Star.
London, England, 1803-07-06 00:00:00

14,1 D'•C[ SILL.

tie the motile fa bringing u' the R epees Glib, 6311 ladle necks
BI . eons cumin star; and wbso the Dill woe Woven op. se
ls al ni.de, on ',be tumid' of if William Primacy. by
whit& ounces/ anweg 11.1stoiper. see to he Mini up . y the
Preftietors .t lag*. and not by the Lea Will Compaq, as
'Ally mottled In the
Mr. CALCIIIIVT propot:4 a claire ke ezetogelog Dip which
hor..b bat at Leas itioth. Woes the Duties; ass! on this clsab
tie finale prosaaled to divide; Rat it was at 411 asiativoil with-
erg • divihi.a.
lo ken itrzoes-n were re-slissitWd into the gawp. it Cooed
Mr. AL:enlist:l Comae no his legs objeaiag to the
tro•tion nt Ilse Chancellor of the Exchequer, that the
11 u e d • nor rein've itMl- into a Committee on the
for int pr. 11;•,; a 'rah landed and Funded Pro
I.- etc. W•irill Alder:own imaginesl this to be
• 1...• proptica for urging his i.hjetitions to the
'.--; IIR i•l•jeti • :is chicl4 ;ay ogainil the principle
of tht Hit:, sad thcie objea:c is be was &Tared to

Ursa its compliance with the opininn and inftrudlii,ns
ofltis conilituents. Indeed no modification could
amend the Bill in his or their eyes: at long as they 1
perfilled in thinking that the Bill Inuit in irs opera-
tion prove unjitit, partial. vexatious. and unconfti-.
tntional. Indeed they held it in the Cime Bat as
the Tax upon Income, Which was repealed id the
cootie-of the laft Seam.

The Lotto MAYOR of London raid that he was as
anxious as his Worthy Colleague could be to attend
to the local interefts of his constituents t but when
once he was returned a Member of that Houfe. he
felt it to be his fiat duty to confute his•own confcience
and to attend to the general interefts of the Empire
at large, which he then reprefented, as well as to the
particular interests of his nnmediate eonflituents.—
He had indeed delivered an opinion unfavourable to
the late Income Tax ; but he might fill be found
not incoofiftent is giving his rapport to the prefent
meafure ; for in many refpefts it appeared to him
materially to differ from that tax. At all events he
thould unnetually and findinuily attend to the pro-
gra* of the Bill, and ufe his bell endeavours fo to
amend it as to render it as unobjeCtionable as poffible
to his constituents and to the people at large. Some
Tax, equally produetive, was abtolutely necefary
under the Rehm' circumftances of the country.
Mr. Alderman ANDIR SON was of the fame 'opinion.
Colonel BASTARD laid, he did not mean to impale
the Speaker'► leaving the chair, but bearded to'knosv
how far the Bill was intended to affect landed pro-
perty ?
The Cita/ICI/Lima of the Exc los is raid, that lie
did not conceive. if the answer he thould give to the
Honourable Gentleman who (poke la@ (hould be un-
favourable to his opinion, that be fhould therefore
oppofe the Speaker's leaving the chair. If he un-
derftood the queftion of the Honourable Gentlediaa,
it was thiot- " Whether, under any, circurnftances,
landed property can be charged mote than 5 per
cent." In all en-cumftances where the owner of land
lets it out, only 5 per cent. is payable, that is, ts. in
the pound. Where the owner of land holds the
fame in his own hands, and is, in fee, hit own te-
nant, then he is to pay is. 9d. that is, is. as landlord
and 9d. as tenant. He then adverted to what bad
been raid by Mr. Alderman Comhe. It was not for
him, he fail, to comment on what had fallen from
the Worthy Alderman relative to following the in-
firalions of his conitituents, hut he could not but
fee with pleafure the galore of the Right Honoura-
ble Gentleman in the chair (the Speaker). etpreffive
of his furprife at hearing filch a doetrite. ' He fully
coincided in opinion with the Right Hon. Gentleman
behind him, the worthy Chief Magistrate of the City
of London, that, when returned to that Houfe, every
individual Member fat then as the reprefentative Of
the whole country ; and it was the particular and
bounden duty of every one, while fitting there, to
attend so and watch over the general iaterefts of the
whole community. The Hon. Alderman (Ccmbe)
had raid, that this was neither more nor lets than the
old Income Tax revived. This he denied to be the
cafe. In raying this, he did not mean to infinuate any
thing agaialt the old tax, for it was one he had al-
ways highly approved; and whets he food forward for
its repeal. he had decidedly delivered his opinion, in
favour of the principle of the tax, and that it was
what ought to be tilted upon again, if future circum-
ftances thouldarife to require it. The difference be-
tween that, meafure and this is, the psvfent tax is to
be applied to the fame put-poles. and hinges on the
fame principle as the other, but the mode of collating
it was better, becaufe it was calculated• to avoid any
difclofure of the circumftances or property of she
parties paying the tax. By the mode of charging
land and money at intereft. no difclofure whatever
took place. In a commercial country it was unquef-
tionably moll detirable. that no difclofure of circum-
(lances thould be made, further than was abfolutely
neceffary to fecure the payment of the tax, and a
plan would (portly be fubmitted to Parliament on this
head, which he hoped would meet with general ap-
probation. Another advantage was, that the execu-
tion was infinitely more eafy and fimple to the Cons.
miffioners than it was before, as perfons now will not
be in a fituation in which they will have to decide
between their intereft and their duty. Another cir-
curnftance, highly in favour of the prefent meafure
was, the mode of levying the tax on money borrowed
on mortgage, bond, &c. In the prefent cafe, the
debtor is to pay the whole of the tar, and dedndt it
out of the rum borrowed, when called on to pay the
lame by his creditor; to that nineteen (billings in the
pound would, io all cafes, be a legal tender, and it
will be attended with the advantage of concealing the
eircumflances of the debtor's cafe. There, he raid,
were tome of the leading features of the pill. He
withed that the Houfe, if it confented to go into a
Committee. would permit him to offer force elauks
which he meant to offer, and which he hoped would
operate as modifications. He was afraid that, when
they were brought forward, the meafure would be
found pregnant with difficulties, but it was the duty
of the Pnufe not to finink from difficulties, however
great and numerous they might be; but, on the
contrary, to join cordially. by their united efforts.
to make it palatable and purled as poffible. He was
certain that it never was, or could be, the with of
the eititens of London, not to pay their fair and
equal proportion of the public burtheas ; and howe-
ver unpopular at the moment the idea of an Income
Taw spay be amongft them, if they are to be taxed
an this way in common with the tell of the kingdom,
he hOped and expefted the Honourable Alderman
would give the Committee the advantage of his alba.
once, and inftead of (landing on the principle of
oppolition to the Bill, turn has mind to every point
which might tend to snake it as equal and unob)ec. '
sionable as poffible. After coniiisting to mire eight
millions within the year, fur the ;sulk fervice, it
wunecefary that the means of doing to (bould be as
Ipeedily as potEnle provided. The Imam he now
fubmitted to the Houfe was fuels as he thought would
'haw fair and equal contributions, by taxing income
and other treats of property as nearly on a par as
may he.

ea4)l/C1 BASTARD erpreired himfelf perfeelyCstis-
lied with what had beta 1-441 by the Night Han. Gen-
tleman, and hoped every body would be made to
per alike. _ _ _

• Mr. Ga toot faid, that the mode of laying the tax
feoned to him to be a tax on land of is. 9tl.
The AT 011111 r Giocaaas (aid. it was a milappre-
Itenon of the Hon. Gentleman as to the mods at
laying the tan ; that it was not a tax of ts. 9d. vas

land, Ant* tax on two incomes ; rs. in the prinml on
that of the landlord, and 9d. in the found on that of
"the tenant.
Sir R. Burrow faid, that av to the objeEtion againft
0. in the pound to he paid by the tenant, he faw no
reafon in it. He conceived the tenant ro Rand in the
the fame relation as a commercial man who lays out
his money to make advantage of it, and as fuch he
ought to be taxed. He was furprifed commercial'
Gentlemen fhould objea to this tax, when the landed
men do not, and at a moment when we were fighting
for every thing that can be dear to us. If he were to
look at it as a permanent tax, he might perhaps view
it with a more jealous and fcrutiniaing eyc. but as a
temporary modure, and to continue only during the
war, he thoottlit it i very proper one.
Lord A. ilia:iv:is wilted the proportion for
Setttliusd bad been fettled according to the terms of
the AA of Union.

Sir F. BAR !pc raid that the objeCtion cf commer-
cial gentlemen to the tax was, that it was not in their
power to form a pill idea of their income.
Dr. La stance thought the Bill ought to go into a
Committee. _

Mr. KINNAIRD fah!, that he did not rightly under.
(land the reafou why this Bill had been Rated not to
import a land-tax • for, in his opinion, it could be
Ryled nothing elk ;hen i Tax on all manner of pro-
perty and profellions. ; He thought that, in faeh
matters, Members ought not to be fo circumfcerled
by the opinions of their Conflituents. Nereid, that
he conceived it to he impoffible to imagine that. the
prefent Tax, as a Tax on Income. could be lets' op-
preffive in its operation than the former one.
Mr. W. SMITH laid, that, for his pan, be felt jut}
*slink inclination to tipple any meafures adopted
by Government for the public good, as any man
whatever, and he was con that tome tam' 44
another was abfolutely necefary to rage a large fun
within the year. It did not become any Member to
clog the operations of Government by flatting any
trivial objedions at fuch an important era; bat, at
the fame time, it would not be proper to overlook
any poffitle arguments againil the propofed mealiires.
lie opp•ofed the prefent Tax from principles, which,
in the abftrad, were extremely narrow. If every
man, the State was to be taxed, in order Sweeten-
bute eqUally to the prefent exigencies, the prefent
method was not the proper one to be adopted. for it
was not t onfillent with the ufage of the Houfe, except
in one 'finance. For though the title of the Bill erpreft
ed that it was a tat on property, it was, in fad, a
tax of 5 percent. on Income; a tax which would un•
doubtedly bear heavily on all ranks of fociety. There
were two fpecies of property embraced by this Bill :
the one was the produce of labour and a:strive in.
; and the other, that kind of property, which
was enjoyed by the rich, without labour. It gene.
rally happened in loch a tax, that the fpecies of pro-
perty acquired by induftry was liable to be taxed with
the greaten uncertainty. In his apprehenfion, a per
fon who contributes by his perineal indußry toward
the welfare of the State, ought not to be burthened
equally with a perfon who does nothing. The difpro-
portion was really enormous, and it was impoable
for any man cor&aUy to fay, that he thought Inch a
tax equal. It was alto highly objedionable with re.
fped to the difclofure of the incomes of profelSonal
men; for, whatfoever the convenience arifing from
that difclofure in other cafes, it muff certainly fall
peculiarly hard on that elate of individuals ; and be
thought that even on that account it aright nor to
pate. He (koala not, however, have ventured to
make fuck a declaration. did he imagine it would be
the means of impeding the revenue. The railing of
money, howevor, urns not the only objed properly
in view ; we ought to adopt thofe modes which m 0
aptly tended to keep the people in good humour. and
to exalt Mote taxes which would snake the neareß ap-
proach towards equality and impartiality; for though
fuck might not be the moil convenient to the State,
he was certain they would be the molt agreeable and
convenient to the people. He (poke ant merely his
own fentiments on this OCCAGOn, for he bad confult-
ed various authors upon the fubjed. He had found
that fcarcely one writer gave fentiments favourable
to a tax on property. Hume was of opinion, that
though Inch taxes are liable to lets expence or trouble
in the collation, yet they are the molt unequal. Mr.
Adam Smith lays, that in every State it has been a
maxim of every wire Government to avoid the &-
cloture of the property of individuals; and that au-
thor has repeated this opinion over and over, in va-
rious parts of his work; making only one exception
of a (mall arißocratical Rate in Switzerland, where
fuck a Mode was followed without any deuimental
contninences, owing to its having no trade. It was
far otherwife in commercial Rates, and that fame
author feemcd to hint, that in his opinion times of
neceffity may occur, when the free Rates of Holland,
or England, may be compelkd to fuch a proceeding
as that adopted by the Dates in Switzerland, to which
he had alluded. A Spanifh author who wrote about
too years ago, (but whore name or exalt words be
could not at prefent remember) in (peaking of the
affairs of Spain, at that time. fays. that in regard to
the contribution then thought necefary to be exalted
from Merchants and Traders, great tendernefs was
(hewn in fuck delicate matters, left injury might arife
from expofure of their real circumßances. He fbould
be glad to know, therefore. whether a Britint Houk
of Commons at this day. would be lets difpofed to
favour commerce than the Span& Grandees were a
century ago' Inflead of allowing any man's income
to be taxed by petty officers, the Spauilli Govern.
ment defined the iiiiiibitants to meet and afets them-
felves. Different, indeed. was the cafe now in quer.
lion, and a material alteration was nceeffarr in the
Bill as it now Rood. He was convinced, in his con.
(signet, that the Merchants of London would rather
pay a tax to double the amount of that propofed,
than l'ubmit to the difclofure propofed by this Bill.
Thefe fentiments were fully warranted upon the au
thority of Adam Smith, frequently quoted in this
Houk upon great commercial (objects. when it tithed
the convenience of particular Mestabet who declined
that authority when unfavonrable to their purpufe.
Lord 1-Liw sz we v hail not iriteridedto Lave
troubled the Houk upon this fubjed ; but as the Hon.
Gentleman was the only Member who fisted his re -
font minutia the principles Jibe bill, he lbottlil fay a
few words as to the nature of thole of jefiions.
grounds of 'bore objections appe..:ed to be two, in
winch he agreed with him ;--naelielv, the an tax
which cony be impofed would he I.011:1" perfedly
equal. Secondly, that when that is the ask we

soul(' endeavour to melee them as trots' at ooffible.
The Hos, htember,lioweirer.after having laid down
thn& priiiiiidea. appeared to. have 101 l fight n(them.
He bed.ky no .meins proved. that this tar was more
unequal than any other he could desire. The • Hon.
Member aproved of railing. a .contiJerable part
of the fasplies within the - year ;--hut this by no
means went trytaffed the other•priociple of laying
onfoull tares. The plan to be adopted mull be thit
' which the eiretimaancita (tithe country fuggeff : its
foam circumflances of the Country, it might be
quite the fame thing,
.vrliether the peuple be called
upon to pay one million in one year. or ten millions
in the (pace of ten years. But whether this tax be
more unequal than a tax norm coofumption. he had
to obferve, that knowing it all along to be the °bier%
of Government in laying on taxes on confumpuon,
, that they might bear equally upon different cfares of
'the community, he conceived that one of this& me-
thods was quite as impartial as the other. In flaeh.
cafes it had been found expedient to tax one or two .
articles, while others were left stuaffided, This might
be inbjed to many complaints of partiality from iii. •
ciividuals. In the prefent, however, the'tex wasn't-
laid on one or two articles, but there principaTakti:
~
cies, o tics, would bear as eqsalist Its pothltle on ait
dales of the community. . lie would, however, ad.- ~.
mit, that the clefs of articles might be folly as one. ,_.'
qual in its effects, yet he would canon that Moo. 1...
Gentleutan to prove that it is more unequal thatainit
other Which could he• devifed. in the prefent flotation.
of the Country. The objedirin made again* 'dun `"
Bill. therefore. appeared to him not founded `iii,
againft either its principles orapplications,lon !Kean** -
it did not go nearer to that which might be Riled per. Z,'
feetion. The lion. Ilembar had alluded to itSio e&I re ' "-•
'upon the laborious and indoffrious elates; thi.,lsetwo r
ever, was a principle never iteknowledged by thre i
I.egillature of this Country... It wai one incoofillisk •!.•
with the whole train of taxation on fociety ;It' was 7-
not acknowledged in the Land-tar, nor in linfporifh 1.
or Poor-rate : there here been all along laid on the. A
land; but coniparing all the rates of taxation, utile,
refpedi rely bore on the different clefts of inenty, and '-;-1
admitting the foil flatement of each, he could a t ~
think, that under all circumftances, thiy bore more I-
feverely on one clefs than on Rayner. A. fully ad. 1,
witted, that that equality in the burthens of taxation leo'
the duty of Government, and the pretest sonde ha
was convinced was in perfeet conformity to thisprin. t.,
ciple. .
Mr. HILLIARD was perfedly in favour of the p're- ,
fent Bill, and was connoced that a princ4aLpart 4. ,
the nclinm of the former tax &rote from tee dolphin. .t.
in which many of the principal cleats wele fiAined.. r:
• Mr. Essaina Paid. that we were nowin it &auk* s '
which mg flrike us, and which demanded our sinini- ~
tion; and he was as ready as any Member to mint •..
that this rnesfure, which might partly be Calla sty` 0
Income Tax, ought not to be adopted unle4.-oun
fituation tailed for it; but he thought our (emotion. ...
did call for this and many other elesiiires to fuppo!t, ; •
the State; for it appeared to him_that we arrnowltt .
a great crifis of oar affairs; but he (poke it not with. t
difnsay. be (poke it only to induce caution and pre- •
peruke. The enemy, as it leaned to him, hairbut :
two modes by which they could hope to overposaer •
us; the one was, to invade us, mid the Other, to- •
render our expencea more then we can bear. Theft '.
people were more numerous than ours, and therefore •
they might be infpired, by the hopes of plunder, to
invade us; and therefore if this country was invaded
with effelt, or invaded at all. it could only be, because
we do not hew among (glutei ves a fpirk-of unanimity
in its defence. How was it Finale to make an ba=
predicts on ten millions of men, refolred to diked • .
our Ifland, and with fupericr means of defence 1 He
could not (Upon& that iiwafion was be way in which
France meant to import kngland : he thought they
would attack us in another way, to make vie adopt
a fyftern lb expeufive, and continue it fb I..ot'lio
tire out the people, and. in the end. to peke MP,.
content under their boathens; to create divifoinn
among ns, and finally, to occasion& that which
nothing but difunioo among ourfelves could .
It was our duty to ourfelves to fruftrate that
and
-
and to countered it, which we would only de•
union and readinefs to make facrifiees worthy of the
object. It appeared to him, therefore. that the rith.
ought to make facrifices, and to content to any pai-
'redoes of the enjoyment of chair wealth, and to
bear a large portion of the public bertha's, .It
Teemed to him, that the more krupulous honour-
able Members were (t live helicred theist elite .'
be equally defirous to profarei liwir country) about-
a few guineas, the morethey cavilled agaioff AblP „;
inequality Many tat, the more they would faularyihe /
enemy. It was for this rsafon that he wilily* the
prefent incofura to be fupported, ilthfrogh W to.
fembled the late Income Bill on which lin neve/
(poke. Hs confidered this Bill is a mash sieM
Cary for our fituation at this moment ; not cos&
dering it as a permanent • impalas, but as the mesas
of fopporting us in a crifis, he fupported it therefore, -
and the more ready we were to fiew our unanitrAtfe
end to bury our little differences of violas, the ti-
ter; indeed, it was abfolutely neceffary.Abe Poufs
&mild pnrfue that courfe. for bow amid the Was
rape& the people to come forward with unanimity, if
the Houle of Cowman, infixed of felting them the
example, should be debating on little points, of' bow
many guineas one man might be made to pay sties
than another. As to the difference to which Ms
Fiiend upon the floor (Mr. W. Smith) alluded. the
difference if that Wears which a man deelecd hose
that which was certain, and that shish was *cooked
by labour, diligence, or ever: ion, he could calf Orb
that in the prefent cafe it was a thingsot wordiness:d-
ing to. when the object was that of providieg for the
safety of the State—his own income was by his own
aseroon, and it was.a property which was not worth
two years purchafe, but yet be &could not oppok it.
for it was necerary • and the Houk would tangle&
that l'arliamem had ated the principle adds Bill
is another meafure; and that in a cafe in wbich. s
his opinion. the neceffsty was leff urgent s ands she"-
tors, ankh sfubffitate was found for this nissillunff•
tbould consider the objedions affered to it as no ob.
jedions at all. He was ready to make this em say
other fecritiees to defend Lis vnintry in that Hogli%
or ,nit of It; he &told not fcruole to allow aft pock
of his we me as any other mac trisok income was
perstansni. although he knew and fek that he got his
bread nrt only by the (west of his brow. betwitl.4
mire toll toilet that both of bafil! and snealnkelps
tam, for ha said that this writ trt the Oise 'fos cs,lk

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