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otherwise. But this faint approval, he professions, profits, trade, &c. Was not this, hoped, would not weigh with the House even upon their own showing, a tax upon against the wishes of the country at large, income? Was not a tax upon the profits of though some of the noble lord's consti- trade a tax upon income? Was not a tax tuents should also be friendly to the mea- upon the revenue, derived from offices, a sure. But would they send a petition to the tax upon income-unless it could be said House, praying that they might enjoy that of offices what lord Arden had said of his tax rather than be subjected to some others sinecure, “ that it was his freehold ?” But out of that box of ills which the chan- he would refrain from any further discuscellor of the exchequer was to open on the sion of the principles of the board, and country?

would have pardoned their rather indecoThe petitions were all ordered to lie on rous criticism of the order of House, had the table.

the return been made.

This was not,

however, the case. They had made no BOARD OF Taxes.] Mr. Brougham return, and gave as a reason for their conrose to call the attention of the House to duct, that they did not find the accounts the novel and extraordinary return made in their office, and had no connexion with by the board of taxes to an order of par them farther than was necessary for carliament. It was painful for him to make rying into execution the provisions of the 'the observations which he was now called act. He could not too highly praise one upon to do.

Whatever respect he enter- part of their return, where they alluded tained for the commissioners of that board; to the oath that restrained them from however high in particular was his opi. making disclosures, and he wished that nion of the respectable character of Mr. oath had been every where held equally Lowndes, who was at the head of it, he obligatory. He contended, that if they could not help saying that they had com- did not find the accounts ordered in their mitted a great indiscretion in their return. office, they ought to have made inquiry Whether a motion was made from one after them at the proper offices. If there side of the House or the other ; whether had been any necessity for those returns, it was supported by a smaller or a greater with the design of increasing the tax, he proportion of the members ; with what had no doubt that they would have been ever gentleman it originated; when it was forthcoming. The cause, however, of the carried, the order consequent upon it be failure of the order in procuring the necame the act of the House, and was to be cessary return lay with the treasury, who obeyed as such. The previous proceed- ought to have directed it to the proper ings, tbe sentiments of members who were officer. He had brought the subject befor or against, were not to be taken into fore the House, that an explanation might consideration by those whose conduct it be given of what could be considered in was issued to direct. The board in this no other light than as a disrespect to the case had no right to make any retrospect authority of parliament. --their duty was to obey the order made The Chancellor of the E.rchequer said, them, and to make a return according to that the order of the House had not been the terms of it. The order, it would be sent to the treasury, but directly to the recollected, was for a return of all the board of taxes; so that he had known persons assessed to the income tax in Lon. nothing of the return before it had been don, the amount of the assessment, and made to the House. From the known the appeals against it, with the decision merit of the officer to whom the order upon them. The answer returned to this had been sent, he was convinced that no order began by instructing the House how disrespect could have been intended to they should denominate the tax in ques- the House ; but immediately on having tion. It stated, that the commissioners seen the defective returns, he had given knew of no income tax but one raised directions that a proper return should be under an act that had expired in 1802. made out by the officers who had the inDid the House require the schooling of formation in their power. At the same the board of taxes? Did it not know that time he should remark, that the order had the act alluded to had expired at the time not been accurately worded. It required specified ? The board, however, pro- an account of the number of persons as. ceeded to state, that they presumed that sessed, which was impracticable, as perwhen the House mentioned the income were assessed sometimes in two Lax, it meant a tax levied upon property, places, and partnerships were assessed as

sons

one person.

He should therefore move, I be laid before the House, after which it “ That there be laid before this House, would be his duty to bring in a bill to rean account of the number of assessments, gulate the civil list expenditure. in the city of London, granted by the Mr. Tierney said, that the conduct acts of 46 Geo. 3, c. 65, and of 55 Geo. of the minister in this case was such that 3, c. 53 ; and of the number of surcharges it was difficult to imagine any thing more upon the returns to such assessments for insulting to parliament. In the last ses. the year ending the 5th of April 1815, sion a bill had been brought in requiring and for the three quarters ending the 5th that the excess of the civil list in every of January 1816, distinguishing the num. year should be laid before the House on ber of appeals against such surcharges, the 28th of February following, on the and the number of cases in which such ground that the accounts being laid before surcharges have been confirmed, or wholly the House late in the session, there was or partly reversed, respectively, so far as no time left to debate on them. The the same can be made up."

hon. member who brought in that bill Mr. Brougham said, that as a board of (Mr. Bankes) must feel that his act had commissioners had presumed to enter into been entirely defeated, for now on the an altercation with the House, he should 28th of February, the chancellor of the insist on the words “ to the income tax" exchequer being asked whether there being inserted in the order, lest these had been any arrear, gave for answer, that commissioners should suppose that the the accounts of the excess were making House acquiesced in their criticism, and out, and would soon be presented. The acknowledged the lesson well bestowed. fact was, there had been an arrear which Though this was of very little consequence it was not convenient, at an early pein the order, it was of much importance riod of the session, to present to parliaas to the merits of the question. He ment. should not, however, have insisted on this The Chancellor of the Exchequer said, alteration, but for the altercation with that though there had been an excess on these tax commissioners.

the civil list expenditure as regulated by The Chancellor of the Exchequer said, act of parliament, there had not been an that he had no objection to the words excess above the estimate presented last proposed; it would be best, however year. to refer to the acts by which the con- Mr. Tierney said, the estimate was na tribution was granted. He also ob- authority; he had objected to every item served, that it would be well in these cases of it, as the most impudent proposition if the orders of the House on the subject that had ever been made to parliament, of taxes were sent first to the treasury, and on the consideration of the House whence they might be directed to the pro- voting the sum required last session, that

estimate was withdrawn. As to the excess, The Speaker observed, that there was a in whatever department it had occurred, standing order of the House by which all he hoped the persons who had incurred such orders were to be sent by the ser- the additional expense, would be left to jeant to the treasury. But from the pay it. The kindness of the House in order having fallen into the hands of paying the last debt on the civil list had some new messenger, or some other acci- not been received with common decency; dent, it had happened otherwise in the for at the end of the session the speech present instance.

from the Crown had not even thanked the The motion as amended was agreed to. Commons for the 530,0001. advanced to

pay the Prince Regent's debt, as if it Civil List.) Mr. Bennet wished to were so much a matter of course, that know whether there had been any excess whatever extravagance the Prince was to on the civil list during the last year, be- run into, the House was to pay, without cause by law a return of the excess, if even receiving thanks in return. such there had been, should have been Mr. Brougham wished to know what made to parliament on or before the 28th was the amount of this excess, or, if he of February

might use the word, this extravagance of The Chancellor of the Exchequer said, the persons in question had been? that there had been some excess in the The Chancellor of the Exchequer could expenditure of the civil list, and that the not take on himself from memory to give accounts were making out and would soon the xact amount, but it did not exceed

per officers.

the estimates of last year. .. The excess of stood for to-morrow, and, after the statethe expenditure in the civil list had been ments that had been already received, did incvitable, and had been sanctioned by not think the attendance of the noble lord parliament.

so absolutely necessary,

Lord Folkestone said, that his hon. ARMY ESTIMATES RESUMED De- friend, the member for Essex, had no BATE.] On the motion, “ That the or objection to postpone his motion which der of the day for resuming the adjourned stood for to-morrow, and he thought it debate upon the motion made upon Mon- indecent to proceed in the absence of the day last, that the several estimates, relat- noble lord. ing to army services, which were presented Mr. Law opposed any delay, and to the House upon the 19th day of this thought it inconsistent with the dignity of instant February, by lord viscount Pal- the House to defer a discussion on acmerston, and upon Thursday last by Mr. count of the absence of a single member. Peel, be referred to the committee, might Lord Milton thought the House combe read,"

petent to discuss the question in the abMr. Baring suggested the impropriety sence of the noble secretary, and was asof discussing, in the absence of the noble tonished that they could not proceed after lord (Castlereagh), estimates which must all they had heard on the subject. entirely rest on statements which he had Mr. Robinson observed, that the same given ; unless, therefore, gentlemen came difficulty would recur to-morrow should to vote, and not to hear, they could not the noble lord continue indisposed. go into that question to-night. He Mr. Tierney said, that if the poble lord had no wish to impede the public busi- could not attend to-morrow, the business ness, and the object of retarding the dis- ought not to be further delayed. cussion of the property tax had already Mr. Brougham thought it better to probeen effected. He had not many doubts ceed, as the noble lord's attendance could on the subject they were about to discuss; not be ensured to-morrow, and recombut if he had any, they might be re- mended his hon. friend to withdraw bis moved by the statements of the noble motion. lord; it was only, therefore, on the score Mr. Baring said, he would withdraw of common propriety that he should move his motion, not because he had altered his that the debate be resumed to-morrow. opinion as to the necessity of the noble

Colonel Wood stated, that though he lord's presence, but because business had left lord Castlereagh exceedingly pressed, and he did not wish to bring the unwell, yet his lordship had expressed a noble lord down with inconvenience to most anxious wish to give, if possible, any

himself. statement that could be desired, and that,. Mr. Tierney hoped that nothing that unwell as he was, he would, if it were had passed would be thought for a mo. considered necessary, attend in the course ment to impose any necessity of attending of the evening.

on the part of the noble lord. Mr. Tierney felt that the House was The debate on the Army Estimates was placed in an awkward situation. If the then resumed. House persevered in moving an adjourn- Mr. Knox then rose, and entered into a ment, the noble lord would be called detail of the state of Ireland, which he down, however unwell; if they proceeded contended, justified the amount of armed without him, they would debate at a great force which it was proposed to keep up in inconvenience ; for the attendance of the that country. Atrocious outrages were, minister was in the highest degree mate- he said, daily committed, and to withdraw rial, as the army estimates involved the the military force would be fatal to the consideration of all our foreigo relations. loyal part of the population. The state of It was very usual to postpone debates that country, and the feelings of the powhen ministers were ill; and though it pulation, were proved by the manner in might not be proper to delay the discuss which the news of the return of Buona. sion for any length of time, yet, when so parté had been recieved. The effect was much might be gained by a pause of eight electric, and showed that the hopes of the and forty hours, he must wish for an ad disaffected were cherished by the expectjournment.

ation of succour from France. That a The Chancellor of the Exchequer re- peace with that country, however, was not minded the House of the motion that sufficient to suppress the spirit of revolt,

it

a

was proved by the fact that many of the ment; the other, that it was an establishmost violent infractions of the law had ment for a permanent peace. As to the taken place since the battle of Waterloo, first error, it had been correctly stated, and the occupation of Paris. It had been that this was an intermediate establishsaid, there was no plot or conspiracy in ment. It was too much the habit of this Ireland because no such plot had appeared country to conclude that what we wished on the trials at the late commissions. The must be accomplished, and that when want of evidence of such a plot, did not the cause in which the danger oriprove that it did not exist. "The leaders ginated had ceased, the danger must of a plot would not entrust the know-have ceased also. But we saw that the ledge of the plot to the rabble, but they waves continued to roll when the storni would endeavour to promote a lawless spi- was no more, and that this swell was more rit in the people which would be available terrible than the tempest itself. We had to promote their designs. The Ribbon many dangers to apprehend from two societies had been instituted with this view, causes, the hostility of governments to

The state of Ireland had by some been their subjects, and of subjects to their goattributed to the rejection of the Catholic vernments, This hostility threatened a claims. This might be true; but obedi- renewal of the war, and a great obstacle ence to the laws must be maintained, and to the renewal of war had been removed. it was necessary to protect individuals the small principalities and small repubfrom the fury of the ill-disposed part of lics, with the worst possible governments, the population. He should therefore vote combined the greatest quantity of practiin support of so much of the estimates as cal happiness. He spoke from personal referred to Ireland.

observation, that in the territories of many Mr. Law said it was with considerable of those states, there was the greatest de reluctance that he offered himself to the sire to return to their former governments. House, but he felt it necessary for him to These governinents had been supported explain the apparent disagreement of the by opinion--they had no armed force-DO vote which he should give that night with taxes to maintain an armed force. They the opinion which he had delivered as to were strictly paternal; that was to say, the treaties of peace in the course of a without any security for personal liberty, .

the subjects actually enjoyed much liberty. and his agreement These states were row'no more; in Italy, with the vote on the present occcasion, the French, who were said to have done were dictated by the same view of our en- harm wherever they went, did much gagements and our policy. He could not good. They gave the Italians public spiapprove of the treaties, because he thoughtrit, they gave them education, they gave the peace which had been concluded was them courage, they gave them a desire of insecure, and because that peace was in liberty, a confidence in themselves, and a secure' he should vote for the large pro- wish for a general' united government. posed establishments. He therefore These considerations had all been over: thought those gentlemen on that side of tooked by the congress at Vienna-they the House inconsistent who thought the had left Italy divided, discontented, and peace was insecure, but refused to maintain insecure-they had united by force Genoa that force which alone could support it. to Sardinia, and Lucca for the first time He acknowledged that 'the danger from ceased to have a separate existence. They standing armies to our constitution was had joined Ragusa to Venice, Venice to not inconsiderable; not that he apprehen. Lombardy, and subjected the whole to a

a ded the violence of an 'army which bore government which all Italians held in the the proportion of one to five hundred to utmost abhorrence and contempt. The our population, but that he saw with pain hon. gentleman observed, that similar dan . the prevalence of a military spirit. Yet ger was to be apprehended from the state notwithstanding this internal danger, after of Germany. But the most alarming á view of our actual situation with relation source of danger was to be found in the to the continent, he should not oppose, position of Russia, whether we looked to for the present year, the proposed military the extent or the character of her popula- . establishment. There had, he thought, tion. ' That character was in no degree been two errors in the consideration of the changed, however the amount of the po. peace establishment, the one, in supposing pulation had increased, or the frontiers of that it was a permanent peace establish- the empire had been extended, sincc the

vote on that occasion dissent from the

time when lord Chatham had described selves in a state of due preparation. There Russia as moving eccentrically in an orbit was some good sense in ancient mythology, of her own, and as governed by a power in which the goddess of wisdom always in which assassination stood in place of the appeared in armour; and it would be functions of Lords and Commons. With wise in this country, if it desired to preher left washed by the Baltic, her right by serve treaties, to be armed with the means the Black Sea, and her back resting on of securing the observance of them.

, the confines of the world, she wielded the Lord Folkestone said :- Mr. Speaker ; elements of nature as means of defence, I am anxious to offer a few observations and poured forth an inexhaustible popula- to the House on the present question ; and tion when necessary to foreign or distant am the more pleased at having caught war. With such views, then, and such your eye at the present time, as I am means, it behoved this country, as well as desirous of calling the attention of the other states, to guard against any deluge House back to the real matter in debate, of those Northerns upon the South of Eu. from which different gentlemen last night, rope. But there was another and a se- in some degree, digressed, and with which rious danger against which it was wise on the speech of the hon. gentleman who our part to provide, namely, the general spoke last, eloquent as that speech was, demoralization of Europe, which demora- and forcible and important as many of his lization had been, by the way, produced, observations were, had very little to do. in a great measure, by the conduct of our Before, however, I apply myself directly great allies. For with them originated the to the question, I cannot refrain from partition of Poland, and until that original noticing the speech made last night by sin was wiped away, it was vain to calculate the right hon. gentleman opposite (Mr. upon the restoration of morality in Europe. Peel). That speech, delivered in a most This atrocious partition, and all the cir- prepossessing manner, and being, from cumstances connected with it, was one of the nature of the matter to which it pecuthe main causes which served to pollute liarly referred, of a most interesting dethe progress, and aggravate the horrors of scription, has naturally excited particular the French revolution. But the evil effect attention. Melancholy, indeed, is the of this prevalent immorality upon the con- description which it gives us of Ireland, tment was, that when we talked of mora- and loudly and imperiously does it call lity

, the continental people laughed at us, upon us to pay to it our most early and and coveted only our money. Under all serious attention. To that part of the these circumstances he felt that the pro- estimates which refers to Ireland, I, for posed peace establishment was necessary, one, after this account so given to us, this at least, until we should be fully assured woeful picture so pathetically drawn by of the pacific disposition of the continental | the right hon. gentleman, shall not object; powers. For should a war suddenly take except that I think the House would not place what must be the fate of the Nether- | do its duty if it voted the number of men lands, which could not be defended with required, 25,000 men, for the whole year. out our aid?. That state in which we na- I think they should be voted, but only for turally felt such an interest, would in that five or six months, in order that this event, be liable to an immediate incursion House may in the mean time inquire, may from France; and what was not to be apo investigate the causes of this calamitous. prehended from the vengeance of the ex- situation, explore the remedies, and enasperated people of that country, if the deavour to apply them; and in the hopes force of this empire was not prepared for that, before the expiration of the period, its protection? He remembered to have we may have been able to render so large heard it said, that this country was so pre- a force in Ireland unnecessary. But, if eminent in

power that it might from the we deplore the state of that country now security of its elevation look down with unfolded to us, what shall we say of a indifference upon the combatants below; government who, seeing that it has been but he trusted that a degree of benevo- | for near twenty years falling from bad to lence would be always found to belong to worse, under the line of policy that has Great Britain, that would dispose it to in- been adopted ; seeing that no evil was reterfere for the purpose of restoring peace moved, but that' every source and cause and doing justice." With this view, in or- of its distress was yearly and monthly der to maintain our ascendancy, and en- gaining strength and increasing; who seesure our safety, it was wise to hold our. ing all this, have notwithstapding vever

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