On the subject of the amount to be applied as a sinking fund, Mr Robinson observed, that if he were right in what he collected to have been the leading principles which governed the policy of Parliament, he could not discover any reason why the government should now depart from that course which had been already so strongly recognized. A proposition founded upon the first principle, would at once go to the abolition of the sinking fund, and the abandonment of all attempts to decrease progressively the pressure of the public debt-a principle dangerous at all times, but at the present particularly alarming, for it would involve, as a necessary consequence, the idea of an indefinite addition to the national debt, without any fixed hope of ultimate adjustment. Let those who would venture to recommend the introduction of such a principle into the policy of the country, consider what may be the duty and necessity of the times. Who could say what may be the nature of the claims which should devolve on the nation? Who could say what energies they may be called upon to wield in defence of all that was dear and valuable in national honour? Who could say when they may be compelled again to resort to that firm bulwark-the invaluable credit of the country; and was this the time (if ever) when they ought to disturb that which, if shaken, might lead to the destruction of the country itself? If ever there were a time when it was imperative upon the country to maintain its credit, he thought the present was, from a variety of causes, that period; and the avowal of that time, and the determination to maintain that credit inviolable, ought to be made when they knew that vague and mischievous notions were studiously inculcated, that the people had no remedy for

their burdens, but the compulsory seizure of a part of the public debta seizure involving every character of spoliation-a robbery of one set of people to relieve another. (Loud cheers from both sides of the House.) He was glad to find that his own sentiments were echoed from every part of the House. (Reiterated cheers.)

The honourable gentleman now (after a short interruption, occasioned by sudden indisposition,) proceeded to the grateful task of detailing the taxes which he intended to remit. His main object was to afford relief to the agricultural interest, and there were a variety of little items which produced an inconvenience to the payer, and an expense in collecting, much out of proportion to the actual produce. The first tax which he would mention, was one upon that class of persons who came under the description of male servants occasionally employed. It was obvious that this tax was exceedingly inconvenient, embarrassing, and vexatious, gave rise to continual disputes, and tended to render the assessed taxes more unpalatable, (he would not use a stronger word,) than they ought fairly to be, when considered merely with reference to their amount. He intended to repeal this tax entirely; it amounted to about 37,2001. Another class of persons were charged with a tax, who, however, appeared to him to be peculiarly ill-suited for the imposition of any tax-he meant those described as occasional gardeners The tax had, doubtless, been imposed under the idea that gardening was an object of luxury; but its effect was very frequently to prevent poor people from obtaining employment. If a gentleman was to employ a poor man to mend a walk, or trim a bed in his garden, for only one week, he would be under the necessity of paying the

tax. The tax was only 10s.-that was not much, to be sure; but persons did not like to make an additional return. He must confess there was something exceedingly unpleasant in the appearance of that paper which the collector put into one's hand. Individuals had a repugnance to placing in the returns the name of an additional gardener, merely because they had employed some poor man, perhaps from charitable motives, for a few days, in ornamenting their gardens. Believing that the tax upon persons employed as occasional gardeners was unwise, and that it operated to the disadvantage of the poor, he proposed to repeal it altogether. The total amount of the tax was about 19,7001. The next item of taxation which he meant to abolish was that upon the lower class of taxed carts. A petition against that tax had, he believed, been recently presented to the House; and the honourable member for Aberdeen had given notice of his intention to move for a return of its amount. The honourable member should be furnished with the return, which would be the last he would have occasion to call for, upon that subject at least. He computed the amount of the tax to be about 9300l. There was another tax which he would totally repeal; it was unimportant in its amount, but it fell upon a class of persons whom he did not wish to tax at all, if he could help it; he alluded to the tax of 3s. upon ponies under thirteen hands high. At a time when the government was terribly in want of money, and obliged to get all it could whip up, the imposition of such atax might be excused; but now that they were about a bona fide reduction of taxation, it ought not to be allowed to continue. The produce of the tax was only 4480l. It was also his intention to repeal another tax of

equal amount to that which he had just mentioned; it was the tax of 3s. on horses employed by small farmers who happened also to be engaged in trade. The produce of that tax was 6500l. It was obvious the persons by whom it was paid must be poor, and that it must be a great inconvenience to them. He therefore felt great pleasure in proposing its total repeal. He had now mentioned all the small items of taxation which he intended to repeal altogether. The remaining taxes upon horses, carriages, servants, and other objects, he proposed to reduce 50 per cent. It might perhaps be objected, that the largest portion of those taxes were paid by persons whose means enabled them to do so with ease, and that they (the taxes) did not operate oppressively upon that class of the community which was most distressed. He had certainly endeavoured to consult the advantage of the poor, rather than that of the rich, in the intended reduction of taxation; but he did not think that it was very material whether a tax was paid by one class or by another; the repeal of it would be beneficial so far as it went. That being his opinion, he thought the committee would not object to a reduction of 50 per cent of the assessed taxes generally. The right hon. gentleman then stated, that he intended to effect the following reductions upon the several descriptions of taxes named :The tax upon male servants,

a reduction of

£159,500

98,050

The tax upon clerks, shop-
men, &c.
The tax upon 4-wheel carriages 145,000
The tax upon 2-wheel carriages 98,000
The tax upon the higher class of

. 17,630 524,000

Upon the lower duties on horses and mules, employed in agriculture

and trade, and trade wholly, a reduction of 72,500l. would take place. He farther proposed to repeal part of the taxes upon windows. The general principle upon which he would proceed, with respect to the windowtaxes, was to reduce them generally to the extent of 50 per cent; but he also intended to repeal altogether the tax upon one description of windows. The committee must be aware, that all shops, counting-houses, and buildings of a similar description, which were actually detached from dwelling-houses, were already exempted from any payments under the head of window-taxes. He intended to extend this exemption to the groundfloor windows of all shops, whether attached to dwelling-houses or not. About two years ago, that very subject had been brought under the consideration of the House, and a committee was appointed to inquire into the operation of the window-tax, in so far as it affected shop windows. The result of the deliberations of that committee was to shew that the tax operated very oppressively upon a class of persons who were little able to bear it, namely, the smaller tradesmen. Those tradesmen were obliged to exhibit their goods in their shop windows, and to maintain a very unequal competition with persons whose shops were moveable, being established in carts or smaller vehicles. The latter class of tradesmen made a very beautiful show of their wares, and sold them, no doubt, very much to their own advantage, and far be it from him to say, that they did not do so greatly to the advantage of the consumer also. He meant to urge nothing against that mode of carrying on trade, because he thought that people had a right to purchase their commodities at the cheapest possible But it was not fair that itinerant tradesmen should have so great

rate.

an advantage over the resident tradesmen, as they now possessed, in consequence of the operation of the tax upon shop windows, which was 150,000l., the whole of which would be repealed. Thus he stated the reduction upon the whole of the assessed taxes at 2,233,000. He had not yet adverted to the assessed taxes of Ireland. That was a subject of a very peculiar importance. The manner in which he meant to proceed with respect to the Irish assessed taxes was to repeal them all. He was quite sure that the people of England would not grudge to their poor brethren in Ireland the little advantage which they might obtain over them in being entirely exempted from the assessed taxes. There could be no doubt that the operation of those taxes was infinitely more severe in Ireland than in this country, at least to those persons who were so good as to pay them. He was afraid that but little relief could be afforded to Ireland by the repeal of the taxes; but setting that consideration aside, he was willing to take away all occasion of complaint, and therefore he would carry the repeal into effect. The diminution which the repeal of the Irish taxes would occasion to the revenue would be perhaps about 100,000l. He would explain the manner in which this diminution might be compensated. The commissioners of inquiry into the collection of the custom-house duties of Ireland, had suggested that they should be equalized, and he was resolved to act upon that suggestion. He believed he was correct in stating that the Irish custom-house duties were at present an expense instead of a benefit to the country. Being upon the subject of Ireland, he might be allowed to say that it was one in which he felt very great interest. He attributed his feelings upon that point, partly to the

circumstance of having at one period of his life passed nearly two years in that country-partly to the interesting nature of the country-partly to the peculiar constitution of society there to the way in which Ireland differed from this country-the causes of which were, doubtless, highly honourable to the Irish people, although he could not contemplate, without pain, the consequences which resulted to Ireland from the nature of her social organization. There was no circumstance connected with Ireland which had ever excited his feelings more powerfully, than the state of her distillery laws. It was well known how very large a portion of the Irish revenue was derived from the duties on spirits; and it was also known how much distress and misery, and how many indescribable evils, had resulted from the manner in which those duties were levied. It was impossible to raise them without employing the army; and the army could not be called into action without affecting the peace of the country. In order to raise those duties, it had been found necessary to make gentlemen, who possessed estates in Ireland, hunt out, prosecute, and punish those who naturally looked up to them for protection; and it not unfrequently happened, that it became the interest of landlords to protect their tenants in the violation of the laws, whilst it was the interest of tenants to act in constant opposition to law. It was impossible to conceive an evil more grievous or fatal than such a system. Under its influence all the kindly feelings which ought to unite a people to their government were severed, and mutual distrust supplied their place. There was nothing that could keep the parties to gether-there was everything that could perpetuate their separation. He could not, therefore, look at the

distillery laws of Ireland, without feeling that some alteration of them was required, that would remove the monstrous evil which had grown out of them, and restore to the country, or he should rather say, confer upon it, (for he was not sure that Ireland had ever yet possessed them,) some of those blessings arising out of social order, which the people of this country knew how to estimate, because they had long enjoyed them. It was his intention to propose a remedial measure on this important subject, which had already undergone the serious consideration of a right hon. friend of his, and of other gentlemen who formed part of the commission of inquiry upon the revenue of Ireland. The measure which he would propose would embrace a very great reduction in the amount of the duties on Irish spirits. It was only an experiment; whether or not it would be successful, God only knew; but he was determined it should have a trial. It might be asked what would be the effect of such a reduction upon the revenue? He was sanguine enough to believe, and he was supported in his opinion by a report which would be laid upon the table of the House in a few days, that the revenue would not, ultimately, be injured by the reduction.

In the course of Mr Robinson's speech, he alluded to the great exertions which had been made by government for the reduction of the public expenditure. In the customs, the expense of collection, in the four years 1818-21, had been reduced from 1,527,6217. to 1,069,280l. He recalled the attention of the committee to the appointment of the commissioners two years ago, to inquire into the collection of the revenue in Ireland. At that time nobody objected to the appointment of that committee; true, by some it was ri

diculed as a vain attempt-by others undervalued, as little calculated, from a variety of causes, to produce the intended result; but what had been the eventual fact? To the result of the labours of these commissioners he might now confidently appeal. Never had parliamentary commissioners gone forth, with a more determined resolution to probe to the bottom the complicated subject which they were sent to investigate-never had men proceeded more steadily onwards in their course, in despite of all the serious obstacles, political and otherwise, which encountered them almost at every step-and never had any set of men been animated with a greater desire, fully and impartially to execute the important commission which had been intrusted to their hands. What they had done hitherto was before their countrythey had investigated to the bottom the abuses which prevailed in the Irish revenue, and he hoped he might be permitted to add, that the government of this country had not been backward in evincing the fullest resolution; indeed, he had heard (if it were not irregular to refer to it) the first minister of the Crown avow the firm determination of his Majesty's government to accede to the recommendation of the commissioners, and give the fullest effect to their labours. In furtherance of that object, he would himself be found ready to bring forward a bill, should the duty of originating it devolve upon him, to give legislative force to their recommendation; in the event of the task falling into other hands, he should be found ready to tender his best assistance to make the bill as applicable and comprehensive as the nature of the case required. The necessary operation of such a bill was to reduce expenditure and diminish patronage. Now it might be said, that to the

maintenance of these two things he was partial, and indeed he might be supposed officially attached to them both. Whatever were his attachment to office, he still could assure the committee that such an imputed disposition-for an imputation upon his character he might be permitted to say he held it to bewould desert him here, and he should be found most ready and most anxious to give practical effect to the useful and zealous labours of the commissioners.

The Chancellor having finished his speech, a phenomenon, singular in the annals of the House, followed; the leading members of opposition vying with each other in the panegyrics which they pronounced both upon it and him. Mr Ricardo, after complaining of the attacks made in the House on the science of political economy, declared, that he had been delighted to hear the plain, sound, practical, and excellent speech which had been delivered by the right honourable gentleman opposite; and he thought that the science of political economy had never had so great and able an expositor as it had now found in the House. He thought that there never yet had been in that House a minister filling the situation which was held by the right honourable gentleman, who had in that capacity delivered sentiments so candid, wise, and excellent.-Mr Baring thought it impossible for any one to have given an explanation more clear or satisfactory than they had heard from the right honourable gentleman. It was most satisfactory and congenial to what the honour of the British nation required in a minister of his rank.-The redoubtable Mr Hume himself had never heard a speech from that (the ministerial) side of the House, which gave him more pleasure than that of the right