Mr. Alexanderbrought up the report of the committee of ways and means. The several resolutions with respect to the new taxes were read, and when the clerk came to that relating to the proposed tax upon auctions.
§ Lord Henry Pettyrose, and after admitting that the other taxes proposed, were as unobjectionable as under the circumstances could be well expected, animadverted on the tax just referred to as likely to bear with peculiar hardship upon a very distressed part of the people, and therefore irreconcileable with the principle which the right hon. the chancellor of the exchequer had himself laid down on a former evening. The noble lord pressed upon the consideration of the house, that auctions were already subject to a tax of from 10 to 12 per cent. and that small traders, who generally disposed of their goods in that way, and distressed persons who were often obliged to have recourse to it, would be much affected by the proposed addition. He recommended an exemption in favour of such persons, on the same principle on which an exemption was granted under the property and other taxes.
The Chancellor of the Exchequersaid, that he should not at present enter into a discussion of the merits of this proposition. He should only observe, that, if the noble lord's argument were adopted, it would be impossible to bring forward a tax that should be received; for no tax, however generally good, could be free from some particular objections. The objections, however, stated by the noble lord were not applicable to the general principle of this tax.—Upon the resolution being read relating to the tax on cider And perry,
Mr. Bastardstated, that, according to information which he had received this day, cider was, in consequence of an alteration made by the excise in the course of the last year, raised from the nominal duty of 20s, to 24s. per hogshead. With the proposed addition, therefore, it would be subject to 36s. per hogshead. He hoped, however, that the new duty would not attach to the stock on hand. If it should be so proposed, he declared his intention to oppose it.—The resolution was agreed to, as were the others, and bills ordered accordingly.