er head, or little more
than half as much per head as in Ireland.[110] The absurdity of
representing such excess charges and the wasteful expenditure of a
blundering philanthropy, as a recompense for over-taxation, was
manifest.

Meanwhile, the rise in the cost of Irish Government, coupled with a
stagnant revenue, had decreased the annual contribution of Ireland to
Imperial services, which had fallen from five and a half millions in
1860 to two millions in 1894; unless, indeed, half the cost of Irish
police, virtually a branch of the Imperial Army, and costing double the
amount of Scottish and English police, were to be reckoned, not as an
Irish expense, on the principle adopted by the Treasury, but as a part
of Imperial expenditure. In any case both partners suffered from
excessive and unwise expenditure in Ireland.

The gist of their conclusions was as follows:[111]

1. It is impossible, under the Union, to vary taxation for the benefit
of Ireland.

2. Additional benevolent expenditure in Ireland is not a remedy for
over-taxation.[112]

"We entertain a profound distrust of benevolences, doles, grants-in-aid,
by whatever name they are called, ... or by whatever machinery it is
proposed to distribute them, convinced, as we are, that in some form or
other political influence or personal interest will creep in so as to
defeat, in part at any rate, the attainment of the objects for which the
expenditure is made."

3. "We believe that the expenditure of public funds cannot be wisely and
economically controlled unless _those who have the disposal_ of public
money are made _responsible_ for raising it as well as spending it."
Grants of money "tend to weaken the spirit of independence and
self-reliance," the absence of which qualities "has been the main cause
of the backward condition" of Ireland.

4. "One sure method of redressing the inequality which has been shown to
exist between Great Britain and Ireland will be to put upon the Irish
people the duty of levying their own taxes and of providing for their
own expenditure."

5. "If it is objected that the course we suggest may lead to the
imposition of new Customs duties in Ireland, we might reply that in this
case, as in that of the Colonies, _freedom is a greater good than free
trade._ We doubt, however, whether Irishmen, if entrusted with their own
finance, would attempt to raise fiscal barriers between the two
countries; for we are satisfied that Ireland, and n