it. As Mr. Amery points out, the United Kingdom is geographically a single island group. No part of Ireland is so inaccessible from the political centre of British power as the remoter parts of the Highlands, while racially no less than physically Ireland is an integral part of the United Kingdom. Economically also the two countries are bound together in a way which makes a common physical policy absolutely necessary for the welfare of both countries. The financial arguments which might have made it possible to permit an independent fiscal policy for Ireland under free trade, have disappeared with the certain approach of a revision of the tariff policies of England. There can be no separate tariffs for the two countries, or even a common tariff, without a common Government to negotiate and enforce it. If there were no other objection to the establishment of a separate Government in Dublin, it would be impossible because legislative autonomy can only be coupled with financial independence.
The financial difficulties in the way of any grant of Home Rule are fully explained by Mr. Austen Chamberlain. Three attempts at framing schemes for financing Home Rule were made by Mr. Gladstone in the past. All the powers of this great and resourceful dialectician were employed in defending these various schemes in turn. He was not deterred from pressing any scheme by the fact that in important details it was inconsistent with or even opposed to what had been previously recommended. But if there was one principle on which Mr. Gladstone never turned his back it was in demanding a contribution from Ireland for Imperial services. At one time he demanded a cash payment, at another the assignment of the Customs, and on yet another occasion the payment to the Imperial Exchequer of a quota--one-third--of the tax-revenue in Ireland.
The effect of recent social legislation, such as Old Age Pensions, Labour Exchanges, and Sickness and Unemployment Insurance has been to confer on Ireland benefits much greater in value than the Irish contribution in respect of the new taxation imposed. In consequence of this change the present Irish revenue falls short of the expenditure incurred for Irish purposes in Ireland. Mr. Chamberlain shows that if any scheme even remotely resembling any of those put forward on previous occasions by Mr. Gladstone is embodied in the new Bill, and if a moderate contribution for Imperial services is included, the Irish deficit must range from ��2,500,000 to ��3,500,000. If by any process of juggling with the figures the Irish Parliament is again to be started with a surplus the deficit must have been made good by charging it against the Imperial taxpayer. But again there is no permanence in such a surplus. It must disappear if the ameliorative measures which are long overdue in Ireland are undertaken by an Irish Parliament; and previous experience has already illustrated that even without the adoption of any such new schemes surpluses would long ago have made room for deficits. It will be the duty of the Nationalists party to say definitely what are the fiscal reserves upon which they can draw in order to establish permanent equilibrium between revenue and expenditure in Ireland.
Not only does Unionist policy for Ireland involve considerations of national safety and national honour, but it is also necessary for the economic welfare of both countries. The remarkable success which has attended Mr. Wyndham's Land Act of 1903 has alarmed the political party in Ireland, which depends for its influence on the poverty and discontent of the rural population of Ireland. Mr. Wyndham in his article upon Irish Land Purchase shows clearly the blessings which have followed wherever his Act has been given fair play, and the evils which have resulted in the suppression of Land Purchase by Mr. Birrell's Act of 1909. The dual ownership created by Mr. Gladstone's ill-advised and reckless legislation led to Ireland being starved both in capital and industry and brought the whole of Irish agriculture to the brink of ruin, and under these circumstances, Conservative statesmen determined, in accordance with the principles of the Act of Union, to use a joint exchequer for the purpose of relieving Irish distress. Credit of the State was employed to convert the occupiers of Irish farms into the owners of the soil. The policy of the Ashbourne Acts was briefly that any landlord could agree with any tenant on the purchase price of his holding. The State then advanced the credit sum to the landlord in cash, while the tenant paid an instalment of 4 per cent. for forty-nine years. It is important to notice that the landlord received cash and that the tenants paid interest at the then existing rate of interest on Consols, namely, 3 per cent. The great defect in these Acts was that they
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