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come, property, and commer- people of Ireland are now taxed cial transactions, because these with undue comparative severity, fall more heavily on Great one of the following methods of

Britain and less on Ireland. redress must be adopted :This Mr Childers only cites to Either the erection of a separate dismiss as bearing its own con Parliament and Exchequer in Iredemnation.

land, unfettered as to financial ex2. The reduction of customs and pedients; excise duties in Ireland, so

Or the reduction on rates of that all commodities consumed duty levied in Ireland, with its there should be free except necessary concomitant in the case of whisky and toms barrier between the two beer, which might still be islands; lightly taxed.

Or the payment out of the This also Mr Childers condemns, Imperial Exchequer of 2 milholding—unlike his colleagues the lions or more, to be dispensed by O'Connor Don and others that some Irish board for the benefit the revival of custom-house bar- of Irish railways. riers between the two islands is The first has been condemned utterly inadmissible.

by the people of the United King3. The payment, by way of dom by the return of a Unionist

"compensation," to Ireland for majority of 150 votes.
—to begin with a period of The second is contrary to the
fifteen years of 24 millions whole policy of the present cen-
per annum, being the ad- tury. Mr Gladstone in his Home
justed amount which he con Rule Bill of 1886, while leaving
siders Ireland is now provid- to the Irish Parliament the right
ing in excess of what she to levy other taxes, expressly re-
ought to provide under the served all power over customs and

theory of “taxable capacity.” excise to the Imperial Parliament, Strange as it may appear—as it so as to avoid the very evil Lord has appeared to his colleagues— Farrer and others are ready to Mr Childers emphatically recom accept. Again, in the Home Rule mends this last alternative. Some Bill of 1893 the same policy was authority must be found to ad- followed because he was “not preminister this gigantic dole, some pared to face a very inexpedient objects on which it is to be spent. and very inconvenient system of On the former point no indication different sets of trade laws." is given ; but as to the latter, the The third is supported by Mr leading suggestion is that the Childers alone, and will surely money should be applied in com be rejected by public opinion as pensation to the railway com- dangerous and grotesque. panies for reducing very largely Having now laid side by side —by not less than one-half—the the remedies that the members of rates for passengers and goods this Commission have discovered over the Irish railways. Irish- for an alleged wrong, it is time men, rich or poor, are to travel

to see

on what grounds it is half-price at the cost of English- asserted that this wrong has any men and Scotchmen, poor or rich! real existence. Bearing continuThe position, therefore, at which ally in mind that the object of we have arrived under the guidance this paper is to place in briefest of the Commission is, that if the form before the reader facts and

arguments buried deep in a thou- details from later Parliamentary sand folio pages, we shall collect papers have also been included. from all the reports and papers Once again let it be stated that presented with sufficient author- the thing to be ascertained is, ity to the Commission such facts whether the Irish O D is unas are necessary for him to form duly taxed as compared with the an independent judgment. Similar British A B.

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Great Britain. Per cent. Population.

33,469,000 87.83 Estimated expenditure on Tea

£16,810,000 86: Tobacco

21,125,000 86.29 Spirits

48,571,000 88.78 Beer

88,627,000 93.38 All four articles

175,133,000 90.42 Indirect taxes, 1892-93

40,442,000 88.48 Direct taxes, 1892-93 .

34,306,000 95.90 Excise revenue, 1895-96

23,805,000 88.78 General customs revenue, 1895-96 18,487,000 89.04 Estate duty and stamps, 1895-96. 18,009,000 95.77 Land-tax and house duty, 1895-96 2,507,000 100 Income-tax, 1895-96.

15,042,000 95.51 Value of property assessed to pro

bate and succession duty 211,528,000 94.33 Net assessment to income-tax 567,233,000 95.40 Total revenue contributed, 1893-94 89,287,000 92.19

1894-95 92,401,000 92.32

1895-96 99,738,000 92.54 Local expenditure, 1893-94 30,618,000 84.53

1894-95

31,179,000 84.74

1895-96 32,306,000 84.47 Balance available for Imperial

58,668,000 96.76 Balance available for Imperial purposes, 1894-95

61,222,000 96.72 Balance available for Imperial purposes, 1895-96

67,432,000 96.99

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The four salient facts to be de It must further be noted if the duced from these statistics are : recommendation of the majority of 1. Irish people indulge in the the Commission were accepted, and

consumption of such modest the revenue collected in Ireland luxuries as tea, &c., as freely reduced to one-twentieth, or from as British.

7.81 per cent to 5.00 per cent, the 2. The value of Irish property, result would be for 1893-94– and, in consequence, the

Revenue collected in Ire-
revenue derived from it, is

land
of very inferior magnitude. Local expenditure in Ire-

£4,842,000 3. The expenditure on services

land

5,602,000 localised within Ireland is out of all proportion to that leaving the taxpayer of Great in Great Britain.

Britain to bear the whole cost of 4. The balance available as Irish the Imperial services, to maintain

contribution to Imperial as at present the Irish Constabucharges is infinitesimal. lary, and to pay over £760,000

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come, property, and commer- people of Ireland are now taxed cial transactions, because these with undue comparative severity, fall more heavily on Great one of the following methods of

Britain and less on Ireland. redress must be adopted : This Mr Childers only cites to Either the erection of a separate dismiss as bearing its own con

Parliament and Exchequer in Iredemnation.

land, unfettered as to financial ex2. The reduction of customs and pedients;

excise duties in Ireland, so Or the reduction on rates of
that all commodities consumed duty levied in Ireland, with its
there should be free except necessary concomitant
in the case of whisky and toms barrier between the two
beer, which might still be islands;
lightly taxed.

Or the payment out of the This also Mr Childers condemns, Imperial Exchequer of 2 milholding—unlike his colleagues the lions or more, to be dispensed by O'Connor Don and others — that some Irish board for the benefit the revival of custom-house bar- of Irish railways. riers between the two islands is The first has been condemned utterly inadmissible.

by the people of the United King3. The payment, by way of dom by the return of a Unionist

"compensation,” to Ireland for majority of 150 votes.
—to begin with-a period of The second is contrary to the
fifteen years of 27 millions whole policy of the present cen-
per annum, being the ad- tury. Mr Gladstone in his Home
justed amount which he con Rule Bill of 1886, while leaving
siders Ireland is now provid- to the Irish Parliament the right
ing in excess of what she to levy other taxes, expressly re-
ought to provide under the served all power over customs and

theory of "taxable capacity." excise to the Imperial Parliament, Strange as it may appear—as it so as to avoid the very evil Lord has appeared to his colleagues— Farrer and others are ready to Mr Childers emphatically recom accept. Again, in the Home Rule mends this last alternative. Some Bill of 1893 the same policy was authority must be found to ad- followed because he was “not preminister this gigantic dole, some pared to face a very inexpedient objects on which it is to be spent. and very inconvenient system of On the former point no indication different sets of trade laws." is given; but as to the latter, the The third is supported by Mr leading suggestion is that the Childers alone, and will surely money should be applied in com be rejected by public opinion as pensation to the railway com- dangerous and grotesque. panies for reducing very largely Having now laid side by side —by not less than one-half—the the remedies that the members of rates for passengers and goods this Commission have discovered over the Irish railways. Irish- for an alleged wrong, it is time men, rich or poor, are to travel to see on what grounds it is half-price at the cost of English- asserted that this wrong has any men and Scotchmen, poor or rich! real existence. Bearing continuThe position, therefore, at which ally in mind that the object of we have arrived under the guidance this paper is to place in briefest of the Commission is, that if the form before the reader facts and

rguments buried deep in a thou- details from later Parliamentary ind folio pages, we shall collect papers have also been included. om all the reports and papers Once again let it be stated that resented with sufficient author- the thing to be ascertained is, y to the Commission such facts whether the Irish O D is un3 are necessary for him to form duly taxed as compared with the 'n independent judgment. Similar British A B.

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Great Britain. Per cent. opulation.

33,469,000 87.83 stimated expenditure onTea

£16,810,000 86: Tobacco

21,125,000 86.29 Spirits

48,571,000 88.78 Beer

88,627,000 93:38 All four articles

175,133,000 90:42 direct taxes, 1892-93

40,442,000 88:48 irect taxes, 1892-93 .

34,306,000 95.90 <cise revenue, 1895-96

23,805,000 88:78 neral customs revenue, 1895-96 18,487,000 89:04 tate duty and stamps, 1895-96. 18,009,000 95.77 nd-tax and house duty, 1895-96 2,507,000 100 come-tax, 1895-96 .

15,042,000 95.51 ilue of property assessed to pro

bate and succession duty 211,528,000 94.33 et assessment to income-tax 567,233,000 95.40 tal revenue contributed, 1893-94 89,287,000 92:19

1894-95 92,401,000 92:32

1895-96 99,738,000 92.54 cal expenditure, 1893-94 30,618,000 84.53 1894-95

31,179,000 84.74 1895-96

32,306,000 84:47 lance available for Imperial

58,668,000 96.76 lance available for Imperial purposes, 1894-95

61,222,000 96.72 lance available for Imperial purposes, 1895-96

67,432,000 96.99

11

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The four salient facts to be de It must further be noted if the ced from these statistics are : recommendation of the majority of 1. Irish people indulge in the the Commission were accepted, and

consumption of such modest the revenue collected in Ireland luxuries as tea, &c., as freely reduced to one-twentieth, or from as British.

7.81 per cent to 5:00 per cent, the 2. The value of Irish property,

result would be for 1893-94-and, in consequence, the

Revenue collected in Irerevenue derived from it, is

land

£4,842,000 of very inferior magnitude. Local expenditure in Ire3. The expenditure on services land

5,602,000 localised within Ireland is out of all proportion to that leaving the taxpayer of Great in Great Britain.

Britain to bear the whole cost of 1. The balance available as Irish the Imperial services, to maintain

contribution to Imperial as at present the Irish Constabucharges is infinitesimal. lary, and to pay over £760,000

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none.

for Irish local purposes. If 1895- up in a sentence. If taxes are 96 be taken, the payment to be paid by geographical areas, by made would be £933,000. And Ireland, by Scotland, by England, to what end? Who is to profit and by Wales, there is or may by this magnificent arrangement? be a grievance; if by individuals Not the payer of income-tax, for living in Ireland, in Scotland, in he already contributes rather less England, or in Wales, there is than the desired proportion; not

The terms of reference to the successor to wealth nor the the Commission did indeed speak merchant paying stamp duty on of the "taxable capacity” of geobusiness transactions, for both graphical areas of Great Britain these classes furnish a revenue and Ireland. Why? Because, as already below the estimated “tax- is stated in the 4th clause of the able capacity”; but the consumer report, “the terms of reference of excisable articles, of which the that were drawn up for our whisky - drinker is the most im- guidance were probably dictated portant. The great result of this by the fact that the investigation portentous inquiry is, that the

was contemplated in connection Irish peasant shall drink cheaper with the Home Rule Bill of and presumably more poteen. 1893,” the permanent financial

Mr Childers brings out clearly arrangements between the two in his report a point which seems countries as distinct and separate to have escaped his colleagues, but entities depending on the results is not a little valuable as an ad- of the inquiry. There is in this dition to the foregoing table of some justification for those comfacts. It is said there is an missioners who argue entirely "economic drain,” owing to ex from the geographical standpoint, cessive taxation, from the poor but none for their critics, for the country to the rich.

Mr Childers Parliament and public of to day, shows, on the other hand, that for whom there is no Home Rule the expenditure by the Imperial Bill and no tangible Home Rule Government on civil and military party. services in Ireland combined is Sir Thomas Sutherland has perprobably rather larger than the ceived that any recommendation revenue raised in Ireland. The based upon figures more or less drain is not from but into Ireland, speculative, to comparative which thus retains in local circu- wealth of sections of the King. lation every penny raised in the dom, is belated and with nothing form of taxation.

more than an academic interest. Having thus set forth the He says: “Our system of taxation remedies adopted by the several is not one of a tribute-bearing groups of the majority of the Com- character, imposed on different mission for an alleged injustice to provinces of the Kingdom in Ireland, --remedies antagonistic to varying aggregate amounts, but one another, to both Mr Gladstone's the taxes are imposed on the Home Rule Bills, and to the con individual units of the population, sistent policy of all parties and either according to ascertained all Governments, - it is time to income or wealth realised after state the reasons given in evidence death, or on commodities, usually for believing that there is no regarded as luxuries, which are grievance at all.

voluntarily enjoyed by the great The question may be summed bulk of the people."

Up to the period when the Lib- the unity of the Exchequer. The eral party bolted at Mr Gladstone's variation now desired in rate of bidding from their principles and customs and excise entails the reespoused Home Rule, no respon- establishment of the customs barsible statesman of any party had rier which the Act of Union was tolerated the suggestion of inquiry planned to abolish. as to the taxable capacity of geo With regard to direct taxation, graphical areas within the King. if a man enjoys an income of dom, holding one and all that it is £1000 per annum, or succeeds to people and not areas that are taxed. a fortune of £10,000 in a lerg Mr Gladstone, when Chancellor of wealthy district, can it be urged the Exchequer in 1853, distinctly that his capacity to pay taxes is declined to admit "geographical less than it would be in a wealthier principles" in matters of finance, and more prosperous district ? No; Sir Stafford Northcote, Chancellor because if there is any difference of the Exchequer in 1875, insisted at all, the man in the poorer disthat the taxation of either country trict has more capacity rather than could not since the amalgamation less, since his house-rent, wages of the exchequers be allowed to bill

, and certain other expenses, depend on estimates of aggregate will be distinctly lower. wealth; and Mr Lowe said in the Turning to indirect taxation, same debate : “ They spoke of the the revenue derived from people taxation paid by England, by Scot- in Ireland is 22s. per bead, and land, and by Ireland, whereas of from people in Great Britain 248. course taxation was not paid by Conceding at once that there are geographical areas but by individ. more per thousand in comfortable uals.” Mr Cobden, advocating the circumstances in Great Britain extension of the income tax to than in Ireland, conceding that in Ireland, was equally emphatic: a greater proportion of cases the " There must be a perfect equality payment of 24s. per head in the between the two countries, and former leaves a more liberal mar. every tax paid by this country gin than of 228. in the latter, can must be paid by Ireland." it be allowed that justice requires

The argument is laboured, in a gift to all consumers, rich and the Report

, that the Act of Union, poor, in Ireland, of half or some though providing for the union of other great proportion of duties on the exchequers , though only main commodities?

The argument is, Taxation

as

taining for a time separate exchequers in consequence of in- should be so arranged that the equality of indebtedness, declared poor man is only called upon to that the imposition of equal taxa- contribute to the revenue in protion should be “subject to such portion to the margin left after particular exemptions or abate the necessaries of life have been ments in Ireland and Scotland as bought; and as there are many circumstances may appear from poor men in Ireland, the level of time to time to demand.” As taxation at large should be reduced. already shown, Ireland still enjoys There are many poor in Ireland, exemption from her share of taxa but there are more poor in Scottion, amounting to over 4 millions land and England, and it would in Great Britain ; but this being be a monstrous injustice to the direct taxation, can be varied or latter that 2 millions more than omitted without interfering with at present should be extracted

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