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Is Ulster Right
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after the Bill becomes law (for instance, a great naval emergency requiring an addition to the Income Tax) it would be not merely the right but also the duty of the Imperial Chancellor of the Exchequer to see that the charge should be borne by the whole United Kingdom--in other words, the Parliament in which Ireland possesses only forty-two representatives may and ought to tax Ireland for Imperial purposes. The friction which will arise should any attempt of the sort be made, especially as the power is not stated in the Bill, is evident. In plain words, it will be impossible to levy the tax. But apart from these rights, which one may safely say will never be exercised, the financial arrangements will from their very complexity be a constant source of trouble. All taxes levied in Ireland are to be paid into the English Exchequer (or as it is called in the Bill "The Exchequer of the United Kingdom"). Some of the objects for which these taxes have been levied are to be managed by the Irish Government--these are called "Irish services"; others are to be managed by the English Government--these are called "Reserved services." The English Exchequer will then hand over to the Irish Exchequer:-- (a) A sum representing the net cost to the Exchequer of the United Kingdom of "Irish Services" at the time of the passing of the Act; (b) The sum of 500,000 a year, reducible to 200,000, above referred to; and (c) A sum equal to the proceeds of any new taxes levied by the Irish Parliament. Then the balance which the English Exchequer will retain, after handing over these three sums, will go to the "Reserved Services." But as, in consequence of the establishment of the Old Age Pensions and some other similar liabilities, the aggregate cost of governing Ireland at this moment exceeds the revenue derived from Ireland by about 1,500,000, the English taxpayer will have to make up this sum, as well as to give to Ireland an annual present of 500,000; and even if the Irish Government succeeds in managing its affairs more economically than the Government at present does, that will give no relief to the British taxpayer, for it will be observed that the first of the three sums which the Exchequer of the United Kingdom is to hand over is not a sum representing the cost of the "Irish Services" at any future date but the cost at the time of the passing of the Act. It is possible of course that the Irish revenue derived from existing taxes may increase, and so the burden on the English taxpayer may be lightened; but as it is more probable that it will decrease, and consequently the burden become heavier, the English taxpayer cannot derive much consolation from that. It will be seen from the foregoing remarks that a number of extremely intricate and difficult financial questions must arise; for instance, what sum really represents the net cost of "Irish Services" at the time of the passing of the Act; what sum equals the net proceeds of new taxes imposed by the Irish Parliament; and at what moment it can be said that the revenue of Ireland has for three consecutive years exceeded the cost of government. All such matters are to be decided by a Board of Five, of whom one is to be nominated by the King (presumably on the advice of the English Ministers), two by the English Government, and two by the Irish. From the decisions of this Board on matters of fact there is to be no appeal. It is needless to point out that every detail in which the three English members overrule the two Irish will be fought out again in the English Parliament by the forty Irish members. This again will show how vain is the hope that future English Parliaments will be relieved from endless discussions as to Irish affairs. Professor Dicey has well named the able work in which he has analysed the Bill and shown its impossibilities "A Fool's Paradise." The provisions concerning those matters as to which the Irish Parliament is to have no power to legislate are as strange as the other clauses of the Bill. For six years the Constabulary are to be a "reserved service"; but as they will be under the orders of the Irish Government, the object of this is hard to see--unless indeed it is to
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