The theory of the Treasury is thus essentially false; but accidentally, it contains, I think, a residuum of truth. When, as between two countries, one pays a considerable sum, exclusively or mainly from local rates, and the same charge in the other country is for the most part defrayed from Imperial taxation by the State, it appears to me that a portion of the sum so paid by the State may give one country a counterclaim against the other to some extent. This is the case as between Great Britain and Ireland; the cost of national education and of the police force is largely discharged in Great Britain by local rates; in Ireland it amounts to about L2,700,000, and is mainly defrayed from Imperial taxes; this may create a counterclaim against Ireland within reasonable limits at least. No doubt the charge of bringing up the young of the poorer classes and of maintaining public order by a suitable force, ought largely to be an Imperial charge; but when in one community it is chiefly borne by local funds, and in another it is chiefly borne by the common Exchequer of both, this seems to give the first community a partial claim against the second. This counterclaim, such as it is, has been reckoned, in addition to a sum for free grants, at about L500,000 a year by the Childers Commission; but it did not thoroughly go into the subject; this estimate is believed to be too low by well-informed persons; the counterclaim has been calculated to be about L1,000,000 sterling. Lord Salisbury's Government, we have seen, promised to appoint a second Commission to examine this question at length, besides some other financial questions suggested by the Report of the Childers Commission; for some unknown reason it has not redeemed its pledge; it is very desirable that it should redeem it. Apart from the mischief of a delay approaching a breach of public faith, the only inference that can be drawn, if this promise is broken, is that the Government accepts the view in this matter of the Childers Commission.