collected, that this tax did not fall on houses with less than seven windows and four hearths. The severest pressure certainly was on the lodging-houses in towns, but the tax on them had virtually been reduced 50 per cent. In the last year, the whole tax had been reduced professedly 25, but really 50 per cent, the produce being in 1817, 440,000l. in the last year 235,000%.

such generosity. It must be recollected, that 50 per cent. had been on a late occasion deducted from the assessed taxes of Ireland, while a discretionary power was left to the government still farther to mitigate those taxes. But the operation of the tax under discussion had also been most materially mitigated in certain cases, through the discretion of the government which discretion was sanctioned by parliament; and he was confident of the readiness of his right hon. friend, the chancellor of the exchequer, to accede to any mitigation that might be suggested. To the motion, however, before the House, neither his right hon. friend nor himself could consistently agree; for according to that motion, it was proposed to repeal the tax altogether. But upon what rational ground could it be contended that Ireland should not pay any window tax, while every other part of the empire was subject to that tax? The right hon. baronet had dwelt much upon the contributions of Ireland since the union. But it should be recollected that that country had by no means for several years paid its fair proportion towards the expenses of the cmpire. It was, indeed, the peculiar advantage of Ireland, that it was enabled to fight against the common enemy, as well as against internal rebellion, from the purse of the empire, whilst its own contribution was hardly sufficient to defray the expenses attending the contest against its own domestic foes. This advantage Ireland enjoyed for nearly 18 years, and was it not then too much to say, that that country, for which he felt every due solicitude, should be exempt from a tax that was paid by Scotland? As to the arguments drawn from the assertion, that the tax under consideration was originally imposed as a war tax, and ought not to be continued in peace, he begged gentlemen to consider, that it did not follow, because a chancellor of the exchequer expressed a hope upon the imposition of a tax, that it would be only required during war, that such tax must necessarily be discontinued upon the conclusion of a peace, the war continuing much longer than the chancellor of the exchequer could have calculated. This hope being consequently disappointed, such an inference was indeed by no Lord Castlereagh argued, that as parlia- means fair, and therefore it had not been ment was always found generous in its insisted upon in that House; for it was consideration of the peculiar circum-known that between four and five millions stances of Ireland, it would ill become the advocates of that country to trespass upon

Sir J. Newport said, the debt of Ireland had been created by her having undertaken to pay a most unreasonable share of the expenses of the empire by the act of union. It was unfair to visit this rash undertaking on the part of Ireland upon her in every debate on her financial situation. The only reasonable argument would be to show, that she had not paid as much as her means enabled her. But could this be proved? Was not the contrary manifest by the failure of all the budgets of all the ministers who had attempted to increase the revenue? It was a fact which should be generally known, that the estimated increase of the revenue to be effected by the several new taxes imposed in Ireland from 1808 to 1817, was rated by the several ministers at 3,500,000l. yet the revenue of 1817 only exceeded that of 1808 by 50,000l. As it was utterly impossible to suppose that this had arisen from want of ability in all the ministers, it could only have been caused by the inability of the people to bear taxation. The mass of the Irish people were poor beyond the idea of English legislators, and many of those who could bear taxes, had by the union been called away to this island to increase its riches and to add to the disproportion between the wealth of the two countries. The chief objection to this tax was, its effect in promoting disease. This effect was proved by the report of the medical board. The exclusion of light and air, by the endeavour of the poor to escape the pressure of the window tax, was evident from this fact, that while the landlords of houses in Dublin, who kept their windows open on the lower floor, were free from the contagion, the poor lodgers above stairs, who closed their windows in order to escape the tax, were most severely afflicted by it.

of what were originally denominated war taxes, were still continued in England,

*

while the present tax, bearing that deno- | mination, amounting to only 200,000l., was continued in Ireland. In England also, it must be remembered the property tax, originally a war tax, had been continued for several years in peace, while Ireland was altogether exempt from its operation. But it was said, that Ireland was too poor to pay the tax under discussion. Was she not, however, as competent to pay that tax as Scotland, and was it not too much to maintain, that while Scotland paid this tax Ireland should be relieved from its pressure in perpetuity? He lamented the endeavours which had been made to swell the existence of this tax into a great national grievance, especially considering the pressure of taxation in England, which had paid 200 millions of that property tax from which Ireland was altogether exempt. There had been quite a mistaken conception upon this subject in Ireland. But he was glad to perceive that this misconception was in a great measure removed. This indeed he was led to conclude from the conduct of his own constituents, to whom he had addressed a letter last year, în reply to a remonstrance from them respecting this tax, and he had since received no such communication upon the subject; whence he inferred that their opinion was altered.

England since the enactment of that diabolical measure, the Union. But how had the noble lord's endeavour succeeded? He had asserted, that the internal expenses of Ireland had been enormous; but whence that expense? Why, in erecting barracks, and in maintaining an extraordinary number of soldiers and policemen, to prevent the expression, or guard against the consequences, of that discontent which a notorious system of misrule had engendered. Yet, to defray the expense of such a system, it was determined to uphold the tax under discussion, which was, perhaps, the most noxious that the ingenuity of taxation could devise.

Mr. Martin, of Galway, declared his resolution to resist the motion, notwithstanding the opinion of the great body of his colleagues from Ireland, and the communication which he had received from the capital of the county which he had the honour to represent. But he would act from his own conviction; and in so acting, he had the satisfaction to think that he should return to his country completely sheltered from censure by the universal popularity of the right hon. secretary for Ireland.

Mr. Grattan said, that as on the one hand he should be sorry to abandon the post of strength of his country, so on the Mr. Wilberforce said, that he had at- other he should be sorry to make an invitended upon this occasion with the most dious contrast of the state of England favourable disposition towards Ireland, to with that of Ireland. Such a contrast which he thought this country owed a might lead to a competition of strength long arrear of kindness and justice, espe- between the two countries, which ought cially for the system pursued respecting always to be avoided, and still more so her government previous to the union; after a marriage had taken place between but still he must declare that he felt it his them, which it was the interest of every duty to oppose the motion. He felt as an loyal patriot to make as indissoluble as Englishman the highest regard and obli- possible. The chancellor of the exchequer, gation towards Ireland, not from her pe-in diminishing the window-tax as he had cuniary supplies for the common object of the empire, but from her contribution of men-from her having furnished the galJant soldiers and the great captain through whom the deliverance of Europe was mainly achieved.

Mr. Hutchinson ably supported the motion, which, from the language of the noble lord, would, he apprehended, be met by a decided negative. But it was too much, he thought, on the part of the noble lord, to aggravate the mortification of that negative, by the lecture which he had read to the representatives, and to the people of Ireland. The noble lord had endeavoured to show, that Ireland had reason to be satisfied with the conduct of (VOL. XL.)

diminished it, had done himself the greatest honour, and his constituents were grateful for the mitigation which he had effected of the burthens which were imposed upon them. The right hon. gentleman had addressed to the churchwardens of the different parishes in Dublin, queries: 1st, as to the number of houses in each parish; 2dly, as to the number of houses inhabited; 3dly, as to the number to be let, occupied or not: and 4thly, as to the number of insolvencies. What did the House think was the answer to these inquiries? He would tell them. In the parish of St. Mark there were 85 houses shut up, 50 to let, and 120 insolvent. In that of St. Andrew there were 400 houses, (L)

therefore, of all these high-sounding words, he must oppose the repeal of the tax in question.

Mr. Callaghan supported the motion, first, because the tax was so unpopular in Ireland, that its receipts were not worth the sacrifice, next because Ireland had not had a proportionate remission of taxation since the arrival of the peace. It would be wise to commute such a tax, when the popular odium was so expressed.

of which 147 were in arrear to the collec-
tor, and 95 insolvent. In that of St. James
there were 700 houses, of which 50 were
uninhabited, 150 to let, and half insolvent
for the grand jury cess. In the parish of St.
Michael within, there were 184 houses, of
which 70 were inhabited, 14 uninhabited,
and 30 or 40 insolvent. In St. Mary's
were 1,500 houses, of these 271 were shut
up, and 291 were returned insolvent. In
St. Thomas's were 1,458 houses, of which
146 were insolvent, and 450 waste. In
St. Catherine's were 1,887 houses, of
which 105 were insolvent, 110 in ruins,
and 90 waste. In St. Bridget's 680
houses, of which 103 were shut up, and
57 open, though insolvent. In St. Mi-a breach of faith.
chael's were 111 houses, of which 42
were insolvent, and 11 shut up. In St.
Andrew's, 650 houses, of which 129 were
insolvent; and in Werburgh's, 267 houses,
of which 37 were insolvent. Such was
the plain statement of facts; and after it,
he did not think it requisite to trouble the
House with any farther remarks.

Sir N. Colthurst said, that though he in common with his fellow countrymen did not wish to shrink from the exigencies of the state, still he must condemn the tax as being the origin of disease and distemper in Ireland.

Mr. Colclough said, that this tax had not merely increased the typhus, but had also entailed upon posterity a chronic malady called the scrofula. He could assure gentlemen, that this disorder had increased to a ten-fold degree since the institution of the window-tax.

Mr. Marryat said, that the hon. gentleman opposite reminded him of the old man who married two young wives, one of whom pulled all the black hairs from his head, and the other all the white, till at last none at all were left to the old dotard. So it was with the hon. gentleman and the present taxes; they wished to pull one way in the name of morality, another in the name of humanity, and another in the name of philanthropy. If they were allowed to do so, the country would be left without any resources. Morality, humanity, and philanthropy were more flourishing than the revenue. If it were not for the taxes there would have been a revolution, and in that case morality, humanity, and philanthropy, would have been buried under that hidemass of crime which the civilized world had seen in France. As a friend,

ous

Mr. Forbes spoke in favour of the repeal. The faith of the Irish parliament was pledged to its repeal, and, in his opinion, no financial arrangement could justify

The House then divided:-For the motion, 73-Against it 150-Majority, 77. List of the Minority.

Abercromby, hon. J.
Archdall, gen.
Burroughs, sir W.
Barnett, James
Bennet, hon. H. G.
Burdett, sir F.
Benyon, Ben.
Butler, hon. J.
Butler, hon. C.
Bagwell, rt. hon. W.
Browne, Dom.
Becher. W.
Bective, earl of
Callaghan, G.
Coffin, sir Isaac
Colclough, C.
Colthurst, sir N.
Clifford, Aug.
Carew, R. S.
Carroll, John

Chichester, Arthur
Denman, Thos.
Euston, earl of
Fitzgerald, lord W.
Fitzgerald,
Fitzgibbon, hon. R.
Forbes, C.
Glerawley, lord
Gordon, Robt.
Grattan, right hon. H.
Hart, Gen.
Hutchinson,hon. C.H.
Hill, lord A.
Hurst, R.
Hamilton, H.
Kirby, John
Knox, hon. T.
Kennedy, Thos. F.
Latouche, John.
Leslie, C. P.
Maule, hon. W.
Merest, J. D.

Primrose, hon. F.

Ponsonby, hon. F. C.

Power, Rd.

Pares, Thos.
Prittie, hon. F. A.
Robarts, W. T.

Robarts, A.
Richardson, W.
Rickford, W.
Shaw, R.

Symonds, T. P.
Smith, hon. R.
Stewart, sir John
Somerville, sir M.

Sneyd, Nat.
Talbot, R. W.
Tavistock, marq. of
Vereker, col.
White, Luke

Westenra, hon. H. R.
Walpole, hon. G.
Wilson, sir Robt.

PAIRED OFF.

Althorp, visct. Cavendish, lord G. Duncannon, visc. Dundas, hon. L. Le Fevre, S. Russell, lord W. Stewart, Wm.

opposed himself to any alteration in the burgh government of Scotland. The two petitions to which he alluded were from the burghs of Anstruther, complaining of the burgh government, and praying the interference of the House-The petitions were read and ordered to be printed.

SECOND REPORT FROM THE COMMITTEE OF SECRECY, ON THE EXPEDIENCY OF THE BANK RESUMING CASH PAYMENTS.] Mr. Peel presented the following Report from the Committee of Secrecy on the Affairs of the Bank:

Sir J. Mackintosh observed, that the tions they have to make upon the matters imYour Committee will preface the observapetition did not convey any complaint of mediately referred to them by the House, by what had actually taken place in the a brief recapitulation of the laws which imHouse. posed and have continued the Restriction Sir G. Clerk replied, that the expres-upon payments in Cash by the Bank of Engsions in the petition must be taken as re- land. ferring to what had occured in that House, and no where else; and that he could see no reason why this petition should not fall under the same rule which had excluded its predecessor.