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

miffing the propriety of an income tax, if it were confined to
property in land and money in the funds, and those persons
were more gerferally in favour of taking the funds than the

rsons were utterly ignorant of the position in

society of those whom they proposed to tax
fundholders there were 240,000 p

mongst the
£lOO per

eraging

Lord I

the funds there were Only 600: The noble lord then argued
that though it was just to make ail classes pay in proportion
to their income, there could be no justice in increasing the
rate of per tentage in proportion to the largeness of income.
It would, however, be another matter to lower the rate of per
tentage 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 wisl

, their lordships before it came before them in a bill,
alteration and modification would be wholly out of
the question—they could not alter an " and" or a " nor,"
they must take the hill as it came before then 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. Ile then dwelt upon the inquisitorial nature of the
income tam, which was bad enough in compelling the land-
lord to disclose his incumbrances or pay a greater amount of
tax than he ought, but which was a thousand-fold worse as
regarded the merchant, the professional man, or the trades-
- dare not disclose their losses, particularly the nier-
-- whose disclosure of the losses of one

cussed b
for th.

man,

!esman

the Gazelle

by expressing his

e compelled by dire necessity to re

not be retained' one hour beyont

the existence (

the abso-

lute circumstances which ale,
his first resolution, to tl

it forth

effect that nothin

le then moved

could justify

cessity had passed away the tax should ceast
The Earl of RIPON said he agreed in g grt
had fallen from the noble Iprd, and nobori
justice of the resolution he had moved.
'talons were abstractedly true ; but he ch._
they had been brought before their lordships in a convenient
shape or time, because the,' might have the effect of fetter-

t deal of what

could deny the

Indeed all the
not think that

ing their lordships' proceedingswhen the bill nnyv before the
Hmise of Commons should come under their consideration.
The resolutions, it agreed to, would create much awkward-
ness in the transaction' f business between the two houses 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 consider
absolved froth following the noble lord through all his argu-
ments, and be should therefore conclude by moving the pre-

himself

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

HOUSE OF COMMONS—TnuasDAy

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 honie, 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 ut 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 informed 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, he was of opinion that the money obtained from the
Vitivagninsawent might be drawn uporo-n afford thpn,
Mr. M. Pilau's said that until brought to be given up as
a ransom for British subjects, the opium was not within the
Chinese jurisdiction. _

Mr. JARDEVE 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. II 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-

Sir R. PEEL said be 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

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.
I lA' 'd 'hat M-

.SEILEY expressed a wish tna wir. Wakley woulc
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. SOMELISET said he should move the second read-
ing before Easter; but he would give ample time before
going into committee.
Mr. T. DUNCOMBE moved for a select committee to in-
quire into the administration of relief to the poor in parishes
incorporated under 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 bad 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. CorvILL-E 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.
11r. S. WORTLEY was not disposed to blame the govern-
ment so much as other lion. gentlemen on the ministerial
'side-had dons,-for trot -diictosittg 'prematurely its intentions:-
Thele 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 for 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. I'. 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 bail given on the hustings.
On a division, the motion was rejected by a majority of 108
to 41.—Adjourned.

• HOUSE OF LORDS—FRIDAY•
The Bishop of DERRY took the oaths and his seat.
Lord CAMPBELL 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 Alora-

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 lie
should like to hear the opinions of the judges.
In reply to a question from the Earl of AIALaiE.SBURY, as
to whether the new timber duties would come' into operation
on the sth of April,
The Earl of Runs said that the progress
in the other house was so much slower than had been antici-
pated, that there was little doubt but that the period of those
duties corning into operation must be postponed. '
Adjourned.
HOUSE OF COMMONS—FRIDAY.
The [lon.• 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,'ari4

of the tot

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

Ywrcx said, if there were other sources from which
uld be obtained, they were not justified in impo-
sing upon their constituents taxes of so very objectionable a
nature as those proposed. The revenue might have been
considerably raised by a fixed duty on corn ; and here be
might remark, that the landlords might yet find they had
made a false calculation, and that the sliding scale had .cost
them more by occasioning the imposition of an income-tax
than if they had adopted a fixed duty. A similar application
of the same principle to other articles of consumption might
be found very productive. As an instance he would take
the article of sugar—and he would observe that the country
must now see how fallacious was the argument that a reduc-
to have it I tion of duty on for

gn sugar would lead to an encourage-
ment of slavery ; for the very same thing applied with equal
force, to the reduction cif the duty on coffee. The noble,lord
then contended that there was no necessity for the income
tax, which would press with dreadful force upon tbe middle
classes of society ; and a predicted that if such a tax should
be imposed, when its weight should be felt, the right hon.
baronet would find the stanchest of his supporters shrinking
from his support, as they had formerly shrunk in 1816 from
supporting a zovernment of which they generally approved,
in the maintainance of this tax.

Lord J. Russel,s. said it was a great omission not to have
included sugar if they meant to advance largely towards
commercial freedom. Corn was another omission ; and the
reason of these omissions was that they dared not propose
to touch those two articles, because they touched the inte-
rests of great merchants and landholders by whom the' pre-

It was a thischievous and

wanton course to create a number of new protective duties,
totally uncalled for, as it appeared was now to be done by

rant the imposition of an income tar, for had the measures
proposed by his government last year been adopted, the are-
sent deficiency would have been only £C.00,000, and even the

•
noble lord then adverted -to the inquisitorial nature of the
income tax, which be contended rendered such a tax parti-
cularly odious and mischievous. The strongest objection,
however, be had to this tax was, that it was telling the world
that this country was driven to its last resource—that it was
struggling for existence, and that war would find it unpre-

tax in the committee and should it come back to the house
in another shape, he would move resolutions in order to place
on record his opinions of the financial state of the country,
and of the impolicy of an income tax.
The house then went into committee, and

Sir R. PEEL proceeded to address the house. He was not,
he said, surprised at the course the noble lord announced his
intention of pursuing. He felt confident that whatever
course he pursued, or whatever he proposed, he never could
hope for anything but opposition from those whose malad-
ministration of the finances of the country had led to its pre-
sent embarrassments. Since he had last addressed the house
it had become necessary to send additional reinforcements to
India in consequence of the way in which they had misma-
naged the affairs of that country ; and he -should have to
move, in conseqnence, for additional army estimates, thus
increasing the existing deficiency of £3,000,000, including
the cost of the expedition to China. The other measures in
contemplation would occasion a total deficit of £4,200,000,
which could only be met by an income tax, which would
press on those who, though in some instances not rich, yet
were in circumstances sugficiently easy to meet this demand
upon them. With respect to an income tax, could any one
he deceived by the cry that it was a war tax ? It was the
exigencies of the country that demanded it ; but even if it
were a war tax, was it because that they did not hear the
cannon sounding in their ears that they could therefore per-
suade themselves that they were at peace ? Let them look
to China and to India, and such a delusion would cease on
the instant. He thought the sum each person would be
called upon to contribute under this tax would be very small,
for the cost of living would be so very much reduced, if his
whole plan were adopted, that the payer of the income tax
would receive considerable compensation in the cheapness of
articles of consumption. The right hon. baronet then pro-
-ceeded to explain the machinery by whiCh he proposed to
collect the income tax. He proposed to adopt the machinery
laid down by the act of Lord Lansdowne, in 1806, in the ad-
ministration of Lord Grenville and Lord Grey. The com-
missioners of the land tax should be required to appoint com-
missioners for general purposes, who would have the selection
of others, to be called additional commissioners, and those
lattef would have the charge of the assessment of the property
tax. There would be, as there were in that case, special pro-
visions respecting the assessment of Bank and East India
stock and other public securities. This tax he meant to be
under the control of the commissioners of stamps and taxes.
Local commissioners shouldappoint assessors, who would deli-
ver blank forms of return, containing minute instructions as to
the filling up of the blanks, with a return of the annual value,
whether of lands, rents of houses, &c. With respect to the
profits of trade, he should propose, as in the act of 1806,
that those profits should be taken upon the average of the
three preceding years, and with respect to professions upon
the profits of the preceding year. The chief difficulty of the

I t ." w"'1"
reference to these that the tax was said to be inquisitorial,
and this difficulty he would endeavour to meet. lI e proposed
that the returns when filled up should be sent to the assistant
commissioners, and be accessible to the surveyor, and to these
partici it should be competent to make a surcharge upon that
assessment. The appeal from this surcharge should be read
before the general body of commissioners, who would have
very extensive powers to demand precise information. To
meet the objection as to the exposure of a man's affairs to his
neighbours, he proposed to give to the party appealing an
option of appealing to the general commissioners or to spe-
cial commissioners appointed for the purpose. who would be
bound to secresy by oath, and whose decision should be final.
There would be also a provision to enable parties to com-
pound for the assessment for the whole period of three years
that the tax was to last ; and an arrangement should be made
to enable the possessors of landed property to pay into the
Bank of England, so as to prevent their friends and neigh-
bours from.knowing the exact amount of their income.. With
respect to making any distinction between terminable an.
nuities and other property, he could not assent to make any
such distinction. for if he were to do so he must be compelled
to make remissions to a much greater extent. The object
was to levy the tax upon the whole income of the country,
and he could make no discrimination as to the source from
whence it was derived.

Mr. LABOUCHERE said that the whole tone of the right
hon. baronet betrayed a consciousness that his plan was not
received by the country as favourably as he affected to be-
lieve. Strong as were his objections to the income tax, if
the right hon. baronet had brought forward fair and just
commercial alterations he would be disposed to enter upon
its consideration ; but when he found his commercial tariff
flying at the weak
commercial reform
apassingdefenceless, by t i the t rhoen
(g! aunkdi
npootwforrf us lu, ah n
ad
consent to fetter the country with an income tax.
Lord WORSLEY wished to ask the right hon. baronet what
amount of revenue he expected to derive from the importa-
tion of foreign corn under the sliding scale of duties. The
noble lord took that opportunity of condemning the injustice
of placing the same rate of tax upon the income derivable from
terminable annuities and other species of property.
Sir lt. PEEL said it was impossible to form an estimate of
the amount of revenue, for it depended altogether upon the
harvest.

Lord WORSLEY said it was reported that from that source
there would be a revenue of £1,200,000.

. .
On the motion of Mr. HAWES, the chairman then reported
progress, and obtained leave to sit again.

CRUELTY

IN A FACTORY

The following case came before the bench of magistrates
at Halifax, on Saturday last--George Pollard, Esq., being
the chairman

A respectable-looking young man, named Jonas Booth,
was charged with assaulting Mary Haigh, a delicate little
child of about twelve years of age. She said she worked at
Mr. Ambler's mill, in Shaw-lane, Ovendon, at which Booth
was an overlooker, and the assault consisted in " setting her
up," that is, making her hold a brush above her head for an
hour and forty minutes; and when her arms began to be
tired and dropped a little, he hit them up again. Her sister
proved the case; she said it occurred on Tuesday morning.
She herself worked in another room of the mill, but the
hands kept coming up and telling her what Bcoth was doing
to her sister; and "she bided as long as she could," but at
last went down and' saw her little sister " set up." In de-
fence, Booth said the girl "had committed some offence"
for which she was turned away, but her father wanted her to
come to work again, and therefore she was accepted on con-
dition that 'she was first to be punished for what she had
done. A Mr. Thomas, the bookkeeper, had set her on the
steps, and -given' her-the brush -beclinse: she was a' delicate
Child and he thought could not hold the maul, which was
generally used •in 'this • punishment. He admitted that she
• stood there 'above an hour, but said it was her own choice—
she might have come down, if she 2vould have submitted to
him, and gone on her knees to--bey pardon; but she would
not. She was put up at a quarter-past 6, and stood there
till after 7. - (The sister said it was until about 20 minutes to
8.) He denied knocking her arms up when they flagged, but
admitted he took hold- of the arm and made her hold it
up. • The magistrates gave -Booth a very severe repri-
mand. To " set up" a delicate child for even an hour was
a piece of very. great barbarity, which neither Booth-nor his
master had a right to practice on any working person in the
mill, As• for ordering the child to go down on her knees to
beg his pardon,- it was a very impudent thing indeed. • Work-
ing people wee;., never intended to go down on their knees to
beg pardon of anybosiy, Wfien they did kneel it was for a
different purpose. The sooner, therefore, that practice was
discontinued in the mill, the bettee t would be. The tna
gistrates did not sit there for the purpose of saying anything
that could lead either children or servants to be refractory,
but they must be required to do what they have to do in
reason. The father of the child and the constable of the
township both testified that Mr; Ambler, the millowneg,
had declared that • Booth had kept the child up too long ; a
quarter of an hour or twenty minutes was the time be al-
lowed. The father-also begged the magistiates to hear the
" offence" the girl had- committed. She had been seized
with a looseness while in the mill, and had gone to the privy
rather than stay at her work and dirty the flocr. And for
this she was to he punished ! lle had a wife and eleven
children living ; and he could azs.p.re their worships he had
hard work ". to keep th' band in t' nick ;" but he slid not
wish to break the laws of -his country. The magistrates,
after some consultation, said that as Booth had acted not
from sheer barbarity, but in a very mistaken sense of what
he conceived to be his duty, they would (after the lecture he •
had received) be satisfied with his paying ss. to the little
girt's father-for the loss of work of his two children, and 6s.
the otheeßxpenses of the case.

LOSS OF A SelfOONi.li. WITII ALL FIER CREW.—Captain
Thoburn,- of the Rose Castle, belonzing to Blyth, arrived in
the river with a cargo of coals, repots that "on Sunday
Morning, at seven o'clock, the 13th instant, S,carbprough,
hearing W.S.W., distance from ten to twelve miles, reaching
in, With the wind S.W., the wind suddenly changed with 4
heavy squall from N.N.W., a schooner, about five keels, aP-
parently. All black., With a standing bowsprit, small' topsail
31141 1413P;1*'1,t-Aair,swaitaken all aback, upset, and went down
iratngdiatelY ;A* all ,board." Captain Thoburn adds that
he could o.°t render the ,crew of the ill-fated schoOner the
least assistance, as his .v,ess,el wait: under no command when
the fatal eat:4;4:6ole Nipperiedfrt •