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HOUSE OF COMMONS , Tbiday , Maecb 18 . The Hem . James Howard "was brought / up in custody of the Sergeant , and , on explanation , was discharged on payment of bis fees . . On fcha proposition , thai the Speaker leave the chair , in order that the House might resolve itself into & Committee of Troys and means , Mr . F . T . Baxjkg rose , and claimed the right of entering on the general question of the flny-wal csndition of the countrj , 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 , -which he begged to present to Sir Robert !> eei as the first fruits of his ( Sir . Baring's ) " fishing for & budget" en the opposition side of the House . He
did not consider Sir Robert Peel to be " warranted in his calculation that the falling eff in the revenue was likely to be permanent . He entered into Borne arithmetical statements on the subject of the deficiency , and contended that it was owing to casualties , such as the Canadian insurrection and other extraordinary and unforeseen eTentB , for -which the late Government ought not to be deemed accountable . He held it a mistake to suppose that taxation upon consumable articles had reached its limits . He then ' enbred into some defence cf the financial measure proposed by himself and his colleagues last year , dwelling particularly on the sugar duties , whereof the redaction Would , he said , ha -re more than compensated the revenue by increasing the consumption .
The sources to-which he had then loosed -were not exhausted now , ana it was , therefore , unallowable as yet to resort to that extreme tax which this Govern-Eient -was seeking to levy . The ne-w plan -was to raise £ 4 . , 000 , of which only £ 3 . , 000 was required to meei the deficiency , the remainder being intended to afivct alterations in the tariff , and ifford a surplus for other objects . He would not go inta minute particulars with respect to the tariff ; but he -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 ; but what he mainly complained of was , that this dnty was
not fixed for the sake of these articles , but for the sake of establishing a general principle of prohibitory protection in favour of the colonies . This sche dule introduced no fewer than 246 new protections to colonial articles . Such a principle must put this country nnder no little difficulty in its arrangements With foreign nations . And now the : question waa , ¦ w hether the nation would undergo an income-tax lor the suke of this tariff ? Had taxes of any other kind been proposed , those members who had belonged to the late Government would , indeed , have taken the choice of the House as between the late plan and the present , but , if beaten " on that comparative qnestien , 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-. itse ? f only from year to year . It was not for him to propose a budget ; but he would say that sources did exist from whiefe a great part of the requisite revenue mLbt be raised , without Tesort to this alarming resource . In tbe customs , the excise , the stamps , great reductions had been made within the last few years ; and surely if a new *» - »• conld be leried on consumption in Ireland , there fconld 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 , 1816 , and enforced the anthority of it as proceeding from men of the highest respectability , experience , and practical wisdom .
Mr . Goulbcrs observed , that the speech of Mr . Baring had sot at all indicated the course which the other side intended to pursne . ( Some members of the Opposition critd " To vote against the resolutions . " ) If to vote against the resolutions , it -would haYe been more regular to wait till they should be moved in committee . The state in which the Government now found themselves was the consequence of the policy pursued by their predecessors , who had neglected ta provide for difficulties which they could notbftt 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 an increase of taxation in this direction ¦ wotT . iI be 5 ucces , fal : there a fresh tax upon spirits did certainly appear likely to be productive , because of late the consumption of spirits had there increased . He illnitrated the defects of thepl&n brought forward by the late Ministry , and contended that it was wiser , and would be more satisfactory , to impose a tax upon wealth than to aggravate the burdens of the poor . If war was necessary to authorise an iueome 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 , but 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 ^ fha-n a 1 ^ £ upon consnmptioii , the effect of which was to mats the poor pay as heavily tar necessaries as the rick for luxuries ; and he trusted to the high character and spirit of the country to sustain the Government in the course it had selected . He vindicated the principle of protection to colonial produce ; but fee would reserve , for the future stages of those measures , the discussion of the income-tax in it 3 details . He considereel ^ he question in the present debate ta be nmnly between the general principle of . a tax upon existing wealth and the general principle of ulterior taxes upon consumption ; and concluded with-a spirited appeal td the feelings of his countrymen .
Viscount Howick . would not enter into the question whether the late government were Hameable or not in allowing the deficiency to accumulate ; he confined himself to actual circumstances- If there were other sources from which revenue could be obtained , the gczemmei t were not justified in resorting to a tax which would press heavily on the country . From his personal inquiries , lie kne-w that a moderate fixed dttf on corn WOUU . foj instance , have- had the donble effect of relievii ^ the consumer by lowering the pr ice , and benefiiting the revenue by increase of dnty . A similar principle could be applied to other articles of consumption . The country now saw throngh the faiiacy that a reduction of duty on foreign sugar would encourage Elavtry , which , "by the way , if it were worth anything as an argument , was applicable to the proposed reduction of duty on foreign coffee . The XobleLord then
entered on a consideration of the leading items of the proposed new tariff , and contended that there were means of at once benefitting the consumer and the revenue . He disapproTed the encouragement given by tbis tariff to the- cultivation of tobacco in Inaia . as working a great loss to the revenue—a result the more unreasonable because that cultivation had , for reasons of revenue alone , been prohibited by statute in the ruother country . It had been said that a hocsa-tax or an increase on the ^ pindcsF-tax "would haTe fsllen heaTily on Em ill incomes . Not so heavily , he thought , as an income-tax . Hs instanced a case which had come to his knowledge , of a Lifcutenait whose half-pay came exactly to £ 153 , and who , therefore , would have to contribute between £ i and £ 5 a ytar from his slender subsistence . If the necessity were shown to him , he would rote for an iccomi-tax ; but he did not think this Kcesnty could be said to exut until other sources of revenue had been
tried . Lord Joh > ' KUS 5 ELL commented on the omission of sugar from the tariff , and said that the Government were overawed by the grest interests concerned both in Eneai and corn , and to neither did they dare to apply just principles . To create a number ef new protective dut ' , was nothing but wanton legislation . The late Government had proposed measures which they expeczea would have equalise ! tiie revenue : and as these measures had not been adopted , and the deficiency was still accumulating , he admitted that something ruuat be done . But the necessity wa 3 not such as to justify an
income tax , and boih Si ? Robert Peel and 2 > 1 t . G _ -nlburn kad expressed similar opinions within very recent periods . Ths grand objection to aa income tax tfji » i : s inquisitorial character ; its influence on the morals of the country was of more importance than the sum it extracted from the people , while its preposition helei us up , in the eyes of foreigners , as driven to the extremity cf our resources . He intended to take the sense of the House against the proposition of the income tax , both on the resolution in" Committee , and , if it should be carried , on the bringing up ol the repor t-
The House then went into a Committee of- Ways ana Means , 2 Hr . Gbekxe in the chair . Sir Robert Peel—I can " assure the Kob ' . e Lord that the notice he ft ** given this nizht , t-f his intention to offer a determined opposition to my proposal , has not in the slightest degree disappointed or diseoncertt *! jne imiiiiiteiiEl dieera . ) Notwithstanding the silence the other night—notwithstanding the calmness -with ¦ which my propositions were received—notwithstanding the deelaralioa . that they would be considerM as a whole , and that upon some one general principle they ¦ would be disposed of—I nevertheless feel that in my attempt to meet the difficulties in which this country > ia < i been involved by the financial administration tf the late Gavernment—( lond Ministerial cheejs , —whatever plan I might propose , whether it should be by a
continuance 4 f loans , or by an imposition of a tax upon the capital and property of the country , or by imposing additional burdens upon the working classes by adding to the taxes on articles of consumption—I should find my chief opponents among those who had involved the country in its present financial difficulties—( Ministerial cheers . ) But you shall not divert the attention of the country from the real point at issue—( cheers from the same quarter . ) This is no question oteaude Cologne—( laughter . ) KeTerbas the Bight Honourable Gentleman ( Mr . F . Baring ) been seen half so excited a 3 upon fcsi qaestioa —( laughter . ; Never did he feel half the indignation at finding an annual deficiency in the revenue as he has duplajti in the differential duties on colonial asses and foreign asses —( loud laughter . ) He contemplated with the calmness of a philosopher an exhausted treasury , but a duty of is 6 a . upon colonial uses ha 3 excited him to a pitch of indigna-
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tion—( loud laughter . ) Sat the question is this , you having had tte financial administration of this country for fl ? e or six years , in what position is the country placed ? -Yon lay the time is come when tampering with savings' banks , and five per cent , customs ' duties must be abandoned , and that Borne decided and vigorous effort muBt be » ade to equalise the income and expenditure of the country . You say you must submit , if necessary , to severe and onerous taxation , in order to equalise the difference between the expenditure and inoome . There is a deficit o ! 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-inforeements to India in consequence of your policy—( ministerial cheers);—and h will be my for the
duty , in order to take measures vindicating British arms , to propose increased military estimates , In addition to those already proposed . The actual deficit is . £ 2 . 579 , 000 . The Right Hon Gentleman pointed ont an error in mj calculation saying that instead of the deficiencybelng £ 2 500 . 000 , itwasonly £ 2 , 400 , 000 , being a difference of £ 100 , 000 . But this supposed error in my arithmetic arose from the sum * f £ 100 , 000 which I thought it necessary to allow for to meet any special inadvertency in the calculations ; but I must deprive myself of tbe consolation which the Bight Hon . Gentleman would afford me ; for I venture to Bay the result will be , that I shall have actually a deficiency of £ 2 560 , 000 to provide for . 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 sum 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 , ^ a £ l which I bare undertaken to carry on . at jKr ^ ^^ h additional vigour , the cost to the countdHPestimate for 1843 at £ 1 , 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 is 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 tbe face of that deficiency to make a furthar deficiency . I wish , for the sake it public policy , aBd fur the sake of removing public burdens now hanging on the springs of manufacturing industry ani 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 , aad upon raw materials , which enter into comme cial enterprise , especially npon timber , that will increase the deficiency by a further Bum ef £ 1 . 000 . 009 to £ 1 , 200 , 000 . The deficit in tue whole ia not 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 , npon tbe income of those whom I certainly cannot call rich , but who are comparatively in easy circumstances . The sum I calculate this tax will produce is £ 3 , 700 , 000 . If my facts are admitted , if my policy be sound of removing or mitigating prohibitory dnties on certain great articles of taxation , the sum thus sacrificed must also be provided for . The question which will decide the financial policy of the country and fate of Represent government— 'cheers)—is whether the advice of the Noble L-ird shall be followed , or whether that which I give shall be adopted—( hear , hear . ) It is , whether I shall be permitted to make this attempt to extricate the country , or whether the Government shall be restored - ' to the hands of those ¦ who , I contend , are responsible for our financial
difficulties —( loud cheering from the Ministerial beqenes ) ? Let us Bee , then , how the Noble Lord , in anticipation , I conclnde , of again speedily coming into cflice , proposes ta raise the required sum of nearly four millions ? " Oh isaid the Noble Lord ) , if you had recommended any other taxes you should have bad my cordial support . " Should I , let me ask , have had tbe 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 only to the income-tax but to the duty on coals . Then , as to spirits , did not the Right Honourable Gentleman say that he was cf opinion that nothing could well be more adverse to the public interest than &n increased duty on spirits ?
Mr . Basis g was understood to deny that be had gone so far . SirR . Peel—On a former night , unless I am greatly mistaken , the Right Honourable Gentleman said that he greatly donbuid the policy < A . increasing tbe duty oi spirits— ( hear , hear ) . How I Bhall fare with my stamp dnties in Ireland I know not ; bnt methinks I see the Right Honourable Gen ^ lem&D opposite preparing to resist them . What did he say to them ? Mr . Sheil—I said nothing .
Six Robert Peel : Well , it seems that he did not promise opposition to them , but maintained silence . Perhaps that w&i the wiser course . Bat 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 bis own in opposition to them , and his resolutions -will of course inTolve considerations regarding ta * Corn Laws and the sugar duties . The Noble Lord will persevere in bis 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 duty on corn of 8 s . or perhaps something lower —icheers;—in order to raise the public revenue . Those who are political supporters of the Noble Lord and who tell me that by the scale I propose I am raining Irish agriculture and destroying the hopes of the growth of oats there , will , I take it for granted , vote in favour of his resolutions , and one main resource upon which he calculates mart be a fixed cuty on corn , reducing thereby the present protecting duty upon Irish produce . With respect to sugar , that question I readily admit is open to consideration . I n perfect consistency with the opinions tbe Noble Lord has heretofore expressed , he may suggest a reduction of the doty on foreign sugar , in the hope that increased revenue will be derived from that source . On what
other articles tb « > "obla Lord may propose to place a duty , besides com and sugar , I own that at present I am not able to imagine . After ail wo have heard of the timber duties , I certainly am not 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 onerous impost than upon foreign timber . I had thought that I had heard it urged that that impost not merely diminished our supply from foreign countries , especially from the fch » res of the Baltic , and closed a wide and valuable market for our manufactures , but that it compelled us to give a preference to inferior timber—to employ a comparatively bad article , which we bought at a hizher price . The proposal I make is to attach a
nominal duty to Canadian timber , t'ut to make such a reduction in the duty on the importation of foreign timber as waa consistent with justice to the produce of our own colonies . The lose to the revenue is no doubt a fit subject for consideration ; bat 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 rednction as will ensure to the consumer the fall benefit of that redaction—( cheers . ) . I had read treatises upon thfs subjeot , written by Bight H&n . Gsntlemen attached to the party opposite , and holding office under that party : those treatise * I knew had heen held upas of great authority in reftrenca to our financial and commercial policy , and I think myself that the publications of Sir
Henry Pamell are entitled to considerable weight . I am quite certain that I have frequently heard them appealed to on Ih&t Bide of the House aa almost eonelubive , and I find that he was selected as the chairman of a cjiinaittee on commercial inquiry . In one of his works he especially adverts to the timber duties , and I iiiid him stating that " the dnty on timber affects and presses , upon industry with ^^ great severity , in consequence of its being so mach used in building ships , constructing iiku hiaery , " fee . Ha then goes on to say that countries having large navigable rivers eDJoy a great advantage , and that it seems an indispensable preliminary to a 8 UCc « £ ful competition with foreign ship-builders that timber should be imported free from all duty . " That however , ( he addi . ) might be too great & sacrifice of
revenue ; " and he goes on to state that the particular injure be proposed was this : —that in place of the present duty , it should be reduced to £ l 10 a . 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 o ! £ l 103 ., instead of a small portion paying £ 2 15 s ., and the remainder only 10 s . His proposal was to impose a duty of 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 , and on colonial timber only a nominal duty . [ Mr . . L ^ -bouchero said somethi ng across tbe table , which was n * t heard . } Perhaps th * Right Hon . Gentleman 'Would wish me to impose an additional duty on foreign timber .
Why , that waa the policy of the late government ; bat I leave the House to judge which is the wisest policyif you can afford it , to encourage the importation of foreign and Canadian ttmbsr at the duties I recommend , or to layadmtyof 60 s . on foreign timber , and of 20 s . on Canadian timber . If Sir Henry Parnell be right , I cannot help thinking that , if your object be to relieve the pressure upon the springs of industry—upon the ship-builder , the land-owner , the builder of inMMifim . tures , or the tailder of cottages and houses of every description — it is hardly possible for you to nake a reduction of duty upon any article of consasuption which will giv « such great and general assistance as the
duty npon timber , the facility in the importation of which will be « o extensively increased— ( Loud and long * continued ch&etiag . ) If you can do this without injustice lo the colonial timber merchant , you will have accsmplis&ed a most important benefit . With respect to coffee , also , I am surprised at the comments nude on the other side on my . proposed redaction of duty . I thought , after the evidence taken before the committee , showing the gradual increase of consumption—after the testimony given by coffee-house keepers in London , as to the immense importance which the labouring classes attach to the cheapness of ceffee—I did not expect to hear from the noble lord a doubt as to the policy of
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sacrificing revenue for the sake of increasing consumption . For this purpose , in addition to the deficiency caused by expenditure , I am willing to incur the risk of further decfiiency by a remission of dnty , making , as before stated , the total deficiency to be supplied amount to £ 4 , 800 , 000 . I do not deny the objections that exist to a tax upon income : I expected to heat it said that it was a novel proposition in time of peace ; bat , let me ask , is there any man who can be deceived by such plausible bat fallacious observations , ( cheers from tbe ministerial benches . ) It is public necessity which justifies the tax , whether imposed in time of peace or of war ( hear , hear . ) In time of peace , tool 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 areilivlng in a time of peace . ( Much cheering . ) Elevate your vision until it can embrace your Indian territory : look at the war you have been carrying on on the western bank of the Indus . ( Hear , hear , hear . ) I say nothing of the policy of the course you . have pursued there , but can a country engaged in Buck a war natter 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 yon been , and are you now , in that state of profound tranquillity which entities you to ca ll it peace ? Mark , then , all these aouirces 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 I know it is liable—( bear , hear . ) The Noble Lord says , "Do not impose the income tax , because you will » hew 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 unwise part , but 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 tar what is politic , depend upon it , after mists have claared away , perhaps in a little week , foreign countries will arrive at a more / air conclusion , and if their opinion be of so much importance , they will then admire you for making exertions corresponding with
the necessity of the occasion—( hear , hear . ) In order to prevent erroneous notions on their part , will you consent to pursue a coarse which you know to be neither just nor politic—( cheers |? With Such a deficiency as I have pointed ont , is it better then to call upon the income of the country to supply it , or to tax articles of general consumption ? There is no alternative —( opposition cheers . ) In order to raise four millions of revenue , does any luan think there is any alternative—Icheers ) ? You want four millions for . tbe service cf the present year , but to try experiments on the commercial tariff of the country will not furnish : the money , and does any man mean to tell me that there ia any middle course between imposing a tax upon property and laying taxe 8 upon articles of
consumption--( cheers )? Certainly you may say 1 -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 countrj , produced a plan by which the assessed taxes paid at a preceding period should be considered the test 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 house tax would be much more unjust in its operations than a property tax . The objection to the income tax is , that it is inquisitorial . I do not deny the objection ; but , 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 the House , the actual sum each ir . ah 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 the contributors of the income tax a large portion of the meney they are called upon to advance . Take the case of a man of £ 5 . 000 a year : he will contribnte £ 150 , and it ia my fixed belief that ho will receive back in cheapness of living the gre * ter part of the mm he pays . My settled opinion is , that the burden will be less than
that arising from any other tax we could devise . Tbo Noble Lord ( Viscount Howick ) states tbe case of a man who has only £ 153 per annum ; but , wherever you draw the 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 . But even in the case of a man of £ 150 or £ 200 a year , I entertain the most confident hope that thi reduced cost of articles of cor sumption will enable Dim to pay the tax without inconvenience . Suppose the Noble Lord were ta 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 six windows be free from the impost ; but still 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 strict principles of reasoning . I 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 jast , can be found , which will be equally effectual in raising the required supply for the public exigency . ( Cheers . ) I said , 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 tbe Right Honourable Gentleman that when I refused to answer the question he put to me the other day , it was from a strong impression that I conld not , in answering a question , give
a full and satisfactory explanation . I thtU 5 jbt it would Be Infinitely better to reserve myself to a time when I could go into all the details . The period since the income tax was imposed is considerable ; 1 know that I speak 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 j but , in order to make the matter intelligible to those who may not be so well acquainted with It , I must necessarily refer to some points well knwwn to such as have made the subject their study . I shall now propose to adopt for the purpose of the collection of this tax the machinery , speaking generally , applied by that act brought in by Lord Lansdowne , then Lord Henry Petty , In the year 1808 , under the administration of
Lord Grenville and Lord Grey ; and a reference to toat act will aboir any Honourable Gentleman , who may wish to asce tain it with precision , the general mode which I propose to adopt for the collection of thiB tax . The property tax was collected and assessed now under the general regulation applicable to tW collection and raising of the assessed taxes , and the land-tax . Those commissioners tf the land-tax will be empowered and required to appoint—speaking generally , from their own body , but they will not be limited in the selection to themselves—certain commissioners , to be called commissioners for general put poses . Those commissioners for general purposes will have to select others , t # be called additional commissioners . Those additional commissioners were not limited in the act , bnt 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 , and stock in other public companies will be assessed , but I may say generally that I shall adhere to the provisions of the old law . As fir as the interference of the Government is concerned , the dnty 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 dnties connected with the mode in which , the tax is to be levied . The Local Commissioners will appoint assessors who will deiver 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 profits derived from trade , the provisioiis of the act of 1806 I propose to retain , and the income will be returned on an average of the three years preceding ; bnt , of coarse , it will be necessary to make special provision for those instances in which the trade shall not have been crrried on for three years' ! whieh I need not now detail . The general principle will be to estimate tbe profits on an average of the three years ! With respect to tbe 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 . PoukttScrope ' s Aol , the valuation ef land to 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 Icom tradeand to professional income . I then propose that the return shall be Bent to the assistant commissioner ! , and that it should be accessible to the surveyor acting on the part of the Govemmeiit . With respect to the additional commissioners-, there will be various regulations , and they will be sworn to secrecy . The return is to be sent to them sealed vp , it is to be inspected by them , and it will be competent for 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 of commissioners , called
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the commissioners for general purposes . They will hear the appeal and have the power of demanding precise information as to the nature of the pWperty . I tope that I shall be able to retain that provision , because the policy pt ^ the ^ lawhitherto has beenwlth respect to the assessed taxes , and it was the principle with : respect to thei property tax not to make the collection depend , upon : the will' of the Government , because it wastnoughtmore consistent withconstitutlonai law to entrust tbe amount ; to local parties , and that those who may haye the confidence of their neighbours shall be employed for this purpose . I propose , Sir , to i leave the provision of the law in this respect untouched . Although , however , it is more consistent wittf former usage to employ local parties In each
neighbourhood to collect the tax , yet a great objection has been rate d to their sitting in appeal on the affairs of their immediate neighbours . It has been peauliarly objected that it is inexpedient to produce before their neighbours , or those who might stand towards themselves in the relation of friends orof pereonal or political enemies , these accounts , and divulging to them their true state . I propose , therefore . to appoint other persons , and to give , an option to tha parties . I propose that the tax-office should appoint a certain number nf persons to be named special commissioners , and I propose that these special commissioners shall have all the powers of hearing appeals-which the comuiisaiuners for general purposes possessed under the Act of ; 1806 , I propose that ; the patty Bhall 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 controul of the Government , and appointed by the Tax-offico , which commissioners willbesworn . t 6 ' '' aecrecy . \ . ; rprqpbse , ' thiBnV . tl ^ t , atthe 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 those 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 blame the Government if they make any alteration in the proposals they submit to the House—\ n 6 , 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 euro 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 upon 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 tbe new act some provisions which are not in the old act of 180 *; I hope to be enabled , with respect to i parties who have been once in the returns , whether in respect to the income from trades on
average of ifaree years , or to the prpnta of professions for brie year , to make an arrangement by which they may be able to compound for their assessment ( cheerB . ) I am sure tti&t every endeavour ought to be made to guard against evasion , since one great objection to tbe income-tax is , that it wil l 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 thi 3 income tax is to pass ; we ought to give every advantage to the honest man , and to use every \ preventionagainst fraud or evasion . I hope to be enabled to Introduce some provision wfcjbh wilt make one return endure for tbe Whole time of the act . ( hear , hear , hear . ) I do not say that in , all cases it ought to- be obligatory
on the omee tf statnps and taxes to admit a composlr tion ; but when they believe that the person as assessed is properly taxed , 1 think , with , the addition of some BUch 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 lor 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 with any undue severity . , The house , therefore , will see that there are two main provisions in tbis act which are not in ; the other . In the first place , if the appeal to thi local commissioners shall be olgected to , as leading t o > disclosure of private affairs , 1 propose to give as an option of which the party may avail
himself , to go . before the special commissioners appointed by the government , sworn to secrecy , who may hear all parties , and determine the appeal . And iu the second place , I propose , if possible , that facilities shall be given for compounding for the payment of the tax . that composition \« endure for the ¦ whole period of three years . I believe , air , that I have now answered the question put to ine by the right honourable gentleman . I do hot apprehend that the present establishment of the stamps and taxes will be sufficient for the additional duties I impose on them : AH I say is , that eyery effort shall be made , in the appointment of additional officers , that their general character shall be a sufficient guarantee for the integrity with which they shall perform their duties ,
and every endeavour skall be made to prevent a permanent increase or encumbrance upon the country of officers , who I trust will be employed for a mtrely temporary purpose There fs only one other provision proposed by me on which I wish to toucb . It was included in one of the . acts relating to the property ' , I think the act of 1800 . Many persona ^ did object to payment to the collectorBof thCBums due from thumon account of the property tax ; it was said tihat although there was no inquiry as to the property , it was still painful to some that a person in the immediate neighbourhood should be priyy to the payment froin which they might infer the return that had been made of the amount of the property : I propose that a parly wishing to make a myment may do so without giviug his name
into the Bank of England on account of ; the property tax —( laughterO 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 aa the ramiflcationa of the Bank of England become more extended in different parts tf the country ,. . partiea may have the advantage of making these payments with infinitely greater eare than it the place of payment was confined to the principal offioe of the Bank of England in London . A qvieatlonj Sir , was put to me respecting terminable annuities , and I waa asked whethe * I proposed any teduction in the rate of duty on terminable annuities as compared witbi incomes derived from stock . Now , I am bound to say , that I do not intend
to make any Mich reduction—( hear , hear . ) The proposal which I make" Is a proposal for a tax on the income o / this country—( cheersj—and if -I once beijin to make a distinction with respect to different kinds of income , it will be absolutely necessary that I should abandon the incoine tux . 1 think it would be shown that if terminable annuities were to be exempted , in favour of those who have power ; and who arc wealthy and affluent , I think I should beprepared to show that a remission ought to be made to a greater extent than many Honourable Members suppose . If an income tax be adopted , it ou « ht to act uniformly upon all the incomes of the country—( hear , hear . ) There oughVto be no discrimination as to the source whence the income was derived . Therefore . -whatever iuconvanience 1 may
suffer from it in argument , I am bound not to admit the justice : o ( an alteration 6 t the bill with respect to terminable annuities . No such distinction of this kind waa made by Mr . Pitt in the year 1798 , or by Lord Grenville in 1806 . lain aware that terminable annuities at that period bad much more time to run ; still I csa s « e no distinction in that fact . There were certain Exchequer annuities , then , in a position analogous to the Wminuble annuities now , and there was no discrimination ; ,-, ; But , sir , 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 r am sure it will be for the advantage of the
country—to obtain the determination « f the Hi-ibe—to let the decision be known as soon as is consistent with due deliberation . Of course , the details of our financial measures , and the determination in whose ha ads the government of this country shall be placed , are all at issue , and must be resolved by this decision . If the House Bhall think it desirable to adopt the principle of the Nobla tord— -if they > h&H determine to lay sv fix- ^ d duty on corn—^ If . the HouseBhall be induced to raake a reduction of the duty upon foreign sugar , or to take the other measures which the Noble Lord may recommend —if Honourable 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 the present position of slavery , with -the prospects we now have of a supply ofsugaTi and with respect to the peculiar position in which we stand with respect to foreign countries , I am not prflparsd to advocate the reduction of the duty upon sugar the poduce of foreign countries , and not being willing to propose that , I am unwilling to propose the reduction of tfee duty on sugar the produce of our own colonies . The more , Sir , ' I look at the aubJ 3 ct ,. the more I am convinced that the beet measure to which tbe House can resort is a tax upon the income i f the country , rather than attempt to re-irupo 3 e any of the taxes upon excise and customs which have been repealed . I believe , Sirj 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 npon eoch man to contribute £ 3 out of every £ l 00 to this tax . I entertain a streng
conviction that the great mass of the labouring classes of this country will consider the voluntary determination of Parliament to take upon themselves , as they impose upon the country , a tax for * the purpose of relieving the barrens 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 , although I admit that the tax does press in some rwpecta with , alditional eeverity , on account of the uncertain nature of the profits : derived Jn » n income arising in trades and professions , yet , when I consider that one of my main objecta is to reduce the duty on the raV material used in manufactures , and by those means to afford the best chance © f reviving ] commerce , I do entertain ¦ a confident opinion that this tax will work for the special advantage of those connected with the trade and manufactures of this country—( cheers ) . With respect to those
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who hold land , and witk rtferenice t » those whose income is derived from professions , I have also the confident expectation that the reduction in the ccst of living will compensate for a great part of the pecuniary burden I impose ; but even if I do not offer ttiem that advantage , yet if by consenting to this burden , instead of throwing it upon the articles of consumption , I do cause it to be paid by every one equally—if I take 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 three years my anticipations of relief to the trade
and manufactures of this country will be realised ; ! trust that we shall be then able to dispense with this tax ; I hope that we shall be able to find a revival 6 f our conitnercial and oar ; manufacturing industry ; and I trust that I shall have the 8 att 8 faetioa of contemplating a people contented and united , front the proof they have received that those who move in a higher . stateof society—that those who are comparatively affluent- —are prepared , at this crisis of great commercial and financial difficul ty , to take npon themselves a full portion of the charges necessarily incurred to meet the exigencies of the country—( loud cheers ) . : The question having been put by the Chairman ,
Mr . Labouchere expressed great indignation at the imputations with which Sir R . Peel had begun his speech ; and complained that the Right Hon . Gentleman 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 . Labouchere then went over the ground of the proposals made la ^ t suramer by ths late Government , especially with respect to sugar .. He criticised the present tariff , in which he thought that considerable amounts cf duty ,
complained of by nobody , were wantonly thrown away . He protested upon principle against an income tax , and cite 4 the authority of Adam Smith . He read a statement ; showing , that in the last year of the former income-tax , there had been no fewer than ll , 00 p surcharges , of which 3 , 000 had been set aside on appeal . The cases set aside bespoke an injustice on the part of the SUte ; the affirmed cases evinced that a strong temptation to fraud had been extensively yielded to by the people . In both ; these effects the tax was most injarious . : ¦
Lord Woksley objected , that tbe measure was forced On without giving the country time feo judge of it He wished to know what revenue Sir R . Peel calculated upoB obtaining from corn ? Sir R . P £ Et answered , that no calculation could be made beforehand on a point which must depend on the harvest an < l other uncertain cause ? . Air . Hawes then moved an adjournment to Monday .
Monday , March 21 . There was a short debate on the committal of the Severn Navigation BiU , and various questions were ssked , one of them by Mr , Shaw , which drew from Lord Eliot that tha Government intend to propose the annual grant to the National Board of Education in Ireland ; without any alteration in the system . A preliminary conversation arose , before the House went into a Committee of Ways and Means . Mr . Fox aiAi / LE , on behalf 6 f 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 R . Peel , as to the state of business in the Houeej especially with reference to the Corn Bill ; which was met by
Mr . Chahles BULtER , who informed him that he had the remedy in his own hanfls , bj postponing the consideration of the income tax resolution , and going on with the Com Bill . The conversation was closed by Lord John Russell , who declared his intention of taking the sense of the Hcu ^ e on the income tax at every stage of the progress of the measure through the House . ,. ¦ " , . .. ' ; ' ' . - ¦ .. ¦ : . ' . ¦ -. - ¦'' - ' . ^ ¦ ¦" ¦ ¦ - ¦ . . ' ^ . ' . ''¦ ¦' . ¦ ¦• The House then went into Committee , and the adjourned debate was opened by Mr . Hawes , wh © , with some detail , pointed Out untried sources of revenue which would yield , ample returns to make up the deficiency in our finances—such as timber , sugar , corn , stamp duties ; and denounced the income tax as ' - being calculated to corrupt the morals of the ( Mmmunity , by tempting them into perjury and profligacy . He would therefore give the proposition his most determined opposition , y
Alderman Thompson vindicated the Governrnend for not including foreign sugar in their new tariff ; and contended that , in the present * xigeucies of the state , an income tax was a legitimate source of revenue . Bat he hoped that * in carrying it into operation , Government would , in its collectioh , deal with a confiding spirit , and pointed out to Sir Robert Peel how it would affect Qoverinnent ancuitants . , ¦ . Sir . William Clay reminded Sir Robert Peel of his remark , when in opposition , that for a Minuter of the Crown to attempt to get out of a diMcuIty ty a grant of the public money , was feut a Vulgar expedient- . He would not retort , that ah 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 eay that it displayed litte ingenuity . Direct taxation was the resource of barbarous people and barbarous times ; indirect taxation was the creation cf Hipre modern and enlightened periods . A ; hope had bfSeii expressed by Alderman Thompson , tbat tbs tax would be collected in a generoua and confiding way . But it was idle to talk about the generosity of a taxgatherer , whose duty was to collect a tax , without reference to individuals . The iECome tax was , in fict , the price to be paid for maintiiniog powerful monopolies . :: / ¦ .:-. ¦ ¦ . ¦ -: . : ..- ¦ - '" ;¦ ¦ :- . '
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 militaty establishments . How then were the same required to be obtained ? Waa it by taxi « g articles of consumption ? Government , though not disposed to encourage Blavery by reducing the duty on foreign sugar , expected to be able hereafter 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 inJrpduced aa would greatly diminish the effect of its inquisitorial character ; . .
Lord Dalm enx praised the style and clearness of the financial statement of Sir . Robert Peel as being nnrivftlled 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 poUcyy ho would have Buppoxted him But he proposed it in : order to sustain monopolies opposed to the common sense of the age , and he should therefore oppose it . Mr . Chaules Wood had supported Sir Robert Peel , in 1835 , in his opposition to : the proposition of his own friends , with respect to a property tax . But
obnoxious as it wast , be would vote for an income tax , if a necessity existed for ita impositioD . No . such necessity existed . The old income tax was repealed at a time when the necessity for its continuance waa 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 the working classes But they would feel it in its driving capital abroad and dimi . nishing the fund for their employment .. After commentiiig on the financial propositions of the Government , he concluded by couaemning the income tax in tho words of Mr ., Fox , affirming that no necessity could sanction such an injustice . ¦ * . . ,:
Mr . Scarlett supported an income tar , because it was required , waa sutall in amount , and the country could bear it . . - : ¦ ¦' :.. . '" Mr . touLET SCK . OPE asked for a dtfinition of the word iDiiome . Siv Robert Peel referred Mr . Scrape to the act of 1806 for full infirmatiob . Mr . Scrope centicued his observations , and put various cases for consideration as t > the manner in which income would be estimated under the operation of the tax- A property tax w > 3 a fair one , but not so an income tax , which was opposed to the interests of this great cammercial conimunity .
Mr . WiLLrAMS , though opposed to an income tax , considered that the Government had tiken a bold and manly course in , not adding to the national debt . He suggested a Bubstitate for the income tax { under the atithority of Sir James . G .-aham . ) in a r ^ ductipn of pensions , oflicial salaries , &c , with a tax on tiie transfer of real property . ' Sir Geokge Guey animadverted on the sHence of membeis on the uliuiBt « rJal benches , who shrank from the obloquy of supporting their votes by t'jeir speeches . The deficiency in tho revenue ought to be made up ; but was it to be made up by a tax which had been repealed in 1816 , by the indignaut feeling of the country , and
which had : been originally imposed when we were struggling for national existenC' : ? No essential change could be made in the machinery for collecting the tax . it would Btjil be an inquisitorial and pbnozioua impost , and when once inflicted , even for a temporary period there was no security that it would not be perpetuated . No necessity had been shown for the tax ; and even the deficiency which was made the pretence for it , had been largely accumulated by the jesittince of . the measure of the late government . . : ; : ¦ : ¦ ¦ ' ¦ " Colonel SiBTHOBP retorted on the Members of the late Govemmeht , that their conduct had compelled the present Government to resort to this extreme
measure . ¦ : ; - ' , \ -,- ; . ' / -. ¦; : ¦; - . ¦ . ¦ : '¦¦'¦¦ . ¦ : ¦ '¦ ¦"¦'¦ . Mr . Blewiit moved the adjournment of the debate at half-past eleven ; and from that hour till past one , the scene in the House was exciting . The motien for the adjournment was , on a division , resisted by 328 to 51 , a considerable number of the Opposition voting in the majority . But , on a second division , the numbers were 241 to 01 . : ! Mr . Fox ^ Mauls and " Mr . ^^ PuNCOMBBbpai expressed their determined intention to resist » vote on tbe reso . lution amrming the income tax , by availing themselves oi every moans which theformaof theHouse aUowed them ; and a considerable number of Membeis took part in the discussion . ¦ ' ' ¦ ¦ . ¦¦ : ' ¦' . . ; :. ¦/¦; ¦ ¦ * . ; ' " ' yy :- ¦'"<¦ : ';¦ :: ' . ' ' : . Afc last Sir Robert Peel reluctantly yielded , and the debate was adjourned till Wednesday . :
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INCREASE ! OF THB ABMT . T-Beside S the 20 tb 23 rf 29 th , 7 l 3 t , and 97 th Regiments , and the 2 d Ba-aS Riae Brigade , mentioned lastweek as ordered ^ t * S angmenfed , we have now to report the loth vkvl 785 h , 84 tli , ' .. « ftBV and Slat . ^ TheTjOth and l&hul reported last week , ) and 29 tH , 84 th , and ; 86 tb ' lUtf ment ? , have also received orders to embark i £ India rand the 25 th R fg iment proceeda from t £ Capeof . Good Hope . The Abercrombie Robins ! transport is expected , tp leave DaptfordBn the 22 m instant for Cork , to convey the 86 th' Reeiniflnf v ! ( he Cape of Good Hope ; but this corps if now -ft proceed to India , together with the 29 tb 78 tb-an #
, 84 th , from Ireland ; each corps will complete loS > men . No official information has been received a « yet , of the 58 ih Reriment proceeding to India fh . 78 ta Regiment will be enabarked in three division of about 260 men eaoh " , with a due proportion ^ oi officers , as soon as tonnage can be provided to convev them from Dublin to Liverpool , The officer conj . manding eaoh division will be instructed tft report to the inspecting field ofiScer at Liverpool , and follow his orders for proceeding by railroad'to'London foi Canterbury . Twelve women for every hundred men will be allowed to embark with each regiment for India . — -Naval and Military Gazttte .
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Mwtt iMW ^ , $ *?
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From Hut London Gazette of Friday ^ March 18 . , ¦ ¦ ..:. '¦'¦• . ¦ ¦ . '• ,-. ¦¦ BANKatPTs . -. ; : ' •;; - . . : " . ;' . •;; . William M'Leod , Coleman-street buildings , m ^ chant , to surrender Match 24 i at eleven o ' clock April 29 , at eleven , at the Bankrupts' Court . Solid ! tors , Messrs . Wilde and Cov , College-hill , Queen-streetofficial assignee , Mr . Graham , Basinghall-street ' William Bateman Byng , Old Windsor , Berks , and Saffren 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 , BasinghaU-steeet . ' David Bidmead , Bread-street , Cheapside , wart houseman , April 2 , at bait-past one o ' clock , April 22 at eleven , at the Bankrupts' Court . Solicitor , Sj r Jones , Size-lane ; official assignee , Mr . EdwaraV Frederick ' 3-place > Old Jewry . -
Robert Mills , Hey wood , Lancashire , ironfounder April 5 , and 29 , at eleven o ' clock , at the Commit , sioners ' -rooms , Bolton-le-moora . Solicitors , Mess »; Johnson .. Son , and Weathera ll , Temple ; and Mr ! Blair , Manchester . . Wilmdt Robert Bayntnn , Bath , surgeon , March 29 April 29 , at eleven o ' clock , at theoffite of Mr . Drake ' Bath . Solicitors , Messrs . Rlckards , and Walker Lincoln ' s-inn-fields ; and Mr . Drake , Bath . ¦¦' John Matthews , Ledbury , Herefordshire , builder March 28 , April 29 , at twelve o ' clock ; at the Fea . thers Inn , Ledbury ; Solicitors , Messre . King and Son , Searjeanta ' -inn , Fleet-street ; Messrs .- ElUs , Elliott , and Swann , Gloucester ; and Messrs . Heywood and Webb , Birmingham . . ¦ '
William Barnes , Shincliffe , and Quarrington , Dur . ham , fire brick manufacturer ,- , ;; April ; 5 , and 29 , at twelye o ' clock , at the Newcastle Arms , Durham ; Solicitors , Messrs . Maynard and Middle ton , Durham . ' Frederick Augustus Wheeler ; Birmingham , percussioh cap manufacturer , March 29 , at twelve o ' clockj April 22 , at two , at the . Waterloo rooms , Birmingham ; Solicitors , Mr .. Chaplin , ^ Graya-ian-a ^ uare ; and Mr . Harrisoni Birmingham . . ^ ¦ : ' :. . . ' ;¦ ¦ - John Watson , Manchester ; muslin manufacturer , March 28 . April , 29 , at twelve o ' clock , at the C om . raissidnerb rooms , Manchester ;^ Solicitors , Messrs Kay , Earlow , and ; Astoh , Manchester . ; ; John Powell , Newcastle-nnder-Lyne , grocer , March 28 , April 29 , at twelve o ' clocfc at the Wheat Sheaf Ins , Stoke-upon-Trent ; Solicitors , Mr . Smith , Chaneery-lane ; and Mr . Harding , Burslem .
Thomas Wbyley Wright and George William Hyde , Nottingham , dyers , March 24 , April 21 , at twelve o ' clock , at the George the Fourth Inui Nottingham : Solicitors , Mr . Yallop , Furnival ' s inn ; Messrs . EArsona ] Nottingham . . ¦ -. , : ; ; ¦ ¦ ' ¦ ¦ - . - ¦ . ' ' ' . "¦' .. Thomas CUnt , Worcester , victualler , March 24 , April 29 , at twelve o ' clock ^ at the offices of Mr . Cresswell , Worcester ; Solicitors , Mr . Dryden , Lincoln ' a-iun-Fields ; Mr . Cresswell , Worcester . : John Anderson and William Churrow , I . iTerpool , merchants , March 26 , April 29 , atone o'clock , at the Clarendon looms , Liverpool ; Solicitors , Messrii Adlington , Gregory , Faulkner , and Follett , Bedfordrow ; and Meflsra . Duncan and Radcliffe , Liverpool .
: PARTNERSHIPS DISSOLVED . Freer and Ihler , Liverpool , wine merchants . Ah * worth , and Lees , Oldham , Lancashire , coal minen J and J Mills and J Schofleld , Ashton-under-Line , Lancashire , cotton waste dealers . J and J Houston , Maacheater , engineei * Gelder , Sykes , and Co ., Leeds , coal merchants . Gresham and Carding , Liver pool , pawnbrokers .
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- . ¦¦ , ¦•¦ - ; . ' . - . '¦ :- ¦ ; m _ . [ ¦• - .: . . . .. - . - . :. . : From the Gozetie . of Tuesday , Starch 22 . BANKRUPTS . ' .. ' . /' James Thornton , builder , Leicester , to surrendej April 4 , and May 3 , at twelve , at the Castle of Lei cester . Solicitors ,. Mr . Lawton , Leicester ; and Mr . Taylori John-street , Bedford-row , London ^ James Warren , merchantj Bristol , April . 8 , ant May 3 , at two , at the Commercial-rooms , Bristol Solicitors , Messrs . White and Eyre , Bedford-row , Loa don ; Mr . Bevan , Bristol . ; Amon Buckley , grocer , Newton Meor , Chester , ; Ap . Til ; . , l , ' . and ^ Ma 7 :. ' 3 ,: at , ' 'two , . . atVthe ^ Confm ' i 8 sione » rooms , Manchester . Solieitors , Mesars . Clark anc Medcalf , Lincoln ' s Inn-fields ; Mr . Higginbottoa , Ashtonitinder-Iiina .
Thomas Charnleyjjun ., innkeeper , Preston , April 13 , and May 3 , at eleven , at the Town Hall , Preston . Solicitors , Mr . Easterby , Preston ; Mr . Sharp , Stapto Inn , London . ^ : Thomas Little , tobacco manufacturer , Kingstonupon-HuH , Apr il 2 , and May 2 , at one , at the George Inn , Kingston-upon-Hull . Solicitors , Messrs . Tennej and Sidebottom , Kingston-updri-Hull . Francis Sandars , and Charles Sandars , corn m * chants , Derby , March 28 , and May 3 , at eleven , at the Royal Hotel , Derby . Solicitors , Messrs , Adlingten , Gregory , Faulkner , and Follett , Bedford-row , London i Mr . Moss , Derby . . . : '¦' ¦ ¦¦ ¦" . Joseph Woodhead » cattle dealer , DackmantowB , Derbyshire , April 1 , and Mav . 3 , at twelve , at tb » Town Hall , Sheffield . Solicitors , Mr . GottiDghan , Chesterfield • Messrs . Few , Hamilton , and Few > Henrietta-street , Covent Garden . ^ / : ¦ ¦ ¦ " -
Jobn Lockley , painter and glazier , Bilston , Staffordshire , April 13 , and May 3 , at eleven , at the Svru Hotel , Wolverhampton . ' Solicitora , Messrs . Clarke and Medcalf , Lincoln ' s Inn Fields , London j , Mr . Tee « , Shrewsbury . ;/ : : ¦ ; ;^ . ¦ . ¦ - ¦ . ¦ .-. James Gale , sen ., and James Gale , jun ., rop * makers , Shad well , April 5 , and May 3 , at eleven , at tbfl Court of Bankruptcy . Solicitors , Messrs . Oliversoiii Denby , and Lavie , Frederick ' s-place , Old Jewry . Mr . Gibson , BasinghaH-street , official assignee . William Cannabee , bookseller , Cambarwell , MarA 29 , at two , and May 3 , at twelve , at the Court & Bankruptcy . Solicitor , Mr . Fraser , Farnlval's Inn . Joseph Barlow , ironmonger , Lichaeld , April 5 , td May 3 , at eleven , at the Old Crown Inn , LichfleWSolicitors , Mr . Bigg , Somthauipton Buildings , Chai-Cfery-lane , London ; Mr . Dyott , Lichfield ; Measa Heywood and Bramley , Sheffield .
John . William . - ' Nevill , Manchester , warehouseman . Bread-street ; Cheapaide , April 1 , at oho , and May Ji at eleven , at the Court ol Bankruptcy . Solicitor , Ml Heald , Aujtiu-frfars ; Mr . Whitmore , Basihghiilstreet , official assignee . John Webb , tailor , Birmingham , April 2 , ' M May 3 , at eleven , at the Waterloo-rooms , Birmingha * Solicitors , Messrs . Crowder and Maynard , Mansim House-place , London ; Mesare , Ingleby , Wragge , " irf Cope , Bii-mlnghani . ¦¦¦' " ,. . .. . Joseph Hay man Arnold and William Henry Wooll « tt , ship and insurance agents , Clement's-lane , X * don , April 5 , at twelve , and May 3 , at one , at tin Court of Bankruptcy . Solicitor , Mr . Leigh , Geor ^ fr aireet , Mansion House ; Mr . Edwards , Frederick * place , Old Jewry , official assignee .
; Edward John : King , manufacturer of artiflcis teeth , Oxford , Maroh 31 , and May 3 , at eleven , > the Three Cups Inn , Oxford . Solicitor , Mr-Appleby , Aidermanbury , London ; Mri Thompson Oxford .: ; [\ y . : : ,. ¦; : ; ¦ ¦ ¦ : . ; -V ¦ ..: . " : - ; - , --- - ' . - - ¦ - - . ¦" John East , carpenter , v Kingsthorpe * : KorUiamptMi " shire , April 2 , at nine , and May 3 , at eleven , at tt « Peacock Inn , Northamptoa Solicitors , Mr . Wellff » KVng 8-road , Bedford-row , London ; Messrs . Goxw& Corser , Daventry and Nottingham . ' ;
Edward Steele , grecer , Manchester , April 5 , at « A and May 3 > at two , at the Commijiionera ' -rooiiA Manchester . Solicitors , Messrs . Norris , Allen , m Simpson , Bartlett ' s-Buildings , Holborn , Londoni ; W * Mr . Nprris , Marsden-street , Manchester . i Kichard Brownlow , eilk dresser , White-stre * Finsbury , London , April 2 , at half-past eleven , ^ May 3 , at eleven , at Uie Court of Biukiuptcy- * " * citors , Mesais , JLawrence and Blenkarne , BbcU «*" buty ; Mr . Groom , Abchurch-lane , Lombarf- ** * * official assignee . ¦ " .:- . - ... ' ¦' - ¦¦' . ¦¦ . ; jtffery Daniel Gorely , toyman , Bristol , April 8 , »* May 3 , at one . at tte Commercial-rooms , BrWo' - SoUcitoM . Mr . Bridges , Bristol ; Messrs . W&K » Eyre , Bedford-row , XoBdon . William : Morrl » , general shopkeeper , Sf . <*^ Carmarthenshire , April 1 , at one , and , U * J- Sl eleven , at the Commerclal-reom , BristoL Solldto 18 ' Mesara . Jones , »^ BI « tondvCrMby ^ ai ^/ i 0 I " ° Mr . PetersBrirtol : ? . : :
, . Richard Bin , japanner , Birmhigham , April l i » Bleven , and May 3 , at two , at the Waterl po-w ! " " ' Birmingham . Solicitors , Messrs . Newton and Bwor , South-square . Gray ' a Inn , London ; Mr . Baier , Cannon-street , Birmingham . ' _ . Thomas Walker , brewer , Monk ^ Wearmonth S&ora , Durham , April 1 . at twelve , and May 3 , at «« , » Homer ' s Hotel , Durham , i Solicitor ^ Mr . ilo& ?» Cleat i » n 9 , London 1 Mr . Brown , Sunderland .,
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G - ' " ' THE yORTHlRN STAR , ; / ¦¦ ¦ - . /^; . , ; - : - ¦ . : . ; ¦ . ¦;¦ ¦; ' ¦ ¦¦ . ^ C ^ :- - ' - ^ -
3empma;I Aparltamnrt
3 Empma ; I aparltamnrt
Untitled Article
In Prakcb 13 , 612 , 000 men have been called but forimilitarv service froni 1701 to 1842 iaolaelTO .
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Citation
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Northern Star (1837-1852), March 26, 1842, page 6, in the Nineteenth-Century Serials Edition (2008; 2018) ncse.ac.uk/periodicals/ns/issues/vm2-ncseproduct747/page/6/
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