Ireland, therefore, on a full review of the argument, has been overtaxed at least between two and three millions sterling a year for certainly more than forty years; and this excess, as she is a very poor country, is, in her case especially severe. The trend of taxation, if the phrase may be employed, as we follow its course, during a long period, clearly indicates that she has suffered from grave financial wrong. In 1819-20, we have seen, the taxation of Great Britain was at the rate of L3 13_s._ a head, that of Ireland being 15_s._ 5_d._; the proportion was L2 13_s._ 1_d._ and L1 6_s._ 7_d._ in 1859-60; in 1893 it was L2 4_s._ and L1 8_s._; in other words, the imposts of the wealthy country were progressively decreased, while the imposts of the poor country were progressively raised. This distinction, no doubt, has been partly due to the fact that the population of Great Britain has been largely augmented, and the population of Ireland has been enormously reduced in numbers; the charge in Great Britain has been distributed among ever growing millions, the charge in Ireland has been concentrated upon ever lessening thousands; but this will not nearly account for the difference; 'the wealthier country' it has been caustically said, 'was taxed less and less as it became more wealthy; the poorer country was burdened more and more as its poverty increased.'[168] And the overcharge on Ireland is all the more grievous because it owed its origin to the policy of free trade; and this policy has been a questionable boon to Ireland, while to Great Britain it has been an immense benefit. No doubt the cheapening of the price of the necessaries and of some of the conveniences of life, which has been one of the results of free trade, has been a great advantage to the Irish labourer, artisan, and mere cottar peasant; but free trade has been injurious to the real Irish farmer and the Irish landlord, and to most of the classes connected with the land; and the land is the main source of the scanty wealth of Ireland. Free trade, on the other hand, has been a principal cause of the extraordinary development of the material welfare of England which has been witnessed during the last fifty years; it has doubled and trebled her gigantic manufactures and trade, if her agriculture is by no means flourishing. This striking contrast gives pain to right-minded Irishmen; they feel, as Grattan predicted would be the case, that their country's interests have been sacrificed to British commerce; and the following observations are essentially true and just: 'The change' (from protection to free trade) 'has not been so advantageous to Ireland, a country in which there is but little trade or manufacturing industry, as it has been to England; although, as consumers, the Irish population may have gained in some cases by the abolition of the duties on foodstuffs, yet, on the other hand, as producers, chiefly dependent on agriculture, they have lost