ow that they, and not
the Dubliners, should be first considered. They are practical, and
although not without sentiment, avoid all useless manifestation of
mere feeling. They are mainly utilitarian, and prefer mathematical
proof, on which they themselves propose to rely, in proving their
case. Here is an instance. A Belfast accountant, who is also a public
officer, has collected a number of comparative figures on which he
bases the claims of Belfast to prior consideration. The figures are
certainly exact, and are submitted as evidence of the superior
business management, and larger, keener capacity of Protestant Belfast
as compared with those of Catholic Dublin. Beginning with the
functions of the Dublin Lord Mayor, secretary, and so forth, which
cost L4,967 a year, it is shown that the same work in Belfast--which
is rather larger than Dublin--costs only L176. Let us tabulate a few
representative cases:--

Dublin. Belfast.

Mayor, &c. L4,967 L176
Town Clerk, secretaries of committees, law agents 5,659 2,752
Treasurer, accountants, stock registrar 3,402 2,168
Fire Brigade, salaries and lighting 3,616 1,247
Coroners, sanitary officials 3,530 1,310
Wages of sanitary staff 2,233 1,130
Surveyors (borough & waterworks) and Secretaries 6,070 4,472
Clerks of Peace and Revision Officers 2,451 1,552
------ ------
Totals L31,928 L14,807

This discrepancy is everywhere observable. The Dublin Gas
Management costs L14,850 against L8,060 in Belfast, with the
result that the Ulster City Gasworks yielded in 1891 a profit of
L27,105, charging 2s. 9d., while the Dubliners charge 3s. 6d. and
make no profit at all. The Belfast markets yield a profit of about
L3,500, while on the Dublin markets and abattoir there was a
deficit of L3,012 to be made good by the ratepayers. Dublin, with
property amounting to L20,000 a year and old-established Royal
bounties, owes nearly twice as much as Belfast, which latter city
spends more on what may be called the advance of civilisation.
In 1892 Belfast spent L8,000 on a public park--Government
providing for this matter in Dublin--L5,686 on public librarie