not be taxed in any shape for the Protestant church, it seemed
to contemplate the perpetuation of the impost. In accordance with
the expressed opinion of the committee, a resolution was moved to the
effect:--"That his majesty be enabled to direct exchequer-bills to
an amount not exceeding L1,000,000 to be issued, for the purpose of
advancing, under certain conditions, the arrears of tithes due for
1831 and 1832, subject to a deduction of 25 per cent., and the value of
tithes for 1833, subject to a deduction of 15 per cent., to such
persons as may be entitled to such arrears on such tithes, and as may be
desirous of receiving such advances; and that the amount advanced shall
be included in the tithe-composition, so as to be repaid in the course
of five years, being payable by half-yearly instalments." This plan was
strongly opposed, principally on the ground that the money would never
be repaid, since repayment was still to depend on a collection of tithe,
which never would succeed. The pretended loan would be converted into a
gift, and England, besides paying its own tithes, would also be
paying those of Ireland. The resolution was carried by eighty-seven
to fifty-one, and a bill founded on it was brought in and passed both
houses without any important alteration. The measure was regarded by
the Conservatives as a mischievous precedent, and they asserted that
any existing necessity for it had been produced by ministers' own
misgovernment.

FINANCIAL STATEMENTS.

The budget was opened on the 1st of April. As this was the first
occasion of bringing any financial statement before a reformed
parliament, the chancellor of the exchequer said that he thought it
right to state what progress had been made in redeeming that pledge of
economy on which the administration had taken office. In the number of
places abolished, he showed that there had been a saving effected of
L192,000, and he said that the diplomatic expenses had been reduced by
L91,735. A saving of L28,000 had also been effected by bringing a number
of persons from the retired list in the revenue department, and placing
them on active service. The state of the finances was more satisfactory
than during the last session. The chancellor of the exchequer
stated that the amount of the income and expenditure of the year was
respectively L46,853,000 and L45,366, leaving an excess of income over
expenditure of L1,487,000, an excess which would be more than sufficien