§ On the order of the day for committing this bill,
§ Mr. Curteisobjected to the mode which the bill recognised, of taking the valuation of land for the purpose of the tax.
§ Mr. G. Bankesentered into a lengthened explanation of the clauses of the bill. He pointed out the inequality of the assessment of the Land-tax, as it existed at present in England, both as regarded the Catholic and Protestant land-owners. It had been formed, as it then stood, in the reign of William 3rd. and had continued down to near the end of the reign of George 3rd. in the same disproportion. Another grievance under which the Catholics especially laboured, was the necessity of being compelled to prove the payment of the four shillings in the pound upon a rack-rent, before any relief could be sought in the court of Exchequer; and every succeeding year the evil had increased. The object of the bill was, not to place the Catholics in a better situation than the Protestants, with respect to the Land-tax, nor to throw on Protestants, that portion of the burthen from which the Catholics were to be relieved.
Mr. Fergussonsaid, that some objections which he had to part of the bill having been removed, he now gave it his hearty support.
The Attorney-generalsaid, he had no objection to the principle of the bill, but thought the relief ought not to be extended to Roman Catholics who had purchased the estates of Protestants, nor to Protestants who had purchased those of Roman Catholics; for they bought them subject to those payments.
§ The House then went into the committee.