The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1842-03-29 00:00:00

however, that the income tax is uni-
tbmitted to as a necessary evil, which
Numerous parties are exerting them-
:licatton of it. The directors of the
in particular, are strongly urging govern-
:don between permanent and terminable
, .avourable to the latter. The Times has taken up
_.use of these annuitants v%ith considerable vehemence;
.d no doubt there is some plausibility in the views urged in
Alen. favour. But Sir Robert Peel, aware of the endless
claims that any attempt to distinguish between different
sources of income would call forth, has set his face-against
any alteration of his plan in this respect. The fact is, the
modifications urged upon him are impracticable, even were
they just and expedient in principle. Partial interests, and
individual feeling may exclaim against the tax ; but, as it is
impossible to deny the necessity for it, Sir Robert Peel will
depend upon the common sense and sound. judgment of the
country protecting him against the clamour of faction and
self-interest.
There is one circumstance which deserves to be remarked
in regard to the nature and extent of the opposition Sir Robt.
Peel has experienced. The classes on which the tax will
chiefly fall are those on whom the newspapers mainly rely for
their circulation and their advertisements. I don't mean to
say that the Times, Herald, or even the Morning Chronicle,
and Globe, are moved greatly by this consideration, but it is
obvious that the fact to which 1 refer gives the objectors to
the tax a mighty advantage in making themselves heard, and,
accordingly, the columns of these journals are crammed with
the most paltry, shabby, and niggardly complaints against
the proposed tax, while, of course, nobody thinks of defend-
ing it, as nobody has an interest in contributing to the re-
venue, for the mere patriotism of the thing. Depend upon
it, however, that the public feeling is not so generally or so
strongly opposed to the tax as the tone of the journals just
named might induce many to suppose. You will see that, in
a day or two, the Times, Herald, and some other respectable
papers, who deem it politic just now to let the malcontents
have their swing, will come round and support the premier's

plan.
The new tariff has given almost unmixed satisfaction : the
mercantile classes generally consider the three per cent. on
income a very cheap sacrifice for so great a boon. Yet it
seems in other circles to be utterly forgotten that the advan-
tages proposed under this head would necessarily fall to the
ground if the income tax were to be given up. This is just
another proof of the too prevalent morality that it is all fair
to cheat the revenue, a maxim upon which the opposition to
the new tax is based in a great many quarters. The machi-
nery to be called into operation by the new tax was explained
by Sir Robert on Friday evening, and though it is impossible
to strip it entirely of its obnoxious character, the plan seems
as little oppressive, and as effective, as possible.
Whatever may be the feeling out' of doors, there is little
doubt as to the fate of the measure in parliathent. If the
opinion of the country was clearly against it, no doubt mem-
bers would yield greatly to the pressure from without; but
according to present appearances, the opposition is partial
and in no respect national. Sir Robert Peel will therefore be
supported by a majority in the House of Commons beyond
all doubt—the more strenuously that Lord John Russell and
his supporters have made the income tax a party question,
and put the issue between the sham budget of the wings and
the financial plans of Sir Robert Peel. There is no rational
doubt, therefore, that the scheme in its main features will be
carried through both houses in due time. It is possible that
an alteration may be introduced so far favotirable to profes-
sional and other incomes not derived from property and
capital, in the form of a deduction, as a saving or reserved
fund for casualties. I know such a proposition has been
talked of and favourably regarded in influential quarters.
But the point is one of great practical difficulty.

ECCLESIASTICAL RESIDENCES

The following is an abstract of the principal clauses of the
bill brought into the House of Lords by the Archbishop of
Canterbury :
Clause 1. Provides that whenever it shall appear to be expe-
dent to relieve any bishop, having more episcopal houses of
residence than one, from any of such houses ; or to provide
any bishop with a more convenient house of residence ; or to
add to, alter, improve, or take down and rebuild, the house of
residence belonging to his see; it shall be lawful, by the au-
thority provided in an act passed in the session of parliament,
held in the sixth and seventh years of the reign of his late
majesty, with the consent under the hand and episcopal seal
of such bishop to make such arrangements as may by such
authority be deemed most expedient, for selling and con-
veying, to such person or body corporate, arid for such con-
sideration as may be approved by the like authority, any epis-
copal house of residence then belonging to the see of such
bishop, or for taking down the same or any part thereof, and
selling the site or materials thereof (as the circumstances may
render expedient), and for applying the proceeds of any such
sale towards the adding to, altering, improving, or taking
down and rebuilding of any remaining house belonging to such
see, or towards the building of a new episcopal house of resi-
dence for the same see or any other site to be approved by the
like authority, or to such other purpose and in such manner
as shall appear to 11.?, most conducive to the permanent benefit
of such see ; and that so much of the said act as relates to
the providing of any bishop with a more suitable and conve-
nient residence shall be extended so as also to include and
apply to such adding to, altering, improving, or taking down
and rebuilding.
3. Chapters, deans, and canons may purchase and alter,
take down or rebuild. Provisions of 3 and 4 Victoria, c. 113,
s. 59, made applicable thereto.
4. Episcopal house may be made the deanery or a canonical
house.
5. Provisions respecting disposal of canonical houses, 4 and
5 Victoria, c. 39, s. 18, amended. .....
6. Trust moneys may be applied to purposes of act, as with-
in meaning cf 3 and 4 Victoria, c. 113, s. 68.
7. Articles in episcopal house sold or taken down may be
sold, or removed to other episcopal house.
8. Certain articles to be deemed freehold fixtures ; all
fixtures, fittings, and other articles in such house, which
shall have been or shall be paid for out of any moneys pro-
♦ided or raised under such authority, or such provisions, and
which shall be set forth in an inventory in writing, certified
under the common seal of the ecclesiastical commissioners
for England, and registered in the registry of the diocese,
shall be deemed to be, to all intents and for all purposes, as
much part and parcel of the freehold of such house of re-
sidence, as any fixtures can in any case now by law be held to
be part and pareel of the freehold.
9. Residence houses to be insured.

10:Corporations and persons under legal disability em-
powered to sell, and provides for the application of pnrchase
money where it exceeds £200; where less than £2OO, but
not exceeding £2O ; when not exceeding £29. Certificates
of cashier and receipts of guardians, &c., to be good dis-
charges.
11. Restriction as to mortgaging certain augmented be-
nefices.