n
their various separate Reports generally employed the figures of total
revenue. Taking these as our basis, the Irish revenue then raised would
have been nearly one-twelfth instead of one-eleventh of the British
revenue. In other words, of the total revenue of the United Kingdom,
Ireland paid nearly _one-thirteenth_. (_b_) As to the true Irish taxable
capacity of "one-twentieth," some confusion arises owing to the use of
the phrase by different Commissioners in different senses. Mr. Childers
and Sir David Barbour appear to have meant one-twentieth of the United
Kingdom's taxable capacity, the others one-twentieth of Great
Britain's. In order to be on the conservative side, I shall adopt the
former estimate. The discrepancy is not material to the conclusions of
the Commissioners, as, for reasons which I need not go into, they agreed
that the minimum amount of over-taxation was two millions and
three-quarters.

This was the main outstanding conclusion of the Royal Commission.
Translated into figures, it showed the following facts: In 1893-94 the
total revenue of the United Kingdom from all sources was L96,855,627. Of
this sum the revenue contributed by Great Britain from all sources was
L89,286,978; by Ireland, L7,568,649--that is, between one-eleventh and
one-twelfth of the British revenue.

If Ireland in 1893-94 had paid in proportion to her true taxable
capacity of one-twentieth, the maximum arrived at by any member of the
Commission, the revenue derived from her would have been L4,842,781.

In other words, there was held to be an excess payment from Ireland of
L2,725,868.

It was not suggested by any member of the Commission that Ireland, since
the Union, had grown richer at a more rapid rate than England, and was
therefore more capable of bearing taxation. On the contrary, it was
admitted that she had grown, relatively, much poorer. On the most
moderate estimate, therefore, the over-taxation of Ireland since the
Union, computed strictly on the principle laid down, could be
represented as amounting in 1894 to something like two hundred and fifty
millions, or, if we date from the fiscal union of 1817, two hundred
millions.

The answer given by the Commissioners to Question 3, so far as it goes,
is explanatory of the previous answer.

"That the Act of Union imposed upon Ireland a burden which, as events
showed, she was unable to bear.

"That the increase of taxation laid upon Ireland between 1853 and 1860
was