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Northern Star (1837-1852), 26th March 1842, Edition 2 of 5, Page 6, Untitled Article

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      Untitled Article

      HOUSE OF COMMONS , Friday , Mabch 18 . The Hon . James Howard ¦ was brought up in custody of the Sergeant , and , on explanation , -was discharged on payment cf his fees . On the proposition , that the Speaker leaTe the chair , in order that the " House might resolve itaelf Into a Committee of ways and means , . Mr . P . LBahisg rose , and claimed the right of entering on the general question of the finnnnfai condition of the country , before the House resolved . itself into a Committee . He pointed out an error in excess , in the statement of the deficiency in the finances , amounting to £ 100 , 000 , whieb he begged to present to Sir Robert Peel SB the first fruits of hi 3 { Mr . Baring ' s ) " fishing for a budget" an the opposition side of the House . He

      did not consider Sir Hobert Peel to be -warranted in his calculation that the falling off in the revenue was likely to be permanent . He entered into some arithmetical statements on the sabject of the deficiency , and contended that it was owing to casualties , such as the Canadian insurrection and other extraordinary and unforeseen Brents , for which the late Government ought not to be deemed accountable . He held it a mistake to suppose tiiafc taxation upon consumable articles had leariiBd its limit * . He then entered into Borne defence of the financial measure proposed by himself and his colleagues last year , dwelling particularly on the sugar duties , whereof the reduction ¦ would , he said , haTe more than compensated the revenue by increasing the consumption

      The sonrces to which he had then looked were not exhausted now , and it "was , therefore , unallowable as yet to resort to that extreme tax which this Government -was seeking to levy . The new-plan was to raise £ i 300 , 000 , of which only £ 3 , 000 , 000 was required to meet the deficiency , the remainder being intended to effect alterations in the tariff , and afford a Burplus for other objects . He wouid not go iuts minute particulars with respect to the tariff ; but be would protest against its general principle of making such a difference between the duties on colonial and on foreign commodities as ¦ would amount to a prohibition on the latter . It was absurd enough to see a protection of 100 per cent upon colonial asses and colonial eau de Cologne ; bat ¦ w hat he mainly complained of was , that thi 3 duty was

      not fixed for the sake of thesB articles ,. hut for the Bake of establishing a general principle of prohibitory protection in favour of the colonies . This schedule introduced no fewer than 246 new protections to t » lonial articles . Soch a principle mast put this country under no little difficulty in its arrangements With foreign nations . And now the question was , "Whether the nation would undergo an income-tax for the sake of this tariff ? Had - taxes of any other kind been proposed , those members who had belonged to the late Government -would , indees , have taken the choice of the House as between tbe late plan and the present , but , if beaten on that comparative question , they would not farther have opposed the taxes of the Government . But this was a tax which

      they must oppose . They could not consent to so unfair an impost as that which asked no more from , actual absolute property , than from the hard and precarious earnings of an industry maintaining itself only from year to year . It was not for him to propose a budget ,-but he would say that sources did exist from which a great part of the requisite revenue might be raised , without resort to this alarming resource . In the customs , the excise , the stamps , great reductions had been made withm the last f $ w years ; and surely if a new tax could be levied on censnmption in Ireland , there could be no reason to despair of raising that description of revenue from England . He quoted the -petition presented by the City of London in March , 1810 , and enforced the authority of it as proceeding from men of the highest respectability , experience , and practical ¦ w isdom .

      Mr . Gouibusn observed , that the speech of Hr . Baring fcad sot at all indicated the course which the other side intended to pursue . ( Some members of the Opposition cried " To vote against the resolutions . ") If to vote against the resolutions ,. it would have been more regular to -wait till they should be moved in committee . Th& state in -which the CriTernmsnt now found themselves was . the consequence of the policy pursued by their predecessors , who had neglected te provide for difficulties which they could not feut have foreseen . To show that it was not feasible now to impose further taxes upon consumable commodities , he specified the amounts by -which the duties on several main articles had last year fallen short of the produce estimated from them . In Ireland , alone was there any reason to

      believe thai on increase of taxation - in this direction Wouid be successful : there a fresh tax upen spirits did certainly appear likely to be productive , because of late the consumption of spirits cad there increased . He illustrated the defects of the plau brought forward by the late Ministry , and contended thatil was wiser , and would be niore satisfactory , to imposes tax upon wealth than to aggravate the burdens of the poor . If war was necessary to authorise an ii . come tix , not only had it been warranted by that state of things which had too long continued—a state of nominal peace and real war—but it ¦ was at this moment justified by actual hostilities , glorious indeed in China , bnt disastrous in India . He -was aware that the tax now proposed bore hardly in some

      Quarters and was attended with same inequalities ; but it was less unequal than a tax upon consumption , the effect of which was to make the poor pajras heavily for necessaries as the rick lor luxuries ; and he trusted to the high character and spirit of the country to sustain the Government in the course it ha 4 selected . He vindicated the principle of protection to colonial * produce ; but te would reserve , for the future stages of those measures , the discussion of the income ' -tix in its details . He considered the question in the present debate to be mtinly between the - general principle of a tax upon existing wealth and the general principle of ulterior taxes ¦ u p--. n consumption ; and concVudtd with a spirited appeal te tbe feelings cf his countrymen .

      Viscount Howjck would not en ^ er question ¦ whether the late government were fela'ntable or not in allofring the deficiency to accumulate ; be confined himself to aeia ^ l circumstances- If there -were other sources from which revenue could be obtained , the sczemmet t ¦ were not justified in resorting to a tax which would press heavily on the country . From his personal inquiries , he knew that a moderate fixed duty en corn ¦ would , for instance , have had the double effect of relieving the consumer by lowering the price , and beneStting the revenue by increase of dnty . . A similar principle could be applied to other articles of consumption . The country now bsw through the fallacy that a reduction of duty on foreign sugar -would encourage alavtJX , -which , by the way , if it y-cre -worth sny thing as &n argument , "was appiicitla to the proposed rfeiiuction of duty on foreign coffee . The Noble Lord then entered on a consideration of tbe leading-items of the

      proposed new tariff , and contended that there were means of ai once benefitting the consumer and the revenna He disapproved the encouragement given by tb ' is tariff to the cultivation of tobacco in India , a ? working a ereat loss to the revenue—a result the more unreasonable because that cultivation had , for reasons of levenue alone , been prohibited by statute in tie -mother country . It had been said that a horsj-tsx or an increase -on the Window-tax would have fallen heavily on-small incomes . Not so heavily , he thought , as an income-tax . Ha in-Btanced a eise which had come to his knowledge , of a Lieutenant whose half-pay came exactly to £ 153 , and ¦ who . therefore , would have to contribute between £ 4 and £ . 5 a \ ear from his slender " subsistence . If the necessity mre sho-jrn to him , he would vote for an ir--come-tax ; but he did not think this necessity could be said to exiit until other sources of revenue had been tr ied .

      Lord Johs Russell commented on the cniiss on oi sugar from the tariff , and said toat the Governnieni were overawed by the great interests concerned both ir sugar and corn , and to neither did they dare to applj just principles . To create a number ef ne ~ protective dutle 3 , tras nothing bat -wanton legislation . The lat « Government had proposed measures which they expected vonld have equalised tne revenue ; and as these inei-Bores had no * , been adopted , and the deficiency - * & still accumulating , he admitted that something must be done . But the necessity -was not such as to justify ai

      income tax , and boih Sir liobert P <* 1 and ilr . Svulburz had expressed similar opinions within very rec ^ u periods . The grand objection to sa income tax Wits in inquisitorial character ; its influence on the morals o tbe country iras of more importance than the sum ; i extracted froHi the people , while its preposition hvli us up , in the eyes of foreigners , as driven to th < extremity of our resources . He intended to tak < the sense of the House against the prppoaition of tb < income tax , both on the resolution in Committee and , if it should be carried , on the bringing up of ihi report .

      The House then went into a Committee of Ways ai Means , Mr . Gheese in the chair . Sir Eobeet Peel—I can assure the Noble Lw that the notice he has given this jr-ght , of his intectir to ofi « r a determined opposition ta iuy proposal , h ; not in the slightest degree disappointed or discoucertt me—; ministerial cheers . ) Notwittstanding . the silen the other night—notwithstanding the calmness vri ' ¦ which my propositions were received—noiwitbstanai the dselar . itiox that they wonld be . considered as whole , and that upon some one genera principle thi irould be disposed of—I nevertheless feel that in n attempt to meet the difficulties in which this conat : has bean involved by the financial administration if tl late Gsvemment—( loud Ministerial cheers;—wbatev plan I might propose , whether it should be by a co

      tormance of loans , ox by an imposition of a tax upon tb capital and property of the country , or by imposing ad ditional burdens upon the working classes by addin to the taxes en articles of consumption—I should fin my chief opponents among those Who had involved th eotmtoy in its present . financial difficulties— ( Ministers cheers . ) Bat you shall not divert the attention of th . country from the real point at issue—( cheers from th same quarter . ) . This is no question of eau de Cologne Oaughter . ) Never has the Right Honourable Gentle man ( Mr . F . Bering ) been seen iiaif so excited a 3 npo : that question—llaughter . ) Never did he feel half th indignation at finding an annual deficiency in th raesat as he has displayed in the differential dutit an colonial asses and faxssgi . asses —( loud laughter . He eon templates with the calmness of & pb-flosophe « a exhausted treasury , but a duty of is- 6 a . upa colonial asses had excited him to a pitch of indigna

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      tion— ( loud laughter . ) But the question U this , you . having had tie Unaneial administration of thiB country for five or six years , in what position Is the country placed ? You say the time is come when tampering with savings' banks , and five per cent , customs " duties must be abandoned , and that some decided and vigorous-effort must be made to equalise the income and expenditure of the country . You eay you muBt submit , if necessary , to severe and onenroi taxation , in order to equalise the difference between the expenditure and income . There is a deficit of three millions , which you will be called upon to pay this year : Since I spoke on Friday last , it has become necessary to send additional re-inforcemente to India in consequence of your policy—( ministerial cheers );—and it will be my

      dnty , in order to take measures for vindicating the British arms , to propose increased military estimates , in addition to those already proposed . The actual deficit is £ 2 57 d , 000 . The Bight Hon Gentleman pointed out an trror in my calculation saying that instead of the deficiencybelng £ 2 500 000 , itwason ) y , £ 2 , 400 , 000 , being & difference of £ 100 , 000 . But this supposed error in my arithmetic arose from the sum # -f £ 190 . which I thought it necessary to allow for to meet any spsc ^ al inadvertency in the calculations ; but I must deprive myself of the consolation which the Bight Hon . Gentleman would afford me ; for I venture to aay the result ¦ will be , that I shall have actually a deficiency of £ 2 560 , 060 to provide far . That is to be provided for by a vote . But in calculating the expenditure for the

      year , I do not look merely to the actual Bum to be expended . in the year , but to the probable amount that I shall have finally to pay . In carrying out the policy of the late Government with regard to the expedition to China , and which I have undertaken to carry on at least with additional vigonr , the cost to the country I estimate for 1843 at £ l 300 , 000 . But I include , in the present estimates , only £ 500 . 000 . Therefore , £ 800 , 000 will have to be provided for , bringing , in fact , the actual deficit to nearly £ 3 800 , 000 . Now , I wish to knew whether this estimate iB not all called in question ? Presuming that to be the deficit , hew is it to be provided for ? All appear to concur in opinion that it ought to be provided for by an addition to the revenue of the nation . All

      appear to abandon the policy of continuing in time of peace to increase the debt of the country . I wish in the face of that deficiency to make a further deficiency . I wiah , for the sake tf public policy , and for tbe sake of removing public burdens now hanging on the Hpiings of manufacturing industry an * commercial enterprise , to add to the deficiency . If that policy be pursued , if it be politic to reduce , to abolish altogether prohibitions , and reduce duties upon articles of consumption , and upon raw materials , which enter into comme cial enterprise , especially upon timber , that will increase the deficiency by a further sum sf £ 1 . 000 . 008 to £ 1 . 200 , 000 . The deficit in the whole is rot less than £ 4 , 200 , 000 , and I explained to the House on a former evening the mode in which I intended to meet it , namely , by a tax upon the

      income of the country , upon the income of loose whom I certainly cannot call rich , but who are comparatively in easy circumstances . The sum I calculate this tix will produce is £ 3 , 700 , 000 . If my facts are admitted , if my policy be sound of removing or mitigating prohibitory duties on certain great articles of taxation , the = um thus sacrificed must also be provided for The question which will decide the financial polisy of the country and fate of the present government— 'cheers)—is whether the advice of the Noble L-jrA shall be followed , or whether that which I give shall be adopted —( bear , hear . ) It is , whether I shall be permitted to make this attempt to extricate the country , or whether tbe Government shall be restored to the hands of those who , I contend , are responsible for our financal

      difficulties—lloud cheering from the Ministerial benches ) ? Let us see , then , how the Noble Lord , in anticipation , I conclude , of again speedily coming into office , proposes ts raise the required snm of nearly four millions 1 "Oh ( said the Noble Lord ) , if you bad recommended any other taxes you should have had my cordial support . " Should I , let me ask , have had the cordial support of the Noble Lord and his friends , if I had proposed a duty on coals —( hear , hear ) ? Why the Noble Lord has dedeclared his determined opposition not ouly to the income-tax but to the duty on coals . Then , as to spirits , did not the Right Honourable Gentleman say that be "was if opinion that nothing could -well be more adverse to the public interest than an increased duty on spirits ?

      Mr . Basing was understood to deny that he had gone so far . . . ¦ Sir B- Peel—On a former night , unless I am greatly mistaken , the Bight Honourable Gentleman said that he greatly doubted the policy cf increasing the duty o . spirits —( hear , hear ) . How I shall fare with mj stamp duties in Ireland I know not ; but methinks I see the Bight Honourable G < sn * leman opposite preparing to resist them . What did he say to them ? Mr . Sheil—I said nothing .

      Sir Robebt Peel : Well , it seems that he did not promise opposition to them , but maintained silence Perhaps that wa « the wiser course . But if , instead of proposing a tax upon income , I had resorted to an additional tax upon leather , or a tax upon salt , and other articles on which duty has Been repealed , I cannot think that I had any right to anticipate very cordial support from the Noble Lord aad the friends by -whom he is surrounded— ( cheers . ) The Noble Lord will meet my resolutions by others of his own in opposition to them , and his resolutions will of course involve considerations regarding tha Com Laws and the Bugar duties . The Noble Lord will persevere in his fixed duty on corn as a means of raising the public revenue , and it will be fer the House to determine whether it

      ¦ will adopt the principle of a property-tax , or resort to a fixed dnty on corn of 8 s . or perhaps something lower —i cheers )—in order to raise the public revenue . Those who are political supporters of tbe Noblo Lord snd ¦ who tell me that by the scale I propose I am ruining Irish agriculture and destroying the hopes of the growth of oats there , will , 1 take it for granted , vote in favour of his resolutions , and one main resource upon which he calculates mutt be ft fixed duty on corn , reducing thereby the present protecting duty upon Irish prodnee . With respect to sugar , that question I readily admit Is open to consideration . In perfect consistency -with the opinions the Noble Lord has heretofore expressed , he may suggest a reduction of tbe dnty on foreign sugar , in the hope that increased

      revenue will be derived from that source . On what other articles the Noble Lord may propose to place a duty , besides com and sugar , I own that at present I am not able to imagine . After all we have h 6 ard of the timber duties , I certainly am net a little surprised at the course adopted on the other side . I had thought that it was the prevailing opinion of our opponents that there was no more onerr \ us impost than upon foreign tiuvbei- 1 had thought that 1 had heard it urged that that imposi not merely diminished oursupply f / om foreign countries , especially from the sb » res of the Biltic , and closed a wide and valuable market for our manufactures , but that it compelled ua to give a preference to inferior timber—to employ a comparatively bad article , which we bought at

      a higher price . The proposal I make is to attach a nominal duty to Canadian timber , but to make such a reduction in the duty on the importation of foreign timber as was consistent with justice to the produce of our own colonies . The losa to the revenue is no doubt a fit subject for consideration ; but I reconciled myself to it by the impression that where you dealt with great articles , with the raw material of a great manufacture , it is , on the whole , good policy to make such a reduction as wili ensure to the consumer the full benefit of that reduction—( cheers . ) I had read treatises upon this subject , written by Kight Hsn . Gentlemen attached to the farry opposite , and holding office under that party : iho 3 e treatis e * I know had heen held up as of great authority in refwence to our financial and commercial

      pol- ^ y , and I think myself that the publications of Sir H ^ nry Pamell are entitled to considerable weight . I am quite certain that I have frequently heard them appealed to on ibat side of the House as almost conclusive , and I find that he was selected as the chairman of a cjnimittee on commercial inquiry . In one of his TTorks he especially adverts to the timber duties , and I and him stating that " the duty on timber affects and pre = s £ -3 , uponiuduifcry with great severity , in consequence of its being to mach used in building ships , constructing machinery , " he , H » then goes on to say that countries having large navigable rivers enjoy a great advantage , and zbaz it seems as indispensable preliminary to a saccvssful competition with foreign ship-builders that timber should ba imported free from all dcty . " That

      howevtr , ( he addi , ) might be too great a sacrifice of revenue ; " and he goes on to state that tbe particular nu-arure be proposed was this : —that in place of the pres-nt duty , it should be reduced to £ l 10 s . per load ; and that thereby he calculated the revenue would be considerably increased , because then nearly the whole of the foreign timber consumed would pay a duty of £ l 105 ., instead of a small portion paying £ 2 15 s ., and the remainder only 10 s . His proposal was to impose a duty cf 30 s . on foreign timber , and of 10 s . on . that from our colonies ; and the duty I propose from the 5 th of April , 1843 , ii 25 s , on foreign timber , 33 ? . on deals , nr . ci on colonial timber only a nominal duty . [ Mr . . LaboGcbere said something across the tatle , which was n- ^ t h'Lrd . 1 Perhaps tht Right Hon . Gentleman would

      -stish me to impose an additional dnty on foreign timber . Why , that wa « the policy of the late government ; bnt I leave tbe House to judge which is the wisest policyif you can afford it , to encourage the importation of foreign and Canadian timber at tbe duties I recommend , or to lay a dtty of 50 s . on foreign timber , and of 90 s . on Canadian timber . If Sir Henry Pamell be right , I cannot help thinking that , if your object be to relieve tbe pressure upon the springs of industry—upon tbe ship-builder , the land-owner , the builder of manufac tures , or the kailder of eottages and houses of every description — it is hardly possible for you to nuke a reduction of duty upon any article of consumption

      which will give such great and general assistance as the duty upon timber , the facility in the-Importation of which will be do extensively increased—( Loud and longcontinued cheerfmg . ) If you can do this - without injustice to the colonial timber merchant , you will have ac-C 9 mplished a most important benefit With respect to coffei , also , I am surprised at the comments made on the other side on my proposed redaction of duty . ; I thought , after the evidence taken before the committeej showing the gradual increase of consumption-rafter the testimony given by coffee-house-keepers in London , as to the immense importance which the labouring classes attach to the cheapness of coffee- —I did not expect to hear from the noble lord a doibt as to the policy of

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      sacrificing revenue for the sake of increasing consumption . For thia . purpose , in addition to , the deficiency caused by expenditure , I am willing to incur the risk of further decfllency by a remission of dnty , making , as I before stated , the total deficiency to be supplied amount' to £ 4 . , 000 . I do not deny the objections that exist to a tax upon income : I expected to hear it said that it was a novel proposition in time of peaoe ; but , let me aafc , is there any man who can be deceived by such plausible but fallacious observations , ( cheers from the ministerial benches . ) It is public necessity which justifies the tax , whether imposed in time of peace or ot war ( hear , hear . ) In time of peace , too . ' To call this a time of peace ( much cheering . ) Because you have not the cannon actually booming in your ears ,

      you wisely arrive at the conclusion that we arellvlng in a time of pe » c 8 . ( Much cheering . ) Elevate your vision until it can embrace - your Indian territory : look at the war you have been carrying on on the weBtern bank of the Indus . ( Hear , hear , hear . ) I say nothing of tho policy of the course you have pursued there , but can a country engaged in such a war flatter itself that it is at peace ? ( Hear , hear . ) Look again at your Syrian expedition of last year , and concurrently with that the costly hostilities carried on in China . Have you been , and are you now , in that state of profound tranquillity which entitles you to call it peace ? Mark , then , all these sources of expenditure , and tell me if you are not in a condition which excepts the present from the ordinary case , and justifies

      a resort to the income tax , and to the objections and inconveniences to which 1 know Jtia liable —( hear , hear . ) The Noble Lord says , " Do not impose the income tax , because you will shew foreign nations that the resources of this country are exhausted . " I say , never mind what may be the impression upon foreign countries—( Ministerial cheers . ) Do that which you believe to be just—( hear , hear , hear)—that which you think consistent with sound policy—and let foreign nations think what they will—( loud cheering . ) if in a time of peace—a time of European peace—you have a large deficiency to supply , and consider it more just that the affluent classes shall supply it , rather than pressing upon the poor by taxing articles of consumption—( cheers )—adopt that course , and do not be afraid of

      what foreign countries may think of your resources . If foreign countries misapprehend and mistake— -if they print paragraphs in newspapers to shew that England is in a condition of financial embarrassment—what difference can that make in your real situation ? The time will come when they will discover their error ; and in the meanwhile act no unworthy as well as onwise part , kut disregard all such consequences as what others may for the moment think of your condition and resources—( much cheering . ) If you do what is just , and so far what is politic , depend upon it . after mists have cleared away , perhaps in a little week , foreign countries will arrive at a more fair conclusion , and if their opinion be of so much importance , they will then admire yon for making exertions corresponding with

      the necessity of the occasion—( hear , bear . ) In order to prevent erroneous notions on their part , will you consent to pursue a course which you know to be neither just nor politic—( cheers )? With such a deficiency as I have pointed out , is it better then to call upon the income of the country to supply it , or to tax articles of general consumption ? Thero is no alternative—( opposition cheers . ) In order to raise four millions of revenue , does any " man think there is any alternative—( cheers ) ? You want four millions for the service cf the present year , but to try experiments on the commercial tariff cf the country will net furnish the money , and does any man mean to tell me that there is any middle course between imposing a tax upon property and laying taxes upon articles cf

      consumption—( cheers )? Certainly you may say I will resort to a house tax ; but I can only say that Mr . Pitt adopted that course in 1797 , and found the burden so great , and the evasions such , that in the next year he resorted to a property tax . Mr . Pitt , wishing to affect the property of the country , produced a plan by which the assessed taxes paid at a preceding period should be considered the tot ef property . He tried to obtain a ten per cent income tax by that criterion ; but he was obliged to abandon It , and my belief is , that a hpuse tax would be much inoro uujnst in its operations than a property tax . The objection to the income tax is , that it is inquisitorial . I do not deny tue objection ; bnt , apart from that , I feel it to be one of the best taxes that can be imposed . Three per cent in the

      present condition of the country is absolutely necessary to procure the supply , and I make the proposition from a firm conviction that it will be infinitely less onerous and more just than any other tax . Moreover , I have the strongest persuasion that if my general proposal be received by tbe House , the actual sum each man will contribute will be exceedingly small . If my whole plan be adopted there will be a diminution' in the cost of living which will repay to tbe contributors ' of tho income tax a large portion of the meney they are called upon to advance . Take the case ot a man of £ 5 000 a year : he will contribute £ 150 , and it is my fixed belief that he will receive back in cheapness of living the gre » ter ; part of the turn he pays . My settled opinion is , that the burden will be less than

      that arising from any other tax we could devise . The Noble Lord ( Viscount Hewick ) states the case of a man who has only £ 153 per annum ; but , wherever you draw tho line , there must be some hardship ; and I will venture to say , that it is impossible to propose a tax which -will not be liable to an objection of that kind . Bat even in the case of a man of £ 150 or £ 200 a year , I entertain the most confident hope that tht reduced cost of articles of co sumption will enable him to pay the tax without inconvenience . Suppose the Noble Lord were t » take a window tax instead , there must be an exemption of houses under a certain number of windows . seven windows might have to pay , and bix windows be free from the impost ; but htili a line must be drawn , and , where it is drawn , there will

      of necessity be hardship ; the rule must , to a certain extent , be arbitrary , and inconsistent with the Btrfct principles of reasoning . 1 do trust , however , that this tax will not be condemned upon individual cases of hardship , but that the House will rather attend to general results , and fairly consider whether any other tax , equally just , can be found , which will be equally effectual in raising the required supply for the public exigency . ( Cheers . ) I Baid , on a former day , that I would avail myself of the earliest opportunity of giving a full explanation of the machinery for the collection of the tax , and I assure the . Right Honourable Gentleman that when I refused to answer the question he put to me the other day , it wa ? from a strong impression that I could not , in answering a question , give

      a full and satisfactory explanation . I thtu » ht it Would he infinitely better to reserve myself to a time when I could go into all the details . The period since the income t » x -was imposed is considerable ; 1 know ttmt I spoak to many who are aware from practical experience , or from being conversant with financial subjects , of the principles applied to the collection of the tax ; but , in order to make the matter intelligible ti those who may not be so well acquainted with it , I must necessarily refer to some points w » ll knt * wn to such as have made the subject their study . I &hall now propose to adopt for the purpose of the collection of tlsis tax the machinery , speaking generally , applied by that act brought in by Lord Xansdowne , then Xord Henry Petty , in the year 1806 , under the administration of

      Lord Grenville and Lord Grey ; and a reference to that act will show any Honourable Gentleman , who may wish to asce tain it with precision , the general mode which I propose to adopt for the collection of this tax . The property tax was collected and assessed now under the general regulation applicable to t ^ e collection and raising of the assessed taxes , and tha land-tax Those commissioners < f the laud-tax will-be empowered and required to appoint—speaking generally , from their own body , but they will hot be limited in the selection to themselves—certain commissioners , to be called commissioners for general puiposes . Those commissioners for general purposes will have to select others , t « be called additional commissioners . Those additional commissioners were not limited in the act , bat generally

      two were appointed , and those two had the charge of the assessment on property . I need not enter into the mode in which Bank stock , East India stock , andBtock in other public companies wiirbe assessed , but I may say generally that I shall adhere to the provisions of the old law . As f ir as the interference of the Government is concerned , tbe duty will be placed under the general superintendence of the office of Stamps and Taxes , and their officers , as far as they are available in all the duties connected with the mode in which the tax is to be levied . The Local Commissioners will appoint assessors who will de iver at a certain time , blank forms , within the districts for which they act , with minute instructions how they are to be filled up . Every person will have to make an accurate return of the

      property derived from land , from the rents of houses , and from other property included in Schedule A . With respect to the proflta derived from trade , the provisions of the act of 1806 I propose to retain , and the income will be returned on an average of the three years preceding ; but , of course , it -will be necessary to make special provision for those instances in which the trade shall not nave been crrried on for three years which I Bted not now detail . The general p inciple will be to estimate the profits on an average of the three years . With respect to the income derived from professions , they are to be calculated upon the profit of the preceding year . I really , Sir , believe that the chief difficulty will arise from the income in schedule D , the income derived from trades and professions—( hear , hear , bear ) . I believe it is with respect to that income the inquisitorial power is mainly objected to . With respect to incomes derived from the public funds there will- be no necessity for this inquisition , the amount is easily

      ascertained , and few who have this property will deprecate the mode of ascertaining it . Under an act , too , recently passed , I refer to Mr . PoultttScrcpe ' s Act , the valuation ef land ia tolerably . well known . It will , then , be generally conceded that the chief force of the objection as to the inquisitorial nature of the assessment , will apply to income derived from tradeand to professional income . I then propose that the return shall be-sqnt to the assistant , commissioner * , and that it shouuFbe accessible' to the surveyor acting on the part of the Government . With respect to the additional-commissioners , there will he various regulations , and they will be sworn to secrecy . The return is to be sent to them sealed « p , it is to be inspected by them , and it will be competent f Jr them er for the surveyor acting on the part of the Government to make a surcharge on that assessment Then as the law stood in the year 1896 , an appeal against the surcharge could be made to the head of the general"body oi commissioners , called

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      the commissioners for general purposes . They will hear the appeal and have the power of demanding precise informatton as to the nature of the property . I ho ^ e that I shall be able to re tain that provision , bocause the policy pf the law hitherto' has been with respect to the assessed taxes , and it was the principle With' respect to the property tax not to make the colleotlon depend Upon the will of the Government , becauBe it was thought more consistent with constitutional law to entrust the atnoant to local parties , and \ that those who may have the confidence of their neighbours shall be employed for this purpose . I propose , Sir , to leave the provision of the law in this respect untouched . Although , however , it is more consistent with former usage to employ local parties in each ,

      neighbourhood to collect the tax ; yet , a great objection has been rals ; d to their Bitting in appeal on the affairs of their immediate neighbours . It has ^ ^ been peculiarly objected that it is inexpedient to produce before their neighbours , or those who might stand towards themselves in the relation of friends or of personal or political enemies , these accounts , and divulging to them their true state . I propose , therefore . tp appoint other persons ; land to give an option to the parties . I propose that the tax-office should appoint a certain number of persons to be named special commissioners , and I propose that these special commissioners Bhall have all the powers of hearing appeals which the commissioners for general purposes possessed under tne Act of 1806 . I propose that the party shall have full : power of . going before the

      committee of general purposes if they so pleased , but if they preferred- it the appeal might be heard by the special commissioners under the contrcul of the Government , and appointed by the Tax-office , which commissioners will be sworn to secrecy . I propose , then , that , at the option of the party , the appeal may be heard by these special commissioners , — the decision that these special commissioners may come to will of course be final . It has not appeared to be necessary to extend this option beyond thote who make returns from property included in Schedule D . When , Sir , I am stating this , of course I reserve to myself the right to alter It . There is ; I fear , a disposition to blarne the Government if they make any alteration in the proposals they submit to the Horise—( no , no . ) I trust

      that with respect to minute matters , after seeing a variety of persons , the House will not make it a subject of reflection , if , having a great subject to deal with , I may alter the details ; I am sure that in matters of principle there will be little for me to alter , but in matters of detail I reserve to myself the right of making use of any information I may receive- ^ - ( hear , hear , )—in order to form a satisfactory arrangement npon this subject , and full power of making any alteration which I may be satisfied is consistent with public policy . Then , Sir , I hope to be able to include in the new act some provisions which are net in the old act of 1806 ; I hope to be enabled , with respect to parties who have been orice in the returns , whether in respect to the income , from trades on

      average of three ye > rs , or to the profits of professions for one year , .-to ; , make an arrangement by which they may be able to compound for their assessment ( cheers . ) I am sure that every endeavour ought to be ma ^ e to guard againBt evasion , since one greaVobjfction to the income-tax is , that it will fall with peculiar severity upon those who are determined to act honestly . We ought to endeavour , if we can , to avoid entailing peculiar severity on any one , if this act and if this income tax is to pass ; wo ought to give every advantage to the honest man , and to use every prevention against fraud or evasion . 1 hope to be enabled to introduce Borne provision which will make one return endure for the whole time of the act ( hear , hear , hear . ) I do not say that in all cases it ought to be obligatory

      on the office of stamps and taxes to admit a composition /; but when they believe that theperson as assessed is properly taxed , I think , with the addition of some such addition as the £ 5 per cent , on the assessed taxes , we can , by some mode or other , make some easy provision to enable the tax to be payable once for all . In making this statement , I do not bind myself to all the special provisions . I think that we may have recourse to some things which may be a great improvement , without : ' acting yrith any undue severity . The house , therefore , will Bee that there are two main provisions in tkis act which are not in the other , In the first place , if the appeal to th « local commissioners shall be objected to , as leading to a disclosure of private affairs , I propose to give as an option of which the party may avail

      himself , to go before the special coinmJSsiouefB appointed by the government , sworn to secrecy , who may hear all parties , and determine the appeal . And in the second place , I propose , if possible , that facilities shall be given for compounding for the payment of the tax . that composition te endure for the whole period of three years . -I believe , sir , that I have how answered the question put to rne by the right honourable gentlf-man . I do not apprehend that the present establishment of the stamps aud taxes , will be sufficient for the additional duties I impose on them . All I say is , ; that every effort shall be made , in the appointment of additional officers , that their general character Bhall be a sufficient guarantee f it the integrity with which they shall perform their duties , ¦

      and every endeavour skall be made to prevent a perma nent increase or encumbrance upon the country of officers , who I trust will be employed for a surely temporary " purpose . There is only one other provision proposed by me on which I wish to touch . It was included in one of' the acts relating to the property tax , I think the act of 1806 . Many persons did object to payment to the collectors of the sums due from them on account of the property tax ; it was said that although there was rio inquiry as to the property , it was still painful to some thai ; a person in the immediate neighbourhood should be privy to the payment from which they might infer the return that had been made of the amount of the property . I propose that a party wishing to make a payment may do so without giving his name

      into the B » nk of England on account of the property tax—^ laughter . ) That was a provision in the act of Lord Grenville , and I might refer to that , I hope that as the Branches of the Bank of England have become numerous , that as the ramifications of the . Bank of England become more extended in different puts if the country , partiea may have tho advantage of making these payments with infinitely greater eare than if the place of payment was confined to the principal office of the Bank of England in London . A question , Sir , was put to mo respecting terminable annuities , and I was asked whether I proposed any reductjon in the rate of duty on terminuble annuities as compared with incomes derived from

      stock . Now , I am bound to say , that I do not intend to make any such reducUm—( hear , hear . ) The proposal which I make is a proposal for a tax on the income of this country ^ - ( cheers )—and if I once begin to make a distinction with respect to different kinds of income , it will be absolutely necessary that I should abandon the income tax . I think it would be shown that if terminable annuities were to be exempted * in favour of those who have power , and who are wealthy and affluent , I think 1 should be prepared to show that a remission ought to be made to a greater extent tbuu many Honourable Mtnibers suppose . If an income tax be adopted , it oustht to act uniformly upon all the incomes of the country—( hear , hear . ) There ought to be no discrimination aa to the source whence the income

      was derived . Therefore , Whatever inconvenience I may suffer from it in argument , I am bound not to admit the justice of an alteration , of the bill with respect to terminable annuities . No such distinction of this kind was made by Mr Pitt in the year 1798 , or by Lord Grenville in 1806 . I am aware that terminable annuities at that period had much more time to run ; still I can see no distiucMon in that fact . There were certain Exchequer annuities , then , in a position analogous to the terminable annuities now , and there was no discrimination . . Buti . V-. Bir , the proposition for which I contend is , that there shall be an income tax of three per cent ., and that from this tax there shall be no reduction . ; I now leave the question , The Noble Lord ( Lord John Russell ) intends- ^ I rejoice at it , for I nm sure it will be for the advantage of the country—to obtain the determination « f the House- —to

      let the decision be known aa soon as is consistent with due deliberation . Of course , the details of our financial measures , and the determination in whose hands the government of this country shall be placed , are all at issue , and must be resolved by this decision . If tho House shall think it desirable to adopt the principle of the Noble Li ) rd—if tJiey shall determine to lay a fixed duty On corn—if the House shall be induced to make a reduction of the duty upon foreign sugar , or to take the other measures which the Noble Lord may reconimeud —if Honturable Members believe that we can meet the difficulties of this country by the removal of taxes—the House must adopt tht policy of the Noble Lord , and reject that for which I contend . After maturely considering the subject , I am not prepared now , in thepresent

      position of siavery , with the prospects we no w have of a supply of sugar , and with respect to the peculiar position in which we stand with respect to foreign countries , I am not prepared to advocate the reduction of the duty upon sugar the p'oduce of foreign countries , jmd not being willing to propose that , I am un w illing to propose the reduction of tbe duly on HUgar the produce of our own colonieB . Thenjore , Sir , I look at the subject the more I am convinced that the beat : measure to which tho House can resort is a tax upon the income it the country , rather than attempt to re-impose any of the taxes upon excise and . customs which have been repealed . I believe , S ir , that the attempt to impose these taxes , especially if they are to be of a temporary nature , will do more to disturb the operation of capital employed in the manufactures and industry of this country than if we call upon each man to contribute £ 3 out of every £ 100 to this tax . I entertain a . strong

      conviction that the great mass of the labouring elasses of this country will consider the Voluntary determination of Parliament to' tike upon themselves , as they impose upon the country , a tax for the purpose of relieving the burdens of industry , and that it will be generally hailed by all parties throughout the country as a strong proof that the upper classes are willing to bear their fair share of taxation—( cheers );—for , altheugh I admit that the tax does press in some rfapecls with alditional severity , pa account of the uncertain nature of the profits derived in an Income arising in trades and professions , yet , when I consider that one of my main objects is to reduce the duty on the raw material used in manuf-ictures , and by those means to afford the best chance of reviving commerce , I do entertain a eOnflit&jt opinion that this tax will work for the special advantage of those connected with the trade and manufactures of this couatry— . ( oaeetii ) . r With respect to those

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      who hold land , and with reference te those whose income ii derived from professions , I have also the confident exp . trtition that the reduction in the cost of living will compensate for a great part of the pecuniary burden I impose ; but even if I do not offer them that adyanta 8 « i : yet if by consenting to ^ ^ this , bardea , instead of throwing it upon . the- articles of c . orisaihption , I do cause 16 to be paid by everyone equally-- -if I tike from those who are disposed to agitate the public mind the means of creating discontent and disunion—if I give them that compensation only , I trust that they will consider it ample . I hope that in the experience of the next threeyeats my anticipations of relief to thetrade

      and manufactures of this country will be realised ; I trust that we shall be then able to dispense with this tax ; I hope that we shall be able to find a revival cf our . commerciil and our manufacturing industry ; and I' trust that I shall have the satisfaction of contemplating a people contented and united , from the proof they have received that those who move in a higher state of society—that those who are comparatively affluent—are prepared , at this crisis of great commercial and financial difficulty , to take upon themselves a full portion of the charges necessarily incurred to meet the exigencies of the country— - ( loud cheers ) . ¦ ; The question having been put by tile Chairman , .

      Mr . LaBOUCHERE expressed great indignation at the imputationa with which Sir R : Peel iad begun hia speech ; and complained tkat ther Right Hon ^ Gfentleman had held a language of exaggeration respecting our present difficulties and contests , which must have an injurious effect on the character of the country . Mr . Labduchere then went over the ground of the proposals niade last summer by tho late Government , especially witU respect to sugar . He criticised the jpresent tariff , in which he thought that considerable ampurits if duty ,

      esmplained of by nobody , were wantonly thrown awayv He protesfed uppn principle against an income tax , and cited the authority of Adamf Smith . He read a statement , showing , that in the last year of the former income-tax , there had been no fewer than 11 , 000 surcharges , of ¦ which 3 , 000 had been set aside on appeal . The cases set aside bespoke an iijjastica on the ' partof the State ; the affirmed cases evinced that a strong temptation to fraud had oeen extensively yielded to by the people . In both these effects the tax was most injurious .

      Xord WoRstEY objected , that tbe measure was forced on without giving the country time to judge of it He wished to know what revenue Sir R . Peel calculated UpoB obtaining from corn ? Sir R . Peel answered , that no calculation could be made beforehand on a point which must depend da the harvest and other uncertain cause ? . Mr . Hawes then moved an adjournment to Monday .

      Monday , March 21 . There was a short debate on the committal of the Severn Navigation Bill , and various questions were naked , bno of tneih ; by ISlr . Shaw , ¦ which drew from Lord Eliot that tho Government intend to propose the annual grant to the National Board of Education in Irelandi without any alteration in the system ; ; A preliminary conversation arose , before the House went into a Committee of Ways and Means . Mr . Fox Maule , on befealf of the people of Scotland , appealed to Sir Robert Peel on the propriety of giving time to consider the proposition of the income tax . \ Mr . C . Wood , by a question , led to a complaint from Sir K . Peel , as to the state of busiBess in the House , especially with reference to the Com Bill ; which was met by

      Mr . Charles Buller , who informed him that he had the remedy in his own hands , bj postponing the consideration of the income tax resolution , and going on with the Corn Bill . V ; The conversatioa was closed by ' " /' ¦ ' .. Lord John Russell , who declared his intention of taking the sense of the House on the income tax at every stage of tbe progress of the measure through the House . The House then went into Committee , and the adjourned debate was opened by Mr . Hawes , whe , with some detail , pointed out untried sources of revenue which would yield ample returns to make up the deficiency in our flaances ^ auch as timber ,, sugar , com , stamp duties ; and denounced tho income tax as being calculated to cortupt the morals of the community , by tempting them into perjury and profligacy . He would therefore give the proposition his most determined opposition .

      Alderman Thompson vindicated the Governmend for not including foreign sugar in their hew tariff ; and contended that , in the present exigencies of the state , an income tax was a legitimate source of . revenue ^ But he hoped that , in carrying it into operation , Government would , in its collection , deal with aconfiding spirit , and pointed out to Sir Robert Peel how it would affect Government annuitants . ; Sir . William Clay : reminded Sir Robert Peel p f his remark , when in opposition , that for a Minister of the Crown to attempt to : get out ' of a difficulty fcy grant of the public money , was but a- yalgar expedient . He would not retort , that an attempt to

      get out of a financial difficulty by a direct appeal to the pockets of the people was a vulgar expedient , but he would say that it displayed litte ingenuity . . Direct taxation was the resource of barbarous peeple and / barbarons times ; indirect taxation ¦ was the creation < f more modern and enlightened periods . A hope had been expressed by Alderman Thompson , that the tax would be collected in a generpus and confiding way . But it was idle 60 talk about the generosity of a taxgUtherer , whose duty w ; is to collect a tax , without reference to individuals ., The iBcome tax was , in -twii the price to be paid for maintaining powerful monopolies .. . ¦ ¦ . - . V . ' . ¦ ' . -. .-. ¦ ¦ . ¦ •' ¦ ¦ ¦ ¦ ; . ' .. .. .-V- .-

      Sir George Clerk ; looking to our prospects in the East , was not sure but supplementary votes would be required to maintain and extend our naval and military establishments . How then were the same required to be obtained ? Was it by taxiag articles of consumption ? Government , though not disposed to encourage slavery by reducing the duty on foreign sugar , expected to be able hpreafter to alter it , without injury ^ through the means of future commercial treaties . After adverting to the duties on sugar and tobacco , he . took up the subject of the income tax ^ contending that it was the best resource which presented itself , and expressing a hope that Such modifications would be introducedi as would greatly diminish the effect of its inquisitorial character . .

      LordDALMENY praised the style and clearness of the flnancial statement of Sir Robert Peel as being unrivalled since the days of Pitt . Had the Right Hon . Baronet taken into account the distress of the country , and stated that he resorted to an Income Tax as a mere temporary expedient , on the road to a more liberal policy , he would have supported him . But he proposed it in order to sustain monopolies orjposed to the dommon sense of the age , and he should therefore oppose it ' . ' Mr . Charles Wood had supported Sir Robert Peel , in 1835 , iu his opposition to the propoaition pf his own friends , with respect to a property tax- But

      obnoxious as it was , he would vote for an income tax , if a necessity existed for its imposition . No such neceasity existod . The , old income tax was repealed at a time When the necessity for its continnance was ; far greater than the necessity for its imposition now . One of the arguments in favour of an income tax was , that it would not fall on tho working classep . But they -would feel it in its driving capital abroad and dimi . nishing the fund for . their employment . Aftar commenting on the financial propositions of the Government , he concluded by condemning the income tax in the words of » Vlr . Fox , affirming that no necessity could sanction such an iujustice .

      Mr . Scarlett supported an income tax , because it was riequired , was small in amount , and the country could bear it .- ' . - ^ . . v ¦ Mr . Poulet Sckope asked for a definition of the word income . Sir Robbbt Peel referred Mr . Scrape to the act of 1806 for full information . Mr . SciiopE continued his observations , and put various cases for consideration as to the manner in which income would be estimated nnder the operation of the tax . A property tax wm a fair one , but not so an income tax , -which was opposed to the interests of this great commercial community .

      Mr . Williams , though opposed to an income tax , considered that the Government had taken a bold and manly oourse in not adding to the national debt . He suggested a substitute for the income tax { under the authority of Sir James Graham , ) in a reduction of pensions , official salaries , ice , with a tax on the transfer of real property . . . Sir George Obey animadverted on the silence of members on the ministerial benches , who shrank from the obloquy of supporting their votes by ttieir speeches . The deficiency in the revenue ought to be made up ; but was it to be made up by a tax which had been repealed in 1816 , by the indignant feeling of the country , and

      which had been originally imposed when we . were struggling for national exiBtenc : ? No essential change could be made in the machinery : for collecting the" tax . It would etui be aa inquisitorial and obnoxious impost , and When once inflicted , even for a temporary period there was no security that it would not be perpetuated No neceasity had been shown for the tax ; and even the ^ deficiency ^^ which 1 was ^ made the pretence for it , had been largely accumulated by ^^ the resiitoncer of the measure of the late governmsnt . : ; Colonel SiBXHOR ^ retorted on the Members of tho late Government , that the « conduct b ^ ad compelled ttie present . Qovernrjien t to' resort to t&ia ' extreme measure / - ... ,. '¦ . :. . : ¦ . " : -: ; * - :- " ; - ¦' ¦ " . ; -- - - V- - . ¦ ¦> ¦

      Mr . Blewiit moved the adjournment of Ujei debate at half-past eleven ; arid from that hour till past one . the aceneia ^ e House was excltfogv '¦;¦¦' ¦ ; ¦ The motten -for the adjonrnment was , on a division , resisted by 328 to 61 , a considerable number of iheOppo-Bition Totlng ^ ntha-niajority . Bat , on » second division , the numberewere 241 to 91 . Vv : ' . r . -, \ : .:- ; .:. -.. ¦' . .. . •; . - ^ . ...- -. / . Mr . Fox Maule and Mr . Duncombs both expressed their determined intention to resist a vote on the resolution amrming the ln « ome tax , by availing themselves ; of every maana which the formsof the House allowedtbem ; anf a conBiderable number of Members took part in the discussion . . ; - : ; -. ' / r y .- ' . . jv- . . ; , ' , . ¦ v " : '' \ : ; ' -:. ; ' ; ' ¦ .- "• ¦¦ ' : At last Sir Robert Peel reluctantly yielded , and the debate was adjourned till " Wednesday . :

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      is France 13 , 012 , 000 mea hate been called out forlmilitaryBernce from 1791 to 1842 inclusive .

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      Increase of the AHMr .- ^ Besides t he 20 tfr 23 rf 29 th , 71 st i and 97 th ^^ Regiments , and theMBi' ^ Mion Rifle Brigade , mentioned la ^ t . week as ordered to ba antjmented , we have now to report the 10 th 2 . « > fV 785 h , 84 th | 86 th , and 91 st . TheHOtfr and ^ rS reported last week , ) and 29 th , 84 th , and 86 th Reiri mentsf have also received orders to etabatk ^ r India- ; and the 25 th R ^ gimenf prooeeas from the Cape of Good Hope ; The" AbeTOTombie Robinson transport Is expected to leave Deptford on the 22 nd instant for Cork , to teqnvey the 86 th Regiment to ( he Cape of Good Hope ; bnt this ^ corps ia now tb proceed to India , together with the 2 j » tb 78 jband

      , , 84 th , from Ireland ; each corps will complete 1000 men . " No official information has been received aa yet , of the ; S 8 th Regiment proceeding to India . Th « 78 th Regiment will be embarked ia three divisions of about 260 men each , with a due proportion of officers , as soon as to , nnage can be provided to convey them from Dublin to Liverpool . The officer commanding each division will be instructed to report to the inspecting field officer at Liverpool , and follow his' orders for proceeding by railroad to London for Canterbury . Twelve women for every hundred men willbe allowed to embark with each regiment for India . —Navdl and Military Gazitte .

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      fromthfi London Gazette of Friday , March 18 . '¦ . ' \ . . ¦ ; '¦¦ ¦ " bankrupts ; ' . ' ¦ : ' / : ¦ ' . ' . ' .. ' ; ¦;; ' . . " . - . .- ¦ : William M ^ Leod , Coleman-street buildings , merchant , to surrender March 24 , at eleven o ' clock , April 29 . at eleven , at the Bankrupts' Coutf . Solicitors , Messrs . Wilde and Go ., Collegeihlll , Queen-street ; official assignee , Mr . Graham , Basinghall-itreet # illiam Bateman Byng , "Old Windsor , Berks , and Saffron Walden , Essex , engineer , March 30 ; at two o ' clock , April 29 . at eleven , at the Bankrupts' Court . Solicitor , Mr . Nield , Bond-court-house , Walbrook ; official assignee , Mr . Johnson , Basinghail-street . Dayid Bidmead , Bread-street , Cheapside , warehouaeraan , Apill 2 , at half-past one o ' clock , f April 22 , at eleven , at the Bankrnpta' Conrt . SoUcitor , Mr . Jones , Size-lane ; official assignee , Mr . Edwards , Frederick ' B-place , Old Jewry .

      Robert Mills , Hey wood , Lancashire , Ironfounder , April 5 , and 29 , at eleven o ' clock , at the CommUslpriers ' -rooma , Bolton-le-moors . Solicitors , Messrp . Johnson , Son , and Weatherall , Temple ; and Mr . Blair , Manchester . / . ¦ - . - . - . - : V . : - ' ¦ ;; - V " : ¦' : ' : ' : ; -: ' ' " ¦ . ¦ ' . ¦ " . Wilmot Robert Bayhtun , Bath , surgeon , March 29 , April 29 , at eleven o ' clock , at the omee of Mr . Drake , Bath . Solicitors , Messrs . Rickards , and Walker , Xincoln ' s-inn-fielda ; and Mr . Drake , Bath . John MatthewSi Ledbury , Herefordshire , builder , March 28 , April 29 , at twelve o ' cleck , at the Feathers Inn , Ledbury ; Solicitors ; Messrs . King and Son , Searjeants ' -inni Fleet-street ; Messrs . Ellis , ' - ' Elliott , and Swann , Gloucester ; and Messrs . Heywood and Webb , Birmingham .

      William Barnes , Shinciiffe , and Quarrington , Durham , fire brick manufacturer , April . 5 * and 29 j at twelve o'clock , at the Newcastle Arrne , Durham ; Solicitors / Messrs ; Maynard and Middleton , Durham . Frederick Augustus ; Wheeler , Birmingham , percussion cap : manufacturer , March 29 , at twelve o ' clock , April 22 , at two , &t the Waterloo rooms , Birmingham ; Solicitors , Mr . Chaplin , Gray's-inn-square ; and Mr Harriaon , Birmingham . John Watson , Manchester , muslin manufacturer , March 28 , April , 29 , at twelve o ' clock , at theCoramissioners' rooms , Manchester ; Solicitors , Messrs . Kay , Sarlow , and Aston , Manchester . John Powell , Newcastie-uhder-Ly ^ e , grocer , March 28 , April 29 , at twelve o ' clock , at the Wheat Sheaf Ina , Stoke-upon-Trent ; Solid tors , Mr . Smith , Chancery-lane ; and Mr . Harding , Burslem . ¦

      Thomas Whyley Wright and George William Hyde , Nottingham , dyers , Marcli 24 , April 21 , at twelve o ' clock , at the George \ be Fourth Inn , Nottingnam : Solicitors , Mr ; Yallop , Farnival ' s inn ; Me&srs . Parsons / Nottingham . ¦;/ .,:: -. - ^ . Tbomas CIcnt , Worcester , victualler , March 24 , April 29 , at twelve o ' clock , at the offices of Mr . Cresswell , Worcester ; Solicitors , Mr . Dryden , Lincoln's-inn-Fields ; Mr . Creslswell , Worcester . John Anderson and William Garrbw , Liverpool ; merchants , March 2 G , April 29 , at one o ' clock , at the Clarendon rooms , Liverpool ; Solicitorsi Messrs . Adlingtpn , Gregory , Faulkner , and Follett , Bedfordr&w ; and Messrs . Duncan and Radcllffe , Liverpool . :

      PARTNEKSHIPS DISSOLVED . Freer and Ihier , Liverpool , wine merchants . .- ' 'Aiiw- ' --.. worth ^^ and Lees , Old h ^ m . lAncashire , coal miners . J and J Mills and J Schofield , Ashton-under-Line , Lancashire , cotton waste dealers .. J and J Houston , Manchester , engineers . Gelder , Sykes , ' and Ca , Leeds , coal merchants . Gresham and Carding , Liverpool , pawnbrokers . ¦

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      From the Gazette of Tuesday , March 22 . BANKRUPTS . James Thornton , builder , Leicester , to surrender April 4 , and May 3 , at twelve , at the Castle of Leicesier . Bolicitora , Mr : iAwton , Leicester ; and Mr . Taylor ; John-street , Bedford-row , London . . James Warren , merchant ; . Bristol , April 8 , and May 3 , at two , at the Commercial-rooms , Bristol , Solicitors , Messrs . White andEyre , Bedford-row , London ; Mr . Bevan , Bristol . . ¦'¦ . ' ,- ¦ - : "' ¦ ' . Amon Buckley , grocer , Newton Moor , Chester , April 1 , and May 3 , at two , at the CommiBsipneM- / rooms , Manchester . Solisitors , Messrs . Clark and Medcalf , Lincoln ' s inii-fields ; Mr . Higginbottom , Ashton-under-Line . Thomas Charnley , juh ., innkeeper , Preston , April 13 , and May 3 , at eleven , at the Town Hall , Preston . Solicitors , Mr . Easterby , Preston ; Mr . Sharp , Staple Inn , LondonV ' ; : ; : ' ¦ V

      Thomas Little , tobacco manufacturer , Kingstonup . on-. Hu . ll , April 2 , and May 2 , at one , at the George Inn , Kingstbn-upon-Hull . Solicitors , Messrs . Tenney and Sidebottom , Kingston-upon-Hull . * Francis Sandars , and Charles Sandars , corn mer-Chants , Derby , March 28 , and May 3 , at eleven , at the Royal Hotel , Drjrby . Solicitors , Messrs , Adiiogteo , Gregory , Faulkner , and Follett , Bedford-tow , London ; Mr . Moss , Darby . ' , . ¦• ¦ - ¦ ¦ . . ¦ -. ¦¦ . : ¦ :- . : ¦ ¦¦ ;; . ¦ / ' ¦ : . - . . }¦" :. ' Joseph Woodhead , cattle dealer , Duckmanfown , Derbyshire , April 1 , and Mav 3 ; at twelve , at the Town Hall ; Sheffleld . Solicitors , Mr . GoStingham , Chesterfield ; Messrs . Few ; Hamilton , and Few , Henrittta-street , CoventGarden . ¦ -.. ¦''¦;¦ ¦ Jobn Lockliy , painter and glazier , BUston , Staffordshire , April 13 , and May 3 , at eleven , at the Swan Hotel , Wol-werhaTOpton . ; Splicibors ,: Messra . Clarke and Medcalf , Lincoln ' s Inn Fields , London ; Mr , Teeoe , Shrewsbury .. - ¦' ' ' ; ' - . ¦ ¦ ¦¦'¦ - ¦ ¦'¦ ¦ ' ¦¦' . . ' - ' . ' . . . ' . -. ¦' .. . ";¦" . ' ' . - ; .

      James Gale , sen ., and James Gale , jun ., ropemakers , Shadwell , April 5 , and May 3 , at eleven , at the Court of Bankruptcy .: Solicitors , Messrs , Oliversoir , Denby , and Layie , Frederick ' s-place . Old Jewry . Mr . Gibson , BasiDghall-street , official assignee . William Cannabee , bookseller , Cambsrwelly March 29 , at twa , and May 3 , at twelye , at the Court of Bankruptcy . Solicitor , Mr . Fraser , Furnival's Inn . Joseph Barlow , ironmonger , Lichaeld , April 5 , and May 3 , at eleven , at the Old Crown Inn , Lichaeld . Solicitors , Mr . Bigg , Southampton Buildings , Chancery-lane , London ; Mr . Dyott , Lichfield ; ileasrv Heywoodand Bramtey , Sheffield .

      ¦ John : William . Nevill , Manchester , warehouseman , . J Btead-street , Cheapsl ^ i , April 1 , at one , and May 3 , at eleven , at the Court of Bankruptcy . Solicitor , Mr . Heald , Au < stintfriar 8 ; Mr . Whitmore , Basinghailstreet , official assignee . John Webb , tailor , Birminghara , April 2 , and May 3 , at eleven , at the Waterloo-rooms , Birmingham . Solicitors ,: MessrB . Crowder and Maynahl , Mansion House-place , London ; Messrs . Ingleby , Wraggfl , and Cope ; Birmingham . Joseph Hayman Arnold and William Henry Woollett , ship and insurance agents , Clemenfs-lane , London , April 5 , at twelve , and May 3 , at one , at the Court of Bankruptcy . Solicitor , Mr . Leigh , Georgestreet , Mansion House ; Mr . Edwards , Frederick ' splace , Olii Jewry , official aasignee .

      Edward John King , manufacturer of artificial tseth , Oxford , March 31 , and May 3 , at eleven , at the Three : Cup 3 Inn , Oxford . Solicitor , && Appleby , Aldermanbury , London ; Mr . ThompsoBi Oxford .: . ; . ¦ ..: ¦¦ ¦ ; . " . ' - ¦¦' ' - . ' . - . ¦ ¦ ' . ' ¦ ' . ' - ¦ : ¦;' . ¦ ¦ ¦' ..: ; ¦ ' - .. - . •¦ ¦ . ¦; ¦ John East , carpenter , Kingsthorpe , Northamptonshire , April 2 , at nine , and May 3 , at eleven , at the Peacock Inn , Northampton . Solicitors , Mr . Well ^ . King'a . road , Bedford-xow , London-Messrs . Coxini Corser , DaVenJ ^ ry and Nottingham . Edward Steele , grdcer , MancheiBttir , April 5 i at one , and "May 3 , at two ; at the Commusioners ' -r opnUi Manchester . Solicitors , Messr ? . Nonto , Allen , w Simpson , BartletVs-BuUdlngs , Holborn , London ; «» Mr . Norris , Marsden-atreet , Manchester .

      Richard Brownlow , silk dresser , : White-str *' ' Fiosbury , London , April 2 , at half-past eleven , *» May 3 , at eleven , at the Court of Binkroptcy . Sou * -dtors , Messrs . Lawrence and Blenkarae , BaeU « *' bury "• Mr . Groom , Abcbarch-Iane , I , 6 mbarfJtf * | official assignee . •"¦• ' . ' : ' : - " . ; ¦ ¦• . - , ¦• . ¦ ¦ . ' ' /¦ ¦ ;; - : : :- ¦ -- ' ; ' ' -. ' - ¦• ' ¦ Jfeffery Daniel Gorely , toyman , Bristol , Aprllj . * ' ? May 3 , at one . at the Commerdal-rooms . W * ° ' i -Solldtora , Mr . Bridges , Bristol ; = Me « sra . White ¦«» Eyre , Bedford-row , London . '¦ : ¦" ¦ ! William Morris , geaersl ahopkeeper ; Sf . CK *^ Carmarthenshire ; Aprit ly . at one , and M » y f » " eleven ; at the Coramercial-room , Bristol . SoU *" "' Messra . Jou , ea and Blaxland , Croaby-iqaare , Liffl ' " Mr . Peters , Bris ^ oV ; " v : ¦¦ : ¦ : ^ ; . V ., v .. Bidaard BjU , japanner , Birmingham , April , ' -l » J «' oleven , and / May 3 , at two , at the Watertoor ro 0111 "* Birmingham ; Solicitora / Messrs . Newton and Bosor » South-gquare , Gray ' s inn ; London ; Mr . Baker . . w »* non-streetBirmingham : t

      , . ^ Thomas Walker , ' brewer . Monk Wearmouth S&ore » Durham , Ap > ili . at twelve , arid May 3 , at- . **»» « Homer ' s Hotel , Dorhami SolicitoH , Mr . Mo » i cloaK * lan » , London ; Mr . Brown , Sundeiland . .

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  • Citation
    • Northern Star (1837-1852), March 26, 1842, page 6, in the Nineteenth-Century Serials Edition (2008; 2018) ncse.ac.uk/periodicals/ns/issues/vm2-ncseproduct423/page/6/