Mr. Childers,
in his draft report, suggested that practical steps might possibly be
taken to give Ireland relief or afford her equitable compensation in
three different ways--[78]
(1) By so altering the general fiscal policy of the United Kingdom
as to make the incidence of taxation fall more lightly on Ireland.
It was suggested that the taxation upon tea, tobacco, and spirits,
which weigh more heavily on Ireland in proportion to her relative
capacity, because of the habits of the people, and the larger
proportion in Ireland of the poorer classes, might be reduced and a
part of the burden transferred to other commodities. It was,
however, felt, he said, that this would open up questions of such
magnitude--like Free Trade and the incidence of taxation as between
different classes--that it would be inexpedient to urge it, when
the object in view was the solution of a pressing difficulty with
regard to Ireland taken apart from the rest of the United Kingdom.
But that difficulty will be removed under Tariff Reform--one-sided
Free Trade is no longer a sacrosanct fetish--and the case of
Ireland must be taken not as apart from, but as part of, the United
Kingdom.
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