The Earl of Harrowby stated that it was distinctly his object that the Bill should go forth as the Bill of the proposer.

The Lord Chancellor thought there twould be nothing inconsistent with the ordinary practice of the House in what was proposed by his noble friend, the Bill being merely considered as the Bill of the proposer.

On the motion of the Earl of Harrowby, Lord Walsingham left the Chair and the Committee was ordered to sit again on Wednesday.—Adjourned.

HOUSE OF COMMONS.

FRIDAY, JUNE 26.

The House went into a Committee on the Commercial Exchequer-Bills Bill.

Mr. Vansittart moved, in the Committee, for leave to bring in a Bill to extend the time of payment for six months, of the loan advanced for the relief of the commercial body: half the debt had been already discharged, and an instalment was due next month; but indulgence was requested, on account of the recent pressures from the stoppage of trade. He proposed, therefore, that the time should be prolonged six months.

Mr. Whitbread thought the requested indulgence should not be granted without farther inquiry. He had stated, in the time of Mr. Perceval, that the instalment last paid would be all that would be paid; and now it appeared, when the day of payment was arrived, it was to be postponed till January. He wished to know what means they would have of paying the amount in January, which they possessed not in July.

Mr. Vansittart said, the opening of the American market would enable them to do that in January which could not be conveniently done now.

Mr. Whitbread asked whether the Chancellor of the Exchequer meant to say, that the advances were made only to persons engaged in American trade. If so, he was ready to allow that the revocation of the Orders in Council might furnish them with additional means.

Mr. Vansittart said, that a very considerable sum was
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advanced to such persons, and that the applications for indulgence came chiefly from them.

After a few more words between Mr. Whitbread and Mr. Wharton, the Report was brought up, and leave was given to bring in the Bill.

A new writ was moved by Mr. Wharton for the borough of Downton, in the room of Sir T. Plomer, who was appointed his Majesty's Attorney-General.

Mr. Creevey said, he understood that the Master of the Household was desirous of being the new Welsh Judge, and that his friends were desirous of making him such. He wished to know if there was any truth in this rumour; and if there was, he intended to move some Parliamentary proceeding, as a Judge ought not to be a political appoint

ment.

Mr. Vansittart said, he had never heard so irregular a question.

Mr. Whitbread saw no irregularity in the question of his honourable friend, as it was intended to form a proceeding upon it, and he had intended, unless anticipated, to put the question himself. He should think it a most extraordinary circumstance if an answer was refused.

Mr. Vansittart said, he had refused an answer, as it was a vague question about intention, and not of fact.

Mr. Kenrick said, he had not received any notification of such an appointment: if he had, he should not have ap peared in his seat.-A new writ was then ordered.

NEW TAXES.

On the question that the Report of the Assessed Taxes Bill be now received,

Mr. Brougham rose and said, he must object to the tax on horses, as affecting agriculture, and the tax upon leather as pressing unequally on the poorer classes. He did not intend to object generally against taxation; if the nation would have expensive wars and expeditions, it must not grumble at being forced to pay for them. He did not, therefore, protest against these two taxes as new, but as not being the best possible. To shew how husbandry might be affected by the tax on horses, he would put a case. He would give the instance of a tenant farming an estate of 100 acres of land. He could not have a smaller number than two pair of horses and three servants. He was sure this was the lowest possible estimate, at least, except in the few places where the improved system was adopted. The rate

It

stated in the schedule was 4s. on each horse, so that here was an additional tax of 16s. a year. The leather duty also affected agriculture indirectly, as being a duty on hides, and so in fact might be considered as a tax on cattle. was also directly objectionable as falling heavily on the lower orders. The farmer, it would be seen, would be hurt by this tax, as there would be a rise of 1s. 6d. on the shoes of every servant; and as each servant might be supposed to wear two pair in the year, and there were three servants, there would thus be a tax of 9s. additional, making in the whole a tax of 25s. for a farm of 100 acres. A new set of harness would be required at least once in six years, and its value was not less than 20l. and it was computable that an additional expence of 4s. a year would arise from this tax, making in the whole 29s. In short, computing the necessary wear and tear, there would accrue, from these, two taxes, an expence of 21. a year for a farm of 100 acres. This calculation might appear minute; but all burthensome taxes, it should be observed, came at first in a little nibbling shape. The honourable gentleman then calcu lated that the 21.-on the supposition that the farm was rented for 30s. per acre, and the Property-Tax was 127.would be an addition of one-sixth to the Income-Tax, and at a time, too, when that tax was already complained of as burthensome. He would not make any remarks on the state of our public burthens, but would just hint, that we ought to cling with especial earnestness to our agricultural interests in a time of commercial distress. As to the Leather-Tax, it affected all who wore shoes, which, in the southern part of the island, if not in the north, included every individual. It was in fact a Poll-Tax, though levied on the feet instead of the head. Indeed, as a right honourable friend acutely suggested, they wished to balance their taking off the tax on hats by a new one on the feet. The Chancellor of the Exchequer had got all the poorer classes by the feet (a laugh!) He hoped that there would be no kicking consequences to interrupt that prosperous career which he wished to his right honourable friend. He thought, though he would not recommend it, that he had better have recourse to a Poll-Tax, which would be less oppressive and more productive.

Lord Althorpe considered the tax on leather as peculiarly oppressive on the lower orders. From the quantity of leather used in the shoes of the poor, compared with that

applied to gentlemen's shoes, this tax would operate in the ratio of 3 to 1 against the poor; and this, too, at a time when the price of bread was so high, and the labouring classes so destitute of employment. He moved, that instead of the word "now" in the question, be inserted "this day three months."

Mr. Bennet seconded the motion for the Amendment, on the ground that the tax went to levy a contribution on the industry of the poor. He recommended to Government not to adopt the sentiment of the Roman Emperor, who thought that" Lucri bonus est odor ex re qualibet."

Mr. Lockhart objected to that principle of taxation which operated as a bonus on the tithe-owner, instead of benefiting, directly or remotely, the owner of the land. As to the tax on leather, his constituents would furnish him with another opportunity of bringing this subject forward.

· General Tarleton stated, that the leather tax would be a considerable hardship on the Army, particularly on the -Colonels of regiments.

Sir T. Turton spoke at length in favour of the interests of the body of tanners. As the leather duty was doubled in England, while no duty at all was imposed in Ireland, the tanners here would be undersold in their own market.

Mr. Alderman Combe and Mr. Brand followed in favour of the Amendment.

Mr. Biddulph said, that before he could assent to the imposition of new taxes, he must be satisfied that proper measures were taken for securing economy in our expenditure. Were this done, the nation would no longer have to complain of extravagance, and the burthen of new impositions would be spared. He had also to complain that the taxes were not equally and fairly collected. It appeared, for instance, from the Sixth Report of the Committee of Inquiry, at which an bonourable gentleman on the floor (Mr. Bankes) presided, that the Income Tax had been by no means exactly levied in Scotland. In that part of the country the expence of collecting the revenue was considerably greater than in England, for which he saw no reason. These circumstances proved, that the existing taxes were not equally and diligently levied; and till these abuses were remedied, he could not assent to the proposition of new burthens. The honourable Member gave notice

of his intention to move some resolutions on the collection and expenditure of the revenue.

The Chancellor of the Exchequer said, that he had not risen sooner to address the House on this question, because he was desirous previously to collect the various opinions that existed in the House on the subject under their consideration. The honourable and learned gentleman who commenced the present discussion, had admitted the necessity of additional taxation; he might also have admitted that as during the last century every article of use and consumption had been subjected to impost, it was nearly impracticable to resort to a mode of taxation but by an increase of the existing duties. It so happened that no increase of duty had taken place on the article which was the subject of debate for 100 years, during which period almost every other article of use or luxury had undergone a gradual increase of taxation. The objections to the proposed tax on hides and skins, resolved themselves into three classes; those who maintained that it would be injurious to agriculture; those who maintained that it would bear severely, and with partiality, on the poor; and those who maintained that it would materially affect the manufacturing interest. With respect to the first kind of objection, namely, that the increase of duty would be injurious to agriculture, if even all the calculations of the learned and honourable gentleman opposite were admitted, the case he had made out for the farmers, appeared to be that, taking into the account all the taxes they were liable to with the addition of this increased duty, they were subject to a taxation of something less than two pounds for every hundred acres. But the honourable and learned gentleman had in some degree furnished an answer to his own argument; for he told the House, that if the farmers would but adopt throughout the kingdom the improved practice of agriculture which prevailed in some districts, the advantages which they would thence derive would amply compensate for any increase of taxation. There could be no doubt that this improved practice would by degrees spread itself over the whole country; and that human labour, and the labour of horses, would be much abridged by the gradual introduction of machinery to perform the various agricultural operations, such as threshing, &c. to which it was applicable. But the fact was, that after all, the proposed increase of duties would not be at the rate of above 4d. or