would then have the choice of entering it in the spirit and on the terms invariably associated with all true Federations or Unions. That is, she would voluntarily relinquish, in her own interest, financial and other rights to a central Government solely concerned with central affairs. I need scarcely point out in this connection the vital importance of the question of representation at Westminster. Ireland resembles the self-governing Colonies, and differs from Great Britain, in that the greater part of the revenue raised from her inhabitants is derived from Customs and Excise--that is, from the indirect taxation of commodities of common use. If she is denied control of these sources of revenue under the coming Bill, it will be absolutely necessary, in spite of all the concomitant difficulties, to give her a representation at Westminster which is as effective as it can be made. But let it be realized that we could not make her control over her own finance as effective as that exercised by a small State within a Federation, because such a State, however small, has equal, or at any rate disproportionately large, representation in the Federal Upper Chamber, and Federal Upper Chambers can reject Money Bills. The Upper Chamber in Ireland's case would be the House of Lords, where she could scarcely be given effective representation, and which, in any case, cannot reject Money Bills. Let us now examine Ireland's claim for fiscal autonomy. FOOTNOTES: [73] See p. 140. [74] The Bill set up a Council of eighty-two elected and twenty-four nominated members, with the Under-Secretary as an _ex-officio_ member. So far it resembled the abortive Transvaal Constitution of 1905 (see p. 130), but the Irish Council was only to be given control of certain specified Departments, and was financed by a fixed Imperial grant. It was to have no power of legislation or taxation, and was under the complete control of the Lord-Lieutenant. [75] This arrangement, which is peculiar to the Canadian Federation, is regarded by some authorities as a somewhat serious infraction of the Federal principle, since it seems to imply executive control of the Province by the central Government. The Governors of the States in the Australian Federation are appointed by the Home Government. [76] The Judicial Committee has ruled "that the relation between the Crown and the Provinces is the same as that between the Crown and Dominion in respect of such powers, executive and legislative, as are vested in them respectively." (Maritime Bank of Canada _v._ Receiver-General of New Brunswick, 1892). [77] They are governed by Executive Committees, the members of which need not be members of the Councils. [78] In writing upon this subject, I am indebted to an able paper by Mr. Basil Williams, which is to be found in "Home Rule Problems." [79] "Life of Parnell," R. Barry O'Brien, pp. 149 and 139-141.