was recognising the trusts and restoring them. Mr. F. E. Smith (U.) declared that the Welsh could long ago have had Disestablishment without disendowment; they were after the money, and he noted that the Government had not attempted to deal with lay impropriators. The Bill was passing by a bargain with the Nationalists. The Home Secretary, in his reply, said that the Church was being disendowed because it held national property. Half the parochial endowments belonged to parishes with 27,800 communicants, some with less than five, the other half to parishes with 163,000. After Disestablishment, the total income of the Church if the voluntary subscriptions remained constant would be 511,000_l._ instead of approximately 556,000_l._ as in 1906. The loss of 45,000_l._ would be met by amalgamating parishes. The Bill would restore freedom to the Welsh Church. The third reading was carried by 328 to 251. The financial resolution requisite for the Home Rule Bill was the subject of a stormy debate next day (May 20). The President of the Local Government Board explained its meaning and effect. It proposed to authorise the payment into the Irish Exchequer each year of a fixed sum based on the cost of the services to be administered by the Irish Government on the passing of the Bill, _plus_ a subsidy of 500,000_l._ annually. The President of the Local Government Board explained that in 1912-13, when the Bill was introduced, Irish revenue amounted to 10,600,000_l._, expenditure on Irish services to 12,600,000_l._--a deficit of 2,000,000_l._ But the increased revenue due to the pending Budget was estimated for 1915-16 as follows: Income tax, 185,000_l._; supertax, 175,000_l._; estate duty, 75,000_l._ As about 35,000_l._ of this was arrears, the normal yield of the new taxes in Ireland would be 400,000_l._ The additional grants would be in all 765,000_l._,--education, 112,500_l._; other services, 517,500_l._; Post Office wages, 3,000_l._; tuberculosis nursing and laboratories, 65,500_l._; insurance, 65,000_l._; collection of duties, 1,500_l._ After the Budget changes in 1915-16 the revenue would be 11,450,000_l._, the expenditure 14,150,000_l._, and the deficit 2,700,000_l._ No calculation, he told Sir E. Carson, had been made as to the amount of the new grant which would go to additional purposes in Ulster. The grants would be handed over to the Irish Parliament to dispose of as it pleased. He was much questioned by members, and Mr. T. Healy (I.N.) declared that Ireland was being tricked and over-taxed, while Mr. A. Chamberlain said that the Government were increasing the grievance that the Home Rule Bill was supposed to diminish--that Ireland had to keep up to the level of England, the richer country. Every time the burdens on Great Britain were increased, a heavier subsidy was to be paid out of British taxes to Ireland. The Chancellor of the Exchequer replied, saying that under Home Rule it would be possible to leave local services to the local Parliament.