The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1842-03-22 00:00:00

TIIU IZSD

)ught forward his resolutions relative
rich he had given notice on Monday,
(heating the right of the 1-loue of

tters connected with the finances of

Le they generally refrained as ❑such

so, but that b-bearancey

.ffeeted their unquestioned

ticissible in the present

state of the revenue and expenditure to avoid the hard ne-
• ~

cessity of an income tax. Even though a revision of our
tariff by lowering duties might by increased consumption
lead to an increase of revenue ultimately, yet that increase

could not be expected in sufficient time to extricate the re-
venue of the country from its present difficulties. It was a
mistake to suppose that an income or property tax would not
press upon the labouring classes of the community. Every-
thing that reduced the fund from which they were paid must

necessarily produce an effect materially E
affecting them. There seemed to be several errors prevalent
amongst those who supported, and also amongst those who
opposed an income tax. One party were in the habit of ad-
mitting the propriety of an income tax, if it were confined to
property in land and money in the funds, and those persons
were more generally in favour of taking the funds than the
land. Such persons were utterly ignorant of the position in
society of those whom they proposed to tax. Amongst the
fundholders there were 210,000 persons averaging £lOO per
annum, while of those receiving over 1,000 per annum, from
the funds there were only 600. The noble lord then argued
that though it was just to make all classes pay in proportion
to their income, there could be no justice in increasing the
rate of per centage in proportion to the largeness of income.
It would, however, be another matter to lower the rate of per
centage as you descended to the smaller incomes, according,
to their nature, and this he thought quite proper. Those
who contended for a graduated scale of taxation contended
for this, that the revenue should be collected from classes of
the community, and not from the whole community itself.
It was his firm belief that this income tax was absolutely ne-
cessary, and therefore it was that he wished to have it dis-
cussed by their lordships before it came before them in a bill,
for then alteration and modification would be wholly out of
the question—they could not alter an " and" or a " nor,"
they must take the bill as it, came before them or reject it
altogether. The noble lord then proceeded to argue that it
was manifestly unjust not to make a distinction between the
nature of incomes arising from different kinds of property,
and equally unjust not to make a similar distinction between
such incomes and the income derived from the professional
labour. He then dwelt upon the inquisitorial nature of the
income tax, which was had _enough in compelling the land-
, lord to disclose his incumbrances or pay a greater amount of
tax than he odght,'but which was a thousand-fold worse as
regarded the merchant, the 'professional man, or the trades-
man, who dare not disclOse their losses, particularly the mer-
chant or tradesman, whose disclosure of the losses of one
year would almost inevitably lead him the ensuing year into
the Gazette. The noble lord concluded by expressing his
regret that they should be compelled by dire necessity to re-
sort to a war tax in time of peace, and hoped that it would
not be retained one hour beyond the existence of the abso-
lute circumstances which called it forth. He then moved
his first resolution, to the effect that nothing could justify
the income tax but hard necessity, and that when that ne-
cessity had passed away the tax should cease-.
The Earl of ItipoN said he agreed in a great deal of what
had fallen from the noble lord, and nobody could deny the
justice of the resolution he had moved. Indeed all the reso-
lutions were abstractedly true ; but he did not think that
they had been brought before their lordships in a convenient
shape or time, because they might have th• effect of fetter-
ing their lordships' proceedings when the bill now before the
House of Commons should come under their consideration.
The resolutions, it agreed to, would create much awkward-
ness in the transaction of business between the two hbuses of
parliament, as such agreement would be in effect an intima-
tion to the House of Commons that their bill must contain
certain principles, or it would not be received by their lord-
ships. Under these circumstances, he considered himself
absolved from following the noble lord through all his argu-
ments, and he should therefore conclude by moving the pre-

vious question.
The previous question was then put and carried without
opposition, and their lordships adjourned.

HOUSE OF COMMONS-THURSDAY

When the Wigan election committee were called upon to
be sworn at the table, it appeared that Sir James Howard was
absent, whereupon the sergeant-at-arms received instructions
to take the hon. member into custody.
Mr. LINDSAY moved, that on April 7th the house should
resolve itself into a committee, for the purpose of addressing
her Majesty, praying that a sum of money equivalent to the
losses of those merchants whose opium had been destroyed
by the Chinese authorities, at Canton, who had surrendered
no less than 20,283 chests of opium, on the assurance of Cap-
tain Elliot that they would be paid for it by the government
at home, should be granted to them. . . .

Sir G. STAUNTON seconded the motion, and said that the
loss was so serious as to have driven several of the merchants,
whose property had been destroyed, to commit suicide. He
thought the government was bound in honour to make com-
pensation.
Sir G. LARPENT took a similar view of the case, and hoped
that no financial difficulty would prevent the Government
from doing justice to the sufferers.
After some observations from Sir C. NAPIER,
The CHANCELLOR of the EXCHEQUER said that the Bri-
tish merchants were in the power of the Chinese, their lives
as well as property being at stake. Under such circum-
stances, although the course pursued by Captain Elliot was
honourable to him, yet still neither the late nor the present
Government considered the pledges given by Captain Elliot
binding. Compensation could not be obtained from the
Chinese government until the cessation of the war, but in the
meantime inquiries were proceeding as to the value of the
opium destroyed; which he feared had been greatly ex-
aggerated. Under these circumstances he opposed the
motion.
Lord PALMERSTON admitted that the merchants had re-
ceived pledges that her Majesty's Government would en-
deavour to obtain restitution from the Chinese government,
and had been infohned that in that case it was only the true
value of the opium which could be made good. Under the
peculiar circumstances, however. of a great many of the suf-
ferers, hewas of opinion that the money obtained from the
Chinese government might be drawn upon to afford them
.provisional relief.
Mr. M. PHILIPS said that until brought to be given up as
a ransom for British subjects, the opium was not within the
Chinese jurisdiction.
Mr. JARDINE said that if the question were viewed in a
mercantile light, all the argument lay on the side of the mer-
chants, who would, he hoped, receive justice at the hands of
the Government.
Mr. J. A. SMITH was decidedly favourable to the motion.
Mr. C. W. WYNNE was of opinion that if the merchants
had not a strictly legal right, they had at all events an equi-
table claim to compensation.
Sir R. PEEL said he rose for the purpose of doing justice
to another party—namely, the people of this country. We
were embarked in a war with China, with a view to obtain
redress for injury and insult, and also to obtain compensa-
tion for our merchants. Surely, then, the ransom paid for
the city of Canton should be appropriated, in the first in-
stance, to meet the expenses of carrying on the war with
vigour; and if compensation should be given at once to the
merchants, why, he would ask, should it not be done by a
parliamentary grant.
Lord J. RUSSELL was of opinion that there were circum-
stances which entitled the merchants to favourable consider-
ation, which might be given in a committee of the whole
house.
On a division the motion was lost by a majority of 87

to 37.
Lord G. SOMERSET moved for leave to bring in a bill for
the more effectual inspection of houses licensed by the ma-
gistrates in quarter sessions for the reception of insane per-
sons in England and Wales.
Mr. WAKLEY thanked the noble lord for the attention he
had given to this subject ;- but his proposal, after all,
amounted only to the appointment of two barristers to inspect
hospitals for the medical treatment of persons labouring
under this dreadful disease. He requested the noble lord to
name a distant day for the second reading ; and he (Mr. W.)
would then be prepared to enter into the whole subject
fully.
Lord ASHLEY expressed a wish that Mr. Wakley would
enter upon his proposed analysis of the conduct of the me-
tropolitan commissioners as soon as possible. He thought
the appointment of legal examiners a matter of immense
importance, and likely to be attended with beneficial results.
Lord G. SOMERSET said he should move the second read-
ing before Easter; but he would give ample time before
goinc, into committee.
Mr.' T. DUNCOMBE moved for a select committee to in-
quire into the administration of relief to the poor in parishes
incorporated trader Gilbert's Act, and to report whether it
would be expedient or just to repeal those acts for the pur-
pose of substituting in lieu thereof the Poor-Law Amend-
ment Act.
Captain PECHELL seconded the motion.,
Sir JAMES GRAHAM opposed the motion. He had already
given notice of a bill on the subject of the poor laws, to be
brought in immediately after Easter, which bill went to make
several alterations in the existing law, and until that bill was
introduced, he did not think it would be well to state the
nature of those alterations.
Mr. WAKLEY said he did not approve of this secret prac-
tice, the result of which would he to prevent the possibility
of ascertaining the feelings of the country upon the proposed
alterations before they should have become the law of the
land.
Mr. C. COLVILLE also disapproved of the silence of the
government as respected their intentions relative to the future
existence of the Gilbert unions. It was not a manly mode
of treating those unions to keep them in ignorance of what
they had to fear, in order that they might be unprepared to
resist the attack when made upon them.
Mr. S. WoicriEy was-not ili'srPosed- to blame the govern-
ment so much as other hon. gentlemen on the ministerial
side had done, for not disclosing prematurely its intentions.
There was nothing unreasonable in the motion, and he should
therefore support it.
Sir R. PEEL said it was requisite that the house should
take an early opportunity of stating explicitly whether it would
stand by, or abandon, the principle of the new 'poor law. As
far as the convenience of the government went, it would have
been easier foi them at once to have agreed to the motion ;
but he felt that the new poor law act could never be advan-
tageously carried while there was a feeling through the coun-
try that it was doubtful whether the principle of the law itself
would be maintained by parliament. It was therefore that
he deprecated this committee, as the very worst course that
could be pursued. for its effect would be to paralyse existing
authorities.
Mr. T. DUNCOMBE, in reply, said he was glad to see so
many hon. gentlemen, on the ministerial side of the house,
prepared to redeem the pledges, respecting the poor laws,
which they had given on the hustings.
On a division, the motion was rejected by a majority of 108
to 4l.—Adjourned.

P
HOUSE OF LORDS-FRIDAY

The Bishop of DERRY took the oaths and his seat.
Lord CAMPBEI,L presented a petition from a Roman Ca-
tholic, who was imprisoned for declining to swear to his ba-
lance sheet, having conscientious objections to taking an oath.
The noble lord thought that in conscientious scruples, affir-
mations might be allowed, as in cases of Quakers and Mora-
vians.

The Duke of WELLINGTON said the object was to get to
the truth, and before he came to any decision on the bill
placed upon the table by Lord Denman upon this subject be
should
to a question
to
from the Ea
opinions of thrl ofi e‘A
ijudges.
I nreply T:
mEsouß
as
to whether the new timber duties would come into operation
On the .sth of April,
The Earl of RIPON said that the progress of the measure
in the other house was so much slower than had been antici-
pated,ure that there was little doubt but that the period of those
duties corning into operation must be postponed.
Adjourned.
HOUSE OF COMMONS—FRIDAY.
The Hon. James Howard, who was taken into custody for
non-attendance at an election committee, was brought up
by the sergeant-at-arms, and after an explanation on his
part, was discharged, on payment of his fees.
On the motion for going into committee of ways and

means,
Mr. F. BARING entered at great length into the financial
condition of the nation, contending that the right hon. bart.
had fallen into an error of £lOO,OOO in his statement of the
deficiency in the finances, the deficiency being less by that
amount than the right hon. baronet's calculation. Tills
£lOO,OOO he begged to present to Sir R. Peel as his (Mr..