Debates anix Vroceebings in liarlininent.

THE TARIFF.

Sir ROBERT PEEL made a statement in the House of Commons on Tuesday, preliminary to their going into Committee on the Customs duties. The delay in bringing forward the Tariff, he said, had been unavoidable from the nature of the propositions themselves ; for it was the duty of Government, in first considering the subject, to avoid com- munication with parties personally interested; but the proposal having been once made, parties had a fair right to be heard with reference to the important commercial changes affecting their interests. To the amended copy of the Tariff he appealed for proof that Ministers had been swayed by no unworthy motive ; that they had neither deferred to powerful interests suggesting alterations without reason, nor neglected weaker interests. He cast a glance retrospectively— In 1787, Mr. Pitt consolidated the Customs-laws: during the war, it was the practice, under financial pressure, to raise the Customs-duties indiscrimi- nately; and many of the present anomalies arose from that practice. In 1825, Mr. Huskisson made important changes; and in 1839 a Select Committee of the House had performed an important service by directing general attention to the state of the Tariff and the Import-duties.

The general object of the present Government was to simplify the existing law-

" We have, then, applied ourselves to the simplification of the Tariff—to make it clear, intelligible, and as far as possible consistent : and that alone, without reference to the amount of duty, is, I apprehend, a great public object. We have also attempted, speaking generally, to remove all absolute prohibitions upon the import of foreign articles, and to reduce duties which are so high as to be prohibitory to such a scale as may admit of a fair competition with do- mestic produce. There are instances in which that principle has been departed from and where prohibitions are maintained, and in those cases we justify de- parture from the rule upon special circumstances; but the general rule has been, to abolish prohibitions and reduce prohibitory duties within the range of fair competition. Our object has been, speaking generally, to reduce the du- ties on raw materials which constitute the elements of manufactures to an almost nominal amount; to reduce the duties on half-manufactured articles, which enter almost as much as raw materials into domestic manufactures, to a nominal amount ; and with reference to articles completely manufactured, our object has been to remove prohibitions and reduce prohibitory duties, so as to enable the foreign producer to compete fairly with the domestic manufacturer; and I still entertain that confident belief and expectation which I expressed on first intimating the intentions of the Government with respect to this Tariff, that the general result of it, if adopted by the House, will be materially to di- minish the charge of living in this country. Hymn), to me, Why, you can- not make such a saving on this particular article as to constitute any material item in the expenditure of a family,' I am quite willing to admit that with re- spect to particidar articles; but, speaking of the general effects of the Tariff as proposed by her Majesty's Government, I contend, if there be any truth in the principles either of trade or of arithmetic, the inevitable result must W- and a great advantage it will prove to all classes of the community—to make a considerable reduction in the present price of living in this country as compared with the price of living in other countries. It has been said that it would be better to take fewer articles and deal specifically with them : but the immense advantage of dealing generally with a great number of articles is, that to him who has to suffer individual and partial injury, you give a compensation by re- ductions on other articles."

Sir Robert went over in detail some of the chief alterations proposed in duties on what might be considered raw material— For instance, there were several kinds of seed-produce, the free importation of which would be of great advantage to the agricultural interest. In 1840, the clover-seed imported at 20s. duty produced 141,000L revenue; an extent of importation, considering the high duty, which proved how great the necessity for it had been. The duties on woods came next: in consequence of the high duties on foreign wood entered for home consumption, it has been imported into this country and then reexported to France and Germany, and finally reim- ported hither as furniture, on a payment of 20 per cent, so that the cabinet- trade of this country has been tranderred to Germany and France : but by the reduction, he thought that England might in turn export furniture. The re- duction of duties on dye-woods and ores would be of the greatest benefit to the trade. The high duty on copper ore operates in such manner that copper smelted in bond in this country cannot be used here, while copper is imported which has been smelted in France and Belgium with our own fuel. Be gave an instance of the effect. " A foreign power was desirous of entering into a very large contract for the building of several steam-ships. AApplication was made to this country ; and the only objection made to entering into a contract for the building of these steam-ships here, to a very large extent, was, on account of the expense of coppering and fastenings, and preparing the steam-boilers in this country, as compared with France and Belgium. A demand was made to give a drawback on the amount of copper required, or to permit a quantity of copper to be introduced from foreign countries duty-free, equivalent to the amount needed for those vessel& It was impossible to accede to those de- mands, although it was stated by the parties concerned that the contract must be transferred either to Rotterdam or some place in Belgium. I believe that course has not been taken ; I believe the decision as to the place in which the contract shall be entered into has been suspended until the determination of this House shall have been made known ; and I have every reason to believe in case there should be an adequate reduction of the price of copper in this country as compared with the price in other countries, that that contract, in- stead of being transferred to a Continental port, will be taken in this country." The like advantages would result from the reduced duties on "oils and ex- tracts," which are extensively used in our manufactures ; while one of the chief; spermaceti oil, has risen from 60/. or 70/. per tun a few years ago to 951. or even. Ill!, per ton; and in the United States it can be procured for similar purposes at 3s. or 4s. a gallon. Coming to timber, he reminded the House of the cele- brated dictum of Mr. Deacon Hume, that we have abundance of untaxed coal, abundance of untaxed iron, and that we only want abundance of untaxed wood in order to be provided cheaply with the three great primary raw materials of employment and necessary consumption. He thought that to admit an un- limited competition with the Colonies in an article of so much importance to them would be open to grave objections ; but the permission to import Colonial timber free from duty would keep in check any demand which might be made on Parliament, in case they felt disposed to afford additional facilities for the importation of Baltic timber. On articles of foreign manufacture he proposed to lay an amount of duty, generally speaking, not to exceed 20 per cent. At the present moment the amount of the duties is as high as it was during the war. It had been said, that by that reduction they had begun at the wrong end, and that they ought to have dealt more largely with the Corn-laws, and the duties on articles of provision— His answer was, that they had materially reduced the price of the necessaries of life. At that moment, under the old law, the duty on foreign wheat would have been 27s. a quarter ; under the new law it is 13s. He found that beef, fresh or slightly salted, was absolutely prohibited; he proposed to admit it at 8s. a hundredweight. Lard, an article important in the consumption of the poor, and for manufacturing purposes, would be admitted at 2s. a hundred- weight instead of 8e.; salt beef at 8s. instead of 12s.; hams at 14s. a hundred instead of 285.; salmon, now prohibited, would be admitted at 10s. a hundred- weight ; and herrings, a fish in which the poor were most interested, would be admitted at 10s, the barrel instead of 20s. This part of the measure had created some apprehension in the North of Scotland, under the apprehension of which a person had written to him thus—" Norway produces, I think, as many herrings as we do. Go to the Baltic, and you may purchase herrings at 7s. 6cL to 8s. a barrel, while ours cost from 188. to 20s. I presume the Nor- wegian herrings can be landed in Ireland at lls. to 12s. per barrel; ours cannot at less than from 20s. to 22s. I am a free-trader in every other respect— (Cheers and laughter)—but with respect to herrings, I caution you against the general ruin which you are about to inflict on those engaged in that branch of trade." That was a very fair example of the general feeling created by these reductions : Sir Robert could not help replying to his correspondent, " that he has not convinced me that I was about to inflict rain on the working classes of the North of Ireland, by enabling them to get for 10s. a barrel of herrings for which they must at present pay 20s." But why should not the inhabitants of the North of Scotland be able to compete with the Norwegians for the supply of Ireland 2— " I say, reduce the duty on timber ; enable the fishermen to build a better kind of boat, in order that he may go further to sea, and navigate in rougher weather, and then he will be well able to compete with foreign fishermen. He has as much industry, as great skill ; and by exposing him to a certain amount of competition you apply a stimulus to greater exertion then is now called for from him. Reduce the price of other raw materials he requires, and the effect will be still greater in the same direction." In the same way he showed the effect of the reduction on vegetables. After mature consideration, Government had come to the conclusion that the duty on hops was extravagant ; and it would be reduced from 81. lls. to 41. 10s. Take the whole Tariff, not an individual article like corn, and it would be seen that the cost of sustenance was greatly reduced. He quoted a letter from an Attaché at the Court of Berlin, which explained that, with the municipal or octroi duties, the cost of living to the poor in the large Continental towns is very nearly as great as in this country. But high duties are a mere delusion ; they do not protect the home manufacturer, for the smuggler robs the fair trader of the protection. In proof he read a letter from a smuggler-- "This is a letter, of course not addressed to me—(Laughter)--but I gus:- rantee it to be a bona ,fide letter addressed by a man of large means and capi- tal in regular intercourse with this great city as a smuggler. It is dated December 1841. After offering his services on the goods from a certain port. he adds—, I sin also able to forward to you every week blondes and laces (I mean articles manufactured at Lille, Arras, Caen, Chantilly, &c.) at a very low premium by the indirect channeL (Laughter.) The goods would be delivered in London the same week of the reception here, by a sure and dis- creet individual : my means are always free of losses and damages, or I would not use them. Here follow the prices at which I might at present undertake the passage—

Blondes, by pieces, according to value Blonde veils, according to value Laces (Lille ditto).

Silk gloves Hid gloves

And generally all silk Paris, jewellery, &c., certainly a great deal under your Customhouse-duties.' Now, certainly, could there be a more lucid exposition that you are not conferring a benefit on the domestic manufacturer of this country by imposing duties on the foreign ma- nufactures which can be avoided ? Is it not clear that it would be more bene- ficial to the domestic manufacturer that he should know the extent of the competition to which he is subjected ; that he should be aware of it, and not be subjected to an illicit, unseen competition, against which he can take no precautions ?" The case of the straw-plait-makers had called for the serious atten- tion of Government : they are mostly women and children living in country districts; and, on representations made in their behalf, the duty bad been increased in the amended Tariff from 5s. to 7s. 6d. in the pound- " But I wish to convince them of the delusiveness of that aecurity they ask. At present the duty on the raw material in straw to be used in plaiting is not more than 1d per pound; the duty on the manufactured article is the extra- vagant one of 17s. 6d. per pound. It is so light an article that there are great facilities of introducing it. I give the House a practical proof of the manner of introducing it. Here is the straw introduced for manufacture, and this is subjected only to ld. per pound on its introduction. [ Sir Robert Peel here exhibited a small bundle of bleached and cut straw, about eight inches in length, and of the thickness of a man's wrist, neatly bound up, such as is seen in the straw bonnet shop-windows.] But in this straw, so intended to be in- troduced at such a very low rate of duty, is enclosed the article which is charged on its admission with a ditty of 17s. 6d. a pound. Now observe "— [ Sir Robert here tore the binding from one end of the bundle of straw, and from the centre of it took out a neat small roll of straw-plait about the thick- ness of the thumb, which had been concealed inside the bundle. The operation created much interest and amusement.] Sir Robert devoted a considerable portion of his speech to convincing those who feared the reduction of the duties on live cattle, that their alarm was groundless— In the first place, it was a mistake to suppose that the high rate of living in this country benefits any interest ; and he illustrated his position by a reference to the poor-rate, which falls with peculiar severity on land. Some had urged that deference should be paid to the apprehension, however groundless ; but it would be inconsistent with the part of a real friend to his country: to consult the apprehension of panic which you believe to be ill-founded, is like the case of high protective duties—it would be inviting the parties to rest on an unstable foundation. Even without the Tariff, there must have been a reduction in price at this time of the year ; and another kind of reduction had been artifi- cially produced. "If persons will insert advertisements in newspapers offering to supply populous towns with butcher's-meat from Hamburg at 3d. a pound, and if parties will not inquire into the fact, but take it for granted, and will sell their cattle in consequence, I cannot help it. A little inquiry would have shown them that the house with the fine German name at Hamburg does not exist at all—(Laughter, and "Hear, hear ! ")—and at present at Hamburg they would have found that they were paying 6d. a pound there for their butcher's-meat. My belief is, that interested parties, pretending a sympathy with the graziers, have inserted this advertisement and encouraged this panic, for the purpose of taking advantage of it and bringing cattle into the market." Had the English grazier been told fifteen years ago of the wonderful discove- ries of steam and the inordinate increase of the importation of live stock from Ireland and Scotland, he would have felt as great a panic as at present : but has the price of meat decreased ? From returns which he read, it appeared that; under the Navy contracts, the price of fresh beef has increased from 35s. 4-75d. the hundredweight, in 1835, to 49s. 2112d. in 1841; at Greenwich Hospital, from 40s. 7.50d. to 56s. 0.50d.; in the market for shipping, from 36s. to 48s.; and in Leadenhall Market, from 7id. and 8d. a pound to 8d. and 84d. The number of hogs of 210 pounds each slaughtered for salt pork has increased from 17,523 in 1835 to 24,380 in 1841; the price from 4/. 14s. 8d. per tierce to 71. 3s. 5d. This increase showed that something should be done to meet the demand; and if it were said that the enhanced price was partly owing to disease among the cattle, that of itself was a conclusive argument for admitting a foreign supply. Our ports have been opened for corn to the com- petition of the whole world. He repeated former statements to show that it is from Holstein alone that any great supplies of cattle could be brought. Stormy seas are a barrier to the traffic ; and he WOB certain that not a single ox, fat or lean, would cross the Bay of Biscay. Inquiries had taught him that the trade of feeding lean cattle had become quite profitless except for the sake of the manure : lean cattle from the Continent could mend that ; and it was a reason in favour of a uniform duty per head, that it would favour the introduction of large lean oxen, which would be the most profitable to the grazier ; whereas a duty apportioned to weight would encourage the import of small lean oxen. Another security to the English grower was the quality of the article. In fact, from what he had learned, Sir Robert did not despair of seeing England become an exporting country. Legs of mutton are already exported from Hull for consumption abroad. Let the alarmists, too, look at the trade in horses : the duty on them is uniform ; the smallest pony and the most valuable draught- horse are charged equally: in 1841, 339 horses were imported, at 1/. a head, and 4,538 were exported. He should rejoice when chemical and scientific im- provements were so brought to bear that the same course would be taken with cattle.

Such were the grounds of the change which it was Sir Robert's full intention to carry through ; and he had now fulfilled the purpose for which he rose-

" I know that many gentlemen who are strong advocates for free trade may consider that I have not gone far enough. I believe that on the general prin- ciple of free trade there is now no great difference of opinion, and that all agree in the general rule that we should purchase in the cheapest market and sell in the dearest. (Loud cheers from the Opposition benches.) I know the meaning of that cheer. I do not now wish to raise a discussion on the Corn-laws or the Sugar-duties : I have stated the grounds, on more than one occasion, why I consider these exceptions to the general rule, and I will not go into the ques- tion now. I know that I may be met with the complaints of gentlemen oppo- site of the limited extent to which I have applied the general principle to which I have adverted to these important articles. I thought, after the best consi- deration that I could give to the subject, that if I proposed a greater change in the Corn-laws than that which I submitted to the consideration of the House,

I should only aggravate the distresses of the country, and only increase the Per cent. 9 8 or 81, 8 or 8i 11 to 12 12 to 13 s, as grog de Naples, satins, gros des Indes, Eros de or which articles prices would be to be determined, bat

alarm which prevailed among important interests. I think that I have pro- posed, and the Legislature has sanctioned, as great a change in the Corn-laws as was just or prudent, considering the engagements existing between landlord and tenant, and also the large amount of capital which has been applied to the cultivation of the soil. Under these circumstances, I think that we have made as great a change as was consistent with the nature of the subject." Sir Robert cited the wise and just words of Mr. Huskisson in 1825 against the needless application of new principles : he and his colleagues had removed prohibitions, reduced duties, balanced between conflicting interests, and endeavoured to make their measures as effective as pos- sible, with as small an amount of individual suffering as was compatible with regard to the public good. He Masted that their measure would act as an example to the whole of Europe ; showing that in the midst of financial difficulties they were not afraid to attempt a reduction of the Import-duties, looking to other means to meet those difficulties. Those countries would soon find how profitless the expense of esta- blishments to keep down the smuggler in the support of their high duties. Comparisons would be drawn between England and the coun- tries where monopolies exist—as Spain, where the system exists in per- fection ' • and there they would see eternal contests and no revenue. It was his belief that Russia would shortly be compelled, by the loss of re- venue, to abandon her attempts to force manufactures. The example of England would insure the general application of just principles, with benefit to herself and to those who were wise enough to follow.

After Sir Robert Peel's speech, a desultory discussion ensued on the

comparative merits of the present scheme and the Whig scheme of financial reform. Mr. LABOUCHEHE maintained that the proposition of the late Government was on the whole more satisfactory, as it did not exclude those articles of primary importance, corn and sugar. Pre- setking his opposition to particular points of the measure for a future opportunity, he repeatedly expressed his satisfaction at finding "so good, so great a measure, brought forward, though on the opposite side of the House."

This discussion was carried on, with little interest, by Mr. DISRAELI, Mr. HUME, (who promised his support to the measures of the "Converted Cabinet") Mr. GLens-roNE, and Mr. E. B. ROCHE, (who also promised his support, although part of the scheme would injure Ireland.) Mr. GEoacm PALMER should oppose the measure • confident that if he had avowed an opposite intention he should not have had fifty votes at the election he was not sufficiently versed in Parliamentary tergiversation to give his vote now in a different way from last year. [Mr. Palmer was much cheered by the Opposition in the utterance of these and similar "back-handers."] Colonel SraTEciap's dissatisfaction at the measure was aggravated by Mr. Hume's subtle approbation of Sir Robert Peel ; whom the Colonel exhorted not to be led away by the " charms " of the honourable Member for Montrose.

On the motion that the Speaker do leave the chair, Lord HO WICK rose to move a resolution against differential duties in favour of the Colonies ; but, being much interrupted by the noise of Members leaving the House, he postponed his motion.

Major VivreN then moved as an amendment, that a suppressed passage in Mr. 1VIeek's Report should be furnished to the House ; the purport of which was, that the salt meat of Hamburg was so much cheaper than the Irish, that it became a question whether tenders for Hamburg meat might not be received next summer for the Navy. Mr. GLADSTONE explained, that Mr. Meek made the remark less in his capacity of Commissioner of Inquiry than as the head of the Victualling Department ; and he objected to the motion, on the ground that it inter- fered with the discretion of Government in submitting information to the House, and with the confidential communications of Government servants. That view was supported by Sir ROBERT PEEL and Lord STANLEY; and the plea was also sustained by Lord Join; Rosszu.. , After a sharp and irregular conversation, the original motion was affirmed, by 219 to 152.

The House went into Committee pro forma, and the Committee was adjourned till Friday.

INCOME-TAX Brix.

We were only able to state the results of the Committee on the In- come-tax Bill on Friday : we now complete the outline of the history of the measure in Committee.

Clauses up to the 95th were agreed to. Clauses 88 to 93 relate to rules for assessing and levyinF the duties under Schedule C. Clause 94 prescribes rules by which claims of exemption on annuities payable out of the public revenue are to be ascertained: the claim must be made in writing, and the Commissioners may require it to be supported on affi- davit The next clause imposes penalties for fraudulently claiming such exemptions. Clause 96 gives the rules for assessing and levying duties in Schedule

D; which includes all incomes not specially mentioned in Schedules A, B, C, or E. The first rule directs that the duty shall be computed on the profits or gains of each trade, manufacture, adventure, or concern, upon a fair and just average of three years, unless the trade, &c. shall have been commenced within that period, and then the profits st;all be made for one year on the average of the profits and gains since it was set up. Mr. HOME made an ineffectual attempt to subettute one year's for the three years' average ; but his amendment was rejected, by 76 to 27. The third rule allows no deductions to be made on account of re- pairs of premises or utensils, except the average expenditure for such purposes ; nor on account of loss not connected with such trade, &c. ; nor on account of capital withdrawn, profits to be devoted as capital, for interest, nor for debts unless proved to be irrecoverable and despe- rate; nor for any but actual loss ; nor for any sum recoverable under an insurance or contract of indemnity ; nor, under the fourth rule, for any annual interest payable out of such profits or gains. Another set of rules relate to charges in respect of professions, employments, or voca- tions; the emoluments of which are to be rated at their full amount. A third set of rules applies to both the preceding cases : they go to direct that the duty shall be assessed strictly on the profits or emoluments of the business under consideration, with no deductions but such as have been already mentioned, and without taking into the account the profits arising from lands, tenements, or hereditaments used in the business un- der consideration ; and they settle the mode in which the duty is to be levied on partners in the same trade, or a person engaged in d: ent trades. Another set of rules directs the mode in which the duty is to be

assessed on the full amount of a class of incomes of uncertain value— such as land occupied by a dealer in cattle or milk ; incomes arising from securities or possessions in Ireland, British possessions abroad, and foreign securities not reckoned in Schedule C. Another rule directs that all incomes not already described shall be stated to the Commissioners, who shall compute the duty on the full annual value of the profit and gains, or according to an average of a period greater or less than one year. Clause 97 allows loss in one trade, &c., to be set against the profit of another trade carried on by the same person, and included in the same Schedule, D: and it allows a suitable portion not exceeding two-thirds of rent paid for a dwellinghouse, if part ofthat building is used for trade, to be deducted from the profits. Clause 98 takes in all annuities and annual payments, exempting such as arise by way of interest on profits or gains, which, as a whole, have been already subjected to the tax; enabling the payer in that case to deduct the proper proportion as his indemnity for the tax. The two succeeding clauses supply penalties and rules. Clause 101 gives rules for assessing each householder in the district where he resides, or if he be in trade, in the district where his business is situate; and he is to deliver to the Commissioners a declaration of the place where he is chargeable. If be has two residences, he is to be charged in the district of the one where the Commissioners in each year first find themselves in communication with him. Duties arising from incomes on property in Ireland may be assessed in the district of Great Britain where the absentee resides; or if they should be received by any agent, he shall make the returns ; and the agent is to be answerable for minors and absentees abroad. Duties on incomes arising abroad or in the Colonies are to be assessed by the Commissioners of London, Bristol, Liverpool, and Glasgow ; who are to communicate with the Commissioners of the districts where the taxed parties reside ; or in cer- tain cases by the Commissioners of Stamps and Taxes. By clause 106 each person is to deliver in statements of his profits and gains, to be considered by the additional Commissioners. The succeeding clauses give a variety of rules by which the assessment of the additional Commissioners is to be checked, or appealed against. Clauses 119 and 120 enable the Commissioners to summon the taxed party and witnesses, and to examine them on oath ; and by the next clause, if the party upon whom they call does not satisfy them, or if he does not appear, or if his agent or servant shall neglect or refuse to answer questions, and in certain similar cases, the assessment of the Commissioners shall be final. By the two subsequent clauses the Cora missioners are empowered to impose penalties for refusal or neglect of the kind just mentioned, not exceeding in amount 201. and treble the duty at which the offender ought to have been assessed. But clause 25 allows an appeal to the Special Commissioners ; and clause 26 allows parties to require all proceedings in order to an assessment to be had before the Special Commissioners. By clause 132 all assessments will be entered in a general book by the Commissioners for General Pur- poses; each entry being numbered or lettered ; and each person who chooses may obtain a certificate, giving the letter or number, and stating the sums which he is to pay, but not stating his name or description ; and on delivering that certificate to the "officer for receipt," with the requisite amount, the tax-payer will be entitled to a receipt. Persons paying in advance not less than two instalments will be allowed dis- count at the rate of four per cent per annum ; and parties may compound for the whole three years under Schedule D, paying one shilling addi tional in every twenty, but by that means being released fromall further

trouble in respect of the assessment after the first time. k

Clauses 141 to 153 prescribe duties for assessments under Schedule E, which relates to salaries and other stipends arising from services in public offices. Some of the succeeding clauses provide for various con- tingencies. 'Clause 157 empowers the Commissioners, in case of wilful neglect or fraud, to augment the surcharges under the several schedules to treble the proper amount of duty. By clause 158, persons, the ag- gregate amount of whose income is less than 1504 are exempt from the tax ; and, the next clauses provide rules for ascertaining that and other exemptions. Clause 171 provides that the assessments shall be for one year, the first year to commence with the 5th of April last ; the duties in England to be paid quarterly, and in Scotland half-yearly. Assessors and collectors are allowed threepence in the pound ; the clerk of the Commissioners for incidental expenses, twopence; or a clerk who shall not have sustained such incidental expenses, one penny, with one penny further remuneration in certain cases. Commissioners of the Treasury are to settle the allowances for Assistant Commissioners and other officers. These and some other technical provisions, which have not needed particular notice, bring us to clause 188; which enacts that the act shall commence on the 5th day of April 1842, and continue in force till the 6th day of April 1845. We mentioned last week that Mr. HOME'S endeavour to limit the duration of the bill to one year was ne- gatived, by 174 to 52.

The CHANCELLOR of the EXCHEQUER stated, that he should have no objection to insert a clause to exempt buildings used for religions wor- ship or for purely religious purposes ; but he did not see a mode of de- fining literary institutions so as to frame a clause by which they might be exempted.

On the bringing up of the report on Monday, Mr. GOULBURN intro- duced his additional clause, which was affirmed unanimously. Mr. Got:maims also brought up a clause to relieve householders from the payment of the tax as a condition of their Parliamentary registra- tion. It WRS agreed to unanimously.

Mr. BENJAMIN Woon proposed a clause to enable persons to set off loss on account of an income in one schedule against the gains of in- come under another schedule. Sir ROBERT PEEL said that the admission of the principle would totally change the bill, and would require a con- derable enlargement of the provisions. The amendment was rejected, by 110 to 66.

Mr. Gil.n proposed a series of amendments with a view to capitalize various incomes of uncertain tenure or duration, and to impose the tax upon the interest of the estimated capital in lieu of the actual income. He took the sense of the House on the first amendment, an addition to the rules of Schedule A, subjecting a life-interest to the process just described, but the amendment was rejected, by 183 to 36.

Sir ROBERT brows asked Mr. Goulburn to direct his attention to his

former proposal, that the tax should only be imposed on the surplus of all incomes above 150L Sir Roisear PEEL undertook to give his rea- sons for dissent at a future stage.

The report was received, and the bill was ordered to be read a third time yesterday ; but Sir ROBERT PEEL intimated on Tuesday that the third reading would be deferred till Monday week.

In the House of Lords, on Thursday, the Marquis of LANSDOWNE moved for returns relating to the exemptions granted to foreigners under the acts commonly called the Income-tax and Property-tax Acts ; and at some length he stated his reasons against imposing the tax on income accruing to foreigners abroad from property vested in this country— Unquestionably this was the first time that forieguers were to be subjected to an impost of the kind. When Mr. Pitt levied an income-tax in the course of the first French war, there was no evidence to show that he thought it just or expedient to include foreigners in the operation of such a tax. In the next French war, Mr. Addington proposed the Property-tax, but be did not extend it to foreigners. The Marquis of Lansdowne himself suggested an important modification of the tax ; but neither he nor those with whom he acted, espe- cially Mr. Fox, thought it expedient or just to include foreigners. Be pro- posed that the tax on income derived from the Funds should be collected at the Bank of England, where the dividends were paid ; not a tax on the Funds as funds, but upon income as income. That process suggested to two or three able and ingenious persons in the House of Commons to include foreigners re- sident in other countries-' but Mr. Fox .declared that such an act would be "shameful confiscation." The continued exemption under several successive Parliaments was calculated to give foreigners the expectation that they might always, as creditors of the country, be free from any deduction from the pay- ments to them in the shape of direct taxation. Was it worth while, for the sake of 18,000/. or 20,000/. added to some millions of taxes, to impair the credit of the country?

The Earl of Rreore still thought that all parties who were interested

in maintaining the public credit of this country might be called upon to contribute to the public burdens. He believed that Mr. Pitt had been influenced by reasons of temporary expediency. The same reasons existed in 1806: moreover the question then was, not of imposing, but of augmenting a tax, and it was thought unjust to raise it by a per- centage so as to take in a new class.

Lord MONTEAGLE drew attention to the immense amount of English capital vested in Foreign Funds as compared with the amount in 1798 or even 1814 and 1815, and to the consequences should foreign countries retaliate for the tax now proposed. Lord BROUGHAM entirely concurred with Lord Monteagle. The Earl of Wreimow was convinced that it would be an act of injustice to exempt the foreigner. The Duke of NEW- CASTLE expressed his strong disapprobation of the Income-tax, of Free- trade doctrines and of the measures of Government, which " were en- tirely new, and as he conceived, fearful in their extent." Viscount MELBOURNE observed that if foreigners enjoy protection for their pro- perty here, on account of which they might be called upon to submit to be taxed, they only enjoy protection in respect of that particular pro- perty; whereas they are to be taxed for general purposes. Is there on the part of all nations such a willingness to be conciliated, as to make it wise to adopt a new and harsher course ?

The motion was agreed to.

THE POOR-LAW.

Sir JAMES GRAHAM moved, on Wednesday, for leave to bring in a

bill "to continue the Poor-law Commission for a time to be limited, and for the further amendment of the laws relating to the Poor in Eng- land." Sir James briefly alluded to what had already been done for the improvement of the Poor-law; to Sturges Bourne's partial re- medy, partially adopted ; the Report of the Poor-law Commissioners in 1834, than which no public document ever developed a system of more alarming evil or of greater abuse ; and the new Poor-law, which passed after ample discussion and full consideration—

One portion of that law, relating to the administration which regulates and

controls the local authorities, was temporary, and the Commission had twice been prolonzed by a short continuance-bill ; the last of those bills expiring in July next. Ministers proposed to renew it for five years and to the end of the next session of Parliament after the expiration of the five years. The Commission was appointed for two objects,—that it may secure diversity of tion where circumstances are identical: and it was necessary to intrust a dis- operation where circumstances are different, and prevent diversity of opera- cretionary power somewhere in order to secure those objects. The Commis- sion, therefore, is as necessary now as ever; unless it can be shown that one universal scheme could be devised by the Legislature applicable to all cases and circumstances. The principle of the Poor-law he took to be this—local administration in conformity with the principle provided by law, in the hands of a mixed body, composed partly of persons chosen by the rate-payers and partly of Magistrates appointed by the Crown, and checked and controlled by a central authority derived from the Crown itself. Some might say, leave it to the Local Boards: but if they went back to the system ot control by the Magistrates, the Boards of Guardians must be changed, the Unions changed, and inevitably that system would be restored which in 1834 was pronounced to be intolerable. Quoting Lord Brougham, who said that a Poor-law Com- missioner should be chosen, "of firm mind, of extensive experience in the working of the Poor-law, of conciliatory manners, and of sound discretion, who could be trusted for his temper," Sir James Graham said, that the late Government bad selected a man of those qualities in a political opponent, Mr. Frankland Lewis ; and the present Government had followed the example by the choice of Sir Edmund Bead.

He stated the main alterations proposed in his bill— The Assistant Commissioners, whose number had been necessarily increased from nine to thirteen or fourteen, has again been reduced to ten, and would now be fixed at nine, as their visits would no longer be so frequent. Until the formation of Unions, it would have been impossible to issue general tales; as with the shifting of circumstances and experience, it would have been neces- sary constantly to revoke and reissue them. Special orders, therefore, were unavoidable. To the forthcoming Report of the Commissioners, however, would be appended five or six general rules, of which he might say that they exhausted the subject of Poor-law administration ; and thus the whole of the regulations in detail would be open to the House. Much misapprehension prevails as to the extent to which the Commissioners have used their discretion in refusing out-door relief: one fact would illustrate the truth—the number that received relief in the quarter ending March 31st was 1,072,000; and of that number only 159,000 received reliet in the workhouse, 913,860 being relieved out of the house. Last month, yery general distress prevailed in the Stourbridge Union, owing to the reduction of wages ; and the Commissioners altogether suspended the order prohibiting out-door relief. Sir James cited the order making seven cases in which applicants for relief might be exempted from the prohibitory order, as that of widows in certain circumstances; but the bill gives to the local authorities power to extend the exemption to all cases of urgency, provided that they report the facts with their reasons to the Com- missioners. The Gilbert Unions will be abolished : they are but fifteen in num- ber, including a population of only 155,000 out of 16,000,000 in the country. The principle on which they rest—that the able-bodied man asking for relief shall have it found him at his own house, and that work shall seek him, not he work, for the Guardians are not to find him work at a greater distance than five miles—is incompatible with that of the Poor-law. The rule under the Gilbert Act is to give in-door relief to the impotent, and out-door relief to the able- bodied : the rule of the Poor law Amendment Act is to give relief to the aged and infirm, to those who are above sixty years old, at; their own homes, but to apply the workhouse test to the able-bodied. It had been decided in the Court of Queen's Bench, that where a local act regulates the election of a body to administer relief, the Commissioners cannot interfere with the election ; but they have the same powers with respect to the administration of relief as if the Guardians had been elected under the Poor-law ; and the Commissioners might add contiguous parishes to the Union to which the local act applies, so as to overpower the original body : all the alteration that would be made in that state of the law would be to impose a limitation to prevent such a junction where the population of the district under the local act should amount to 20,000. With respect to education, the greatest distance for the com- bination of parishes to form district schools would be fifteen miles; which would prevent the formation of such schools except in the Metropolis or the neigh- bourhood of certain large towns ; but it would secure to parents the power to see their children on holydays. A chaplain would be appointed to each school, but easy access would be given to Dissenting ministers nominated by children's parents of their own persuasion. Casual poor would be charged on the general fund of the Union. In the case of a large Union, the Guardians would be em- powered to appoint local meetings to receive applications for relief in the re- moter districts. The removal of persons from Unions in which they have no settlement will be prevented, in cases of sickness, for forty days ; the threat of removal, in such cases, sometimes preventing proper applications for relief. Under the bastardy clauses, the only remedy is against the goods of the putative father,—wbo may have no goods if he is a single man, though his friends may be rich : the bill would give the power of imprisoning the father for a certain number of weeks, on a return of nulla bona. Occupiers and owners would be placed upon an equality in respect of the number of their votes.

In the short discussion which ensued, exception was taken to the measure, by Mr. THOMAS DuNcomm, Mr. WAKLEY, Captain PECHELL, Mr. STUART WORTLEY, Mr. BORTHWICK, Mr. SHARMAN CB.AWFORD, Mr. GRIMSDITCH, Mr. HARDY, Mr. MUNTZ, Viscount SANDON ; and it was commended by Mr. Fox MAULE and Mr. Giax. Leave was given to bring in the bill.

BRIBERY AT ELECTIONS.

In moving the Order of the Day for resuming the debate on the ap- pointment of a Committee to inquire into his charges of bribery against the Members for Reading, Nottingham, Lewes, Penryn, and Harwich, Mr. ROEBUCK presented a petition from Reading, declaring his charges to be true; and earlier in the evening he had presented a petition from Nottingham, praying the attention of the House to election-compro- mises.

Major BERESFORD hoped the Committee would be appointed. He did not object to Mr. Roebuck's motion, but to the manner and gesture with which he brought it forward. He adduced no proof, but said that ru- mours were abro id. Major Beresford, too, had heard of rumours—that Mr. Roebuck had been returned to the House without a qualification, and that on the very day that the qualification was executed for him in London he swore in Bath that he had it ; and that an evil feeling had incited him to his present proceeding : but he would abstain from pointing the finger of scorn, as Mr. Roebuck had done at him.

Mr. CHARLES WYNN objected, that the terms of Mr. Roebuck's mo- tion were too general, and the Committee which be proposed would therefore have the character of a fishing committee. The circumstances of the several cases stated by Mr. Roebuck varied ; and prima facie some of them, as the retirement of a Member who might not be able to support the expense of defending his seat, and yet might not wish an inquiry affecting his character to proceed in his absence, implied no breach of privilege. The regular course would be, to bring forward a separate charge in each case.

Mr. WARD said that Mr. Roebuck had studiously understated his case, and that he was prepared to prove the charges which he had made, on evidence. He would ask, in the case of Nottingham, was it not true that the malepractices were so clear that the sitting Members could not defend their seats ? Sir George Larpent had twice given proof of his ambition to hold a seat in that House, yet he had withdrawn ; a fact which was in itself a confirmation of the charge. Alluding to the cir- cumstance of 147 persons being charged with bribery out of the 181 of the Harwich constituency, and to the existence of a bond that a Member should retire from a certain borough under a penalty of 2,0001., Mr. 'Ward insisted on the necessity of inquiry.

Sir ROBERT INGLIS opposed the motion, because he did not see how Mr. Roebuck was to proceed : how was he to summon his witnesses ? was he to make them crirninate themselves ? and how was he to compel Members to answer? The House had not scrupled to send witnesses into custody, but would it send its own Members ?

Mr. REDHEAD YORKE quoted Sir Robert Peel ; who had said that bribery prevailed in large towns and the Metropolitan boroughs, as an argument for investigation.

Viscount PALMERSTON, taunting Ministers for their silence, said that he could not support the motion, for he did not perceive the illegality of the alleged compromises, they could not be a breach of statute law, • because the act constituting Election Committees expressly contemplates ' the withdrawal of petitions. And were they breach of privilege ?—

A and B are returned for a particular place ; C and D petition, and charge bribery. A and B are told when their case is examined by their legal advisers, that though they are guiltless, yet that their agents have abused their confi- dence, and that matters can be brought forward which, if substantiated, will affect their seats. The parties so advised naturally avoid the annoyance and expense of a trial which must end in their defeat. The other party is perhaps equally uncertain as to the result, though they hope for success, and they may be willing to come to that sort of compromise which is common in all our courts where civil rights are tried. The compromise takes place, another elec- tion is perhaps the consequence, and the voters have again to make their choice. 'What is there in this statement which ran be called a breach of the privileges of this House?

If an act of Parliament were Mr. Roebuck's object, he might at once *take public notoriety as a ground for it, without waiting for an investi-

gation ; and Lord Palmerston would vote for such a bill as Lord John Russell's in 1841, or for rendering the inquiry into bribery imperative on Election Committees. But to pick out half-a-dozen cases from the herd of the guilty and to hold them up to obloquy, would be unjust. If any thing, however, could make Lord Palmerston support the B illot,— which he opposed on principle as tending to aggravate every existing abuse,—it would be the refusal of Government to support a remedy for the evil.

Sir ROBERT PEEL was not aware that the question was of that party kind which required at an early stage the declaration of the Minister as to the course which he should pursue. He should vote for it upon its merits, without reference to the course which Lord Palmerston might take ; and if' the latter contemplated a retreat from his opinions on the subject of the Ballot, he must rely upon some better justification than the attempt to make the present Ministers responsible for his inconsistency. Sir Robert certainly did regret that Lord John Rus- sell's bill for the prevention of bribery, which he supported, was not rendered more effective, especially on the eve of a general election. With respect to Mr. Roebuck's motion, he objected to its terms, that they afforded no record of the ground of inquiry. The fitness of a com- promise must depend much on the circumstances of each case : some might be made without involving any just ground of criminality ; but on the other hand, all know that very different compromises might be made. In the case of the charge against Mr. O'Connell, of a corrupt transaction with Mr. Raphael respecting the Carlow election, he had supported the motion for inquiry ; and if Mr. Roebuck would put his charge in such a shape as to make out a prima facie case for inquiry, he would take a course similar to that which he took in the Carlow case.

Lord Jost; RUSSELL observed, that undoubtedly it was a consequence Of the Grenville Act, that the question of a seat in the House was treated like a question of property : persons who had spent large sums in endeavouring to secure a seat were called upon further to spend large sums either to prosecute a petition or defend the seat, and naturally they looked exclusively to the possession of the seat, without regard to the public interest. They could not expect to compel a person to esta- blish a case for disfranchisement at a cost to his private means of 3,0001. or 4,000/. He agreed that Mr. Roebuck's motion was too vague, but that inquiry ought to be had ; but the great benefit would be the enact- ment of a measure to prevent these compromises ; and if Sir Robert Peel would introduce such a measure, he should have the support of Lord John and his party.

Sir ROBERT PEEL pleaded the pressure of public business ; but he would support a bill, if Lord John, who had more leisure, would frame one.

Mr. HOME insisted that Mr. Roebuck had made out a case for inquiry as to how certain individuals had found their way into the House. Mr. LINDSEY, Mr. Musizz, and Mr. PLustentu all supported inquiry, on the ground that the character of the House was involved. Lord STANLEY explained at some length, that the inquiry was proposed into certain compromises, and that it must be supported in each case by the merits of the charge : but that some of those compromises did not appear to be other than perfectly legitimate ; and in order to make out a case, it would be necessary to present the allegations in a more distinct form. He thought that the petitions which Mr. Roebuck had presented from Nottingham and Reading would have formed a more Parliamentary ground upon which to proceed, and it would have been better if Mr. Roebuck had asked the House specifically to inquire into the allegations of those petitions. Mr. SHEIL argued that Mr. Roebuck had not pro- posed the inquiry merely to hold up certain individuals' but to point out the system of which all disapproved : if proofs were demanded to support allegations, let evidence be taken.

In his reply, Mr. ROEBUCK reiterated the charges, and reminded the House that he had declared himself ready to support them by facts— First, there was the case of Nottingham, where a sum of money had been actually paid down ; there was then the case of Reading, where a bond had been given for the same purpose; there was the case of Penryn, where the only object was to get rid of the investigation ; there was the case of Harwich, where the same charge was made; and there was the case of Lewes, where he had put it to his honourable and learned friend distinctly, not whether he was going to accept the Chiltern Hundreds, but whether the investigation in re- spect of that borough was not withdrawn from the Committee. He called to Mr. Wynn's recollection a precedent— He found that on the 13th of February 1700, "The House having been in- formed that Samuel Sheppard, Esq., a Member of this House, has been guilty of bribery in several corporations, in order to procure Members to be elected into this Parliament ; and the said Samuel Sheppard, Esq., having been heard in his place, and having assured the House of his innocence ; resolved that the charge be heard at the bar." The right honourable gentleman was aware of the distinction between oral and written charges, in that House—that an ho- nourable Member in his place might make an oral change : he had done so; it was not his business to have it taken down ; he had made the charge, and had simply moved for a Committee of inquiry ; and he contended that that was precisely within the regular proceedings of the House.

However, he consented to remodel his motion ; and after some dis- cussion, it finally stood thus-

" The House having been informed by an honourable Member that he has heard and believes that in the cases of the election-petitions presented from Reading, Nottingham, Harwich, Lewes, and Falmouth, a certain corrupt compromise has been entered into for the purpose of avoiding an investigation into the gross bribery alleged to have been practised at the elections in the said towns, resolve that a Select Committee be appointed for the purpose of inquiring whether such compromise has been entered into, and whether such practices have been carried on in the said towns."

Mr. JOSEPH NEELD proposed to omit Lewes, where there was no proof of a compromise ; and Mr. CHARLES BULLER proposed to include Bridport. But neither suggestion was entertained ; Sir ROBERT PEEL observing, in the latter case, that such inquiries ought not to be in- stituted without notice. Eventually, Mr. Roebuck's amended motion was put and agreed to, without opposition.

On Tuesday, Mr. ROEBUCK gave notice of his intention to introduce a bill of indemnity for witnesses who might be implicated in his pro- posed Committee of inquiry. Lord JOHN RussFrz also gave notice of his intention to bring in a bill, on Friday, to prevent bribery at elections.

The topic was carried on again on Wednesday ; when Mr. Roe-

BUCK presented a petition from Brighton, praying that that town might be disfranchised, in consequence of the gross bribery and intimidation practised during the last election.

Some conversation arising on the composition of the Committee,— which, Sir ROBERT PEEL observed, should especially be free from the reproach of partisanship in its Members,—Mr. THOMA.S DenecorearE .gave notice of a motion to secure that object by a test : he should move- " That each Member appointed to serve on the Select Committee on Com- promises of Election Petitions, shall subscribe the following declaration in the

presence of Mr. Speaker "I do solemnly declare, that I never, directly or in- directly, have been guilty, by myself or my agents, of any act of bribery or corruption in procuring a seat in Parliament ; that I have never paid, or pro-

mised to pay, or sanctioned the payment of, any sum or sums of money be- y■md the legal expenses of my last or any previous election; nor have I at any time connived at, been privy to, or assisted in any corrupt practice for the pur- pose of procuring the return of any Member or Members to serve in Parlia- ment.'

Mr. RoEstrck gave r otice of the following Committee, to be nomi- nated on Friday— Mr. Roebuck, Mr. Stratt, Lord Francis Egerton, Mr. Horne, Mr. Lascelles, Mr. Ward, Mr. William Miles, Sir William Heatheote, and Mr. Hawes.

In the House of Lords, on Tuesday, Lord BaouenAar moved the

cond reading of his Bribery at Elections Bill. He took occasion to explain the difference between the present measure and Lord John Russell's Bill in 1841; alluding to the attacks which had been made on the House for rejecting three out of the four clauses of that bill, as thus virtually becoming accessories to the bribery which had since taken place— The former bill gave indemnity to all witnesses, not at the discretion of the Committee, but absolutely and prospectively as well as retrospectively; so that the must guilty parties would only have had to procure themselves to be sum- moned as witnesses before an Election Committee to secure indemnity: and it compelled a witness to tell all be knew, though it might criminate himself; it compelled a wife to give evidence against her husband, a lawyer against his client. Yet after all, it gave the indemnity only on condition that the wit- ness bad told the whole truth; thus giving him, in fact, no more certain indemnity than prescribing a defence if he should be sent upon his trial. The bill before the House was limited to acts past, when the mischief was done; it gave indemnity to the guilty upon makings clean breast, but did not compel evidence ; and it completed the act of indemnity by putting the witness in possession of a certificate. Those were the chief differences be- tween the two measures ; the former of which it would have been impossible for the House to sanction.

The bill was read a second time ; the discussion to be taken in Com- mittee.

The bill was considered in Committee on Thursday ; when Lord CAMPBELL expressed his belief that it would do neither harm nor good. He-pointed out an anomaly in the second clause, by which a power is given to Committees to pardon, not only witnesses, but persons who are mentioned as guilty of bribery, intimidation, and rioting. He thought such a power should be reserved for the Crown.

NOTTINGHAM FRANCHISE SUSPENDED.

Mr. P. FlowAnn moved, on Tuesday, that the Speaker do issue a new writ for the town of Nottingham. Mr. ROEBUCK recommended the House not to issue the writ until the inquiry which he had just raised should be complete. Mr. GODSON supported the motion ; asking whe- ther Nottingham was to be punished because certain parties had entered into a bargain, which might or might not be proved to be corrupt? Sir ROBERT PEEL agreed that the issue of the writ would be incon- sistent with the determination of the House that the inquiry should be had ; and the more convenient course would be to suspend the writ. Mr. CHARLES WYNN suggested, that, in order to make the suspension of the writ as brief as possible, the case of Nottingham might be the first investigated by the Committee : but ultimately Mr. HOWARD with- drew the motion, without any stipulation of the kind.

SUDBURY'S DISFRANCHISEMENT.

Mr. REMINGTON moved, on Tuesday, for leave to bring in a bill to exclude the borough of Sudbury from sending burgesses to Parliament. In doing this, he gave a sketch of the case as it appeared before the Committee— They had heard of Parliamentary Napoleons and the surrender of Notting- ham ; but the storming of Sudbury exceeded any thing of the kind. The no- mination for the borough took place on a Monday, and the election on a Tues- day following. Up to six o'clock on the preceding Sunday night, neither of the candidates had arrived in the borough. One arrived on the Sunday evening and the other on the Monday morning; and within thirty-six hours after their arrival, they were both returned as the Members for Sudbury. There was no necessity to have recourse to wily artifices to induce men to vote; for the votes were bought openly in the market. The hustings were erected in the Market. place; two houses were engaged for the purpose of the election, and you could easily trace the stream of corruption uninterruptedly from one to the other during the whole election. The voter went to the Black Boy, got his money, proceeded to the poll, voted, and then retraced his steps to the Swan. The circumstances altogether showed the most systematic and open system of bribery to have been practised in Sudbury at the last election that had ever yet been proved before any Committee. In that way two hundred voters pro- ceeded to the poll, and openly avowed when they were going for their money. Mr. Rediugton read passages from Mr. Mitchell's Report on the state of the Hand-loom Weavers in Sudbury, well describing the extreme poverty of that class and the temptations to which it subjects them. Various prices were mentioned : in the time of Sir J. Gibson, 21. 2s. was given for a vote ; now 6/. is given, or 10/. to anew voter. One witness said that he had been a voter for thirty years, and that he had always been paid.

Colonel RUSHBROOKE observed, that the charge was limited to one class of voters, the freemen; and he hoped that the House would calmly consider the question, and not confound the innocent with the guilty. Leave was given to bring in the bilL

MORALS OF HOP-OROUNDS AND MINES.

The Earl of WnscintsEA presented a petition to the House of Lords, On Thursday, complaining that the reduction of the duty on hops would ruin the growers. Upon which, Earl FrrzwiLLiAat, alluding to the wholesale prostitution in the mines alleged in the Report of the Children's Employment Commission, drew Lord-Winchilsea's attention to "what, -occurred in the hop-grounds during the time of picking ": let him look to the morals of the females who labour in the fields. The LORD CHANCELLOR observed, that they go from London. The more neces- sary, said Earl FITZWILLIAM, to guard the country-women from the cor- ruption of their example. The Earl of Wnscau.sza stuck to the sub- ject of hops, and said that hop-grounds might be converted to other culture ; but the extensive woodlands that supply them with osiers could only be turned to other purposes at an expense equal to the price of the fee-simple. "Then," said Earl FrrzwumrAst, "it appears that we pro- tect hops, not for the sake of hops, but for the sake of woods I" The Earl of %NOUMEA presently came to the question of morals, and re- torted on his opponent with an allusion to the scenes in the mines. Earl FITZWILLIAm denied the truth of the story : in his mines no wo- men are employed at all, and they are only employed where the seam of coal is thin. It might seem horrible for females to go under-ground in the manner described ; but whether that fact contributed to their ruinous demoralization, was in his mind matter of considerable doubt

MISCELLANEOUS.

TRUCK SYSTEM. The following Committee was appointed on Mon- day, to inquire into the payment of wages— Mr. Ferrand, Lord Ashley, Mr. Stuart Wortley, Mr. John Fielden, Mr. Sharman Crawford, Mr. Redhead Yorke, Viscount Jocelyn, Mr. Baird, the Earl of Hillsborough, Mr. Thomas Duncombe, Mr. Beckett, Mr. Charles Villiers, Sir John Hanmer, Mr. Manners Sutton, and Mr. Cobden. [Mr. Cob- den's name was substituted for that of Mr. George William Wood, who de- clined serving.] IRISH MAGISTRACY. LI reply to the Marquis of NORMANBY, On Monday, Earl DE GREY stated, that Mr. Biddulph [who had recom- mended a man, whom he accused of shooting at him, to abscond] had been struck off the list of Magistrates. The Marquis of Non- MANBY expressed his satisfaction ; but at some length censured the delay which had taken place in the removal of Mr. Biddnlph.

A NEW WRIT was issued for Londonderry on Tuesday, in the room of Sir Robert Bateson, who has accepted the Chiltern Hundreds.

WEST COAST OF AFRICA. Viscount SANDON moved, on Tuesday, that the following Members be added to the Select Committee on the West Coast of Africa—Mr. Stuart Wortley, Mr. Evans, Mr. Wil

141 - son Patten, Mr. Aldam, Mr. William Hamilton, and r. Mitcalfe.

Agreed to.

CONTROVERTED ELECTION.

The Newcastle-under-Lyne Election Committee reported, on Wed- nesday, that Mr. John Quineey Harris was not duly elected ; that the election was a void election; that he had been by his agents guilty of bribery ; and that a practice has existed for many years in Newcastle of distributing money under the term of "market-money," or "dinner- money," to the poorer voters.

CHILDREN AND WOMEN IN THE MINES.

Few Parliamentary documents have excited a deeper and more pain- ful interest than the Report of the Children's Employment Commis- sion. So far, bulky as it is, it relates solely to the mines ; and in those dark abodes of industry it discloses scenes of suffering and infamy which will come upon many well-informed people like the fictions or tales of distant lands. Whether as respects the oppressive nature of the evil, the degraded ignorance of the workpeople, or the gross immo- rality and indecency, practices are now unfolded which are beyond toleration. In the East of Scotland, Mr. Franks describes the women who perform the office of coal-putting, or carrying the coal from the place where it is excavated to the mouth of the pit, yoked to a cart, sometimes crawling on hands and knees through narrow seams. "The state which females are in, after pulling, like horses, through these holes—their perspiration, their exhaustion, and very frequently even their tears—it is painful in the extreme to witness : yet when the work is done, they return to it with a vigour which is surprising, considering how they inwardly hate it." Women retire from this work but ten or twelve days to be confined ; often they miscarry ; and sometimes the child is born while the mother is actually at work. These mines are badly ventilated, E0 that in hot weather the lights go out. In the English mines matters appear to be worse : young people of both sexes are employed as " hurriers"—persons who drag the coal from one place to another in small carts. A belt is fastened round the waist, and to that is fixed a chain, which draws the cart. The drawer goes on all-fours, the chain passing between the legs. Boys and girls, from fifteen to twenty years of age, are employed indiscriminately at this work ; the girls naked to the waist, and dressed in tattered trou sers. The ribaldry and the miserable precocious profligacy which result are better not described here ; nor the consequences of the custom by which these young harriers have to wait for coal in a dark room with a miner, who is stark naked. Modesty is all but unknown. At work such as this, pauper-children are apprenticed at very tender years, to remain under the indentures till they are of age ; the master starving and ill-treating them. One person is mentioned who had in this way been apprenticed for sixteen years. A boy examined ran away from his master after being reduced to steal candles to eat.