royal highness a superior allow ance, they ought at least, he conceived, to give him the same benefit as his younger brothers enjoyed. He stood next to the duke of York, the elder branch of the royal family, and he was sure the house would not put his royal highness in a situation less advantageous than that in which his brothers were placed. His lordship then moved-" that it is the opinion of this committee that his majesty be enabled to grant an additional sum of money, to be charged on the consolidated fund of Great Britain, not exceeding the sum of 6,0001. per annum, to make a suitable provision for his royal highness the duke of Clarence; and to commence from the 5th day of April, 1818.

This grant was opposed by Mr. Monck and Mr. Hume, principally on the ground of the part which his royal highness the duke of Clarence took during the queen's trial.

Mr. W. Smith said, the house had heard something as to the real and personal estate of the late king. With respect to the personal estate, he (Mr. Smith) possessed not one word of information; and as to the real estate, nothing had been said, except that it had fallen to his majesty by, in fact, the law of the land.

Mr. Huskisson wished the value of that real estate had been 300,0001. or 400,000l. a year; because it might then, in some degree, have alleviated the public burdens. The fact, however, was, that if the whole of it were sold by auction at the present moment, it would not fetch more than 20,0001.

Mr. Harbord said, that it having been thought right to vote 6,0001.

a-year to his royal highness the duke of Clarence in the year 1818, he did not see why it should be now refused. But the question was different with respect to the arrears; and therefore he moved as an amendment upon the motion of his honourable friend, (Mr. Hume,) that the 6,0001. be granted without the arrears.

After several remarks by other honourable members, Mr. Hume's amendment was withdrawn, and the grant of 6,000l. a-year having been agreed to, the Committee divided on Mr. Harbord's amendment for not allowing the arrears. The numbers were

For the amendment
Against it

Majority

43 119

76

Mr. Curwen, in rising to call the attention of the house to the agricultural horse-tax, which he stood pledged to bring forward, could not but regret the lateness of the session, and the absence of a noble lord (the marquis of Londonderry.) The advanced period of the session rendered it imperative upon him to go on, notwithstanding the recommendation which had been given him by that noble lord (any suggestion from whom he was at all times disposed to treat with great attention) that he should rather await the result of the labours of a committee instituted for the purpose of investigating the present condition of the agriculturists generally. By the vote of that night the people would estimate the character of parliament, and regard such vote as the test of that consideration for their sufferings which they had a right to expect from their representatives. It was, however, quite

true

true that nothing would come out of the committee which would be calculated to afford any efficient relief in the course of this session; and this being the case, he would put it to those very gentlemen who were shortly about to return to the country, whether it was not of the highest importance to obtain some measure of relief which might be quickly effected. At the commencement of the present session of parliament, the speech from the throne, while it held out cheering prospects of the growing improvement of our mercantile affairs, was silent upon the great interests connected with the motion he (Mr. Curwen) had to submit that night; as if his majesty's ministers were almost totally ignorant of what was passing out of doors, or as if they were not aware of the general distress which prevaded the whole country. It had been said that this tax was not a considerable one, and that it averaged not more than about three-pence per acre upon the lands of this country. He did not know whether, if every acre throughout the United Kingdom were taken into the account, the calculation might not be correct. The true statement of the amount of this tax upon all the lands devoted to agriculture would be somewhere about, on light soils, 11. 10s. and on strong heavy soils, 31, per cent.

on

the rent. When this tax was first imposed, the house would observe that agricultural produce was at about double its present value: and even then, under circumstances so much more favourable than those under which it was levied now, its principle could not be defended. For in fact, it was a

tax on the plough; and just as well and as reasonably might a tax be imposed upon the tools of the labourer or the artisan. In every point of view it was a most unequal and oppressive tax; it fell most heavily upon those who were least able to bear it; it was felt most severely as it applied to the heaviest and poorest and most unprofitable soils; and was not felt at all in the case of the best in the country-namely, the grazing lands. True it was, that after having his attention directed to it for six years, the right honourable gentleman had consented to a reduction of the agricultural horse tax, in favour of the inferior farmer; but as this was only granted for one year, there was neither any reason to presume it would be permanent, nor any condemnation of the principle of the tax removed. The principle of taxes of this kind might be said to be subversive of, and contrary to, the law of the land; for while it was the maxim of this law to presume every man innocent till he was proved to be guilty, the tax-office presumed every man to be guilty, till he was proved to be innocent; in a word, there were about 60,0001. surcharges, it appeared, every year. There was scarcely a farmer in the whole kingdom, however conscientious he might act, who could escape them; for hardly any one could say with entire truth, that at some time or other his horse, his saddle horse even, had never been used for agricul tural purposes. Upon the subject of surcharges he could not avoid relating a case that happened lately at Berwick. A poor woman had a fruit tree growing at

the

the end of her cottage, and having an affection for it-possibly deriving too some kind of advantage from it-she wished to have it pruned, and applied to a gardener in the neighbourhood, who undertook to do it for sixpence. This sum was paid, and the work was performed. Somebody, however, went and informed against the poor woman; a surcharge was made for "employing an occasional gardener;" and a part of her goods was actually sold to pay the surcharge. He was satisfied that if the right honourable gentleman himself had been on the spot, he would have been the first to have prevented so cruel a proceeding. It had been by many gentlemen held to be necessary that the inferior lands should go out of cultivation. He confessed he thought differently; if the country was to be put again into a flourishing state, it was necessary that every acre which possibly could be, should be brought under cultivation; for what was the evil so generally complained of? Want of employment and in what more advantageous or more proper way could work be found? To any system which had for its object that grain should be imported at such or such a reduced price, but which price should have the effect of putting this or that man out of employ, he (Mr. Curwen) was decidedly hostile. He, for one, would rather see the price of victuals increased altogether, than any such state of things. fancied, too, that by this time people began to be satisfied that cheap bread without work, was a great evil.

He

Under all circumstances, sure he was that the true

riches of the country were to be within it, and not to be sought for from without. He had given his vote for the repeal of the malt tax, as considering that that measure would be a great relief to the country; but he did not conceive that it would operate so beneficially to the farmers as the repeal of the agricultural horse-tax. The present was the best opportunity which the house would have this session of evincing their anxious desire to benefit the agricultural interest of this country. He called upon the country gentlemen, therefore, to support his motion, as one calculated to relieve it from a tax, unjust and most oppressive in its operation; and the repeal of that which would teach the farmers, that, if not this session, they might look forward to another when the distresses of agriculture would fully be discussed, and when such relief as could be devised would be extended to them. Before he sat down he would just state, that he found he had stated the annual amount of surcharges incorrectly: instead of 60,0001. they were 139,0001. In conclusion, he moved for leave to bring in a bill to repeal so much of the 43rd and 52nd of George the third, as relates to the duties payable upon horses and mules employed in agriculture.

Mr. Gooch thought himself bound to state that the committee had instructed him, as their chairman, to move in the house for the repeal of the agricultural horsetax. In the meantime, however, they changed their opinion, and, at their request he had suspended his motion. He certainly did conceive that the honourable gentleman

gentleman (Mr. Curwen) had not been fairly used by that committee; and so his own vote to-night would show, notwithstanding that his general opinion of his majesty's ministers and their measures remained unchanged. He was free to say, that he thought there was no chance of giving any effectual relief to the agriculturists this session. If the country could not raise its means to its expenditure, it must reduce its expenditure to its means. He begged to second the motion of the honourable member for Cumberland. Mr. Davenport thought this tax in the highest degree objectionable. It was the most extraordinary and inexpedient that the ingenuity of man ever suggested.

Mr. Gipps was also strongly opposed to this tax, although he was not one of those who were for repealing as many taxes as possible with a view of doing away with the sinking fund. He had never expected relief from the agricultural committee, and he rather regretted that it had been appointed. It was impossible that immediate relief could be given to the agriculturists, unless the house was prepared to enact that corn should be raised at once to a certain price. There was a time when any alteration in the corn laws would have been received in a manner that no member could desire; but the whole country was now convinced that higher prices were necessary,

Mr. Baring said he rose chiefly to advert to the conduct of three honourable members on the other side, who usually supported ministers, and who now advocated the repeal of this tax. He (Mr. Baring) had voted for every re

trenchment proposed in the sup plies; but not having been successful in a single instance, he did not feel it to be his duty, in the situation of the country, and after such extravagant supplies had been voted, to weaken the revenue by voting for the repeal of this tax. He could not conceal his astonishment that gentlemen like the honourable member for Suffolk (Mr. Gooch) should expect to return with a good grace to their constituents, after having supported every extravagance, by merely voting for the repeal of a tax which affected their own interests particularly.

Mr. J. Benett would support the repeal of this tax, not because the relief would be small or great, but on the principle that it was a bad tax. It was a tax on the implements of husbandry, and a tax paid ultimately too by the consumer of corn. He had presented, this session, a petition from 8,000 poor weavers and shearmen, praying for a tax on machinery. He asked whether it would not be thought insane to impose such a tax? But what then could be said of a tax on the machinery of agriculture? If the rents of landlords failed, the revenue would fail, and the fundholder would find that he depended on the landed interest.

Mr. Walter Burrell begged leave to observe that the tax was unjust, because it was felt most heavily by the farmers, who were exposed to the greatest expenses in other respects. With respect to what had been said of having supported the burdens of the war, he had entered into that house when the war was going on, and he had supported it in hopes of

obtaining

obtaining an honourable peace. It had been said by the minister, "Only enable us to go on with the war, and you will be relieved when a peace can be obtained." Yet, to this day, they paid the same taxes as in time of war; all but the property-tax, and that tax they would soon have again. Had there been any relief afforded? Had any reduction been made this year? He allowed that ten thousand men had been re·duced; but those had been raised for a specific purpose, for putting down the riots of the manufacturing districts: and the moment the riots had ceased, they ought to have been reduced, and the country relieved from the burden. He stated, from firm conviction, that it was impossible for things to go on as they were. The taxes had risen to an amount that would prove the absolute ruin of the country.

Lord Milton expressed his great satisfaction at the speech of the honourable gentleman who had spoken last. He (lord Milton) would go still further, and call on the whole country to stop the career of taxation. He put it to his honourable friend the member for Taunton (Mr. Baring,) whether for the sake of increasing the fictitious value of stock, the grind ing taxation which encroached on the capital that formed the foundation of credit, ought to be endured? He put it to his powerful mind, whether it would not be better to leave in the pockets of the people what increased and fructified with them, than by taking all away to ruin them and annihilate the revenue? There were other taxes which ought at the same time to be taken off

from the manufacturing interests. The noble lord here begged leave to read, in 1821, an extract from the royal speech in 1721, recommending the taking off taxes from the raw material. He agreed that agriculture was the base; but what was the value of the base, if the shaft of manufacture and the capital of commerce were destroyed? Would they bring this happy land, where manufactures and commerce had spread all the arts, refinements, and elegancies of life, and scattered over the face of the country rich and populous cities, into the condition of agricultural Poland? Other taxes ought to be repealed as well as the tax on horses, but especially the tax on foreign wool.

The Chancellor of the Exchequer said that the present question involved not only the repeal of 500,0001. but of every tax whatever of which a particular class of persons might complain. It was the beginning and opening of a general assault on the finances of the country-an assault to be varied by every member according to the interests of his own constituents, or his own views of political economy. If such an assault were successful, no minister could support the financial system of this country. That system had been carried to an artificial height, and it could be supported only by constant care, by great sacrifices on the part of the country, and by the firm and, he would say, magnanimous resolution of parliament. This tax had been described by some honourable members to be but a drop in the bucket. Were they, then, for such an object to encroach on the consolidated

fund?