464 TRANSACTIONS OP SECTION P. 



Seventeen years ago Irish taxation was excessive by two and three-quarter 

 millions : for Ireland paid one-eleventh while her ' taxable capacity ' was one- 

 twentieth relative to the United Kingdom. To-day she pays one-sixteenth, but 

 her ' taxable capacity ' has receded to one-twenty-fif'th : so her taxation to-day is 

 excessive by above three millions. 



There is nothing in the public finances of Ireland under the Union to corre- 

 late revenue and expenditure. In 1891-92 State expenditure was 5,985,999/. 

 (11. 5s. 0%d. per head) ; in 1910-11 it is 11,344,500?. (21. lis. 9irf. per head). The 

 paper gave an analysis accounting for this increase, showing that it arises from 

 new developments of policy, and it will continue. 



The present position of Irish finances is characterised by three inequitable 

 features, viz. : — 



(1) Great Britain is tributary to Ireland by about a million and a quarter per 

 annum, but the figure is increasing. 



(2) Great Britain is also paying Ireland's share of Imperial burdens (Army, 

 Navy, and National Debt) : taken at one-fifth of Irish revenue, this share would 

 be about two millions per annum. 



(3) Ireland is paying into the common purse an excess payment, beyond her 

 fair proportion measured by 'taxable capacity,' of above three millions per 

 annum. 



These evils are endured by both countries in order to maintain expenditure in 

 Ireland at a figure which is, for reasons indicated, about double what it should 

 be. But the present position cannot be understood unless we also keep in view 

 the quite different position in the past. An analysis of "'true' revenue and ex- 

 penditure in Ireland, made on the basis of Treasury estimates, shows that in the 

 course of one hundred years Ireland, besides paying for Government expenditure 

 in Ireland, has contributed to the British Exchequer a clear net payment of 

 about 330 millions sterling. 



On this survey of the facts, each person may draw conclusions for the future. 

 The author submitted that the finances of the Union are to-day equally unde- 

 sirable to both countries, and that the one sure remedy . . . ' is to put upon the 

 Irish people the duty of levying their own taxes and of providing for their own 

 expenditure ' (Lord Farrer, Lord Welby, and Mr. Bertram Currie, 1896). 



(ii) By A. L. Horner, E.G., M.P. 



The findings of the Financial Relations Commission of 1896 being anything 

 but unanimous, no ' financial argument ' in favour of Home Rule could be 

 founded then or now upon any of the reports, if, as is alleged (1) Great Britain 

 is tributary to Ireland by 1,250,000/. per annum; (2) Great Britain is paying 

 2,000,000/. per annum as Ireland's share of Imperial burdens ; and (3) Ire- 

 land is paying 3,000,000/. per annum beyond her fair proportion ; neither 

 Ireland nor Great Britain has any grievance, as the accounts substantially balance. 



Since the Act of 1817 consolidating the exchequers of Great Britain and 

 Ireland, the ratio of contribution by Ireland to the Imperial expenditure fixed 

 by the Act of Union ceased, and Great Britain took over the Irish National 

 Debt of 112,000,000/. Since 1817 Ireland became fiscally an integral part of the 

 United Kingdom. 



' The principle which, under the Act of Union, should now regulate the 

 financial relations between Great Buitain and Ireland, and which in practice 

 does regulate them, is that of uniform or indiscriminate taxation subject to such 

 particular exemptions or abatements as the circumstances of Ireland may re- 

 quire.'— Sir D. Barbour (1896). 



Any readjustment contemplated in forthcoming legislation must proceed on 

 one of the following three lines : — ■ 



(1) Heavier taxation in Ireland, so that she may pay as a minimum for her 

 own Government, exclusive of anything to the army and navy. This is imprac- 

 ticable. 



(2) Great reduction in Irish expenditure. It was said ' the Government of 

 Ireland was extravagant as compared with its fiscal resources to a degree 

 exceeding 5,000,000/. a year.' But if Ireland is to progress expenditure must 



