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the public creditor, to render the re- immediately preceding, two of which mission of any tax allowable? 'second-were exempt from this tax. It was ly, if the remission of any tax was clear, therefore, that in no way had allowable, whether this was the de- the consumption been lessened. If the scription of tax which Parliament in consumption had not been reduced, it its wisdom would first select for remis- would be only the consumer who had sion? and thirdly, whether there was suffered; but when did the Honourany thing in the information on the able Member find that the consumer table as to the working of this tax, had suffered so much from the tax as which countenanced the supposition, to be entitled to relief? There was that there were strong motives with no reason to believe that if the tax. reference to the particular interest were taken off the consumer would be'said to be affected, for the repeal of nefit. So far from the consumer's this tax? In the first place, the House having suffered from the tax, the fact would go along with him in the opi- was, that since the imposition of the nion, that nothing could be more in-tax in 1819, the price of porter had consistent with financial wisdom than to lay a tax one moment and to repeal it the next, without some broad and intelligible principle of action. The tax in question was laid on, not inconsiderately, but in support of a system founded on a general principle. As to its bearing on the agriculture of the country, he should be glad to know 'what were the facts which rendered it reasonable to suppose that it had so narrowed the market for barley as to occasion any diminution of consumption? For, if there had been no dimi-lapse of two years? But, supposing it nution of consumption, then he was, sure the Hon. Member for Essex would allow that agriculture had not suffered; because, if there had been no diminution of consumption, it was evident that the tax had fallen on the consumer, and not on the agriculturist. Now what were the facts? The average quantity of malt made for the thirty years preceding the last, was 4,300,000 quarters; the quantity made last year exceeded that amount by 609,000 or 700,000 quarters. It exceeded the average of the four years

been twice reduced, once in September (it having been laid on in June), 1819, and another time in the year 1820. The Tax, therefore, had afforded a resource to the Exchequer, without causing any increase of price. to the consumer, but the contrary. Let the House look to what would be the consequence of taking off the Tax. Would the Honourable Member for Essex, if the Tax were taken off tomorrow, guarantee the country that it must not be imposed again ere the

to be taken off, the relief to the consumer would be three farthings a gallon of porter.-How would it be possible to apportion that relief, so that the consumer should be rendered sensible of it when he was drinking his pint of porter? It was clear to demonstration, therefore, that if the tax were taken off to-morrow, although the Treasury would suffer the loss of more than a million and a half, the consumer would not experience an iota of relief. Looking at the experience of the last 30 thirty years, the House

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would not find that the consumption of was negatived. If, however, the country Malt was so much regulated by the could afford to spare a million and a duty upon it, as by the state of the half, it would be much better to repeal season, and other external circum-the Window Tax than the Malt Duty. stances. In 1816, when the duty was But there were other taxes, operating 4s. 4d. the consumption was twenty-severely on the lower orders, which six millions of quarters. In 1917, ought to be taken off, if any tax could be when the duty was only 2s. 7d., the taken off, in preference either to the consumption fell to seventeen millions Malt Duty or to the Window Tax. of quarters. In 1821, when the duty There was the Shop Tax, for instance, was raised to 3s. 6d. the consumption and others of a similar description, the was 24,600,000 quarters. He felt, remission of which ought to precede the therefore, that he had demonstrated, remission of the Malt Duty, or the that never had the agricultural interest Window Tax. He protested, however, less reason to wish for the repeal of against the practise of calling on the any tax, than for the repeal of this. House, night after night, to take off this He resisted it therefore in justice to tax or that tax, thereby creating a falthe landed interest.-He resisted it for lacious notion that the finances of the the love he bore the landed interest country were in a condition, which would [a laugh]. Gentlemen might laugh, admit of any remission which could conbut if there was any one interest in fer any solid benefit. He presumed the country, in favour of which he that those who advocated the repeal of ought to feel any personal bias, it cer- taxation, would not press their argument tainly was the landed interest. He further than to remit the amount of the was convinced, however, that it would surplus balance between the revenue and be a great misfortune to the landed in- the expenditure. But did they suppose terest to incur the reproach of break- that a remission of two millions and a ing down the finances of the country, half would operate on the community without the production of any benefit with an advantage equal to the injury to itself; for if he had succeeded in resulting from the shock that such a making himself understood, it was evi-proceeding would give to our finances dent that no class in the country had and credit? As to the third branch of less interest in urging the repeal of the question, that had already been so the tax in question than the agricul-distinctly stated in the Resolution of tural class. But further, if before making any progress in reducing the national debt, if, before fulfilling the solemn covenant made with the country in 1819, the House, consistently with its duty to the public, could remit any taxes, this was not the tax which ought to be remitted. The Member for Abingdon had moved the repeal of the Window Tax, which

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1819. which had been read by the Clerk, that it was quite unnecessary for him to enforce it; for he was sure the Honourable Member for Essex would not state that any thing had occurred since 1819 which rendered no longer expedient that which Parliament had then pronounced to be expedient.Certainly he was perfectly aware that there had been a considerable pressure on the agricultural

situations, Ministers postponed from time to time the evil days when all this should be placed on a permanent basis.Whether they (Ministers) were right or wrong in having acted thus, was not how the question; but they felt that they could not call for additional Taxes from the people, until they saw what reductions could be made in the expenditure of the country. There was in the

interest since that period; but then he wase that we were too much in Labit of generalizing, and exaggerating, and colouring our statements of distress. In parts of the country there was certainly distress, but the picture of he condition of those parts was exhibited as the faithful representation of the whole. It was to hold out a false expectation to the farmer to tell him that he would be greatly relieved by a re-expenditure of this year, a reduction mission of taxation. In the general ex- of a million and a half as compared penditure of the farmer, taxation was a with last year, and his Majesty's very small part. If the whole taxation Ministers were at this moment occupied of the farmer were withdrawn, he would in considering what further reducscarcely be sensible of the relief. It tions could be made. (Hear, hear!) was not, therefore, the part of an enMinisters were at the same time lightened individual to come and say, anxious to avoid acting upon a false that because the House of Commons did principle of economy-a principle, not repeal this tax or that tax, the which, if introduced, would bring the agricultural interest was unnecessarily country to a state of dilapidation and pressed upon. The agricultural interest decay from which it could not easily ought rather to be taught to look for recover (hear !). They had therefore relief from that general working of reserved themselves until they re events which he (Lord Castlereagh) ceived the Report of the Finance trusted would, ere long, as it had done Committee, which would enable them in former cases, lead to a return of to judge of the scale of taxation which prosperity. After recapitulating his va- ought to be proposed. If Ministers rious arguments against the repeal of had proposed any measure before that the Tax, the Noble Lord begged to call Report, Gentlemen on the other side the attention of the House to the cir- would have a right to refuse the imcumstances under which that particular position of a tax before a fair and Tax was imposed. Long before the reasonable ground of its necessity 'period of its imposition, his Majesty's was established (hear, hear!). This Ministers had been reproached with was the cause which prevented Minissuffering the finances of the country to ters from having introduced at an float on from year to year; at some earlier period a permanent system of times, indeed, his Right Honourable finance. But in 1819, the House had, Friend being compelled to confess, that after mature deliberation, voted 3 the Revenue was not equal to the Ex-millions of additional taxes, because penditure, and to resort to loans and those taxes were considered necessary other proceedings of that nature to sup-to carry on the Government of the ply the deficiency. It was said, that country. He would put it to the for the sake of preserving their own Honourable Member for Essex (Mr.

Western), whether it would contribute | a measure; he could not think of ad

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vising a measure which involved us in difficulty in time of peace, and which would prevent us from holding that high and lofty situation which belonged to us in time of war.-He should be sorry to administer the Government of the country, if the wisdom of Parliament should decide against the continuance of this Tax. He could call the present motion no other than a suicidal measure-a measure fraught with every evil. There was no man more anxious than he was to support the Agricultural Interests of the country; but he felt that he should best discharge his duty to the country generally, and also to the Agricultural Interests in particular, by refusing his assent to a motion, the effect of which would be to shake the public credit, without producing one particle of relief to those whose distresses it professed to remedy (cheers, question, question !").

to the welfare of the country at home or abroad, after continuing this tax for two years, to declare that such was the state of bankruptcy to which we were reduced, that we felt it necessary to retrace our steps; and in spite of the interest which we owed to the public creditor, to abandon that tax which had been solemnly agreed to so short a time ago by Parliament (hear, hear!)? Was the House ready to state in the face of Europe, that the situation of the country was such as to oblige us to repeal a million and half of taxes though those taxes were absolutely necessary to the State? Did the Hon. Member for Essex see the panic which would be created in the mind of the Fundholder, by thus abandoning the pledge of public faith which had been given, and leaving his interests to be provided for as they could by new loans (hear, hear!)? He had no hesitation in saying, that the proposed measure would operate, not as a practical relief, but as a practical pressure upon this country; it would shake the principle upon which our public credit had been supported. In looking to this question, Parliament ought to put Government out of the question. This was a question, not between the House and the Government, but between the House and the country-and he felt confident that the House would so de-sures had been the sole cause of the cide upon it; that they would look to it in an enlightened point of view; that they would, in a word, consider and decide upon it solely as it bore upon the true interests of the country (hear, hear!). For himself he was free to say, that he could not think of advising so hazardous and degrading

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Mr. COKE (of Norfolk) addressed the House, amidst loud and repeated cries of "Question." The Honourable Member, after some observations, which could not from the noise be distinctly heard in the Gallery, remarked, that complaints of the distresses of the country came with an ill grace from Gentlemen who gave their undivided support to those Ministers whose mea

poverty and misery under which all classes of society at this moment laboured (hear, hear!). He attributed those evils to the system of Mr. Pitt, and he felt that no permanent relief. could be afforded without a change of system. (hear!). In 1816 and 1817, complaints were made that barley was

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reduced to 18s, per quarter. He then moved the repeal of the War Malt Tax, which was carried. Barley rose to a remunerating price; and from that period no complaint was heard from the landholder, until the shifts and blunders of the Chancellor of the Exchequer caused him to stumble upon the present tax (hear, and a laugh). The Hon. Member concluded by supporting the motion (question, question!-withdraw, withdraw!).

the removal of the Earl of Fife, the Noble Lord observed, that the removal of the Noble Earl was highly creditable to him as a man of honour; he had acted in conformity with his own. feelings, aud also according to the dictates, if not the actual instructions of his (Lord Fife's) constituents (hear, hear!). He felt it necessary to say so much in favour of his Noble Friend, whose manly and independent conduct was highly honourable both to his Lord A. HAMILTON rose amidst loud head and to his heart (hear, hear, hear.) cries of "Question, Question!” The He hoped that the case of his Noble Noble Lord, as soon as he could ob- Friend (the Earl of Fife) would be a tain a hearing, observed, that after the warning to other Honourable Members reception which he had met with, he that it would evince to them that could not presume to trespass at any there were certain situations, howlength upon the time of the House. ever honourable in any other point of He felt, however, that if he allowed view, which could not be held consistthis question to pass without a few ob-ently with an independent vote in that servations, he should feel himself less competent to account to his constituents for his silence, than to the House for his intrusion (hear, hear!). The Noble Lord proceeded to answer the several arguments urged in opposition to the motion, and in the course of his speech noticed the circumstance of a Noble Friend of his (the Earl of Fife we believe), who had been removed from an office in the Royal Household shortly after he had given his vote in favour of this measure (hear, hear!). The Noble Lord (Castlereagh) had expressed his disinclination to conduct the affairs of Government after the passing of the present motion; but no one who recollected the repeated defeats of the Noble Lord upon the Income Tax, and upon several other occasions, could entertain a fear of his (Lord Castlereagh's) vacating his seat upon the present occasion. Adverting again to

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House (hear, hear!). The Noble Lord concluded by supporting the motion (loud cries of“ question, question," " Lord Fife, Lord Fife!''.

The Earl of FIFE rose amidst loud cheers. He said that from what had been said by the Noble Lord, who had. preceded him, he felt it necessary to make a few observations. He was not at all ambitious of engaging the attention of the House upon any occasion, but more particularly upon a subject like th the present (hear!). Upon

such a subject it would be more congenial to his feelings to remain silent; but there were occasions when silence was impossible. He had no hesitation in saying, that the mode which had been adopted with respect to the place he had held in the Royal Family was not, necessary, unless from some motive which he did not then feel it properto mention (hear!). With respect

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