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rous his self-devotion, the crusade emphatic invocation to Sir Robert was hopeless. (Cheers and laugh- Peel, to avail himself of his unter.)

bounded power and influence for He then proceeded to describe the benefit of the community :the position in which the party “You have the power to do juswith whom he had hitherto acted tice to all classes. What a fearwere now placed: “We are here ful responsibility that fact ana soi-disant Liberal Opposition, nounces ! Will you not, by timely with the ground cut away from concessions to the claims of justice under us, in a most helpless, hope- and humanity, avert that fearful less state-a popular Opposition, union of the starving workmen without a solitary puff of popular and their ruined masters, when sympathy. (Much cheering and they shall merge their mutual anilaughter.) What then remains mosities in one fell cry for venfor me, who most sincerely thinks geance, and bury you and your that free-trade, the gradual aban- monopolies under the ruins of the donment not of prohibition only, Constitution ?" but protection, is absolutely essen He would say to the right ho. tial to the welfare of your popula- nourable Gentleman, and he spoke tion, and therefore to the security with all sincerity and respect-he of property, and the safety of the would say to him once more, in State ?" It would be presump- his own emphatic language, “ Eletuous in him to say what should vate your vision ! look forth bebe the course of opposition ; but yond a few feverish evanescent he felt quite sure what it ought years, beyond the tiny segment of not to be. He was quite sure that time with which we are personally it ought not to give a factious re conversant-when all the familiar sistance to measures which they faces which haunt these precincts had advocated when sitting on the have departed—when every pulse Ministerial side of the House. which beats within these walls How could Liberal Members ad- shall have ceased for ever--when vance their views ? By Whig in- my name, and the names of ninestrumentality ? He thought not. tenths of those who hear me shall Were they to organise an agita- be utterly forgotten, or rememtion for Universal Suffrage ? He bered only as household words, was not prepared to do so. How cherished by children and descendthen was the chasm to be bridged antsyou will then be spoken of : which the noble Lord had created for you there is no oblivion, you when he slammed the door of the belong to history. You will be Constitution in the face of the un- spoken of as an astute and able represented? What should they Minister, as a statesman fertile in do? They ought to make the expedients, as a debater perhaps best use of all the measures which unrivalled, as one who achieved showed that the right honourable pre-eminence in a field of the inGentleman opposite designed to do tensest competition. All this your justice to the people. And upon enemies and detractors must admit. all those measures he would take Will you not claim a higher and the liberty of judging for him- more enduring eulogy? Will you self.

not enter among a far scantier and He concluded by an earnest and more glorious band-among those Vol. LXXXIV.

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master-spirits, who have achieved the constituency to turn out any supreme power, and used it like man who voted against the reducgods, to do justice to mankind- tion of the expenditure. As re(Loud cheers) —who have stamped garded the present proposition, he their impress on the age in which concurred in the opinion that a they lived, and given an impulse, direct tax was the least expensive; large, continuous, and abiding to at the same time, that it gave to human happiness and human vir- the people the advantage of knowtue ?"

ing what they had to pay. He Mr. Roebuck made an elaborate should therefore vote for the procomparison of the rival propositions position of the right honourable before the country, noting their Baronet ; and he hoped he should points of agreement and difference, be able, hereafter, to persuade him which he concluded in this man to alter what was crying injustice ner:“Taking, therefore, the House in the measure when it went into as it was, and judging between Committee." the leaders of both parties-seeing After a few more speeches the that the total abolition of these House divided, and Lord John duties could not be effected, and Russell's Amendment was rejectthat the House was not prepared ed by 285 to 188: majority, 97. to make such fiscal alterations as The Bill was then read the first would give the people their rights, time. opposed, as such a proposition would When the Motion was made a be by the noble Lord and the right few days afterwards for going into honourable Baronet--what was to Committee on the Bill, Mr. Walbe done? Was the country to be lace suggested as a substitute for left in the financial state in which so odious an impost, that there it would remain if the noble Lord's should be an issue of Exchequerresolution were carried a state bills; but he added, that as he in which no man of forethought, was unwilling to delay the prohonour, or courage could allow it duction and discussion of the Tariff, to remain ? Under such circum- he would not now press his Amendstances, every man was called on ment on the House. to make a sacrifice; and he was The House then went into Com. not to be daunted by the cuckoo- mittee, and the first question disnote of 'inquisitorial. For his cussed was, at what period the own part, he should vote in the operation of the tax should comway which he thought right; and mence. The time finally decided if his constituents thought he was on was the 5th of April, 1842. wrong, they could give an intima The original proposition respecttion to that effect in the proper ing schedule A was then affirmed. way. We had acted like careless On schedule B, Lord Howick spendthrifts for more than ten raised some objections, but withyears, and it was high time that we out effect. On schedule C, Mr. should make up our accounts, and Ricardo moved an Amendment, to pay over the counter. The money exempt terminable annuities, and must be had somewhere : and if it to subject them to special scales acpressed upon the industry of the cording to their market value. The people, they had the remedy in their ChancelloroftheExchequer opposed own hands. It was in the power of this, quoting precedents against

the distinction; and the Amend. The other speakers by whom ment was rejected by 253 to 117. Mr. Roebuck's Amendment was

A more important discussion took supported, were Mr. Leader, Mr. place on sehedule D, whereby the Vernon Smith, Mr, Mitchell, Mr. incomes derived from professions, Wallace, and Mr. James; it was trades and employments, are made opposed by Mr. E. Buller, Mr. liable to the tax of 7d, in the Borthwick, and Sir R. Inglis. Fipound. Mr. Roebuck moved that nally, it was rejected by 258 to it be fixed at 3 d. instead of 7d. 112. He took the value of income arising Mr. Sharman Crawford moved from those sources to bear the another Amendment to defeat this same proportion to the value of an clause, which was rejected by 259 income arising from realised pro

to 50. pesty, that an annuity for the life A proposition by Sir Charles of a man of middle age would bear Napier, to exempt officers in the to the income of fixed property ;- Army and Navy from taxation, that was about one-half; and he under schedule É, which imposes thought the tax on either species the tax on pensions, stipends, &c., of income ought to bear a similar payable out of the public revenue, ratio. Mr. Goulburn opposed the was also rejected by 205 to 32, proposal, pointing to other in Having advanced so far, the stances of inequality in taxation, progress of the Bill through Comwhich it was equally desirable, but mittee was afterwards very rapid, impossible, to obviate, observing more than eighty clauses being also, that the Amendment had no disposed of in one night's debate, tendency to mitigate the inquisi- and a second sufficed to get through torial nature of the tax, which the Bill. But few amendments of was the great objection urged any importance were proposed : against it.

among those was one by Mr. F. T. Mr. Hawes supported the Amend. Baring, to exempt annuities, divi. ment, urging that the uncertainty den:/s, or shares, held by foreignattending professional gains, ought ers not resident in Great Britain. to exempt them from taxation in He quoted the opinions of several the same ratio as incomes derived eminent statesmen in favour of from fixed property.

such an exemption. Sir Robert Peel observed, that Sir Robert Peel said, that Mr, no distinction had been proposed Pitt and Mr. Fox exempted for for incomes in schedules A and reign stockholders from political B, whatever the various durations motives ; but he did not see the of interest; fee-simple, tenancy-at. distinction between property held will, and life-interest, were all in the funds, and mortgages or taxed equally. It was to be noted, railroad shares ; and if the foreign however, that trade had a special fundholder felt aggrieved, the reexemption ; the assessment being cent rise of 4 per cent, in English calculated on the profits of the funds gave him an opportunity of three preceding years ; if it were relieving himself. unsuccessful, it would be propor, On a division, Mr. Baring's tionably or altogether exempt ; and Amendment was rejected by 203 various allowances were made for to 40. outgoings.

Mr. Hume endeavoured to limit

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the duration of the Bill to one mons was incapable to discharge year, by moving that it should be its functions. in force till the 6th of April, 1843,

Mr. O'Connell and Mr. Hume which was negatived by 174 to supported the Motion ; Lord John 52: and another Amendment, Russell opposed it. It was removed by the same Member, that jected by 156 to 51. the profits of trade should be cal. Mr. Hume took the opportunity culated on the last year only, in- of stating his opinion, that instead stead of the average of three years, of attempting to relieve the disshared the same fate.

tress of the country, by imposing Mr. Benjamin Wood moved four millions of additional taxathe clause before referred to, for tion, Sir Robert Peel should have enabling persons to set off losses reduced the expenditure; much of under one schedule of income, that excessive outlay was caused against profits under another ; but by Lord Palmerston, the evil ge. Sir Robert Peel declared himself nius of the country, who had led against this Amendment, saying, it into war after wat: “ In 1792, that the admission of such a prin- the entire marine of this country ciple would totally change the Bill, numbered 16,000 seamen, boys, and require a material enlargement and marines. The amount of the of its provisions. It was Navy in 1817, after the war, was quently rejected by 110 to 66. 19,000; the Army in that year

On the third reading being numbered 22,000. In 1822, the moved on the 30th May, Mr. Shar- number of our forces, Army, Navy, man Crawford moved the follow and Artillery, was increased to ing Amendment:

97,000; and now the number is “That as by the existing laws a 146,000. The sending out 15,000 large proportion of the people of troops to Canada has cost 5,000,0001. this realm are excluded from voting The fleet on the coast of Syria used for Members of Parliament; and to cost 120,0001. ; now it costs as it also appears, by the reports of 1,000,0001. ; and the employment different Election Committees, that of so greatly increased a force there corrupt practices have been used to had altogether cost not less than an extraordinary extent in pro. 7,000,0001. or 8,000,0001. He curing the return of Members to objected to the needless and lavish this present House of Commons; promotion, unequalled in France, and as from both these causes, this or Prussia, or any other country of House cannot be considered a fair a decidedly military character. The representation of the people, it is amount of our taxation in 1830 therefore unfit that any system of was 52,018,0001. Lord Grey's increased taxation should be imposed Government made a net reduction by Parliament, until all just causes of 7,220,0001.; but, instead of the of complaint with regard to the revenue falling off in proportion, mode of electing the Members of it only fell to forty-nine milthis House shall be first redressed.” lions and a quarter, the reduction

Sir Robert Peel trusted that he having given a great relief to comshould not be charged with dis merce. In 1837, the taxation berespect, if he declined to discuss gan to increase, till in 1841 it was the Motion. It amounted to a de- 54,000,0001. ; and the distress of claration, that the House of Com- the country has grown so great,

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that that amount will press as against the Bill had been insigheavily as 70,000,0001. would have nificant. done in 1833. To send round a After some further discussion, begging letter was not the way to the House divided on the third meet it, but to reduce the military reading, when there appeared for expenditure.

the Motion, 199; against it, 69: Mr. Hume added, that it was majority for the third reading, 130. true he had given a vote of confi

The Bill then passed. dence to the Whigs, but he now In the House of Lords it was thought it would have been wiser subjected to little discussion. It to have turned the Whigs out passed a second reading sub silenthree years earlier.

tio, and went through committee Mr. F. T. Baring opposed the without alteration ; and it was not Motion with a recapitulation of till the third reading, that any the oft-repeated arguments against debate on the measure took place. the nature of the tax.

On that occasion, the Marquess of Mr.Goulburn, having made some Lansdowne, recapitulating some of reply to Mr. Baring, stated that the arguments against the Incomethe expense of collecting the Pro- tax which had been urged by its perty-tax of 1815 was 300,0001. opponents in the House of ComHe thought that under the present mons, and which have already been Bill the expense would not exceed noticed in our summary of the half that sum. Under the old Act, proceedings there, moved a resothe expense of the establishments lution in the following terms :was 117,9981. ; it was now in That while this House is untended to employ the Commission willing to obstruct the progress of ers of Assessed Taxes, which would measures calculated to supply the increase the expenditure of that present deficiencies of the public department by only 30,0001. He income, and make it fully adequate had considered Sir R. Inglis's pro- to meet the public charges, it canposition to make 150l. the starting- not refrain from recording its opi. point, exempting incomes of that nion, that a judicious alteration of amount, and also the same amount the duties affecting corn, sugar and in larger incomes, by taxing only timber, would bave greatly dithe surplus above 1501. He found, minished the amount of additional however, on calculation, that such taxation required by the exigena modification would affect in- cies of the State ; and would, at comes to the aggregate amount of the same time, from its effect in 33,500,0001. ; and to exempt so increasing the comforts of all large an amount, would materially classes, and lessening the privaaffect the calculations on which tions of the great body of the peothe measure was based. The de. ple, together with such additions lay in passing this measure had as might have been obtained from elicited the proof, that the peo some other sources, have been preple sympathised with the Go- ferable to a tax on income in the vernment in their endeavours to present circumstances of the counmeet the exigencies of the country, try.” without laying a burthen on the Lord Brougham condemned the industrious classes. The number Income-tax with all his powers of of signatures to the petitions invective, but said he could find no

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