The Marquis of Lansdownestated, that there was a subject to which he was desirous of calling their lordships attention without delay, with respect to which many petitions would have been presented, if the forms of the House had permitted it; he alluded to the tax which, from the votes on their table, they knew to be in contemplation in the other House, on the windows of warehouses and manufactories. With the strong opinion which he entertained of the injustice, impolicy, and inhumanity of this tax, he could not suffer the matter to pass without taking the earliest opportunity of calling the particular attention of their lordships to the subject. He was convinced that no modification that could be devised by the noble earl opposite and the Chancellor of the Exchequer, could render this a mode of taxation which ought to be resorted to. Without, however, entering now at length into the subject, he should merely observe, that it was impolitic, as light and air might be considered as part of the raw material in such manufactories,—that the tax was most unjust, because it had no connexion with the opulence of those on whom it was principally to fall; and that it was inhuman, because of the injurious effect which it must have on the health of those employed in the manufactories. It was well known that at best the crowding together so large a body of persons as were necessary in many manufactories, was far from being favourable to health; but the evil would be increased tenfold if the regulations on this subject, proposed in the Commons, were to pass into a law. 175 He hoped the noble earl and the Chancellor of the Exchequer would reconsider that part of their system of taxation, and feel it consistent with their duty and inclination to abandon this interference with the light and air in these manufactories. Being himself connected with a manufacturing county, he could speak on this point with the greater confidence. To the remainder of the taxes, in as far as they affected those articles which people would have an option whether to use or not, he saw no objection. He might have some doubt as to their productiveness: but he had no objection to them in any other point of view: but to this tax on the windows of warehouses and manufactories, he was decidedly adverse, and he could not help stating, at this early opportunity, that in case the measure came to that House, it would meet with his decided opposition.