seeing that it does not fall upon the poorest classes, and that no
country benefits more than does Ireland from the substitution of direct
for indirect taxation. But what does call for censure is that its
application was not made an occasion for the remission of other taxes.

In 1864 the Conservative Government recognised the serious problem of
the unequal incidence of taxation in the two islands, and appointed a
committee to consider their financial relations. Sir Stafford Northcote,
the chairman of this committee, declared that, notwithstanding the fact
that they were both subject to the same taxation, "Ireland was the most
heavily taxed and England the most lightly taxed country in Europe."
Twenty-five years later Mr. Goschen, the Conservative Chancellor of the
Exchequer, consented to the appointment of another Committee on the same
subject, but no report was ever issued. In 1895 a Royal Commission was
appointed, comprising representatives of all political parties, and
presided over by a man of commanding ability in the person of Mr.
Childers, a former Liberal Chancellor of the Exchequer. The terms of
reference were "to inquire into the financial relations between Great
Britain and Ireland and their relative taxable capacity." The following
extract will serve to show the conclusions of the Commissioners:--

"In carrying out the inquiry we have ascertained that there are certain
questions upon which we are practically unanimous, and we think it
expedient to set them out in this report. Our joint conclusions on these
questions are as follows:--

"(1) That Great Britain and Ireland must, for the purposes of this
inquiry, be considered as separate entities.

"(2) That the Act of Union imposed upon Ireland a burden which, as