said, he rose to move for leave to bring in a bill to explain the act of the first and second of Geo. 4th, by which Horses employed in Husbandry were exempted from taxation. Notwithstanding that law, he was prepared to contend, that the horse-tax had been levied in many cases contrary, he thought, to the letter, but certainly contrary to the spirit of the act. The case stood thus: great numbers of farmers, who set apart a portion of their ground for the growth of potatoes, cabbages, &c., which they sent to market, had lately been surcharged, on account of the horses employed in that labour, the surveyors contending, that they were not Husbandry Horses. The ground on which the surveyors proceeded was, that these persons, in thus sending their produce to market, were tradesmen, and not farmers. Four years elapsed after the passing of the first and second of the king, before the surveyors took this new course; but, at the end of that time, the surveyors came to the conclusion that these people were liable as traders. In several cases in Essex, the parties had appealed from the surveyors to the commissioners, and the commissioners, in many instances, had decided in favour of the appellants; finding that they should be considered as farmers. But the surveyor of taxes was not satisfied with this, and an appeal was made to the judges, who declared that the surveyor was right, and the commissioners were wrong. Perhaps, after that decision of the judges, it would not be right for government to interfere by a Treasury order; but the dictum of the judges could not prevent those by whom the law was framed from taking their own view of what was intended by the legislature. Now, if the ultimate decision were taken from the commissioners, any disputed point, any point of appeal, ought to be settled before a court where it could be properly argued. It was curious that the judges almost always decided for the Crown. Out of fifty-nine cases which the commissioners had decided in favour of the people, only eight were confirmed by the judges.

said, that the grounds on which this assessment was made were these:—It had become a practice, particularly in the neighbourhood of London, for farmers to devote a part of their farms to raising vegetables, which they carried to market for sale; and it was considered that horses employed in this cultivation did not come under the description of the act which related to horses bonâ fide employed in husbandry. The judges had decided in favour of the assessment, and it was considered that no difference should be made between such persons and those who called themselves by the title of market-gardeners. As he intended next session to bring in a bill to consolidate and amend the acts relating to the assessed taxes, he must put it to the hon. member if it would not be better to defer the consideration of this part of the subject until that period.

After a short conversation, Mr. Western consented to withdraw his motion.

rose for the purpose of asking leave to bring in a bill to fix the times of holding, and the duration of, the Law Terms in his majesty's Courts of Record in Westminster. The principle of the bill was, to fix the moveable terms. With respect to the Easter Term, he proposed that it should commence on the 14th of April; and that Trinity Term should commence on the 5th of June, and end on the 25th of June. The bill contained other provisions for regulating the Law Terms.

Leave was given to bring in the bill.