In 1864 the Conservative Government recognised the serious problem of the unequal incidence of taxation in the two islands, and appointed a committee to consider their financial relations.  Sir Stafford Northcote, the chairman of this committee, declared that, notwithstanding the fact that they were both subject to the same taxation, “Ireland was the most heavily taxed and England the most lightly taxed country in Europe.”  Twenty-five years later Mr. Goschen, the Conservative Chancellor of the Exchequer, consented to the appointment of another Committee on the same subject, but no report was ever issued.  In 1895 a Royal Commission was appointed, comprising representatives of all political parties, and presided over by a man of commanding ability in the person of Mr. Childers, a former Liberal Chancellor of the Exchequer.  The terms of reference were “to inquire into the financial relations between Great Britain and Ireland and their relative taxable capacity.”  The following extract will serve to show the conclusions of the Commissioners:—­

“In carrying out the inquiry we have ascertained that there are certain questions upon which we are practically unanimous, and we think it expedient to set them out in this report.  Our joint conclusions on these questions are as follows:—­

“(1) That Great Britain and Ireland must, for the purposes of this inquiry, be considered as separate entities.

“(2) That the Act of Union imposed upon Ireland a burden which, as events showed, she was unable to bear.

“(3) That the increase of taxation laid upon Ireland between 1853 and 1860 was not justified by the then existing circumstances.

“(4) That identity of rates of taxation does not necessarily involve equality of burden.

“(5) That whilst the actual tax revenue of Ireland is about one-eleventh of that of Great Britain, the relative taxable capacity of Ireland is very much smaller, and is not estimated by any of us as exceeding one-twentieth.”

It is difficult to conceive a more damning indictment of English rule in Ireland.  One cannot help recalling the glowing promises of Pitt in 1800:—­

“But it has been said, ’What security can you give to Ireland for the performance of the conditions?’ If I were asked what security was necessary, without hesitation I should answer ‘None.’  The liberality, the justice, the honour of the people of England have never yet been found deficient.”

One is reminded of Dr. Johnson’s remark to an Irishman who discussed with him the possibility of the union of the Parliaments:—­

“Do not make a union with us, sir; we should unite with you only to rob you.”

It is a striking testimony to the fact that the approach to some men’s hearts is through their pockets; that the report of the Commissioners brought all Ulster into line with the Nationalists.  Such a vision of the Protestant lion lying down with the Catholic lamb had not been seen since the Volunteers had mustered in 1778, and then, too, curiously enough, the common cause was financial, being the demand for the removal of the commercial restraints on the island.