respect to the State, and the contribution which Ireland should make to it.[163] This inquiry, set on foot by a British statesman who had made himself notorious for 'assimilating Great Britain and Ireland in finance,' proceeded, nevertheless, upon an admission that, financially, the two countries were still distinct, and that the resources of each--their 'taxable capacity,' in other words, a phrase turned into absurd ridicule--afforded the true and the only test, as to the equity of Irish compared to British taxation. The Commissioners were engaged in their arduous task for months; they explained, with a fulness and clearness never before so complete, the history of the financial relations between Great Britain and Ireland. They brought distinctly out the fiscal position of the two countries before the Union; they set forth at length the financial arrangements made in 1800-01; they described the compromise effected in 1816; they dwelt on the fiscal policy of Peel to Ireland, and placed it in significant contrast with that of Mr. Gladstone; and they conclusively proved that, from the Union to the present time, Great Britain and Ireland had been treated financially as separate countries, despite the 'assimilation' of 1853-60, and that the right of Ireland, under the Treaty of Union, to the 'exemptions and abatements' secured to her, these being interpreted as the case requires, still give her immunities from taxation especially her own, which must be recognised if she is to obtain justice. Turning, then, to the resources of Great Britain and Ireland, regarded as apart, as being the true criterion of the taxation which Ireland ought to bear, the Commissioners reviewed a great mass of evidence, which, as far as was perhaps possible, made the truth manifest, and arrived at conclusions which appear to be decisive. Comparing the death duties of Ireland and of Great Britain, the proportion is about 1 to 18; comparing the income tax, it is about 1 to 22; taking a great variety of other tests, receipts of railways, savings banks deposits, money and postal orders, and letters and telegrams, it varies from 1 to 24 and 16; and an estimate of the income of the two countries, an estimate certainly not fair to Ireland, gives a proportion of about 1 to 18. There are many reasons that these figures exaggerate the true resources of Ireland, but, assuming them to be approximately correct, the Commission has reported that Great Britain exceeds Ireland in resources by 20 to 1; in other words, that the 'taxable capacity of Ireland, as contrasted with that of Great Britain, cannot now be more than as 1 to 20.'[164] Applying this inference to the taxation of the two countries, the conclusions formed by this tribunal can hardly admit of question. The revenue and taxation of Ireland compared with that of Great Britain from 1889 to 1894 has been L7,300,000 and L7,800,000 against from L85,000,000 to L89,000,000, that is, Ireland contributed from 8 to 9 per cent. of the