MR. MONTAGUE SMITH said, that the Resolution was founded on a false analogy. Nothing like a sale took place at the club. To constitute a sale you must have sellers as well as buyers; but at the club there were only consumers, who drank their own wine. The manager of the club did not sell. The Chancellor of the Exchequer might as well licence the servant of any private gentleman. He could not understand upon what principle the Resolution had been altered so as to apply only to houses worth £100 a year or more. Whatever the rent, the houses were of precisely the same character; and it was very invidious legislation to say that those who kept good houses should be taxed, and those whose houses were not so good should be exempt. The present proposition seemed to him to be utterly at variance with the principle, that in levying taxation they should get the greatest

amount of revenue with the least amount of annoyance. If the right hon. Gentleman thought that from their wealth it was right to tax these establishments, it would be better that he should put a direct tax on clubs.

MR. SERJEANT PIGOTT said, he trusted the Committee would not lay themselves open to the invidious observation, that when a tax was proposed which would press upon themselves, they were unwilling to bear a small burden lest they should be classed as publicans. Clubs were certainly originally intended to prevent gentlemen being obliged to resort to hotels. He thought the proposition was an equitable one, founded upon equitable principles, and as such he should support it, though he was inclined to think that no question of ratable value should have been introduced.

LORD ALFRED CHURCHILL observed, that he should oppose the Resolution, upon the ground that the tax would press heavily upon small clubs.

SIR PATRICK O'BRIEN said, he considered that they should not give colour to the opinion, whether true or false, that they were disinclined to tax themselves. There was one suggestion, however, which he would make. Clubs paid a house duty of 9d. in the pound, whilst licensed victuallers paid only 6d. in the pound, and perhaps the Chancellor of the Exchequer would consider whether the tax should not be 6d. in both cases.

classes were exempt from income tax; and as that was so, it could not be said that the rich were attempting to impose taxation upon the poor and to exempt themselves.

10. Motion made, and Question put,

That, towards raising the Supply granted to Her Majesty, there shall be charged and paid for a Licence to be taken out, yearly, by or on behalf of any Club or Association, occupying a House of the rent or value of £100 a year, to authorize the selling and supplying by retail to the Members of such Club or Association, of Beer, Wine, Spirits, and all other Liquors, for the selling whereof an Excise Licence is required by Law to be taken out, and also Tobacco, the Excise Duty of. £17 18. Od.

And 5 per cent thereon.

And for every such Licence to authorize the

selling and supplying as aforesaid, Beer and To

bacco only

And 5 per cent thereon."

£3 10s. Od.

Jervoise, Sir J. C.

Kinglake, A. W.
Kingscote, Colonel

Layard, A. H.
Legh, Major C.
Lewis, H.
Locke, J.

Lowe, rt. hon. R.

sen

Cochrane, A. D. R. W. B. Jolliffe, right hon. Sir Cole, hon. H.

W. G. H.

Fellowes, E.

Fenwick, H.

Ferrand, W.

Franklyn, G. W. Gard, R. S. Garnett, W. J.

Morritt, W. J. S.

And 5 per cent thereon. In lieu of the Duty now payable on such Licence to retail Beer.

MR. DARBY GRIFFITH said, he wished to know why the additional 5 per cent was retained in the present satisfactory state of the revenue. That system of adding 5 per cent to the taxes originated, many years ago, with a Chancellor of the Exchequer who was not celebrated as a successful financier.

THE CHANCELLOR OF THE EXCHEQUER said, that the additional 5 per cent was very little objected to at the time it was proposed. The case before them, however, was not a case where a new duty was created, but where an existing duty was imposed on a class who ought to pay, and in such cases it was usual to impose the additional duty. He might add that it was a common practice to take out a spirit licence, and then, after having obtained a beer licence, to go on with the latter and to drop the former. In that way a beer licence could be obtained much more cheaply than when taken by itself. The Resolution was intended to meet that

SALMON FISHERIES (IRELAND) BILL. [BILL 1.] COMMITTEE.

thought the most convenient course would be to take the second reading that evening and discuss the details in the Committee on the Bill, which would be fixed for half past four o'clock on Thursday.

LORD ROBERT CECIL said, he objected to proceeding with the second reading, as the print of the Bill had not been sufficiently long in the hands of Members.

THE CHANCELLOR OF THE EXCHEQUER expressed his readiness to postpone the second reading until the following day. MR. LYGON said, he objected to the Government putting down their Bills on nights devoted to private Members. The course which the Chancellor of the Exchequer, from some theoretical sense of propriety, had taken of late, of putting all these financial propositions into one Bill, had very much limited the opportunities of the House for discussing them on the most important stage, the second reading. protested, too, against the practice of the right hon. Gentleman of taking an import ant stage on his Bills pro formâ, and fixing the real discussion for some future night, when the opportunity for discussion again faded away in the distance.

VISCOUNT PALMERSTON said, the hon. Gentleman seemed to forget the old saying, "give and take." That night had been given up by the Government to a private Member on the other side of the House, and all his right hon. Friend proposed to do was to take the remainder of the following evening after the business. of private Members had been disposed of. He did not at all propose to take precedence of other business.

LORD JOHN MANNERS said, he wished to point out, that in addition to the Notices of Motion, there were five Orders of the Day down for the following day. The first was the Writs Prohibition Bill, to which an Amendment had been moved to read it a second time that day six months, and the probability was, that about the same time on the ensuing night they would be going through the same scene.

MR. IIUNT said, that the charities clause was not the only one on which there would be some discussion. The clause relating to the income tax would also be discussed, and the course which he should take on that clause would depend very much on the information which the right hon. Gentleman would bring forward on the second reading as to the details of his proposition.

Second reading deferred till To morrow.

"That

Motion made, and Question put, the Chairman do report Progress, and ask leave to sit again."

The Committee divided :-Ayes 38; Noes 53: Majority 15.

COLONEL VANDELEUR said, he objected to the principle of the Bill, and he should move that the Chairman do leave the chair.

SIR PATRICK O'BRIEN deprecated what he characterized as an improper opposition to the consideration of the Bill tonight. He should deal with the matter as a salmon question, irrespective of both bagnets and latch-weirs.

MR. LONGFIELD said, that the abolition of all fixed engines and the opening of latch-weirs were the two objects of the Bill; and if the clauses did not succeed in accomplishing those objects, the supporters of the Bill would consent to all necessary Amendments. They were not met by fair arguments, but by Motions for delay.

MR. H. A. HERBERT said, he had already expressed his conviction, that unless there was some compromise of extreme

opinions, the prospect of carrying the Bill during the Session would be very small. The hon. and learned Member for Wexford emphatically refused to accede to any compromise, but he advised him to re consider that determination.

SIR ROBERT PEEL said, he would recommend the hon. and learned Member to postpone the Bill till Wednesday, May the 27th.

MR. M MAHON said, that the day named by the right hon. Baronet was the Wednesday in Whitsun week. He did not oppose all compromise, but only wished to

House resumed.

Committee report Progress; to sit again. Tomorrow.

ANCHORS AND CHAIN CABLES BILL. On Motion of Mr. LAIRD,

Resolved, That the Chairman be directed to move the House, That leave be given to bring in a Bill for regulating the proving and sale of

Anchors and Chain Cables.

NAVAL MEDICAL SUPPLEMENTAL FUND SO

CIETY WINDING-UP ACT (1861) AMENDMENT

BILL.

be discussed.

MR. HASSARD said, that it was the duty of the Government to propose some compromise between the conflicting inter

ests.

VISCOUNT PALMERSTON: Suppose we fix Wednesday the 3rd of June for the further progress of the Bill, with the understanding that if it should not be proceeded with, there should be a day sitting on the following Tuesday.

MR. M.MAHON thanked the noble Lord for his offer, but he thought that the 3rd of June was too distant a day to give him a chance of carrying his Bill that Session. He preferred to take the chance of going on night after night.

COLONEL WHITE said, as long as the hon. and learned Member for Wexford continued to hold such language, the opponents of the Bill would resist his proposals to the utmost of their power.

MR. M MAHON submitted to the Committee whether the language of the hon. and gallant Gentleman was becoming, considering that it came from a Lord of the Treasury, and of course a Member of the Government. He (Mr. M'Mahon) was prepared to meet the hon. and gallant Officer, and to fight him on this question. He would certainly make the hon. and gallant Officer swallow the leek

MAJOR GAVIN said, he too was prepared to fight when it became necessary to do so; but he had come there that night to vote. The stake-nets were not injurious to the salmon, but they affected the navigation of the Shannon. The Board of Trade, the Admiralty, and the Board of Works had all in turn been applied to, and all had excused themselves on the ground that it formed no part of their duty to abate the nuisance. The only hope of amendment, therefore, lay in legislation by the House.

Bill to amend the Naval Medical Supplemental and read 1o. [Bill 93.]

CONSOLIDATED FUND (£20,000,000) BILL. Bill to apply a sum, out of the Consolidated Fund, to the Service of the year one thousand eight hundred and sixty-three, presented, and read 1o.

EXCHEQUER BONDS (£1,000,000) BILL.

Bill for raising a sum of money, by Exchequer Bonds, for the Service of the year one thousand eight hundred and sixty-three, presented, and read 1°.

House adjourned at half after One o'clock.

HOUSE OF LORDS,

Tuesday, April 28, 1863.

MINUTES.PUBLIC BILLS-Third Reading-Alkali Works Regulation [H.L.] (No. 81); Local Government Act (1858) Amendment (No. 78); New Zealand Boundaries [H.L.] (No. 73); Offences (South Africa) [H.L.] (No. 74), and passed.

THE GALWAY CONTRACT.-QUESTION.

THE EARL OF HARDWICKE said, the public was naturally very anxious to know the particulars of the new Contract which had been formed for the conveyance of Her Majesty's mails between Galway and America, and had a right to expect that information would be given on that subject. He therefore asked the noble Lord the Postmaster General, Whether the Contract was to be simply a Resumption of the old Contract, or whether it was intended to introduce any and what Modifications therein; whether the Rate of Speed originally stipulated was still to be exacted; and also whether a Copy of the Contract would be