Note 103 — Chapter XI
Reading edition
The text of the unanimous conclusions was as follows:
1. That Great Britain and Ireland must, for the purpose of this inquiry, be considered as separate entities.
2. That the Act of Union imposed upon Ireland a burden which, as events showed, she was unable to bear.
3. That the increase of taxation laid upon Ireland between 1853 and 1860 was not justified by the then existing circumstances.
4. That identity of rates of taxation does not necessarily involve equality of burden.
5. That, whilst the actual tax revenue of Ireland is about one-eleventh of that of Great Britain, the relative taxable capacity of Ireland is very much smaller, and is not estimated by any of us as exceeding one-twentieth.