VISCOUNT ENFIELD said, a telegram | other charges in the present year which had been received from Mr. Wade stating may be considered exceptional, and which that the Circular had been received by have been referred to by my right bez him, and that he would forward it by Friend at the head of the Governme mail. and myself-such as armaments for the forts, purchase of torpedoes, of smal arms in consequence of the arming f the Reserve Forces, the purchase of Lord wishes for any further particulars horses, of clothing, &c. ; and if the noble and will move for a Return, I shall be happy to give him any information in

VACCINATION ACT-PENALTIES.

QUESTION.

MR. T. CHAMBERS asked the Secretary of State for the Home Department, Whether his attention has been called

to the fact that the Medical Officer of the Privy Council has stated his opinion in evidence before the Vaccination Committee that the penalties of the Compulsory Vaccination Act are too severe, and that a nominal penalty first, and, in case of neglect, one penalty of 208. is all that ought to be enforced; and, whether, in consequence of that opinion the Home Secretary has given instructions to magistrates to refrain from inflicting repeated fines or imprisonment on successive prosecutions for the neglect of vaccination in the same case, where parents have a conscientious objection to the practice?

my power.

INDIA-INDIAN MUTINY MEDALS.

QUESTION.

MR. KINNAIRD asked the Under Secretary of State for India, Whether there is any hope of the Indian Mutiny Medals being speedily distributed to the officers and men of the 81st Regiment, a very small number having as yet been given, and great disappointment being felt by the rest of the Regiment at the long delay which has occurred; and whether in future it would not be possible to avoid such delays in the distri

MR. BRUCE replied that the Com-bution of medals? mittee before which the Medical Officer

of the Privy Council was supposed to have given this evidence was now sitting. He had not heard that any such expression of opinion had been given by that officer, and indeed he had rather reason to believe that such was not the case. If, however, the statement were correct, he should consider it in the last degree indecorous to interfere with the magistrates in their administration of an Act of Parliament upon the mere opinion of the medical officer.

ARMY EXPENDITURE.-QUESTION.

LORD ELCHO said, that as the Government had made declarations to the effect that the proposed Army expenditure was of a transitory character, he wished to ask the Secretary of State for War, What part of such expenditure may be considered transitory; what is the present and prospective amount of such transitory expenditure; and, at what period it may be reasonably expected to terminate?

MR. CARDWELL: Sir, the Estimates in any year depend very much upon the number of men the Crown may ask for and Parliament vote in that year. But, besides the number of men, there are

MR. GRANT DUFF replied, that the medals referred to by the hon. Member had within the last few days been seat to the War Office for distribution. He could assure the hon. Member there had been no undue delay on the part of the War Office. The grant of the medals was only extended to the regiment in which the hon. Member was interestedthe 81st-by a General Order, dated the 12th of August, 1868. As soon as the list of claimants was received from the commanding officer-in May, 1870-it was forwarded to India, and on its return to the India Office, on the 27th of December last, the medals were ordered to be made.

THE CHARITY COMMISSION—

EXEMPTION OF ENDOWED CHARITIES

FROM INCOME TAX.-QUESTION. MR. CUBITT asked Mr. Chancellor of the Exchequer, If he can give any estimate of the annual income arising from the endowments of charities in Great Britain, and what addition would consequently be made to the yield of the Property Tax if the Motion of the horourable Member for South Essex carried on Friday, April 21st, were put into operation?

THE CHANCELLOR OF THE EXCHE- | House of the several steps taken by the QUER said, in reply, that he was sorry Executive during the consideration of to say that he could not give as satisfac- their proposals. In his statement, about tory an answer to the Question of the ten days ago, the Chancellor of the hon. Member as he could wish. He had Exchequer had informed the House of obtained Returns from the Inland Re- the fact that the Revenue of last year, venue and the Charity Commissioners the year just closed, had exceeded the which substantially coincided. The in- estimated receipts by £2,311,000; but come of the charities was £2,120,000 that the estimated Revenue from existper annum, and on that sum the income ing taxation for the current year, 1871-72, tax, at 4d. in the pound, would be would fall short of the estimated expendi£35,332, and at 6d. would be £53,000. ture of £72,500,000 by £2,713,000. To But these Returns were very defective. meet this deficiency, it was proposed to They did not include any Roman Ca- tax matches and to increase the succession tholic or Jewish charities; they did not duty, proposals which had been abaninclude the metropolitan and other hos-doned, the former last Tuesday, the pitals throughout the City; and they did not include the Universities, or the Colleges in the different Universities.

EDUCATION (SCOTLAND) BILL.

QUESTION.

MR. CRAUFURD asked, What would be the course of business on Thursday, and more particularly with regard to the Scotch Education Bill?

MR. GLADSTONE replied, that it would not be possible to fix the course of Business for Thursday until they saw what progress they made to-night; but he did not think the Scotch Education Bill could be taken on Thursday in any event, inasmuch as the Government had already announced their intention to go on with the Army Regulation Bill on that day.

latter on Thursday. The substitute offered to the House was an additional 2d. on the income tax, which, it was calculated, would produce a surplus of £300,000; but the Chancellor of the Exchequer had himself given a reason against this when he deprecated the acquisition of an excessive surplus, believing it would establish a dangerous precedent; and he (Mr. W. H. Smith) had the further objection, that it would be wrong in principle to impose a tax, yielding more than the necessities of the case required, and which, in the odious shape of an increased income tax, would still further grind the taxpayers of the country. Under these circumstances, he had placed a Notice on the Paper, by which he desired, by means of a Resolution, which he hoped the House would adopt, to protest against raising the whole sum required by means of income tax, and his task had been made more easy by the chorus of objections raised on all hands against the proposals of the Government. "No, no!"] He had carefully watched the organs of public opinion in which reference had been made to this suggestion; and, although those organs differed as a rule on public questions, not one had expressed a clear verdict in favour of the proposed addition to the income tax. All felt it to be both unjust and unnecessary. It had been urged that the House had accepted the Estisaid, he had ventured to undertake the dis- mates, and must find the Ways and charge of a duty-upon which he felt it Means; he had little to say upon this incumbent upon him to ask the forbear-point, for his proposal did not distinctly ance of the House-which devolved upon him as the Representative of a large and important constituency, who felt deeply interested in the financial measures proposed by the Government. In pursuance of that duty, he would remind the

SUPPLY.

Order for Committee read.

Motion made, and Question proposed, "That Mr. Speaker do now leave the

Chair."

WAYS AND MEANS.-COMMITTEE. MR. W. H. SMITH, in rising to move"That it is inexpedient that the income tax should be increased to the extent contemplated in the Financial proposals of Her Majesty's Government,"

affect the Votes the Government asked for, and further, he considered the responsibility of making Estimates rested with the Government; but the circumstances of the country had somewhat changed since the Estimates had been

peared that of the 400,000 persons who | revenue. The Chancellor of the Exchecontributed to the payment of income quer had lately drawn attention to certax under Schedule D, 325,000 paid upon tain exemptions at present existing. Now, less than £300 a-year. Thus they had the income of the country was estimated evidence that four-fifths of the payers of by very competent authorities to be no the income tax were persons struggling less than £760,000,000 a-year, but the probably more severely against poverty amount subjected to the income tax was than the artizan or working man, who only £366,000,000. Was it, therefore, was under no pressure whatever to keep the intention of the Government that the up what was termed "a decent and remaining £400,000,000 should be exrespectable appearance." He was one empted from taxation? We must, he of those who rejoiced in the fact that supposed, wait till next year to know the House had passed an Act under what course the Government intended which the ratepayer became liable for to pursue; but it was quite clear that a the major portion of the cost of the edu- very large portion of the incomes of the cation of the working classes; but we country were exempted from the payhad done nothing to assist people with ment of income tax, and the Chancellor incomes of £300 a-year in the education of the Exchequer had distinctly given of their children. Further, he would notice that the question of exemptions say, that in addition to the 325,000 per- ought to be considered by the House, sons he had referred to, 36,500 persons and they might, therefore, regard the paid income tax upon incomes of less £400,000,000 as liable to taxation when than £500 a-year. Then there was this the proper time arrived. In making this further augmentation of the extreme statement, he had no desire whatever to nature of the pressure caused by the impose the income tax below the point payment of income tax, that, under the at which it at present pinched most inarrangements initiated by the right hon. juriously those who laboured under it; Gentleman the Chancellor of the Exche- but it was right that the Chancellor of quer, the whole of the income tax was the Exchequer, after what he had stated paid in the first quarter of the year, and the other evening about exemptions, the House could picture to themselves should bear in mind the fact that the the inconvenience and hardship and suf- whole of the incomes of the country fering inflicted upon poor professional were not liable to the payment of the men or upon poor tradesmen, who, in income tax. He must apologize to the the first month of the year, were called House for having trespassed so long upon to pay £7 108., instead of £5, out upon its time and patience. He had not of the £75 which constituted their first ventured to quote the opinions, which quarter's income. In the case of the he held in his hand, of right hon. Genpoor professional man the addition of tlemen who sat upon the front Ministe£2 108., at a time, too, when the person rial bench, because circumstances occawho had to pay it might fairly con- sionally occurred under which opinions sider it unnecessary, might reasonably changed even at the distance probably be looked upon as an unnecessary exer- of a single week; but he would appeal cise of a harsh and cruel power. He to hon. Gentlemen on both sides of the would venture to say that the income House not to subject the poorer and tax was never designed for an occasion struggling classes of the community to like the present. In 1842 it was revived a tax which was unnecessary; with reby Sir Robert Peel, as he (Mr. W. H. gard to which Amendments had been Smith) thought most wisely, to meet a proposed by hon. Gentlemen sitting on great emergency. But after having care- the Ministerial side of the House; which fully traced the history of the tax, he was felt to be harsh and cruel in its opecould find no occasion in which it had ration; and which was attended with been increased, unless in view of some great danger, except when applied to a emergency, some apprehension of war, necessity recognized by the country. He or of some trouble under which it was did not desire to offer any suggestion to necessary to have recourse to the income the right hon. Gentleman the Chancellor tax, in common with other sources of of the Exchequer, for the responsibility taxation. On the present occasion, Her in this matter appeared to him to rest Majesty's Government proposed to refer with right hon. Gentlemen on the Treato the income tax alone as a source of sury bench. It had been suggested that

the application of money to the reduc--although he thought it was a measure tion of the National Debt by the creation of the most doubtful character, and of Terminable Annuities should be sus- certain to be followed by the most hazarpended. Hon. Gentlemen who took that dous results-it was not a boon to be view might, most consistently, support enjoyed by the present generation oth his Resolution, for by voting against it but for all time. Therefore, he held they would be supporting the proposal that the expenditure upon it could for an additional income tax. Again, be properly termed transitional, and, as the hon. and learned Gentleman the it was to be spread over a long period Member for Oxford (Mr. Vernon Har- the means of meeting it ought to be court) desired to afford the Government raised by a loan, and ought not to be a an opportunity of re-considering their charge on the year. Again, they had Estimates, and the hon. and learned just been told by the War Minister that Gentleman would, by voting with him, the remaining portion of that expendafford the Government that opportunity; ture was intended to provide small aras whereas, if his Resolution were nega- for our troops and big guns for our tived, the hon. and learned Gentleman fortifications and our ships, torpedies, would lose the opportunity he desired. and other warlike stores. Well, His wish was that the country might that a transitional expenditure? They escape from this large addition to the all knew that the life of a rifle was it income tax, and he trusted he might re- years; and according to that, that es ceive, if not the unanimous, at all events, penditure for small arms ought likewise the warm support of a large majority of to be spread over a considerable period. the House. The hon. Gentleman con- So, also, with the outlay upon guns for cluded by moving his Resolution. ships and forts; its advantages woul be extended over a long time, and therefore it could not be accurately described as transitional. His second point was that that being a national expenditure ought to be borne not by a part of the nation, but by the whole nation. What was it to be incurred for? Within the last 48 hours they had been informed by that great and wise statesman the Comander-in-Chief-the highest authority on military expenditure-that this increased expenditure was necessary, order that the country might maintain its position in the world. What was the meaning of that expression? He

MR. LIDDELL, in rising to second the Motion, said, he would take three distinct objections to the financial schemes of the Government, and would challenge the accuracy of the description of them which had fallen from the right hon. Gentleman the Prime Minis

ter.

The right hon. Gentleman had called the expenditure transitional; he, (Mr. Liddell) maintained it was not, and challenged hon. Members to prove it; and he wished, in the first place, to state his reasons for contending that it was not transitional. The second proposition which he would urge was, that the expenditure was national, and, conse-apprehended that it meant that we mast quently, ought to be borne by the whole nation, and not thrown on a portion of the nation only. His third and last proposition was, that it was grossly unjust to charge the payers of income tax with the entire burden of the cost of the abolition of purchase in the Army. With regard to his first objection, the difficulty of proving his case was very much mitigated in consequence of an answer recently given by a Colleague of the Prime Minister (the Secretary of State for War), and according to which the expenditure to be incurred for the abolition of purchase was professedly to be spread over a considerable term of years for they did not know how many years; and even assuming for the sake of argument that it was a boon

maintain our dignity and our credit, and thereby give stability to trade; and the stability of trade meant certain employ ment at fixed wages. Surely those were objects in which the working classes were essentially interested, and in the cost of securing which the working classes should bear their share? Then he care to his third proposition—namely, that it was a grievous injustice to throw o the payers of income tax the whole charge for the abolition of purchas in the Army. It was unjust to cal upon professional income-the kind of income more severely pressed upo by that impost than any other in this country-to bear a double burden for the jeopardizing of the interests of the highest and perhaps the noblest profes