ble Irish Minister charged with the duty of protecting and
securing her interests and harmonising them with those of the sister
Kingdoms in the framing of a scientific scheme of Tariff Reform.

If Irish interests are properly provided for, she should gain greatly
under Tariff Reform. The effect of the Whig finance, inaugurated by
Gladstone in 1853, accompanied by a rigid application of the Ricardian
theories of political economy, and the continuous narrowing of the basis
of indirect taxation, told against Ireland most severely, depleted her
resources and retarded her progress. Sir Stafford Northcote thus
addressed the House of Commons after twelve years' experience of the
Gladstone Budget:--

"The upshot of our present system of taxation has been to increase
the taxation of the United Kingdom within the last ten or twelve
years by 20 per cent., and they would find that whereas the
taxation of England had increased by 17 per cent., that of Ireland
had increased no less than 52 per cent, between 1851 and 1861.
This disproportion had been brought about by laying upon Ireland
the burden of the Income-tax and by heavily increasing the spirit
duties, making use at the same time of these two great engines of
taxation to relieve the United Kingdom, but more especially
England, of particular fiscal impositions.... Taxation in these
two parts have pressed so heavily on Ireland, it was incumbent
upon the people of England to take into account the necessity of
relieving Ireland in any way they could."[77]

This plea of a great Conservative financial authority for that special
consideration for Ireland to which she is entitled in fiscal matters
under the Act of Union was not carried into effect until the Unionist
administration of Lord Salisbury, in 1886. Then began, under the Chief
Secretaryship of Mr. Arthur Balfour, that practical application of the
"Exemptions and Abatements" clause of the Act of Union in the policy of
Constructivism which has fructified so magnificently, and which, if
allowed to continue uninterrupted by Home Rule, will lead Ireland to
affluence.

The Lloyd George Budget penalised Ireland still further by exaggerating
those methods of Whig finance which persistently narrowed the basis of
indirect taxation and heaped up disproportionate imposts on a few
selected articles--articles which are either very largely produced or
very largely consumed