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Mr. Tierney then repeated, that if the House heard nothing from him on the fubject, they would take it for granted that he was wrong, and that the matter was at an end.

Mr. Smith (Chairman) faid, he had not interrupted this digreffion, owing to the importance of the matter, but he muft now recall Gentlemen's attention to the clauses of the bill.

In that part where deductions were to be allowed to traders,

Mr. Alderman Combe faid, that as it had been confeffed that this bill branched out from the principle of that which had last year paffed for the accumulated affeffed taxes, and certainly contained much of its hardships, he hoped that it would alfo contain a portion of that lenient fpirit towards a particular clafs of people which the right hon. Gentleman was last year induced to give-he meant the retail fhopkeepers. Gentlemen must know that in chufing their refidence, manufaturers will fettle where labour is abundant, where rent is low, where fuel is plenty, or where provifions are cheap, but the fhopkeeper, who fells to the public the articles of manufactory, cannot have much election-he must have a shop in a populous ftreet, that fhop must make a handfome appearance to thew off the articles it exhibits, in order to catch the attention of paffengers. The hopkeeper himfelf, as well as his affiftants, muft be more particular in their drefs and appearance than thofe whofe buiinefs does not require continual intercourfe with their customers, and the high-rented house which they occupy cannot be confidered but as an article or implement of trade, and is as much fo as their weights and fcales, or their meafures-he trufted, therefore, that the committee would confider this clafs of traders, and grant them fome alleviation-for which purpose he moved, that after the few words general deduction, fhould be added-and the amount of rent of fuch houses and warehoufes as belong to tenants of retail fhaps, and are inhabited by retail

traders.

The Chancellor of the Exchequer propofed to adopt the words from the bill of last year, that the retail fhopkeepers fhould deduct two-thirds of their rent, the remaining third it might be fuppofed that they would pay for their own accomodation, which was adopted.

The schedule being gone through,

The Chancellor of the Exchequer faid, that having already opened to the Houfe the general nature of the new claufes

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which it was his intention to offer, he fhould not now enter into any detailed explanation of them, particularly as the clauses seemed to meet the general concurrence of the committee. There was one material claufe, however, which had been deferred, and which he had not yet explained; he meant the claufe for granting certain modifications in the cafes of children. It was his intention to move that the modification to be granted in thefe inftances fhould be carried beyond the modification allowed last year under the bill for the affeffed taxes. In that act no allowance was made for children under the number of four.-From four the fcale rofe to eight, and from eight to ten. In the first scale ten per cent. was allowed, in the fecond fifteen, then twenty. He thought that in the prefent cafe it would be preferable to grant an allowance for each child, defcending fo low as one. The prefumption which this deduction proceeded was, that children did make a very confiderable addition to the expence of a family, and by fo much dimifhed taxable income. It was clear at the same time that the expence of children was greater in the proportion to fmall incomes than in the higher claffes of income. Upon this principle the fcale of modification was regulated. He should propofe, therefore, that from the lowest rate of income comprehended in this bill, 601 per ann. up to 400l. the allowance fhould be five per cent. for each child; from 400l. up to 1000l. he thould propofe 41. per cent. from 1000l. up to 5000l. three per cent. and not to fwell the modifications with any unneceffary diftinctions, two per cent. for all above 5000l. He conceived that this modification would be generally agreeable, and embrace all thofe cafes in which it would be the wifh of the Houfe to grant modification, and it would at the fame time be obferved, that the rate of modification was much more advantagcous, in particular in the reduced scales, than the modifications in the Affeffed Tax Bill had been.

The Speaker faid, that he should detain the House but a very few moments to exprefs the great fatisfaction which he felt at the claufe which had now been offered. In fuch a measure as the prefent it was fruitlefs to fuppofe that great hardships would not take place; it would be fruitlefs to affect not to foresee the difficulties with which the execution of a meafure fo important and neceffary would be accompanied. He hoped, however, that the Houfe would not attempt to remedy all the hardfhips, because fuch an attempt would probably have the effect to render its application ftill more unequal, with the additional inconvenience of diminishing the advantages and the produce of the bill. They ought to take their stand upon a great prin

ciple, and to that they fhould adhere. The principle here was to raise within the year a certain fum from the income accruing within the year. If they wished that the measure should be attended with its proper advantages, they would abstain from trying to apply a remedy to every particular cafe of inconvenience that might be flated. They thould be guided rather by duty than by feeling, or rather, they should correct the narrow view of individual intereft by an enlarged confideration of the fecurity of protection which every individual derived from thofe measures which tended to fecure the bleffings of that conftitution under which we lived, and that independence which we enjoyed. It was clear that children abforbed a great part of income in the lower claffes than in the higher, and this was the principle of the modifications proposed. The fatisfaction of the Houfe would, he was fure, be equal to what he felt in contemplating the cafes to which thefe modifications would apply. They would relieve many refpectable families who lived in the. country on moderate incomes. They would relieve many of thofe who had meritoriously come forward for the public defence in yeomanry corps, in volunteer corps, &c. Above all, they would relieve that most valuable class of men the Clergy. The fituation of thefe men, fo ufeful, fo refpected, were in every view entitled to the attention of the Houfe. Bound by their fituation and their education to live, perhaps, in a stile above their income, though not beyond their respectability, they would derive that relief from thofe modifications which every man muft with they fhould receive. To thofe who looked at the practice of our ancestors, it would be a proud confideration to find that the idea of granting any modifications or relief in the modes adopted for railing the fupplies was new, that it was peculiar to thefe times. Look at the bead-roll catalogue of taxes, and of revenue acts. In the tenths, in the fubfidies, in the centages, and treillages, &c. no fuch modifications had ever been introduced in favour of any defcription of property. In other times, four fhillings in the pound on real property, and two shillings and fixpence in the pound on moveable property, had been impofed, without any modification whatever. When in lieu of these mods of raifing fupply the land tax was impofed, it was laid on all kinds of property without difcrimination of circumftances, or any allowance for the term by which it was held. It was referved for thefe times to grant thofe modifications which gave relief in cafes where it was defirable to mitigate the weight of public burden. He fhould be forry, however, to fee the measure frittered away, and its benefits reduced by too many modifications. The great

object

object of the measure was to fuperfede the neceffity of exceffive. loans, to diminish the weight of permanent burdens, to relieve public credit from the preffure it received from accumulating debt. It would operate on the hopes of thofe whom it was our intereft to encourage and to animate; it would operate on the fears of those whom it was important to convince of our power and our resources. In the conteft in which we were engaged the best way to bring it to a conclufion was to fhew that we were prepared for its continuance. The enemy had first attacked the principles of our conftitution, and endeavoured to fap the attachment of the people to their government. In this, however, they had been difappointed by the firmness of that House, as the reprefentatives of an immenfe majority of the people of this country. They had next attacked our independence, but that threat had ferved only to excite an univerfal burst of indignation against those who had meditated the prefumptuous defign. They had founded their hopes too on the embarraffinent which our public debt would occafion. It had been faid, and not unreasonably, that our public debt was the best ally of the enemy. It was in the power of this House then, and he trufted it would be their difpofition, to diminiib, if not to diffolve, that alliance. He fhould be forry to fee any modifications of the tax that could tend to defeat fo great and important advantages which it was calculated to produce. He fhould be forry to fee any thing done to cripple a measure that muft rend fo much to difiay the enemy, to infpire confidence at home, and to give confidence to our allies. Such a measure would tend no lefs to thefe great objects than our naval triumphs, than that great victory we had lately obtained, and which would be remembered to lateft pofterity with pride and exultation. One of its firft effects would be to rouse others to contribute to the great work in which we were engaged; that the public debt, like other allies of the enemy, would ceafe any longer to infpire them with hope or ourfelves with defpondency. He hoped the Houfe would forgive him for having trefpaffed upon them with thefe obfervations; in other flages of the bufinefs he was precluded from giving any opinion on the principle of the measure, and he rejoiced to fee the modification propofed by his right hon. Friend, which, preferving that principle, afforded that relief which it was felt moft urgent to beflow.

Sir W. Pulteney faid, that he difapproved of the measure, not on account of the fums it was to raife, but what was unconftitutional in the mode; and he withed it to be underflood that his filence on the prefent occafion fhould not preclude him

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at a future period from giving any opinion which, on confideration, he fhould form on the claufes propofed.

Mr. Ryder faid it was with great pain that he felt himself obliged to differ from his right hon. Friend (Mr. Pitt) refpecting the modifications propofed. He thought that the modification was extended too much to the higher claffes.

The Chancellor of the Exchequer faid he was fure the oppofition which had been made by his right hon. Friend to this measure was founded upon the pureft principles, and were well worthy the confideration of the Houle when thefe clauses were printed. He, however, ftill retained his opinion, that the exemption he had propofed was founded both in justice and humanity. It was very true that there might be many cafes in which children fo far from being a burthen might be a benefit to their parents, but it would be extremely difficult if not impoffible to make the diftinction among the poorer class of penple. Children were more expenfive when they were young than when they grew up, now the cafe was directly different with refpect to perfons of large fortune; but it would be impoffible to draw any line between them. He was afraid that it would be impoffible to make this bill operate equally in every cafe; but if any claufe could be fuggefted that would diminish the inequality, he fhould be happy to fupport it.

Mr. Wilberforce allowed there was fome weight in the hon. Gentleman's objection; but it did not appear to him fufficiently weighty to prevent his affenting to the claufe of his right hon. Friend.

The Speaker faid a few words in explanation; after which the new claufes were brought up, and ordered to be printed, together with the whole of the bill. The report was then ordered to be taken into further confideration on Thursday

next.

Colonel Mitford faid, that on account of the bill lately introduced into the Houfe for exempting perfons ferving in VoJunteer corps from being drawn for the militia, he thought it his duty to enquire into the prefent ftate, both of the ordinary. and the fupplementary militia. With that view he would now move, That there be laid before the Houfe an account of the establishment and prefent effective force of the ordinary and fupplementa! militia to as late a period as the fame could be made up, diftinguishing the refpective force of each militia.

Col. Sloane feconded the motion, which, after a few words from the Chancellor of the Exchequer, was agreed to.

The other orders of the day were then difpofed of, and the Houfe adjourned till Wednesday.

HOUSE

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