"In carrying out the inquiry we have ascertained that there are certain questions upon which we are practically unanimous, and we think it expedient to set them out in this report. Our joint conclusions on these questions are as follows:—
"(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
[26]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:—