equally contingent and precarious, might justly claim the same exemption. But the House had determined, and wisely, in his opinion, that no modification of the tax should take place, distinguishing permanent from temporary profits; and even if such an exemption in favour of the army and navy were thought necessary on general grounds, the present occasion was the last in which he should recomvery mend it. The tax was now to be revived, without any alterations or inquiries, which would only perplex the collecting of it. It was to be given to the public again simply in the form to which the public had been accustomed; and, with that view, as soon as the House should have disposed of the question then before it, it was his intention to submit a proposition, which would simplify the operation of the tax. It was, that the assessments of last year should be the basis of the present one. Parties would not be called upon to make any fresh returns, but merely to pay the same amount as they paid the preceding year, unless where they might think themselves aggrieved. This proposition, he was happy to say, had met with the approbation of all to whom he had communicated it. At first he thought it might diminish the produce of the tax; but upon consulting with those who were better acquainted with its details than himself, they were of opinion that it would have no such effect. That principle had been adopted since the year 1806, in taking the assessments upon landed property, no fresh returns being called for: but in commercial property, which was necessarily fluctuating, cases might occur in which it would be necessary to make a reduction. Those, however, were not numerous enough to create any solid objection to the arrangement. With respect to the motion of the hon. general, he thought its objects would be better effected by bringing the subjects under the notice of Parliament, when the army and navy estimates were before the House, instead of that indirect and collateral mode.

Mr. Serjeant Onslow entirely concurred in the opinions of the hon. mover, and thought them not at all weakened by the reply of the Chancellor of the Exchequer. It was to be remembered that when an officer fell in the service of his country, his commission, perhaps his only provision, was immediately lost to his family. The House had been flattered with hopes that the approaching war would be but of short

duration. Such a result, however desirable, might be very disadvantageous to military men, as they would be put to all the necessary expenses of an outfit, with a less chance of remuneration. He held it due to the honour of the House, as well as to that of the country at large, to express, in the most decided manner, the just sense entertained by them of the services of the army.

Lord Palmerston wished to offer a very few words upon what had been urged by the hon. mover, and the hon. and learned gentleman who spoke last. He apprehended, in the first place, that it was an entire misconception to suppose that offi. cers were less able to provide for them. selves and families on foreign service than at home. The fact was, that on foreign stations they were much more advantage. ously situated, as, in addition to their ordinary full pay, they were at no expense for quarters, they drew rations from the magazines both for themselves and their servants, and obtained forage for their horses. It had been observed that long arrears were sometimes due, viz. for six or twelve months, but this was only an additional proof that the incomes of officers were much improved abroad, as they had been particularly in the peninsular warfare, or it would have been impossible for them to have, given such long credit to Government. With respect to the hardship alluded to by an hon. and learned gentleman, when officers purchased their commissions and were killed in battle, or died on foreign service, he could only say, that though it might be an act of liberality to allow their families to dispose of their commissions, it would be an act of great injustice to the corps. Many cases, however, had occurred, in which, the families of officers being left in great distress, grants were made to them in addition to the usual allowances. He certainly thought, if any distinction was to be made, the officers serving at home were most entitled to it.

Mr. Abercrombie confessed that he thought the arguments of the right hon. gentleman opposite were unanswerable against the proposition of introducing any clause to exempt particular classes from the operation of the Property-tax. As long as the the measure should be deemed necessary, its operation ought to be uniform, reserving the power only, if in the course of time it should unfortunately be made a permanent impost, to consider how far it

might then be expedient to introduce modifications. He agreed with the noble lord, that if any description of officers were more peculiarly entitled to the consideration of Government than another, it was those who were placed upon the home service; and, the refore,if the House entertained the proposition of the gallant general at all, it ought to be reversed in its application. He had briefly stated his opinions, because; if the question were pressed to a division, he should be compelled to vote against the motion.

Mr. Forbes supported the motion, and, adverting to the situation of the navy on foreign stations, especially the East Indies, expressed a wish that some practicable mode could be devised for enabling the sailors to receive their pay through the medium of the East India Company. At present, the only way they could obtain it was, by taking slops of the purser at nearly double their value, and turning them into money by afterwards selling them at one half.

Mr. Rose said, that an arrangement such as was alluded to by the hon. member had been under the consideration of Government, but was found impracticable. With respect to the necessity of taking slops from the purser, those slops were contracted for by the Navy-board, at the lowest possible price, and they were of the best materials.

Lord Millon adverted to the difficulty which seamen encountered in procuring their pay, after having been engaged in the service for a number of years. Some regulation ought to be made on this subject.

Lord Proby thought the situation of officers, he meant subaltern and not general officers, required relief, and was at present discreditable to the country, and prejudicial to the service. It was true that the object of a military life was not money, or the accumulation of a large fortune; but it was necessary that there should be what was sufficient to enable officers to live like gentlemen, and this sufficiency was not yet accorded. The hon. general was, however, certainly wrong in supposing that officers abroad were less advantageously circumstanced than those at home.

General Gascoyne replied, and said he had no reluctance, if that would satisfy the noble lord (Palmerston), to extend his motion for exemption, and make it general to the whole army.

The Chancellor of the Exchequer recommended to the hon. general to withdraw his motion.

General Gascoyne persevered, when the question was put, and negatived without a division.

Mr. Grenfell rose, and observed, that according to the provisions of the Act as it was now framed, there was no clause in it to restrain the Commissioners of the Property-tax from disclosing the information they obtained in the discharge of their duty. He thought this a defect, which, in many instances, might lead to unpleasant occurrences; in some cases, indeed, he knew such occurrences had taken place. He should therefore, move," That it be an instruction to the committee to introduce a clause imposing the same restraint upon the Commissioners for the Affairs of Taxes as existed with regard to the Commissioners for General Purposes under the Property-tax Act."

The Chancellor of the Exchequer objected to the motion, because he thought his hon. friend and the House were hardly aware of all the consequences to which the principle would go. He apprehended that improvident disclosures were very rare, as he had heard but few complaints. Unless a case of real necessity were made out, he should certainly be averse to any such clause.

Mr. Baring said, that if the right hon. gentleman had stated any specific inconvenience likely to result from the motion of his hon. friend, he, for one, should be prepared to oppose it; but, as that had not been done, he hoped the House would reflect before they rejected it.

Mr Huskisson contended, that as the intended duration of the Bill was only for one year, a very strong case of actual inconvenience ought to be made out to induce the House to take any step which might have the effect of casting a stigma on so respectable a body of men as the Commissioners of Taxes. He thought it would be very difficult to devise any kind of oath which would exactly answer the purpose of the hon. member.

Mr. Whitbread observed, that no arguments had been advanced against the proposition of his hon. friend (Mr. Grenfell), which he was confident could not be attended with any inconvenience, and would certainly produce many beneficial consequences. He could not forbear remarking on the constant recurrence made by gentlemen on the opposite side to the

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