"all freehold property is wholly ex- exactly in the proportion that the va66 empt, and, therefore, from this tax, "lue of the property becomes smaller "which is, on an average, about three" and smaller in amount. 66 " manner. e be per cent. on all other property in the "That in the case of leases of lands, "kingdom left by will, or coming by "tenements, &c., where the yearly rent "intestate succession, the estates of the" is five pounds, the stamp-duty is one nobility and landed gentry (including "pound, or twenty per cent.; but "the advowsons and lay-tithes) are "where the yearly rent is a thousand exempted, while the father, the mo- " pounds, or any sum above that, the "ther, the child, of the fundholder, the " stamp-duty is ten pounds, or one per "tradesman, the farmer, or other per- "cent.; and that tax goes on, from four son bequeathing personal property, has" hundred a year rental to five pounds one per cent. to pay on the amount of a year rental, getting heavier and "the legacy or intestate succession," heavier, but increasing iu the small "while a brother who has had a thou-" rentals in a most disproportionate "sand pounds left him by a brother, "has thirty pounds to pay on this duty, "That, in the case of mortgages, "and while a distant relation of the 'bonds, and securities of every descrip"deceased has, on a legacy of the same "tion, if the amount of the mortgage, 68 amount, to pay one hundred pounds. "for instance, be twenty-five pounds, "That, in regard to the probates of" the amount of the stamp is one "wills and letters of administration, if "pound, or eighty shillings per cent.; "the deceased leave property above the " but if the amount of the mortgageb "value of twenty pounds, his successors twenty thousand pounds, the amount have to pay a stamp duty of ten" of the stamp is twenty pounds, or two "shillings: that is to say, at the rate of " shillings per cent.; that, in this case, "two pounds per cent. on the value of " the poor man pays forty times as "the property; but that, if the party "much tax as the rich man; and that "dying leave by will any sum from" the stamp is no more if the amount of "thirty thousand to five hundred thou-" the mortgage be one hundred thou"sand pounds, the duty is only one "sand pounds; so that, in a case like "pound ten shillings per cent.; and "this, the poor man pays two hundred "that, in this case again, all freehold " times as much tax as the rich man; "property is exempted. "and that, in this case also, the tax goes That, in the case of conveyances of" on increasing in weight as the taxed "all sorts, the duty upon a thing of five " person becomes poor. "pounds, or on anything under twenty "That, in the case of annuities, if the "pounds value is ten shillings, and the " annuity be for ten pounds, or under, "duty upon a thing of two hundred" the amount of the stamp is one thousand pounds value, or any sum" pound; and that, in due proportion, "above that, is thousand pounds; so an annuity of two thousand pounds that, in the latter case it may be less " ought to pay a stamp-duty of two than ten shillings per cent, on the va- "hundred pounds; but instead of that, lue of the thing conveyed, and in the" it pays a stamp-duty of only twenty"former case, if of five pounds value," five pounds; and if the annuity be "it is two hundred shillings per cent." for ten thousand pounds, or any greater "on the value of the thing conveyed; "amount, it still pays a stamp-duty "and thus, in this case, the poor man "of only twenty-five pounds; so that pays twenty times as much tax as the "here the poor man pays forty or fifty "rich man on precisely the same sort of" times as much tax as the rich man; st property, and under the same act of" and that, in this case also, the tax goes "Parliament: and that, as the act will" on getting heavier and heavier as the 43 show, the weight of the duty goes on]" parties become more and more poor. "increasing from ten shillings per cent. "That, in the case of promissory to two hundred shillings per cent.," notes and bills of exchange, not ex 66 66 "ceeding two months after date, if the " pays more than eight times as much "sum be forty shillings, or above forty" tax as the rich man; and, if the sum "shillings and not exceeding five pounds" go on increasing to a hundred thou"five shillings, the stamp is one shil-" sand, or a million pounds, still the "ling; and, in the same proportion, stamp is only ten shillings; and that for any sum expressed to be in full of "the stamp on three thousand pounds ought to be twenty-eight pounds" all demands, whether it be for two "eleven shillings; but that, it pays " 66 66 66 pounds or a million, the stamp is always ten shillings; so that in this case it may be fairly said that the poor man pays a thousand times as "much tax as the rich. 66 only fifteen shillings; and that for " any higher sum the stamp is no more "than one pound five shillings, instead "of being, on ten thousand pounds, ninety-five pounds four shillings; and "that, therefore, in the former case, "while the poor man pays nearly one pound per cent., the rich man pays sixpence per cent.; and, in the latter 66 case, while the poor man pays nearly one pound per cent., the rich man pays threepence per cent.; and that, "therefore, in the first case, the poor man pays forty times as much as the "rich man, and, in the latter case, nearly eighty times as much as the "rich man : 46 66 That, in the case of appraisements "not exceeding the value of fifty pounds in the value of the thing ap"praised, the stamp is two-and-sixpence; that, if the thing appraised "exceeds five hundred pounds in value, though it amount to a million of money or more, the stamp is but one pound; so that here the tax falls al"most wholly on persons in the middle "rank of life, and the estates of the nobility and landed gentry are all nearly and here, as in all the" exempt: that an estate of the value "former cases, the tax becomes heavier" of a hundred thousand pounds ought "and heavier, as the tax-payer becomes" to pay an appraisement stamp of two poorer and poorer ; and that, in bills" hundred and fifty pounds, instead of "of a longer date than two months, the the one pound which it now pays; "partiality is still greater, and weighs so that here the people in the middle "still more heavily on the needy man. "rank of life pay, in many cases, two That, in the case of insurance of" hundred and fifty times as much as.. "lives, where the sum insured amounts "the rich. "to less than five hundred pounds, the “That, with regard to apprenticestamp is one pound; that, if it" ships, the parents of a poor boy, who amount to five hundred pounds the give no premium at all with him, stamp is two pounds; that, if it amount" have two pounds to pay for the inden to five thousand pounds, or upwards, "the stamp is five pounds; so that the 66 man who insures ten thousand pounds pays only one shilling per cent.; while" goes on gradually and fairly from "he who insures for less than five hun-" thirty pounds to a thousand pounds, a "dred pounds, and suppose that to be" premium under thirty pounds paying "three hundred pounds, pays six shil-"one pound stamp, and a thousand "lings and eightpence per cent.; and "pounds paying sixty pounds stamp; thus the man of scanty means pays because, in this case, the nobility, clergy, and landed gentry, are not con"cerned; and here we observe, that, "while the poor boy's parents are thus.. sum be two pounds, the stamp is two-" taxed, the duties on settlements made pence; if the sum be a thousand" by the rich, pay only a twenty-five-.. pounds, the stamp is ten shillings," shilling stamp on a thousand pounds. "when, in due proportion, it ought to "That there is a total exemption "be four pounds three shillings and" from this stamp-tax for all bonds, "fourpençe, that thus the poor man contracts, mortgages, conveyances, "deeds, and instruments for making "and effects of the several acts of Par"provision for building, repairing, or "liament, which impose taxes on stamps 66 purchasing houses and other build-" and on things sold by auction." ings, for the beneficed clergy on "their benefices. 66 On these resolutions; on this terri-, fic statement of facts, I shall say no"That by several acts of Parlia-thing; and, indeed, anything that I ment, ending with 55 Geo. III., could say must be imperfect in the pre"chapter 142, which acts impose duties sent stage of the business. The reader on things sold by auction, a duty of sevenpence in the pound is imposed, 66 66 . will perceive, that the last sentence in.. the resolution pledges the House to "in Great Britain, on the amount of take the matter into its consideration on "the sale of any interest in possession the 1. of March. Anything milder or reversion, in any freehold, custom than this; anything less harassing; ary, copyhold, or leasehold lands, anything giving the House and the Mitenements, houses, or hereditaments, nisters a fair opportunity of quietly do"and on any share or shares in the ing justice to the people, could not pos "capital or joint-stock of any corpora-sibly have been proposed. I did not. "tion or chartered company, and of any propose to abolish the taxes, nor even "annuities or sums of money charged to diminish them; I did not propose "thereon, and of any ships and vessels, either of these, lest the answer should.. "and of any reversionary interest in the have been, that the taxes were wanted.. public funds, or of any plate or jewels; in order to keep faith with the fund"but that, on all sales of turniture holder. I, therefore, proposed that the "fixtures, pictures, books, horses, and House should resolve to take the subject...› carriages, and all other goods and into its consideration. It was a puz"chattels whatever, there is a duty of zler! It was a poser! It was like a one shilling in the pound; while on hedgehog rolled up : no knowing where.. "wool, sold for the benefit of the land- to touch it first. It became the duty of owner or his tenant, or the first pur-Lord ALTHORP to say something, how"chasers, the duty is only twopence in ever. What he did say was, to be suré, "the pound; and that from this duty enough to make one split one's sides a "all sales of goods distrained for rent laughing; but I will not more particu "" or tithes, and all sales of leases of larly notice it here; because another "lands or tenements, and all sales of opportunity will take place, and a bet"woods, coppices, cattle, live or dead ter opportunity, hereafter. Mr. O'CON stock, and all unmanufactured pro- NELL was very anxious that I should.. "duce of land, and of all produce of not divide the House upon the subject; "mines, when the sales are made Mr. FAITHFUL, the member for BRIGH"on the lands or at the mines, are TON, called upon me to divide. There "wholly exempted, as well as all was not a sufficiency of time to reflect "the produce of quarries, or of im- duly upon the course to be pursued. "plements used in quarries, mines, Mr. O'CONNELL went to Mr. FAITHFUL or farms; and that thus, while every and brought me word, that he also, "product of the hand of man has to upon reflection, thought that I had better "bear this tax in almost a double de- not divide; but postpone the matter gree, compared with lands and tene- until Friday, upon an understanding that "ments themselves, the produce of the the resolutions should be printed in the.. "land bears no part of this tax, which votes, and put into the hands of mem "is thus shifted from the shoulders of bers in the meanwhile. Upon this..> "the great and the rich, and made to ground I consented to withdraw the.. "fall almost exclusively on the middle motion for the present. Messrs. HCM.. "and working classes of society. and WARBURTON were also anxious that "That, on the first day of March the motion should be deferred, because, "next, this House will take into its as they observed, the House was taken › "consideration the nature, tendency," by surprise." This appeared to me, There was no excuse at all for members not being prepared. It was acts of Parliament that I was complaining of; and, if there were any member of the House who did not know what laws he as it will to my readers, to be a very have, as I told the House, nailed the extraordinary reason, especially for facts down upon every counter in the persons who had been in Parliament so kingdom, and upon every dresser of long. It was no new matter, that I had every farm-house; and, I must confess, brought before the House. It was mat-that I almost regret, that I did not diter contained in several acts of Parlia-vide the House upon the question. ment, the latest of which had been in force for seventeen years! Surely, to state the contents of those acts was not taking_old_members of Parliament by surprise. It was an affair of eight millions a year; it was an affair of a hun-was sitting there to enforce, he had no dred and thirty-six millions of money in lyusiness there. I warrant you that only the last seventeen years, of which there was no one there who told hundred and thirty-six millions, the no- his constituents that he did not know bility, baronets, parsons, and landed what laws were in force. Besides, the gentry, have paid but a very small por- Chancellor of the Exchequer did not tion. So that it was no trifling affair; deny the facts; all that I moved for it was not an affair of" twopenny-half-was, that the House would take the penny economy," as Sir FRANCIS BUR- subject into their consideration on the DETT called the economical proceed-1. of March; and those who would ings of Mr. HUME. Could a hundred have voted against me, would have and thirty-six millions in seventeen years, have escaped the notice of Mr. HUME and of Mr. WARBURTON? At any rate, it had not escaped my notice; I had had it in my eye for the whole of the seventeen years; and, if these gentlemen had done me the favour to attend my lectures, in any part of the To show how this thing works, how kingdom, they would not have been it takes away the earnings and the estaken by surprise now, for, there are tates of the people in the middle rank now no counties in England except of life; how it oppresses the industriCornwall and Devonshire and Dorset-ous classes; how, in fact, it takes, in a shire, in which I have not publicly de- few years, the whole of their property nounced, in the clearest terms, the pro-away, while it suffer the nobility, parvisions of these acts of Parliament. Faith! there wanted nothing but the statement to stir the blood of the whole country. There needed no flowers of rhetoric, no appeals to the passions; there needed nothing but the unvarnished statement in plain sense, uttered in plain words. There is not a family in the whole kingdom, possessed of any property at all, who does not feel the wrong; but, that which these families did not know was this, that the nobility, the parsons, the baronets, the great landed proprietors, escaped these enormous taxes almost altogether; what they did not know was, that the poor and needy tradesman paid forty times as much tax as the rich Jew or loanmonger. This they now know. voted against taking the subject into the consideration of the House, that would have been all; and, if Messrs. HUME and WARBURTON had voted against me, on account of having been taken by surprise, they would, I fancy, have very greatly surprised the people. I sons, baronets, and landed gentry, to “I am, sir, every industrious tradesman, mechanic," soon commence paying probate tax manufacturer, farmer, and merchant, in" the third time ! the kingdom; let them continue to submit silently to the wrong; let them then live like slaves and perish like dogs. "Your most obedient humble servant, 66 So much for that affair. So much for Monday's work. Now for the work of derable and fearful alteration in the Wednesday, which made a very consimanner of carrying on business in the House. I will first give an account of what was done, from the printed proceedings of the House, and then I will give the explanation which will appear to me to be necessary. 66 motion "Liverpool, 19. Feb 1833. "SIR, A great many persons who "do not agree with you on many points, "" are well pleased with your exertions "to reduce the taxes. I observe you "lately denounced the infamous pro"bate tax. I wish every person would 66 furnish you with instances of the oppressive nature of certain taxes, at "least those who have instances worth troubling you with. I beg to men"tion the following: my father died "worth 10,000/. in a remote place, all Sitting of the House, "made by industry and integrity; he made and question put, That this began the world with ten borrowed" House do meet every day, except pounds; his property, though all in Saturday, or such day as shall be "chattels, was so circumstanced, that appointed for election petitions being " he found it extremely difficult to make "taken into consideration, at twelve a fair division amongst his children, "o'clock at noon, for private business to the number of eight; my mother, "and petitions, and do continue to sit "being a woman of sense, was intrusted" until three o'clock, unless the busi"with the whole of it for future divi"sion; he left all to her; she called "her children around her, and proposed "to them to agree amongst themselves" (first having adininistered and paid "the probate tax), as to the distribu❝tion. 86 66 666 66 6 ness be sooner disposed of.' The "House divided: Ayes, 133; Noes, 5. "Resolved,-That when such business has been disposed of, if before "three o'clock, or at three o'clock precisely, notwithstanding there may be "business under discussion, Mr.Speaker do leave the chair without putting any question. 66 66 "That business thus interrupted be "taken up again on the next sitting "My mother declared what my fa-" "ther's intentions were, in which all the "children acquiesced; but from the "nature of the securities and other property existing, it was still found im-" day, as an adjourned debate, in pre"possible to make a division of it, as "ference to other business of the same my mother wished to do. It was, "kind. "therefore, resolved to leave all in her "hands, hoping she would live long" enough to bring the property into "Motion made, and question pro"divisable order, in the meantime, she "posed, That if a House be not "made her will, and died before the formed before a quarter past twelve "object was accomplished, and now "o'clock, for the sitting between "comes the grand grievance, namely, "twelve and three, Mr. Speaker do "another probate tax on the self-same" then take the chair, and count the property; it was amassed by means of "infinite toil and self-denial, and has now paid double taxes; while, as you lately remarked, such vast quantities" "of landed property pay nothing; "some of our lives are not very good, "and much of this little property will |