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I shall only trouble the Committee with moving the Resolution.-The Resolution was agreed to, the House resumed, and the Report was ordered to be received on Monday. [LEGACY DUTY BILL. Sir Henry Mildmay said, the tax under this bill impos ed upon legacies to children, could be con

landed property. If a man had 4000l. annual rent from his land, with a numerous family to support, a very smail part of it would be apportioned to the younger children in the will of the parent, and those who were protected during the life of the father, under the patrimonial mansion, when they were driven into poverty by the awful event to which he had adverted, were to be rendered subject to this new imposition. Estimating their fortune at 4000l. their income could not exceed 2001. and besides the Income Tax to be deducted from this small pittance, they must make a further sacrifice the first year of 401. Another objection to the tax was, that instead of tending to discourage celibacy, it imposed a tax upon population, and the more numerous the progeny, the weightier the burthen. The house had lately shewn the influence of its humanity towards mules and cart-horses, he hoped it would not be less indulgent towards the children of the state. The tax, in every point of view, was unjust and impolitic, and he should propose an amendment, in order that younger children might be relieved from the pressure of this imposition.

fee is exclusively confined to the higherthe additional tax I shall produce is 6d. per lb. which will produce 28,000l. The next articles fall within the description of those of luxurious consumption; they are articles which hitherto have not borne their fair share of taxation-I mean Cider and Perry, which certainly have not been taxed in pro-sidered in its operation only as a tax upon portion with other commodities. Let it, however, be understood, that I mean the tax only to apply to cider and perry made for sale, and not to extend to those places where it is the usual drink of the people, and is made by the consumer. I propose an additional tax of 10s. per hogshead. I estimate it will produce 15,000l.-There is another article which I shall propose to the Committee, because the same principle applies to it, as an object of taxation, which applies to some of the articles I have named I mean the article of Vinegar. The produce of the additional tax is 11,000l. There is only one other article, the consumption of which is a matter of choice and luxury, I mean Gold and Silver Wire: I propose to double the present duties. The produce will be about 50001. I trust the Committee will be of opinion, that these additional taxes may be levied without any very great pressure upon, or inconvenience to the Public. The whole amount of their produce will be 207,000l.—With regard to the Duties of Custom, the first articles on which I propose an addition, are Slates and Stones carried coastways. It must be evident to the Committee, that if a tax is laid on Bricks and Tiles, it is necessary that a corresponding one should be imposed on those articles which may be substituted for them. I propose an additional duty of 20 per cent. on Slate and Stones. The sum I estimate this tax at is 4,400l. There are only a few other articles on which I shall propose a duty of 10 per cent. The principal are, Iron, Barilla, and Turpentine. On these articles, from the information I have obtained from persons conversant with the trade, I think I am justified in taking credit for 22,000.; on all other goods, wares, and merchandizes imported, I shall propose an addition of 2 per cent. beyond the existing duties: the produce I estimate at 176,000l. The whole amount of the produce of the Additional Duties on Customs will be 202,4001. and those of the Excise 207,000l. making together the sum of 409,4001. The sum I want is 405,000l. so that the Committee will see that what I have taken will be more than sufficient.

The Speaker informed the hon. member that no amendment could be proposed till after the house had agreed to the third reading of the bill.

Lord George Cavendish observed, that it would operate as a check on persons giving away property, and though there were none that reprobated more than he did the prac tice of giving away property to the prejudice of those to whom it properly belonged, yet there were instances when such legacies were highly proper and necessary to the discharge of the duties of humanity and gratitude. His lordship appealed to the experience of the mercantile part of the house. There were many foreigners in this country who had either made fortunes by their long industry, or inherited them from the industry of their fathers, and whose long industry here, and the habits they had acquired, had detached them from any relations on the continent. These would very naturally leave their property to the friends they had formed in this country; and it was hard, he

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thought, to lay such a tax on this expression | right hon. gentleman would not persevere of friendship. The question had not been in a tax directly opposed to every principle sufficiently canvassed. He concluded, there- of state policy, justice, and humanity. fore, by urging the propriety of postponing the third reading, that they might have farther time to give the subject due conside-ments that had been urged against the bill; ration.

The Chancellor of the Exchequer adverted with great precision to the different argu

but our limits will not allow us to follow him Mr. Spencer Stanhope said, he had as large a at great length. As the house had already family to maintain as almost any gentleman decided on the general principle of the bill, in that house, with the exception of the hon. he did not think it necessary to go into it at baronet (sir Henry Mildmay,) yet he should so much length as otherwise he should have oppose the tax, from pure and disinterested felt it his duty.-The noble lord opposite, motives. On every principle of taxation, (lord G. Cavendish) had objected to the to which he had attended, he should object clause relating to such legacies as were left that the younger children should be taxed, to absolute strangers; but surely no part of and that the elder should go free, who were the bill could be considered less obnoxious best able to answer the public demand. It than that. In this case the advantage was was, however, some satisfaction to him to unexpected, and it was natural to suppose discover, that there were various ways of that persons under this impression would avoiding this imposition; and he could as- part, without much reluctance, with such a sure the hon. gent. that he should not pay portion of it as the tax required, and at any one farthing to the tax, from the duty he rate their claims to it must be considered felt to provide for his family. He would much less strong than in other cases it would say nothing of the distress of the times, of be. The attack which had been made on the calamities during war, of the aggravated direct legacies, he conceived to have pro. system of taxation; he did not wish to op-ceeded from misapprehension, or a very pose the minister, but he flattered himself, in resisting this tax, he did him an essential service. He had formerly read a book, entitled, "Private Vices, Public Benefits," and the advantages of general intoxication were insisted on in that work as a great source of national revenue. The waste and profusion of a general election were likewise contended for as conducive to the public interests, by enlarging the income of the state. It was on some such principles alone, that the present tax could be justified. The incquality of the tax was another objection. It was peculiarly directed against the ill-favoured, and against the ancient maiden, against the diseased, the lame, and the blind. These were more properly objects of pity, than of taxation. If the tax were to be imposed, the two first years of the income of it ought to be laid out in hospitals and nunneries, that the objects of it might be permitted to starve decently. He had said, the tax might be eluded. It does not extend to Irish property; and a father, by investing his money in the Irish funds, would avoid it. Again, fathers seeing the consequence of this tax, would leave the fortunes of their younger children to the duty, fidelity, and honour of the eldest, who would a measure might open a wide field for dis provide for his brethren according to the wishes of his deceased parent. Further, the father might in his dying hour dispose of his property to his children by gift, and exclude them from his will. He hoped the

partial view of the subject. Much had been said of its falling heavy on the younger children of a family, but when gentlemen used this language they seemed to forget that the tax was very trifling in itself—not more than one for a hundred. Suppose a father should wish to leave to a younger child a legacy of 50001. it would be easy for him to add 50l. to this sum for the payment of the tax, and so in proportion with any other sum, taking the addition from what would have otherwise belonged to the eldest, so that in this case the younger branches of the family are completely exempted, and the tax comes from a quarter that is best able to bear it. An hon. gentleman had supposed, that in order to evade the tax a father might be induced to leave the provision of the younger part of his family to the generosity of the oldest, but of the two alternatives he thought the one he had just mentioned the most likely to be adopted. It had been objected also to the measure, that it affected the provision made for a family at the death of the father, while any settlement made during his life was exempted. The object of the measure was certainly not to affect transactions, though the propriety of such

cussion, but transactions were in many instances taxed ad valorem. It was urged that it would fall heavy on the landed part of the community, as it might be necessary often to dispose of the legacy, in order to

be able to pay the tax; but a landed proprietor might always find some savings from which he could annex to the legacy the sum necessary to pay the duty. The monied man in this respect, could be at no loss, and even suppose the landed man had not the means of leaving the ready money for the purpose he had mentioned, the 501. he still supposes the legacy at the value of 5,0001. could be raised by insurance at not more than 30s. or 40s. a year, according to the age of the person insuring. On the whole the right honourable gentleman did not think that the objections that had been stated, ought to make any impression on the house, to the prejudice of the bill.

of a decline; this was not only true in the abstract, but confirmed by the experience of ages, and the history of those countries which fell to rise no more. But if he objected to the bill on this ground, he was still more averse to it in a political view. In a mixed government, like this, the credit of an hereditary aristocracy could only be kept up by great possessions and extensive influence. These possessions and this influence were both attacked by the bill, which, for the first time, attached to legacies of land, as well as to personal property. Such taxes had ever been condemned by the wisest political economists. They had always been considered as evidences, when resorted to, of a decli Mr. Grey observed, that if he was dis- ning state. He hoped and trusted that such posed to enter at large into the bill before was not yet the situation of this country; but the house, the speech of the right honour- it was impossible for any considerate man to able gentleman furnished him argument see such taxes introduced without a considerenough to prove the injustice of the tax. able degree of anxiety. The tax was one The general heir of landed property was ex- of the most glaring inequality. It was inempt from its operation, whilst personal pro- deed a direct tax on misfortune, and calcuperty was subject to it. He did not disap- lated to aggravate affliction. Every fresh prove of the exemption, but he must say, death called forth its operation; and it was that a direct tax on capital (as this was) impossible to say how often or to what would necessarily discourage that enterpri- | amount it might be paid. The right hosing spirit in commerce which was so essen- nourable gentleman's argument, therefore, tial to its extension. He considered the of the smallness of the sum to be paid, was tax also objectionable in a mixed monarchy altogether nugatory. He fully entered into like ours, in which the Aristocracy consti- all that had been said about the hardships to tuted one of the branches; but this must be which it would subject a younger brother. sustained by property, for without it there The right honourable gentleman had said, would be little importance attached to rank. that if their portion was in land they would But, said the right honourable gentleman, not be called on to pay. This was mere (Mr. Pitt) landed property is not chargeable evasion; for every one knew that small diwith this duty; he agreed that it was not visions of land were not nearly so valuable, chargeable in words; but was it not so in and therefore the younger brothers would substance? The right honourable gentle-have a strong temptation to sell their shares, man referred to the prudence and tender-even at a very disadvantageous price. But ness of fathers, and argued that they would the right honourable gentleman had further leave the legacies to younger children free contended, that a sinall additional sum would from this tax. If they did so, how was it to cover the tax, and remove the difficulty be done? By charging the amount of this complained of. What was this but in other tax on the legacies granted, to the estate of words to say, that the land was to pay the the eldest son. Thus it was evident from tax, and if so, why did not the right hothe words of the chancellor of the exche-nourable gentleman propose the tax in this quer, that the operation of the tax would be direct form? He strongly condemned the eventually on landed property. He con- bill, as establishing a monstrous difference tended, therefore, that the house ought to between. heirs by settlement, and heirs by pause and reflect seriously before it acceded birth and consanguinity. This was an obto a measure, which, by indirect wording,jection which had great weight in his mind. · would have the effect of a positive duty on the land throughout the kingdom. He begged to remind the right honourable gentleman, that taxes of this description had been always censured by those who had written and thought most upon subjects of this kind; it should not be forgotten that they ascribed the imposing of them to evident symptoms

It was contrary to every principle of justice to place those on a worse footing, who derived their rights from nature, than those which arose out of positive appointment.. The honourable member then replied to the defence of the right honourable gentleman, grounded on the smallness of the imposition. He said, with much artifice the principle of

this tax had been enforced upon the house,, and the intention seemed evidently to be, to carry its operation much farther, so that neither the monied, nor the landed interest, could be able to ascertain what new sacrifices would be required under the pretence of supplying the demands of the state.

Dr. Laurence asked, whether those sums which were to be distributed among the next of kin, when there was a will, should not be liable to the tax, as well as legacies

mentioned in the will?

The Chancellor of the Exchequer replied, that that would be a subject for future consideration.

Irish Promissory Notes, and Sugar Bounties Drawback Bills, were read a second time, and the committees thereon negatived. The various bills before the house were forwarded in their respective stages. Among these, the Exchequer Bills bill, the Sugar Duties Drawback, the Spirits Warehousing, the Irish Stamp Duties bill, Postage Rates, Excise Duties, Malt Tax, Custom Duties, and Expiring Laws bills, were severally read a third time and passed.-The order for summoning their lordships, for taking into consideration the 26th and 155th standing orders, with a reference to suspending the same, as far as related to the two last mentioned bills, being read; lord Walsingham addressed a few words to their lordships on the occasion. He expressed his unwilling

The question was then put on the motion, that the bill be read a third time, which was carried in the affirmative. Sir H. Mildmay then proposed an amend-ness to come forward in such instances, save ment, that all the clauses in the bill directly affecting legacies to younger children should be left out. On this a division took place; for the original motion 164-Against it 72 -Majority for the bill 92.

where the necessity of the case justified a casual suspension of any of their Lordship's standing orders; such a proceeding was, he conceived, necessarily called for in the present instance; he should therefore move, PANCRAS POOR BILL.]-A petition of that the said standing orders be suspended, several of the directors of the poor of the as far as related to the bills in question. parish of St. Pancras, in the county of Mid-The Lord Chancellor quitted the wooldlesex, appointed in and by virtue of an act, sack, not for the purpose of opposing the made in the last session of parliament, was motion; for that, he thought, was called for presented to the house, and read; taking by the particular circumstances of the prenotice of the bill for repealing the said act, sent case, and he was aware of the importand for making other provisions in lieu there- ance of the bills in question to the revenues; of; and setting forth, that the petitioners but, in discharge of the duty he owed their conceive the said act is adequate to every lordships, to endeavour to impress on their purpose of parochial regulation and building minds the general necessity of scrupulously a work-house, and the powers thereof suffi- adhering to their standing orders, on which ciently extensive; and that the present bill so much of the dignity and correctness of has originated with only a few of the direc- their lordships' proceedings depended. On tors, unknown to the major part of such di- that ground, he had therefore to express his rectors and the parish at large; and the earnest hope that no similar occasion would same contains powers and provisions which, again occur where it might become necesif passed into a law, will in many respects sary to suspend the standing order of the be highly prejudicial to the interests of the house. Sufficient time ought to be given petitioners; and therefore praying, that they for the due consideration of bills in that may be heard, by themselves or counsel, house; and he regretted that two or three against the said bill passing into a law." Or- instances had occurred this session in which dered to lie upon the table, until the said bill the standing orders had been suspended. be read a second time; and that the petiti-He was aware that the calculations respectoners be then heard, by themselves or counsel, against the said bill, upon their petition, if they think fit.-Adjourned.

HOUSE OF LORDS.

Saturday, March 23. [MINUTES.]-Counsel were farther heard relative to the Scots Appeal, Rocheid v. Kinlock, bart. viz. Mr. Clark in continuation, and at great length, on behalf of the respondent. The farther consideration of the case was adjourned till Monday.—The

ing the accounts between England and Ireland were difficult and complicated, and might probably take up much time. He. repeated however his hope that a similar instance of suspending their standing orders, for want of sufficient time to go through a bill in its ordinary stages, would not again occur.-The question being put, and the special suspension ordered: the Irish Sugar Bounties Drawback, and Promissory Notes bills, were, on the motion of lord Walsing. ham, accordingly forthwith read a third time and passed.—Adjourned.

HOUSE OF LORDS.

Monday, March 25.

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support, and defend, to the utmost of "their power, the succession to the crown "in his majesty's family against any per[ROMAN CATHOLIC PETITION.] Lord" son or persons whatsoever."-"That, by Grenville rose, and said, that agreeably to "those oaths, they fenounce and abjure the notice he had given, he was about to" obedience and allegiance unto any other offer to their Lordships a petition from person claiming or pretending a right to certain of his Majesiy's subjects in Ireland," the crown of this realm; that they reprofessing the Roman Catholic religion. "ject and detest, as unchristian and imHe now held the Petition in his hand, aud" pious, to believe that it is lawful in any in the first place desired that it might be" ways to injure any person or persons read. The Clerk then read the Petition," whatsoever under pretence of their of which the following is an authentic" being heretics; and also that unchristian copy. "and impious principle-that no faith is The humble Petition of the Roman Catho-" to be kept with Heretics-that it is no arlics of Ireland, whose names are here- "ticle of their faith-and that they reunto subscribed, on behalf of themselves "nounce, reject, and abjure, the opinion, and of others his majesty's subjects pro- "that princes excommunicated by the fessing the Roman Catholic Religion, pope and council, or by any authority "SHEWETH-That your petitioners are "whatsoever, may be deposed or mursteadfastly attached to the person, family, "dered by their subjects, or by any other and government, of their most gracious person whatsoever;-that they do not sovereign; that they are impressed with" believe that the pope of Rome, or any sentiments of affectionate gratitude for the other foreign prince, prelate, state, or benign laws which have been enacted for" potentate, hath, or ought to have, any meliorating their condition during his pa-" temporal or civil jurisdiction, power, ternal reign; and they contemplate, with" superiority, or pre-eminence within this rational and decided predilection, the ad-" realm;-that they firmly believe, that mirable principles of the British constitu-"no act in itself unjust, immoral, or tion. "wicked, can ever be justified or excused "Your Petitioners most humbly state, by or under pretence or colour that it that they have, solemnly and publicly," was done for the good of the church, or taken the oaths by law prescribed to his" in obedience to any ecclesiastical power majesty's Roman Catholic subjects, as "whatsoever; and that it is not an artitests of political and moral principles; and" cle of the catholic faith, neither are they they confidently appeal to the sufferings" thereby required to believe or profess, which they have long endured, and the" that the pope is infallible, or that they sacrifices which they still make rather than" are bound to any order, in its own naviolate their consciences (by taking oaths" ture immoral, although the pope or of a religious or spiritual import contrary any ecclesiastical power should issue or to their belief), as decisive proofs of their" direct such order; but that, on the conprofound and scrupulous reverence for" trary, they hold, that it would be sinful the sacred obligation of an oath. "in them to pay any respect or obedience "Your Petitioners beg leave to repre- "thereto-that they do not believe that sent-that by those awful tests they bind " any sin whatsoever, committed by them, themselves, in the presence of the All-" can be forgiven at the mere will of any seeing Deity, whom all classes of Chris-" pope or of any priest, or of any person or tians adore," to be faithful and bear true" persons whatsoever, but that any per"allegiance to their most gracious sove- son who receives absolution, without a "reign lord King George the Third, and" sincere sorrow for such sin, and a firm "him to defend to the utmost of their" and sincere resolution to avoid future "power against all conspiracies and at-"guilt, and to atone to God, so far from "tempts whatsoever that shall be made obtaining thereby any remission of his "against his person, crown or dignity; to" sin, incurs the additional guilt of viola "do their utmost endeavours to disclose" ting a sacrament; and," by the same “and make known to his majesty and his solemn obligation," they are bound and "heirs all treasons and traitorous conspi- "firmly pledged to defend, to the utmost "racies which may be formed against him" of their power, the settlement and aror them; and faithfully to maintain," rangement of property in their country VOL. IV.

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