elations
Commission, perhaps the most carefully thought out and the most
practical of all the many reports emanating from that heterogeneous
body, gives a table of the "estimated true revenue" extracted from Great
Britain and Ireland respectively from 1819 to 1894. This table shows
that the revenue raised from Ireland was increased between 1849-50 and
1859-60 from L4,861,465 to L7,700,334, and he adds: "It will be observed
that a great and rapid rise took place in the taxation of Ireland during
the decade 1850-1860. This great increase was due to the equalisation of
the spirit duties in the two countries, and the extension of the Income
Tax to Ireland. The special circumstances of Ireland do not appear to
have received due consideration at this time. Many arguments of a
general character might be employed to justify the equalisation of the
spirit duties, and the imposition of an Income Tax, but Ireland was
entitled under the Act of Union to such exemptions and abatements as her
circumstances might require, and the time was not opportune for imposing
additional burdens upon her."

Irish Agriculture was thus almost simultaneously struck down by the
greatest famine of the century, which swept away two million of the
population, disabled for resuming the competition by the free admission
of foreign grain, which in the long run rendered successful corn-growing
in Ireland impossible, and saddled with an additional two and a quarter
millions of taxation. When remonstrated with, Mr. Gladstone retorted
flippantly that he could not see that it was any part of the rights of
man that an Irishman should be able to make himself drunk more cheaply
than the inhabitant of Great Britain. The taunt would have possessed
more relevance if whisky had been an article of importation. Seeing,
however, that it was an article of manufacture and export, employing
directly or indirectly much capital and labour, the injury to Irish
industry was very serious, many distilleries and breweries being obliged
to close their doors.

As Miss Murray says in her masterly work on Irish commerce[18]:--

"Just as the country was thoroughly exhausted from the effects of
the famine, the whole financial policy adopted towards Ireland
changed, and Irish taxation began to be rapidly assimilated to
British at a time when great prosperity had come to Great Britain,
and the reverse to Ireland. The repeal of the Corn Laws had
stimulated t