Ireland) Compensation BiU went through a
Committee, was reported, and the Repoli ordered to be received
UMllOfll.Oll.
"rise Committee es the Anatomy Regulation Bill was partponed
to Friday sett.
The other Orders of the Day were then disposed of, and the
House Adjourned at thee-ean Sr: &Cisme.

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