§ MR. MOFFATT moved for leave to bring in a Bill to repeal the discriminating duties upon unrefined sugar. The present system operated most disadvantageously to all classes; and he was astonished that a tax so harassing in its collection, and so entirely unproductive of benefit, should be clung to with much tenacity. In lieu of the present system of discriminating duties, he proposed to substitute one inform tax upon unrefined sugar.
§ MR. EWARTseconded the Motion. It was really a disgrace to our fiscal arrangements that such a complicated system of taxation should be allowed to continue, when there was so simple a remedy at hand. Some years ago it was attempted to make nice discriminations between the different kinds of teas, and so also with wines; but the system led to interminable confusion and imposition. He believed that the best policy was to adopt one simple uniform rate of duty, fixed as low as was consistent with the purposes of the revenue and the increase of consumption.
§ The CHANCELLOR OF THE EXCHEQUERdid not think it desirable to go at this time into the general question of discriminating duties; and he could scarcely think that his hon. Friend (Mr. Moffatt) hoped at this period of the Session to have the matter dealt with. He agreed in a good deal that had fallen from his hon. Friend; and he could not deny that there were much greater difficulties in the way of collecting an ad valorem duty than an uniform duty. He remembered, however, that this subject was discussed last year at the time of altering the sugar duties; and though he then thought it desirable to continue this duty, he must repeat what he then stated, that he reserved to himself the absolute right of altering the duties whenever he should think it expedient. There were some other questions connected with the sugar duties with which it would be necessary to deal next year; and he thought it would be far better to defer the whole question till then. He asked his Friend, therefore to leave the matter in his hands till next Session.
MR. MOFFATTsaid, after the statement of his right hon. Friend, he should not press the introduction of the proposed Bill; but if his right hon. Friend did not bring the subject forward at an early period of the ensuing Session, he (Mr. Moffatt) should most certainly do so.
§ Motion withdrawn.