ROMAN CATHOLIC LAND-TAX BILL. (Hansard, 18 April 1828)

The Attorney-general
observed, that there was no proof that the Roman Catholic suffered by the law as it now stood. Before he could admit that, he must see it proved that the Catholic was assessed higher than his Protestant neighbour.

§ Mr. G. Bankes
observed, that the remark of his learned friend came at a very late period of the bill, and it was one which he did not expect from him, seeing that he had before assented to the principle of 1570 the measure. It was true that complaints had been made by Protestants, as well as Catholics, of unequal assessments of the Land-tax. Those complaints were made, in the time of sir Robert Walpole, who had described the tax as being, in many instances, heavy and intolerable, and had added, that more country gentlemen were ruined by it than by any other similar means. Mr. Pitt, when he brought forward his perpetual Land-Tax bill, admitted the inequalities of the rate; but said that the exigencies of the state did not admit of its diminution. The inequality that subsisted, between Protestants in many cases, rendered it difficult for Catholics to show they had been oppressively rated. Much, he thought, depended upon ascertaining the fact, whether the assessments had been made subsequent or previous to the reign of William and Mary. He was inclined to the opinion, that they were made subsequently to that period, and on that ground he argued for their alteration; for if then made, they must have been manifestly made unequally, as regarded the Roman Catholics. If the assessments were made prior to the reign of William 3rd, it might appear unreasonable now to expect their modification or reduction. Government, though not disposed to go the length indicated in the present bill, might be willing to give the Roman Catholics the same degree of relief as it afforded them in 1794; but with that, which was a very inadequate species of relief, they could hardly be expected to be satisfied. The relief of 1794 was founded on the statute of Anne; and, considering the difference that had taken place in the value of money and land in the interval that had elapsed since that period, it could not be considered in the light of relief at the present day. It would be better for the parties to go on as at present, than to be put off with an inefficient remedy.

The Solicitor-general
said, that if the subject had been agitated earlier, he was convinced the bill would never have proceeded so far as it had done. No man could be more averse to imposing taxes upon Catholics heavier than upon Protestants; but he would maintain, that with respect to the Land-tax, they laboured under a very slight grievance. In 1794, relief was given to Catholics doubly assessed, and it was continued to them by the bill of 1798, which made the Land-tax perpetual. It was to be supposed that 1571 all Catholics who felt themselves aggrieved, had availed themselves of the remedy afforded by law. If there were any who had not done so, he should have no objection to their being relieved But the hon. member wished to assume as a principle, that because the Catholics were doubly taxed in the reign of king William, they were to be doubly taxed now; and that half their present assessment being taken off, they would then be on a par with the Protestants. He denied the accuracy of this proposition, and should object to any bill founded upon it. The returns showed that the Catholics were but very little aggrieved, and that the hon. gentleman's views were erroneous.

§ Mr. G. Bankes
said, he could not, consistently with the instructions of those whose wishes he expressed, accede to the proposition made by the learned member. He would rather hope that, on some future day, the government would have a better opportunity of turning their attention to the subject, and would be satisfied that what he asked for was founded in reason and justice. He did not think, therefore, that he should at present press the matter further. He would, however, consult his friends, and, in the meantime, move that the bill be engrossed, and read a third time on Monday se'nnight.