Any thorough reform of the Irish Poor Law system will demand an increased expenditure of Imperial funds. The growing severity of Irish taxation under recent Radical budgets forbids the possibility of addition to the ratepayer's burdens. The anomalous distribution of the grants in aid of Irish local taxation has done much to complicate the Poor Law question. The Royal Commission reported that "no account whatever is taken of the burden of pauperism, the magnitude of the local rates, or the circumstances of the ratepayers and their ability to pay rates in the different areas." Under this system the minimum of relief is extended to the districts in which the weight of taxation is most oppressive. The Commission proposed a scheme by which the old Union grants within each county would be pooled and credited to the common fund in aid of the poor rate in that county. The Viceregal Commission also complained of inequality of expenditure, and advised a reapportionment of the grants in aid of local taxation, on the basis of the recommendations of the minority of the Royal Commission on Local Taxation (1902). That Commission was unanimous in recommending increased grants for Poor Law service in Ireland. The distribution of such new grants would be a matter for discussion; of the necessity for them there is no doubt. The Unionist Party must not rest content with reforming the Irish Poor Law system; it must help the reformed system to pay its own way. No fair-minded Englishman who reads Sir George O'Farrell's evidence as to the distribution of the Irish Church surplus (Report of the Royal Commission on the Care and Control of the Feeble-minded, page 468) will dispute his country's obligations in this matter. The cost of Irish Poor Law Reform is one of the strongest arguments against Home Rule. The Unionist Party's full and generous recognition of its duty to Ireland in this respect will establish a new argument for the Union.