security to the British exchequer, was to continue the customs and excise duties under imperial control, and to pay them into the hands of an imperial officer.  This plan is carried into effect by the conjoint operation of the clauses of the Irish Government Bill and the Irish Land Bill above referred to.  The customs and excise duties are directed to be levied as heretofore in pursuance of the enactments of the Imperial Parliament, and are excepted from the control of the Irish Legislature, which may, with that exception, impose any taxes in Ireland it may think expedient.  The imperial officer who is appointed under the Land Bill bears the title of Receiver-General, and into his hands not only the imperial taxes (the customs and excise duties), but also all local taxes imposed by the Irish Parliament are in the first instance paid. (See Clauses 25-27 of the Land Bill.) The Receiver-General having thus in his hands all imperial and local funds levied in Ireland, his duty is to satisfy all imperial claims before paying over any moneys to the Irish Exchequer.  Further, an Imperial Court of Exchequer is established in Ireland to watch over the interests of the Receiver-General, and all revenue cases are to be tried, and all defaults punished in that court.  Any neglect of the local authorities to carry into effect the decrees of the Imperial Court will amount to treason, and it will be the duty of the Imperial Government to deal with it accordingly.

Supposing the Bill to have passed, the account of the Exchequer in Ireland would have stood thus:—­

RECEIPTS.

1. Imperial Taxes: 
(1) Customs . . . . . . . . . .  L1,880,000
(2) Excise  . . . . . . . . . .  4,300,000
--------- L6,180,000

2. Local Taxes: 
(1) Stamps . . . . . . . . . . .    L600,000
(2) Income-Tax at 6_d_. in L . .    550,000
--------- L1,150,000

3. Non-Tax Revenue: 
(Post Office, Telegraph, etc.) . . . . .     L1,020,000
----------
L8,350,000

EXPENDITURE.

1. Contribution to Imperial Exchequer on basis of
     1/15th of Imperial Expenditure, viz.: 
   (1) Debt Charge . . . . . . . .  L1,466,000
   (2) Army and Navy . . . . . . . 1,666,000
   (3) Civil Charges . . . . . . . 110,000
                                     --------- L3,242,000
2. Sinking Fund on 1/15th of
      Capital of Debt . . . . . . . . . . . . . 360,000
3. Charge for Constabulary[14] . . . . . . . 1,000,000
4. Local Civil Charges
      other than Constabulary . . . . . . . . . 2,510,000
5. Collection of Revenue: 
      (1) Imperial Taxes . . . . . .  L170,000
      (2) Local Taxes . . . . . . . . 60,000
      (3) Non-Tax Revenue . . . . . . 604,000
                                        ------- 834,000
6. Balance or Surplus . . . . . . . . . . . . 404,000
          
                                       --------
                                               L8,350,000