June i, 1888] THE TROPICAL AGRICULTURIST. 
859 
wealthier classes of late years, and the diminution 
of contribution on tho part of tho consuming classes. 
Some years ago the injustice between the contribu- 
tion of tho two classes was monstrous. Something 
had been done to redress that inequality. He be- 
lieved no greater social advantage had ever been 
conferred on the community than the arrangement 
of the tea duties by the right hon. member for Mid 
Lothian. He should be glad to see that work com- 
pleted. He entirely sympathized with the principle 
mentioned by the hon. member for Leicester. They 
could not, however vote the refusal or the re- 
duction of this duty without making other ar- 
rangements, but it was necessary all the same to 
enter their protest against the principle of the 
Budget in which a reduction of taxation appeared 
not to be divided in the proportions adhered to 
by former financial arrangements. 
The Chancellor of the Exchequer pointed out that 
the relief was given, not only to the inoine-tax payers, 
but to the ratepayers, whom he considered to be a 
general and wide class of the community. The reason 
of the exception wan that the income-taxpayer alone 
had been hit by the late increase of duty, and because 
of the extraordinary position they were in of having 
to deal with the whole of local finance. 
Mr. Dixon-Hartland asked what became of the tea 
whioh euterod the country in a broken state and was 
found to be unfit for consumption. In Germany a large 
trade was carried on in making caffeine out of bad tea, 
and manufacturers in this country could make a good 
deal of money if this bad tea could be obtained without 
paying the Gd. duly. 
Mr. Obildbrs drew the attention of the Chancellor of 
tho Exchequer to tho fact that the proposal of the 
Government in 1885 was that the income-tax should be 
increased, and the duty on articles of consumption in- 
creased also. 
The Chancellor of the Exchequer reminded the 
right hon. gentleman that the only way in which it was 
possible for him or his friends to propose a tax on con- 
sumable articles was to put themselves in alliance with 
the temperance party and propose an increase of the 
beer duty. Aa to the bad tea, he stated that he would 
inquire into the matter. But it seemed to be a pro- 
posal which would not be attractive to tea drinkers 
generally. (Laughter.) 
Mr. I'rovand argued that the working classes of the 
country paid "an undue proportion of the national tax- 
ation. 
Mr. FaMWIOK complained that the Chancellor of the 
Exchequer had not given any relief to the working 
classes. 
Major U ascii protested against the suggestion that 
the tux should be taken off tea and an additional tax 
placed upon land. As an agricultural member, repre- 
senting not so much the squires as the tenant farmers, 
he should certainly voto against the amendment. 
Mr. Gladstone said that, although he agreed 
with the view of the hon. member for Leicester, 
it would be impossible for him to go into the lobby 
in support of the amendment. He could not think 
that it would be useful or desirable to take a divisiou 
on the question before the Committee, which was 
to provide for the expenditure of tho country. 
Tho Chancellor of the Exchequer was bringing 
forward tho resolution not with the view of having 
changes made, but to preserve tho prerogative of the 
House, lie bud never given ;i vote which would reduce 
the income of the country below its expenditure, and 
he uover would. A great number of persons would 
gladly join the hon, member in a division if only thuy 
were able to see that the couutry would have 
the means which were absolutely necessary. (Hear, 
hcl r ) 
.Mr. [LUKOWOB.TB rein irk. d that if tho Committee 
determined to moilify the tea duty the gap which would 
be hi a le 111 the revenue could be tilled up in the pr. sent 
Bu lg< t by arresting thu reduction of the income tax. 
.Mr. l'leios auid ib'it ho could not reconcile it wild 
his duty tO withdraw the amendment. 
Mr. ULAiisroNK observed that if the proposal of the 
hon. gentleman had been to rcducu the d . n U B 
from 0.1 to 11 his objection would have been removed, 
as he believed that the reduction of the tea duty was 
entitled to preference over the reduction of the income- 
tax. 
The Chancellor of the Exchequer said he should 
now like to add this to his argument. When the 
right hon. member for Derby spoke of the injustice of 
the tea duty he should like to know whether that view 
could have been anticipated as the general view of those 
who had been responsible for the finances of the country 
for so long a period. After the income-tax had been 
raised two years ago to 8d, he was now called upon 
to reduce the tea duty rather than to reduce the 
income-tax to 6d. The right hon. member for Mid 
Lothian once proposed to abolish the income-tax 
altogether. (Mr. Gladstone.— " In 1874.") But in the 
interval the party opposite when in othce had not 
touched the income-tax. Why they should now be 
called upon to decide on a question oi this kind he 
could not understand. It was meting out to him some- 
what hard measure, as the right hon. gentleman had 
never yet proposed the reduction of the tea duty. 
Mr. Gladstone said he had reduced the tea duty to 
6d, and he did not make it lower because he had not the 
necessary surplus ; but the Chancellor of the Exchequer 
had a surplus and the question was how it was to bo 
disposed of. 
The Ohancellob of the Exchequer said the right 
hon. gentleman had to raise the income-tax in order 
to lower the tea duty, and but for that the disparity 
would not have been so great as it was wilh the income- 
tax at 7d. 
Mr. Pioton said he wished if it was practicable to 
adopt the suggestion of the leader of the Opposition 
and to move the reduction of tea duty from 6d 
to 4d instead of moving the rejection of the clause. 
The Chairman said there was no such motioa, as 
the clause could be opposed without it on being put 
from the Chair, and it was now too late to move an 
amendment in the clause. 
The Committee divided on the question that the 
clause stand part of the Bill, and the numbers were 
Ayes.. ... .. ... 259 
Noes... ... ... A. 98 
Majority... ... ... — 161 
The clause was therefore added to the Bill.. 
The Times had the following editorial remarks : — 
Then the House went into Committee on the Customs 
and Inlaud Revenue Bill, Mr. Pictou produce one of 
the familiar demagogic motions insisting on the aboli- 
tion of the tea duty. Though Mr. Gladstone dis- 
countenanced a division, the leaders of the Opposition 
went out of their way to support the view that the 
working classes were defrauded of relief in the Budget 
now before the House, because tho abatement of the 
income-tax was not accompanied by any corresponding 
reductiou in the imposts on consumable commodities. 
Tho Kadical view of the matter is that to levy any 
taxes from the working classes is, as Mr. Pictou puts 
it, " cruelty." The working classes are now politically 
supreme in this country; a very large proportion 
of the aggregate national income falls to their 
share, and to free them from all taxation whatever 
— that is, from the necessity of contributing in 
any degree to the maintenance of the State which 
assures them protection and of which they practi- 
cally control the governuieut — would be, from every 
point of view, unjust and mischievous. The tea duty 
is now the only important source of revenue with 
the exception of luxuries, such as tobacco, spirits, 
and malt liquors, which a largo and, perhaps, increas- 
ing proportion of the population do not consume at 
all, to which tho working classes contribute, and to 
abolish it would bu to rcudcr the existing unequal 
incidence of taxation still more unjust. Mr. Pictou 
and his friends would redress ti e financial balauco 
by laying new taxes on laud, which, of all intercuts 
In the country, has solfered most grievously 
in recent ycus, The charge ngaiust the Chan- 
cellor of tho Exchequer of having postponed 
the interests of the working classes to those 
of the propertied classes in reducing the income-tax 
without any corresponding reduction in the duties on 
consumption, it w ry easily answered. As Mr. tjeschen 
