The foundation of all justice is truth, and the question is, how truth is to be ascertained. Before I can receive any application of this description, and before I can vote for the bill lately laid on your lordships' table, I would like to hear the opinion of some of those learned men who are at this moment engaged in the administration of the law, and who must have made up their minds as to the best means of ascertaining the truth. Hitherto it has been understood in this country that the best means was by administering oaths. I am aware that the legislature has made certain exceptions. It may be very well to make these exceptions--and let further exceptions be made if they are expedient--but I do say, that we ought to have some solemn examination of the question, and some certainty that the new mode proposed is as good as the old one for ascertaining the truth, which, as is said, is the foundation of all justice. _March 18, 1842._ * * * * * _The Income Tax only justified by Necessity._ I can answer for myself, and I believe I can also answer for my colleagues, that nothing but necessity could have induced us to propose such a tax. We are perfectly aware of all the inconveniences that must result from it. We are perfectly aware of the provisions of the act of parliament upon your lordships' table. We are perfectly aware of the odious powers with which these commissioners and others must be trusted--and we can reconcile it to ourselves only by the necessity of the case. Your lordships must feel it. We have been now for several years engaged in operations involving great expense in all parts of the world. I will not say, my lords, that we have been at war, but, I believe, we have been at something as like war, if it be not war, as anything could well be. We are exactly in the situation of persons who have incurred a great debt, and who are called upon to pay the bill. I say again, my lords, that nothing but a strong sense of the necessity of the case, and that there was no other course which we could take to produce such a revenue as would enable us to meet the difficulties of the country, or to do what is necessary for its prosperity, would have induced us to propose such a measure; and it will not last one moment longer than it shall be absolutely necessary. _June 17, 1842._ * * * * * _The Poor Law has worked well._