The Over Taxation of Ireland

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Childers Report. The seventh arti- cle, after providing separately for the debt, enacts "That for twenty years the contribution of Britain and Ireland respectively towards the expenditure of the United Kingdom shall be defrayed in the proportion of fifteen parts for Britain and two parts for Ireland ; and at the expiration of twenty years the future expenditure of the United Kingdom shall be defrayed in such proportion as Parliament shall deem just and reasonable (i) on comparison of imports an...d exports; (2) on comparison of consumption of beer, spirits, sugar, wine, tea, tobacco, and malt ; (3) or according to the aggregate proportion of both the above comparisons ; (4) or on com- ON OVER-TAXATION OF IRELAND. I S parison of income, in case a general like income tax was established. The Parliament was afterwards to proceed in like manner to revise and fix the proportion of burdens at intervals of from twenty to seven years, and the fixed proportion was to be raised in each country by such taxation in that country as Parliament deemed fit.

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