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"(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.

A conference was held in 1896, presided over by Col. Saunderson, the
leader of the Orangemen, and was attended by all the Irish members,
irrespective of party. The outcome was a resolution in the House of
Commons, proposed by Mr. John Redmond, and seconded by Mr. Lecky. The
rejoinder of the Government to the demands made was to the effect that
the postulate of the Commissioners that Ireland and Great Britain must,
for the purposes of the inquiry, be considered as separate entities
stultified the report.

One cannot characterise this attitude otherwise than as a piece of
special pleading. The appointment, not merely of the Royal Commission,
but of th