Lord Wharncliffe, in moving that this Bill be read a second time, suggested that it would be for the convenience of many noble Lords that any discussion which it might be desirable to have on this measure should take place immediately after the holidays. The Bill itself was merely the continuance of the Property Tax Bill for a period of three years; still he understood it was the wish of noble Lords to express their opinion upon the subject of the tax generally, and he would, therefore, propose that the Bill be now read a second time, and that the discussion should be had on the third reading.
§ The Marquess of Lansdownewas not desirous to induce the House to depart from any arrangement which noble Lords opposite were anxious to make respecting the day on which this most important subject—for although it was merely a continuance of the Property Tax for three years, still he did think it was a very important subject—should be discussed. One discussion he considered would answer, and he was disposed to think that that discussion could be as conveniently taken after as before the holidays. All that he was desirous to state now was, that he hoped it would not be misconstrued as far as he was concerned, or indeed as far as other noble Lords were concerned, that there was any appearance even of indifference if this Bill was allowed to pass the second reading with that silence which was accorded to it on this occasion. He now begged to give their Lordships notice that, on the third reading of this Bill, he should not only address himself to the immediate subject of it—namely, the im- 951 position of a Property Tax, but he should also express his opinion upon those other financial measures which might properly be considered to be connected with it.
Lord Broughamentertained a very strong opinion upon the subject of this extraordinary proposition for the continuance of what he would venture to call an Income Tax. If it were a Property Tax, undoubtedly many of his objections would, he did not say cease altogether, but would be considerably modified. He agreed that these financial matters should be discussed all at once, instead of being taken by piecemeal, and that it would be better to postpone the discussion to the next stage of the Bill; but in allowing the Bill to be now read a second time, they must not be supposed to be enamoured with the tax, but that considering that the necessity or high expediency of the tax had not yet ceased which justified its being enacted three years ago, they were not willing to throw any obstacle in the way of its passing as a temporary measure. Undoubtedly he entertained a strong objection to such a tax, without modification, becoming a permanent source of revenue in this country. When the discussion should come on, he should be prepared to state his views as to the modifications which he thought absolutely necessary in order to make this a tax fit and proper to be a permanent source of revenue to the State.
§ The Duke of Wellingtonbelieved that it was for the general convenience of the House that the discussion should take place at a future period. Several noble Lords were absent who were desirous to express their opinions against the measure; he was therefore willing to postpone the discussion for the general convenience, not at all supposing that any noble Lord would, by so allowing the second reading to pass, have in any way altered his opinion on the subject.
§ Lord Ashburtonsaid, that although it might have been more satisfactory to the public mind if their Lordships had discussed this subject before the holidays, yet as there seemed little inclination on the part of noble Lords, as there had been very little inclination on the part of the House of Commons to oppose the passing of this Bill — notwithstanding various opinions were entertained as to the nature of the tax itself—he thought there was no doubt it would pass, and therefore there could 952 be no inconvenience in allowing the discussion to take place after the holidays.
§ Bill read a second time, and ordered to be committed.