HC Deb 22 March 1805 vol 4 cc87-90
The Chancellor of the Exchequer

having moved the order of the day for the House to resolve itself into a Committee of Ways and Means the Secretary at War in the Chair, spoke as follows:—Sir, it is now my duty to sub- mit to the Committee those taxes by which I propose to supply the deficiency of the Ways and Means for defraying the charge for interest on the loan, in consequence of the decision of the House in rejecting the tax upon Horses used in Husbandry, and the alteration which has taken place in the tax upon Salt, with regard to the export of that article. The estimate of the produce of that part of the tax on Salt was little short of 65,000l. and the tax on Horses employed in Husbandry was estimated at 340,000l. making together a sum of 405,000l. for which it is necessary to substitute other taxes. Feeling myself called upon to do so with as little delay as possible, it must be, obvious to the Committee, that it is not easy without sufficient time being allowed, to resort to a source of taxation founded on a distinct plan consistent with the means of providing for the deficiency, without material augmentation to the public burthens. The proposal I have to make will consist of more numerous taxes, to a small extent each, over certain articles of the Customs, and some of the Excise. I shall begin with those of the Excise. The principal article is that of Glass, on which I propose an addition of 50 per cent. to the existing duties. The duties at present paid are on the cwt. 11. 12s. 8d. for plate glass, 8s. 2d. on what is called Streadwinter's glass, and 4s. 8d. on crown glass. The additional duties I expect will produce 80,000l.—The next article is that of Bricks and Tiles. The present duty on bricks and tiles is five shillings a thousand, which will produce 37,000l. This is an article on which there is an allowance made for bricks and tiles used for sheds and erections for the purpose of farming and husbandry, and consequently the pressure of the additional tax will be the less felt. The next article is an augmentation of the duty on Auctions.—6d. in additon to the present duty on the sale of Estates, and 10d. on the sale of goods. The augmentation is 1-6th part of the present duties on the first, and 1-5th of the present duties on the second: the produce I estimate at 31,000l. The next article is Coffee. It will be recollected that when the duty was last advanced Upon Tea, there was not a proportionate tax imposed on Coffee. It does not occur to me that there is any reason which applies to one of these articles, as an object of taxation, that does not equally apply to the other, except that, with respect to tea, it is an article of distinct consumption by the lower orders of the people, while cof- fee is exclusively confined to the higher—the additional tax I shall produce is 6d. per 1b. 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 proportion 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 me an Gold and Silver Wire: I propose to double the present duties. The produce will be about 5000l. 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 2½ 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 202,400l. and those of the Excise 207,000l. making together the sum of 409,400l. The sum I want is 405,000l. So that the Committee will see that what have taken will be more than sufficient. 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.

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