College, Dublin, the chief justice, and several others connected both with the government and the established church. Dr. Duigenan said, the evils of Ireland were of a particular description, and arose from the prejudices of the lower order, and the mischievous principles disseminated by misguided and depraved characters of the higher order. The publications of the day were fraught with the venom of party; and a late pamphlet published in Dublin by an association of priests, to the amount of 110, had set forth a detail of all the flagitious and criminal misrepresentations of the conduct of England to Ireland. When such extravagancies were committed without reprehension, he was almost surprised to hear there existed in Ireland an Attorney-General. Mr. Parnell thought these works, if they did exist, had been published by way of reprisals; many of a very inflammatory nature having been published on the opposite side of the question, by the friends of the learned doctor. He had still, however, to congratulate the country, from the disposition betrayed by the learned doctor, that he did not fill the situation of AttorneyGeneral for Ireland.-This Supply was also granted. The right hon. gent. here went through The house then resumed; the report was brought up, and ordered to be receiv-vote of three millions and the usual amount ed to-morrow. at which the Malt and Pension tax were [BUDGET.] The Chancellor of the Exche- usually estimated. The advances from quer moved the order of the day for going the Bank amounted to 3,500,000l. The into a committee of Ways and Means, to unappropriated surplus of the consolidated which the account of the Surplus of the fund which his hon. friend would move Consolidated Fund was referred.-The in the present committee, was, on the 5th house having resolved itself into the said of April, 726,870l. Upon a rough estiCommittee, the right hon. gent. rose, pur- mate he was warranted in taking the war suant to his notice, to submit to the com- taxes at twenty millions. The committee mittee the arrangement which he intended would be aware, that the duties to be levied to recommend to parliament to adopt reunder the Orders in Council were applicaspecting the Stamp Duties, from which he ble to the war taxes, and therefore he felt proposed to derive a portion of the ways the more confidence in taking their amount and means of the year. But, before he at 20 millions. The Lottery he should take should enter into that part of the statement at the sum of 350,000l. which was unwhich he was to submit to the committee, doubtedly less than it had produced in the he felt it necessary, in order to justify the present year, but he did not think he could vote with which he meant to conclude, to estimate its produce higher than the recapitulate the amount of the Supplies, amount he had stated. It would be in the which had already been granted in the recollection of the committee, that the sum course of the present session. By enume- of four millions of Exchequer Bills had rating the different items of Supply already been funded in the course of the present voted, and the Ways and Means available session, and that in submitting that meaat present to cover them, he should point sure to the house, he had stated that it was out to the gentlemen opposite, the ground intended to issue 4 millions of Exchequer upon which he brought forward the speci-Bills in place of those funded, as part of fic arrangement which he was to submit the ways and means of the year. By to the consideration of the committee. adding to these different items the sum of an improved mode of collecting t ties on stamps, would be calcula yield 200,000l. The whole of thes would amount to 770,000l. being a excess above the sum actually requi He came next to state the view upon he grounded the arrangement he had 8 millions, which was the whole of what ing a surplus of Ways and Means above 5 I committee were aware, that, in the of the last year a principle had been nised by parliament, founded upon t pension of all taxation for 3 years, a resorting to the war taxes to cov necessary charges of loans. The of this principle had met with the c rence of all sides of the house, t some of the provisions of the m founded upon it had been canvassed. ing stated this, he was bound to exp the house why he had thought it nec to depart from the principle in the instance, by proposing to lay on add taxes, to the amount of above 300 and it certainly was not because considered the principle laid down noble lord who preceded him unwise had felt how desirable it was to c date the different acts relative to t sessed Taxes and the Stamp Duti considered that a good opportunity making improved regulations for t lection of both, to make a small a in certain items. He had already with respect to the Assessed Tax he was now to propose a similar with respect to the Stamp Duties. these means, without adding consi to the burthens of the public; they contrive to provide for the preser they might in the next and followin resort to the principle, which had generally approved of, unless upor view of the state of the taxes, v might fill the situation he occupied, be of opinion, that by regulation dification a supply could be obtaine out increasing the pressure upon tl lic, and to relieve the war taxes committee would recollect that the acts had been consolidated in th 1805, the new schedule of the Sta ties having been prepared in the ye and containing within a short com the duties on Stamps. The numbe relating to Stamp Duties amounte or 70, and those for the collection made the number on the statute bo ly 100. It was thought desirable to date all the acts relating to the du one, as also those for the regulat collection of the duties. The former had been consolidated, but the latter had not, and notwithstanding the ability and industry exerted by the commissioners and other officers of the department, he should not be able to bring forward a proposition for that purpose this session; but the business was in such a train, that whoever might fill the office he held, would have it in his power to bring the measure forward. The amended schedule would be prepared in the present session, so that the different items might be open for consideration previous to the passing of the act. The manner in which the schedule was to be prepared was by disposing of the several duties under different heads, by a distinct arrangement, in alphabetical order, so as to afford a ready reference to any person who might desire to know what particular duty would be applicable to his case. There were various instruments at present charged under the name of deeds, which would be referred to their respective heads, though it was not deemed right that any addition should be made to the amount of duty at present attaching to them. Another alteration would be made in certain duties now levied in Scotland. Towards the close of king William's reign two Stamp acts had been passed, to provide for the interest of debts incurred. One was temporary, the other permanent. At the time of the Union with Scotland, it was stipulated that neither should ever be levied in that country. The temporary act had now expired, and the duties were now legally leviable in Scotland, but the duties under the permanent act could not be levied there. Much inconvenience was experienced in the collection of the duty, and by the persons upon whom it was levied, in consequence of the fractional differences between the amount of the duty there and in England. But this was not a ground for depriving the Scotch of the advantage of their articles of Union; and, therefore, in proposing to equalise the duty in both countries, he meant to remunerate Scotland, by a reduction of the duty on all instruments to be used in Scotland. The addition to the amount of the duty would arise from an application of the ad valorem principle to other instruments, than those to which it at present applied. It had on a former occasion, been in contemplation to apply that principle to all conveyances of real property, by making the instrument invalid if the stamps were not of the legal amount. But, as it would be hard to render an in strument of no effect merely because of the stamp not being of the legal amount, the design was abandoned. He did not mean to carry his provision to that extent, but that a specification should be made of the amount of the consideration, and the duty on the stamp should be in proportion. And he proposed to apply this principle, not only to all conveyances of real estates, but to the admission to offices of courts and government. At present the duty was 201. upon all offices of the courts, without regard to the amount of the income. He should propose to reduce the duty upon the lower offices, and to raise it upon the higher offices. Upon all offices, the income of which should not exceed 601. no duty should attach; upon all over 601. and under 150l. the duty would be 8.; upon all over 150l. and under 300l. it was to be 201., and so in proportion upon higher incomes. It was also proposed to make some alteration in the duty on indentures, but not to carry it higher than it was before the year 1804, and in some cases to reduce it lower. There was likewise some addition expected from the duty on Attornies indentures. The duty at present on articles of indenture, to an Attorney of the superior courts, was 110l. and of the inferior courts, 55l. The same duty which applied to indentures to solicitors in chancery should also apply to proctors, for he could not see why, when the advantage was equal, the parties should not be subject to similar duties. He proposed that the duty of 55l. should extend to indentures to the writers to the signet in Scotland. In the duty on collations and donations, a small alteration was to take place; for where they gave the right as fully as induction and institution, the duty which did not at present attach was to apply. With respect to enfeoffments, a small addition was to be made; the duty being at present only 17. 10s. it was proposed to raise it to 31.; the duty applicable to another mode of conveying real estates by lease and release. An addition was also proposed to the duty on the grant of honours and preferments. The duty was at present but 201. in all cases. In Ireland, the duty on the creation of a duke, marquis, or earl, was 2007.; on the creation of a viscount, 150l.; and on the creation of a baron 100l. and he could see no reason why this country should not adopt the same rate of duty which existed in that. Some slight alteration was to be made in the duty upon the grant of leases of crown lands. At present it was 201. | consideration should not exceed 15 duty was to be 1.; between th 300l. 11. 10s.; between 300l. and 21. 10s.; between 500l. and 750 between 750l. and 1000l. 7 10s. in no instance to exceed one pe upon the consideration. Upon the struments and the re-issuable prom notes, he calculated for the advance amount of the stamp duties to the of 200,0001. And he had brough forward before the recess, in orde gentlemen might have the longer tunity of considering the different p the measure by referring to the Sch which they would have in their If he had omitted any thing in the dule, he should be happy to avail h of the suggestion of any hon. gent. t ply the omission. He was aware t would have been more consonant 1 usual practice to have kept back this ment till after the Loan should be con for the convenience of the house, tha and where the lease was beneficial, that was not an improper duty; but as under the present regulations, the leases of crown lands were no more beneficial than those of any private individual, the duty ought not to be levied unless where the lease was beneficial. The public would not be a loser by this reduction, because the party always paid less in proportion to the amount of the duty. Upon the grants of money and pensions, it was proposed that the duty should attach upon the ad valorem principle on the higher grants, though it would apply on a reduced scale to the lower. A duty was also to apply to policies of insurance on lives, which had been exempted in 1804, though there was no reason why they should be so exempted. Another head to which he wished to call the attention of the committee, was the case of Promissory Notes re-issuable, issued by persons calling themselves bankers. He proposed that every per-ed for, but it appeared to be much son issuing such re-issuable notes should pay 201. a-year for a licence. The duty upon such notes was at present 3d. each, and he proposed to raise the duty upon all to 4d. each, but when the notes were payable only in one place, the duty was to be 6d. each. Another alteration was intended relative to the manner of transferring the shares of Joint Stock Companies. At present the duty was collected only in proportion to the nominal value, but it appeared to him that it should be in proportion to the real value. As to Law proceedings, they were already so highly burthened, that no addition could possibly be made to them. There were only some small instances, which could scarcely be considered but as omissions in the year 1804. Thus he proposed a duty of one shilling on all summonses before a master in chancery. With respect to probates of administration in Scotland, the duty was to apply in the same manner as in England. As to legacies, the duty applied on all above 20l., except a residue, and then the duty did not attach till the residue amounted to 100l. It was proposed that the duty should apply indiscriminately to residue and legacies. It remained for him only to explain how the principle he stated was to apply to conveyances. The duty at present was 30s. on all conveyances of land. This duty he proposed to lower on the conveyances of smaller property, and to raise it in a proportion to the value on the higher degrees of property. In all cases where the VOL. XI. Mr. Biddulph thought the arrange for the service of the present year and ought to be made without any tional taxes. He recommended the tion of a contingent fund by the Crown-Lands, to which the public become tenants. The sums for Crown rents might be sold were a inconceivable. One hundred poun been demanded of him for a rent of Such parts as might be sold to adva might be disposed of, and the st 600,000l. might easily be created, to be available after the first dividen surplus of the Consolidated Fund brought in aid, whenever any defic should require it.-After a few ob tions from Mr. Tierney, Mr. Giddy Vansittart, and Mr. Huskisson, the solution was voted, and the repor ordered to be received to-morrow. [OFFICES IN REVERSION BILL.] ( question for the third reading of the Mr. Whitbread said, that it had be inclination of his mind to have of the third reading of this Bill, in that the house might take another which would have appeared to him more | The Chancellor of the Exchequer maintain- remedy the evil it professed to prevent altogether. He considered it merely as a compromise made with a party that nobody knew, and which that house ought not to submit to. The bill in itself was certainly either good or bad. If it were good, it ought to meet the universal concurrence of the house; if it were bad, it was entitled only to general rejection. It ought however to be recollected that it was recommended by a committee especially appointed by that house to enquire into and take into consideration the state of the finances of the country, who had recommended the measure as a primary step towards making much more extensive and important reforms and retrenchments; and he did not perceive that it was opposed by any one, save those who were decided enemies to any reform at all. Taxes to a very great amount had been imposed on the people, and he allowed most properly imposed; because their safety, and security in every thing that was dear to them depended on it. No man should however tell him, that places could be suffered to be given to sucklings, without the greatest disadvantages resulting therefrom. The chancellor of the exchequer was supposed to have a considerable share of power over the king's conscience; and how could he in any reasonable way grant a reversion of that? He could not but feel hostile to the bill altogether; but the preamble was sufficient to make him so, for it went only to suspend that which he thought should be entirely abolished; and he was sure the country looked for something more effective than such a half measure. He called the attention of the house to the situation of the country-to the very heavy taxation to which the people were liable; and yet he was happy to say, there never was a period in the history of the country in which the people shewed a warmer zeal for its interests, or a more determined loyalty towards the existing government. Mr. Fuller thought the house was not in a situation to give an opinion of what gentlemen on the other side would be at; at one time they were satisfied with the bill, now they were dissatisfied. It was impossible to understand their meaning. They had talked a great deal about places in reversion, and of the necessity of shutting the book. Why had not the minister Mr. M. A. Taylor expressed himself of the day, to whom those gentlemen were decidedly hostile to the present bill, be-attached, who received 24,000l. a-year of cause it did not, in his mind, tend to the public money why had not he been |