The Government are aware of the serious objections which can be raised against the transfer of these services to an Irish Legislature. It would be practically impossible to make such a disturbance of the fiscal and financial relations of Great Britain and Ireland in the midst of a great war. It might also be incompatible with that federal reorganization of the United Kingdom in favor of which there is a growing body of opinion. On the other hand, the Government recognize the strong claim that can be made that an Irish Legislature should have some control over indirect taxation as the only form of taxation which touches the great majority of the people, and which in the past has represented the greater part of Irish revenue. The Government feel that this is a matter which cannot be finally settled at the present time. They therefore suggest for the consideration of the convention that, during the period of the war and for a period of two years thereafter, the control of customs and excise should be reserved to the United Kingdom Parliament; that, as soon as possible after the Irish Parliament has been established, a Joint Exchequer Board should be set up to secure the determination of the true revenue of Ireland--a provision which is essential to a system of responsible Irish government--and to the making of a national balance sheet, and that, at the end of the war, a royal commission should be established to re-examine impartially and thoroughly the financial relations of Great Britain and Ireland, to report on the contribution of Ireland to imperial expenditure, and to submit proposals as to the best means of adjusting the economic and fiscal relations of the two countries. The Government consider that during the period of the war the control of all taxation other than customs and excise could be handed over to the Irish Parliament; that for the period of the war and two years thereafter an agreed proportion of the annual imperial expenditure should be fixed as the Irish contribution; and that all Irish revenue from customs and excise as determined by the Joint Exchequer Board, after deduction of the agreed Irish contribution to imperial expenditure, should be paid into the Irish Exchequer. For administrative reasons, during the period of the war it is necessary that the police should remain under imperial control, and it seems to the Government to be desirable that for the same period the postal service should be a reserved service. CONSCRIPTION IN IRELAND