The Sun.
London, England, 1865-06-27 00:00:00

The Taxation of Ireland.

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over twelve folio pages, and enters at some length into the
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time of the Union and again at the time of the amalgama-
tion of the exchequers. By the treaty of union it was pro-
vided that even after amalgamation certain abatements and
exemptions from indiscriminate taxation should be allowed
to Ireland if the circumstances of the country seemed to
require it. Of late years, however, the committee say
considerable additions have been made to Irish taxation,
and it has been placed more nearly on an equality with that
of Great Britain. Between 1852-3 and 1862-3 the increase
of taxation in Ireland was 52 per cent., whilst in Great
Britain it was only 17 per cent. The committee are of
opinion that with regard to the grants for poor law medi-
cal officers and for workhouse schoolmasters, the same aid
should be extended to Ireland as in England. Mr. Senior,
who gave evidence before tho committee, remarks that the
taxation of England is both the heaviest and the lightest
in Europe ; the heaviest as regards the amount raised, the
lightest as regards the ability to bear that amount ; but that
in the case of Ireland it is heavy both as regards the amount
and as regards the ability of the contributor ; and ho adds
that England is the most lightly taxed, and Ireland the
most heavily taxed country in Europe, although both ar e
nominally liable to equal taxation. The committee were
directed to inquire whether the taxation of Ireland was
"just in reference to the resources of the country." Though
it is extremely difficult to ascertain exactly the relative
wealth of the two countries, they think it is clear from a
variety of figures, supplied chiefly by Mr. Chish elm, Chief
Clerk of the Exchequer, and from other evidence, that the
wealth of Great Britain is much more than that of 71 times
that of Ireland, the proportion fixed for the contributions
of the two countries by the treaty of union. It should be
said, however, that at no time from the union to the pre-
sent day has Ireland actually contributed to taxation in
that proportion. The committee say it is not to be denied
that Ireland has been suffering during the last few years,
but it has not been shown that this suffering has been
owing to the pressure of taxation. "It would rather ap-
pear," says the report, " that it has been owing to the
extremely unfavourable character of the seasons, which,
for several years past, have been remarkably inclement,
and which have caused peculiar sufferings to a country
to relieve her on the ground of hiser
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of England and Scotland which might get up a similar case.
They hold with regard to remedies that it would be a seri-
ous error to expend the money voted for national objects in
any other way than that which appears best for the na-
tion at large ; but while they condemn unproductive ex-
penditure, they are of opinion that any measures which can
be safely taken for furthering advances of public money to
promote the improvement of particular districts in order to
render those districts ultimately more capable of adding to
the national wealth are desirable. The applications for
loans under the Lands Improvements Acts, which are at-
tended with no risk of loss to the country, have fallen off
since 1849, and the committee think that the conditions
must be too onerous, and might with advantage be modified.
The committee recommend " that extensive proprietors
should bo allowed advances for land improvement, drainage,
and labourers' cottages, beyond the sum of £B,OOO, which is
now tbe fixed limit, in all cases, whatever may be the size
of the estate. They also recommend that it should be
made optional with the proprietor to borrow the money,
under the arrangement at present in force, viz., by repay-
ments at 6 per cent. for 22 years ; or by payments of 5 per
cent. for such a number of years as will be necessary to re-
pay the sum borrowed, with the same rate of interest
as at present. Also, that when a loan is granted for a
farm building, it should not be made a condition that
the proprietor should provide a house at a cost of £2OO.
There aro many cases where a small farm building would bo
most useful, but where no house is required. Your com-
mittee also recommend that the conditions attached to the
erection of labourers' cottages should be reconsijered.
Your committee recommend that full periodical returns of
local taxation in Ireland and Scotland should be laid before
Parliament, as is provided in England by the act of 1860.
Your committee, in conclusion, call attention to a question
which has arisen as to a grant of £5,000 a year, Irish cur-
rency, which was originally made for the encouragement of
the Irish coast fisheries under the Act 59 Geo. 111., c. 109.
Some doubt appears to have existed in. Ireland in 1830 as
to the effect of subsequent legislation upon this grant ; and
the Commissioners of Irish Fisheries were directed by the
Lord-Lieutenant of Ireland, in the same year, to suspend
all further proceedings with respect to that grant. It
seems afterwards to have been considered that the grant
• was actually terminated, and no issue of money was subse-
' quently made under it, although applications were from
time to time made to the Commissioners of Public Works
for aid towards the building and repairing of fishery piers,
and for assistance to poor fishermen. Whether the original
grant of £5,000 a yeas is still in force, or capable of effect,
Appears .to your committee to be a legal question of no
small importance, and possibly of some nicety. Your com-
mittee strongly recommend that the question be submitted
for the opinion of the legal advisers of the Crown."