Questions arising as to whether the Irish Parliament has or not exceeded its constitutional powers may be determined by the ordinary courts of law in the first instance; the ultimate appeal lies to the Judicial Committee of the Privy Council. An additional safeguard is provided by declaring that before a provision in a Bill becomes law, the Lord Lieutenant may take the opinion of the Judicial Committee of the Privy Council as to its legality, and further, that without subjecting private litigants to the expense of trying the constitutionality of an Act, the Lord Lieutenant may, of his own motion, move the judicial committee to determine the question. With a view to secure absolute impartiality in the committee, Ireland will be represented on that body by persons who are or have been Irish judges (clause 25). The question of finance forms a separate portion of the Bill, the provisions of which are contained in clauses twelve to twenty, while the machinery for carrying those enactments into effect will be found in Part III. of the Land Bill. The first point to be determined was the amount to be contributed by Ireland to imperial expenses. Under the Act of Union it was intended that Ireland should pay 2/17ths, or in the proportion of 1 to 7-1/2 of the total expenditure of the United Kingdom. This amount being found exorbitant, it was gradually reduced, until at the present moment it amounts to something under the proportion of 1 to 11-1/2. The bill fixes the proportion at 1/15th, or 1 to 14, this sum being arrived at by a comparison between the amount of the income-tax, death-duties, and valuation of property in Great Britain, and the amount of the same particulars in Ireland. The amount to be contributed by Ireland to the imperial expenditure being thus ascertained, the more difficult part of the problem remained to provide the fund out of which the contribution should be payable, and the mode in which its payment should be secured. The plan which commended itself to the framers of the Bill, as combining the advantage of insuring the fiscal unity of Great Britain and Ireland, with absolute security to the British exchequer, was to continue the customs and excise duties under imperial control, and to pay them into the hands of an imperial officer. This plan is carried into effect by the conjoint operation of the clauses of the Irish Government Bill and the Irish Land Bill above referred to. The customs and excise duties are directed to be levied as heretofore in pursuance of the enactments of the Imperial Parliament, and are excepted from the control of the Irish Legislature, which may, with that exception, impose any taxes in Ireland it may think expedient. The imperial officer who is appointed under the Land Bill bears the title of Receiver-General, and into his hands not only the imperial taxes (the customs and excise duties), but also all local taxes imposed by the Irish Parliament are in the first instance paid. (See Clauses 25-27 of