25 FEBRUARY 1893, Page 15

HOME-RULE AND THE BRITISH TAXPAYER. [To THE EDITOR OF THB

"SPECTATOR." I SIR,—As in the case of the Home-rule Bill of 1886, the alarm of the British taxpayer at the enormous liabilities con- templated in connection with Land Purchase had much to do with the success of the Unionist Party, so now if the British taxpayer can be alarmed at the financial provisions of the present Bill, some good may be achieved.

In introducing the Bill, it was announced, with a flourish of trumpets, that the Imperial Exchequer would possess a summary mode of recovering any sums due from the Irish Exchequer. Now, the object of this letter is to show that, so far from there being any summary mode of recovering such sums, there will practically be no mode of recovery whatever. To give an illustration. Assuming that, after the expiration of three years, the Irish Legislature should proceed to legis- late on the subject of the land in a mode much to the advan- tage of the tenant, it may be taken for granted, without much stretch of the imagination, that the tenants who have already purchased their holdings under the Land Purchase Acts will discontinue their periodical payments, and a large sum of money may consequently become due from them to the Irish Exchequer. In this event, the Irish Exchequer might decline to pay to the Exchequer of the United King- dom sums payable under Section 14 of the Bill. The Lord- Lieutenant would thereupon make an order under Section 14, Subsection 2. But what then P Suppose the Irish Legislative Assembly pass a resolution by an overwhelming majority that the payment shall not be made pursuant to the order. There are no means of enforcing the order, and no penalties are imposed upon " all persons " who do not duly obey such order. There would either be a Ministerial crisis or a legislative deadlock, or the Lord-Lieutenant would be obliged to with- draw his order, and this last course would probably be adopted.

It may be intended that Section 19 (Subsections 4 and 5) is to apply to this case ; but if a judgment or decree is obtained for the amount due—it may be hundreds of thousands of pounds—how is the officer appointed by the Exchequer Judges to enforce the judgment or decree It may be said that such a case is not likely to arise ; but if it does arise, where is the summary remedy ? There is none ; and the pro- visions paraded forth as providing a summary remedy are nothing less than a huge fraud upon the British taxpayer. The sooner his eyes are opened the better, and he will then. see that money due from the Irish Exchequer can, like money due from a foreign State, be only recovered in one way.—I am, Sir, &c.,