APPENDIX

COMPARATIVE TABLE, SHOWING THE PRINCIPAL PROVISIONS OF THE HOME RULE BILLS OF 1886 AND 1893

HOME RULE BILL OF 1886. HOME RULE BILL OF 1893.

THE IRISH LEGISLATURE.

To consist of the Crown and Two Orders, sitting together, and unless either Order demands a separate vote, voting together. To consist of the Crown and Two Houses, sitting separately.

1. First Order, to consist of (a) 75 members elected on a £25 franchise from a new set of constituencies. Term of office, ten years. (b) 28 Peerage members, to give place by degrees to elective members as in (a). 1. Council, of 48 Councillors elected on a £20 franchise from a new set of constituencies. Term of office, eight years.

2. Second Order, 204 members elected as at present. Two from each constituency (with an alteration in the case of Cork). 2. Assembly of 103 members elected as at present.

Dissolution at least every five years. Dissolution at least every five years.

Money Bills and votes to originate in the Assembly.

DISAGREEMENT BETWEEN ORDERS OR HOUSES.

After three years or a dissolution question to be decided by joint vote. After two years or a dissolution question to be decided by joint vote in joint session.

RESTRICTIONS ON IRISH LEGISLATURE.

1. Imperial Matters.

No power to make laws about—

The Crown, War or Peace, Army or Navy, Volunteers or Militia, Prize or Booty of War, Treaties, Titles, Treason, Naturalization, Trade or Navigation, Lighthouses, etc., Coinage, Copyright, Patents, Post Office (except within Ireland). Nor with: the Lord-Lieutenant, conduct as Neutrals, Extradition, Trade-marks, nor (for six years) Post Office in or out of Ireland.

But Trade within Irelandand inland Navigation conceded to Ireland.

2. Irish Matters.

No power to make laws for the purpose of—

(1) Establishing or endowing any religion or imposing disabilities or conferring privileges on account of religion, or affecting the undenominational constitution of National schools, etc. (1) Ditto, ditto, but more explicit and far-reaching.

(2) Impairing rights or property of corporations, without address for both Orders and consent of Crown. (2) Ditto, ditto, or "without due process of law" and compensation.

(3) Depriving anyone of life, liberty, or property without due process of law in accordance with settled precedents, or denying equal protection of laws, or taking property without just compensation.

(4) Imposing disabilities or conferring privileges on account of birth, parentage, or place of business.

(5) (For three years) respecting relations of landlord and tenant or the purchase and letting of land generally.

IRISH REPRESENTATION IN IMPERIAL PARLIAMENT.

To cease altogether (except in the case of a proposed alteration of the Home Rule Act). Ireland to send 80 members to Westminster (instead of 103). Peers as before.

EXECUTIVE AUTHORITY.

The Crown, as represented by the Lord-Lieutenant, acting in Irish affairs with the advice of an Irish Cabinet responsible to the Irish Legislature.

POWER OF VETO ON IRISH LEGISLATION.

To be held by Lord-Lieutenant (acting normally on the advice of Irish Cabinet?), but subject to instructions from Imperial Government. To be held by Lord-Lieutenant, acting on advice of Irish Cabinet, but subject to instructions from Imperial Government.

FINANCE.

1. Taxation.

Customs and Excise still to be levied by Imperial Parliament and collected by Imperial officers. All other taxes to be under Irish control. (1) For six years all existing taxes to continue to be imposed by Imperial Parliament and collected by Imperial officers.

Ireland to have power to impose additional taxes of her own.

(2) After six years, Customs and Excise to remain Imperial taxes; all others to be under Irish control. But Excise to be collected, though not levied, by Ireland.

2. Ireland's Revenue.

Gross revenue collected in Ireland from Imperial and Irish taxes and Crown Lands, etc.; plus an Imperial grant towards the cost of Irish Police. (Total cost at that time £1,500,000: Ireland to pay £1,000,000, Treasury any surplus over £1,000,000, until cost reduced to that point.) (1) True Irish revenue from Imperial taxes (i.e., with allowance made for duties collected in Ireland on articles consumed in Great Britain, and vice versa).

(2) Revenue from Irish taxes and Crown Lands.

(3) Imperial grant of one-third of annual cost of Irish Police (equal in first year to £486,000).

3. Ireland's Contribution to Imperial Exchequer.

(1) For thirty years Ireland to pay fixed annual maximum sums, representing Ireland's share of (a) Army, Navy, Civil List, etc.; (b) National Debt. Payments not to be increased, but might be diminished. Share for Army, Navy, etc., never to exceed one-fifteenth of total cost. Total payments under these heads for first year, £3,242,000. (1) For six years Ireland to pay one-third of the "true" revenue raised in Ireland from Imperial taxes and Crown Lands. (Estimated share for first year, £2,276,000, or about one-twenty-eighth of total Imperial expenditure.)

(2) After thirty years, contribution to be revisable. (2) After six years, both method and amount of Ireland's contribution to be revised and settled afresh.

4. Contribution to Special War Taxes.

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 under Irish Act. For six years to remain under Imperial control. Profit or loss on Irish posts to be credited to or debited against Ireland.

POLICE.

Dublin Police to be under Imperial control for two years. Constabulary, "while that force subsists," to be under Imperial control, but Ireland to have power to create a new force under control of local authorities. Both Dublin Police and Constabulary, as long as they should exist, to be under Imperial control.

Meanwhile an ordinary locally controlled civil police to be 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 appointed by Irish Government. For six years future Irish Supreme Court Judges (not County Court Judges, etc.) to be appointed by Imperial Government. After six years by Irish Government.

LAW COURTS.

Constitution to Remain the Same.

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

CONSTITUTIONAL 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 or against Imperial revenue land authorities to be referred, if either party wishes, to the Exchequer Division Judges of the United Kingdom. All legal proceedings in Ireland which touch any matter (financial or otherwise) not within the power of the Irish 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.

CONSTITUTIONAL AMENDMENT.

After the first dissolution, Legislature to have power reconstitute Second Order. After six years, Legislature to have power to reconstitute Assembly.

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 principal 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 substitution 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).