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dered to lie on the Table.-Mr. Huskisson mit to the Committee those taxes by which I presented an Account of the public Expen- propose to supply the deficiency of the diture for the last year. Ordered to lie on Ways and Means for defraying the charge the Table. Similar Accounts with those for interest on the loan, in consequence of from Scotland were presented from the the decision of the House in rejecting the Commissioners of Customs in England, and tax upon Horses used in Husbandry, and the disposed of in the same manner.-Mr. Sta-alteration which has taken place in the tax velly, from the Post Office, presented an upon Salt, with regard to the export of that Account of the Arrears and Balances in the article. The estimate of the produce of hands of the Postmasters-General, up to the that part of the tax on Salt was little short of 5th of January, 1805. Ordered to lie on 65,000l. and the tax on Horses employed the table. The Chancellor of the Exche in Husbandry was estimated at 340,000l. quer moved, that there be laid before the making together a sum of 405,000l. for House, in consequence of the 10th Report which it is necessary to substitute other of the Commissioners of Naval Inquiry, an taxes. Feeling myself called upon to do so Account of the money paid in discharge of with as little delay as possible, it must be, the balance of 433,000, 17s. 6d. in the obvious to the Committee, that it is not easy hands of John Fordyce, Esq. and also of without sufficient time being allowed, to rethe proposals made by him, and the securi-sort to a source of taxation founded on a ties offered for the liquidation thereof. Or- distinct plan consistent with the means of dered.—Mr. H. Thornton, after stating the providing for the deficiency, without mavarious proceedings that had taken place in terial augmentation to the public burthens, regard to the days appointed for receiving The proposal I have to make will consist of the several petitions upon both sides of the more numerous taxes, to a small extent subject of this petition, the proceedings each, over certain articles of the Customs, also in former petitions, the comparative and some of the Excise. I shall begin with number of freeholders to be enquired into, those of the Excise. The principal article &c. &c. moved that the order for taking is that of Glass, on which I propose an adinto consideration the remaining petition of dition of 50 per cent. to the existing duties. Sir Francis Burdett against G. B. Main- The duties at present paid are on the cwt. waring, Esq. on the 9th of April, be dis- 11. 12s. 8d. for plate glass, 8s. 2d. on what charged; which being agreed to, he next is called Streadwinter's glass, and 4s. 8d. on moved that it be taken into consideration on crown glass. The additional duties I exthe 23d of April.-A long conversation then pect will produce 80,000l.-The next artook place between Mr. Fox, who thought ticle is that of Bricks and Tiles. The prethe lists should be first given in upon the sent duty on bricks and tiles is five shillings last petition; and that the 23d would be an a thousand, which will produce 37,000l. unlikely day for a full attendance, on ac- This is an article on which there is an alcount of a festival on that day; Mr. Thorn-lowance made for bricks and tiles used for ton, Mr. Creevey, the Chancellor of the sheds and erections for the purpose of farmExchequer, and others. Mr. Thornton ing and husbandry, and consequently the proposed to appoint the 25th of April, to pressure of the additional tax will be the less which Mr. Creevey moved as an amend-felt. The next article is an augmentation ment the 1st day of June. On which the of the duty on Auctions-6d. in additon to gallery was cleared for a division, which the present duty on the sale of Estates, and did not however take place, and Mr. Thorn-10d. on the sale of goods. The augmentaton's motion was agreed to. Mr. Thornton tion is 1-6th part of the present duties on the then moved, that the lists of freeholders ob- first, and 1-5th of the present duties on the jected to on both sides, upon Mr. Main-second: the produce I estimate at 31,000l. wairing's late petition, preparatory to the The next article is Coffee. It will be rescrutiny, should be delivered in, on or be-collected that when the duty was last adfore the 15th of April, which was also a-vanced upon Tea, there was not a proporgreed to... tionate tax imposed on Coffee. It does not [SUPPLEMENTARY BUDGET.]-The occur to me that there is any reason which Chancellor of the Exchequer having moved applies to one of these articles, as an object the order of the day for the House to resolve of taxation, that does not equally apply to itself into a Committee of Ways and Means, the other, except that, with respect to tea, the Secretary at War in the Chair, spoke as it is an article of distinct consumption by follows:-Sir, it is now my duty to sub-the lower orders of the people, while cof

fee is exclusively confined to the higher- | I shall only trouble the Committee with movthe additional tax I shall produce is 6d. per ing the Resolution.-The Resolution was Ib. which will produce 28,000l. The next agreed to, the House resumed, and the Rearticles fall within the description of those port was ordered to be received on Monday. of luxurious consumption; they are articles. [LEGACY DUTY BILL.] Sir Henry which hitherto have not borne their fair Mildmay said, the tax under this bill imposshare of taxation—I mean Cider and Perry, ed upon legacies to children, could be conwhich certainly have not been taxed in pro- sidered in its operation only as a tax upon portion with other commodities. Let it, landed property. If a man had 4000l. anhowever, be understood, that I mean the nual rent from his land, with a numerous tax only to apply to cider and perry made family to support, a very small part of it for sale, and not to extend to those places would be apportioned to the younger chilwhere it is the usual drink of the people, dren in the will of the parent, and those who and is made by the consumer. I propose were protected during the life of the father, an additional tax of 10s, per hogshead. I under the patrimonial mansion, when they estimate it will produce 15,000l.-There is were driven into poverty by the awful event another article which I shall propose to the to which he had adverted, were to be renCommittee, because the same principle ap- dered subject to this new imposition. Esplies to it, as an object of taxation, which timating their fortune at 40001. their inapplies to some of the articles I have named come could not exceed 2001. and besides the -I mean the article of Vinegar. The pro- Income Tax to be deducted from this small duce of the additional tax is 11,000l. pittance, they must make a further sacrifice There is only one other article, the con- the first year of 401. Another objection to sumption of which is a matter of choice and the tax was, that instead of tending to disluxury, I mean Gold and Silver Wire: I courage celibacy, it imposed a tax upon popropose to double the present duties. The pulation, and the more numerous the proproduce will be about 5000l. I trust the geny, the weightier the burthen. The Committee will be of opinion, that these house had lately shewn the influence of its additional taxes may be levied without any humanity towards mules and cart-horses, he very great pressure upon, or inconvenience hoped it would not be less indulgent towards to the Public. The whole amount of their the children of the state. The tax, in every produce will be 207,000l.-With regard to point of view, was unjust and impolitic, aud the Duties of Custom, the first articles on he should propose an amendment, in order which I propose an addition, are Slates and that younger children might be relieved from Stones carried coastways. It must be evi- the pressure of this imposition. dent to the Committee, that if a tax is laid on Bricks and Tiles, it is necessary that a corresponding one should be imposed on those articles which may be substituted for them. I propose an additional duty of 20 per cent. on Slate and Stones. The sum I estimate this tax at is 4,400l. There are only a few other articles on which I shall propose a duty of 10 per cent. The principal are, Iron, Barilla, and Turpentine. On these articles, from the information I have obtained from persons conversant with the trade, I think I am justified in taking credit for 22,000.; on all other goods, wares, and merchandizes imported, I shall propose an addition of 2 per cent. beyond the existing duties: the produce 1 estimate at 176,000l. The whole amount of the produce of the Additional Duties on Customs will be 202,4001. and those of the Excise 207,000l. making together the sum of 409,4001. The sum I want is 405,000l. so that the Committee will see that what I have taken will be more than sufficient.

The Speaker informed the hon. member that no amendment could be proposed till after the house had agreed to the third reading of the bill.

Lord George Cavendish observed, that it would operate as a check on persons giving away property, and though there were none that reprobated more than he did the practice of giving away property to the prejudice of those to whom it properly belonged, yet there were instances when such legacies were highly proper and necessary to the discharge of the duties of humanity and gratitude. His lordship appealed to the experience of the mercantile part of the house. There were many foreigners in this country who had either made fortunes by their long industry, or inherited them from the industry of their fathers, and whose long industry here, and the habits they had acquired, had defached them from any relations on the continent. These would very naturally leave their property to the friends they had formed in this country; and it was hard, he

thought, to lay such a tax on this expression | right hon. gentleman would not persevere of friendship. The question had not been in a tax directly opposed to every principle sufficiently canvassed. He concluded, there- of state policy, justice, and humanity. fore, by urging the propriety of postponing the third reading, that they might have farther time to give the subject due conside

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The Chancellor of the Exchequer adverted with great precision to the different arguments that had been urged against the bill; but our limits will not allow us to follow him Mr. Spencer Stanhope said, he had as large at great length. As the house had already family to maintain as almost any gentleman decided on the general principle of the bill, in that house, with the exception of the hon. he did not think it necessary to go into it at baronet (sir Henry Mildmay,) yet he should so much length as otherwise he should have oppose the tax, from pure and disinterested felt it his duty.-The noble lord opposite, motives. On every principle of taxation, (lord G. Cavendish) had objected to the to which he had attended, he should object clause relating to such legacies as were left that the younger children should be taxed, to absolute strangers; but surely no part of and that the elder should go free, who were the bill could be considered less obnoxious best able to answer the public demand. It than that. In this case the advantage was was, however, some satisfaction to him to unexpected, and it was natural to suppose discover, that there were various ways of that persons under this impression would avoiding this imposition; and he could as- part, without much reluctance, with such a sure the hon. gent. that he should not pay | portion of it as the tax required, and at any one farthing to the tax, from the duty he rate their claims to it must be considered felt to provide for his family. He would much less strong than in other cases it would say nothing of the distress of the times, of be. The attack which had been made on the calamities during war, of the aggravated direct legacies, he conceived to have prosystem of taxation; he did not wish to op- ceeded from misapprehension, or a very pose the minister, but he flattered himself, partial view of the subject. Much had been in resisting this tax, he did him an essential said of its falling heavy on the younger service. He had formerly read a book, en- children of a family, but when gentlemen titled, "Private Vices, Public Benefits," and used this language they seemed to forget that the advantages of general intoxication were the tax was very trifling in itself-not more insisted on in that work as a great source of than one for a hundred. Suppose a father national revenue. The waste and profu- should wish to leave to a younger child a sion of a general election were likewise con- legacy of 50001. it would be easy for him to tended for as conducive to the public in- add 501. to this sum for the payment of the terests, by enlarging the income of the tax, and so in proportion with any other state. It was on some such principles alone, sum, taking the addition from what would that the present tax could be justified. The have otherwise belonged to the eldest, so inequality of the tax was another objection. that in this case the younger branches of the It was peculiarly directed against the ill-fa- family are completely exempted, and the voured, and against the ancient maiden, tax comes from a quarter that is best able to against the diseased, the lame, and the bear it. An hon. gentleman had supposed, blind. These were more properly objects that in order to evade the tax a father might of pity, than of taxation. If the tax were be induced to leave the provision of the to be imposed, the two first years of the in- younger part of his family to the generosity come of it ought to be laid out in hospitals of the oldest, but of the two alternatives he and nunneries, that the objects of it might thought the one he had just mentioned the be permitted to starve decently. He had most likely to be adopted. It had been obsaid, the tax might be eluded. It does not jected also to the measure, that it affected extend to Irish property; and a father, by the provision made for a family at the death investing his money in the Irish funds, would of the father, while any settlement made avoid it. Again, fathers seeing the conse- during his life was exempted. The object quence of this tax, would leave the fortunes of the measure was certainly not to affect of their younger children to the duty, fide- transactions, though the propriety of such lity, and honour of the eldest, who would a measure might open a wide field for disprovide for his brethren according to the cussion, but transactions were in many inwishes of his deceased parent. Further, stances taxed ad valorem. It was urged the father might in his dying hour dispose of that it would fall heavy on the landed part his property to his children by gift, and ex-of the community, as it might be necessary clude them from his will. He hoped the often to dispose of the legacy, in order to

be able to pay the tax; but a landed proprietor might always find some savings from which he could annex to the legacy the sum necessary to pay the duty. The monied man in this respect, could be at no loss, and even suppose the landed man had not the means of leaving the ready money for the purpose he had mentioned, the 501. he still supposes the legacy at the value of 5,000l. could be raised by insurance at not more than 30s. or 40s. a year, according to the age of the person insuring. On the whole the right honourable gentleman did not think that the objections that had been stated, ought to make any impression on the house, to the prejudice of the bill.

of a decline; this was not only true in the abstract, but confirmed by the experience of ages, and the history of those countries which fell to rise no more. But if he objected to the bill on this ground, he was still more averse to it in a political view. In a mixed government, like this, the credit of an hereditary aristocracy could only be kept up by great possessions and extensive influence. These possessions and this influence were both attacked by the bill, which, for the first time, attached to legacies of land, as well as to personal property. Such taxes had ever been condemned by the wisest political economists. They had always been considered as evidences, when resorted to, of a decliMr. Grey observed, that if he was dis- ning state. He hoped and trusted that such posed to enter at large into the bill before was not yet the situation of this country; but the house, the speech of the right honour- it was impossible for any considerate man to able gentleman furnished him argument see such taxes introduced without a considerenough to prove the injustice of the tax. able degree of anxiety. The tax was one The general heir of landed property was ex- of the most glaring inequality. It was inempt from its operation, whilst personal pro- deed a direct tax on misfortune, and calcuperty was subject to it. He did not disap-lated to aggravate affliction. Every fresh prove of the exemption, but he must say, death called forth its operation; and it was that a direct tax on capital (as this was) impossible to say how often or to what would necessarily discourage that enterpri- amount it might be paid. The right hosing spirit in commerce which was so essen-nourable gentleman's argument, therefore, tial to its extension. He considered the of the smallness of the sum to be paid, was tax also objectionable in a mixed monarchy altogether nugatory. He fully entered into like ours, in which the Aristocracy consti- all that had been said about the hardships to tuted one of the branches; but this must be which it would subject a younger brother. sustained by property, for without it there The right honourable gentleman had said, would be little importance attached to rank. that if their portion was in land they would But, said the right honourable gentleman, not be called on to pay. This was mere (Mr. Pitt) landed property is not chargeable evasion; for every one knew that small diwith this duty; he agreed that it was not visions of land were not nearly so valuable, chargeable in words; but was it not so in and therefore the younger brothers would substance? The right honourable gentle- have a strong temptation to sell their shares, man referred to the prudence and tender-even at a very disadvantageous price. But ness of fathers, and argued that they would the right honourable gentleman had further leave the legacies to younger children free contended, that a small additional sum would from this tax. If they did so, how was it to cover the tax, and remove the difficulty be done? By charging the amount of this complained of. What was this but in other tax on the legacies granted, to the estate of words to say, that the land was to pay the the eldest son. Thus it was evident from tax, and if so, why did not the right hothe words of the chancellor of the exche-nourable gentleman propose the tax in this quer, that the operation of the tax would be direct form? He strongly condemned the eventually on landed property. He con- bill, as establishing a monstrous difference tended, therefore, that the house ought to between heirs by settlement, and heirs by pause and reflect seriously before it acceded birth and consanguinity. This was an ob to a measure, which, by indirect wording, jection which had great weight in his mind. would have the effect of a positive duty on It was contrary to every principle of justice the land throughout the kingdom. He beg-to place those on a worse footing, who deged to remind the right honourable gentle- rived their rights from nature, than those man, that taxes of this description had been which arose out of positive appointment. always censured by those who had written | The honourable member then replied to the and thought most upon subjects of this kind; defence of the right honourable gentleman, it should not be forgotten that they ascribed grounded on the smallness of the imposition, the imposing of them to evident symptoms He said, with much artifice the principle of

this tax had been enforced upon the house,, and the intention seemed evidently to be, to carry its operation much farther, so that neither the monied, nor the landed interest, could be able to ascertain what new sacrifices would be required under the pretence of supplying the demands of the state.

Dr. Laurence asked, whether those sums which were to be distributed among the . next of kin, when there was a will, should not be liable to the tax, as well as legacies mentioned in the will?

Irish Promissory Notes, and Sugar Bounties Drawback Bills, were read a second time, and the committees thereon negatived.The various bills before the house were forwarded in their respective stages. Among these, the Exchequer Bills bill, the Sugar Duties Drawback, the Spirits Warehousing, the Irish Stamp Duties bill, Postage Rates, Excise Duties, Malt Tax, Custom Duties, and Expiring Laws bills, were severally read a third time and passed. The order for summoning their lordships, for taking into consideration the 26th and 155th standing

The Chancellor of the Exchequer replied, that that would be a subject for future con-orders, with a reference to suspending the

sideration.

same, as far as related to the two last mentioned bills, being read; lord Walsingham addressed a few words to their lordships on the occasion. He expressed his unwilling

The question was then put on the motion, that the bill be read a third time, which was carried in the affirmative. Sir If. Mildmay then proposed an amend-ness to come forward in such instances, save ment, that all the clauses in the bill directly affecting legacies to younger children should be left out. On this a division took place; for the original motion 164-Against it 72 -Majority for the bill 92.

where the necessity of the case justified a casual suspension of any of their Lordship's standing orders; such a proceeding was, he conceived, necessarily called for in the present instance; he should therefore move, [PANCRAS POOR BILL.]-A petition of that the said standing orders be suspended, several of the directors of the poor of the as far as related to the bills in question. parish of St. Pancras, in the county of Mid--The Lord Chancellor quitted the wooldlesex, appointed in and by virtue of an act, sack, not for the purpose of opposing the made in the last session of parliament, was motion; for that, he thought, was called for presented to the house, and read; taking by the particular circumstances of the prenotice of the bill for repealing the said act, sent case, and he was aware of the importand for making other provisions in lieu there- ance of the bills in question to the revenues; of; and setting forth, that the petitioners but, in discharge of the duty he owed their conceive the said act is adequate to every lordships, to endeavour to impress on their purpose of parochial regulation and building minds the general necessity of scrupulously a work-house, and the powers thereof suffi- adhering to their standing orders, on which ciently extensive; and that the present bill so much of the dignity and correctness of has originated with only a few of the direc- their lordships' proceedings depended. On tors, unknown to the major part of such di- that ground, he had therefore to express his rectors and the parish at large; and the earnest hope that no similar occasion would same contains powers and provisions which, again occur where it might become neces if passed into a law, will in many respects sary to suspend the standing order of the be highly prejudicial to the interests of the house. Sufficient time ought to be given petitioners; and therefore praying, that they for the due consideration of bills in that may be heard, by themselves or counsel, house; and he regretted that two or three against the said bill passing into a law." Or- instances had occurred this session in which dered to lie upon the table, until the said bill the standing orders had been suspended. be read a second time; and that the petiti-He was aware that the calculations respectoners be then heard, by themselves or counsel, against the said bill, upon their petition, If they think fit.-Adjourned.

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ing the accounts between England and Ireland were difficult and complicated, and might probably take up much time. He repeated however his hope that a similar instance of suspending their standing orders, for want of sufficient time to go through a bill in its ordinary stages, would not again occur. The question being put, and the special suspension ordered: the Irish Sugar Bounties Drawback, and Promissory Notes bills, were, on the motion of lord Walsingham, accordingly forthwith read a third time and passed.-Adjourned,

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