HC Deb 07 April 1830 vol 23 cc1429-32

On the Chancellor of the Exchequer moving that this Bill be read a third time,

Mr. Bright

said, that as a misapprehension had got abroad respecting what had been said last night by the Chancellor of the Exchequer, he would take that opportunity to ask the right hon. Gentleman whether he meant to bring in a bill this Session for the consolidation of the laws relating to the Assessed Taxes.

The Chancellor of the Excheqeur

said, that it was not his intention to bring in such a bill this Session. The consolidation of the Stamp Acts, which was the consolidation of 152 Acts of Parliament, had been attended with so much labour, that he could not venture to involve himself in a work of similar labour during the present Session. Some progress had been made in the consolidation to which the hon. and learned Gentleman alluded, which would be of use in a future Session of Parliament.

Mr. Hume

thought that the excuse just made by the Chancellor of the Exchequer, for not bringing forward a bill for the consolidation of the laws relating to the Assessed Taxes was but a very bad one. If the right hon. Gentleman himself had not time for such labour, his right hon. friend near him (Mr. Herries), who had not introduced any bill this Session, was not equally occupied, and might find time for introducing such a measure.

Mr. Herries

hoped that he was never backward in taking his due share of ministerial labour. At the same time be thought that the House would hardly deem it necessary to have the consolidation of the Stamp Acts, and of the Acts relative to the Assessed Taxes before it at one and the same time. It was not a question of urgent necessity; although desirable, it was not so much so as to make the House submit to the inconvenience of hurrying it forward when there was so much other business before it.

Mr. Bright

had heard the answer of the Chancellor of the Exchequer with much pain, as a great many cases of oppression had taken place under the existing laws. Perhaps the right hon. Gentleman would allow the subject to be referred to a committee, in order that it might examine whether any and what alterations could be made in the present Acts; for sure he was, that an interpretation had been put upon some of them which was never intended by their framers,

Mr. Hume

was happy to hear that the right hon. President of the Board of Trade was not reluctant to take his share in this labour. He thought that some consolidation of these laws were necessary, because there were as many cases reversed as confirmed in the appeals made to the judges against the interpretation put upon them by the magistrates in the country. It was a toss up whether the magistrates were right or wrong. It was a libel on the body of 600 gentlemen to say that they were not able to take more than one idea into their consideration at a time. Surely they were able to consider in one Session the consolidation of the Stamp Acts, and of the laws relating to the Assessed Taxes.

Mr. George Dawson

said, that if the hon. member for Aberdeen would only wait till their re-assembling after the recess, he would then see that his right hon. friend the President of the Board of Trade had six bills to introduce, though he had not as yet introduced one bill in the course of the present Session.

Mr. Robinson

trusted that the consolidation of the Assessed Taxes Acts would be rendered unnecessary by a total repeal of those taxes in the next Session. They were most unjust and unequal in their operation, and it would therefore be a been to the people to repeal them. At the same time he must observe, that the hon. member for Aberdeen had not at all exaggerated the uncertainty which prevailed as to the proper interpretation of these Acts. Out of 130 cases of appeal against decisions under those Acts, it appeared from a return laid on the Table, that in only 34 cases had the original decisions been confirmed. Under such circumstances it was quite clear that there must be a great deal of injustice committed by means of these Acts. He admitted that the Treasury was generally disposed to afford any aggrieved parties relief, but that did not diminish his wish to have these taxes repealed.

The Bill was then read a third time.

The Chancellor of the Exchequer

said, that he rose with some degree of shame to propose to add six riders to the present Bill. He admitted that the custom of adding riders to bills was one, in his opinion, "more honoured in the breach than in the observance." At the same time he must observe, that the clauses were of a mere formal nature, and did not at all affect the principle of the Bill.

The clauses were put and agreed to, and the Bill passed.

On putting the question on one of the clauses,

Mr. Hume

asked the Chancellor of the Exchequer whether there was any intention to consolidate the Acts relating to the Post-office. He could assure the right hon. Gentleman that such a consolidation was required. In many cases regulations had been made by the Post-office which were not, and could not be, justified by any existing law.

The Chancellor of the Exchequer

said, that the Acts relating to the Post-office were now under consideration, and would shortly be consolidated.

Mr. Hume

This Session?

The Chancellor of the Exchequer

could give no other answer than that the subject was under consideration.