Optional to Ireland. For six years compulsory on Ireland to pay her proportional share of any such tax levied.

_5. Post Office_.

To be taken over by Ireland For six years to remain under under Irish Act. Imperial control. Profit or loss on Irish posts to be credited to or debited _against_ Ireland.

POLICE.

Dublin Police to be under Both Dublin Police and Imperial control for two years. Constabulary, as long as they Constabulary, "while that force should exist, to be under subsists," to be under Imperial Imperial control.

control, but Ireland to have power to create a new force Meanwhile an ordinary locally under control of local controlled civil police to be authorities. gradually established by Irish Government, and to take the place of the old forces.

But _for six years_, Imperial Government to have the power to maintain in existence the old forces, if considered expedient.

JUDGES.

_Present Irish Judges to Remain_.

All future Irish Judges to be For six years future Irish appointed by Irish Government. Supreme Court Judges (not County Court Judges, etc.) to be appointed by Imperial Government. After six years by Irish Government.

LAW COURTS.

_Const.i.tution to Remain the Same_.

But appeals to the House of Lords to cease; instead, to the Judicial Committee of the Privy Council.

CONSt.i.tUTIONAL QUESTIONS.

_(As to Validity of Irish Laws, etc.)_.

To be decided by the Judicial Committee of the Privy Council (including one or more Irish Judges).

EXCHEQUER JUDGES.

Legal proceedings in Ireland All legal proceedings in or against Imperial revenue land Ireland _which touch any authorities to be referred, if matter_ (financial or either party wishes, to the otherwise) _not within the Exchequer Division Judges of power of the Irish the United Kingdom. Legislature_ to be referred, if either party wishes, to two Exchequer Judges appointed and paid by the Imperial Government. Appeal to be to the Judicial Committee of the Privy Council.

LORD-LIEUTENANT

_Might be of any Religion_.

Term of office indefinite. Term of office six years.

CONSt.i.tUTIONAL AMENDMENT.

After the first dissolution, After six years, Legislature Legislature to have power to to have power to reconst.i.tute reconst.i.tute Second Order. a.s.sembly.

REMARKS ON THE FINANCIAL ARRANGEMENTS.

The arrangements differed widely in the two Bills.

The main points of likeness were: (1) That from the first there was to be a _separate Irish Exchequer_; (2) that for all time Ireland was to be _denied control over the imposition of Customs and Excise_--that is to say, over about _three-quarters of her revenue_ as then raised; (3) that about _a third of the cost of the Irish Police_ was to be paid by the Imperial Government; (4) that payments due from Ireland to the Imperial Government were to be made a first charge on proceeds of Imperial taxes in Ireland.

The princ.i.p.al points of difference were:

1. Under the Bill of 1886, apart from the very important restriction of Customs and Excise, Ireland was at once to have freedom to control her own taxation.

Under the Bill of 1893 (as amended) there was to be a suspensory period of six years during which all existing taxes were to continue to be imposed by the Imperial Government; but with power to Ireland to add taxes of her own. _Amounts_ of Imperial taxes might be varied, but _no new ones_ imposed, except specially for war. After six years, financial freedom, except in Customs and Excise. Excise, however, was to be _collected_, though not levied, by Ireland.

2. "_Collected" and "True" Revenue_.--In 1886, Ireland was credited with all the revenue _collected in Ireland_ from Customs and Excise _(i.e.,_ the "gross" revenue from those taxes), but she had to pay the cost of collection herself.

In 1893 allowance was made for duties collected in Ireland on articles consumed in Great Britain, and _vice versa,_ Ireland being credited only with her "true" revenue--that is, revenue from dutiable articles _consumed in Ireland._ Similar allowances made in the Income Tax account. A joint Anglo-Irish Committee was to settle these adjustments.

This system involved a deduction from the first year's gross Irish revenue of nearly two millions. (In 1886 the corresponding sum, credited to Ireland, was 1,400,000.) On the other hand, in 1893 the greater part of the cost of collection (235,000) was not to be borne by Ireland.

3. _Imperial Contribution by Ireland._--In 1886, a fixed annual maximum, which might be diminished, but could not be exceeded, revisable in thirty years.

In 1893 (for six years) an annually ascertained _quota_--namely, a third of Ireland's "true" revenue (exclusive of taxes imposed by herself).

4. _Ireland's Budget._--Note the important point that under both Bills three-quarters of Irish revenue was derived from Customs and Excise, over which, in 1886, Ireland could exercise no control; in 1903 only the control given by the presence of eighty members in the House of Commons.

In both cases Ireland was to be wholly responsible for her own civil expenditure (except for the existing Police). Under both Bills Ireland was intended to start with a surplus of about half a million, which may be regarded roughly as the equivalent, in both cases, of the Imperial share of the cost of the Irish Police. But note that, in 1886, Ireland being pledged to pay a fixed million of the cost of Police, would obtain no relief until the cost was reduced below a million; while in 1893, paying two-thirds of the annually ascertained cost, she would obtain relief from any annual reduction. The Police referred to was, of course, the then existing Police, imperially organized and controlled. The new civil Police eventually set up in subst.i.tution would be financed and controlled by the Irish Government. The charges, therefore, on the British taxpayer would, it was expected, be a rapidly diminishing one.

The loss on Irish posts in 1893, debited against Ireland, was estimated at 52,000.

5. _Special War Taxes._--Ireland's contribution optional in 1886; in 1893, compulsory (at any rate, for six years, which would have included the beginning of the South African War).