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fee is exclusively confined to the higher, I shall only trouble the Committee with mov. the additional tax I shall produce is 6d. per ing the Resolution.-The Resolution was ?b. which will produce 28,000l. The next agreed to, the House resumed, and the Rearticles fall within the description of those port was ordered to be received on Monday, of luxurious consumption; they are articles (LEGACY Duty Bill.) - Sir Henry which hiiherto have not borne their fair Mildmay said, the tax under this bill imposshare of taxation-1 mcan Cider and Perry, ed upon legacies to children, could be conwhich certainly have not been taxed in pro- sidered in its operation only as a tax upon portion with other commodities. Let it, landed property. If a man had 40001. anhowever, be understood, that I mean the nual rent from his land, with a numerous tax only to apply to cider and perry made family to support, a very smail part of it for sale, and not to extend to those places would be apportioned to the younger chilwhere it is the usual drink of the people, dren in the will of the parent, and those who and is made by the consumer. I propose were protected during the life of the father, an additional tax of 10s. per hogshead. 1 under the patrimonial mansion, when they estimate it will produce 15,000). There is were driven into poverty by the awful event another article which I shall propose to the to which he had adverted, were to be renCommittee, because the same principle ap- dered subject to this new imposition. Esplies to it, as an object of taxation, which timating their fortune at 4000l. their inapplies to some of the articles I have named come could not exceed 2001. and besides the - mean the article of Vinegar. The pro. Income Tax to be deducted from this small duce of the additional tax is 11,0001.- pittance, they must make a further sacrifice There is only one other article, the con- the first year of 401. Another objection to sumption of which is a matter of choice and the tax was, that instead of tending to disluxury, I mean Gold and Silver Wire: I courage celibacy, it imposed a tax upon popropose to double the present duties. The pulation, and the more numerous the proproduce will be about 50001. I trust the geny, the weightier the burthen. The Committee will be of opinion, that these house had lately shewn the influence of its additional taxes may be levied without any humanity towards mules and cart-horses, he very great pressure upon, or inconvenience hoped it would

not be less indulgent towards to the public. The whole amount of their the children of the state. The tax, in every produce will be 207,0001.-With regard to point of view, was unjust and impolitic, and the Duties of Custom, the first articles on he should propose ani amendment, in order which I propose an addition, are Slates and that younger children might be relieved from Stones carried coastway3. · It must be evi- the pressure of this imposition. dent to the Committee, that if a tax is laid The Speaker informed the hon. member ón Bricks and Tiles, it is necessary that a that no amendment could be proposed till corresponding one should be imposed on after the house had agreed to the third read. those articles which may be substituted for ing of the bill. them. ` I propose an additional duty of 20 Lord George Cavendish observed, that it per cent. on Slate and Stones. The sum I would operate as a check on persons giving estimate this tax at is 4,4001. There are away property, and though there were none only a few other articles on which I shall that reprobated more than he did the pracpropose a duty of 10 per cent. The prin- tice of giving away property to the prejucipal are, Iron, Barilla, and Turpentine. dice of those to whom it properly belonged, On these articles, from the information I yet there were instances when such legacies have obtained froin persons conversant with were highly proper and necessary to the the trade, I think I am justified in taking discharge of the duties of humanity and gracredit for '22,000.; on all other goods, titude. His lordship appealed to the expe

, wares, and merchandizes imported, I shall rience of the mercantile part of the house. propose an addition of 24 per cent. be. There were many foreigners in this country sond the existing duties: the produce I who had either made fortunes by their long estimate at 176,0001. The whole amount industry, or inherited them from the industry of the produce of the Additional Duties on of their fathers, and whose long industry Customs will be 202,4001. and those of the here, and the habits they had acquired, had Excise 207,0001. making together the sum detached them from any relations on the of 409,4001.' The sum I want is 405,0001. continent. These would very naturally so that the Committee will see that what leave their property to the friends they had I have taken will be more than sufficient. formed in this country; and it was hard, he 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 postpon- The Chancellor of the Exchequer adverted ing the third reading, that they might have with great precision to the different argufarther time to give the subject due conside- ments that had been urged against the bill ; ration.

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, | partial view of the subject. Much had been in resisting this tax, he did him an essential said of its falling heavy on the younger service. He had formerly read a book, en- children of a family, but when gentlemen titled, “ Private Vices, Public Benefits," and used this language they seemed to forget that the aclvantages of general intoxication were the tax was very trifling in itself—not more insisted on in that work as a great source of than one for a hundred. Suppose a father national revenue. The waste and profu- should wish to leave to a younger child a sion of a general election were likewise con- legacy of 50001. it would be easy for him to tended for as conducive to the public in- add 501. to this sum for the payment of the terests, by enlarging the income of the tax, and so in proportion with any other state. It was on some such principles alone, sum, taking the addition from what would that the present tax could be justified. The have otherwise belonged to the eldest, so incquality of the tax was another objection. that in this case the younger branches of the It was peculiarly directed against the ill-fa family are completely exempted, and the voured, and against the ancient maiden, tax comes from a quarter that is best able to against the diseased, the lame, and the bear it. An hon. gentleman had supposed, blind. These were more properly objects that in order to evade the tax a father might of pity, than of taxation. If the tax were be induced to leave the provision of ihe to be imposed, the two first years of the in- vounger part of his family to the generosity come ot it ought to be laid out in hospitals of the oldest, but of the two alternatives he and nunneries, that the objects of it might thought the one he had just mentioned the be permitted to starve decently. He had most likely to be adopted. It had been ob

. said, the tax might be eluded. " It does not iected also to the measure, that it affected extend to Irish property; and a father, by the provision made for a family at the death investing his money in the Irish funds, would of the father, while any settlement made avoid it. Again, fathers seeing the conse during his life was exempted. The object quence of this tax, would leave the fortunes of the measure was certainly not to affect of their younger children to the duty, fide- transactions, though the propriety of such lity, and honour of the eldest, who would a measure might open a wide field for disprovide for his brethren according to the cussion, but transactions were in many inwishes of his deceased parent. Further, stances taxed ad valoren. It was urged the father might in his dying hour dispose of that it would fall hcavy on the landed part his property to his children by gift, and ex- of the community, as it might be necessary clude them from his will. He hoped the loften to dispose of the legacy, in order to





be able to pay the tax; but a landed pro- of a decline; this was not only truie in the prietor might always find some savings from abstract, but contirmed by the experience of which he could annex to the legacy the sum ages, and the history of those countries which necessary to pay the duty. The monied fell to rise no more. But if he objected to man in this respect, could be at no loss, and the bill on this ground, he was still more even suppose the landed man had not the averse to it in a political view. In a mixed means of leaving the ready money for the government, like this, the credit of an herepurpose he had mentioned, the 501. he still ditary aristocracy could only be kept up by supposes the legacy at the value of 5,0001. great possessions and extensive influence. could be raised by insurance at not more These possessions and this influence were than 30s. or 40s. a year, according to the both attacked by the bill, which, for the first age of the person insuring. On the whole time, attached io legacies of land, as well as the right honourable gentleman did not to personal property. Such taxes had ever think that the objections that had been been condemned by the wisest political ecostated, ought to make any impression on the nomists. They had always been considered house, to the prejudice of the bill. 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 Bot, 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 iender- even at a very disadvantageons price. But ness of fathers, and argued that they would the right honourable gentleman had further leave the legacies to younger children frec contended, that a sinall adulitional sum wonld 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 noť the right hothe words of the chancellor of the exche- nourable gentleman propose the tax in this goer, that the operation of the fax 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, ection which had great weight in his mind. · would have the effect of a positive duty on It was contrary to every principle of justice the land throughout the kingdom. He beg- to place those on a worse footing, who de. ged to remind the right honourable gentle rived their rights from nature, than those man, that taxes of this description had been which arose out of positive appointment, always censured by those who had written The honourable member then replied to the and thought most upon subjects of this kind; defence of the right honourable gentleman, it should not be forgotten that they ascribed grounded on the smallness of the imposition. ibe itaposing of then to evident symptoms He said, with inuch artifice the principle of





this tax had been enforced upon the house, , Srish Promissory Notes, and Sugar Bounties and the intention seemed evidently to be, Drawback Bills, were read a second time; to carry its operation much farther, so that and the committees thereon negatived. neither the monied, nor the landed interest, The various bills before the house were forcould be able to ascertain what new sacri- warded in their respective stages. Among fices would be required under the pretence these, the Exchequer Bins bill

, the Sugar of supplying the demands of the state. Duties Drawback, the Spirits Warehousing,

Dr. Laurence asked, whether those sums the Irish Stamp Duties bill, Postage Rates, which were to be distributed among the Excise Duties, Malt Tax, Custom Duties, next of kin, when there was a will, should and Expiring Laws bills, were severally read not be liable to the tax, as well as legacies a third time and passed. The order for mentioned in the will?

summoning their lordships, for taking into The Chancellor of the Exchequer replied, consideration the 26th and 155th standing that that would be a subject for future con- orders, with a reference to suspending the sideration.

same, as far as related to the two last menThe question was then put on the motion, tioned bills, being read; lord Walsingham that the bill be read a third time, which was addressed a few words to their lordships on carried in the affirmative.

the occasion. He expressed his unwillingSir H. Mildmury then proposed an amend- ness to come forward in such instances, save ment, that all the clauses in the bill directly where the necessity of the case justified a affecting legacies to younger children should casual suspension of any of their Lordship's be left out On this a division took place; standing orders; such a proceeding was, he for the original motion 164–Against it 72 conceived, necessarily called for in the

pre- Majority for the bill 92.

sent instance; he should therefore move, [Pancras Poor Bılı.)-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 aci, 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 sufti- 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 counseí, 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 coun- ing the accounts between England and Irescl, against the said bilí

, upon their petition, and were difficult and complicated, and if they think fit.-Adjourned.

might probably take up much time. He repeated however his hope that a similar in

stance of suspending their standing orders, HOUSE OF LORDS.

for want of sufficient time to go through a Saturdny, March 23.

bill in its ordinary stages, would not again [MINUTES.]-Counsel were farther heard occur.---The question being put, and the relative to the Scots Appeal, Rocheid r. special suspension ordered: the Irish Sugar Kinlock, bart. viz. Mr. Clark in continua- Bounties Drawback, and Promissory Notes tion, and at great length, on behalf of the bills, were, on the motion of lord Walsingrespondent. The farther consideration of ham, accordingly forth with read a third time the case was adjourned till Monday:--The land passed. --Adjourned.

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support, and defend, to the utmost of

" their power, the succession to the crown Monday, March 25.

“ 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 tenounce and abjure the notice he had given, be was about to“ obedience and allegiance unto any other offer to their Lordships a petition from person claiming or pretending a riglit 10 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, and“ 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 uuchristian copy:

" and impious principle—that no faith is The humble Petition of the Roman Catho-" to be kept with Heretics--that it is no ar

lics 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- realın ;-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 bis“ 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 taey 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 scrúpulous 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 tirey bind " any sin wliatsoever, 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 al- '" guilt, and to atone to God, so far from tempts whatsoever that shall be made“ obtaining thereby any remission of bis against bis person, crown or dignity ; to “ sin, incurs the additional guilt of viola* do their utmost endeavours to disclose“ ting a sacrament; and,” by the saine * and make known to bis majesty and his solemn obligation, they are bound and " heirs all treasons and traitorous conspi- firmly pledged to defend, to the utinost "racies which

may be formed against hims of their power, the settlement and ar" or them; and faithfully to maintain,“ rangement of property in their country VOL. IV.


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