ures of the subsequent seventeen years, and these
figures, which I shall presently add, do not affect the conflict of
principles, though they throw into more vivid relief than ever the
outcome of conflicting principles.

In composition it was a very strong Commission; it consulted the highest
financial authorities in the Kingdom; it made for two years an
exhaustive examination, historical and practical, of the questions
submitted to it, and although the members disagreed on some important
points, the conclusions upon which they were unanimous cannot be
impugned. The terms of reference were:

"1. Upon what principles of comparison, and by the application of what
specific standards, the relative capacity of Great Britain and Ireland
to bear taxation may be most equitably determined.

"2. What, so far as can be ascertained, is the true proportion, under
the principles and specific standards so determined, between the taxable
capacity of Great Britain and Ireland.

"3. The history of the financial relations between Great Britain and
Ireland at and after the Legislative Union, the charge for Irish
purposes on the Imperial Exchequer during that period, and the amount of
Irish taxation remaining available for contribution to Imperial
expenditure; also the Imperial expenditure to which it is considered
equitable that Ireland should contribute."

It will be observed that Questions 1 and 2 deal with abstract points,
No. 3 (except the last clause) with concrete facts.[103]

In their short unanimous Report the Commissioners began by stating that
"Great Britain and Ireland must, for the purposes of this inquiry, be
considered as separate entities."

To Question 1 they made no unanimous answer. This was immaterial,
because, as a result of numerous tests (assessment to estate duties and
income-tax, consumption of commodities, population, etc.) all arrived
unanimously at an answer to the next question.

Answer to Question 2 (and incidentally, as will be seen, to part of
Question 3): "That whilst the 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_."

The wording of the answer needs to be explained by reference to the text
of the Report.

(_a_) In saying "tax revenue" the Commissioners meant to exclude non-tax
revenue--_e.g._, Post Office receipts, etc.--but the Commissioners i