The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1851-02-04 00:00:00

had been satisfactory

Their influence had also secured

the greatest attention on the part of her Majesty's
Government, and had placed the merchants of Liverpool in
a far better position. (Cheers.)
Mr. F. SHAND had great pleasure in seconding the mo-
tion. He confessed that originally he participated in the
apprehension that the Chamber of Commerce might be
made use of as a political engine, but he was happy to say
that it had been so conducted that such apprehensions
were done away, and the oldest association in the town
(the West India Association) had withdrawn their oppo-
sition, and appointed him as a delegate to the chamber.
(Applause.) Under the able auspices of their able
chairman, they had no fear for the result. The speaker,
in strong terms, condemned the mode in which coffee was
adulterated—in very many instances to such an extent
as four-fifths of the whole substance ; and, after congra-
tulating the meeting on the position of the Chamber,
concluded by seconding the motion.
After a question from Mr. G. Holt as to whether the
motion included the question of the income tax, which,
being answered by the Chairman in the negative, the
motion was put and carried unanimously.
The CHAIRMAN then stated that it would be necessary
to elect eleven new members of the Council. There were
now seven delegates from various associations, but it was
requisite that members should be elected to fill up vacan-
cies, and six of the retiring members were ineligible for
re-election for one year. The election would remain
open until half-past four. He then stated that the next
question for the consideration of the meeting was the sub-
ject of petitioning parliament in favour of the repeal of
the income-tax.
Mr. HOLT asked whether the petition would include the
repeal of the income as well as the property-tax.
The CHAIRMAN replied, that in the present state of the
exchequer the Council did not think it right to interfere
with the property-tax.
Mr. C. ROBERTSON said be had been asked by the
Council to propose the resolution recommending the
repeal of the income tax ; but he felt placed in a very
anomalous position, for, he was required to speak to a
motion which he could not support.
The CHAIRMAN said he was then afraid Mr. Robertson
could not go on until a motion was before the meeting.
Mr. HEATH suggested that the motion ac agreed upon
by the Council should be read by the chairman as the
original motion.

The CHAIRMAN then read the following :—" That this
ChP.mber petition Parliament and Government for the
total repeal of the tax on income derived from trades, ,
pro-
fessions, and other sources of a like fluctuating and uncer-
r tain

.A nature."
Mr. C. ROBERTSON proceeded. Seeing it had Come in
Jape perhaps he might be permitted to state his rea-
sons why he did not agree with it. He objected to the
motion, first, because it was not general enough ; secondly,
because it was too general. On the ground that it was
!.enough he argued that it ought not to remove
burdens from their own shoulders whilst it left
the whole community untouched. On the second ground
he expressed his opinion that he would much rather see
the principle of direct taxation carried to a much greater
extent than that the income tax should be repealed, and
he contended that other indirect taxes, such as those on
tea, coffee. and tobacco, had as great if not greater demo-
ralising effect.
Mr. WYLIE also advocated the retention of the tax,
but in a modified shape, so as to render the mode of levy-
ing it less objectionable.
Mr. n. K. CLAYPOLE then rose to move an amend-
ment to the original motion. He agreed with Mr.
Robertson, that there were other taxes of a much more
demoralising tendency, and instanced several, amongst
which he enumerated the receipt tax, which was evaded
to an enormous extent. One of the advantages of the
income tax he stated to be this. A foreigner might come
into the country and make his £3OOO a-year, and not
apprehended
inohpwn
baptnanrhti
cei
this
tobacco.
ight
odsee.
district
poor
orem bipodcr,orti i
rtctmhthkoa
ea,
of Liverpool
rneote g,r a single yard of land, paid nothing
towards the Government, or, at all events, little more
awwrhda
point;os
t poa a i
gidftrosettrhaai
txenhreqeedsu
ewif
hsao
inquisitorial
hisrdoeor
aadsl tucmeercai
irhn,stacagcroioannfftcechetdeeee
pr,
ylahiconhaarti.
1850 upwards of 5,000 assessments, out of which there
were only 420 cases of appeal came before the commis-
sioners. Of that number it was found that 196 had made
no return of their income whatever, leaving about 224
real cases of appeal. Of this about 130 established their
claim to exemption, leaving only 90, or under 2 per cent.
of the whole assessment, applicable to be surcharged.
After some observations. as to the mode in which the tax
ought to be modified, the speaker concluded by proposing
the following :
"That this chamber, being of opinion that it is inequitable
to tax incomes derived from precarious resources in the same
proportion as those arising from realised property, do petition
Parliament for a modification of the income tax levied on
trades, profesau ns, and occupations of a like fluctuating and
uncertain nature ; as well as with a view to obviating its pre-
sent inquisitorial character."

of genera

Mr. C. HOLLAND seconded the motion in a speech of
some length in favour of direct taxation.
Mr. HEATH supported the amendment at some length.
Mr. F. 'BOULT suggested that the subject should be
withdrawn from the Consideration,of the chamber entirely,
and was about proceeding to iu,troduce political matters,
when the Chairman interrupted him, and the motion of
Mr. elaypole was unanimously adopted as a substantive
resolution,

Thanka were then vottd to. the Chairman, and to Mr