was to levy a higher tax in proportion on the poorer soils than on the more productive lands. He earnestly appealed to the landed interest to use its utmost endeavour, as soon as an opportunity should present itself, to obtain a modification or remission of the duty on Malt; which, from its entering so largely into the comforts of life in this country, might be called the second essential of existence.

Mr. Slaney replied. He wished to impress two points particularly on the attention of the right hon. gentleman. With respect to the outcast, he intreated him to hear evidence on the subject; because it could be distinctly shown, that this pressed in a most unfair manner upon the maltster; and on the subject of sprinkling, which the law required should not take place for twelve days after a certain process, that period ought to be diminished to eight or nine days, as the value would

Sir J. Wrottesley was decidedly of opinion, that if the regulations which at present existed with respect to the duties on Malt were removed, the manufacturer would be induced to make a much greater quantity of that article; which would, in every way, be beneficial to the country. In the more remote districts of the country the maltster was, in many instances, able to evade a great portion of the duty, an advantage which the maltster in the vicinity of town could not participate in, owing to the superior vigilance of the Excise. The town maltster, therefore, by the present regulations, was not placed on a fair footing with those who lived in the country. In the growth of barlies, again, there was a difference. Some counties were far more genial to the culture of that species of grain than others; but the averages, as they were at present drawn up, were always in favour of the Hertfordshire farmer. If the chan-otherwise be diminished one-fifth. All he cellor of the Exchequer wished to levy a duty upon Malt he thought he should do so in a direct manner, and not by a sort of side-wind to the injury of the honest maltster. As the arrangement at present stood, a great quantity of barley was used for cattle, and much dissatisfaction had been expressed upon that head. With regard to the Excise prosecutions, a great deal of dissatisfaction existed in the country on that head. He thought this a favourable opportunity for making an alteration, and that it would be judicious to give a higher salary to the officer, than to allow him a share of the fine.

The Chancellor of the Exchequer said, the change now suggested had been contemplated by government for some time. It had been intended to appoint a barrister with a good salary, to the superintendence of this department of the Excise.

Lord Milton said, that the effect of the restrictions imposed by recent acts of parliament on maltsters had been to induce them to give up, at least since the act of 1827, the manufacture of malt. He felt himself much indebted to the hon. mover on this occasion. It was a question deeply important to the whole landed interest. The present mode of raising the duties operated on the consumer generally with some severity; but it operated with more peculiar severity on the landed interest. The effect of the present duties

wished was, that the experiments which had been gone through by the trade last year, might be submitted to a committee; on this head he begged to refer to the statement of the committee of 1806, who, after a laborious investigation, had observed, that the present restriction increased the expense about one-fourth; and that if the period was relaxed to seven days, it would prevent fraud, and at the same time afford great relief to the maltster.

The motion was then withdrawn.

ECCLESIASTICAL COURTS BILL.] Sir John Nicholl moved, "That leave be given to bring in a bill to regulate the duties, salaries and emoluments of the Officers, Clerks, and Ministers of certain Ecclesiastical Courts in England."

Mr. Secretary Peel was glad that one so enabled by professional experience and ability as his right hon. friend had taken up the subject of the duties and emoluments of the Officers in the Ecclesiastical Courts. The country would be much indebted to his right hon. friend. No changes were contemplated in the Ecclesiastical Courts; but it was highly expedient that some change should take place in the regulation of the minor departments.

Dr. Phillimore said, he had at the end of last session, given notice of his intention to bring in a bill " for the Reform of some abuses which prevailed in the Ecclesiastical Courts, not of Doctors'

800,000l. The House ought to have an explanation of this profligate waste of the public money at such a period of distress.

The Chancellor of the Exchequer admitted that the estimates had been considerably exceeded; which had arisen partly from the change of form, and not from any wish on the part of those who had the management of the crown estates to deceive. How far the building would eventually satisfy the admirers of architecture he could not tell: different individuals entertained different opinions. There were few persons who did not admire the buildings in Regent-street; yet during the progress of the work, not a month passed without some witty remarks on those buildings. All he asked was, that gentlemen would not be too hasty in judging what the general appearance of the building would be.

mates might not be exceeded by four or five times their amount. In 1825, a speech had been made, fallaciously representing the country to be in a state of unexampled prosperity,to induce the House to consent to the projected expenditure upon the palaces. It was, moreover, stated, that a great expense would be saved, by making the walls of the old building serve in part for the new, and the whole expenditure was not to exceed 252,6931. Last year, the unsightly appearance of the Palace, the reports of the most wanton expenditure, and above all, the discovery of a clandestine advance of money by the Treasury, led to the appointment of a committee, which had made its report on the subject. The report stated, that in May, 1825, the estimate had been 252,6937.; and in June, 1828, the expenditure had amounted to 432,9261. Only 10,000l. had been saved by choosing that most unfavourable site Mr. Bankes lamented the haste with of the old palace. He had no objection which the work had been begun; which for a suitable palace for the monarch; but prevented the discovery that the project of he did strongly object to the most extra- altering the old building was hopeless, vagant and absurd frittering away of until considerable progress had been made. money, without the control of parliament, The Treasury ought to have considered in touching up palaces, without estimates, the subject more carefully, and not have and upon erroneous guesses. After the gone on in so thoughtless a way. A splenenormous expenditure upon Buckingham did palace might have been built in a betPalace, a building was erected which every ter situation, at less expense than had man considered a monument of bad taste. been already incurred. Take the building Mr. Nash, the architect, had acknowledged in front, flank, or rear, the spectator could that he was disappointed with the wings, get no position in which the view would and that the alteration had cost 50,0001. gratify him. The Treasury should have He said, that the arch at Hyde-Park-cor- had a model prepared: if they had, we ner had alone cost 30,000l., that he did should have seen a building of another not know by whom it was erected, and description, and on a better site. The could not conceive for what purpose. It original bill was a rash measure: to induce was certainly not for the purpose of car- the House to pass it, a former chancellor riages, for there was no carriage entrance to of the Exchequer had stated, that the sum the palace leading from it. The act of required would be 200,000l.; whereas 6th Geo. 4th, was, in his opinion, a breach more than 400,0001. had already been exof a contract made between the Crown and pended. It appeared that the Board of the House, when the crown lands were Works, the proper duty of which was to given up and a certain revenue was allotted look to such matters, had no control over to the sovereign. By the operation of the building of Buckingham-house. The that act, the whole surplus Land-revenue architect was paid a commission on the of the Crown might be swallowed up in sums expended; so that the greater the the erection of a palace. Why should the expense the greater the profits. case of Buckingham-house be different Board of Works being, therefore, a nullity, from that of Windsor-castle? In the and the chancellor of the Exchequer delatter case, commissioners had been ap-clining to pledge himself as to the amount pointed, under whose control and respon- of the expense, the committee was called sibility the money was expended; while, upon to vote an indefinite uncontrolled on Buckingham-house, half a million of expenditure. money had been expended before the House knew any thing of the matter; and the entire expense might not be less than

The

Mr. R. Gordon complained of the shameful way in which the estimate had been exceeded. By the present bill there

was no check whatever upon similar delin-years ago, and which provided for the apquency. The Board of Works was ap- propriation of the surplus of the Land-repointed solely to superintend such works; venues towards the expenses incurred in and yet, in this case, that board was ex- erecting the new palace. He was asked cluded from interference. Mr. Nash had what money had been expended on Buckdeclared that he could give no estimate; ingham-house, and what the total expense and by giving up his salary of 500l. a year, was likely to be? Up to the 14th of Feand taking a per centage upon the expen- bruary, the expense had been 346,000l., diture, he confessed he had benefitted to and the last estimate given in was 432,000l. the extent of 3,000l. a year. The origi- as the sum which would complete the edinal per centage had been three pounds, fice. The Commissioners of Woods and and Mr. Nash took five. It was said, that Forests had no control over this expendithe Board of Works had no control, but ture. The accounts were sent in by the that his majesty approved the documents, Board of Works, and the Commissioners and he signed them. They were counter- of Woods and Forests paid them. signed by the Treasury; and thus the expenditure was incurred. The whole subject ought to be put upon a different footing.

Mr. Baring said, he objected to the manner in which parliament had been treated throughout the whole of this transaction. In the first place, it had been discovered, by the merest accident, that 250,000l. which had been placed in the hands of commissioners, under the French treaty, for the most sacred purpose had been handed over to the Commissioners of Woods and Forests, to be applied to a very different purpose. A more discreditable transaction was never heard of. That circumstance was kept concealed from Parliament for nearly two years, and then chance had brought it to light. What was the case in the present instance? Why, they had now discovered, and again by the merest accident, that the noble lord, in a bill for consolidating the laws relative to the Land-revenue, had introduced a clause authorizing the expenditure of an immense sum of money, the produce of those lands, on the same object which had already swallowed up the 250,000l. given up by the commissioners for the adjustment of claims on France. He should like to know from the noble lord, whether that sum of 450,000l. would be sufficient; whether it was meant to return the 250,000l. advanced by the commissioners under the treaty with France? and what further sum would be requisite for completing this project?

Mr. D. W. Harvey observed, that this property was treated as if it were exclusively the property of the Crown; but ar rangements had been made, confirmed by acts of parliament, which rendered it as much the property of the public as any other fund at the disposal of that House. They ought, therefore, to bear in mind, that this was part of the ways and means of the country, and was perfectly applica ble to the exigencies of the state. Why, then, were not the expenses for building and finishing a palace charged in connexion with the other disbursements of the country; the Land-revenues being at the same time set down amongst resources of the country?

After some further conversation, the chairman reported progress.

HOUSE OF COMMONS.

Wednesday, May 13.

HUSBANDRY HORSES.] Mr. Western said, he rose to move for leave to bring in a bill to explain the act of the first and second of Geo. 4th, by which Horses employed in Husbandry were exempted from taxation. Notwithstanding that law, he was prepared to contend, that the horsetax had been levied in many cases contrary, he thought, to the letter, but certainly contrary to the spirit of the act. The case stood thus: great numbers of farmers, who set apart a portion of their ground for the growth of potatoes, cabbages, &c., which they sent to market, Lord Lowther said, the hon. member had lately been surcharged, on account of was not correct when he stated that a the horses employed in that labour, the clause unknown before, had been intro- surveyors contending, that they were not duced secretly into this bill, for the pur-Husbandry Horses. The ground on which pose of raising money for finishing Buckingham-house. The bill only contained a clause which was in an act passed some

the surveyors proceeded was, that these persons, in thus sending their produce to market, were tradesmen, and not farmers,