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    the tax should cease with the Income-tax in . 1860 . Mr . Gladstone could not take th . at course , because not till 1858 would full legacy duties come in on any real property , and also because the proceeds of the tax would enable Parliament to remove the Income-tax and remit extensively indirect taxation . To maintain the present system of legacy duties is impossible ,, and chiefly on account of the invidious and unjustifiable exemption of real property , and the utterly indefensible exemption of settled personality . The continual evasions of the tax by successors to the latter kind of property , is in itself a reason for altering the law . The stamp upon

    settlements is no ground for the present exemption of personality ; for the settlement stands in stead of letters of administration , and affords escape from the probate duty . It has been argued that as real property pays land-tax , taxes on transfers , heavier \ taxation under Schedule A of the income-tax , and exclusive local taxes , it should be exempted from the legacy duties ; but leasehold property pays all these as well , and if you exempted both , " you would find your exemptions ffrow so enormous , that you

    must raise what would be an intolerable rate and burden of taxation on all descriptions of property left to pay the tax . And if you seek to equalize the succession taxes by abandonment , you must be prepared to give up the legacy duty and the great bulk of the probate duty , now producing something over 2 , 500 , 000 ? . ; and , assuming that you retain a small stamp on probates corresponding to the stamp on settlements , as a mere validification of the document , you still would have to give up 2 , 500 , 000 ? . of the fixed income of the State . "

    In the new legacy duties , there will he a change from the old system ; " rateable property" will be taxed on the life interest of the successor , while invisible or " non-rateable property" will be taxed on perpetuity . This way of giving an advantage to rateable property is better than taxing it at a lower rate ; and any general distinction between taxation on life renters and possessors in perpetuity , would raise an unwarrantable difference in the burthens upon the large entailed estates and the small holdings . In the case of encumbered estates , the net rental only will be taxed , but when

    alienated , the successor will be taxed on the full amount of the money he succeeds in getting for it . In cases where the successor is the residuary legatee , as he will not receive the rents until the second rent , he will not be taxed until twelve months have elapsed ; and the tax will be levied in eight equal half-yearly instalments . Mr . Gladstone then ( referring lightly to the exaggerated " dreams" of an immense result from this tax ) estimated its probable amount . From Ireland he expected about 60 , 00 cm . or 80 , 0 CKM ., from settled personality on land , 200 , 0002 ., and from land , houses , and messuages ,

    400 , 000 * . In the course of his speech , Mr . Gladstone referred to some connected and collateral topics . He approved of the present great distinction between duties on legacies left to direct heirs , and duties on legacies left to distant relations and strangers . He pointed out that the simplification of the transfer of land was more important than any question of a legacy duty ; and he passingly hoped to be able to devise a plan to make transfer of railway property easier than at present . Apropos of the latter , lie stated that he had nob yet decided whether railway property should be taxed as rateable or non-rateable property . Several questions on minor points were asked , but the answers showed that the details of the new law are

    not yet decided . Before the House broke up last night , for the Whitsun holidays , some general discussion of the measure took place . Sir Joun Pakington objected to the tax on the grounds that " rateable" real property paid already peculiar taxes in legacy und probate duties , stamps on deeds , extra income tax , and other " acknowledged" burthens , to the amount of 17 , 100 , 000 ^ . ; while personal property paid but 3 , 000 , 000 / . The proposed succession tax wus inquisitorial , unequal in its

    incidence , and bad in principle , as a tax upon capital , which kind of taxes ( says Adam Smith ) are unthrifty taxes , that increase the revenue of the Sovereign at the expense of tho capital of the people . It was wrong to suppose it would fall chiefly on large estates ; of English incomes there are only 230 , 000 above 200 / . a-year , and the estates in Laid were proportionately numerous , and individually Hinull . This heavy impost , added to an unfair income-tax , i \ t the Mime time that tho Times got a boon of 25 , 000 /" . a-year , would rouse the deepest indignutiou .

    Mr . W . WitMAMS , approving of the tax , instanced its incidence . Take an estate yielding 100 / . u-year . Tins ut thirty-three years' purchase would give a capital worth 3300 / . A succession tax of one per cent , upon thut estate of 3300 / . would amount to 33 / ., or something leaa than one-third of the first year ' s rental ; whilst for all tho remainder of hia life tho owner would bo secured by tho State in the enjoyment of an income obtained without the least exerci . se of industry or wkill . Mi-. Peto waked tho Opposition had they ever

    culculated the taxes the poor man paid , as compared with the landowner . Thousands of those poor men did ; and it would be wisdom in that House not to let the calculation result so favourably to the rich as to show an injustice to the poor . The debate grew dull , and the House so thin , that Mr . Dbtxmmond ( who spoke in favour of the tax ) did so only because " walls had ears , " other audience being scant , suggesting to him that he should say after Swift , " This question moveth you and me , Mr .

    Chairman . " But a sensible and pointed speech from Lord Goderich revived the spirit of the conversation . He showed that Mr . Gladstone had , in the arrangement of the tax , already allowed for the local burthens on the land ; and if the legacy duty were levied on the saleable value of the land , the peculiar pressure of the land-tax would be compensated , as that tax affected the saleable value . There was too much capital exported from this country ; it was good to intercept by this tax a portion of it for the wants of the country .

    But he had other reasons for supporting this proposition . There was a wide-spread feeling among tho classes who possessed personal property . —be that feeling j ust or not—that the exemption from this tax which was now enjoyed by the owners of real property , was unjust and unequal , and that that exemption was obtained by the great weight possessed in this House , and especially in the other House of Parliament , by gentlemen of his class who were connected with the land . He felt it would be a great benefit to the landed class if that impression could be removed from , the community at large . He believed it was not safe to continue those inequalities when they were loudly complained of and deeply felt . Lord Lioraine , when

    speaking on the question , not of the income-tax , but of the Budget generally , told them to look to the history of France before the Revolution , and said that by the imposition of taxes the French aristocracy were crushed . If Lord Goderich read history aright , he would venture to come to a far different conclusion . ( Cheers . ) He believed that the cause of the fall of the French nobility , even more than their vices during the reigns of the last French monarchs , was , that they claimed to be exempted from bearing their equal share in the burdens of the community , and that in the obstinacy of this resistance they refused the warnings and baffled the ingenuity of Turgot and others of the wisest members of their class .

    ( Hear , hear . ) He advised honourable gentlemen opposite to pause before they gave strength to the feeling that existed in the minds of the people , that they , possessing great advantages , and standing in an important position in the State , were desirous to use that position to save themselves from the taxation that fell upon the community at large . It was perfect equality and perfect justice on which alone could be built the stability of the nation and the permanence of those institutions of which they were all so proud ; and ho believed nothing would contribute more to knit together the hearts of all classes in the community than tho conviction that , living under equal laws , and sharing equal burdens , the interests of all were the same . ( Loud cheers . )

    Mr . Bbight also urged that there was no matter about which the people of this country felt so strong an interest as the question of legacy duty . Mr . Gladstone had shown sagacity in tying up this legacy duty with an unpalatable income-tax . But it was wrong to lay tho tax only to tho amount of one half . The alleged excuse for the exemption had no existence : tho landtax was light , the county-rates paid for an equivalent advantage , and through the decrease of pauperism all these local and special taxes were rapidly diminishing . Mr . Gladstone ' s distinction between rateable and

    nonrateable property was nice and ingenious , but would be difficult in practice : how would he regard railways , growing timber , and mines ? Another point was , why not tax the properly of corporations ?—they did not change hands , but they were secured by law and protected , and they should pay a tax equivalent to the succession tax on other property . The property of bishops did really change hands , and it should he taxed on early succession . Mr . Nkwj > kuate querulously complained that we are narrowing the basis of taxation while we are extending the basis of representation . But , on the whole , tho Opposition made but a poor light ; and an amendment intended , by Mr . Kiucair-KiELD , was withdrawn , under Mr . Dishaki-i ' s advice .

    Some few remarks on tho assessed taxes followed . Amid a " full cry" from the country gentlemen , Mr . ( JKAV . KN BKKKt'JiKY asked , did Mr . Gladstone mean to put a tax of 12 , v . on " euch" hound ? Mr . Gi . adstonii ! said , No ; the present Hystem would not be changed . Mr . Jlmaii'V sneered at thn sympathy with dogs ; and , referring to the tuxes on the images * of " animals not to he found in the ourtli or out of tho earth" —anked , would the taxes on " armorial l > cai'iiigs and" hair powder" be abolished P Colonel SutTiroiti- started up to suggest a new tax—one on " foreign Opera dancers mid foreign singers , " regretting that tho aristocracy encouraged them , " whether they were of character or not of character—male or female . " ( Roars of laughter . ) Mr . Oi . adhtoNK declined discussing the " questions rained" by Mr . Bright and " the gallant Colonel . "

    At n later period of the evening , the Income-tax Bill was read a first time , and tho uucond reading fixed for Friday next .

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    INSPECTION OF CONVENTS . There was a discussion in the House of Lords , on the subject of inspection of nunneries , on Monday , which formed a kind of preface to a motion for leave to bring in a bill on the subject in the Commons , on Tuesday . In the House of Lords , the speakers are remarkable from their position in the church . The AncHBiSHOP of Dublin , apropos of a petition praying for the registration and inspection of convents , expressed his general views on the question . It was important to prevent the possibility of persons suffering imprisonment or transportation for life without its coming to the knowledge of any one who could afford them redress . In many cases the friends of parties confined had failed to trace them : evasive answers were given , or professed messages from the inmate , refusing to see her friends , were issued in answer to inquiries . The affiliative institutions on the Continent afforded opportunities for sending the detained parties out of the country . One case had come under his own knowledge . A young boy in the city of Dublin resided at a certain religious institution , but he occasionally went home to see his parents . On one occasion he did not come . They became alarmed , and inquired for him . They were put off * with , evasive answers from time to time , but at last were so much alarmed and excited that they went at the head of a body of police , and demanded his restoration . When it was found that concealment was no longer practicable , the boy was produced , but in so frightfully emaciated a state , that it made one ' s blood curdle to think of the cruelties inflicted on him during his incarceration . There was another case which he was unable to prove : There was a Protestant lady in Dublin , most of whose relatives were

    Roman Catholics ; she "was formerly of that church , but had been a member of the Protestant church for many years , and was bringing up her children as Protestants . Sho was frequently assailed with entreaties , persuasions , and offers of pecuniary assistance , if she would return to the church of Home . Her Protestant friends procured her a situation in England , where she could have lived in comparatively easy circumstances . They had even engaged a passage in a vessel , when , just at that time , the lady disappeared , and had never since been 6 een . Her friends made earnest inquiries , but met with evasive answers . They traced her from one house to another , but could only get a message from her to say she had returned

    to the church of Rome , and wished to have no further intercourse with her former friends . That might be altogether true , but it would be more satisfactory in allaying suspicion if she had been produced , and had said that with her own mouth . Inquiries were persevered in , and at last a letter was received which her friends did not believe to be her handwriting . The letter might have been from her , but if some legal enactment had been in existence , which would have compelled her production , it would have been more creditable to the institution . If innocent of all unfair means , that innocence would have been established ; whereas now grave suspicions remained . It was not many months ago that it occurred , and the lady hud never been seen from that day to this .

    The Bishop of NoitwiCii told another story , confirming Dr . Whately ' s view . A Roman Catholic mother had applied to him , believing' him to be a Roman Catholic priest , respecting her child , who had been 'onfined in some nunnery , she knew not Where . He had advised her to apply to Dr . Murray , but it was not right that civil liberty should be solely in the hands of ecclesiastical authorities .

    The debate in the Commons was on a motion by Mr . TiroMAS Chambers , asking leave to bring in ji bill to facilitate the' recovery of personal liberty in certain cases , tho bill to be framed with reference to religious institutions ; the chief intended provision being-, that the Home Secretary can commission an inspection of a convent on the rej ) ort of any case of oppression . Tho motion was the debut of Mr . Chambers , as a member of the House . His opening Hpeech was calm and simple . Popular opinion suspects that convents contain unwilling inmates , and with some reason . They are built like prisons , and , it is said , contain dungeons n » well an cells ; and tliiit there are some dissatisfied nuns is shown by the decrees of the Roman Catholic church ,

    denouncing those who renounce religious seclusion . In PruKsiu , Russia , Austria , France , provinions of inspection and prevention of compulsion , are made ; why not in England , where nunneries are increasing , there being now seventy-five nunneries in England and Wiiles , and entirely one hundred conventual establishments , with seven thousand inmates r The Slate lost a eil . i / . en in every nun ; sho was helpless ; and u special law was surely required for imprisoned persons who could neither appeal to the law nor apply to , the police . The hiet argument used by Mr . Chambers was , that through tho " Hiiccess" of tho system , he could not get at the 1 uc . tH ; but the paucity of grievance *) was the very cause why we should interfere .

    Mr . JioWYKit , in reply , explained tho convent syntein . l ' riestn were not " absolute rutem" of convents , as had been said . A convent wuh a perfect republic ; the nun « elected ull their own ofliccrs , and each nun could write under her own seal to the bishop . Ah to admission , it waa at * hard to get into u lirst-mto convent us toget into

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    May 14 , 1853 . ] THE LEADER .. 459

• Citation
  • Leader (1850-1860), May 14, 1853, page 459, in the Nineteenth-Century Serials Edition (2008; 2018) ncse-os.kdl.kcl.ac.uk/periodicals/l/issues/vm2-ncseproduct1986/page/3/