The Statesman.
London, England, 1821-03-22 00:00:00

greatest 7 _____ __-
claimants were exattl). is that siltation wbtab Ito had
last described.
The motion was then agreed to.
MALT TAX. •
Mr. WESTERN rose, purintant to notice, to Mote
for the repeal of the late additional Malt Tax, and
ansintaismd that epos every consideration of feeling:,
juslice, and policy, that motion ought to be agceed
to, or no tax existed which wgs so injurious to the
comforts of the people or to the interests of alricell-
tare. He protested against the idea generai.y held
oat, that soy ►llcmber who called for the repeal of a
tax was bound to propose a substitute, for that would
imply that lie rho' discovered the oppression or injus-
tice of a tax, waa :not entitled to complain, unless he
were dispord to become a second Chancellor of the
Exchequer, whose peculiar duty it was to provide for
the financial exigencies of the country. Hut he the
more objected to this idea, because he was an advocate
for the redaction of the aggregate amount of taxa-
tion, lie wished it, however, to be distinctly under-
stood, that he did out desire this reduction, by the
exemption of the azriculturists, or any particular
class, from the general l►ressu►e. Ile was nut .one of
,those who would tax the funds for the support of the
poor's rate, ur who would recommend tiny violation of
the faith pledged to thepublic creditor. Thi amount
of the poor's rate e,,is undoubtedly a subject requiring
the attention of Parliament: bat he would nut em-
barrass his present obje► t by any reference to that
subject. The purpose of his motion U 45, to produce
the removal of a tax, ocouA oppressive in its operation
and in consequence comparatively unproductive to the
Reveeue. In order to sliew that the tax was nupro-
ductivc, the lloilent-able Gentleman entered into a
comparison of the Tax upon Malt, the Growth of
Reeky, and the extent of Produce and Consumptiun
from the year 1791 flown to the present day, shriving
that in Englamil, Ireland, and Scotland, the proel►tce
of Barley, and the Consumption of Malt had dimi-
nished, as the tax upon the latter had been advanced.
Hence heconybided, that this branch of the Reveline
bad been egregiously tuisn►anaged.—The fallowing is
the Honourable Member's statement, as well as we
conld contrive to collect it :

.

Average Consumption of Malt of Kin.• Years, commencing
1791: Bushel:,

England 47.673,917
heollaLd
Ireland 4,846,31,11

Total .......34.401,473
Average Consumption of Ten Years. commencing IFBt,
after the high Dulles put on it in IMO 2 and 1803. by which
the Duty wag increaed truss 104. bd. per quarter to
345. Bd.:—

England •23. taO.O2S
Scotland
Irelaud

Total '27,•26:.4,35ti
Average Consumption of Four Years, commencing 1819:—
England 2",(1tAi.091
Scutlead
Ireland .. 1.707,3 A

T.itnl V3,3:i3,363

Besliels.

Del Weft" or fallinz ,)ff iu the first puriod.
Average of Ten Years 7,111.1:11

Second period of Four Years 0,02),190
Add. then, to the falling- ott. what ought to be
an increase. front an increase of population of
two millions . • • • 5.53 1.75'.1

Total..

10)i4,!:53

Or, 1,8e1.7145 Qivartrm

He thought sonic means might be found to remedy the
evil of excessive importation, without infringing 111,mi
the spirit of the Art of Isls. As to the speculative
opinions which had been broached upon the subject of
free trade, Gentlemen might, in his (Mr. Western's)
opinion, as well tall: of the abstract rights of man as
of the abstract rim iples of free trade. To consti-
tute a free trade, the British agriculturist must pos-
sess the same advantages as the foreign grower ; but
if he started with such a load as the aggregate amount
of taxation in this country, while the foreign grower
laboured under no such disadvantages, this was any
thing hot a free trade. Another great ssurce of pre--
sure upon the agriculturist, and i tired %v on all
classes of the eonininnity, was, the operation of the
Act passed in 1%!9, vulgarly called l'eel's Dill. fle
was aware that it would be considered almost profane
in that House to call in question the wisdom of this
measure; but without impeaching the it isdoin of the
Act, or the abilities of the perilous uho advised it, he
must he permitted to de-lare his firm conviction that
it would never be a permanent Act. He called upon
the House, as it regarded the principles of justice anil
policy, and as it valued the prosperity and morals of
the country, to agree to the measure which he had the
honour to propose. Ile concluded by moving. 11/r the
repeal of so much of tie Act passed in the 51.0 th year
of the reign of hi. late Majesty, entitled, An Art, &v.
as related to the imposition of an additional dnty of
Is. -Id. per bushel upon British malt ; and so munch
of another Act relating to Ireland as imposed an ad•
ditional duty of 4s. per barrel upon Gish malt."
Mr, MACKENZIE, to whom Mr. Ellice gave way,
in seconding the motion, disclaimed any ti isli to shift
any undue share of the bin-them of the country upon
any class of the community ; but he WAS t•s! i.fird
that the tax in question prosscil upon the airricultiir-
ist to an extent which most eventually dry imp his re-
sources. The tax :s• it affected Seotlawl had ref:oh:red
& great portion of the barley grown in that country
unserviceable; and it had consequently h CI) applied
fur the purposes of inept! The Scottish
barley was a quality inferior to that of English bar-
ley, and therefore conld no: bear the duty. The duty
was in fact greater than the value of the barley, and
be considered no other fact necessary to shew the jus-
tice of the present motion. The deficiency in the
quantity of prodectice barley, had not even yet reach-
ed its bead, for under the present law, the distiller
was.taxed, not what he distilled in the present year,
but what he 'night have distilled upon comparison
with the lad year. The Hon. Member complained of
the iystem, which he said prevailed, of imposing taxes
at this end of a Session, without any inquiry, and with-
out any reference to the Members of that part of the
country likely to •be affected ivy those tsars. He fir,
tented the House to sauefon the. present :option: He
spoke he believed the Ililliall191111•Vilial of fife lls~:

.

saying.
trO aningL
overturn the
bat an imp.

s

could britg the. Magistrates ti.) enforce the
tHear, hear.)—He spoke in the presence of Hod.
Members from that part of the country. If his state,
meat were erroneous, be called upon theta to correct
him, and if it was justified by the fact, he bad a-
right to call upon them to support the present motion.
—(Cheers.)
Mr. BUICE said, that in rising immediately after
his Honourable Friend (Mr. Western) he had eon wish
to interfere, with the Hon. Gent. who had just sat
down; his object was to state the groandsupon which
lie was disposed to support the motion, and which
differed considerably from some of those advanced by
his Honourable Friend. In the present distressed
state of the country, lie conceived that it had a right
to look for assistance to the Sinking Fund, as far as
the amount of that fund could give relief. The
House ought to look at the relief of the present dig►
tress liv such an appropriation of that fund, as a
proof of the good which the country might expect la
derive in future from an efficient sinking fund. There
was no b.ipe of relief from economy on the part of
the Government while the present system of collect-
ing the revenue continued. Would the House bee
lieve that the Custouis and Extise duties, which in
1507 amounted to 33 or 34 millions (only about
10,000/. less than the amount of the present year),
were collec►ed at an expense of only 1,100,0001., and
that the expense of collection this year was so less
than 2,1011,000 L ?--(llcer ) Since his Honourable
Friend had clearly made out that the taxation bad re•
duccil the consumption, there was an undeniable
proof that this tax was excessive and injurious ; and
therefore, he should vote for the repeal of it. With
regard t.• the act of 1813, lie thought that the Coin-
mittee now sitting above stairs would do more good
by counselling the entire repeal of it, than those gen-
tlemen had done who passed it. Before the farmer
could go on, not only his taxes, but every part of
'his expenses must be rut dome ; and then came
another party whose interests were involved—he
intant the landlords, for whom it would be visionary
to hope for any relief. They must suffer—bitterly
must they suffer—fur the support which they had
given to tiovertiment—(hear, 'hear wasting
the reef:turves of the nation in a tieedle:,s and ruinous
War.

The CHANCELLOR of the EXCHEQUER said,
that instead of following Honorable Members in the
great variety of topics which they had thought fit to
introduce in the course of this discussion, he beg to
call the attention of the House to the question imme-
liately before them. lie should first consider the
'effect of the additional duties imposed in 1819, as a
financial measure, awl Claim proceed to examine the
•rounds upon which the Hon. Member for Essex con-
teiiileil that the measure had been attended with in-
jurious consequences to the agricultural classes of the
,ro 1111 l 'unity. When the Hon. Member stated that the
produce of the tax on Malt hail been diminished be
the additional duties imposed in 1819, he had by mu
means accurately stated time accounts before the House.
The first inference which he (the Clisticegor of the
Exchequer) should draw from the accounts laid on
the Table of the House was, that the repeal of the War
Ditties on Malt in Om Iti, did not relieve the agriculture
of the century, which he should prove by an argument
of the same nature as that of the Hon. Member, for he
...hould slow, that the repeal of those duties did not in-
crease the consumption of Malt in the succeeding
years. 'I lie avcrage quantity of Malt between July,
1 is If), when the duties were taken off, and Jule, Ift 19,
when a considerable part of those duties were reim-
posed, was less than 22,900,0011 bushels ; whereas, in
the three 'preceding years, it amounted to 26,M;9,000
bushels, sit that there was a diminution of upwards of
3,000,1101) bushels, after the tax was taken oil. But if
the Repeal of the tax had out the effect of increasing
the consumption, neither had the reimposition of it
the effect of producing ally further diminution of con-
sumption. On the contrary, since 1 s 19, there has been
an increase of 1,2110,000 bushels. 'I he quantity of beer
consumed he a large portion of the community was for
the most part so uniform, that a moderate fit etuatiou
in the price of Barley did not materially affect the
amount of consumption. Fr a computation which
had het mm made, it appeared that the rtrong beer brewed
within the last year, exceeded by .111,11011 barrels the
average of die three years before. lie maintained,
that the Malt Duty fell not upon the farmer, but upon
the coi 1111 l unite at large—(mar, bear,)—and if this po-
sition was clearly establish,d, as he contended it was,
he would appeal to any Hon. Member, whether any tax
could he mule equal's- levied upon the MASS of the
people? The Right ilon. Mem, r next adverted to
the arguments urged by an Hon. Member (Mr. Mac-
kensie) w its respect to the operation of the Malt Tax
in Scotland, and contended, that nu unfair proportion
of the NI had been raised from that country ; he could
uot therefore consent to any partial diminution of the
Malt Tax with respect to Scotland. It war argued
that the Malt Tax tended to encoum age illicit distilla-
tion in Scotland. lie was nut in possession of time de-
tails of Excise Duties in Scotland duriM the lass year,
but he was nut aware that any general diminution had
taken place in the distillation of spirits. There might,
uerliaps, have been a partial diminution, but if so it
i-ruse from another cause. Some persons had attempt-
ed to, distil from raw grain, from which, of course, a
wmuh less quantity of spirit could be had than from
so equal quantity of malted grain. Righ Honour-
able Member after some further observations, conclud-
ed by opposing the moti,in.
_ _

Mr. iiacat.nzie and the CHANCELI,OI: of the En-
tEql!Zß mutually explained.
Lord A HAMILTON pointed out shortly the severe
hardships which the increased Malt Duty imposed
upon the. Landholders of Scotland. It wu unfortu-
nately diseavered that a small portion of laud in the
neighbourhood of Edinburgh we equal in its produce
to good English laud, and therefore the whole pro-
duce of Sootlatnl was taxer! equally with the produce
of the must fertile lam! in England. The Noble Lord
coucluded by supporting the motion.

Lord ti SORIA CAVENDISH said. he should sip.
port the motion, because he conceived its success
would tend MOM than any other measure to relieve
the agricultural Interest. With reference to the
speech of Ids Use, Friend (21r. Ellice) be was ►appy
that *Mnet they spared span the grounds, yet
their votes tbai it glrt wombd be is support of the

p
:st,rletstu.abinittiivtd:lnauss,6pens.ritritarys,.ktir:owit ;hat
manufacturing and commercial interests rould (ps,
a vulgar phrase) manage to keep their beads she;
water; but the agriculturists would certainly home.
ed without relief, and for that relief he.ftadmi te, tip
measure proposell• this wight.—(Hear, heat4,4l
would ask any one to look at tl:e burtheuslrhish
been sustained by the landholder and tbensay sdissin
it was possible he could support his reseal difinskito
The 'fax under dismsion did not, Wi*
• • fdi
tit
equally, and lie therefore should supparkthe araisk.
Mr. WODEHOUSE obs•rved that, upon Aka
eiple of this tax, there cuuld he but one opinion. It
would not only ;lave a petniciens effect 'tall* losti,
of the people, but destroy the cultivation 0.64.
every friend to agrieul:me was highly" indeille4
the Number for Essex forbrin:”; the quistioo herw,
the House. One Hater:Al to be cm a'Aler
• tut
the question, who was suffering: under mat 44,1
it
this moment? It was undoubtedly the Aids', land
Party. Nothing could justify the ;thulium's:m.ol'li
Agricultural Interest. T:acy had a ctaisi.apo tk,
eqnsitteration of Parliament whenever the exigesr,
their ease was stated. Au Floe. MPtalter,spakis„„t
the Agriculturists, had descrihed ti:ent as tin bailed
interest, subservient to the tiovernment atArrssetr.
Political courtesy might hare induced 1614.41;i.
her to use a terns less objectitntable, lan ha saki
meet it with absolute contradiction. Illefam M.
s
subservient, but independent. Ile at tie* *awe tits
begged to disclaim any censor^ of tits
Adverting to the distrease • of agriculture, Iteekserrei,
that any diz)usitiiin to unierrrte milt distress woo,
he delusive. Tlier.• never was a time when
in large districts of the kingdom was in too venial t
situation. The exertions of the Magistrates,* yeti
manes had warded off the evil, hut if relief 10 sr,
soon afforded, Magistrates would hare to cad Alps
persons fur
ant thing to give.e maintenance of the poor, 0000
longer
Mr. ELLICE in explanation said, he 144'..055d 3
tern in the heat of argument which he wishedle hni
not used..--(llear, hear), on the contrary, he nude
sisous of speaking in respectfal tertus of the lade'
i uterest.

Mr. 11(N.ME `UM ER, in a short speech,
tinned the accnracy of so►ne of the statements mace
by the Chancellor of the Ewliequer, bn• defebiled
the late war, whet Is he described as harinz had tht
support of the people. Never had any mar het
ono: c complete•ly- popular sine• man was a pugnarioits
animal.—(A laugb.)--The Pouraisrabla lie►xkttoo-
eluded by exp;cssitig his determination to sopped the
motion under all the circumstances of the case.

Lord FOLKESTONE. sanorted the mutios, bit
said he did nut c incitle in all the topics introduce/
by the Honourable Member for Essex. Ile old set
agree with him in the proposition, that taking off deo
tax would relieve Agriculture only. He tloongbt m-
ust e urea would he benefited by a repeal of the too,
and therefore he should support it. Distress n.
not confined to one class of the community but al.
With respect to the cause of that distress, it movie
possible for the country to go on paying the Interest
of the public debt. in some cases it migld be a
matter of justice to break faith with time pub :c
tor. Ile thought it right to state his bentiostot cwt
that head fairly.
Mr. lIUSKISSON, in 3 long and able speech, oi•
posed tile argument of the Noble Lord who had
evinced a disposition to break in upon the good faith
of Parliament. The Ilouse had been called on fur the
purpose of Public Credit to inrrcase the taxes. A ra.
solution was adopted t., that effect in 181 9, and Ike
house in the present irtstatoce would consider whether
a change had taken place to render it necessary to n•
peal four fifths of the sum a Committee had arntesol
to the ineonio of the country ? The produce of the
tat proposed to be repealed was 2,0110,111/111. The S
ble Lord appeared to think the best mode of pre-
serving public faith, was breaking it. The Memher for
Coventry hail said, it would be desirable to have Do
Sinking Fund, but the (louse would no doubt fed that
it was honourable to diNeharge the public etigagctiwub.
There was 110 commercial country that was not
efforts for the reduction ol their national debt. Ike
tlesuen were in error when they said that agriceltoral
distress was increased by the Mak Tau. The Right
Honourable Member then enocred lido a statement of
the areraars, and proved that the tax had nut operated
against the gross era of Barley. The tax fell eleallY
on the commoners of the article. When he beard it
said, that all classes of the community ware in elfrrate
distress, lie was di-posed to ascertain how far 'hat as-
sertion was 1114411, out. Here he reviewed the stall of
time different classes, and gave a iiractical illusnatioa
that their situat• was not worse than that which fu-
rei,rn countries buffered sender The present distraisei
could not he attributed to taxation. In the United
States of America, where there was no taxation, the
same distress was to he found. In America there had
been a depreciation of currency. . A report made to
Congress on the distresses and difficulties of that coin.-
try, dated the roth January last, stated that the said
distresses enumerated were co eeeee ion in the history of
nations in a state of peace. There was a monitor? of
persons who took too gloomy and desruding a view of
the state of the casuistry. Ile was satisfied, that if the
!eonntry was enable,' .to maintain good faith, anal to
'disentangle itself from that system of trade which
tended only to disable the country, he was convinced
that'all our dithenhics would disappear. The couatce
had passed the first stroggle, and there was nothing le
fear, except from their applying remeilie. whisk 're."
sure to defeat the cool in view. With this view of toe
subject, he must say that be thought nothing s•osid
nmre prejudicial ihan the present pmpositiou.
Right Nonaurable lientlenian concluded by morieg ths
previons iiirestion —((.oast cries of "Question. )
Mr. WILBERFORCE aililressed the Hesse is a
low tone of voice. We understood him to "'port
time motion for a repeal of the Malt Tax. Be 2014
that it was necessary to support Goverment la
enable them to retrieve the affairs of the eonntry, but
at the saute tints he arsoglit they might not to lay any
burthrom on the country which were not absolate
necessary. They might to beware sod remember.
that 1/1, possession of t le g,iod will sod heart of the
nation, war. in this country the most valuable they
could have, and if there was too great taxatiga
.no occasion slmuld be allowed to pass without lighter
lug it.
M. MONO( delivered his sestheests in Earmuff
the original motion, ansidot repeated tees of tlieliat
He thought that as
.the root rat of the country wr
minisheal time taxes, that hardens ought to be docill°'
es' in something like time same propora•a•
• Mr. 1.11171.111.0 N
intruded on the time of "ill
f tM
Hun,e to state Lis reason fur voting is favor °f

5...::

. THE STA AN. .
al the to u -be ortainly4baseglas them entitledOs ellimAlisa4°
rate
Isosyt erg ilanci
jare r!"
,
ise
014 ' llir. 'reItIRTENAt replied. In answer to the that it threatened to
4 question from the lion. Member for OziurA, he cook try; and pet *oasis/
de- assure him with the greatest satisfactien, that the*, could brihg the. Mal

Hmlloollo.loollklinrjr4unosms
ithii tar MK diarly pi:- motion.
.gig-to such an extent. other is