THE TABLET.

A Weekly Newspaper and Review.

DUM VCBIS GRATULAMUR, ANIMOS ETIAM ADDIMUS UT IN INCCEPTIS VESTRIS CONSTANTER MANEAT1S

F rom the B r ie t oj H is Holiness P iu s IX . lb T he T ablet, June 4, 1870.

V o l . 8 3 . N o . 2 8 2 3 .

L o n d o n , J u n e i 6 , 1 8 9 4 *

price 5<j. by post ¡%d.

[R eg i st e r e d a t t h e G e n e r a l P ost O f f ic e a s a N ew spaper

C hronicle of t h e W e e k :

Page

/Imperial Parliament : The Finance ■ Bill Debate—Lord Salisbury on ■ the Budget— Lord Rosebery on Public Business— The Congo Convention— Debate in the French ■ 'Chamber— The Spanish Budget— The Italian Deadlock— The End of the Cab Strike— How the Comp rom is e w as R e c e iv e d — The Colonies and the Budget — The Foundered Russian Ironclad— Lay Patrom-ge— Chancellor Dibdin’s Views— The Hungarian Crisis— France and the Congo Convention — C h e ap Divorce for the People 920 L e a d e r s :

Religion in the London B o a rd

S c h o o l s .................................... 921

CONTENTS.

L eaders (Continued):

Cabinet Crises in Hungary and

Page

Italy . . . . . . . . 921 Austrian Canonesses . . . . 922 Old Masters at the Grafton . . 923 Beira and its Back Country . . 924 N o t e s . . . . . . . . . . 925 R e v iew s :

Fra Paolo Sarpi .. . . . . 927 The French Bishops] during the

Revolution .. .. . . 928 “ The English Historical Review ” 929 The Boy-God .. . . . . 930 Books on Dogs .. . . . . 930 ACumbererof the Ground . . 931 The Dawn of Death . . . . 931 A Hunted Life .. .. . . 931 Election Cases in 1892 and 1803 . . 931

C orrespondence :

Rome :— (From Our Own Corre­

spondent) ....................................... Q33 News from Ireland....................935 L e t t e r s to t h e E d it or :

Polish Catholics .. .. . . 937 “ Aspects of Anglicanism ” . . 937 Secondary Education for Women 938 Thomist and Scotist . . . . 938 The Catholic Social Union . . . . 938 Custody of Children Case . . . . 939 The York Pilgrimage . . . . 940 “ Rymer v. Stanfield ” . . .. 940 Garden Party and Fête at Wim­

bledon . . . . . . .. 941 New Bishop Auxiliary for Glasgow 941 Catholic Needlework Guild . . 942 Ye Lay on Ye Bull . . . . . . 942

Lord Bute’s Manorial Rights The Case of Dr. McGlynn How “ Escaped Nuns ” are Manu factured F rom E verywhere O b itu ar y Social an d P o l it ic a l

SU PPLEM ENT. N ews from th e S chools :

The Buckfast School Contest School Matters at Barnstaple N ew s from t h e D io c e s e s :

Westminster Southwark . . Middlesbrough Newport and Menevia Portsmouth St. Andrews and Edinburgh Catholic Truth Society

Page . 942

943 943 943 943 944

949 949

Ç53 950 950 951 Ç5c95195C

%* Rejected MS. cannot be returned unless accompanied with address and postage.

CHRONICLE OF THE WEEK.

----------- 4----------r I 'H E consideration of the Fifth im p e r i a l I Clause of the Budget Bill was ■ THfFmAAMNCETBrLL ± resum ed in Committee on Tuesd e b a t e . day. 1 he Clause contains 24 lines, and prescribes the mode of collecting and recovering the Estate Duty. There were upon the paper three pages of amendments to the Clause. The SolicitorGeneral moved an addition to one o f the Sub-sections to enable an executor to pay duty on the whole estate, though part of it might not be in his actual possession, provided that the persons liable for the payment of the duty consented. Mr. Ambrose moved to amend this addition by requiring the consent o f the beneficiaries also, under any ■ disposition o f the property ; but his amendment was rejected b y 235 to 178, and the Solicitor-General’s amendment was •agreed to. Mr. Bousfield moved an amendment that 'where the executor could not obtain sufficient funds to enable him to pay the duty he should state this in the Inland Revenue affidavit. A t first the Solicitoi-General contended that the amendment would be entirely inoperative; but, after some discussion, the Chancellor o f the Exchequer promised to consider the point, with a view to the solution ■ of the difficulty, and the amendment was accordingly withdrawn. Sir J. Lubbock moved a proviso that an executor who had only estates in the United Kingdom to deal with •should not be liable to pay Estate Duty for property abroad. The Chancellor of the Exchequer contended that the amendment would enable a person who had foreign property to evade all taxation on such property. The amendment was discussed at some length, and was finally rejected by 154 to 104. The Solicitor-General moved a new Sub-section enabling the executor, when he does not know the value o f the estate, to give an understanding that h e will pay the duty as soon as the value is ascertained. I t was slightly amended at the instance of Mr. Butcher, and agreed to. The Committee discussed an amendment by Mr. Grant Lawson, making the time for delivering the Estate Duty to the Commissioners twelve months instead o f six, as fixed by the Bill. The Solicitor-General would not assent to the amendment, but he agreed to insert words giving the Commissioners power to extend the period of

New Series Vol.7LI,, No. 2,132.

six months ; and words to that effect were inserted in the Clause. One of the Sub-sections provided that “ every estate” should include all income received between the death and the delivery o f the Inland Revenue affidavit; but Sir R. Webster moved to limit the estate to property only o f which the deceased was competent to dispose. The Solicitor-General promised to consider the amendment, but it was passed to a division, and rejected by 130 to 80. Mr. Bartley moved an amendment to the effect that the estate should not include the income on the property between the death and the delivery of the affidavit, but only to the date of death of the deceased. It gave rise to a protracted discussion, which resulted in the acceptance o f the amendment, along with a further amendment by Mr. Wyndbum that 3 per cent, per annum should be paid on the total value of the Estate Duty during the six months allowed for giving in the particulars of the account. Several of the amendments were disposed of, but the Clause was not completed when progress was reported.

Lord Salisbury, at a complimentary ban-

l o r d Sa l i s b u r y q u e t t0 t h e Unionist and Conservative can-

t h e b u d g e t , didates of England and Wales in St.

James’s Hall, given by the members of the National Union of Conservative and Constitutional Associations last week, responding to the toast o f the Unionist cause, said he was glad to see that assembly o f the strongest and most conspicuous workers in the Unionist cause, and it would be opportune for him to review the death duties in the present Budget proposals. It is drafted with the intention o f inflicting the utmost possible injury on “ the rich man.” This is evidently the motive, to judge from the tone o f Sir W. Harcourt and from the comments of his supporters. They are at no trouble to show that any direct good is to be done to the poor man. Their simple rule seems to be, Injure the rich and the poor will benefit. But the Budget defeats its real object. The system by which all who inherit portions o f a great fortune are to be taxed on the scale corresponding to the total aggregate amount of the property bequeathed will fall severely on small legatees. A servant, for instance, who inherits fifty pounds from a millionaire master will be mulcted, at the eight per cent, scale, of four of his sovereigns. Passing on to consider how the Budget would affect the agricultural labourer, whose interests Liberals are fond o f professing to consider with tender concern, Lord Salisbury said it had not been proved that when a landlord is impoverished the surrounding rural population is any better off. The smaller the landowner