In the House of Commons on Thursday night he was
attacked again on the subject, but this time chiefly about the new ex-, emptions,—the exemption of everybody with an income under £150 from the tax, and the subtraction of 1120 from the tax- able income of persons who possess incomes of between £150 and £400 a year. Mr. Kirkman Hodgson tried to compel the abandonment of these remissions, by moving the reduction of the Income-tax from 3d. to 21d.; but Sir Stafford Northcote showed that this would leave him with a deficit in any case ; and he defended his proposals for exemption on grounds of conveni- ence which certainly could not be charged with savouring of socialistic tendencies. Indeed, how it can be socialistic to put even a greater proportion of taxes on the rich than on the poor,—unless this involves a greater sacrifice to the rich than to the poor, which, as regards the present English adjustments of taxation, will hardly be maintained,—we are unable to see. Mr. Kirkman Hodgson's motion was defeated by a majority of 85 (227 against 142) ; and a subsequent motion of Mr. Hubbard's negativing the extension of the partial exemptions from incomes of £300 to in- comes of 1400 a year, was negatived without a division. We do not think the ground was wisely chosen in either ease for an attack.