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A power is given to the Legislature of Ireland to enable the Royal University of Ireland to return two members.

The provisions with respect to this second order fall within the class of enactments which are alterable by the Irish Legislature. After the first dissolution of parliament the Irish Legislature may deal with the second order in any manner they think fit, with the important restrictions:–(1) That in the distribution of members they must have due regard to population; (2) that they must not increase or diminish the number of members.

The transfer to the Irish legislative body of the Irish representative peers, and of the Irish members, involves their exclusion under ordinary circumstances from the Imperial Parliament, with this great exception, that whenever an alteration is proposed to be made in the fundamental provisions of the Irish Government Bill, a mode of procedure is devised for recalling both orders of the Irish legislative body to the Imperial Parliament for the purpose of obtaining their consent to such alteration (clause 39).

Further, it is right to state here that Mr. Gladstone in his speech on the second reading of the Bill proposed to provide, “that when any proposal for taxation was made affecting the condition of Ireland, Irish members should have an opportunity of appearing in the House to take a share in the transaction of that business.”

Questions arising as to whether the Irish Parliament has or not exceeded its constitutional powers may be determined by the ordinary courts of law in the first instance; the ultimate appeal lies to the Judicial Committee of the Privy Council. An additional safeguard is provided by declaring that before a provision in a Bill becomes law, the Lord Lieutenant may take the opinion of the Judicial Committee of the Privy Council as to its legality, and further, that without subjecting private litigants to the expense of trying the constitutionality of an Act, the Lord Lieutenant may, of his own motion, move the judicial committee to determine the question. With a view to secure absolute impartiality in the committee, Ireland will be represented on that body by persons who are or have been Irish judges (clause 25).

The question of finance forms a separate portion of the Bill, the provisions of which are contained in clauses twelve to twenty, while the machinery for carrying those enactments into effect will be found in Part III. of the Land Bill. The first point to be determined was the amount to be contributed by Ireland to imperial expenses. Under the Act of Union it was intended that Ireland should pay 2/17ths, or in the proportion of 1 to 7-1/2 of the total expenditure of the United Kingdom. This amount being found exorbitant, it was gradually reduced, until at the present moment it amounts to something under the proportion of 1 to 11-1/2. The bill fixes the proportion at 1/15th, or 1 to 14, this sum being arrived at by a comparison between the amount of the income-tax, death-duties, and valuation of property in Great Britain, and the amount of the same particulars in Ireland. The amount to be contributed by Ireland to the imperial expenditure being thus ascertained, the more difficult part of the problem remained to provide the fund out of which the contribution should be payable, and the mode in which its payment should be secured. The plan which commended itself to the framers of the Bill, as combining the advantage of insuring the fiscal unity of Great Britain and Ireland, with absolute 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.