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Northern Star (1837-1852), 26th March 1842, Edition 1 of 5, Page 6, Untitled Article

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      HOUSE OF COMMONS , Fbidat , March 18 . The Hon . James Howard -was brought up in custody of the Sergeant , and , on explanation , / was discharged on payment cf his fees . On the proposition ! that the Speaker leaTe the chair , in order that the "House might resolve itself Into a Committee of "ways &ni means , . Mr . F . LBahisg rose , and claimed the right of entering on the general question of the finaTjmal condition of the country , before the House resolved itself into a Committee . He pointed out an error in excess , in the statement of the deficiency in the finances , amounting to £ 100 , 000 , -which he begged to present to Sir Robert Peel as the first fruits of his { Mr . Baring ' s ) " fishin g for a budget" en the opposition side of the House . He

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

      The sources to -which he had then looked -were not exhausted now , and it-was , therefore , unallowable as yet to resort to that extreme tax -which thiB Government -was seeking to levy . The new ~ plan -was to raise £ i 300 , 000 , of -which only . £ 3 , 000 , 000 -was required to meet the deficiency , the remainder being intended to effect alterations in the tariff , and afford a Burplus for other objects . He -would not go iuts minute particulars ¦ with respect to the tariff ; but he -would protest against its general principle of m ^> png 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 azu de Cologne ; but "what he mainly complained of vms , that this duty -was

      not fixed for the sake of thesB articles ,. but for the sake of establishing a general principle of prohibitory protection in favour of the colonies . This schedule introduced no fewer than 246 new protections to colonial articles , Snen a principle mast put this country under no little difficulty in its arrangements With foreign nations . And now thfr question -was , "Whether the nation would undergo an income-tax for the sake of this tariff ? Had- taxes of any other kind been proposed , those members who had belonged to the late Government -would , indees , have taken the choice of the House &s between the late plan and the present , but , if beaten on ihat comparative question , they would not farther have opposed the taxes of the Government . But this was a tax which they nrart 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 3 n industry maintaining itself only from year to year . It wa 3 not for hhn to propose a budget ; but he would say that sources did exist from whicfe a great part of the requisite revenua mLht be raised , without resort to this alarming resource . In -the customs , the excise , the stamps , great reductions had been mada -wittun the last f $ w years ; and surely if a new tax could be levied on consumption in Ireland ' , there eould be no reason to despair of raining that description of revenue from England . He quoted the petition presented by the City of London in March , 1810 , and enforced the authority of it as proceeding from men of the highest respectability , experience , and practical Wisdom .

      Mr . Goulbukx observed , that the speech of Mr . Baring had not at all indicated the course which the other side intended to pursue . ( 5 ome members of the Opposition cried " To vote against the resolutions . ") If to vote against the resolutions ,. it would have teen more regular to -wait till they should be moved in committee . Ths state in -which the Government now found themselves was the consequence of the policy pursued by their predecessors , who had neglected te provide for difficulties which they could not but 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 that an increase of taxation - in this direction wouid be successful : there a fresh tax upen spirits did

      certainly appear likely to be productive , because of late the consumption of spirits had there increased . He illustrated the defects of the plan brought forward by the late Ministry , and contended thatii was wiser , and would be nioie satisfactory , to impose a tax upon wealth than to aggravate the burdens of the poor . If war was necessary fc authorise an income 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 tms aware that the tax now proposed bore hardly in some Quarters and was attended with same inequalities ; but it was less unequal than a tax upon consumption , the effect of which was to make the poor payas heavily for necessaries as the rick Jor 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 ie would les&rre , for the fubore stages of those measures , the discussion of the income ' -tix in its details . He considered the question in the present debate to be Emnly between the - general principle of a tax upon existing wealth and the general principle of ulterior taxes upvn consumption ; and concludx-d with a spirited appeal te tbe feelings of his countrymen . "Viscount Howick . would not , emer into the question ¦ whether the late government were ¥ la'ntable or not in aliotring the deficiency to accumulate ; he confined himself to aein \ l circumstances- If there were other sources £ rom which revenue eonld be obtained , the gozerninet t ¦ were not justified in resorting to a tax which would press heavily on the conntry . From his personal

      inquiries , he knew that a moderate fixed duty en corn would , for instance , have had the double tffect of relieving the consumer by lowering the price , and beneStting the revenue by increase of dnty . . A similar principle eould be applied to other articles of consumption . The country now kiw through the fallacy that a reduction of duty on foreign sugar would encourage ahiTiJT , which , by the ~ ra . y , if it y-cre -worth anything as in argument * was appiicsHa to the proposal reduction of duty on foreign coffee- The Noble Lord then entered on a consideration of the leading-items of the proposed new tariff , and contended that there were means of at once benefitdng the consumer and the revenue . He oisapproved the encouragement given by tb ' is tariff

      to the cultivation of tobacco in India , as working a great loss to the revenue—a result the more unr % aso . ia : le because that cultivation had , for reasons of levenue alone , been prohibited by statute in the -metier country . It had been said that a horsi-tax or an increase on ths \ FindoW-taX would have fallen hfcavi ! y on-small incomes . Not so heavily , he thought , as an income-tax . Ha in-Btanced a cise which had come to his knowledge , of a lieutenait whose half-pay came exactly to £ 153 , and ¦ Who . therefore , would have to contribute between £ 4 and £ . 0 a year from his slender " subsistence . If the necessity were shown to him , he would vote for an it--come- 'tax ; but he did not tLink this necessity could be said to exiit until other sources of revenue had been tried .

      Lord John RrssSLL commented on the omiss " on of sugar from the tariff , snd said that the Government were overawed by the great inkrtsis ccucsrned both in sugar and corn , and to neither did they dare to apply just principles . To create a number ef ne ~ protective duties , -was nothing but wanton legislation . The late Government had proposed measures which they expected wonld have equalised ttie revenue ; and as these mei-Bures had not been adopted , and the deficiency was stili accumulating , he admitted that something must be done . But the necessity was not such as to justify an

      income tax , and both Sir Robert Peel and 31 r . € k > ulburn had expressed similar opinions within very recent periods . The grand objection to an income tax w ^ a its inquisitorial character ; its influence on the morals of the country ttsls of more importance than the sum » t extracted from the people , while its preposition hi-ld us up , in the eyes of foreigners , as driven to th * extremity of our resources . He intended to lake the sense of the House against the prppoaition of the income tax , both on the resolu'iou in Committee , and , if it should be carried , on the bringing up of the report .

      Ths House then went into a Committee of Ways and Means , Mr . GheesE in the chair . Sir Bobebt Peel—I can assure the Noble Luid that the notice he nas given this ir-gat , of his intention to oSmT a determined opposition to my propos . il , has not in the slightest degree disappointed or dtscoucertt *' . me—( ministerial cheers . ) Notwithstanding . the silence the other night—notwithstanding the calmness with which my propositions were receive—nctwitbstandiag the declaration that they wonld be . considered as a whole , and that upon some one genera' principle they Woold be disposed of—I nevertheless feel that in mj attempt to meet the difficulties in which this conntry has been involved by the financial administration if the laie Gavemment —( loud Ministerial cheeis;—whatever plan I might propose , whether it should be by a

      continuance of loans , oi by an imposition of & 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 ha 4 involved the eountoy 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 of eau de Cologne—( laughter . ) Never has the Right Honourable Gentleman ( Mr . F . Bering ) been seen iiaif so excited a 3 upon that question—{ laughter . ) Never did he feel half the indignation at -finding an annual - deficiency in the asesoe as he has displayed in the differential dutit * on colonial asses and fartaja asses —( loud laughter . ) He coutempJated ; with tbe calmness of * philosopher as exhausted treasury , but a duty of Is- 6 a . upon colonial asses had excited him to a pitch of indigna-

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

      your dnty , in order to take measures for vindicating the British arms , to propose increased military estimates . In addition to those already proposed . The actual deficit is £ 2 576 , 000 . The Right Hon Gentleman pointed out an trror in my calculation saying that instead of the deficiencybeing £ 2 500 000 , itwasonJyi £ 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 the consolation which the Right Hon . Gentleman would afford me ; for I venture to aay the result ¦ will be , that I shall have actually a deficiency of £ 2 560 , 060 to provide far . That is to be provided for by a vote . But in calculating the expenditure for the

      year , I do not look merely to the actual 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 , and which I have undertaken to carry on at least with additional vigour , the cost to the country I estimate for 1843 at £ l 300 , 000 . But I include , in the present estimates , only £ 500 . 000 . Therefore , £ 800 , 000 will have to be provided for , bringing , in fact , tbe 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 ? A 11 appear to concur in opinion that it ought to be provided for by an addition to the revenue of the nation . All

      appear to abandon the policy of continuing in time of peace to increase the debt of the country . I wish in the face of that deficiency to make a further deficiency . I wish , for the sate tf public policy , and for tbe sake of removing public burdens now hanging on the Hpiings of manufacturing industry and 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 rial enterprise , especially upon timber , that will increase the deficiency by a further sum » f £ 1 . 000 . 008 to £ 1 . 200 , 000 . The deficit in tbe whole is not less than £ 4 , 200 , 000 , and I explained to the House on a former evening the mode in which 3 intended to meet it , namely , by a tax upon the

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

      difficulties—lloud cheering from the Ministerial tenches ) ? Let us see , then , how the Noble Lord , in anticipation , I conclude , of again speedily coming into office , proposes ts raise the required snm of nearly four millions ? " ¦ Oh isaid the Noble Lord ) , if you bad recommended any other taxes you should have had my cordial support . " Should I , let me ask , have had the cordial support of the Noble Lord and his friends , if I had proposed a duty on coals —( bear , 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 be ¦ was cf opinion that nothing could well be more adverse to the public interest than an increased duty on spirits ?

      ilr . Baring was understood to deny that he had gucesof&r . . Sir R . Peel—On a former night , unless I am greatly mistaken , the Right Honourable Gentleman said that he greatly doubted the policy cf increasing the duty o . spirits —( hear , bear ) . How I shall fare with my stamp duties in Ireland I know not ; but methinks I see the Right Honourable G < sn * letnan opposite preparing to resist them . What did he say U > them ? Mr . Sheil—I said nothing .

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

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

      a duty , besides com and sugar , I own that at present I ara not able to imagine . After all we have heard of the timber duties , I certainly am net a little surprised at the course adopted on the other side . I had thought that it waB the prevailing opinion of our opponents that there was no more onernus impost than upon foreign timber . I had thought that 1 bad he * rd it urged that that imposi not merely diminished our supply from foreign countries , especially from the shtres of the Baltic , and closed a wide and valuable market for our manufactures , but that it compelled ua to give a preference to inferior timber—to employ a comparatively bad article , which we bought at a higher price . The proposal I make is to attach a nominal duty to Canadian timber , tut to make such a reduction in the duty on the Importation of foreign timber as wa » consistent with justice to the produce of our own colonies . The loss to the revenue is no doubt

      a fit subject for consideration ; but I reconciled myself to it by tbe impression that where you dealt with grtat articles , with the raw material of a great manufacture , it is , on the whole , good policy to make such a reduction as wili ensure to the consumer the full benefit of that reduction— ( cheers . ) I had read treatises upon this subject , written by Right Hsn . Gentlesien attached to the parry opposite , and holding office under that party : thoae treatis e * I knew had heen held up as of great au > : honty in refweDCe to our financial and commercial pol-cy , and I think myself that the publications of Sir Hrnry Parnell are entitled to considerable weight . I am quite certain that I have frequently heard them appeaied to on ifcat side of the House as almost conclusive , and I find that be was selected as the chairman of

      a cjnimifctee on commercial inquiry . In one of his ¦ B- urks he especially adverts to the timber duties , and I find him stating that " the dnty on timber affects and presse-3 , uponiudustry with great severity , in consequence of its being to mach used in building ships , constructing machinery , " fce . Ht then goes on to say that countries having large navigable rivers enjoy a great advantage , and ihat it stems an indispensable preliminary to a sacc ^ &ful competition with foreign ship-builders that timber should be imported free from all dcty . " That ho wevtr , ( he addi , ) might be too great a sacrifice of revenue ; " and he goes on to state that the particular m-: anxre he proposed was this : —that in place of the pris-nt duty , it should be reduced to £ 1 10 s . per load ; and that thereby he calculated the revenue would be

      considerably increased , because then nearly the whole of the foreign timber consumed would pay a duty of £ l ids ., instead of a small portion paying £ 2 15 s ., and the remainder only 10 s . His proposal was to impose a duty cf 30 s . on foreign timber , and of 10 s . on that from our colonies ; and the duty I propose from the 5 th of April , 1843 , i » 25 s . on foreign timber , 33 ? . on deals , and on colonial Umber only a nominal duty . [ Mr . x ^ bouchero Bald something across the tatle , which was n-3 t h-i . rd . 3 Perhaps th » Right Hon . Gentleman would wish me to impose an additional duty on foreign timber . Why , that vraa the policy of the late government ; but I leave the House to judge which is the wisest policyif you can afford it , to encourage the importation of foreign and Canadian timber at tbe duties I recommend , or to lay a d « ty of 50 s . on foreign timber , and of 90 s . on Canadian timber . If Sir Henry Pamell be right , I cannot help th ^ fting that , if your object be to relieve

      the pressure upon the springs of industry— npon tbe ship-builder , the laud-owner , the builder of manufac tures , or tbe kuilder of eottages and houses of every description — it is hardly possible for you to make a reduction of duty upon any article of consumption which win give such great and general assistance as the duty upon timber , tbe facility in the-importation of which will be ao extensively increased —( Loud and longcontinued dSBeximg . ) ¦ It yon can do tbiir without injustice to the colonial timber merchant , you will have accsmplished a most important benefit With respect to coffea , also , I am surprised at the comments m * de on the other side on my proposed reduction of duty . ; I thought , after the evidence taken before the committeej showing the gradual increase of consumpticm—after the testimony given by coffee-house- keepers in London , as to the immense importance which the labouring classes attach to the cheaimeas of coffee—I did not expect to hear from the noble lord a docbt as to tbe 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 decfllency by a remission of duty , making , as I before stated , the total deflcienoy to be supplied amount to £ 4 , 880 , 000 . I do not deny ths objections that exist to a tax upon income : I expected to hear it raid that it was a novel proposition in time of peaoe ; but , let me asK , is there any man who can be deceived by such plausible but fallacious observations , ( cheers from the ministerial benches . ) It is public necessity which justifies the tax , whether imposed in time of peace or of war ( hear , hear . i In time of peace , too ! To call this a time of peace ( much cheering . ) Because you have not the cannon actually booming in your ears ,

      you wisely arrive at the conclusion that we arOlivIng in a time of penes . ( 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 tho policy of the course you have pursued there , but can a country engaged in such 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 you been , and are you now , in that state of profound tranquillity which entitles you to call it peace ? Mark , then , all these sources of expenditure , and tell me if you are not in a condition which excepta the present from the ordinary case , and justifies

      a resort to the income tax , an < i 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—i Ministerial cheera . ) 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 lhey 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 , hut disregard all such consequences as what others may for the moment think of your condition and resources—( much cheering . ) If you do what is jlist , and so far what is politic , depend upon it , after mista have cleared away , perhaps in a little week , foreign countries will arrive at a more fair conclusion , and if their opinion be of so much importance , they will then admire yon tor 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 course which you know to be neither just nor politic —( cheers )? With such a deficiency as I have pointed out , is it better then to call upon the income of the country to supply it , or to tax articles of general consumption ? There is no alternative—( opposition cheers . ) In order to raise four millions of revenue , does any " man think there is any alternative—( cheers ) ? You want four millions for the service cf the present year , but to try experiments on the commercial tariff cf the country wiU net furnish the money , and does any man mean to tell me that there Is any middle course between imposing a tax upon property and laying taxes upon articles cf

      consumption—( cheers )? Certainly you may say I will resort to a house tax ; but I can only suy that Mr . Pitt adopted that course in 1797 , and found the burden so great , and the evasions such , that in the next year be resorted to a property tax . Mr . Pitt , wishing to affect the property of the country , produced a plan by which the assessed taxes paid at a preceding period should be considered the tot ef propeity . 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 uujnst in its operations than a property tax . The objection to tbe income tax is , that it ia 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 ju ? t than any other tax . Moreover , I have the strongest persuasion that if my general proposal be received by tbe House , the actual sum each man will contribute will be exceedingly small . If my whole plan be adopted there will be a diminution' in the cost of living which will repay to tbe contributors of tho income t * x 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 contribute £ 150 , and it is my fixed belief that he will receive back in cheapness of living the gre « ter part of the sura he pays . My settled opinion is , that the burden will be less than

      that arising from any other tax we could devise . The Noble Lord ( Viscount Hewick ) states the case of a man who has only £ 153 per annum ; but , wherever you draw ths line , there must be some hardship ; and I will ventkre to soy , that it is impossible to propose a tax which will riot be Huble 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 tht reduced cost of articles of co sumption will enable him to pay the tax without inconvenience . Suppose the Noble Lord were te take a window tax instead , there must be an exemption of houses under a certain nnmber of windows . seven windows might have to pay , and Bix windows be free from the impo&t ; but htili a line must be drawn , and , where it is drawn , there will

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

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

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

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

      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 , theprovisiois of the act of 1806 1 propose to retain , and the , income will be returned on an average of the three years preceding ; but , of conrse , it will be necessary to make special provision for those instances in which the trade shall not nave been crrried on for three years which I need not now detail . The general p inciple will be to estimate the profits on an average of the three years . With respect to the . income ¦ dfrived 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 , hear ) . 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 . PoulettSerope ' s Act , the valuation ef land is tolerably . well known . It will , then , be generally conceded that the chief force of the objection as to the inquisitorial nature of the assessment , will apply to income derived from trade and to professional income . I then propose that the return shall be ~ Aqni to the assistant commissioner ! , and that it shouuFhe accessible' to the surveyor acting on the part of the Governmerit . 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 « p , it is to be inspected by them , and it will be competent tor 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 1806 , an appeal against the snreharge eonld be made to the head of the general T » dy oi commissioners , called

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      thef commissioners ftr general purposes . They will hear the appeal and have the power of demanding precise information as to the nature of the property . I horie that I shall be able to retain that provision , b * cause the policy ^ of the law hitherto- has been with respect to the assessed taxes , and it was the principle with ' respect to the property tax not to make the collection depend npo -Q tha will of the Government ; ber cause it was thought more consistent with constitutional law to entrust the amount to loieal parties , and that those Who may have the coiifldence of their neighbours shall be employed for this purpose . I propose , Sir , to leave the provision of the law in this respect untouched . Although , however , it is more consistent with former usage to employ local parties in each

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

      committee of general purposes if they so pleased , but if they preferred 1 it the appeal might be beard by the special commissioners under the contrcul of the Government , and appointed by the Tax-office , which commissioners will be sworn to secrecy . I propose , then , that , at the option of the party , the appeal may be heard by these special commissioners , — -the decision that these special commissioners may come to will of course be final . It has not appeared to be necessary to extend this option beyond thote who make returns from property included in Schedule D . When , Sir , I am stating this , of course I reserve to myself the right to alter-If * There is , I fear , a disposition to blame the Governmerit if they make any alteration in the proposals they submit to the House —( no , no . ) I trust

      that with respect to minute matters , after seeing a variety of persons , the House will not make it a sabject of . reflection , if , haying , a great subject to deal " with ; I may alter the details ; I ani sure that hi 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 satisfiied is consistent with public policy . Then , Sir , I hope to be able to include in the new act some provisions which are net in the old act of 1806 ; I hope to be enabled , with respect to parties who have been once in the returns , whether in respect to the income , from trades on

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

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

      himself , to go before the special commissioners appoint ' ed by the government , sworn to secrecy , who may hear all parties , and determine the appeal . And in . the second place , I propose , ; if possible , that facilities shall be given for compounding for the payment of the tax . that composition to endure for : the whole period of three years . I believe , air , that I have how answered the question put to me by the right honour ? able gentlnnari . I do not apprehend that the present establishment of the stamps and taxes will be sufficient for the : additional duties I impese on them . All I say is ,: that every effort shall be made , in the appointment of additional officers , that their genera ] character shall be a sufficient guarantee f ; r tbe integrity with which they shall perform their duties ,

      and every endeavour shall be made to prevent a penna ^ nent Increase or encumbrance upon the country of officers , who I trust Will be employed for a mtrely temporary purpose . There is only one other pfovisiw proposed by tne on which I wish to touch . It Was included in one of ' the acts relating to the property tax , I think the act of 1806 . Many persons did object to payment to the collectors of the sums due from them on accountof the property tax ; it was said that although there was ho inquiry as to the property , it was still painful to some that a parson in the immediate neighbourhood should be privy to "the payment from which they might infer the return ; that bad been made of the amount of the property . I propose that a party wishing to make a payment may do . so without giving his name

      into the B « nk of England oh account of the property tax—( laughter . ) That was a provision in the act of Lord Greaville , and I might refer to that , I hope that as the Branches of the Bank of England have become numerous , that as the ramifications of the .- . 'Bank of England become more extended in different parts tf the country , partiea may have tho advantage of making tuese payments with infinitely greater eare than if ther place of payment was confined to the principal office of the Bank of England in Londoi ? . A question , Sir , was : put toino respecting terminable annuities , and I was asked whether I proposed ; iny reduction in the rate of duty on terminable annuities aa compared with incomes derived from

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

      was derived . Therefore i whatever inconvenience I may suffer from it in argument , I am bound riot to' ! -admit the justice of an alteration of the bill with respect to terminable annuities . No such distinction of this kind was made by Mr Pitt in the year 1798 , or by Lord Grenville in 1806 . I am aware tbat terminable annuities at that period had much more time to run ; still I can see no distinction in that fact There were certain Exchequer annuities , then , in a position analogous to the terminable 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 qiiestion , The Noble Lord ( Lord John Russell ) intends—I rejoice

      at it . Tor I am sure it will be for the advantage of the country—to obtain the detexmination « f the . Hiu 5 e--to ! et tae decision be known aa soon as is consistent with due deliberation . Of course , the details of our financial measures , and the determination in whose hands tau governnmnt of this country shall be placed , are all at issue , and must be resolved by this decision . If the House shall think it desirable to adopt the principle of thei ' 'Noble Lord—if they shall determine to lay a fixed duty on corn—if the House shall be induced to make a reduction if the duty upon foreign Bugar , or to take the other measures which the Noble Lord may recommend —if Honturable Members believe that we cau meet the difficultiesi c / f this bountry 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 tbe subject , I am not prepared now , in the present position of siavery , with the proiapects we no whave of u supply of sugar , and with respect to the peculiar position in which we stand with respect to foreign countries , I am not prepared to advocate the reduction of the duty upon sugar the poduce of foreign countries , and not being willing to propose that , I am nn w illing to propose the reduction of tbe duty on sugar the produce of our own colonieH . The more , Sir , I look at the subject , the more I am convinced that the best : measure to which tho Houbs can resort is a tax upon the income if the country , rather than attempt to re-impose anyof the taxes upon excise and . customs which have been repealed . I believe , 5 ir , that the attempt to impose these taxes , especially if they ar « to be of a . temporary nature , will do more to disturb the operation of capital employed in the manufactures and industry of this country than if we call upon each man to contribute £ 3

      out of every jglOO to this tax . I entertain a . strong conviction that the great mass of the labouring elasses of this country vfill consider the Voluntary aetermination of Parliament to tike upon themselves , as they impose upon the country , a tax for the purpose of relieving the bttrdens of industoy , and that it ^ vrlll be generally hailed by ail parties throughout the coantry as a strong proof that the upper classes are willing to bear their fair share of taxation—( cheers );—for , althengh I admit that the tax does " press in some rtapects with additional severity , on account of the uncertain nature of the proflta derived in an ' income arising in trades and professions , yet , when I consider tbat one of my main objecta is to reduce the duty on the raw material used in manufactures , arid by those means to afford the best chance of reviving commerce , I do entertain s eonflttent opinion that this tax will work for the special advantage of those connected with the trade and manufactures of thUcouBtry- ^ loaeersJ ^ With « emiect to those

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      who hold land , and with reference te those whose income U derived from professions , I have also the confident expectation , that the reduction in the cost of living will eompensate for a great part of the pecuniary burden I impose ; but even if I do not offer them that advantage , yet if by consenting to this burdea , instead of throwing it . upon the articles of c . orisuihption , 1 do cause ib to be paid by every one eqaalJy---if I tske ifroni those who are disposed to agitate the public mind the means of creatfng discontent and disunion—if I give them ttiat 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 ; I trust that ; we shall be ^ then able to ^ dispense with this tax ; I hope that we shall be able to find a revival cf our commerciil and our manufacturing industry ; and I ? Irnst that I shall have the satisfaction of contemplating a people contented and nnited , from the proof they have received that those who move in a higher state of society—that those who are comparatively affluent—are prepared , at this crisis of greaVcommercial and financial difficulty , to take upon themselves a full portion of the charges necessarily incurred to meet the exigencies of the country—( loud cheers ) . - The question having been put by the Chairman ,

      Mr . LaBOUCHERE expressed great indignation at the impvitationa with whicu Sir R ; Peel "YuA begun his speech ; andcbrhplained tfcat thei Right Hon ^ Grentleman had held a language of exaggeration re specting onr present difficulties and contests , which must have an injurious effect on the character of the country . Mr . Labpuchere then went over the j ? rpund of the proposals made last summer by the late Government , especially with respect to sugar . He oriticiaed the present tariff , in whichhe thought that considerable amounts cf duty ,

      c » mplained of by nobody , were wantonly thrown away ^ He protested uppn principle against an income tax , and cited 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 11 * 000 surcharges , of which 3 , 000 had been set aside on appeal . The cases set aside bespoke an injustice on the part of the State ; 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 injurious .

      Lord Worhet ofejscted , that the measure was forced on without giving the country time to judge of it He wished to know what reyenue Sir R . Peel calculated upoB obtaining from com ? Sir R . Peel answered , that no calculation could be made beforehand on a point which must depend on the harvest and Other uncertain causes . Mr . Hawes then moved an adjournment to Monday .

      Monday , March 21 . , There was a short debate on the committal of the Savern Navigation . Bill , and ¦ various questions -were asked , one of theih by JUr . ShaW , which drew from Lord Eliot that tho Government intend to prop ose the annual grant tp . the National Board of Education in Ireland , without any alteration ^ in the system ; ; A preliminary conversation arose , before the House went into a Committee ofWays and Means . Mr . Fox Maule , on befealf of the people of Scotland , appealed to Sir Robert Peel on tne 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 busiaess in the House , especially with reference to the Com Bill ; which was met by

      Mr . Charles BULLER , who informed him that he had the remedy in his own hands , by postponing the consideration of the income tax resolution , and going on with the Corn Bill . : The conversation was closed by '" . " - .. Lord John Russell , who declared his indention of taking the seiise of the House 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 , whe , with some detail , pointed out untried sources of reyenue which would yield ample returns to make up the deficiency in our flaances ^ auch aa timber ,, sugar , com , stamp duties ; and denounced tho Income tax as being calculated to cormpt the morals of the community , by tempting them into perjury and profligacy . He would therefore give the proposition his most determined opposition .

      Alderman Thompson vindicated the Governmend for not including foreign sugar in their new tariff ; and contended that , in the present exigencies of the state , an inoome tax was a legitimate source of revenue . But be hoped that , in carryiDg it into operation , Goverament would , in its collection , deal With aconfiding spirit , and pointed out to Sir Robert Peel how it would affect Government annuitants . Sir . WiLLiAM Clay reminded Sir Robert Peel of his remark , when in opposition , that for a Minuter of the Crown to attempt to . " : get out ' of a difficulty by a grant of the public money , was but a- ' 'Vulgar expedient . He would not retort , that an attempt to

      get out of a financial difficulty by a direct appeal to the pockets of the people was a vulgar expedient , ^ but he would sa . y that it displayed lltte ingenuity . Direct taxation was the resource of barbarous peeple andbarbarons tlmee ; indirect taxation ; was the creation < f more modern arid enlightened periods . A . hope had been expressed by Alderman Thompson , that the tax would be collected in a generous and confiding way . But it was idle to talk about the generosity of a taxgUtherer , whose duty w ; is to collect a tax , without reference to individuals ., The income tax was , in f ^ ct , the price to be paid for maintaining 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 military establishments . How then were the same required to be obtained ? Was it by taxuig articles of consumption ' . ? '" Government , though riot disposed to encourage slavery by reducing the duty on foreign sugar , expected to be able hpreafter to alter it , -without injury ~ , through the means of future commercial treaties . After adverting to the duties on sugar and tobacco , he . took up the subject of the income tax , contending that it was the best resource which presented itself , and expressing a hope that such raodiflcatious would be introduced aa would greatly diminish the effect of its inquisitorial character .

      LordDALMENY praised the style and clearness of the flnanclal statement of Sir Robert Peel as being unrivalled since the days of Pitt . Had the Bight Hon . Baronet taken into account the distress of the country , and stated that he resorted to an Income Tax as a mere temporary expedient , ou the road to a more liberal policy , he would have supported 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 . CHAitiES 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 was , he would vote for an income tax , if a necessity existed for its imposition . No such necessity existed . - . The , ; old income tax was repealed at a time when the necessity for its continnance was ; far greater than the necessity for its imposition now . One of the arguments in favour of an income tax was , that it would not fall on tho working classep . But they ¦ would feel it in its driving capital abroad and dimi . riishing the fund for . their ehiployriient . After commenting on the financial propositions of the Government , ho concluded by : condemning the income tax in tho words of » YIr . Fox , affirming that no necessity could sanction such an injustice .

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

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

      which had been originally imposed when we . were atniggUng for national existeric ¦ : ? No essential Cliange eonld be made in the machiniery ; forcollecting thtftai . It wo « ld still be an inquisitorial arid obnoxioua 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 ^ raade the pretence for ^ it , had been largely accumulated by the resiitarice of the measura of the late governmsnt . ; ; Colonel Sibxhori' retorted on the Members of the late Government , that their conduct had compelled the present . Government to resort' to tbia -extreme measure . " . . , ' ¦ : ¦¦ . "¦" ' ¦ ' .. ¦ ¦ ' . '" '" : "i - '' ' ' . ' ¦ ' ¦ ' : ¦'¦'¦" . - ' - . ' ¦ ¦>¦ :

      Mr . Blewiit moved the adjournmeat of tije Rebate at half-past eleven ; and from that hour till past one , the 8 ceneintheH 6 Bse w ^ excitfegv ' ¦ : ¦ ' ¦ ' Thd motieii -for the adjournment was , on a division , resisted by 328 to 61 , a considerable number of th&Oppositlon Tottngtfnthe-majority . Bat , on a second division , the numbers were 241 to 91 . ^ > ' i ; Mr . Fox Maule and Mr . Buncombe both expressed their . determined intention tojreatot a vote on the resolution affirming the in « ome tax , by availing themselves of every m « ana which theformsof the House allowed , them ; an * a considerable number of Members took part in tee discussion . : '' , ' / r } : , ¦ ¦' , . ¦ " ¦ . ' -.. ' ,, ' --v ' - ' .- ' ; . -:-C ' ; . '¦ ¦" - ' : At last Sir Robert Peel reluctanUy yielded , and the debate was adjourned tilllVedneaday .

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      In France 13 , 012 , 000 men have teen called out foilmttitaiy Beruce from 1791 to 1842 tntoiusiye .

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      Increase of the AHMf . ~ Be 8 idesf tbe 20 ifr % hd 29 th , 71 st , and 97 th Rejjiments , arid theM ' Bii 4 Qi oa . Rifle Brigade , mentioned Jast weet as ordered to ba aujcmentedj we have now tp report the 10 th < 2 XiK 78 ih , 84 th | 86 tn , and 91 st . The ^ lOtH and 78 ^ rfS reported last week , ) and 29 th , 84 th , and 85 th Reiri merit 3 j ; have also received orders to embark ^ i India { apd the 25 th R « gioaenf prooeeSs from trm Capei of Good flope ; The" Abercrombie Ribinson transport lSexpticted to leave Deptford on thfe 22 ad instant for Cork , to convey the 86 th Regiment to ( he Cape of Good Hope ; bat this ^ corps ia now to proceed to India ; together with the 2 ^ h 78 tband

      , , 84 th , from Ireland ; each corps will complete 1000 men . ' No official information has been received as yet , of the 58 th Regiment proceeding to India Tha 78 th Regiment will be embarked ia three divisions of about 260 men each , with a due proportion of ofiicers , as soon as tannage ' can be proviaed to convey them from Dublin to Liverpool . The officer commanding each division will be instructed to report to the inspecting field officer at Liverpool , and follow his' orders for proceeding by railroad to London for Canterbury . Twelve women for every hundred men will be allowed to embark with each regiment for India . —Navdl and Military Gazttte .

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      promtiie Iandon Gazette of Friday , March IS . ' ¦ .. . . ' . ' . "' ' BANKKDPTS ; : " : [¦ . '• ¦'¦ ' ' - ' . . " ';¦' . ' ' - " . - William M'Leod , Coleraan-street buildings , metchant , to surrender March 24 , at eleven o ' clock , April 23 . at eleven , at the Bankrupts' Court . ¦ $ oHcitore , Messrs . Wilde and Go ., Colleg&hiH , Queen-street ; official assignee , Mr . Graham , Basinghall-itreet William Bateman Byng , Old iVindsor , Berks , and Saffiran 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 , Baainghail-street . David Bidmead , Bread-s 4 reet , Cheapside , lrarehouseman , April 2 , at half-past one o ' clock , April 22 , at eleven , at the Bankrupta' Court . Solicitor , Mr Jones , Size-lane ; official assignee , Mr . Hdwards , Frederick ' s-place , Old Jewry .

      Robert Mills , Hey wood , Lancashire , Ironfounder , April 5 , and 29 , at eleven o ' clock , at the Coratnuslpners ' -rooras , Bolton-le-moors . Solicitors , Messrp Johnson , Son , and WeatheraU , Temple ; and Mr . Blair , Manchester . Wilmot Robert Bayritun , Bath , Burgeon , March 29 , April 29 , at eleven o ' clock , at the office of Mr . Drake , Bath . Solicitors , Messrs . Rickards , and Walker , Lincoln ' s-inn-fielda ; aad Mr . 3 > r » Se , Bath . ; John Matthews ^ Ledbury , Herefordshire , builder , March 28 , April 29 , at twelve o ' clsck , at the Feathers Inn , Ledbury ; Solicitors ' , Messre . King and Son , Searjearits ' -inn , Fleet-street ; Messrs . ElUs , Elliett , and Swanri , Gloucester ; and Messrs . Hey wood and Webb , Birmingham .

      William Barnes , Shincliffe , and Qoarrington , Durham , fire brick manufacturer , April . 5 * and 29 ^ at twelve o ' clock , at the Newcastle Arms , Durham ; Solicitors , Messrs . Maynard and Middleton , Durham . Frederick Augustus Wheeler , Birmingham , percussion cap : manufacturer , March 29 . at twelve o ' clock , April 22 , at two , &t the Waterloo rooms , Birmingham ; Solicitors , Mr . Chaplin , Gray's-inn-square ; and Mr Harrison , Birmingham . John Watson , Manchester , ; muslin manufacturer , March 28 , April , 29 , at twelve o ' clock , at the CoramissionerV rooms , Mancheater ; Solicitors , Messrs Kay , Barlow , and Aston , Manchester . John Powell , ^ ^ Newcastie-uhder-Lyhe , grocer , March 28 , April 29 , at twelve o ' clock , at the Wheat Sheaf Inn , Stoke-npon-Trent ; Solicitors , Mr . Smith , Chancery-lane ; arid Mr . Harding , Burslein . ¦

      Thomas Why ley Wright and George William Hyde , Nottingham , dyers , Marctt 24 , April 21 , at twelve O ' clock , at the George tibe Ponrih Inn , Nottingnam Sollcitbra , Mr : Yallop , Funrival ' s inn ; Messrs . Pdreons , Nottingham . : : ; v -. i Thomas CIcnt , Worcester , victualler , March 24 , April 29 , at twelve o'clock , at the offices of Mr . Cressweli , Worcester ; Solicitors , Mr . Dryden , LincoLa's-inn-Fieldg ; Mr . CreSswell , Worcester . John Anderson and William Garrbw , Liverpool j merchants , March 2 G , April 29 , at one o ' clock , at the Clarendon rooms , Liverpool ; Solicitors i Messrs . Adlington , Gregory , Faulkner , and Follett , Bedfordrbw ; and Messrs . Duncan and Radcliffe , Liverpool . ¦ '• ¦ :

      PARTNERSHIPS DISSOLVED . Freer and Ihler , Liverpool , wine merchants . Ainsworth ^^ and Lees , Old h ^ m , Lancashire , coal / miners J and J Mills and J Schoneld , Ashton-under-Line , Lancashire , cotton waste dealers . J and J Houston , Manchest 9 r , engineers . Gelder , Sykes , ' and Co ., Leeds , coal merchants . Gresham and Carding , Liverpool , pawnbrokers . '• ¦ ' .. .. ' . ' .. ¦

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      From the Gazette of Tuesday , March : ' -. 22 . BANKRUPTS . James Thornton , builder , ^ Leicester ,, to surrender April 4 , and May 3 , at twelve , at the Castle of Leicester . Solicitors , Mr . LHWton , Leicester ; and Mr . Taylor , John-street , Bedford-row , London . James Warren , merchant ,. Bristol , April 8 , and May 3 , at two , at : the Commercial-rooms , Bristol . Solicitors , Messrs . White arid Eyre , Bedford-row , London ; Mr . Bevan , Bristol . Amon Buckley , grocer , Newton Moor , Chester , April 1 , and May 3 , at two , « t the CorrirniBsipneM rooms , Manchester . Solicitors , Mes 3 rs . Clark and Medcalf , Lincoln ' s Inn-fields ; Mr . Higginbottozn , Ashton-under-Line . Thomas Charnley , jun ., innkeeper , Preston , April 13 , and May 3 , at eleven , at the Town Hall , Preston Solicitors , Mr . Easterby , Preston ; Mr . Sharp , Staple Inn , Loadon . v i :

      Thomas Little , tobacco manufacturer , Kingstonup . qri-. flu . ll , April 2 , and May 2 , at one , at the George Inn , Kiugstbn-upon-Hull . Solicitors , Messre . Tenney and Sidebottom , Kingston-upon-Hull . * Francis Bandars , and Charles Sandars , corn merchants , Derby , March 28 , and May 3 , at eleven , at the Royal Hotel , Drjrby . Solicitors , Messrs , Adlingteo , Gregory , Faulkner , and Follett , Bedford-row , London ; Mr / Moss ' , ' Derby . -: • " ...- ; " '¦ ¦' •'¦'¦ . '¦ - " - ¦ " ¦ . ' •; . ; .: ' . .:- .. '¦ ¦' Joseph Woodhead , cattle dealer , Duckmantown , Derbyshire , April 1 , and Mav 3 , at twelve , at tbe To . wn Hall , Sheffield . Solicitors , Mr . GoUingham , Chesterfield ; Messrs . Fewi Hamilton , and Few , Henrietta-street , Covent Garden . ; - Jobn Lockliy , painter and glazier , BUston , Staffordshire , April 13 , and May 3 , at eleyen , at the Swan HoteljWoIverhampton . ; Solicitors , Messrs . Clarke and Medealf , Lincoln ' s Inn Fields , London ; Mr , Teeoe , Shrewsbnry . ¦'¦ ; '¦ .. ¦ -. ' ; :- ¦ . . " . -. ' ..., " ; '• ¦¦ . ' ' .- '

      James Gale , sen ., and James Gale , jun ., ropemakers , Shadwell , April 5 , and May 3 , at eleven , at the Court of Bankruptcy .: Solicitors , Messrs , OliversoD , Denby , and Lsivie , Frederick ' s-place , Old Jewry . Mr Gibson , BasiDghall-street , official assignee . William Cannabee , bookseller , Cambsrwell , March 29 , at twa , and May 3 , at twelve , at the Court of Bankruptcy . Solicitor , Mr . Fraser , Furnival ' s Inn . Joseph Barlow , ironmonger , Lichaeld , April 5 , and May 3 , at eleven , at the Old Crown Inn , LichfieW . Solicitors , Mr . Bigg , Southamptori Baildirigs , Chancery-lane , London ; Mr . Djott , Lichfield ; Messn Heywoodand Bramtey , Sheffield . ¦¦ John William . Nevill , ^ ^ Manchester , ¦ warehouseman , Bread-strtset , Cheapsi ^ y , April 1 , at one , and May 3 , at eleven , at the Court of Bankruptcy . Solicitor . Mr . Heald , An < stintfriar 8 ; Mr . Whitmore , BasirighaUstreet , official assignee .

      John Webb , tailor , Birmingham , April 2 , and May 3 , at eleven , at the Waterloo-rooms , Birmingham . Solicitors , Messrs . Crowder and Maynarcl , Mansion House-place , London ; Messrs . Ingleby , Wragge , and Cope , Birmingham . Joseph Hayman Arnold and William Henry Woollett , ship and insurance agents , Clement's-lane , London , April 5 , at twelve , and May 3 , at one , at the Court of Bankruptcy . Solicitor , Mr . Leigh , Georgestreet , Mansion House ; Mr . Edwards , Frederick ' splace , Old Jewry , official aasigriee . Edward . John King , manufacturer of artificial tseth , Oxford , iVIiaroh 31 , and May . 3 , at elbven , « t the Three : Cup 3 Inn , Oxford . Solicitor , Mr-Appleby , Aldermanbury , London ; Mr . ThompsoBi Oxford

      John East , carpenter , Kt ' ngsthorpe , Northamptonshire , April 2 , at nine , and May 3 , at eleven , at the Peacock Inn . Northampton . Solicitors , Mr . WeUa King ' s-road , Bedford-row , London ; Messrs . Cox « nd Corser , Daven ^ ry and Nottingham . Edward Steele , grdcer , Manchester , April 5 , at one , and "May 3 , at twoj at the Commusioners' - rpontfi Manchester . Solicitors , Messw . Norrls , Allen , w Simpson , BartletVs-BuUdlngs , Holborn , London ; » Mr . Norris , Marsden-street , Manchester . Richard Brownlow , allk dresser , White-stre «^ Finsbury , London , April 2 , at half-past eleven , <" May 3 , at eleyen , at the Court of Biukruptcy . So" ' -citors , Messrs . Lawrence and Blenkarne , Badd 0 *" bury ; Mr . Groom , Abchurch-Iane , L 6 mbarf'itf * official assignee . ¦ : v ^ ' - - ' - "' - - ';¦ ; v' . ' ¦ Jfcffery Daniel Qorely , toyman , Bristol , Aprilj , W 3 f » y 3 , at , or ie . at the Commercial-rooms , S * '; Solicitors , Mr . ^ : Bridges , Bristol j ^ Mewrs . Whtte W Eyre > Bedford-rowLoBdon . r !¦ :-

      , William M 6 ni 8 , geaeral shopkeeper , St . C 8 * ; Carmartoenshirei Aprit ly at one , and M » jr 3 » " eleven ^ at the Commerdal-room , Bristol . Saik ^"' Messrs . Joues ^ and ; BliufJand , Crpsby-rquare , Lo 0 MrvPeter ^ , Brisitol . r ' ¦ " ; : -: ¦ ' ,. •¦ v , ; - . ,. Bichard B ( ll , japanner , Birmingham , April , '•!» " © Ievea , and May 3 , at two , at the Watoripo-roo ^ Birmingham . Solicitors / Messrs . Newton and Bns «»» South-sqiiare , Gray ' s inn i London ; Mr . Biker , cau * non-street , Birmingham . ' : aj , > Thomas Walker ,- brewer . Monk Wearmontn ? oore » Durham , April 1 . at twelte , and May ' 3 ,- » t ' . **?» " * Horner'B Hotel , Durham ; Solicitora , Mr . Mo » i CIoaK " lano , London ; Mr . Brown , Surideiland . .:

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  • Citation
    • Northern Star (1837-1852), March 26, 1842, page 6, in the Nineteenth-Century Serials Edition (2008; 2018) ncse-os.kdl.kcl.ac.uk/periodicals/ns/issues/vm2-ncseproduct1154/page/6/