110] ANNUAL REGISTER, 1S12; 



excise duty, Mr. Brougham rose 

 to state his objections not to the 

 amount, but to the nature, of 

 this tax. He showed by calcu- 

 lation in what degree it would 

 press upon husbandry, and upon 

 the lower classes in societ)^ who, 

 by their greater consumption of 

 leather for shoes than persons 

 in the superior ranks, would have 

 to bear the chief burden of this 

 impost. 



Lord Althorpe spoke to the 

 same purpose, and moved, as an 

 amendment, " that the bill be 

 taken into consideration on this 

 day six months." 



•Sir Thomas Turton said that 

 he had been instructed by the tan- 

 ners in the Borough to show how 

 severely this tax would affect 

 them. They had now a stock of 

 18 months upon liand, and would 

 be undersold bj' the Irish tan- 

 ners, who paid no duty. 



After other members had de- 

 clared their objections to the tax, 

 the Chancellor of the Exchequer 

 rose to defend it. He said that 

 no increase of duty had taken 

 place on the article in question 

 for 101 years, during which al- 

 most every other article of use 

 and luxury had undergone a gra- 

 dual increase of taxation. He then 

 proceeded to reply to the parti- 

 cular objections which had been 

 advanced, and pointed out mis- 

 takes in the calculations on which 

 they were founded. He ended 

 with affirming that he was not 

 one of those who concurred in 

 the soundness of the principle, 



that the rich alone should be sub- 

 jects of taxation, as the rich 

 and poor have a common interest 

 in the country, a common system 

 of taxation should, if ^possible, be 

 applied to both. 



On the division for bringing 

 up the report, there appeared 

 Ayes, 66; Noes, 40: majority, 

 26. 



A division took place on the 

 third reading of the bill, in 

 which the leather clause was car- 

 ried only by the majority of 8, 

 the votes being, for the clause 

 86; against it 78. The bill then 

 passed the Commons. 



When introduced to the House 

 of Lords, the tax on leather en- 

 countered an opposition on simi- 

 lar grounds as those maintained 

 in the other house; and was de- 

 fended on the same principles. 

 Earl Spencer having moved, as an 

 amendment to the bill, the omit- 

 ting the clause relative to that ar- 

 ticle, a division took place in which 

 the amendment was rejected by 32 

 against 12. 



The only other debate on the 

 taxes occurred on the order for the 

 third reading of the assessed taxes 

 bill in the House of Commons, 

 June 30th. The clause imposing 

 an additional duty on horses em- 

 ployed in agriculture was opposed 

 by Mr. Westerne, who moved its 

 omission. It was also objected to 

 by other speakers, as injurious to 

 husbandry, and oppressive to the 

 lower class of farmers. On divi- 

 sion, it was however carried by 6 

 votes against 43. 



CHAPTER 



