§ Sir Samuel Whalleypresented a Petition from the inhabitants of Marylebone, agreed to at a public meeting, over which a noble Lord presided in his capacity of Churchwarden, praying for the Repeal of the Assessed-taxes. He could not let such an important petition be thrown into the box under the Table, without saying a few words upon the subject, even though the House might be tired of hearing so much upon that subject. The injustice of the House and Window-taxes, had been already so clearly and so repeatedly shown, that he would say but little on the matter. He would only observe, that that injustice could not be more forcibly illustrated, than by the fact, that Marylebone parish paid more to these taxes in a year, than a dozen counties. But there was another view—a moral view—in which the matter might be put, which would effectually 265 bind the House to the Repeal of those taxes. When the Reform Bill was under discussion in the House, much had been said in regard to the prevention of bribery—and he believed, that the House was sincere in desiring to prevent it; but had they not even in that bill given the greatest facilities to it, by withholding the franchise from every person till these taxes were paid? Though not one of his constituents had ever insulted him, by asking him to pay these taxes, in order that he might have his vote, yet he must consider it a great incentive to bribery. The petition was signed only by persons who attended the meeting, and were members of the vestry; but he trusted that the House, on that account, would not draw the conclusion that, on the subject of the petition, the parish were not unanimous. He had previously presented a similar Petition, signed by upwards of six thousand persons, and he felt no hesitation in saying, if the present petition had been carried from house to house, that there would not have been six persons who would not have signed it. He was perfectly aware, how ineffectual an advocate he was on the present question; but he felt it to be his duty not to allow the petition to be presented sub silentio. He trusted the House would bear in mind, that the people had been grievously disappointed upon the subject, as they confidently expected, from what fell from the noble Lord, (the Chancellor of the Exchequer) in the last Session, that the obnoxious taxes would have been repealed; and it was not, therefore, to be wondered at that the people had taken steps which he, for one, felt extremely sorry for.
§ Mr. Briscoe, in rising to support the prayer of the petition, observed, that he did so the more readily, because he trusted he should remove an impression which appeared to have existed at the meeting from which the Petition emanated, that he was unfriendly to the Repeal of the House and Window tax. On the contrary, he begged leave, in the most pointed and effectual manner, to impress upon Lord Al-thorp the wisdom and policy of abolishing such obnoxious imposts. The grievous inequality of the House-tax he believed no Gentleman in that House was inclined to deny. If there were those who would do so, he would beg to remind them, that there were two whole counties in which the highest rate of assessment to the house- 266 duty did not exceed 20l. or 30l.; and there were no less than 15 counties, including that of Durham, which was so pre-eminent for the magnificence of its palaces and castles, in which the maximum did not exceed 100l.; while there was scarcely a single tradesman in the Metropolis so low-rated as twenty pounds; but great numbers in which the maximum of 100l. in the counties to which he had referred was greatly exceeded. He thought that the inhabitants of the Metropolis had very just grounds for presenting the petition for the removal of such obnoxious imposts as the House and Window taxes; and, he believed, that by a reduction of the public expenditure, taking into consideration the flourishing state of the revenue, and the improvements which he thought might be fairly anticipated in other parts of it, the House would be fully justified in repealing those taxes. He had every hope that if the noble Lord, (Lord Althorp) would comply with the prayer of the petition, that it would confer very great relief, and be received with very great satisfaction by the country. Not only did he (Mr. Briscoe) sympathise with the sufferings of the petitioners, but also the great body of his constituents were equally interested, and anxious for the immediate repeal of those taxes. When he remembered the very long period during which the petitioners had borne the heavy burthen of these taxes with so much patience and forbearance, he conceived that they were justly entitled to relief from a professedly reforming Administration, and a Reformed Parliament.
§ Dr. Lushingtonsaid, that he had been requested by the very respectable body of petitioners who had attended the meeting to appear in his place in that House, to give the petition that support to which he conceived it entitled. He had never entertained a doubt of the expediency of repealing those taxes, and, he might almost add, of the necessity of proceeding to the speedy adoption of that measure. The numerous constituency which he (Dr. Lushington) represented were, of all others of his Majesty's subjects, those who suffered most under the pressure of the taxes called the House and Window taxes. They consisted of a very numerous class of persons, by far the larger portion earning their subsistence by their own industry, in trade and commercial pursuits. The inhabitants of the Tower Hamlets derived no 267 benefit from the large expenditure of the aristocracy in the metropolis—they were entirely dependent on the trade and commerce of the port of London. In comparison with the incomes they derived from their labour, those taxes pressed on them with infinitely greater severity than on any other class of his Majesty's subjects. He knew many instances where persons were assessed for both House and Window taxes, whose weekly earnings did not exceed 9s.; and he did conceive that it was utterly impracticable to adopt any modification by which they could be made to bear equitably upon all classes of the people. Nothing but the entire and complete repeal of these taxes would answer the just expectation of the petitioners and the country at large. With respect to the Window-tax and its mischievous consequences, he would say that, in principle, it was infinitely more objectionable than the House-tax. The consequence of that tax was neither more nor less than this, that it allowed to the rich the benefit and advantages of enjoying that which was most conducive to good health—pure air—while it prevented those from enjoying them at home who could not go abroad to seek them, who had not the means of enjoying it otherwise. No person could entertain a stronger opinion of the propriety of repealing those taxes, or of the necessity of urging it with greater energy than himself, and he hoped the House would permit him to say a few words on the part he had taken in the proceedings upon this subject during the past Session. He was compelled to vote, not against the repeal of those taxes, but in support of a Motion which left it doubtful, if that Motion had not been carried, whether they would not have been subjected to a Property-tax, with an Income-tax annexed to it. It was not because he wavered or had entertained a doubt that these taxes should be repealed, but because he conceived that by voting otherwise he should run the risk of encountering a greater evil without being able to obtain that relief for his constituents which they sought. It had been said, that, at the meeting at which the hon. Member for Marylebone attended, there had been a gross misrepresentation of the conduct and motives of other Members. He was quite satisfied of this, that no person who attended that meeting, much less any hon. Member of that House, would condescend, for the purpose of ob- 268 taining the applause of the persons assembled there, to misrepresent the motives of others. In pursuing the course he did last year, he did so, conceiving it to be his duty, under the most painful circumstances. He acknowledged, as he always had done, that he set a great value upon the applause and approbation of those who, although not counted among the higher-classes, are capable of forming a correct estimate of the proceedings of that House. He had their good at heart, their opinion he valued, but, above all, he valued it in the present instance, from a conviction that the means adopted by them were most likely to effect the object in view. With respect to a deficiency of the revenue, he differed from the hon. Member who preceded him. He should deplore a deficiency, as being likely to shake the confidence of the nation in the public engagements, and as being likely to increase the difficulties under which they at present laboured. Because, looking at the foreign relations of England, and the position which she should bear towards them, he (Dr. Lushington) should not like that any suspicion should be entertained that England was not rich or honest enough to maintain all her engagements. No man was more anxious to see all just and reasonable retrenchments practised. They could not forget that a great experiment was at present making respecting the abolition of slavery in the West Indies. He had entire confidence in the success of that measure. It would, in the first place, save the expense of troops in these colonies, and, in the second place, that which was more valuable—the loss of life which had been profusely squandered in those colonies, wherever they were unable or unwilling to protect themselves. He looked forward to that period as soon as those colonies should have completed the change which they were now undergoing, and then he would most willingly vote for a reduction in our military establishments. There was another subject most painful to him—he alluded to the present state and condition of Ireland. Would to God he so understood the condition of that country as to be able to devise measures for the preservation of its tranquillity, without the necessity of enforcing it by the presence of a large military force! He hoped, however, that would be done, and then again there would be an opportunity to reduce the number of troops, which would be in- 269 finitely creditable, not only to the revenue, but to the character of this country. He would not trespass further than by stating, that he cordially concurred in the petition, and to speak openly and candidly, he would vote for the reduction of the House and Window taxes whenever that question came simply before the House; but, if ever he should be placed in the same painful situation as he was last year, when there was a possibility that he would, by a contrary course to that which he then adopted, be doing a greater mischief—when, on the proposition to take off the Malt-tax, and substitute a Property-tax, the right hon. Baronet, the member for Tamworth (Sir R. Peel) declared that he would never consent to a Property-tax, without an Income-tax being appended to it,—then, and then only, he should, however painful to himself, feel bound to act again as he had before acted.
Colonel Evanswould reserve his observations until the question came in a formal shape before the House. The hon. member for Marylebone had truly stated, that the existence of those taxes, and making their payments necessary to the retention of the elective franchise, had a tendency to produce corruption amongst voters. The House had had many instances brought before it, showing that that was the consequence; and many Members had been applied to to pay the taxes of electors to enable them to vote. It was true, that that part of the Metropolis from whence the petition came derived great advantage over other parts of the country, from the resisidence of the aristocracy; but it was also true, that the Metropolis bore a much larger share of taxation than any other part or district of the country. In local and direct taxes it paid as much as three millions; and Mr. Marshall, who published some tables under the authority of this House, had, in a note at the foot of one of them, observed upon the extraordinary irregularity which governed the imposition of those taxes. It appeared that the city of Westminster alone, with a population of only 200,000, was assessed to the House and Window taxes to a greater amount than Scotland with a population of 2,500,000; and it could not be denied, that the property in Scotland was ten times greater than that in Westminster. That partiality towards the aristocracy of that city, and towards the property of Scotland, could not, by possibility, be car- 270 ried on without gross perjury; and he thought, although the Government did net deny that there was great inequality, they were liable to severe reprobation for allowing such proceedings to go on. With regard to the hon. and learned Member opposite (Dr. Lushington), it was to be regretted that his vote and conduct had been misrepresented, for very few Members of the House had rendered a more noble and generous assistance to obtain reform. But the hon. and learned Member's apprehensions with regard to a defalcation in the revenue were certainly fallacious. It was well known that this Government could go into the market at any time and raise ten or twelve millions without any difficulty; so that any trifling' defalcation could be easily supplied, proving to foreign states, not the poverty, but the great resources of the country. As to the expense of the troops in the West Indies, he thought the force kept up there and in Ireland much too large. The inhabitants of Jamaica ought to provide a sufficiently armed military for their own protection; and, as to Ireland, he should like to know how the Government could justify their conduct in maintaining a larger military force there than their predecessors did under a very different line of policy. There was another point which he must not lose sight of. The metropolis was declining in its resources. The system of living-among the aristocracy was more economical, and the establishment of clubs at the west end of the town—institutions which, by the way, he approved of—had tended much to lessen the expenditure of the aristocracy, and, therefore, to diminish the resources of tradesmen and shopkeepers. With respect to the symptoms of opposition to the payment of these taxes which had manifested itself rather strongly, he believed that, in many cases, it arose from utter inability to pay, and not from a spirit of opposition to the Government itself. Very severe consequences arose to those persons who were compelled to get together small sums of money at a given period; and when the tax-gather did levy, the consequences were literally ruinous; to raise the sum of 5l., for instance, the loss of the family was very often not less than 20l.
§ Mr. Sinclairwould not follow the hon. and gallant Member through all the topics of his eloquent but somewhat discursive speech: but he would be glad to know on 271 what authority the hon. Member had stated, that certain Returns from Scotland could only be procured through perjury? This he could not believe, unless it were substantiated by positive proof. With respect to the grievances of the metropolis, he cordially felt for them, and had not rested satisfied with a barren sympathy, having voted on all occasions for the Repeal of the House and Window tax—a course which he still intended to pursue. The gallant Officer had alluded to one source of the lamentable decay observable in the prosperity of the respectable tradesmen and shopkeepers of London, and which was unfortunately not less perceptible in other towns and cities throughout the kingdom. He ageeed with the gallant Member, that the habits of the aristocracy and gentry were more economical than formerly, and that the great increase of clubs had very much diminished their expenditure, and tended to render their habits less domestic. But perhaps the chief source of that distress, which unhappily pervaded the middling classes in great towns, and which created general and just dissatisfaction, was, that such multitudes of those who derive their large income from their landed possessions in Great Britain and Ireland, or from the national treasury, are from year to year lavishing those resources on the manufacturers and artizans of other countries, which it was their duty to employ in the support and encouragement of domestic industry. If gentlemen were to ask, as he had often done when entering a shop, "Well, how is trade going on?" The answer would often be, "Oh, Sir, very badly indeed; what with local taxes, and public burthens, and low profits, and little demand, we find it almost impossible to make the two ends meet. It's a wonder, Sir, that any of us keep out of the Gazette. Our great people, Sir, are very different from those of other countries. We don't find the nobility and gentry flocking in shoals from France, Germany, Russia, and Italy, and taking up their residence in London, Dublin, Edinburgh, or Bath, purchasing British manufactures, and promoting the welfare of our mechanics. But as for many of our wealthy families, nothing English is good enough for them. Many of them screw all they can out of their tenants, or secure large salaries out of the public purse, and then hurry in such numbers to Paris, Rome, or other 272 places, that the people there can't account for such influx of wealthy emigrants from this country without supposing that they are flying from an impending revolution. There they not only lay out large sums in the luxuries consumed from day to day, but bring back such a stock of foreign, articles as may last them till they emigrate again; besides straining every nerve to teach foreign habits, and inculcate foreign maxims in their children." He could not be surprised that such selfish and anti-national conduct should excite feelings of disgust and alienation in the minds of the middle classes, on whose welfare and contentment, he felt persuaded, that the existence of our institutions must mainly depend.
Mr. Ruthvenconsidered that the present subject was one of the most important brought under consideration during the Session. He would consent to abolish a tax that fell so heavily on the industrious and poorer portion as the one alluded to did. With regard to the substitute for this source of income to the revenue, he supposed that a Property-tax was the dernier resort to the Government, but he (Mr. Ruthven) could not vote for a Property-tax with an Income-tax at the same time. If the reduction were to be made in any such fertile source of revenue as the present tax, the best mode of meeting the deficiency would be, by a corresponding reduction of great establishments. The public faith should be supported; and the Exchequer stood now in the situation of a bank, which must cither enter into a composition, or suffer bankruptcy. The great expences which at present oppressed the country should be diminished; an equitable arrangement of the public debt should be made, if possible; and in the now precarious state of the financial department, he did not see how it was to be done, unless by lowering the rate of interest paid on it. Such would be, perhaps, the safest mode of adjusting the desirable compromise.
§ Petition to lie on the Table.