and resistance to the law, and widely disseminated their pernicious teaching. In fact, they made themselves agencies of the Land and the National Leagues; at the same time, in numerous instances, they set the authority of the Local Government Board at naught.[182] The system of Irish local government was obviously so defective, so antiquated, so contrary to the spirit of the age, that several attempts, we have seen, were made, long ago, to reform it. It has now been completely transformed on the principles applied to England and Scotland; the occasion of this transformation was somewhat singular. In 1896 considerable relief was given, in England and Scotland, to the landed interest by a subvention made by the State, which defrayed half the charge of the local county rates, the depression of agriculture being so grievous; the justice of this measure was hardly disputed. But the Report of the Childers Commission, declaring that Ireland was greatly overtaxed, and had been for a long series of years, was published about the same time; the Government, probably because it had made up its mind not to countenance the report in any way, refused to extend the same relief to Ireland, although it was as much required--a decision that simply nothing could warrant. The indignation, however, expressed in Ireland, and the remonstrances even of the Ministerial Press, angrily as it had challenged the findings of the report, before long changed the Government's purpose; it was formally announced, in 1897, that Ireland would obtain the same boon as Great Britain, and, apparently, as a condition of this, that Irish local government was to be reformed. The measure of 1898 was the result of this compromise; the interdependence of two subjects, which have nothing in common, has made it not easy to interpret; but, as we shall see, its authors have provided, with skill, against one of the dangers the change involved, that is, the probability that it might expose the Irish landed gentry to predatory attacks. Before examining the recent law, I venture to make a single remark. The question of the alleviation of the charge of rates, a concession made to Ireland with bad grace, and made to England and Scotland as a matter of course, has nothing to do with the infinitely larger question of the excessive taxation imposed on Ireland; relief in the one case does not imply relief in the other; the two subjects are altogether distinct. It is essential carefully to keep this in mind, for attempts are being made to confuse the two questions, and characteristically to argue that Ireland ought to rest and be thankful, and not to say a word about her overtaxation, because, forsooth, in common with England and Scotland, she has received assistance as regards her local rates.