But the separation of the Customs systems for the
purpose of enabling Ireland to impose tariffs in her own interests would
necessarily be followed by a demand for treaty-making powers such as
have been successfully claimed and are now enjoyed by British Dominions
overseas. Under a general tariff for the United Kingdom the same
advantages would accrue to Ireland without any corresponding damage to
British or Imperial interests.
Thus, whether Customs and Excise are handed over to the Irish Parliament
or retained by the Imperial Parliament, the consequences are equally
embarrassing. In the one case Ireland would be deprived of the control
of some 60 per cent. of her present revenue, and of all power of
expansion; in the other, British trade with Ireland might be gravely
injured by hostile legislation, and the union of the three kingdoms in
financial and commercial policy would be destroyed. But this is not
federation, nor is it a step towards it. It is separation pure and
simple. Unless we are prepared to accept separation as the end of our
policy the control of Customs and therefore of Excise, must remain an
Imperial affair.
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