Star.
London, England, 1803-07-14 00:00:00

PROPIIkTY BILL.

The CMANCeLLOR of the EXCH IsgyElL moved the
Order of the Day for the Houle taking in,n fur,her
conlideration the Report of the Bill for tailing a Con-
tribution on Property.
Mr. W. SMITH oppofed the motion. He cornlain•
ed much of the inequality of the tax, and c.f• the in.
quilitorial power it went to eftablifh. of extorting a
difclofure of the private affairs of individuals. That
power would not be exalted once, but• the people
would be fubjat to it every year. He had no ob•
jettion whatever to the fupplies being railed within
the year, but he had very ferious difficulties to fur.
mount before he could agree to the bill, as one of the
modes conducing to that end. Ile conceived that,
in place of creating alacrity in the minds of men,
which certainly ought not to be depteffed at Inch a
period as the prefent, it would deprets and fink the
true and genuine tint of the people. Not many
years ago fuch a meafure would have been refin-
ed :—he did not mean to fay refLted by force of
arm., but it would not have been endured by the
people to have their private affairs fubjetled to the
fcrutiny of a tai gatherer. Had it been attempted
tome years fince, the people would have exptetred
their abhorrence and detcita:ion of it in fuch terms as
would have deterred any Miniller from again at-
tariptina at. He Paid that if a holy office of taxation
was about to be ellablifhecl, lie withed to be excufed
from being a familiar. AN•ough the tax would ha-
rats and torment the trading intereft, yet the borthen
would by no means fall In heavy on that clefs as on
others, becaufe they generally made the costumer pay
the tax, by enhancing the value of the articles in
which they dealt. Miniflers, he argued. had been
unfuecefsful in obviating:natty difficulties under which
the Bill Laboured, at the fame they were about to
promulgate a law, which Taff numbers who were
liable to it did not underhand; at leak that was the
cafe with the left income. Having adverted to the
opinions of Dr. Adam Smith and other writers, on
the general policy of taxation, and particularly on
taxes fuch as the prelim, he concluded by declaring
his intention of taking the fcnfe of the Houle on the
quctlion for the Speaker leaving the chair.
Mr. PITT Paid, that he did not rife to follow the
Hon. Gentleman through all his arguments. The
oblations which he had hated, did not appear to him
to (trite againh any thing particular or new in this
Bill, which diffeicd fro:n the former income Tax.—
He• thought, that the Hon. Gentleman could not
poffiblv he (uccelsfnl in fupporting thofe oblations.
On a toimer oecaGon, fuch objenians to the neceffity
of the meafure were then controverted. He did not
intend to red his fupport of this meafure upon the,
groun.ls by which the former Bill was flipplried.
The Hon. Gentleman even now expreffed his dnnbts
very modeftly, whether he Ihould deliver his Senti-
ments as to the lattice of any former meatures adop-
ted try a former Parliament. In his opinion, however,
theft doubts might be folved by confidering, that we
owe much to the enemy with whom we had to con-
tend. The Hon. Gentleman had chofen to form his
ohjetffions in theory, and to tell the Houle that there
were feveral writers who have predicled, that a Tax
upon Income would be attended with dangerous con.
fequences. There were, no doubt, numerous writers,
and none more refpalable than his name fake, whore
opinionsmightnot,pethaps,befopopular aschat he had
cited ; in his opinion, however, we need not have te•
courfe to any of the departed (ages alluded to. Such a
meafure was adopted when very great doubt and a ppre-
henfion exifted in the minds of the moll fOyal, when
thole dangers and gloom were very much exagget at.
ed by fome perfons. who at the fame time very much
obfirueed the remedy. We law the credit and good
fortune of the country revive. As far as related to
the chara&er, drench, fame, and glory of Great
Britain. he was not afraid of alking, if ever the e
was a period in which we were to look more to the
fortitude of the people, than in the three years in
whit!. the Hon. Gentleman had Rated the estineion
of public fpifit ? The Hon. Gentleman had mentioned
the dreadful feverities of the inquifition, and ended
with (eying, that though a burthen upon a certain
clefs of individuals. they very chearfully fubmitted
to it, notwithilanding the fevere machinery and en-
gines of torture which had been -Rated to be prepay
ed. The era/ of all this was, according to his (ulr.
Smith's) account, to fqueeze nut of them nothing.
With all the authoi ities which the Honourable Gen-
tleman had given, he was at a lots to know, whe-
thee any of them would apply to fuels a point as
this? It had been (aid, Coat this, tax would fall upon
the confumer, and it had been alledged as a fa&
confirmed by feveral authors. For his part he did
not know whether the Honourable Gentleman or
hintfelf had read the moll books, but he could fay
that he had never met with fuch arguments. Any
partial tax upon trade would undoubtedly lead to
bad confequenees, if it brought to the trader more
than the ordinary rate of profit, in comparifon with
the other ways of la)ing out his money. One
man likes a great deal if profit, with a great deal
of induftry ; another with a went deal of rick ;
while others are contented with snitch (mallet profit,
attended with a great deal of icitenefs, and no rifle
whatever. It mull appear, therefore, that men con•
fader the ways they are to follow, in order to pro-
cure their livelihood, and it is at heir option to do
fo; whether it be in the public funds, in landed
property (which is certainly leaß precarious), or
whether to rifle their property in trade, with (mall nr
great profits. Such motives as theft would, no doubt,
tend to decide a perfon on this lubjea, and no fort
of competition would prevent there profits, without
the interference of the Legillature. He, therefrre,
doubted, whether the How Gentleman would find
his Ratement to be corrat with regard to fuel, a tax
being thrown upon the confumer. The tax was ge.
octal, and gave a proportion of profit according to
the trade the individual carried on, whether great or
firma It was very fingular that fuch illuttratinns
ffiould come from a Gentleman who formerly con.
tended egoista the Shop Tax, who came with petition
after petition, to thew that it was impuftible for the
thrpkeeper to indemnify bimfelt by laying the tax on
the confumer. It was as impoffiltle in the one cafe as
in the other, fo that the condo& of the Hon. Gentle-
mast hintfclf is a fufficient &siva; to his oblation.

•
For his part. he was as =eh as ever a friend.to the
principle of a us apt* income; but i. hail always ap-
peared to him to be a fundamental ingredient of that
pinciple, that the tat upon income ihould be general
and equal. He thought that this prineple had been
departed from in the prefent Dili, but he hoped we
Ihoteld be able to reify the deice, and that the
lioure would inflrut the Committee to let fuch inst.
valities right. He did not object to a mitigation in
layout of the lower claires.of income, ptovided it was
not allowed to one in preference t., rallether this,

however was not the cafe, in hi.- opinion, in. dat
preient fehedule. The Right Hon. Gentleman split*.
ved of a line of dillinftion being drawn between thee
Hirt of property arifing from indollry, and that which
did not. He, however, thought that it was the reverie.
It was a fallacy to fuppofe that there ought to be a
dißineinu between the income derived from induftry
and that from capital without indtifiry.• thippore a
man took his capital from the funds, and employed it
in trade, he would thea have an increafed Moen&
arifing from his induftry. With the poirdfion of fuch
advantages, would it be a list, tifhip upon him to pay
a tax proportioned to the amo .nt his income ? The
Alf lays, that an exemption is to be made in favour
of induftry, which exemption was not to be granted
• to incomes not derived fr'.m induary. This was
nothing more than a prert:um, or bounty, held out
to people to enter into trade. No fuch temptation
was necetrary ; and at this moment in particular it
was not fit to make filch a dißiation. In a moment'
of exigency like the proem, it was impoffible to fe.
Inmate the interells of one fpecies of income from thofe
of another: it was unfit to make a difference which
went to give a premium, for no other purpofe thaii
that of ditturbing the clablithed order of things, un-
der which the trade of this country had loog
arrinsed r—nnder which its Commerce had en.
cleated beyond all example :—and under which the
collative Rrength of the Empire had rifen to a pitch
of calculation, which far outdripped all the pedan-
try of law, and all the formality of pofitive
um*. He would de, how the dittinftion was to 1*
afted upon by the precast bill? In orderto give fome
new encouragement to induftry, while y per cent. was
laid upon one clefs of income, only t per cent wait*
be laid on another clefs of income of t ;le fame amount.
And in order to fatiafy this principle, it became ae-
cefiary for this Bill to make viaints of all who pol.
felted incomes under tool. a year not detived from
induftry. Was he to be told that the pooreft puffin*
moll be feleeed for this moil unfavourable and inju-
rious dißineion ? that thole perfons having Arian pro.
perties miring from land or Rock, were to be taxed
in the fame proportion with thole who had large in-
comes ? This was fo pregnant with LbjeCtioss In unit*
of principle, that he was funs it could not be meant
to be perfifted in. It was contrary to every pin.
ciple ofjutlice ; it was contrary to policy. Gentle-
men mutt be aware that there were vafi Lumbers of
perfons who peened /mall incomes under ssd. and
tool. a year, derived from the intereit of money it
the funds; that there were many of think, whore age
and fez left them no option, with regard to the man-
ner in which they were to difpofe of their capital—;
many of them, who had only a life intereft in there
annuities. Were thefe perfons to be feledted as that
objects of this molt unfavontaL!e dull at on ? and
were their reality incomes to become liable to fo fevers
a tax ? Neither policy nor cbmpalfion had been elev.
died in the feleCtinn of there defies. But there was
one part of the Bill Rill more objectionable than any,
he had noticed; and that was, the violation of the
public compat entered into between the Government
and the holders of flock. To trench upon the prbilit
funds, fo as to deduct a certain portion of the ht.'.
tereft payable to the firndholders, was firikii.g a 6r*
blow at the credit of the country. In every Ad by
which a loan was railed, it was always tyre/sly its. •
palate& that the intereft upon it mould be paid witha
out any deduftion whatever. If money, therefostswlta
deduced at the time of paying the dividends at thi
Bank, it was a violation of that fiipulation. Govern.
ment bad no right to avail itfelf of the circumfianes
of having borrowed money, any more than if the
perfons lending that money had employed it ia other
porpofes ; and if thole who bad lent their money
to Government, knew that. loch a de 'oftion was to be
made, might they not have converted it to other area
But by this ex pej jade proceeding, by which the
intereft was to be taxed, atter the faith of Parliament
had been pledged for the payment of the whole of it,
that implied coutrat which formed the foundation of
public credit was direEtly broken. It made no dif-
ference with regard to the principle of this breadsef
faith, whether the fun dedneed from the dividends
was great or (mall. Let the furs be ever fo (mall, if
once the thinwas done, the foundation of pulite
credit was broken in upon. He was fare that this
meafure was not intended, and that it could never be
&fled upon. At this time, when fo much was closet*
avoid the accumulation of any additional debt, at this
very moment, alien we were paying fix millions a
year towards the eetinefion of the capital debt of the
country, at filch a moasent, to make the latereft of
that debt a feparate (*jai of taxation, was iocontinent
with jullice, policy, and with the goad faith of Par.
liament. What, lie would alle, was the *ea of the
Bill then before the Hoare ?It wag to as large
a fun as prftible a i:hin the year, in order that pub.
lie credit might not be hurt by additional loans. But
at the very nil menu the Houle was about to pais a
measure for the Ityport of public credit, it was, by
attemptirg to gain paltry advantages. Gipping the
foundations ot that great edifice of public credit,
which had beat railed up by fo much labour. The
Hnufe amid not, therefore, adopt this part of the
Bill. It appeared, however, with refpat to the other
parts of the Bill, that Come abatemeutse which wen
intended to be made on income derived /mar Mtg.'
try, fhouhl be made in every other kind of 'income:
whether ariiing from land, or from property in' the
funds: and on that account, he thould move, before
the queltii)n was di/pored ct, that it be an intimates
to the Committee on the Bill, to receive a clack to
that effect.

Mr. W. SOUTH fpoke in explanaron. NN'hatever
change, he laid, had taken place in lvs fentimcnts, he
had not chAtigt..l his opinion with tefpeet to the wil•
don) of the lad Adminieration.
The A Trout set CFNEII•L Paid, it Was With OM
greated deference he role to anftver any older ration
coming from filch high authority, **that of his d•ght
Hon. Friend. The °foie& of the prefent Bill was r. her
to lay a rat on the inc-trne arifing from capital than'
from manual labour. The Bill went on the

that pertain havingintotwevunder /set. 4 year, which
was not derived from capital, poirefred that which
could only be contidered as the wages of daily labour;
and that they should not he fiibjea to the fame tax as
pet ions who did not labour at all. Here, however,
the Bill flopped Blurt. • For whenever labour, or ca•
pital united with labour, brought in a large iti:ome,
then the perfon receiving it paid the 'whole of the
tat. If the Houk confidered the manner in which
the intereft on money in the funds was to be taxed, it
would be impoflible to view that tax in the manner
defcribed by his night Honourable Friend; and one
great advantage of levying the tax in that way
would be, that of obviating the necellity of a public
clifclolore. With refped to thole whom his Right Ho.
oniirable Friend had pointed nut as objefts of con'''.
pafflon, he was lure that thole who derived their in-
comes from induftry were equally, if not more In,
than thole whole incomes aroie from property in the
funds. The bill profelred to be, as much as pollible,
an equal duty on every fpecies of capital. He trufted
the Houfe would nut feel indifpofed to go into a
Committee 'spun it, nor that the quellion would be
prejudged by any inftrmftions given to the Committee.
Mr. GREGOR made I•nme oblervations on the Bill.

Mr. K.:Neaten laid, he had to return his thanks to
the Right Hon. Gentleman under the gallery, for
having fo ably vindicated the plink faith of the coun-
ery, which was about to be violated by the tax on the
funds. With fuch a great authority before him, he
Mould alto move an infirudion to the Committee, the
object of which ihould be, the prefervation of that
good faith which this country was bound to obferve
towards Scotland. by virtue of the articles of the
Union with that country ; by which it was provided
that the land was to pay uo more than a certain pro-
portion of duty.
Mr. Wiemernaex laid, that if the Bill went on
the principle of laying a tax rot capital, it wnuid lead
-to mind's difficulties, on accodnt of the numberlefs
kinds of capital, and their various degrees of value.
He thought perfons with (mall incomes derived from
land. were as much entitled to exemption as any
other clafe of men. In the County he had the ho.
sour to reprefent, there were many perfons of this
defcriptinn: thole who came under the denomina-
tion of yeomanry, who were the pride and glory of
the Country, and who would always be ready to
come forth in its defence. This was not the time to
prefs heavily on thefe men. He was confident that
all the people of the Country would be ready to bear
their (bare of the public bar hens ; but it would be
neceffary fird to convince them that thefe were laid
on equally With relped to taxing the interell of
money in the funds, he would alit whether the hold-
ers had any idea of fuch a tax when they had put
their money there ; and if they had, whether they
would employ it to ftich a purpofe ? He denied that
this m •de of taxing the fonds would in any refped
prevent difclofure, with regard to the poorer claffes
of people, on whom the tax would prefs moil heavily.
Mr. Dear afked, whether thefe perfuns who had
lately contributed for the loan, would enter iota the
centred which they had made, if they knew the funds
*veto be taxed ?
The CRAIN caLLoa of the Excess:ant R Paid, he felt
the force of borne of the reprefeotations which had
been made againd certain parts of this Bill. But when
he made that acknowledgment, he mud fay, that a
vanety of cafes could be dated which were as much
entitled to compaffion as thole alluded to by his Right
Finn. Friend. One principle of the preterit Bill was,
en make a dillindion between different kinds of capi•
cal; between that capital which confided of land,
or money out at interell, and that of which the
principal value depended on the an xiliary of perfonal
htbour. It was therefore the ohjed of the Bill, not
to tax the income arifing from perfonal labour equal-
ly with that which was not procured from labour.—
Bat there was a fcale beyond which this did ant ex-
tend. He mull contend that the &niftiest) was a fair
one, which laid a greater tax nn one kindefincome than
another. The Bill provided, that no charge fhould
be laid on that quantity of capital in the funds, or in
land which, if applied to trade.vrould not produce 601.
a year. He was informed, that capital laid out in
trade, aided, by the Milt:dry of the proprietor, did
not produce left than 301. per cent. A. capital, there-
fore, of sod. coal erted to filch a porprife, became an
object of taxation, becaufe it produced 631. a year : but
that capital in the funds or in land Would pay no tat.
It was fit, therefore, that a difiindion Arnold be made
with regard to the amount of the tax paid by one
fcies of income and another. As to the objedion
tMt the funds were about to be taxed, he was fully
aware how fenfitive people were with refpod to any
dippofed breach of the public faith of the country
Me could allure the Houle, that in all the eommuni-
cations he hail had with different perfons on this lab.
jot (and he had converfed with a great many upon
st), no reprefentatino had everonce been made tohim,
that the mode he pnspored for taxing income derived
foes the funds, was any thing like a breach of the pub-
lie faith. Wi.h regard to what fell Freiman Hon.W.m-
ber relative to the cnntraforsfor the late loan,hecould
atm that Hon. hfcmher that before he bargained
fur the loan, he did dillindly Rate to the Gentlemen
who met him on the fubjea, his intention of taxing I
the income *tiling from the funds, in the manner'
mentioned in the Bill : and if he had concealed from
tLm the knowledge of his intention, be fbould con-
fider himielf itelly liable to center.. An equality
of taxation was not to he attain,' by the walking of
Tian. As much as pr,ffible was done to preferve it in
the prelent bill, in which it was endeavoured that wi
preference ih. uld be give* to om clefs of pctfoas
• e another. Bu it the principle otexernptlon re.
c.urnended, was to he now applied, the Bill MUD he
got rid of altogether, as the number of perfons whole
laconic; were between 6cl. and i col. a x eat amount-
ed to i 18,coo, u.,lefs the principle of difclofure was
to he cif rc,:d. With regard to the inflrudion in-
ZLndeal to be moved to the Committee, he tiv no
rood ground which could he anfwcted by filch a
naair n; for it would oozy cnibarrafs and fetter the
Committee, ithr•ut binoi,ig it down to the adoption
f the motion • whereas, :Ars the Howe went into
a C wmittce, the fame ant:. ildmera might, w ith much
none cotireni, nee, Le adopted. Wt. li regard to the
exemptionktended to be moored in favour of Scotland.
he thought no claim of good faith was in any refreft
involved in that medicl. He concluded with hoping
that the iodisation tti the Committee would not be
Mos ed.

Mr. Pers., fo far frPr hla-ct any relfmts t
Won him to vritite.:aw : C. 4.1.5(..1 his cs

pr ell determloation to tatty the Celtic of the Houle on
the 6thjea•,

Sir W. CURTIS raid a few words, cot roborating the
ftatement of the Chancellor of the Exchequer relpat-
ing his communication to the Gentlemen concerned
in cnntraiting for the lottery.
Sir HARRY MILDMAY, though extremely reluillant
to oppofe any meature, the general principle of
which he cordially approved, could not help ex-
preffing his difapprobat ion of the meafure, as it now
Rood, in The ftrongefl term,. Under its prefent form
it was partial, oppreffive, and unjuit. He animad-
verted strongly on the little attention which was given
to the cafe of parents with large families, who were
unable, by almolt every exert ion, to fupport their ch:l-
- increafed as was Vac price of every article of life.
He appealed in their behalf not to the humanity, but
to the Rill firongcr claim, to the juflicc of the Houle.
If this meafure were preffed with rig,atr, the conic.
queue would be, that the whole gaols of the king-
dom would be filled svitii the fathcrs of families. He
fo fullydifapproved of the meafure as it now hood,
that he would rather recommend to the Miniller to
revert to the income tax as it formerly cu lied.
The CHANCELLOR of the Excifecurra, in explana.
tion, Paid, though according to the prefent mechanifm
of the Bill, no provifion could at prefen, be intro.
aced, giving an abatement for the number of chil-
dren, it was intended ro Jo thi. by another meafure
id the courfe of the prefent feffitin. In the mean time
he might he allowed to (tate that the allowances for
houfes and windows were already confider-Able.

•
Dr. Lawatacs declareJ, that as the Bill was nnW
explaineJ, he had confider:title iibjedion to fnme of
its claufes. He fowl-tett the motion for the inftruc-
tinn to he Committee.

Lord Hawitssroar, after fhortly going over the
point of form, how far the motion for intlruaing the
Committee would be regular, proceeded to rcitate the
arguments in lupport of the Bill with great clearnefs
and ability.
Mr. Baxiticxrus remarked, that the Right Hon.
and Learned Gentleman (the Attorney General)
mutt be well aware that the income of the Gentlemen
who were learned in the law, and that of another emi-
nent prt 4*effion, the ph y ficia ns, wa :obtained by labour.
In the cafe of the trader or the met chant, if any ap
prehenfion was entertained about difclolure,thatcmild
be obviated by paying the tax required, and on ac-
count of the rik which the officers run in cafes of
furcharge, they mull be cautious that they do nos°
much out of the way.
_

Sir W. GE Aar raid that the prefent was a tax upon
income, of which the funds formed a part ; and he
did not fee with what propriety the Right Hon. Gen
tleman (Mr. Pitt) could oppofe this when he had been
the author of the former. On the general principle
of taxation, they might be (aid to be nearly one and
the fame thing. The minor inequalities could be
fulimitted to a Committee.
Mr. Pm. complained thitt he was fo Rrangely mil-
reprefented by the Hon. Da ronet (Sir Wm. Geary),
that he mull fuppofe the Hon. Baronet was not in
the Houfe when he delivered his opinion. The
principle of the tax on income, which he had the
honour to introduce, extended to every defetiption
of property ; and he now objefted to any exemption
that was inconallent with that general application of
the tax.

Mr. ELLISTON laid, that he had acquierced in the
principle of the Income Tax, which the Right Hon.
Gentleman had introduced ; but he *as at a tors to
' fee the necefrty of giving the propofed ioßruCtion to
the Committee, becaufe the Committee, without fuch
indruCtion, was furnilhed with fufficient power to
make fuch amendments in the Bill as the wifdons of
the Houle might ruggeft, when it came into that
Rage of its progrefs. Indeed he fhould vote againil
toe intiruCtion, on the ground that preffing it under
the prefent ciseumllances wrs an attack upon Mini-
tiers, whole exertions on the prefent occaflon fhoold
be feconded, not embarrafed or oppofed.
Sir Rosser WILLIAMS was ready to agree to the
propofed tax as a war rneafure; and the boom it was
put into exception the better.
General Gcscovue44 It was perfealy underflood
that the former Income Tax WAS a war meafure—
(Ne.ao,freas fevers 1 voieer)—l am not eafdy put down
—(A Isigh)—Pm lute it is fo teetered in the pre-
amble of the Bill. There was then a greater prof-
/ma of soncilslttion than at prefect, and, therefore,
tf exemptions were then neceffary, they are ftill more
fo now. I with to know whether an inftruaion be
binding upon the Committee ? and if fo, I lhall vote
for it opOn the prefent occafion."
Sir Wm. Glatt, thought that every thing that
required eormaion in the Bill Might receive that
eorreitioa in the Committee.
Mr. Parr now rote to make Ids promifed motion ;
is doing which be declined the repetition of the at-
patents be had already Died in fupport of it. His
motion, he raid, was objeaed to on the ground that
the Committee was empolered to do that which he
wither!, without infteallion ; but as nothing was raid
to difpute the Parlillhentary regularity of the motion
he propofe4he fell k his duty to perfiß in it t—be-
caul.% however he might otherwilb apptbve the pre-
feat bill, be could not give it his silent, olders the
principle to which he alluded fhould be adopted ; nor
would he vote that the Bill go into a Committee,
instil he fhould have the afuranee he now defired to
that tffeas The argument againfl his motion was,
that the Committee may adopt the principle without
ictflruilion ; his motive for perfißing was, that with
the inftration they mull adopt it; and he was con-
vinced that if the Committee, after fuch infra Lion,
omitted to adopt the principle, it would be a full ma-
fon to induce the Hour: to re-commit the Bill. He
knew that in the gruel mode of voting inlirultions to
Committees, .4 that they have power to adopt fuch and
fuch claufes," it is f .r their option to adept or mica ;
but where the intlruaion is poiltive and mandatory,
the Houfe would, of conrfe, ma compliance with
its eulitive infirm:lion. Ee Rated thefe reafoas, not
to flaw that in all cafes infirultions were neeefary
to Committees for the adoption of particular clanks,
but becatife this was a cafe which he confidered
of importance, and one withoot which he cools!
not give his afient to the Bill. He raid be was
not a little hurt at an imputation coming from
an I lonounible Member on the other flee of the Houle
(\;r. Elliiiin) that he had ehofen this motion as an
attack to enibarrrfs his Majelly's• Government.—
.. kti!...tt ! (cr•ntintrei Mr. Pitt).an attack on his Ma
je'.ly'r G,,verninetit, !wattle a Member of Parliament
Wes that which ithi).lmiloubte.l privi:ege—to move

for an intlruflion to a Committee npnn a 3111 in dif-
curfion before the Houfel I Ihnold he furprifed, in-
deed. if any of the Right Hon. Gentlemen below me
conceived my motltai, or my contlact this night. in
any (itch view as an attack upon their In:aim-es. They
have known for weeks part my objeationi .on this
ground ; and if I did nit *ate them pahliela, In the
fir* iatance, but rather evated Still the Salt tromet.e,
it wit,. bemire I hoped the a!taratien would have been
made in the 811 before it came to this aa,70." Mr.
Pitt conelnded by moving, "That it he an mnruflion
to the Committee in the Dill to Vest a &lf: for
exempting all income ariling from lands, nr from pro-
perty in the rands, in the fame 11111 HO., as income
%riling from any other fpecies of property,
flan, or employment."
Mr. Serrate role and raid, that confidering the"
turn which the debate had taken, he felt it his duty to
(late, that he enterriined Strong doubts whether it ,
would be regular or «asfifient with the eilablifhed
order of parliamentary proceediags, to put a queltion
from the Chair, upon the Motion propored by the I
Right Hon. Gentleman, conceiving as he did, that
the Committee would have power to adopt the min
ciple without the inftruftion, which would therefore
be unnecefary. He raid he had not been able to re
collet any cafe in which fuch a Motion had been put
from the Chair, nor had he been reminded of any fuch
cafe in the cootie of the debate; nor had he ever
underftood that the power given to a Committee by a
vote of infirnaion, was mandatory upon them to. '
adopt the purp'fe for which they were fo inftrufted ;
at the fame time he Should cheat fully do his duty in
platting any alneiti.on from the Chair which. the Houfe
Should think proper to direft.
Mr. Parr preferred the higheß deference to the au
thority of the Chair but laid, that although he bad
not thought it neeelliary to feiatch for fpecitic prece
dents, applicable to this cafe, which were fo numerous
on the Journals, though not perhaps in any recent'
praaice, he had, however, requefted a friend to look I i
to the Journals, who had found one predict), in point.
It was in f. Rion of 1724 vol. to, page 623, when a
Bill was before the Houfe for appointing commit*. 1
(loners to examine the debts due by a Pa matter of
the Forces, and it was moved as an inftruftion to
the Committee on the Bill, to nominate the fame I
Commitlioners as had been appointed by the Bill of
the preceding years. Here then was an inflance
where the Committee, without fuels ;nitration, might
nominate or reit& thole perfons, or any of them ; bur
the Intlroftion being mandatory, they were bound
and did comply with it.
The CHANCELLOR of the EXCIItQpiR laid, he felt I
great delicacy in delivering his opinion on the rainy
which had created thedoubt exprcfr. J from the Chair;
and though he could not certainly take upon him to
fay, that the motion made for this intirmnion was ir-
regular, he certainly might he allowed to give his •
opinion, that it was not ufual, and was a meafure
of that kind which he could lea& of all have expec-
ted on the prefent occaGon. In the very. nature of
things, it was impoffible that a Committee Should be
infirufted to do that, for the doing of which there is
a difcretionary power veiled in it. Stich a proceed.
ing was always tiled in cafes where a larger power
was intended to be given, but never in a cafe of this
kind. It had been Rated by his Right Ffbn. Ftiend
that Come Gentlemen, in the course of the debate,
had contended that fuch an inflrueion as the pre•
fent, was a direft refleelon on and attack againft his
Majelty's Minillers. He did not recollect to have
heard filch a fentiment delivered by any one ,t_and,
for his own part, he affured the Houfe, and his Right
Hopourable Friend, that he perfonally had never
felt it as a fubjea of complaint. He only wonder.
ed be had not heard of at before this night. He
had made it a point to take the opinions of all
thofe who could he fompored bell capable of film-
ing a true judgment of the nature of the public funds,
and in what refpea this tam would Area them, by
being laid on the income ariling therefrom,. and from
every information he had been able to acquire, he
could nut find that any one perfon with whom he
had converted on the Mika, was at all aware, or
had conceived the fauna idea, that the difkinftion
of which his Right Honourable Friend complained,
was in any refpea held to be incunfiftent with the
public faith. It was not, he Paid, his inteotion at
prefent to enter into that quellion ; but he would beg
the Hoare to confider the Rate in which it now Rood.
This was a Bill which it was neterrary &outd pais
is loon as poffible, as on it very much depended the
public credit of the country. Every method had
been taken to espedite it, by Rating what were
its contents ; and if there had been any ferious ob-
jeftions to any part of it, faith might certainly have
been brought forward in the previous Rages of the
Bill. When the Hoare went into a Committee,frre
fa roe, is order that the Bill might be printed for the
confideration of the Houfe, on the queffion that
the Speaker do leave the Chair, it would have been
competent to his Right Hon. Friend to have moved,
that before that amid take place fuch parts of
the Bill as relate to public credit Should be left-out,
and the merits of this quake might have been then
difctillkd, in a manner much more fatisfaanry than
by the method purfued on the prefent occafion. That
Rage of the Bill bad paired ; and now, when the
Houfe was going into the Committee, for the purpofe
of bringing into lilt and fair difcution, the principle
and merits of the Bill, the motion was brought for-
ward. for an infirudion to the Committee to exempt
certain perfons from being taxed, under an idea that
taxing them was a breach of public. faith. He would
not fay that fuels a motion was irregular, but he
thought it not very candid, and that it would be a
much better mode of proceeding toe the Right Hon.
Gentleman even now to move that loch parts of the
Bill as relate to the public credit be left out, than to
paha in his prefent motion.
Mr. Pans laid, it could not be very interefeing to
the Hattie to know eiaftly at what time the Right,
Hon. Gentleman was made acquainted with his dif
approbation of the tax on the funds but he could
and would polltively fay, that he had given him inti-
minion of it from the moment he knew of the Bill.
He was furprifed to find himfelf now reprobated for
not having made his ohjeftions in previous flages of
the Bill ; but the Hattie molt be fenfible that he had
refrained from diving fo at the exprefs defire of the
lion. Gentleman, who had requefted that the
:tell alight go through a Committee in order to be
pe inted. and that all difctiffion on the fettled fhould be
isoisponed till the pretest occafion. tle had made
the Right Hutt. Cruulciaan acquainted with what he

thought of the defeets of that part of the nig; landise.
had entertained hopes that, amongfl tilt other parts ni
it which had undergone alterations and amendments,
this' part of it might have come in for its (hare. In
this hope he waked making any public nppolition to
it, from a fineere defire to promote the Bili if that de-
fc Et was removed.

' The CIi.%!ICELLOII of the Earnests:re folemnly aC.
turd the Hocfe, that nothing could be further from
his idea, t:ian :Lat fuch a mode of proceeding was in-
tended to be purfued. Asto the early past of the
Right Hon. Gentleman's Ipeech, lie alrured him he
never meant to complain of a want of communication
of his fentiments on the fttbjed; but only that he had
never confidered that it was entertained fat a mo-
ment in any quarter, that an exemption was a breach
of faith. Even now it would he better to leave out
that part of the bill which relates to public credit,
than to bring forward fuch *an objeflion on inch an
oceafion, and fur fuch a purple. He declared fo-
lcmnly, that in what he haj raid as to the conduit of
the Right Hon. Gentleman in bringing forward his
motion, he did not mean to convey even a con*.
plaint, much lets a reproach.
Sir W. Put:reuse fat& he law this queflion in a
very different point of view from the Right Hon.
Gentleman who moved thi, inartietinn. The prin-
ciple of this Bill, In underftond to be this, viz. that
every one Shall pay a fair and equal proportion of his
income; and the question might to be, whether you
will admit any exemptions at all If you admit one
tingle exemption, you go againtt the main principle
of equality ; but he denieJ that, by allowing any
exemptions, the Houfe would be guilty of a breach
• f faith. He tbould, therefore. vote againa the in.
attrition.

The Right Honourable the TIITASTIRIII of the
Navy obferved, that the ',clads with of the Right
Honourable Gentleman (Mr. Pitt) was, that the Houfe
(hould take every precaution in order to prevent any
infraelion of the public faith. He was as anxious to
promote fuch an intention as he believed the Right
Honourable Gentleman poffibly could be, arid he
had no doubt that fuch was alfo the earned delre of
thofe Gentlemen who brought forward or fupparted
the prefent meafure. This was attacking their conduct
by a fort of fide tuind, which be did not think was alto.
;_they fair or proper at the prefent moment. If it was
light that a tax upon property thould be pallid to fup-
port the exigencies of the State at the prefent crifis, he
thought there could be no great impropriety in the
Bank paying the perfon who carne to receive his divi.
dend all but-the tax, and handing over the amount of
the tax to the proper officer. For his part, he could
not fee how, or with what propriety, the impofing of
a tae could be termed a breach of faith, when the de-
fence of the country and the maintenance of its Go.
vernment required that fuch a herifice thould be made
for Ihe general benefit of the whole. Under fuch cir-
cumaances, where was the impropriety in taxing A.
when it was admitted that B. Banding perhaps in dif-
ferent circurrittances, but who received the fame an.
nual income, or pottered the fame amount of capital:
would be taxed to the fame amount? The Right Hon;
Gentleman had detlared that it was am his defire to
entbarrafs or to thwart the intentions of his Majetly'r
Government. He ire the Right Hon. Gentleman
the mot ample credit to the full extent of fuch a de-
claration ; but he would put it to the candour of
the Right Hon. Gentleman whither, at the prefent
crilisi it would not be more eimiderate and more
patriotic to fupprefs a fentiment like that, the meats.
ing and intention of :which was fo liable to.bp per.
vetted in another place ? After the' obferratioal
which had tome fronf loch high and refpeftable au-
thority, -he pot it to the fhelings and the candour of
the Right Hon. Gentleman, whether it TM eight to'
perfift in urging the propkiety of bis motion, *nevi
the information he lad received of its irregulatitr
from the Chair (No, tie. Belfries eNJIrS eslir
The Right Honourable Gentleman fattened. ltws
not his with to mifreprefent the feniimeneof any Gond
denten, but more particularly Omsk which were *Up:
vered from fuels high authority as that of the pass!
to whom he then alluded, At all none lie could AM
a ;Tee that it would be becoming in that Houfe to be
the fortmeit, eteept the Coy of London, in rafting
the o, eration of the Bill at fuch a crifishs the preftnt:
Iu tire too it might be °Verged that, Bit
Corporation on all other occalions, was
almolt the leader of all the other Corporations of is
country, yet it was worthy of vented. that to this in.
iii/IKINIIOC one City, sot otteCounty,nor oneglotistigh.
throughout the whole country had followed their**
ample. tone Geptlemewbad °barred that throbst
fent was to he eidered as a tax arifingfromi
only if tbat were to be the cafe, GOvetreecal3l4.
the Country would be deprived Abe all et eV
great part of this important aleafare. TI MM a& ft
very confideteble mumbet of. Faeroes who, thonglamm•
gaged in trade, yet were not pottered of any cupid
Whatfoever, they were merely dealers' on commi
and pottered no property, no article of th(• trade in
which they dealt, and yet there were litany of chore
received en income of moor than tea e year. lo
fad, taking it in every point of view, he could mot lee.
necettty which milled for the Hoofs adulates the
terms of the inftreftion then moved to be given to the
Committee : and he thought that the Right Moment--
table Gentleman &Geld have peered before be GMT*.
ad the exprefGoos to which be then alluded-4e la.
mented that they came from fuch authority.
Mr. PITT repeated what he had Paid before repea-
l:lg the tat on the fonds; that he till thought it a
breach of faitb.endiris opinion was not changed. He
adverted to the caution recommended to him by the
Hon.Gendeman who (poke lat.aad ceeidarove him.
that he had paufed fufficiently before be dmonnined to
bring forward his motion. This was their* time be
had ever beard that beeaufe no qbjeftion was made
.tss a meafure out of doors, any mher might not
deliver his opinion again& it within that tHcote. As
to obi:tiro:. that ware mole out of doors to any
tneaftue, if they were groundiefs, be aver would
aft on them, any .more than he would refrain from
condemning a meatus which be thought wrong,
aeainft which no objettion was mired out of doors.
He therefore lift it to the Honfe so determines who
dor it was the bet way to run the rids of injuring
public credit, by making a beach of faith, and en-
deavouring to conceal it. or by boldly coating for.
ward, and declaring his opinion of et. to do all it;
his power to prevent it.
Mr. Gixes raid he could not agree leirh the Right
Hon. Gentleman who (poke led. the nedertood
t him 11;44 his pofition was this, !• That the Smelt.