§ Lord Henry Pettymoved a resolution, "That an allowance, not exceeding 4l. per cent. per annum, be granted to every person having more than two children born in lawful wedlock, and bonâfide maintained at the expence of such person, out of the duties charged by an act of the 43d year of his present majesty, for repealing the several duties under the management of the commissioners for the affairs of taxes, and granting new duties in lieu thereof, and by an act of the 45th year of his present majesty, for granting certain duties on horses, for each of such children above two, in case the total amount of such persons' assessment or assessments for a year under the said Acts, after all appeals thereon shall have been heard and determined, shall be under 401."
§ Mr. Huskissonwished to know whether this was meant as a permanent exemption, or only as an alleviation of the hardships of the Property tax. In either case, however, he thought it liable to considerable objections. If the deduction was allowed in this case, the principle should go a great deal farther, and be in fairness allowed in other taxes. The Stamp Duties were very considerable on persons, for instance, engaged in chancery proceedings, where the expence of the suit was greatly increased by the price and the number of stamps that would be necessary. He did not see how the exemption could be brought to operate with equality in any case: and if extended generally, must be a great drawback on the amount of the taxes. Besides, a man who had a large family of children, must be compelled by that very circumstance, to have a larger house, and pay more to the Assessed taxes; and to equalize the system, would require a particular law for every particular family. A man also, on account of having the number of working horses, windows, or other things necessary to his trade, and having also a large family, might be obliged to pay more than 401. to the Assessed taxes, and therefore the additional 10l. per cent. into the bargain; but if from other circumstances his Assessed taxes should be only 39l. he would pay nothing to this duty; though he would be saddled with the whole, if his taxes amounted to one shilling above 40l.
§ Lord Henry Pettyreplied, that as to the general inconvenience of taxes, if it was applied to individual cases, it would be impossible. to agree about any one of them. The object of the measure was not to afford a general, but a partial relief, and the inconvenience complained of would be much greater, if the principle had been introduced into the Property tax. As to whether it should be made perpetual or not, that must be matter for future consideration, and, dependent on the circumstances of the times, and was a subject on which he would not pledge himself, and could not tie up the discretion of parliament. The principle and object of the measure was, that when a man kept a large house, not for luxury, but from the necessities of his family, he should be exempted.
§ Mr. Huskissondid not think that there was any difficulty applicable to the same principle in the Property tax, which would not apply to this.
§ Lord H. Pettyobserved, that if there 580 was to be any limitation at all, it must begin somewhere.
§ Mr. Wilberforcethought it no more than fair and just, that persons who were obliged to pay more to the Assessed taxes on account of the largeness of their families, should have an allowance made to them upon that account.
§ Mr. Huskissonwished to know how much these exemptions would take from the produce of the tax?
§ Lord H. Pettyreplied, that he supposed they might take about 2O0,000l.—The resolution was then agreed to, and the report ordered to be received to-morrow.