In the year 1889 a great fillip was given to the extension of railways in Ireland by the passing of the _Light Railways (Ireland) Act_. It was familiarly known as "Balfour's Act." Mr. Balfour was then Chief Secretary of Ireland, and it was due to him that it was passed. The Act was designed "to facilitate the construction of Light Railways in Ireland," and embodied various recommendations of the Allport Commission. It was the first introduction of the principle of State aid by free money grants. Such aid was conditional upon the light railway being constructed or worked by an existing railway company, except in cases where the Baronies guaranteed dividends upon a portion of the capital. The amount which the Treasury was authorised to grant was 600,000 pounds. In 1896 this was increased by a further sum of 500,000 pounds, and both were, in addition to a capital sum, represented by 40,000 pounds per annum which had been granted under previous legislation. Under this Act and Acts of 1890 and 1896, over 300 miles, comprising 15 separate lines, were constructed at a total cost, exclusive of what the railway companies contributed, of 1,849,967 pounds, of which the Government contribution was 1,553,967 pounds. Although the lines were promoted under Light Railway Acts, and the Government grants were based upon light railway estimates, Parliamentary power was obtained to construct, maintain, and work them as other than light railways. This was taken advantage of by some of the working companies who, in eight instances contributed themselves a considerable amount of capital, in order that the lines should be made sound and substantial, of the usual gauge, and such as could be worked by the ordinary rolling stock of the company. The Midland Great-Western, for instance, so expended no less than 352,000 pounds of their capital on "Balfour Lines" in the west. It was a spirited thing to do. Of the 309 miles of "light" railways, made under the 1889 and subsequent Acts, 194 were constructed on the ordinary gauge of the country, 5 feet 3 inches, and the remainder on a 3-foot gauge. Several Light Railway or Tramway Acts were passed in Ireland between 1860 and 1883, under which 295 miles of light railways at a cost of 1,389,784 pounds were constructed. With the exception of the small sum of 144,804 pounds, the interest on the whole of this capital was guaranteed by the Baronies, the Treasury repaying the Baronies one-half but not to exceed two per cent.