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duty upon an intermediate quality of beer. It was subsequently found necessary to give that up; because, on the one hand, it allowed considerable opportunities for evading the higher duties, and on the other, there arose a great prejudice to the consumer. It was obvious, that persons, having two qualities of beer at different rates of duty in their cellars, might mix them up, and sell the composition as if all the beer had paid the high duty, and thereby the revenue suffered, while the consumer was far from being a gainer. In short, he paid full duty for a very inferior article. The consequence of doing away this intermediate quality of beer was, to compel the poor man, who could not afford to brew his own beer, to have recourse to that of the highest quality and rate of duty. It was therefore desirable, the chancellor of the Exche quer thought, to revert again, upon some fair system, to an intermediate quality of beer. But means must be taken to prevent fraud. It was right to fix some price, beyond which the intermediate duty should not be carried. It seemed also necessary to restrain the sale, so far as to prevent the intermediate quality of beer from being consumed on the premises where it should be purchased. The plan proposed was, that it should be competent to any person to take out a licence for the sale of beer or ale, of quality not exceeding in price 27s. the barrel, the duty on which should be only 5s. per barrel, on condition that the article should not be consumed on the premises of the seller. It would be a sufficient advantage to the brewer and vender of the intermediate quality of beer, to be allowed to sell any quantity under their

licences down to a pint. They would have considerable advantages over the publican, because they would not need the licence which the latter was required to take out by the law, and would not be under the control of the magistrates. The small beer at 18s. was brewed at the rate of seven barrels from a quarter of malt. The modified duty would allow only five barrels to the quarter, and with 5s. a barrel duty, the beer, which would be a reasonably good article, might be sold for 2d. per pot. This was a fair rate, and ought to produce a wholesome beverage for those who were now unable to pay for the beer charged with the high duty.

The Chancellor of the Exchequer laid before the House three resolutions to accomplish the purposes which he had thus explained. The resolutions were agreed to.

On the 9th of May, Mr. T. Wilson presented a petition from the silk-manufacturers of London and Westminster against the statutes of the 13th, 32nd, and 51st of the late king, usually styled the Spitalfields' acts, which empower the magistrates to fix the wages of journeymen silk-manufacturers, and impose other restrictions highly injurious to the trade.

Mr. Huskisson fully agreed in the propriety of repealing these acts. He could account for the existence of such statutes only by their having been passed at a time when the silk trade was almost confined to Spitalfields. He moved for leave to bring in a bill for an alteration of the law. When a bill to that effect was brought in, however, the operative weavers, afraid lest it should have a tendency to lower their wages, pre◄

sented to the House strong representations against the proposed measure. Several members called for delay, and wished the subject to be referred to a committee of inquiry. No individual defended the principle of the regulations which were to be repealed, and yet Mr. Huskisson's bill was finally carried through the House of Commons only by a majority of 9. Although supported by lord

Liverpool, in the House of Lords, it met with strong opposition from the lord chancellor; and, by his influence, so many amendments were introduced into it, as to destroy altogether its original character. Towards the end of the session, it was sent back to the Commons with these amendments : but its friends disowned it in its new form; and the measure dropped.

CHAP. VII.

Ministerial Exposition of the Financial Situation of the Country-Re peal of some, and Diminution of others, of the Assessed Taxes Ministerial Misrepresentation of the Amount of the Surplus Revenue Improvident Contract with the Bank for the Payment of part of the Naval and Military Pensions-Bill regulating the Reduction of the National Debt-Budget-Amount of Taxes reduced since the termination of the WarMr. Maberly's Motion respecting the Redemption of the Land Tax-The Tax on Foreign Wools-Motion with respect to the Office of Lieutenant General of the Ordnance.

TR. Vansittart, now lord Bexley, left to his successor a much more agreeable duty, than that which it had been his own lot to discharge. Hitherto, the government, pressed by the necessity of maintaining the revenue at a level adequate to the exigencies of the state, had been obliged either to resist every proposed remission of taxes, or to concede it ungraciDusly. Circumstances were now altered. The expenses had been considerably diminished: such had been the increased productiveness of many branches of the revenue, that, notwithstanding the late reduction of several taxes, the total amount of the income of the state, had been little impaired and the Chancellor of the Exchequer Exchequer found, that it was at length in his power to come forward spontaneDusly and propose an important diminution of the public burthens.

The ministers did not permit much of the session to elapse, before they exhibited themselves in this gracious light. On the 21st of February, the Chancellor of the Exchequer, in the committee of Ways and Means, gave an exposie

tion of the financial circumstances of the country. He stated, that in the last year, the total revenue amounted to ...... 54,414,650 The total expenditure to 49,499,130

The surplus to.... £.4,915,520

As to the present year, his estimate was, that the revenue, after allowing for the loss which it might be expected to sustain by the full operation of the reduction of taxes effected in the last session, would produce, from the same sources as were available last year, not less, and perhaps somewhat more, than 52,200,000l., to which was to be added 4,800,000l., to be received from the trustees of half-pay and pensions. The total therefore would be about 57,000,000l. In this estimate he rated the Customs at 10,500,000l., that branch during 1822 produced 10,662,000l.: but there was to be deducted about 80,000l. of tonnage duty received in the first half of 1822 (prior to its abolition), which would no longer be levied. The Excise of 1822 amounted to 27,271,6687.: it lost by the reductions of last year, no less a sum than 1,576,000l.; to which was to

be added in the present year all the additional loss arising (as in the case of the tonnage duty) from the full operation of those reductions, which, in 1822, applied only to a limited portion of the year: Mr Robinson, therefore, was not disposed to estimate the Excise at more than 26,00,000%, The stamps he took at 6,600,000l. which was something less than last year: the post-office at 1,400,000l. being less than last year by about 28,000l.; and this he did, only because he was unwilling to overstate any thing. The assessed taxes and land-tax. in 1822, amounted to 7,217,969l.: but, in the course of last session, the hearth and window taxes of Ire land were abolished, and consequently, towards the termination of the year, some loss was sustained upon that head: now, however, the whole of these taxes was to be deducted, and he therefore rated the assessed taxes and land-tax at no more than 7,100,000l., of which the assessed taxes would be 5,900,000l., and the land-tax 1,200,000l. To these larger branches of the revenue were to be added various miscellaneous items, amounting to 600,000l. The result, then, of the whole calculation was as follows:

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vants.

£.7,147,214

Of this surplus five millions were to be applied to the reduction of the debt; the residue, to the remission of taxes. The imposts, which had been selected as most proper to be lessened or abolished, were the assessed taxes on windows, houses, horses, carriages, and serAmong these, the first item repealed was the tax upon persons employed in trade and husbandry, who might also be occasionally employed in some other menial capacity, such as the care of a horse: its amount was about 37,2001. The second was the tax upon occasional gardeners. duty had doubtless been imposed under the notion that gardening

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was a luxury, and a mere enjoy ment of the rich; but its effect had been, to deprive the poor of much casual employment, at seasons when it would be most desirable. A gentleman could not have a poor man to turn a walk, or to trim a flower bed in his garden, even for a single week, without being compelled to pay, for his charity; and though the tax was only 10s. for each person, it was very irksome to be called upon to pay for giving this sort of employment to the poor. The tax produced 19,700., and was to be abolished entirely. The next item-that of the lower class of taxed carts, was also to be abolished: it amounted to 9,300l. A similar fate was allotted to the 3s. duty upon ponies and, mules under thirteen hands high, employed by persons in trade and husbandry, which produced 4,480%. The last of the small duties thus entirely done away with, was that of 3s upon horses, employed by small farmers, who were engaged in trade. Its amount was about 6,500l.

With respect to all the remaining taxes upon horses, carriages, and servants, the Chancellor of the Exchequer proposed a general reduction of 50 per cent. The pecuniary amount of this reduction was estimated as follows:On male servants.... £.159,500 Clerks and shopmen of

traders

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With respect to the tax on windows, the general principle, upon which Mr. Robinson proposed to proceed, was a diminution of 50 per cent. There was, however, one description of windows, which he wished to relieve entirely. The windows of shops and warehouses, detached from a house, were already exempt; and his wish was, to extend this exemption_to_the ground-floor windows of shops, whether attached to the house or not. The total reduction upon the head of windows, was estimated at 1,205,000l.; and the total reduction upon the whole of the assessed taxes, about 2,200,000%.

It was further proposed to repeal the whole of the assessed taxes in Ireland. The diminution thus occasioned, amounting to about 100,000l., would, it was expected, be compensated by some new modifications of the Customs, which were intended to be carried into effect in that part of the empire.

This communication of the finan

cial plans of the ministers was received with loud applause by both sides of the House. Mr. Ricardo said, that he thought, that the science of political economy, which in the preceding session had been so frequently attacked, had never before had so able an expositor in that House, as it had now found in the person of the chancellor of the Exchequer. Upon one point, 324,000 however, Mr. Ricardo differed from Mr. Robinson; and that was, as to the amount of our sur9,100 plus revenue. "The right hon. 1,050 gentleman," said Mr. Ricardo,

98,050 Four-wheeled carriages 145,000 Two-wheeled ditto 98,000 High taxed carts 17,650 Horses for riding or

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Ponies under thirteen hands high, the high duty

Bailiffs' horses

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