ASSESSED TAXES. (Hansard, 10 February 1831)

Mr. Bayntun

supported the prayer of the petition in the following speech: — "Sir,—Concurring as I do in the prayer of the petition which has just been presented from the inhabitants of the city which I have the honour to represent, although it is not my intention to detain the House at any length, yet I cannot omit this opportunity of making one or two observations. I, Sir, feel most anxious for the repeal of those taxes which operate so heavily upon the middle classes of society, and indirectly on the lower, and which produce little advantage to the revenue, compared with the discomfiture and misery heaped upon these particular classes. Constructive taxation may be made the instrument of great tyranny and oppression; and I appeal to as many of this hon. House who are Magistrates, if the assessed taxes, particularly the house and window-tax, are not productive of more litigation and appeal to them, and of more personal restraint upon the liberty, happiness, and prosperity of the people, than all the other taxes of the realm. The legitimate object, Sir, of all taxation is revenue, and personal liberty is necessary to enable you more effectually to bear it, by leaving you in possession of everything necessary to furnish the means, in procuring of which nothing affects you like the assessed taxes. They are derived, Sir, from our incomes and our profits, the uncertainty of which makes them sometimes prospective and exceedingly vexatious, and are quite different in their operation to taxes levied upon merchandise, which are paid out of our capital, are reimbursed by the consumer of his own will and ability, and are frequently a source of profit and a stimulus to trade. I should not, Sir, have ventured to address the House, had I not. felt confident that by a repeal, say, even partial, of the window-tax,—that tax upon the air we breathe, and the blessings of health,—areat benefit would arise, and that it would tend to alleviate at any rate, if not partially to remove, much of that distress which hon. Members have lately, in this House, most 368 unfortunately borne testimony to. Sir, in advocating a repeal of these taxes, so galling and so vexatious, I would venture to recommend to his Majesty's Government, coinciding most fully in the observations which were just now offered to the House by the hon. member for Wiltshire (Mr. Benett), who stated, that in presenting a petition from that county, with which I, Sir, am also connected, which petition had received the signatures of nearly 14,000, many of whom were Magistrates, praying for a repeal of these imposts, if any other tax was requisite, it should be a graduating property-tax; whilst by the payment of taxes property is made safe and secure, it is but fair for that security that the owners should mostly contribute. Even, Sir, although a tax upon luxuries appears to be the most proper, yet great disadvantage arises very considerably on account of these imposts, by the non-employment of mechanics, who at this day are, to a great number, out of work. It is not my wish, Sir, to say any thing that would be calculated to embarrass his Majesty's present Ministers, who seem to be disposed to do every thing in their power, standing as they do so high in the hearts and expectations of the people, by mentioning, in the room of the house and window-tax (if necessary), a graduated property-tax. Sir, I have perceived this day, by some of the daily journals, that it is the intention of his Majesty's Government to take off the house and window-tax. I trust that it may be realized. I have only stated what I felt myself bound to do for the benefit of my constituents,—very imperfectly, I fear,—what would be, in my opinion, for the benefit of my countrymen; tending to alleviate their burthens and distresses, and to ameliorate the condition, and increase the happiness, of those in the more humble spheres of life—I mean the people."