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have not only brought under the consideration of Government the difficulties and distress of the individuals from whom they have emanated, they have also prayed for that which it is not unnatural in times like the present that they should pray for -relief from taxation: and it was, therefore, incumbent on those to whom the affairs of the country have been intrusted, to endeavour, by a laborious investigation into the whole circumstances of the case, to ascertain in what manner they could best afford relief to those who suffer the most without injuring the general interests. I know it is supposed that the individual who holds the situation which I now have the honour to fill, has an inherent, an inborn apprehension at the idea of reducing taxes. I know not whether it is just to impute such a feeling to any person, but I am sure it cannot be fairly charged against me. Although, like my predecessors, I may have been forward in resisting the removal of taxation when the exigencies of the country demanded its continuance, yet no man was ever more ready than I have been to relax the public burthens when it could be done without injury to the service of the State. Taxes are, I admit, an evil never to be imposed or continued unless the service of the State absolutely requires them. In considering the state of the country, however, in conjunction with the state of the Revenue

verted into terminable annuities, which will, in the course of thirty years, relieve the country from a portion of its debt to that amount. With these observations, | Sir, I purpose to leave the affairs of the year that is past; and I now have to enter on a labour of a more arduous character. What I now have to do is to lay before the House a consideration of the course proper to be pursued in the year that is before us; and here it is that I have to crave the indulgence of the House in respect to the difficulties in which I am placed. It must be obvious to them that the difficulty of every calculation which I have to make as to the Revenue of the coming year is materially enhanced by the early period at which I have to make my statement; and though in what I have to offer I can assure the House that I have spared neither pains nor labour to come to a just conclusion on all topics, yet I trust that, if it shall be found that I have formed any wrong estimates, I shall receive from the House that indulgence and consideration to which those difficulties I have alluded to may justly entitle me. But, however, before I enter upon that topic, I may be permitted to allude to the circumstances under which I am called upon to make my present statement to the House. Sir, Parliament was informed in the Speech from the Throne at the commencement of the Session, of the existence of difficulties and distress among the agricultural and manu-(the latter of which is as well known to facturing classes in some parts of the any hon. Member who attends to his kingdom. The knowledge and considera- public duties as it can be to his Mation of this distress have ever been present jesty's Ministers), the question of the mode to the minds of his Majesty's Ministers. in which relief can best be afforded beTheir attention could not be otherwise comes most important. In this considerathan directed to the condition of the peo- tion two courses present themselves :ple, and it has been kept steady to that the one is, to make the relief absolute to point by petitions presented to this House that extent to which it is practicable to from all parts of the country. Addresses afford relief; the other is to impose a new too have been agreed to-and debates on tax on that portion of the community the subject have continually taken place which is supposed to have suffered the within the walls of Parliament. To these least, for the purpose of relieving those petitions, and to every petition of the peo- who have suffered the most. I need not ple presented to this House, it is the conceal from the House that, among the bounden duty of his Majesty's Government many projects which are afloat-among to pay the most serious attention, so that the many schemes which have been offered they may be enabled, should it unfortu- to the consideration of his Majesty's Gonately be unable to comply with the prayer vernment, a Property-tax has been sugof these petitions, to refuse compliance gested as one which might be satisfactofrom a sense of the impossibility or the rily imposed for the purpose of relieving inexpediency of granting it; or, if they the industry of the country from more concede, to make that concession in the burthensome taxation. It is also useless way most advantageous to the petition- to conceal from the House, that that subers and the country. But these petitions ject has received the fullest and most

ductive, and pressure inflicted, are extremely different. In some taxes the amount received by the Exchequer equals that taken from the people; in others, the amount falls short; and occasionally, taxes have been imposed which have taken a great deal from the people, and brought nothing into the Exchequer. Taking, then, these principles for my guide, the tax which appears to me to call most for remission is the tax upon Beer. Beer, I am sorry to say, of latter years, has become almost a luxury to the poor. There was a time when beer was reckoned one of the necessaries of life, and when the enjoyment of that beverage was looked

complete consideration from his Majesty's | the degrees in which the revenue is proMinisters, and that they have weighed well the advantages of such a measure against the disadvantages which the circumstances of the time at which the scheme has been proposed present: and the result is (with reference to other great financial measures which it has been thought expedient to adopt) that it is deemed more advisable to have recourse to the other mode of proceeding, without, however, pronouncing any opinion, either for or against the abstract principle of a Property-tax; and they have come to this conclusion, from the consideration that such a course would be preferable to transferring the charge from the shoulders of one party to those of another. In con-upon-not as reserved for holidays and sidering, then, in what mode it would be most advisable to afford relief to the people, we have continually borne in mind two great principles-the one to afford the utmost relief within our power to the lower orders of the agricultural and manufacturing classes, because we sincerely believe, that on them, of all classes of the community, the pressure most severely weighs, without bearing more heavily than at present on any other class; the other to give them relief by laying a heavier tax on the more opulent classes of the community. I am happy to announce, Sir, that his Majesty's Ministers have resolved to act on the former principle. They are of opinion that no equivalent benefit would result to the poorer classes from laying heavier burthens on their opulent employers. I know that in this feeling I shall have (and, indeed, the cheers of the House already assure me that I have) the concurrence of all who hear me; and I say this the more confidently, because I am sure that there is no assembly, in any country, that has more sympathy for the lower orders of the community than that which I now have the honour to address; and however much it may be contended that we do not represent the wishes of the people, I am sure that no measure, which may tend to their relief, can be proposed without meeting with favour [cheers]. When his Majesty's Ministers came to a resolution to reduce taxation, the next principle for consideration-and not an unimportant one either-was to act on the plan of reducing those taxes which, while they gave the greatest relief to the people, produced, by their removal, the least loss to the revenue of the country; for in taxation

feast days, but as a refreshment always to
be found at the peasant's table. I hope
the measure which I this evening have to
propose may be the means of restoring to
the working classes that enjoyment which
they long possessed, and with that enjoy.
ment I hope those habits of order and
sobriety may return, which, by the intro-
duction of other beverages, have been
almost destroyed. Beer, at present, is
most heavily taxed for the purposes of
Government. On each quart of beer of
that strength which is usually the standard
in London, the duty paid to the State,
independently of the malt-tax, is not much
less than three-farthings a quart; and when
we consider, in the ordinary consumption
of a family in the lower ranks of life, how
much of this beverage enters into its
annual expenditure, any Gentleman, with
a moderate knowledge of arithmetic, will
be able to ascertain the extent of taxation
under this head. But it is not only the
tax which is paid to Government that Beer
has to encounter: like all other taxes
which are raised for the service of the
State, the steps which are requisite for its
collection necessarily subject the manu-
facturer to various restrictions which
operate to enhance the price. Among
other restrictions may be instanced, that
while a man may brew one species of beer,
he may not brew another.
hibited from varying its strength to meet
the palates of his customers, except in cer-
tain degrees, besides other circumstances
to which I need not now revert, which in
themselves impose upon the article of Beer
an amount of duty not to be estimated in
money, but represented by the degree of
inconvenience and restriction to which the

So he is pro

whole combined give rise. But there is a the Beer duties had been taken off, the still heavier duty on Beer, which I have establishments now necessary for levying yet to mention; and that is, the system the whole duties must have been preunder which it is permitted to be retailed served. I think also that the House will to the public. That system gives to cer- perceive, that, taking Beer at the standard tain parties only, the right of supply, and of strength at which it is ordinarily drank, establishes a monopoly for them. It the remission of the duty on Beer will would be difficult for me to estimate the afford a relief far larger than a similar reamount which is thus added to the Go-duction on Malt. In the case of London vernment duty; but I believe that it will be found to be very considerable. I am not afraid to estimate the effect of these restrictions as equal, at the very least, to one-third of the whole amount of duty paid to the State; and therefore we may assume, that, if we repeal the whole Beer duty of three millions, we shall give to the country a relief little short of four millions and a half from the measure. In considering the mode in which relief may be given to the public in the charge upon this article, three courses present themselves by which we may proceed. We may either remove the whole duty on Beer, which is what I propose to do, in the present case, or we may remove the whole duty on Malt, leaving the Beer as it now stands; or we may make a compromise between the two, by taking half off the one, and half off the other. I have preferred to adopt the first of these three modes. And I have done it on the firm conviction, that by so doing I shall best afford relief to that class which I am most anxious to relieve, and that I shall not injure those to whom the other mode of proceeding might be supposed to have been more advantageous. Among the causes which have induced me to make this election is the evident inequality of the tax. The man who can brew for himself is altogether exempt from its influence. If he be wealthy enough to possess the requisite machinery, he is able to drink beer at a price lower than the peasant who has to purchase the beverage itself. And I think, therefore, that this is a circumstance which, under the present difficulties of the country, should recommend the course that I propose. In the next place, by taking off the whole of one tax, instead of a portion of two, we shall be able to save the whole of that superincumbent weight which the restriction, while existing, imposes upon the country; so that, in this way, we shall have the means of making a still further saving, as it will enable us to make some reduction in the establishments. If half the Malt and half

porter, or beer of a corresponding strength, every million of Beer duty removed takes from the price of a quart one farthing, while a million of the Malt duty removed will only lower the price one-twelfth of a penny. That which most tends to lower the price of the article most tends to increase the consumption of it; on this principle the remission of the Beer duty is preferable to remitting an equal amount of the duty on Malt. Even to those who are disposed to press the remission of the Malt-tax in preference to that on Beer, I think that I can afford some satisfaction; for the very repeal of this duty will secure to the maltsters of the country an advantage equal to, if not greater than, that which would accrue from the reduction of the Malt-tax. Can any one doubt that the great object to which the maltsters ought naturally to look is-not the difference of a shilling, or any thing of that sort on the duty-but the increased demand which is likely to arise from the reduction of prices. The consumption of that commodity will necessarily be extensive, in proportion to the reduction in the price; and, if the price be reduced in a large proportion, by taking off the Beer duty, then, by removing the Malt duty, we shall be doing more towards increasing the consumption of Malt than by adopting the other course, and attempting to take a portion from one and a portion from the other, so as to meet the claims of all classes. When I mention the remission of the Beer duty, I must say that this will necessarily be followed by the free sale of Beer. From all that I have seen of the proceedings of the committee which is now sitting, I am confident that a freer sale of that article will be considered by it as essential; and still more certain is it, that if this tax be repealed, it will be essential for the health and comfort of the lower classes that the trade should be opened. At present, while the tax exists, in the vigilance of the Excise, and the activity of its officers, there is some sort of security against the adulteration of Beer;

cider made from purchased fruit, and fruit grown on a man's own grounds; all of which tend to involve the parties in endless difficulties, and to give encouragement to all sorts of fraud. The interests of that part of the population by whom cider is principally drank,-I mean the peasantry of several inland counties,are not less deserving of the serious consideration of Parliament than any other class of the community, and I am anxious to extend every possible comfort to them.

but if this safeguard is removed, and the | sale and for home consumption-between monopoly be still suffered to exist, there will no longer be any protection against the use of drugs noxious to the health of those who use it. I propose, therefore, to repeal the whole of the Beer tax, from the 10th of next October. I will explain to the House my reason for proposing this delay. In the first instance, the House will remember that, having in our own minds determined that the repeal of this duty should take place in conjunction with an opening of the trade, we found that it was not practicable to bring these two measures into joint operation till the Another subject to which I have now to period for renewing the licenses of public- call the attention of the House is, the houses should arrive. If we were to re- remission of a tax which is not, in its peal the duty at the present moment, in operation, limited to any particular class; what a situation should we place those it refers to an article, which, though who, not apprehensive of any such reduc- not so obviously apparent as that which tion, have paid their duty on large stocks. is under consumption daily, yet appears We cannot give them relief without re- to me to deserve the attention of the paying an enormous bounty on those House, both as regards the pressure it stocks; and though I do not, in this, mean causes on the people, and the burthen it to insinuate anything disrespectful of the imposes, as compared with the amount of persons connected with the Beer trade, we revenue derived from it. The tax is one generally find, that when repayments are which has frequently been the object of made on account of duties already re discussion in this House. The tax to ceived by the public, they amount to a which I am now alluding is the tax on sum far beyond anything that had been Leather. The present amount of revenue calculated upon. Besides these considera- derived from that tax is about 400,0007.tions, one great object will be obtained by which is heavily felt by the agricultural delaying these measures till October-for population. In one of the long-contested it is to be observed, that although the tax debates on the subject in this House, it on Beer will not cease till that period, was asserted by a noble friend of minethere will be an indirect operation in if I may be allowed to call him so (Lord favour of the maltster immediately. Those Althorp) that the greater the distress exwho are engaged in the manufacture of perienced among the labouring agriculthis article must necessarily anticipate turists, the more heavily did the tax fall what I myself have anticipated—that is to upon them. In removing this tax, theresay, that there will be an increased de- fore, Sir, I shall remove a tax which mand for beer, which cannot fail to in- is now felt to press with a peculiar severity fuse into their proceedings a considerable on a large class of the people. Moreover, increased alacrity. In this manner the Sir, by abolishing the tax altogether, and maltster will be immediately benefitted. then doing away the restrictions that are Among other advantages which attend now laid on the manufacture of the arthe repeal of this particular tax, is one ticle, which compel the manufacturer to which, though not calculated to be gene- manage the business differently from what rally felt, will, no doubt, be appreciated he otherwise would, which compel one in some quarters; for, in addition to the man to be a tanner, and another to be a removal of the tax upon Beer, I shall dresser of leather; in removing the rebe able to take off that upon Cider. That strictions, we shall give a relief to the duty amounts to from 25,000l. to 30,000l.; people as well as by the reduction of but though the amount is small, it is col- the duty. At present these restrictions lected under circumstances of difficulty and affect the manufacturers injuriously, and occasional oppression; a great number of are useless to the Revenue; and in doing oaths have to be taken, and a vast num-away with them, I calculate that we shall ber of vexatious proceedings are adopted. give additional relief to the public equal Distinctions are made between cider for to the amount of the tax. It is to attain

this object that I propose the abolition of the whole tax. What would the public gain by taking off one half? While the Government would lose some revenue, the price of the article would scarcely be reduced, and little or no relief would be given. A portion of the tax has been already remitted, but the price of the articles was not lowered in consequence. It is for this reason that I do not propose the reduction, but the total abolition, of these taxes. If I had remitted only part of these taxes, the restrictions must have been continued on the trade-an establishment must have been kept up for collecting the tax-and reducing the duty one half would have appeared like doing nothing. In acting on this principle, I wish the Committee to remark, that the Government has not looked to keeping up a large establishment, and it has deferred to what has been considered necessary by the House. I propose, therefore, that from and after the 5th of July next, the tax on leather shall cease, and the reasons why I postpone the abolition of the duty to that period are nearly the same as those which induced me to postpone the remission of the Beer duty-there will then be no claim for a drawback on any stock on hand. The amount of the three duties which I thus propose to repeal will be on Beer, 3,000,000l.; on Leather, from 340,000l. to 350,000l.; and on Cider, 25,000l., making together a sum, speaking in round numbers, of three million four hundred thousand pounds. According, Sir, to my calculations, this reduction will give positive relief to the people, amounting, at least, to 3,400,000l., and it will moreover, if the view I take be correct, give them relief indirectly to a considerable amount: so that in fact we shall give the people, on the whole, relief which cannot be estimated at less than 5,000,000l. a-year. We shall not throw away revenue, Sir, to this amount with the prodigality of a spendthrift, careless of every thing, but that he may get rid of his money. We shall not give up any thing to speculation and chance, but as it appears to me, we shall prudently apply the resources of the country to the relief of those particular classes -the agricultural and the manufacturing, classes which labour under the most distress, and have the strongest claim to the sympathy of Parliament, and we shall adopt the most decisive and efficacious

method of giving them relief that is in our power.-I have now stated, Sir, the amount of taxation which it is proposed to reduce; and I now come, Sir, to consider the estimated revenue of the present year, curtailed as that will be by the amount of relief I have thought it my duty to afford the people. I calculate that the diminution of the Revenue during the present year, arising from the loss of the Beer duties, during one quarter, will be 750,0002.; and I calculate it at this, because, though I am aware that there will be some diminution of the trade in the meantime, in expectation of the reduction of the duty, yet, if I do not miscalculate, there will be a great increase in the operations of the maltster, which will be a compensation for the loss on the Beer duty. Taken at a fair calculation, then, I conclude that the loss of the revenue from the abolition of the tax on Beer will be about 750,0007. I shall take the loss arising from the abolition of the duty on Leather, which will begin in July, at 200,000l., making, with the duty on Cider, a diminution in the revenue for the present year of 970,000%. This, Sir, is the amount of the reduction for which, after giving the subject the most attentive consideration possible, it appears to me Parliament will have to provide. In making those abatements of taxation which are necessary to give relief to the country, I must, however, add for the information of those who think his Majesty's Ministers ought to have done more, that taxation has been reduced to the greatest extent we think possible, with a view of giving relief to the people. In doing so much, indeed, some Gentlemen may, perhaps, consider that we have overstepped the bounds of prudence, and that we do wrong in trusting so much to our future resources; but when the House hears the grounds on which I rest my hopes of our future revenue, and on which I recommend the course to be adopted, it will not think that our determination to afford relief, after attention had been called to the subject, has been carried too far. Sir, I calculate the revenue of the present year by the account of the revenue of the year which has passed. In the first place, I propose to take the amount of the Customs according to the amount of the last year. I do this, Sir, after examining the subject in all its bearings, and after giving it the best consideration in my power. Looking at the

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