599 ceived them to have, they did not appear to him of fufficient moment to defer a bill of fo much urgency. however, that on more mature confideration, the noble He believed, Lord would be convinced that the objections proceeded only from a mifconception of the law, and that fo far from introducing any new principle, the bill was perfectly confiftent with every old one. fave trouble and expence, and give to magiftrates and conThe prefent bill would only tables that indemnity which the law would afford. A magiftrate may be induced from inadvertence, misinformation, or falfe charges, to iffue his warrant, and a conftable of courfe to execute it, upon a perfon quite innocent of the offence. This man had his remedy at law, and might bring his action against both or either of them for falfe imprifonment, but if he could not prove that the proceedings were malicious, he could not poffibly fucceed; and the main purport of this bill was to prevent fuch litigious and vexatious actions, as it protected no perfon who misconducted himfelf wilfully or with malice. The Speaker put an end to any further converfation on this fubject, by obferving, that there was no queftion before the Houfe. PROPERTY AND INCOME TAX. The Houfe having refolved itfelf into a Committee on this bill, the Chancellor of the Exchequer stated that he was particularly defirous every claufe fhouid receive the most minute attention and difcuffion. He alfo informed the Houfe, that before their final decifion was afked on the bill, it thould again be printed. Mr. Kinnaird expreffed much fatisfaction at hearing this statement from the right hon. Gentleman. The Committee then proceeded to the confideration of the bill, and feveral very important alterations were made. The claufe for empowering furveyors to examine property, in order to estimate its value, was fo amended as to do away the power of entering dwelling houfes, which was originally given by the bill. All the claufes relative to the mode of collecting the tax at the Bank were ftruck out, in confequence of the Chancellor of the Exchequer declaring it to be his intention to fubftitute others in their stead, when the Committee thould have gone through the bill. He stated, that upon conlideration it had been thought adyifeable nat to require that the YOL. IV. 1802-3, portion 3 Z portion of the tax to be paid by funded property fhould be ftopped out of the dividends at the Bank. It would therefore be the object of the new claufes to direct that the stockholder's return fhould be made in the fame manner as thofe of other perfons: if, however, after the expiration of fix months no return thould be made, it was intended in fuch cafes to give the power of collecting the tax at the Bank in the manner first propofed. He trufted this arrangement would obviate all the objections which had been made to the clau'es in their prefent fhape, and at the fame time afford fufficient fecurity to the revenue. A long converfation took place on the claufe relative to foreign ftockholders. The Chancellor of the Exchequer introduced an amendment, which not only exempts ftock already purchased by foreigners from the tax, but also all funded property, which may, during the operation of the act, be acquired by perfons not fubjects of his Majefty, and not refiding in the British dominions. Mr. Pitt expreffed his fatisfaction at finding the right hon. Gentleman was at laft convinced of the erroneous principles on which the bill was originally founded, with relpect to funded property. It was now not only acknowledged that a violation of public faith had been avoided, but the right hon. Gentleman had extended his correction of the evil to points which were not hinted at in the arguments he had thought it his duty to fubmit on this fubject to the Committee. The Chancellor of the Exchequer could not admit that the bill, as it originally ftood, contained any breach of faith. In the prefent inftance it was not any doubt in his mind respecting the right of the Legislature to extend the tax to funded property, which might hereafter be acquired by foreigners, that had induced him to fuggeft the amendment. The propofition was folely founded on confiderations of policy; for it was certainly of importance to encreafe the number of buyers in the funds, and this amendment he conceived would be a farther inducement to foreigners to purchase British stock. The Attorney General alfo contended, that the principle upon which the bill at first went implied no breach of faith. Diftinctions had indeed been made with respect to the nature of property. It had been thought just to make the the revenue arifing from permanent capital in London in the public funds, pay more than the precarious profits of trade or profeffion; and he regretted that thofe diftinctions were abandoned for the fake of that uniformity of principle, which his right hon. friend (Mr. Pitt) had recommended. Mr. Pitt infified, that the only ground for the exemption of foreigners was the avoiding a breach of public faith. Making them liable to the tax would not prevent them from buying into our funds. The advantages, and the fecurity enjoyed by the British ftockholder above the public creditor of any other country, would always procure plenty of pur chafers. After fome further converfation, the amendment was agreed to. The paragraph in fchedule D, which fubje&ts the annual profits made by perfons not the fubjects of his Britannic Majefty, nor refident in Great Britain, on trade or employment exercised in Great Britain, to a duty of Is. for 20s. underwent a very long difcution. It was at laft agreed to refer it for future confideration. The firft rule of fchedule D, No. 2, which directs that the duty to be charged in refpect of any trade or manufacture fhall be computed on a fum not lefs than the full amount of the profits for the preceding year, was also discuffed at great length. Mr. Pit thought that an average of the three yea rimmediately preceding the time of making the affeffment would be the fairest rule of eftimation; but he was against leaving it to the choice of the parties, whether they would found their return on that average, or on the profits of the preceding year; becaufe in that cafe the election would always be made in a way injurious to the intereft of the public. The option to this effect, which had been given under the last income act, had occafioned a very great defalcation in the tax. After a very long converfation, in which Mr. Vanfittart, Mr. Kinnaird, Mr. Hobhoufe, Mr. Bragge, the Chancellor of the Exchequer, Mr Rofe, &c &c. took a part, it seemed to be the general opinion of the Committee, that no option fhould be allowed, and that the duty thould be eftimated on the average profits of three years, immediately preceding the 5th of April laft; but the claufe was referred. Thefe were the amendments or fuggefted alterations moft interefting to the public. About half paft eleven, the Com3Z2 mittee, mittee, having got through little more than one third of the bill, the Chairman reported progrefs, and obtained leave to fit again on Monday. * The other orders of the day were then poftponed, and the Houfe adjourned. HOUSE OF LORD S. MONDAY, JULY 18. Counsel were called to the bar and evidence further heard on the Bristol port bill, after which Mr. Adam and Mr. Harrifon were heard in fupport of the bill, and Mr. Serjeant Heywood was heard in reply. The bill was-then read a fecond time. On the question that the bill be committed, the Houfe divided-Contents 5, Non-contents 2. The bill was then ordered to be committed. The Scots inland navigation bill for the grant of 20,000l. was brought from the Commons, and prefented by Mr. Hawkins Browne, and others; the Irish loan bill and the Thames police bill were brought up by Mr. Alexander and others. They were all read a first time. The bills upon the table were forwarded a ftage each. On reading the bill for procuring returns relative to the expence and maintenance of the poor, The Earl of Suffolk rofe and faid there ought to be a regular return of the poor. It was highly important that their numbers should be known. By fome late and minute calculations, the poor of England amounted to three millions. The Lord Chancellor faid, it was competent to the Noble Earl to move any claufe that he thought proper, on the subject to which he had alluded, when the bill was in a Committee. WOOLLEN MANUFACTURE SUSPENSION BILL. The Lord Chancellor called the attention of the Houfe to the bill brought in by a noble Earl, not then in his place, for the purpose of poftponing to fome diftant day, the fecond reading of that bill, if their Lordships fhould ever think proper to read it a fecond time. His Lordship defcribed the nature of the woollen manufacture bill which the Houfe had referred to a Committee above ftairs, and which went to repeal a variety of exifting acts of Parliament. The object of the noble Earl's bill was to fufpend the proceedings respecting the woollen manufacture bill, fo as to enable the House to ren w renew them in their prefent ftate at an early period of the next feffion. Their Lordships were induced to entertain it in the first instance, without perhaps giving it fufficient con. fideration. He had fince turned his mind to the fubject, and had learned, that no precedent for fuch a proceeding had obtained, except in cafes of bills of pains, and for the due fecuring of those who were amenable to the laws. Such a measure, if adopted, would tend to establish a dangerous precedent,t he practice might become frequent, and even a general bill of fufpenfion. The option of deciding on the bill referred to a Committee lay with their Lordships, and it neceffarily became a queftion, whether, confidering the advanced period of the feffion, they could pay it that due and neceffary attention which it required. His Lordship then adverted to the length of time, nearly eight months, it was before the House of Commons, and said it deserved one confideration, whether in the little period of the feffion that remained, their Lordships would have fufficient time to weigh and examine the subject with proper care and deliberation. Every due attention ought to be paid to the interefts of the feveral parties concerned, but probably in the other House they may think proper to go upon the report of their Committee at once. His Lordship pointed out the different courses which the Houfe had in their power to pursue respecting the woollen manufacture bill, and concluded with moving, that the further confideration of the Earl of Radnor's fufpenfion bill be adjourned to that day fortnight; and that the bill to fufpend proceedings in actions, profecutions, and proceedings, under certain acts relating to woollen manufacture (ordered to be printed in December laft) be committed for Thursday next.-Ordered. Adjourned. OM HOUSE OF COMMONS. MONDAY, JULY 18. Several accounts for the last fourteen months were pres fented from the Eaft India Houfe, and ordered to be printed. An account was prefented from the Exchequer office, of the produce of all the permanent taxes, in the years and quarters ending 5th July, 1802, and 1803, respectively. Ordered to be printed. The |