1 FEBRUARY 1873, Page 2

The Chancellor of the Exchequer has been receiving a good

many deputations this week, and to one out of the three he was gracious, but it was not to the first. The first was a working-men's deputation on the subject of the malt-tax, the spokesman of which, Mr. Briggs, went in for general eloquence and the sort of taxation agreeable to "the law of God." It appeared that the law of God requires afree breakfast-table, and indeed untaxed food generally, and that as the malt-tax diminishes the supply of food for cattle, and so makes meat and milk and butter dearer, it is opposed to the law of God. Mr. Lowe was somewhat short with this deputation, and tried to make its members see that their doctrines tended directly to the exemption of the poor, who through their representatives distribute the taxes, from any contribution to the taxes they distribute ; but nothing would have suited Mr. Briggs better than general speechifying, and Mr. Lowe had to close a fruitless interview. The second deputation was from the hotel-keepers of the metropolis, who made out a real grievance,—that they were compelled to pay the licence tax now required on male servants for all their carvers, Boots, and other attendants, whereas under the old rule only cooks and waiters were taxed. Mr. Lowe intimated that he thought it possible the hotel-keepers got a good part of the tax out of the public ; but still he admitted the hardship, and said he would try to relieve them of it. The last deputation was introduced by Mr. W. IL Smith, M.P. for Westminster, and tried to make out a ease on behalf of the retail shopkeepers against the Civil Servants who embark in co-operative stores, but clearly failed. Mr. Lowe mildly retorted that the shopkeepers had the remedy in their own hands, if they would but reduce their prices for ready money, and supply articles as good as the co-operative stores at the same rate. Deputations do not take much change out of Mr. Lowe.