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In the following November Christian, Duke and the endowments of charitable institutions of Glucksburg, himself succeeded to the throne in the assessments for income-tax. of Denmark on the death of King Freder- It may be easily understood that in a house ick VII., on the extinction of whose dynasty where the majority of the members probably (the house of Oldenburg) Prince Christian belonged to more than one club, little regard took the sovereignty, in accordance with a was shown to the argument that the publictreaty made in 1852, by which the great house was the club of the working-man, and powers provided for the integrity of the Dan- that if places where people met for refresliish monarchy by settling the succession on ment and for society were to be taxed, no exPrince Christian of “Schleswig-Holstein- ceptions should be made. The “ club tax" Glucksburg," whose wife, by virtue of certain was negatived. family renunciations, became heiress of the In reference to the “tax on charities," as it royal crown of Denmark.
was called, Mr. Gladstone contended that it These particulars will presently suggest would practically be no tax upon charities at that “Schleswig-Holstein” difficulty, to which all. An influential deputation waited on hin, a brief reference will be made in another in which the Duke of Cambridge, representpage.
ing the governors of Christ's Hospital, de
clared that the proposed scheme would mulct Events in the parliamentary history of the that institution of £2000 a year. The Archyear 1863 were neither very interesting nor bishop of Canterbury urged objections against remarkably important. The financial state- applying the tax to the Corporation of the ment made by Mr. Gladstone excited consider- Sons of the Clergy and the Clergy Orphan able attention, but there was little scope for Corporation; the Earl of Shaftesbury, several originality in the scheme of the budget. The clergymen, and others interested in some of American war and its effects upon English the larger charities, also strongly deprecated trade and manufacturing industry had left the intended application of the tax to the little room for the further remission of taxa- funds of those institutions. tion on articles of general consumption, though Mr. Gladstone listened, received memorials, the distress that still prevailed in the cotton and heard what the deputation had to say, districts made such reductions desirable. but would give them no reply, as the proposi
At the same time, it was now well under- tion was coming before the House of Commons stood that the budget for the year would be the same evening. It was then that he enskilfully designed to afford relief in some tered into a long and closely argued defence directions. The time had arrived when the of the scheme, which, though he made it no chancellor of the exchequer had not only essential part of the budget, and was willing reached to the height of a great financial to leave it to the house to determine, he dereputation, but had achieved a position where clared to be a just and politic measure. The even his opponents acknowledged his consum- question was not understood, and he desired mate ability, and for a time forbore to assail to call attention to the nature of the exemptions his main proposals.
It may be said that at it was proposed to remove. As to the characthis period Mr. Gladstone was the support of ter of the charities sought to be dealt with, the government of which he was a member, nineteen-twentieths of them were death-bed and that had he failed it would have crumbled, bequests—a species of bequest which the law not in slow decay, but in immediate ruin. did not favour, and which were essentially Yet there were two proposals in the budget different from charities, properly so called, of 1863 which the house rejected. One was which were subject to taxation. He objected that of charging clubs with a license duty for to immunities which encouraged men to imthe wines and spirits sold to members, the mortalize themselves as founders. The loss same as that imposed on taverns; the other to the state of the exemptions in question was was to include the property of corporate trusts £210,000 a year, while there was a large and
THE BUDGET SCHEME OF 1863.
growing charge upon the public funds con- asperity of the representation that the scope nected with the administration of charities, the endowed charities would be seriously amounting to about £45,000 a year; and with reduced by the imposition of income-tax; but other items, the whole loss to the state was the majority of his hearers evidently thought nearly half million per annum. He then that to place a tax upon the income derived analysed the charities in three groups-small, from charitable endowments would be in effect middle, and large-affirming that amongst the to tax the amount of relief that should be small there was hardly one which, in itself, derived from such charities by the recipients was deserving of the toleration of the house, of their bounty. Again, the inquisitorial and which had not been condemned by three character of the income-tax had made it, and separate commissions of inquiry, as tending to must always make it, hateful, and the manner pauperize people who sought it, and to com- of its assessment and collection rendered it, promise their independence and self-respect. and continue to render it, obnoxious. The The middle charities, which were distributed great charities which, whatever may have been in money only, were in the main not charities or may still be their corruptions and shortin the strict sense of the term; while as re- comings, the public recognize as representgarded the larger charities, they were full of ing the larger proportion of beneficent work abuses, and often mere vehicles for patronage, among the sick and the afflicted, had a pretty and were not fit subjects for exemptions, which, sure ground of appeal against their funds in fact, amounted to grants of public money. being subject to an impost which was for the It was not his intention to make any remarks most part regarded with detestation by their on the management of endowed hospitals, contributors and subscribers. The income-tax, which the house must regard with so much people were always being told, could only be favour and respect; but when at every turn excused on the ground of its being imposed as the threat was flung in his face that if the mea- a temporary necessity—and yet here was an sure were carried out the number of patients attempt to fasten it upon the permanent pubmust be diminished, he was obliged to give it lic institutions of the country: while the reparticular consideration. He did not believe presentation that, should its exaction diminthat the number of beds for patients would ish the number of cases relieved by any be reduced. Those who, in the case of the charity, the loss would soon be repaired by protected trades, declared that if protection public subscriptions—was only saying that were to be withdrawn they must dismiss so it would be repaired by subscriptions from many of their workmen, were not men who people whose incomes, from which these subtold lies. They really believed what they said, scriptions would be taken, had already been but were not aware that more economical ar- subjected to the same execrable impost. The rangements would enable them to keep those clauses of the financial project which related workmen, pursue their trade, and make larger to the “taxing of charities” were rejected by profits than before. One of the great evils of the house, nor was there anything to show that the existing system was that, while public they would have been favourably regarded money was bestowed on these establishments outside Parliament, though the mismanageall public control over them was dispensed ment and official extortions of some of the large with, and thus all effective motives foreconomy charities were known and resented. were annulled. Endowed institutions laughed But the main scheme of the budget reat public opinion. The press knew nothing of mained untouched, and though it offered no their expenditure: Parliament knew nothing very striking financial features, it was accomof it. It was too much to say that hospitals panied by a lucid and interesting exposition were managed by angels and archangels, and of the condition of the country and the operdid not like the rest of humanity, stand in ations of its financial measures during some Deed of supervision, criticism, and rebuke. years. From 1858 to 1860–61 there had been
Ir. Gladstone seemed to speak with some an increase of over £8,000,000 in the ex
penditure. The average annual expenditure leaving a surplus of £3,741,000. The chief from 1859 to 1863, including the charge for points of the proposed financial scheme were fortifications, was £71,195,000. Excluding cer- the reduction of the duty on tea to a shilling tain items which in their nature did not in- a pound, which would take £1,300,000 from crease-namely, the interest for the national the revenue, and a change in the incidence of debt and the charge for collecting the revenue the income-tax which would include a reduc— the charge for the year 1858-59 was tion. It was proposed to make £100 the £31,621,000; but in 1860–61 it had risen to lowest income which would be assessed for £42,125,000, or ten millions and a half in two income-tax, and to allow persons whose inyears. Since 1853, or the time previous to comes were below £200 to deduct £60 from the Russian war, the charge had increased by the amount, the balance only to be liable to something like £18,000,000, and the increase the tax. This involved the removal of the had been called for by the public desire to former rating on incomes of £150, and a restrengthen the defences of the country. The duction on incomes under £200. The reducestimates which now had to be made were tion of the tea duty had been called for, ever hopeful, but must be considered with regard since it was promised in a former budget of to special circumstances, such as the condition Mr. Disraeli, and the incidence of the incomeof Lancashire. “ Towards that Lancashire," tax was the cause of widely-spread dissatisfacsaid Mr. Gladstone,“ to which up to this time tion, pressing hardly as it did, and as it still every Englishman has referred, if not with does (and perhaps must), upon small profespride, yet with satisfaction and thankfulness, sional or precarious earnings, as compared as among the most remarkable, or perhaps the with settled incomes derived from certain most remarkable of all the symbols that could classes of property. be presented of the power, the progress, and
The review of the financial and commercial the prosperity of England-towards that Lan- position of the country which Mr. Gladstone cashire we feel now more warmly and more brought before the house enlisted profound thankfully than ever in regard to every moral attention. The value of British goods exported aspect of its condition. The lessons which to the United States in 1859 was £22,553,000; within the last twelve months have been con- in 1862 it had fallen to £14,398,000, and thus veyed, if in one aspect they have been painful exhibited a decrease of £8,154,000. The value and even bitter, yet in other aspects, and in of foreign and colonial goods exported to the those, too, which more intimately and perma- United States from this country had during nently relate to the condition and prospects of the same period increased. In 1859 it had the country, have been lessons such as I will been only £1,864,000; in 1862 it had increased venture to say none of us could have hoped to to £4,052,000. The augmentation was as learn. For however sanguine may have been much as £2,188,000; but nearly the whole of the anticipations entertained as to the en- it was represented by the single article of during power and pluck of the English people, cotton-wool, which amounted in value to no I do not think that any one could have esti- less than £1,712,000. However, deducting
. mated that power of endurance, that patience, the increase on our foreign and colonial goods that true magnanimity in humble life, at a from the decrease upon our own export of point as high as we now see that it has actu- British goods, there remained an aggregate ally reached.”
diminution in our export trade to the United We have already seen what was the attitude States of about £6,000,000. of Lancashire during the period of the cotton Taking next the case of our trade with famine, but there was also dreadful distress France, it became Mr. Gladstone's pleasant in Ireland.
duty to point to a very different state of things. The estimated expenditure amounted to The year 1859 was the last full natural year £67,749,000 without the cost of fortifications. before the treaty of commerce. In that year The revenue was estimated at £71,490,000, the value of British commodities exported to
THE TEMPERANCE MOVEMENT.
France was £1,754,000. In the year 1860 the total amount of exports to France, which in treaty was concluded, and it took effect almost 1859 was £9,561,000, had, in 1862, gone up to wholly as regarded our imports, but on a very no less than £21,824,000. In fact, while we few articles as regarded our exports. The had a decrease in the total trade to the United value of British goods exported to France in States of £6,618,000, that decrease was a good 1860 was £5,250,000; and thus showed an deal more than made up by the increase in increase of about £500,000. In 1861 the treaty the trade to France, for the augmentation in took effect: as regarded its provisions relating the French trade was £12,268,000. to the duties on imports into France it came into operation late in the year, namely, on the In a former page the name of Father Mathew 1st of October. A very large augmentation and some particulars of the work that he acappeared in our exports; but a part of this complished in the cause of temperance, or was due to the concurrence of a very bad har- rather of total abstinence, have been recorded. I vest in France, with a large supply of corn in At the date at which we have now arrived the markets of this country. In consequence (1864-5) his successors in that cause had bewe sent a great quantity of corn to France; gun to make a determined effort to obtain but in order to a more just calculation, this distinct legislation for the purpose of forwardarticle was not taken into account. After ing their views and diminishing the vice of striking off the sum of £1,750,000 for ex- drunkenness by parliamentary interposition cess in the export of corn, the value of restricting the sale of intoxicating drinks, or British goods sent to France in 1851 rose to rather giving the power of restriction to a £7,145,000. It thus showed an increase of majority of the inhabitants of any particular £2,391,000 over what it had been the last district. year anterior to the treaty. Then came the Of course there were advocates of temperyear 1862 with the treaty in operation from ance and of total abstinence before Father its beginning to its close. The value of British Mathew gave to the movement an enormous exports during the year now amounted to impetus, the immediate effects of which seem £9,210,000. It thus showed an increase of to have diminished for a time after his death. £4,456,000. In other words the amount of He himself “sigued the pledge” at a temperBritish goods sent to France had about doubled ance tea-meeting at Cork, and nine years preunder the operation of the treaty of com- viously anti-spirituous and temperance socie
ties had been formed in Belfast and Dublin But the figures thus named by no means on the plan of the “American Temperance set forth the whole extent of the advantage Society," which was instituted at Boston in which the trade of England and France has the United States in 1826. In 1831 the Dublin derived from the treaty; for an augmentation Society, which had then become the “National of exports still more remarkable took place in Hibernian,” reported 15,000 members, and its foreign and colonial produce; and the com- secretary was Mr. Crampton, solicitor-general mittee were reminded that the foreign and for Ireland, and afterwards Judge Crampton. colonial produce which we sent to France was In Scotland the first society pledging its something that we had ourselves obtained members to abstain from drinking spirits was elsewhere in exchange for British produce. It formed at Greenock by John Dunlop, whose therefore followed that every increase in the book on Compulsory Drinking Usages, pubexport of foreign and colonial produce from lished about that time, is itself sufficient to this country constituted or represented effec- prove what enormous advances have been tively a corresponding increase in the export made during recent years with respect to temof British manufactures. The value of foreign perance in the observance of social customs. and colonial produce sent to France in 1859 In 1830 a society was formed at Glasgow, and was £4,800,000; whereas in 1862 it amounted to no less than £12,614,000. Accordingly the
1 Vol. i. p. 255.
this soon developed into the more important | in old days would have been equivalent to a
capital, namely, a double t (ttotal). Probably
association known as the Scottish Temperance
It should be remembered that these societies were really, as their names implied, "Temperance," and not total abstinence societies. They were opposed to the use of spirits, but permitted wine or beer to be taken in moderation. People had not then learned to declare that there is no such thing as moderation in the use of alcoholic beverages, as some of the advocates of total abstinence now put it. It scarcely needs to be said that in various ages there have been people or small associations of people-occasionally whole tribes like the Rechabites-who abstained from all intoxicating drinks, and in Ireland so early as 1817, in Scotland in 1830, and a little later in some other places, total abstinence societies existed, such as the "Paisley Youths" and the "Tradeston Glasgow Total Abstinence Society." It was at Preston, however, that this exclusive phase of the temperance question first took prominent public shape, and beer was prohibited first by a small section, and afterwards by all the members of the original society. Here, too, the name by which the whole body of total abstainers have since been known was adopted. One of the converts, using an old-fashioned homely expression, said that he was for "tee-total abstinence," meaning to emphasize the word total, or to make it more expressive by a capital "tee," or what
The organization increased-societies and branch societies flourished, and beside issuing publications advocating their cause, started various provisions for mutual benefit, many of which have reached to very remarkable proportions, as such associations will if prudently conducted, whether they be founded by total abstainers, or others who think that they may be moderate partakers of wine or beer without intemperance. Many of these societies had in 1864-65 shown what could be achieved by establishing benefit societies for the relief of sick or disabled members, or friendly societies for mutual help; while the principle of life assurance was adopted, and a society of that kind started for the remarkable reason that a prominent abstainer, wishing to take out a policy of life assurance in one of the already existing offices, was informed that he would be charged an extra premium because of his total abstinence. So the movement went on till in 1856 the number of societies in the United Kingdom represented a great and important interest, and by no means a poor one. At that date the two great organizations, the National Temperance Society and the London Temperance League, were united in "the National Temperance League," of which Mr. Samuel Bowly of Gloucester was made president. There were, of course, other leagues and associations in the provinces, and branch societies in various districts. The movement had become widely representative, and it was thought that something more decided should be done to influence legislation and to compel people to abstain, by acts of parliament for suppressing the sale of intoxicating liquors. For this purpose the "United Kingdom Alliance" was formed at Manchester in 1853, with Sir Walter C. Trevelyan for its president. It set about a regular and continuous agitation of the question by means of local auxiliary branches, agents, district superintendents, and