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the inequitable character of some of the * Income-tax distinctions : — " By a fiction of law a bishop draws his income from land , and lias 5000 Z . a-year , and you tax him Id . in the pound . A judge has 5000 ? . a-year also for his life ; he is in schedule D ., and you tax him 5 \ d . in the pound . Take another ease . A widow receives 160 ? . a-year , charged on land in the shape of jointure , and under the Government proposition she would be taxed 7 d . in the pound . We have heard of a Mr . Moore ( great laughter ) who has 70 OOZ . a-year from a patent place which he contends is a freehold . You tax the widow who receives 160 Z . a-year charged on land at the rate of Id . in the pound , while Mr . Moore , upon his sinecure of 7000 ^ . a-year , is to pay only & \ d . You talk about realized property . Now , any person having property in land in . the colonies , any person having
property in land in any part of Europe , any person having property in the foreign funds , is to be charged only 5 ^ d . Well , with all your care and anxiety for realized property , you will find , in the very heart of schedule C , which relates to ' flandholders , for whom you profess the tenderest regard , the holders of terminable annuities , some of whom lose their capital at the end of 1860 , and , while you only require the holders of realized property abroad to be taxed t >\ d ., your own holders of terminable annuities are absolutely , by your amended schedule , paying Id . in the pound . Take , again , the case of Ireland . The Attorney-General for Ireland is not to be taxed a farthing , while his clerk who receives his briefs with 100 Z . a-year is to be charged 5 \ d . in the pound upon his salary . A tide-waiter on Loch Foyle with a small salary of 1207 . a-year , is to be taxed o ^ d . in the pound , while the Bishop of Derry , living in his palace by the side of the lake , is not to pay a penny . "
As to direct taxation , Lord Derby himself had expressed wise fear that Free-trade rigidly carried out ( " he would say rashly" ) would embarrass the finances ; and Sir Itobcrt Peel had approved of direct taxation hut for a special and temporary purpose . For the Income-tax exemptions now proposed to be abolished there were , he thought , some good reasons . "I am of opinion that that class having incomes between 100 / . and 150 ? . a-ycar in this country constitutes exactly that class of persons who feel the greatest trouble in maintaining their position . It is exactly the point where skilled labour ends—where , if I may use the expi-ession , the fustian iacket ceases to be worn , and broadcloth
becomes the clothing of the people . It is , more or less , a class of persons compelled by circumstances to maintain a position somewhat higher than their income will allow . I will give instances in explanation of what I mean ; clerks in counting-houses , the humblest clerks in County Courts , many of the ministers of the established religion in this country , and many of the Dissenting ministers , have to maintain a position somewhat higher than their humble means will permit . ( Hear , hear . ) And , then , with respect to indirect taxation , I have here a list of twelve articles—[ tea , spirits , malt , sugar , soap , postage , corn , coifee , paper , butter , cheese ] —yielding , in the gross , a revenue of " , V 2 , ; M ) 9 , 000 / . annually , which press heavily upon the class I have alluded to . "
Direct taxation should be reserved for an emergency ; if a war arose , the people could bear an additional burthen . But it should be only a war-tax . Lord " Liverpool ' s ministry—a strong ministry—fell because it wished to continue the 10 per cent , property-tax ( imposed as a war-tax ) one year after the war had ceased . The ( Jovernnient should bis guided by that experience , and reserve direct taxation as their great resource in time of war .
Sir . 1 . Pakincton stated that the principle of extending direct taxation was involved in the resolution immediately under discussion ; but I lie Government would not be " imprudent" in that extension . The frequent votes of former Parliaments aHeeting , sometimes wholly repealing the Malt-t : ix , showed the importance of its repeal . The remission would serve tin ; consumer . . Mi . Hass hiid calculated a reduction of (> . v . per barrel ; 11 litt . would be to a poor iiiii . il . 1 ( J-v . or 1 H , v . in the year , which would go far towards paying his house-rent . The Exchequer Loan Fund was not now resorted to on account , of the change in the
moneymarket . He warmly protested against Hit ! offensive imputations made by Mr . Osborne and Mr . Peel , that the Budget , was a measure of revenge ; or retaliation on the middle classes . He was surprised to hear Mr . Lowe , an able member of the '" liberal" and " progress " party , advising that , tilings should be left , us they were . If the combined Opposition succeeded in overthrowing the ( loveninient on this question , bow would they de ; il with the Income-tuxr Mr . dobden mid Mr . Hume called Mr . Disraeli's mode of dealing with it merely justice , while Mr . Goulburn , Mr . Gladstone , and Lord John Kussell culled it spoliation .
gir A i , i .. \ ANDKit (! o (! K mi KN then moved that , tins chairman do report progress . l !|) oiitlns an explanatory discussion arose ; in the course , of which , Mr . Disraeli re-slated " the situation . " Government would take , ( . lie vote on the extension of the House-tax us conclusive on the prhiciple of the Budget ,. Tim Government certainly intended to propose ! doubfing as well as extending the House-tax , but that , intention did not preclude an amendment , suggested by the House itself , or by Hie ( Jovernnient , of tho proposition to ( hilt nHect already notified . Thursday ' h diHcuBsiou decided tho futo of tho JBculg'et .
After a very long and confused discussion as to the exact question they were going to divide about , it was agreed on all sides that the whole of the resolution doubjing the House-tax and extending its area should be read , and the division taken on that . The opening discussion , carried on by Sir Alexander Cockbukn , Sir Francis Baring-, Lord Drumlanrig , Mr . Blair , Mr . Moore , and Mr . Peacock , was followed by the two mnin speeches of the evening—those of Mr . Disraeli and Mr . Gladstone . The Chancellor of the Exchequer rose to vindicate his propositions , remarking that he had listened to nothing that had successfully impugned his policy : —¦
He first addressed himself to his estimates of revenue , and began with the 400 , 000 / . from the Public Works Loan Fund , and , entering into the history of that fund , defended his proposal for its extinction , and for the mode of repayment he recommended . In especial reply to Sir James Graham , he pointed out , not only that the high rate of interest demanded for these loans kept first-class securities away , but , as a circumstance of more weight , he represented that the fund had been applied by a succession of Ministers to far other purposes than those of local improvements . The Thames Tunnel Company had received 250 , 0 OO £ ., which never could be repaid . Battersea Park , a woful speculation , had 150 , 000 ? ., and owed 12 , 000 Z . for interest . 700 , 000 / . had actually been lost to the country , though Sir J . Graham
had asserted that not a shilling had been lost . As a guardian of public interests , he had felt it his duty to put an end to so iniquitous a system ; and after duly considering what was to be done with the repayments , which he had estimated at the 400 , 000 Z . in question , he had decided , not to lock it up in the Exchequer , or unlawfully to reduce the public debt , but to apply it to the latter purpose , through the medium of the arrangements of the Budget . After this explanation ( which occupied exactly an hour ) he proceeded to the mistake he had been charged by Sir C . Wood with making as to the produce of the Malt-tax ; and , stating the details of the calculations he had made , assisted by the best authorities in the trade , he described them as fully justified , as also was his conduct in regard to the drawback he had announced . He declared that the
Kafir war was finished , and that the latest news had eonfirmed his statement that no increased expenditure would be required , though after a war in a savage country there might long remain a flickering ember , and an officer might be occasionally shot . TheKafirshadno meansof subsistence ; they were lingering in the bush , and dying , and their skeletons were found there . In support of this view , he read General Cathcart's despatch of the 12 th of October , He had made no estimate of the loss to the revenue by refining sugar in bond , because he believed there would be none ; but for prudential reasons he would not enter further into that subject . After some general replies to party charges , and after denying that he had ever sought to deceive the farmers , he adverted at some length to tho
earetul revision which Government had given to tho financial system of tho country , and intimated that before long the question of removing burdens on succession and ou the transfer of land would have to be considered . The Government also had to consider how tho country would allow such an increase of direct taxation as would enable them to carry out their plans . Then , turning upon Sir 0 . Wood , lie retorted upon that honourable member ' s financial failures , with a series of sarcasms which brought down the loudest applause from the Ministerial benches , especially when , standing motionless , and with a most peculiar tone , lie slowly enunciated some bitter sentences , concluding with a fierce declaration that Hir C . Wood ' had yet to learn that petulance was not sarcasm , and
insolence not effectiveness . ' Ho then defended the course Government had taken on the Income-tux , and on taxation generally , and said that they had had two principles to assert , first , that thero ought to be a difference recognised between precarious and certain income ,,, and secondly , that , tho basis of direct taxation should bo enlarged , and this latter principle he predicted would ultimately become popular . As to what had hcen said about the franchise , he would nay that , he had never been too fond of associating it with mere money , but ho would observe that ho could think nothing
more ialal than that a lar / fo body possessed of political j lower should use it to throw an undue ; weight of taxation upon other classes . . Referring to Sir . dimes Graham , he said , ' I do not , so much respect him --but I greatly regard him ; ' ho quoted one of his former npee « hes , from which t lie speaker deduced un inconsistency on tho subject , oi taxing ' the poor clerk , ' which drew loud cheers from hi * supporters . The allegation I hat t he reduction of t he malttax would he rendered useless to thei consumer by the brewer , lie met , by reminding the committee that the same kind of argument had been adopted in reference to bread and ( lie villanous millers and bakers . . Protection dead !
It was rampant , and had beon inherited by tho Opposition with the . ' Protectionist , benches . Likening Mr , ( loiillmrn to a woird sibyl , ho refused to agree wit h him that I ho public revenue , was endangered , and ho read n letter from an eminent actuary do rtifnto Mr . Lowrt , and to chow that our population was likely to be incroasod rather than diminished b y emigration . . Ho announced that ho looked to a great reduction in flie pulilie expenditure of tho country , but , that could
be only achieved with regard to olliciency iin well as oco-Homy , and therefore could not , bo accomplished until lNi > - | .-f > . As an instance , ho adduced an arrangement , winch the Marquis of Chandos hud made , by hiu direction , for the butter management of fho Irish Cliiof Secretary ' s oflice , and otliccH connected with it , whereby an expenditure ut 21 , 7 . " 1 H / ,, a voair Uud beim reduced to ' 5 , 170 / . ; aud in the ollieo oi tho Secretary-at-War a similar improvement hud taken place . Ihil , Government , bad boon attempting ( ,, deal with innob larger establibhineulH , aud lie bud arrived at tho conclusion that grout rotronchmonttf wero possible .
But such reforms were impossible without the fair support of the House of Commons . When he was told that his surplus was insufficient , he replied that he had other resources on which to depend , and it would be the fault of that House if large retrenchments were not made in 1854-6 . He would pass over some small matters for the present . In conclusion , he said that he had been advised to withdraw his motion , as Mr . Pitt and ' others' ( cheers ) had done . He did not aspire to the fame of Mr . Pitt , but he would not submit to the degradation of ' others '
( Cheers . ) When parties were balanced , and a Government could not pass its measures , the most important political dogmas became mere party questions . Direct taxation had become one , and so would an administrative reform which would save a million to the country . He knew he had to face a coalition : it might be successful as coalitions had been before . But he would appeal from that coalition to the public opinion of the country , which little loved such things , and before which it became but thft haselfisa fabric of a . vision . '
Mr . Disraeli concluded a speech of two hours and forty minutes amid tremendous ministerial cheers . Mr . Gladstone rose , but for several minutes was unable to obtain a hearing in consequence of the agitation which prevailed in the house . At length he said : " I am reluctant , Mr . Patten , to trespass upon the committee , but it appears to xne that the speech we have just heard is a speech that ought to meet with a reply , and that , too , on the moment—( loud cheers from the Opposition ) ; and , sir , I begin by telling the Chancellor of the Exchequer that I postpone for some minutes the inquiry whether he knows business ; but there are some things which he , too , has yet to learn . ( Great cheers , counter cheers
and confusion . ) There were other reasons besides the reason of triviality and irrelevancy why a discussion should have been avoided to-night on the subject of emigration . ( Renewed confusion and cheers . ) And I tell the right honourable gentleman more—that the licence of language he has used ( cheers and disturbance)—the phrases he has applied to the characters of public men ( tremendous Opposition cheers , and interruptions from the Ministerial side of the House )—that the phrases he has applied to the characters of public men , whose career ——( a renewed outburst of clamour from the Ministerial benches drowned the remainder of the sentence , and the right honourable gentleman was obliged to remain silent for several moments . When order was in some degree restored he said ) :
—Mr . Patten , my wish is to keep myself ; although I confess that I could not hear those phrases used and remain totally unmoved—my wish is to keep myself strictly within the bounds of Parliamentary order and propriety , and I beg of you , sir , that if in one syllable I trespass beyond those bounds yoxx . will have the kindness to correct me . ( Hear , hear , and cheers . ) I do not address myself to those gentlemen belonging to the great party opposite , from whom I have never received anything but courtesy and forbearance ; but notwithstanding the efforts of . some gentlemen in a remoto corner of the House , who avail themselves of darkness to interrupt me ( loud cheers and confusion ) , I will tell them this , that they must bear to have their Chancellor of the Exchequer , who is so freo
m his comments upon tho conduct of others , brought to the bar of the opinion of this committee , and tried by those laws of decency and propriety ( Tremendous cheers and confusion , which drowned the remainder of tho sentence . ) Sir , wo are accustomed here to attach to tho words of tho Minister of the Crown a great authority—and that disposition to attach authority , as it is required by the public interest , so it has been usually justified by the conduct and character of those Ministers ; but I must toll the right honourable gentleman that ho is not entitled to chargo with insolence men who ( Renewed uproar and cheers again drowned tho remaining words of the sentence . ) I must toll tho right honourable gentleman that he is not entitled to say to my right honourable friend the member
for Carlisle , that he regards him , but that he doos not respect him . ( Loud cheers . ) I must toll the right honourable gentleman , that whatever ho has learned—and he huB learned much—ho has not yet learned the limits of discretion , of moderation , and of forbearance—( great , cheering and confusion)—that ought to restrain the conduct and language of every member of this Hoiwe , tho disregard of which is an oifence in tho meanest amongttt us , but , it is of tenfold weight when committed by tho leader of the Mouse of Commons . " ( Loud and long-repeated cheers . ) "Then , addressing himself to tho quewt ion before thecommiflee , Mr . Gladstone said that an unbounded liberty ot action was no doubt allowed to ovory member of Parliament , and that it was open to membersafter pausing this
, resolution , to alter it in any inconsitttcut way they pleased ; but , tho constitutional object of a parliamentary committee was to sift and sanction the proposals which camo beforo it . Tho Chancellor of tho Exchequer ' n memory was good aw to past , divtoH and withdrawn budgets ; but did he remember the proceeding of that debute , and the varying declarations that had been made by JV 1 inistorwuH to the effect of tho volo that was asked H There had novor boon a moment at which greater vigilance was required . Ilo objected to the resolution , either as a hotisc-hrx , or as tho Hudgot . . Kor all tho Chancellor of tho Exchequer had done , h <> might , oh woll have proposed low tax directly ho canio into that it
ollice . . Hutu , broader objection to the . Hudgofc was , introduced but two direct taxes , » m <| Uicw were ho adroitly contrived an to strike upon tho same clauses-The Chancellor of the Kxchoquer might have little sympathy for " the poor dork , " but ; ho would instance to him tbo condition of ono of lib own yoomun , suddenly hoi it ten by Iiim 1 ' riend ' H hai ) d with throo how taxes hitherto unknown to hiui , but , amounting to live p « r centof lib income . Tho clerg y he declared to luivo similar reason to complain of tho Chancellor of tho Exchequer . Mr . GlndHlono also opposed fho 'Houno-tax because it was connected with tho ropciil of tliw Malt-tax . MaH , though contomiinoiiB with tho old Enirliflh beverage
Untitled Article
1200 THE LEA PER . [ Saturday ,
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Citation
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Leader (1850-1860), Dec. 18, 1852, page 1200, in the Nineteenth-Century Serials Edition (2008; 2018) ncse2.kdl.kcl.ac.uk/periodicals/l/issues/vm2-ncseproduct1965/page/4/
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