On this page

• Departments (2)
  • 
  • 
• Text (7)

  Note: This text has been automatically extracted via Optical Character Recognition (OCR) software. The text has not been manually corrected and should not be relied on to be an accurate representation of the item.

  • 

    Untitled Article

  • 

    Untitled Article

  • 

    Untitled Article

  • 

    Untitled Article

  • 

    3Hm|jmaT ^arltamnrt*

  • 

    Wattititipte, 5rc.

  • 

    Untitled Article

• Transcript

  • Note: This text has been automatically extracted via Optical Character Recognition (OCR) software. The text has not been manually corrected and should not be relied on to be an accurate representation of the item.

    Additionally, when viewing full transcripts, extracted text may not be in the same order as the original document.

    Untitled Article

    HOUSE OF COMMONS , Friday , Mabch 18 . The Hon . James Howard 'was brought up in custody of the Sargsant , and , on explanation , was discharged on payment of bis fees . Oa the proposition , that the Speaker leave the chair , in order tbat the House might resolve itself into a Committee af ways and means , Mr . F . T . Babjsg rose , and claimed the right of entering on the general question of tbeHnaneial cendiHon of the country , before tliB House resolved itself into a Committee . He pointed ont an error in excess , in the statement of the deficiency in the finances , amounting to £ 100 , 000 , winch he begged to present to Sir Robert Peel aa the tot fruits of hi * ( Mt . Baring ' s ) »« flai ^ ng for a budget" en the opposition side of the Honse . He

    flid not consider Sir Robert Peel to be -warranted in bis calculation that the falling off in the revenue * was likely to be permanent . He entered into some arithmetical statements on the subject of the deficiency , and contended that it was owing to casualties , such as the -Canadian insurrection and other extraordinary and unfores « n eTents , for which the late Government ought not to be deemed accountable . He held it- a mistake lo suppose that taxation upon consumable articles had reached its limits . He then entered Into some defence cf the financial measure proposed by himself and his colleagues last year , dwelling particularly on tae sugar duties , whereof - the reduction wou'd , he raid , have 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 , unal lowable as yet ts resort to that extreme tax which , this Governjnent -was 8 eecing to levy . The new plan was to raise £ 4 . 3 ' 0 , 000 , of which only £ 3 , 000 , 000 was required to meet the deficiency , the remainder being intended to effect alterations in tbe tariff , and afford a surplus for Other objects . He would not go icta minute particulars With respect to the tariff ; but he would protest against its graeral principle of making Buch a difference between the duties on colonial and on foreign commodities as Wool . I amount to a prohibition on the latter . It was absurd enough to see a protection of 100 per cent , upon colonial asses and colonial eau de Cologne ; but ¦ what he mainly complained of was , that this duty was

    not fixed for the sake of these articles , but for the sake of establishing a general principle of prohibitory protection in favour of the colonies . This schedule Introduced no fewer than 246 new protections to colonial articles . Such a principle mast put this Country under no little difficulty in its arrangements With foreign nations . And now ths qnestion was , whethtr the nation would undergo aa income-tax for the sslre of this tariff ? Had taxes of . any other kind been proposed , those members who had belonged to the late Government would , indeed , have taken the choice of the House as between the late plan and the present , but , if beaten on that comparative question , they would not farther have opposed the taxes of the Government . But this was a tax which , they nmst oppose . They could not consent to so unfair ]

    an lnj post as that which asked no more from actual absolute property , than from the hard and precarious earnings of an industry maintaining itself only , from year to year . It was not for him to propose a budget ; but h ? - would say that sources did exist from whick a great pzit of the requisi te revenue might be raised , without resort tj this alarming resource . In the customs , ihe excise , the stamps , great reductions had been made within the last few years ; and surely if a new tax could be levied on consumption in Ireland , there could be no reason to despair of raising that description of revenuB from England- He quoted the petition preatnied by the C'ty of London in March , 1816 , and enforced tn « authority of it as proceeding from men of the highest respectability , experience , and practical tfisdu'n .

    Mr . Goulburn observed , that the speech of Mr . Baring fead sot at all indicated the course which the other side intended to pursue . ( Some members of the Opposition cried " To vote against the resolutions . If to -vute against the resolutions , it would have been more regular to wait till they should be moved in cominitfcrs . The state in which the Government now found them&ilvcS was the consequence of the policy pursued by tbeir predecessors , who cad neglected to provide for difficulties which they could not feut have foreseen . To show that it was not feasible now to impose farther taxes upon consumable commodities , he specified the amounts by which the duties on several main articles bad Iflst year fallen short of the produce estimated from them . In Ireland , alone was there any reason to

    belief that an increase of taxation in this direction tfctT . i be succesifiil : there a fresh tax upen spirits did certaiiiy 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 contendedthatit was wiser , and would Jjeniore satisfactory , to impose a tax upon-wealth than to aggravate the burdens of the poor . If war was necessary fro authorise an income tax , not only had it been wtanWd by that state of things which had too long continued—a state of nominal peace and real war—but it ¦ was at this moment justified by actual hostilities , glorious indeed in China , but disastrous in India . He was aware that the tax now proposed bore hardly in some

    quarters and was attended with same inequalities ; -but it was less unequal than a t » x upon consumption , the effect of which was to make the poor pay as heavily for necessaries as tie ricd lor luxuries ; and he trusted to the Ligh character and spirit of the country to sustain the G 'V ernnient in the course it had selected . He "vindicated the principle of protection to colonial produce ; but ke would reserve , for the future stages of those jneasurts , the discussion of the income-tax in its details He considered the question in the present debate t : > be mainly between the general principle of a tax upon existing wealth and the general principle of ulterior taxes Bp . 'E consumption ; and concluded with a spirited appeal ic the feelings < -f his countrymen .

    TiaCcunt Howies , would not eater into the question "Whether the late government were felameable or not in allowing the deficiency to accumulate ; he confined himself io rxtuil circumstances . If there -were other sources from ^ hich revenue cculd be obtained , the gozsrnmer . t ¦ wer e not justified in resorting to a tax which would press heavily on the country . Prom hi 3 " personal inquiries , he knew that a moderate fixed duty on corn ¦ wou k ' , , for instance , have had the double effect of relit n : g the consumer by lowering the price , -and bentiiuing the revenue by increase of dnty . A similar princip ' e could be applied to other articles of consumption . Tne country now saw through the fallacy that a reduction of duty on foreign sugar -would encourage slavery , which , by the way , if it were worih anything as an airament , was applicable to the proposed reduction cf duty on foreign coffee . The Noble Lord then entervd on a consideration of the leading items of the

    proposed new tariff , and contended tnat ihsre were means of at once bentStting the consumer and tie revenue . He disapproved tie encouragement given cy this tariff to th cultivation of tobacco in India , a 3 woiklng a great less to the revenue—a result ths more unr&asonable because that cultivation bad , for reasons of revenue alone , been prohibited by statute in the u . other country . It haa been said that a hoDSr-tax or an . in crease on the window-tax would have fallen heavily on sniill incomes . Ifotso heavily , he thought , as an income-tax . He in-Stanc < -i a case which had come to his knowledge , of a IAeutciii ^ t whose half-pay came exactly to £ li > 3 , and ¦ wh o . therefore , would have to coLtribute tecween £ i and io a year from his sltnder subsistence . If the necfc ? £ -ty -were shown to him , he would xote for an income-tax ; but he did not think this necessity could bo said to exist until other somees of revenue had been tried .

    Lord Johjj RT 755 BLI . commented on toe oimtsion of jugar from the tariff , and said that the Government ¦ were overawed by the great interests concerned both in sugar and corn , and to neither did they dare to apply jnst principles . To create a number ef new protective duties , was noihing but wanton legislation . The late Government had proposed measures which they expected wouM have equalised tiie revenue ; asd as these measures had not been adopted , and the deficiency was still 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 Mr . Goulburn kid expressed similar opinions within very recent periods . The grand objection to an income tax was its in quisitorial character ; its influence on the morals of the country was of more importance than the sum it extracted from the people , while its preposition held as up , in the eyes of foreigners , as driven to the extremity of our resources . He intended to take the sense of ttie Home against the proposition of the income tax , both on the resolntion in Committee , and . if it shcaid be carried , on the bringing up cf the

    report . The House then went into a Committee of Ways and Means , Jdr . Greene in the chair . Sir Robert Peel—I can assure the 2 fob ! e Lord Boat the notice he h 3 S given this night , of bis intention to offer a determined opposition to my proposal , has not in the slightest degree disappointed or disconcerted me—( ministerial cheers . ) Notwithstanding the ailence the other night—notwithstanding the calmness- with Which my propositions were received—notwithstanding ihe declaration that they would be considered as a whole , and that upon some one general principle they ¦ would be disposed of—I nevertheless-fetl that in-my attemyt to meet the difficulties in which this , country »»« b-en inTolTed by the financial administration cf the late G-VeEnment lloud Ministerial cheers;—¦ whatever plan 1 might propose , whether it should be by a

    continuance of loans , or by an imposition of a tampon the capital and property of the country , or by imposing additional burdens upon the working classes by adding to the taxes on articles of consumption—I should find my chief opponents among those who had involved the country in its present financial difficulties— ( Ministerial eheers . j But you shall not divert the attention-of the country from the real point at issue—( cheers from the ¦ une quarter . ) This is no question of eau de Golognt—( laughter . ) Never has the Right Honourable . Gcntlejnan ( ilr . F . Bvring ) been seen half so excited as upon that question—( laughter . ) Jfever did he feel half the indignation at finding an annual deficiency in the revenue as he has display *! in the differential duties en coioaial asses and foreign asses —( ioud laughter . ) He contemplated with the calmness of a philosopher an exhausted treasury , but a duty of Is . 6 a . upon colonial uses hai excited him to a pitch ef indigna

    Untitled Article

    tion—[ loud laughter . ) But the question ia this , you having had the financial administration of this country for five or six years , in what position Is the country placed ? You say the time is come when tampering with savings' banks , and five per cent , customs ' duties must be abandoned , and that some decided am rigorous effort must be made to equalise the income and expenditure of the country . You say yon must submit , if necessary , to serere and onerous taxation , in order to equalise the difference between the expenditure and income . Th ere is a deficit of three millions , which you will be ca lled upon to pay this year . Since I spoke on Friday last , it has become necessary to send additional re-infoTCements to India in consequence of licy—( ministerial cheers);—and ii will be my

    your po duty , in order to take measures for vindicating the British arms , to propose increased military estimates , in addition to those alraady proposed . The actual deficit is £ 2 , 576 , 000 . The Bight Hon . Gentleman pointed out an error in ay calculation saving that instead x > l the deficiency being £ 2 500 , 000 , it was only £ 2 , 400 , 00 d , 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 say the result will be , that I shall have actually a deficiency of £ 2 . , 060 to provide for . That is to be provided for by a vote . But in calculating the expenditure for the

    year , I do not look merely to the actual torn to be expended in the year , but to the probable amount that I shall have finally to pay . In carrying out « be policy of the late Government with regard to the expedition to China , aud which I . have undertaken to carry on st least with additional vigour , the cost to the country I estimate for 1843 at £ 1 , 300 . 000 . But I include , in the present estimates , only £ 500 000 . Therefore , £ 800 . 000 will have to be provided for , bringing , in fact , the actual deficit to nearly £ 3 800 , 000 . Now , I wish to know whether this estamat * ia not all called in question ? Presuming that to be the deficit , hew is it to be provided for ? Ail 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 ol 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 sake c < public policy , and for the sake of removing public burdens now hanging en the springs 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 , and upon raw materials , which enter into comme cial enterprise , espeaally npon timber , that will increase the deficiency by a further sum ef £ 1 000 . 000 to £ 1 , 200 , 000 . The deficit in the whole is not less than £ 4 , 200 , 000 , and I explained to ths House on a former evenin g the mode in

    which I intended to meet it , namely , by a tax upon the income of the country , upon the income of those whom I certainly cannot call rich , but who are comparatively in easy circumstances . The sum I calculate this tax will produce is £ 3 , 700 , 000 . If my facts are admitted , if my policy he 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 poliey of the country and fate of thepresent government— 'cheers}—is whether the advice of the Noble LjtA shall be followed , or whether that which I give shall be adopted —( hear , hear . ) It is , whether I shall be permitted to make this attempt to extricate the country , or whether the Government shall be restored to the hands of those

    ¦ wh o , I contend , are responsible for our financial difficulties —( loud cheering from the Ministerial benches ) ? Let U 3 see . then , how the Noble Lord , in anticipation , I conclude , of again speedilycoming into office , proposes ts raise tie required sum of nearly four millions ? "Oh isaid the Noble Lord ) , if you had recommended any other taxes yon should have had my cordial support " Should I , let me a * k , have bad the cordial support of the Noble Lord and his friends , if I had proposed a duty on coals —( hear , hear ) ? Why the Noble Lord has dedeclared his determined oppositien not only to the income-tax but to the duty on coals . Then , as to spirits , did not the Right Honourable Gentleman say that he was cf opinion that nothing could well be more adverse to the public interest than an increased duty on spirits ? Mr . Baking was understood to deny that be had rune so far .

    Sir R . Peel—On a former night , unless I am greatly mistaken , the Right Honourable Gentleman said that he greatly doubUd the policy of increasing the dirty ou spirits —( hear , hear ) . How I shall fare with my stamp duties in Ireland I know sot ; but methinks I see the Right Honourable Gemleman opposite preparing to resist them . What did be say to them ? Mr . Sheil—I said nothing . Sir Robert Peel : Well , it seems that he did not promise opposition to them , but maintained silence * . Perhaps that was the wiser course . Bat if , instead of

    proposing a tax upon incomo , I had resorted ' to an additional tax upon leather , or a tax upon salt , and other articles on * which duty has been repealed , I cannot ihink that I bad any right to anticipate very cordial support from 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 tb « Corn Laws and the sugar duties . The Noble Lord will persevere in his fixed duty on com as a means tf raising the public revenue , and it will be for the House to determine whether it

    will adopt the principle of a pruperty-tax , or resort to a Sxed duty on corn of 8 s . or perhaps something lower — . cheers )—in order to raise the public revenue . Those who are political supporters of the Noble Lord and who tell me that by the scale I propose I am ruining Irish agriculture and destroying the hopes of the growth of oat * there , will , I take it for granted , vote in favour of his resolutions , and one main resource upon which he calculates murk be a fixed duty on corn , reducing thereby the present protecting duty upon Irish produce . With respect to sugar , that question 1 readily admit is open to consideration . In perfect consistency with the opinions the Noble Lord has 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 dnty , besides corn and sugar , I own that at present I am not able to imagine . After all we have heard of the timber duties , I cer tainly am not a little surprised at the course adopted on the other side . I had thought that it was the prevailing opinion of our opponents Vhat there was no more onerous impost than upon foreign timber . 1 had thought that 1 had heard it urged that that impost not merely diminished oursnpply from foreign countries , especially from the sh » re » of the Baltic , atid closed a wide and valnable market for our manufactures , but that it compelled us to give a preference to inferior timber—to employ a comparatively bad article , which we bought at a bijrher price . The proposal I make is to attach a nominal duty to Canadian timber , but ta make such a reduction in the duty on the importation of foreign timber as was consistent with justice to the produce of onr own eoloniet The loss to the revenue is no doubt

    a fit subject for consideration ; but I reconciled myself to it by the impression that where you dealt with great articles , with the raw material of a great manufacture , i t is , on the whole , good policy to make such a reduction as will ennuis to the consumer the full benefit of that reduction— ( cheers /) I had read treatises upon this subject , written hy Right Hen . Gentlemen attached to the party opposite , and holding office under that party : those treatise * I know had been held up as of great s « r . bority in reference to our financial and commercial policy , aud I think myself thht the publications of Sir Henry Parnell are entitled to considerable weight . I am quite certain that I have frequently heard them apDeaied to on that side of the House as almost conclusive , and 1 find that he was selected as the chairman of

    a committee on commercial inquiry . In one of his works be especially adverts to the timber duties , and I find him stating that " the duty on timber affects and pressas , uponi dustry with great severity , in consequence of its being so m » ch used in building ships , constructing machinery , " fce . H « then goes on to say that countries having large navigable rivers enjoy a great advantage , and that it seems an indispensable preliminary to a buc-Cassful competition with foreign ahip-builiiers that timber should be imported free from all duty . " That huwevcr , ( he adds , ) might be too great a sacrifice of revenue ; " and he goes on to state that the particular m * a ? TiTe be proposed was this : —that in place of the present duty , it should be reduced to £ 1 10 a . per load ; and that thereby he calculated the revenue would be

    considerably increased , because then neatly the whole of tht ; foreign timber consumed would pay a duty of £ l lOi , instead of a small portion paying £ 2 15 s ., and the remainder only 10 * . His proposal was to impose a Uuty of 30 s- on foreign timber , and of 10 s . on that from our colonies ; and the duty I propose from the 5 th of April , 1843 , is S 5 s . on foreign timber , 33 ? . on deals , and on colonial timber only a nominal duty . [ Mr . Lurwuchere Bald something across the table , which was nrt heard . J Perhaps thi Right Hon . Gentleman would wish me to impose an additional duty on foreign timber . Why , that wa » 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 f-jreign and Canadian Kmber at the duties I recommend , or to lay a d « iy of 50 s . on foreign timber , and of 29 s . on Canadian timber . If Sir Henry Parnell be right , I cannot help thinking that , if your object be to reHe-re

    the pressure upon the springs of industry—upon the ahip-builder , the land-owner , the builder of manufactures , or the builder of cottages and houses of every description — it is hardly possible for yea to make a reduction of duty upon any article of consumption which will give such great and general assistance ad the duty upon timber , the facility in the importation of which will be so extensively increased —( Loud and longcontinued cheering . ) If you can do this without injustice to the colonial timber merchant , you will have accomplished a most important benefit . With respect to coffes , also , lam surprised at the comments made on the other side on my proposed reduction of duty . I thought , after the evidence taken before the committee , showing the gradual increase of consumption—after the testimony given by coffee-house keepers in London , as to the immense importance which the labouring classes attach to the cheapness of coffee—I did not expect to hear from the noble lord a doubt as to the policy of

    Untitled Article

    sacrificing revenue for the sake of increasing consumption . For this purpose , in addition to the deficiency caused by expenditure , I am willing to incur ti ? e tiak of further decfliency by a remission of duty , making as I before stated , the total deficiency to be supplfe . ^ amount to £ 4 , 880 , 000 . I do not deny the objections that exist to a tax upon income : I expected to hear it Bald that it was a novel proposition in time of peacej but , let me ask , is there any man who can be deceived by such plausible but fallacious observations , ( cheerg from the ministerial benches . ) It is public necessity which justifies the tax , whether imposed in time of peace or of war ( hear , hear . j In time of peace , tool To call this a time of peace ( much cheering . ) Because yon have not the cannon actually booming in your ears ,

    you wisely arrive at the conclusion that we arelliving in a time of peace . ( Much cheering . J Elevate your Vision until it can embrace your Indian territory : look at the war you have been carrying en on the western bank of the Indus . ( Hear , hear , hear . ) ' I say nothing of the policy of the course you have pursued there , but can a counfrry engaged in such a war flatter itself that it ia 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 excepts the present from the ordinary case , and justifies a resort to the income tax , and to the objections and inconveniences to which I know it is liable —( hear ,

    hear . ) The Noble Lord says , "Do not impose the income tax , because you will shew foreign riatiens that the resources of this country are exhausted . " I aay , never mind what may be the impression upon foreign countries—( Jlinisterial cheers ) Bo that which you believe to be just—( hear , hear , hear)—that which you think consistent with sound policy—and let foreign nations think what they will —( loud cheering . ) If in a time of peace—a time of European peace—you bave a large dtficiency to supply , and consider it more juBt 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 ba 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 ? Toe time will come when they will discover their error ; and in the meanwhile act no unworthy as well as unwise part , but disregard all such consequences as what others may for the moment think of your condition and resources—( much cheering . ) If you do what is just , and so far what is politic , depend upon it , after mists 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 for making exertions corresponding with the necessity of the occasion—( hear , bear . ) 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 thero is any alternative—ichcers ) ? You want four niillionB for the service of the present year , but to try experiments on thu commercial tariff of the country will noil furnish the money , and does any man mean to tell me that there is any middie course between imposing a tax upon property and laying taxts upon articles of consa » ption—( cheers )? Certainly you may say I will reaort to a house tax ; but I can only say that Mr . Pitt adopted that course in 1797 , aad found the burden so great , and the evasions such , that in the next year he resorted

    to a property tax . Mr- Fitt , wishing to aafeet the property of the country , produced a plan by whieh the assessed taxes paid at a preceding period should be considered the teat ef property . He tried to obtain a ten per cent- income tax by that criterion ; but be was obliged to- abandon it > and my belief i s , that a house tax would be much more unjust in its operations than a property tax . The objection to the income tax is , that it is inquisitorial . I do not deny the objeetton ; bnt , apart from that , I feel it to be one of the best taxes that can be imposed- Three per cent ia the present condition of the country is absolutely necessary to procure the supply , and 1 make the proposition from a firm conviction that it will bs infinitely leas onerous and more-just than any other tax . Moreover , 1 havo

    the strongest persuasion that if my general proposal be received by the 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 t& the contributors of the income tut a large portion of tha jncney 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 cheapnets of living the greater part of the turn he pays . My settled opinion it , that the burden will be les&than that arising from any other tax we eould devise . The Noble Lord ( Viscount Ho wick ) state * the case of a man who has only £ 153 per annum ; but , whereve * you draw tha line , thsre must be some hardship ; and

    witl venture to say , that it is impossible to propose a tax which Will not be liable to au 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 th « . reduced cost of articles of co : sumption will enable him to pay the tax without inconvenience SuppcM the Noble Lord were te take a window tax instead , there must be an exemption of houses under a certain number of windows : seven windows might have to pay , and six windows be free from the impost ; but fctill a line must be drawn , and , where it is drawn , there will of necessity be hardship . ; the rule must , to a certain exUnt , be arbitrary , and inconsistent with the strict principles of reasoning . I do trust , however , that this tex will not be condemned upon individual eases « f

    hardship , bnt that the House will rather attend to general results , and faiily consider whether any other tax , equally just , can be found , which will b » equally effectuai in raising the required supply foe the public exigency . ( Cheers . ) I said , on a former day , that 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 wh « n I refused to answer 1 ihe question he put to me the other day , it was from a strong impression that I could not , in answering a question , five a full and satisfactory explanation . I thought 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 ; I know that I

    spesk 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 t > those who may not be so well acquainted -with it , I must necessarily refer to some points w * ll knewii to such aa have made the subject their study . I shall now propose to adopt for the purpose of the collection of this tax the machinery , speaking generally , applied by that act bronght in by Lord Lansdowne , then Lord Henry Petty , in the year 1806 , under the administration of Lord Grenville and Lord Grey ; and a reference to that act will shotr any Honourable Gentlenian , who may wish to ascertain it with precision , the general mode which I propose to adopt for tha collection of this

    tax . The property tax was collected uud assessed now under the general regulation applicable to tee collection and raising of the assessed taxes , and the land-tax Those commissioners of the laud-tax will be empowered and required to appoint—speaking generally , from their own body , but they will not be limited in the selection to themselves—certain commissioners , to be called commissioners for general pni poses . Those commissioners for general purposes will have to select others , t » ba 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 iiot enter into the mode in which Bank stock , East India stuck , and stock in other public companies will be assessed ,

    but I may say generally that I shall adhere to the provisions of the old law . As fir as the interference of the Government is concerned , the 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 dedver at a certain time , blank forms , within the districts for which they act , with minute instructions how they are to be filled up . Every person will have to make an accurate return of the property derived from land , from the rente of houses , and from other property included in Schedule A ... '; - With respect to the profits derived from trade , the provisions of the act of 1806 I propose to retain , and the income

    will be returned on an average of the three yeara preceding ; but , of conrae , it -will be necessary to make special provision for those instances ' in which the trade shall not have been crrried on for three years which I need not now detail . The general pi inciple will be to estimate the profits on an average of the three years . With respect to the income derived from professions , they are to be calculated upon the profit of the preceding year . I really , Sir , believe that the chief difficulty will arise from the income in schedule D , the income derived from trades and professions —( hear , hear , 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 . PoulettSorcpe ' 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 sent to the assistant ^ commissioners , and that it should be accessible to the surveyor acting on the part of the Government 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 Bp , it is to be inspected by them , and it will be competent for them er for the surveyor acting on the part of the Government to make a surcharge on that assessment Then as the law stood in the year 1866 , an appeal against the surcharge could be mido to the head or the general body of commiBaloners , called

    Untitled Article

    the commissioners for general purposes . They will hear the appealand have the power of demanding precise information as to the nature of the . property .. I hope that I shall be able to retain that provision , because the policy of the law hitherto has been with respect to the assessed taxes , and it was the principle ^ h respect to the property tax not to make the collectioJ * depend upon the will of the Government , because ft WM thought more consistent with constitutional law to e «« . " 08 t the aniount to local parties , and that those who m ^ haw the confidence of their neighbours shall be emplo > : 4 fc » . this purpose . , I propose ; Sir , to leave the prbvifv ' of . ' the law in this respect ; untouched . Although" however , it is more consistent with forniei usage ti > ^ employ local parties in each ; .

    neighbourhood to collecv * "i e tax , yet : a great objection has been raisid to their » lv ting in appeal on the affairs of their immediate neighbOB ^ - I * has been peouliarty objected that it is inexpedieot to produce before their neighbours , or those who might » . * tand towards themselves in the relation of friends or o / y ^ sonal or political enemies , ^ these accounts , and divulging \ 9 tbemtheir true -flto ^ Tpr ppp ^ i'therofora ^ give an option to the parties . I propose thai . ; *? tax-office should appoint a certain number of persons to be named special commissioners , and I propose that thev special commissioners shall have all the powers of iI ?» P « appeals which the commissioners for general purposes possessed tinder the Act of 1806 . I propose that i * party shall have full power of going before the con />

    mittee of general purposes if they so pleased , but if the ; preferred it the appeal might be heard by the special commissioners under the controul of the Government , and appointed by the Tax-office , which commissioners will be sworn to eeerecy . 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 htcesaary to extend thi » option beyond thb « e who make returns from property Included in Schedule B . When , Sir , I am Btating this , of course I reserve to myself the right to alter it * There is , I fear , a disposition to blame the Government if they make any alteration in the proposals they submit to the Houwj—( no , no . ) I trust

    that with respect to minute matters , after seeing a variety of persons , the House will not make it a subject of reflection , if , having a groat subject to deal with , I may alter the details ; I am sure that in matters of principle there will be little for me to alter , but in matters of detail I reserve to myself the right of making use of any Information I may receive —( hear , hear , )—in order to form a satisfactory arrangemeat upon this subject , and full power of making any alteration which I may be satisfied is consistent with publics policy . Then , Sir , I hope to be able to include in the new »« t some . provisions ; which are not in ibv old act of 180 «; I hope to : be enabled , with respect to parties who haive been once in the returns , whether in respect , to : the income from trades on

    average of ihree years , or to the profit ? of professions for one year , to make an arrangement by which they may be able to compound for iheir assessment ( cheers . ) I ara sure that every endeavour ought to be made to gxtrd against evasion , since one great objection to tbo 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 H this lneome tax is to paso ; we ought to give every advantage to the honest man ., 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 net say that in all cases it ought to be obligatory

    on the oflke of stamps and taxes to admit a composition ; but when tbey 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 oth ^ r * make seme easy provision torenable the tax to be payable ones for ail . In making this statement , I Ho not bind myself to all the special provisions . I think that we may have recjurse to some things which may be a great improvement ^ without acting With any undue severity . The house , therefore , will see that there are two main provisions in this 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 disclosure of private affiiirs , I propose to give as an option of which ' the party may avail

    himself , to-go before the special commissibnera appointed by the government , sworn to secrecy , wha may hear all parties , and determine the appeal . And in the second place , I propose , if possible , that facilities shall be given foi compounding for the payment of the tax , that composition t » endure for the whole period of three years . I believe , sir , thiit I have now answered the question put to me by the right honourable gentleman . I de not apprehend that the present establishment of the stamps- and- tas »» will be sufficient for the additional duties I iropese on them , AH I say is , tbab every effort shall bo made , in the appointment of additional officers , that their general character shall be a sufficient guarantee fjr the integrity with which they shall perform their duties ,

    and every endeavour skall . be made to prevent » permanent increase or encumbrance upon the country of officers , who -I trust will be employed for a m « rely tentT porary purpose . There is only one other provision proposed by me on which ! ¦ wish to touch . / It > was included in one of the acts relating to the property tax , I think the aot ' . of 1806 . Many persons did object to payment to the collectors of the sums-due from them on account of the property tat ; it was said that although there was no inquiry aa to the ptopcity , it was still painful to some that aperson in the immediate neighbourhood should be privy to the payment froia which they might infer the return- that hod' been made of the amount of the property . X propose that a party ¦ wishing to maka a piyment may do so without giving nd ^ name

    into the Bank of England on aocaunt of the property tax—( laughter . ) That was a provision in tiie act of Lord Grenville , and I might refiet to that , I hope that as tha Branches of the Bank of England have-beaome numerous , that aa ths ramifications of the BauIc of England become mora extended in different parts of the country , parties- may have the advantage of making these payments , with infinitely greater eare than Hf the place of payment was con . fined to the princip » l office , ofi the Bank of Btagland in Iiondbn . A question , Sir , was put to me respecting terminable annuities , and I was asked whether I proponed any reduction in the rate of duty o » terminable anauitica as comptwed with incomes derived from stock . Now , I am . bound to say , that I do not intend

    to . make any such reduction —( hear , hear . ) The proposal which I make is a proposal for a tax oa the income of this country—( eheers )—and if I once begin to make a distinction with respect to different kinds of Income , it will be aboolotely necessary , that I should abandon the incoHie -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 I should be prepared to show that a remission ought to be made to a greater extent than many Honbuiable Mombers suppose . If an income tax be adopted , it oaght to act ttnlrormly upon all the incomes of the country— ( hear , heas . ) There ought to be no'discriminatioJi as to the source whence the income waa derived . Therefore , whatever inconvenience I may

    suffer from it in argument , I am bound not to admit the justice of an alteration of the bill with respect to terminable annuities . No euch distinction of this kind was piade by Mr . Pitt in the year 1798 , or by Lbrd Grenville in 1806 . lam aware that terminable annuities at that period had much more time to ran ; still I can see no diatiiictoa in that fact . There were certain Exchequer , annuities , then , in . a Position analogous to the terminable annuities now , and there wna no discrimination . But , sir , the proposition for which I contend ia , that there skall be an income tax of three per cent , and that from this tax there shall be no reduction . I now leave the question . The Noble Lord ( Lord John Russell ) intends—I rejoice at it / for I ani sure it will be for the advaiifcige of the

    oouhtry— 'to obtala the determination « f the Home—to let the decision be known as soon as is consistent with due deliberation . Qf course , the details of our financial measures , and the determination in whose hands the government 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 the Noble Lord—if they shall determine to lay a fixed duty on corn—if the House shall be induced to make a reduction of the duty upon foreign sugar , or to take the other measuTos which the Noble Lord may recommend —if Honourable Members believe that we can meet the difficulties of this country by the removal of taxes—^ the House must adopt th « policy of the Noble Lord , and reject that for which I contend . After maturely considering

    the subject , I am not prepared now , m the present position of slavery , with the prospects we now have of a 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 produce of foreign countries , » nd not being willing to propose that , lam nn willing to propose the reduction of the duty on sugar the produce of our own colonies . The more , Sir , I look at the subject , the more I am convinced that the best measure to which the House can reaort is a tax upon the income < f the country , rather than attempt to re-impose any . of the taxes npon excise and customs which have been repealed I believe , Sir , that the attempt to impose these taxes , especially if they are to be of a temporary nature , will do more to disturb the operation of capital employed In the manufactures aud industry of this country than if we call upon each man to contribute £ 3 out of every jgi oo to this tax . I entertain a atreng

    conviction that the great mass of the labouring classes of this country will consider the voluntary determination of Parliament to take upon themselyes , as they impose upon the country , a tax for the purpose of telieviug the burdens of industry , and that it will be generally hailed by all parties throughout the country as a strong proof that the upper classes are willing to bear their fau * share of taxation —( cheers );—for , although I admit that the tax does press in some mpeota with a Iditional severity , on account of the uncertain nature of the profits derived in an income arising in trades and professions , yet , when I consider that one of my main objects is to reduce the duty on the raw material used in manufHcturea , and by those means to afford the best chance of reviving com mere * , I do entertain a confident opinion that this tax will work for the special advantage of those connected with the trade and manufactures Of this country—[ pieerBJ . With icspeet to those

    Untitled Article

    who hold land , and with reference te those whose Income Is derived from professions , I have also the confldent expectation that the reduction in the cost of living will compensate for a great , part of the pecuniary burden I impose ; but even if I do not offer them that advantage , yet if by caiisenting to this burden , instead of throwing it npon the articles of consumption , I do cause it to be paid by every one equally—if I take from those who are disposed to agitate the public mind the me ; iri 8 of creating discontent and disunion—if I give them ttiat compensation only , I trust ; that-they will consider it ample . / 1 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 of onr commerci » l end our manufacturiDg industry-, ' and I trust that I shall have the satisfaction of contemplating 1 a people contented and united , 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 great commercial and financial difficulty , to tike upon themselves a full portion of the charges necessarily incurred to meet the exigencies of the country—( loud cheers ) . I ' ¦ .. • -.

    The question having been put by the ChaieMAN , Mr . LaboocheRE expressed great indignation at the imputations with which Sir K . Peel had begun his speech ; and complained tkat the Right Hon . Gentleman had held a language of exaggeration respecting bur present difficulties and contests , which mast have an injurious effect ; on the character of the country . Mr . jA bouchere then , went over the ground of the proposals mad ^^ 'a st summer , by tha late Government , especially with * . espect to sugar . He criticised the present tariff , in whicv ' 1 ho thought that considerable amounts of duty ,

    CQpmplainb d of by nobody , were wantonly thrown away . He protesUk ^ upon principle against an income tax , and cited the autt " ? ' ° f Adam Smith . He read a statement , showing , that in the last year of the former injBOmei iai , ttere jj * d beeu ho fewer than it . OOd snrchargea , of which 3 , 000 had been set aside on appeal . The cases set aside bespoke an injnstice on the part of the State ; the affih . iied cases evinced that a strong temptation to fraud ha d been extensively yielded to by the people . In both these effects the tax was most injurious .

    Lord WoR » LEY objet ted i that the measure was forced on wiUiout giving v ^ country time to judge of it He wished to know w \ " at revenue Sir R . Peel calculated upon obtaining ; from com ? . , Sir R . Peel aBawered , tha \ no calculation could be made beforehand on a point wh ' must depend on the harvest and other uncertain caua . ^ Mr . Hawes then moved an adjournment to Monday ,

    Monday , March ¦\ - * l * . - There was a short debate on tht committal of the Severn Nayigation B 4 Uj aud various questions were asked , one of them by Mr . gftiaw / which drew from Lord Eliot that tha Government intend to prop ose the annual grant to ; the National Boardlof Education * in Ireland , without any alteration ia the * rs > '¦ em . A preliminary conversation arose , befa * & the House went into a Committee of Ways aid Means . Mr . Fox Maule , oa behalf of the peoi ^ le of Scotland , appealed to Sir Robert PeeK on tbe propriety of giving time to consider the proposition a of the income tax . ' ' ... ' . ¦ :. ' " . ;¦ ¦ . '¦ '¦' . '¦¦ : - ; : . ' ¦ - ¦¦• . ¦ . ¦" , ' Mr . C . Wood , by a question , led to- a complaint from Sir R . Peel , as to . the state eJbuaiDesi in the House , especially with reference to the Con i Bill ; which was met by . /¦¦ , ¦' : "'¦¦

    Mr . CHARLES Buller , who informed him that he had the remedy in his owa- hands , b > postponin g the consideration of the income tax resolution , und going on with the Corn Bill . The conversation was clossd-by Lord Jmn Russell , who declared Wb' iaitenVion of taking the sense of the House on ike income : tax at every stage of the progress of the measure through the House . _ The House- then went into Committee , and the at 1-JDurned debate was opened by . : .. ' .. Mr . Hawm , whe , with some detail , pointed puV untried ' sources of revenue which would j 4 eld ample returns to make up the deficieney in bur finances—such as timber , sugar / corn , stamp duties ; and denounced the income tax as being calculated to corrapt the morals of the oornmuhity , by tempting : thenuinto perjury and proflSgacy . He would therefore give-the proposition his most determined opposition . .: ' .-. ' . ¦' ¦

    Alderman Tikjm rsoN vindicated the Goverutnend- for not including Coreign sugar in their new tariff ; and contended that , in the present exigencies of the state , an income tax was a legitimate Biurce of revenue .. But he hoped that , in carrying it into- operation , Groveriiinent would , ia its collection , deal with a coaSdiBg spirit , and pointed out to Sir Robert Peel how it would affect Government annuitant * Sir ^ WiLLiAMi Clay reminded' Sir Robert Peel st his remark , Whewiu opposition , that for a . Minister of the Crown to attempt to get Out of a diffiBulty by a . grant of the public money , was but a vulgar expedient He would not retort , that an attempt to

    get put ofto financial difficulty , by » . direct appeal to the pockets-of the people was a vulgar expedient , bu *; he would Bay ' thatitr displayed litte ingenuity . I > irreot tiixation-was the resource of barbaroaa people and barbarous times ; indirect taxation was the creation-cf more modem and' enlightened periods . A hope bad been expressed by Alderman Thompson , that the . twt would be colleGted in a generous-and confiding way . But it was idle to talk about the generosity of a tasgatherer , whose duty was to colled ? a tax , without reference to individuals . The iBcosie tax was , in flict , the priee to be paid for niaintaiaing poWerful monopolies .

    Sir Gborge Cibkk , looking to « ur prospects in ^ he East , was not sure but supplenieritaTy votes would be required to maintain and extend cur naval and military establiahments . How then were the same required / to be obtained ? Was it by taxiig articles cf consumption ? Government , though not disposed to encourage slavery by reducing the duty on fCreign sugar , expeated to be able hareafter to alter it , without i&jury , 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 itsalf , and expressing a hope bhat such modifications would be introduced as would greatly diminish the effeat of its inquisitorial character . ¦¦' ¦¦'' .

    Lord DAUiENY praised the style and clearnesB . of the Shanctal statement of Sin aobert Peel asbaing unriwlled since the days of Pitt . Hadi the Right Hon . Baronet taken into account the- distress of the country , and stated that he resorted to an Income T&xas a xBcre temporary expedient , on the road to a inore liberal policy , he wauld have- supported him But he proposed it in order to sustain monopolies opposed to tb » common sense of the age , and he should therefora oppose it . Mr . Charles Wood had supported Sir Robert Pbel , in 1835 , iu his opposition to the propositioh of his own friends , with respect to a property tax . But

    obaoxious as it was , he woa ' . d vote : for an insome -tax , if a necessity existed fc » its imposition . No such necessity existed . The old income tax ws 3 repealed at a time when the necessity for its continuance was for greater than the necessity for its imposition now . One of the argumenta in favour of an income tax was , that it would not fall on the working classes .. But they would . feel it in its driving capital abroad and dimi . niahing the fund for their employment . After commenting on the nnanoial propositions of the ( joyernment , he concluded by condemning the income tax -in the words of Mr . Fox , affirming that no neceaaity could sanction such an injustice . . ¦

    Mr . ScAUi , ii'XT supported an income tax , because it was required , was small in amount , and the country could bear it Mr . PoULK'j SCUOPE asked for a definition of the word iucorue . ; Sir RoBEitT Peel referred Mr . Screpe to the act of 1806 for full information . Mr . Scuope centinu ^ d his observations , and put various caaea for conbideration as to the manner in which income would be estimated under 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 , tho'igh 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 substitute for the income tix ( under the authority , of Sir James Graham , ) in a reduction of pensions , official Ealsaies , fee , with a tax on tu 8 transfer of real property . : : Sir GEOK . GE Grey animadverted on the silence of members on the ministerial benches , who shrank from the obloquy of supporting their votes by Wieir speeches . The deflciency in the revenue ought to be made up ; but was it to be made up by a tax which had been repealed in - 1 : 816 ; by the indignant feeling of the country , and

    which had been originally imposed when we were struggling for national exiBtenc : ? No essential change could be made in the machinery for collecting the tax . It would still be au inquisitorial and obnoxious impost , and when once inflicted , even for a temporary period there was ho security ' that it would not be perpetuated . No neceaaity had been shown few ' the tax ; and even the deficiency which was made the pretence for it , had been largely accumulated by the resittince of the meaaure of the late government . . ¦ Colonel SiBTHORP retorted on the Members of the late GoTernment . i that their conduct bad compelled the present Government to : tesort to this extreme ¦

    measure . . - ' ¦ :- ,, ¦¦ . - : - •¦; . . .. - : . . : \ v- \ ,. < - ^ . . ' - - ¦ ¦ Mr . Blewiit . moved the adjournment of the debate at half-past eleven ; and from , that hour tUl past one , the Bcene in the House was exciting . - : The motien for the adjournment was , on a division , resisted by 328 tofil , aeonaiderable number of the Opposition voting in the majority . But , on a second division , the numbers were 241 to 91 . V \ : Mr . Fox Madle and Mr . Duncombe both expressed their determined intention to resist a vote on the resolution affirming the income tax , by availing themselves of every maans whichthe forms of thei Houseallowed them ; and a considerable ^ number of Members tookpart in the discussion . ' ¦ ¦ v ,--. ; ¦ / '¦ ' " . ¦ . ¦; . : ¦ ¦ . v ;¦ - ¦ ¦ . ¦ :. ¦' ; , ¦¦¦ Atlast Six Robert Peel reluctantly yielded , and the debate was adjourned till Wednesday ;

    Untitled Article

    In Fbance 13 , 012 , 000 men tore beer j called out for | military Berriw from 1791 to . 1842 inoliieive .

    Untitled Article

    Increase of the ABMT . ^ -Besides the 20 th . 23 rtf 29 th , 7 l 3 t > i and 97 th Regiments , and the 2 d Ba'allioa Rifle Brigade , mentioned last week as ordered t » be an ? mented , vre haye now to report the ] Oth . 25 th 78 th , 84 th , 86 th , and 91 st . TbeJOth and 78 ^ S reported last week , ) and 29 ih , 84 th , and 86 th Rwri ! ment 3 , have also received orders to embark ^ for India ; and the 25 th Regiment proceeds from the Cape of Good Hope . The Abercrpmbie Robinson transport is expected to leavei peptford on the 22 nd instantfbr Cork , to conVey the 86 th JReeiment to the Cape of Gijod Hope ? but this corps ia nowr to proceed to India , together with the 29 ih , 78 th and

    » 4 th , trom ireiana ; eacn corps will complete 1000 men . No official informatioh has been received as yet , of the 58 th Regiment proceeding to India . Tha 78 th Regimeht will ba embarked in three divieiong of about 260 men eaxsh , with a due proportion of officers , as sooa as tonnage can be provided to convey them from Dublin to LiyerpooL The officer commanding each division wilt 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 mea will be allowed to embark with each regiment for India . —Naval and Military Gazttte *

    Untitled Article

    From the London Gazelle of Friday , March-: 1 B . ¦¦'¦ ' . ¦ .- " '¦ . - . - ' . ¦ -vbankrtjpis . : . : ; " .. ¦ : '¦ , : ¦ ¦ .. ¦ : ' ¦ ¦¦'"' WiUiani M ' Leod , Coleman-street buildings , metchant , to surrender March 24 , at eleven o ' clock , April 29 , at eleven , at the Bankrupts' Court . Solicitors , Messrs . Wilde and Co ., College-hill , Queen-street '; official assignee , Mr . Graham , Baaingnall-etreet William Bateman Byng , Old Windsor ; Berks , and Saflren Walden , Essex , engineer , March 30 , at two o ' clocfc , April 29 . at eleven , at the Bankrupts ' Court . Solieitor , Mr . Nield , Bond-courthouse , Walbrook ; official assigneej Mr . Johnson , Basinghall-street David Bidmead , Bread-street , CheapsideV ware housemah , April 2 , at half-past one o ' clock , April 22 , at eleven , at : the Bankrupts' Court , Solicitor , Mr . Jonea , Size-lane ; official assignee , Mr ; Edwards , Frederick ' s-place , Old Jewry .

    Robert MillSi Heywood , Laniashire , ironfouuder , April 5 , and 29 . at elevan o ' clocJr , at the Commlssioners ' -rooms , Bolton-le-moers . Solicitors , Measr ? . Johnson , Son , and Weatherall , Temple ; and Mr . Blair , Manchester . -. ¦ : '' / : ; : Wilmot Robert Bayntunj Bath , surgeon , March 29 , April 29 , at eleven o ' clock , at thebmce 6 f Mr ; Drake , Bath . ' Solicitors , " . ' Messrs . Rickards , and Walker , Lincoln ' e-inn-flelds ; and Mr . Drake , Bath . John Matthews , Ledbury , Herefordshire , builder , March 28 , April 29 , at twelve o ' clock , at the Feathers Inn , Ledbury ; Solicitors , Messrs . King and Son , Searjeants ' -inny Fleet-street \ Messrs . Ellis , Elliett , and Swann , Gloucester ; and Messrs . Heywood and Webb , Birmingham . .- * . * ,. -,

    ? William Barnes , Shinciiffe , and Qnarrington , Durham , fire brick mannfacturer , April 6 , and 29 , at twelve o ' clock , at the Newcastle Arms , Durham ; Solicitors , Messrs . Maynard and M rddleton , Durham . Frederick Augustus Wheeler , Knaingham , percussion cap manufacturer , March 29 , at twelve o ' clock , April 22 , at two * » t the Waterloo rooms , Birmingham ; Solicitors , r Mr . Chaplin , Gray ' s-inn-square ; and Mr . Harrisou , Birmingham . . 5 : John Wataon , Manchester , mualm- manufacturer , March 28 , April , 29 , at twelve o ' cloefc , at theCommiseionera" rooms , Manchester ; Solicitors , Messrs . Kay , Barlow , and Aston , Manchester-John Powell ^ Newcastle-under-Lyne , grocer , March 28 , April 29 , at twelTe o ' clock , at the Wheat Sheaf IUB , Stoke-upon-Trent ? Solicitors , Mr . Smith , Chaacery-lane ; and Mr . HaTding , Burslera .

    Thoaias Whyley Wrightand Gaorge Williaai Hyde , Ndttinahain , dyers , March 24 , April 2 JE , at twelve o ' clock , at the . Qaorge the Fourth Inn , Nottingham : Solicitors , Mr . Yallop , Fiiralval ' s inn Mesars . Firsons , Nottingham . ; * Thorma Clth ' t , Worcester , victualler , March 24 , April 29 ^ , at twelve o ' cloci , at the offices of Mr-Cresswell , We » cester ; Solicitors , Mr . I > ryden , Linooln ' a-inn-Fields ; Mt ^ Cresswell , Worcester . John Anderson and William Garrow , Liverpool , merchant ^ . March 26 , April . 29 , at one o ' clpok , at the Clawndon rooms , Liverpool ; Solicitors , Messrs . Adlington ,, Gregory , FauUaier , and Follett , Bedfordrow ; and Messrs . Duncan and RadcUffe , LiveipeeL

    : PARTNERSHIPSjSISSOLVED . Freer anSaltiler , Liverpool , wine : merchante * Ainsworth and Lees , Oldhani , Sancashire , coal minera , J and J- Mills and J SchbSeld , Ashton-under- 'Kne , Lancashire , cotton waste dealers . J and J Eouston , Manchester , engineers . Gelder , Sykes , and Co ., Leeds , coal raerchauts . Gresham and Carding ,, liverpool , pawnbrokers . ,

    Untitled Article

    From the Gazette of Tuesday , llarck 22 i ¦ ; . ¦ ' * BANKRUJars . ¦;" ¦ * ¦ ¦ ' . - '¦ James Thornton , builder , Leicester , to surreader April 4 , and May 3 , at twelver , at the Castle p ^ Leicester . Solicitors , Mr . Lawton , Leicester ; and ) Mr . Taylor , John-Btreet , Bedford-row , " London . James Warren , merchant , Bristol , April 8 y arid May 3 , at two , at the Commercial-rooms , Bristol . Solicitors , Messrs . White and Syre , Bedford-rowy London ; Mr . Bevan , Bristol . ¦ Amon Buckley , grocer , IfewtonMeor , Cheater , April 1 , and May 3 , at two , at the Commissionersrooms , Manchester . Solicitors , Messrs . Clark , and Medcalf , Lincoln ' s Inn-field »; Mr . Higginbofctom , Ashton-under-Line . Thomas Charnley , jun ., innkeeper , Preston , April 13 , and May a , at eleven , at the Town Hall , Preston . Solicitors , Mr > . Easterby , Preston ; Mr . Sharp , Staple Inn , London . " ' "; -: •¦' .- ¦ ¦ - ¦ ¦''¦ V .

    Thomas Little , tobacco manufacturer , Kingstonupon-Hull , April 2 , and May 2 ^ tt one , at the George Inn , kingston-upon-HulL Solicitors , Messre .. Tenhey and SidebotVjm , Kingston-upon-HuH . Francis Sandars , and Charles Sandars , com merchants , Derby , March 28 , and May 3 , at eleven , at the Royal Hotel , Derby . Solicitors , Messrs , Adlingten , Gregory , Faulkner , and FoJMt , Bedford-row i London ; Mr . Moss , 3 > erbyp ' . ¦ ¦ , ^ ¦ ¦ Joseph Woodhead , cattle dealer , Duckaaantown , Derbyshire , April 1 , and . May 3 , at twelve , at the Town HaU , Sheffield . Solicitors , Mr . Gpttingham , Chesterfield ; Messrs .- Few , Hamilton , and Eew , Henrietta- streat , Covent Garden . JobnLocklpy , painter and glazier , Bilston ^ Staffordshire , April 13 , and May s . at eleven , at the Swan Hotel , Wolverhampton . Solicitors , Messrs . Clarke and Medcalf , Lincoln ' s Lin Fields , London . ^ Mr . Teece , Shrewsbary . v ¦; . ' ; ¦ ' ' ¦ ' ; ; '¦ . . " ,: / : ' \ - ~ \ . r- ' - : \ ¦ . '¦' .-. - ¦ ¦;

    James Gale , seni , and James Galb , juh ., ropemakers , Shadwell , Aprii 5 , and May 3 , at eleven , at the Court of Bankruptcy . Solicitors , MesMS . Oliversbn , Denby . and Lavie ; Frederick ' s-place , Old Jewry . Mr . Gibson , Basinghall-straet , official assignee ; . William Cannabee ^ book seller , Camberwell , March 29 , at twe , and May 3 ' , at twelve , at the Court of Bankruptcy . Solicitor , Mr . Fraser , BorniVal's Inn . Joseph Barlow , iTOnmonKer , Lichfiflld , Aprils , and May 3 , at eleyeu , at tJie Old Ctowa Inn , Lichfleld . Solicitors , Mir . Bigg , Southampton Buildings , Chan , cery-lane , London ; Mr . Dyptt , tichfleld ; Messrs . Heywood and Braniley . Sheffield .

    John William ^ Neyill , Manchester , warehouseman , Bread-street , Cbeapside , April 1 , at one , aud May % at eleven , at the Court of Bankruptcy . Solicitor , Me . Heald , Austin-friars ; Mr . Whitmore , Basingbilistreet , efficial assignee . ' . '¦' : John Webb , tailor , Birmingham , April 2 , and May 3 , at eleven , at the Watwtlpo-roonis , Birmingham ; Solicitors , Messrs . Crowder and Maynard , Mansion House-place , London ; Messrs . Ingleby , Wragge , and Cope , Birmingham . Joseph H ay man Arnold and William Henry Wpollatt , 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 , George-Blreet , Mansion House ; Mr . Edwards , Prederick ' aplace , Old Jewry , official assignee .

    Edward John King , manufacturer ol ° artificial teeth , Oxford , March 31 , and May 3 , at eleven , at the Three Cups Jnn , Oxford . Solicitor , Mr . Appleby , Aldermanbury , London ; Mr . Thomp » 0 Bi Oxford . .. ' - . ; .. r-- ; ; : ' '¦ ¦ .-. ¦ : ; - ; - y--y ¦' ' : ' , V - ¦ . ' ¦ ¦" ¦ . ¦ •" . ¦ ' :. ' John East , carpenter , Kingathorpe , Northamptoiishire , April 2 , at nine , and May 3 , at eleven , at the Peacock Inn , Northampton . Solicitors , Mr . Weller , King ' s-road , Bedford-row , London ; Messrs .: Cox and ; Corser , Daventry and Nottingham . Edward Steele , grecer , Manchester , April 5 , at one , and May 3 ; at two , at the Commissionera ' . rooms , Manchester . ; Solicitors ,- Messrs . Norris , Allen , and Simpson , BartletVs-Buildlngs , Btolborn , London ; asd Mr . Norris , Marsden-street , Manchester .

    Richard Brownlow , ailk dresser , Whit ^ strMt , Finsbury , London , April 2 , at half-past eleve ^ and May 3 , at eleven , at the . Coaifc of Binkruptcy . Solicitors , Messis . Lawrence and Blenkarne , Backlfl *' bury ; Mr . Groom , Abchuroh-lahe , Lomhwd-sti *' -i official assignee . V . '¦ ¦ •"¦ ¦ . ¦ ¦; . ¦ -: ¦ -. . . /¦ . ' !• ' ¦ ¦ ¦' ¦ " -. y . " " ¦ ' JfefFery ^ Daniel Gorely , toyman , Bristol , April 8 , » & May 3 , at one , at the Commercial-rooms , Brlito ' ; Solidtors , Mr . Bridges , Bristol ; Mesari White »» Eyre , Bedford-row , London . ¦ : William Morris , general shopkeeper , St . C Iears ' Carmarthenshire , April 1 , at oae , and May 3 / ^ eleven , at the Commercial-WKj » , BristoL Solicitor Messrs . Jones and BJKsland . Crosby-roaare , Lod ^ > Mr . PetersBristoL ;

    , , Richard Bill , Japanner , Birmingham , April 1 . » oleven , and M ^ . y 3 , at two , at the Waterloo-ro 01118 ' Birmingham . Solicitors , Messrs . Newtpn and En **' Soutb , squar e , Gray ' s inn , London ; Mr . Biker , » anon-stre ^ , Birmingbam . : ' a - Thoir ^ a Walker , brewer , Monk Wearmouth SHo »» Durtr aln , April 1 . at twelve , and May 3 , at t * B . Ho ' .-aer ' . Hotel , Darharo . SolicltoH , Mr . Mos 9 , 9 * * VrfQ » , London ; Mr . Brown , gurjderlandY

    3hm|Jmat ^Arltamnrt*

    3 Hm | jmaT ^ arltamnrt *

    Wattititipte, 5rc.

    Wattititipte , 5 rc .

    Untitled Article

    6 ' THE N O B T H 1 R If S TA , Ry , : : : -: . ¦ :. . ; .,.: ' , ;/ : "'; ^ :- > :::: ^ d ^ - \ - --i .- ;> . A ^^ :. ;;^^ - V ^^ vX :: »¦ " ""¦ ' ... --. . . ¦ ¦ - ¦ ¦ .. - . '¦ - - ¦ ' , ' , ' ¦ ¦¦¦ . ' . - . ' ¦ - 1 ¦ ¦ ¦ ¦ ¦ - . - - - i- ' - " ¦ - ¦ ' ' ¦ '" ' w" » ' ' ' ¦' : ' " ' —— . '¦ _ ,- 4 ^ - - . - _ ¦ _ ,

• 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-ncseproduct591/page/6/