Nineteen Ulster Unionists signed a dissenting report in which they declared that it had soon become evident to them that no real approach to agreement was possible, as the Nationalists put it beyond doubt that what they wanted was "full national independence," or a Parliament possessing co-equal powers with those of the Imperial Parliament. If the Ulster Unionists had anticipated this at the outset, their report explained, they "could not have agreed to enter the convention." Objection was taken to the Nationalist scheme, which aimed at denying the right of the Imperial Parliament to impose military service in Ireland "unless with the consent of the proposed Irish Parliament."
Dr. Mahaffy, Provost of Trinity College, Dublin, and the Archbishop of Armagh, in a separate note, stated that they found it impossible to vote for the majority proposals, since these involved, in their opinion, either the coercion of Ulster, which was unthinkable, or the partition of Ireland, which would be disastrous.
Twenty-two Nationalists, including Joseph Devlin, M. P., the Archbishop of Cashel, the Bishop of Raphoe, the Bishop of Down and Connor, and the Lord Mayors of Dublin and Cork, signed a report favoring a subordinate Irish Parliament with immediate full powers of taxation.
The majority of the Nationalists also signed a note explaining that for the sake of reaching an agreement with the Unionists they did not press their claim for full fiscal autonomy.
The Southern Unionists, who for "high considerations of allied and imperial interests" signed the majority report, also added a note. They insisted that all imperial questions and services, including the levying of customs duties, be left in the hands of the Parliament of the United Kingdom; that Ireland send representatives to Westminster; and that the whole of Ireland participate in any Irish Parliament.
THE FINANCIAL ISSUE
Apart from the main question whether an Irish Parliament with an Executive responsible to it should be established, debate chiefly centred on the question of fiscal autonomy. By January, 1918, it became apparent that on the financial issue there were three clearly defined bodies of opinion:
First—The Ulster Unionists favoring the maintenance of the fiscal unity of the United Kingdom;
Second—A section of Nationalists insisting upon complete fiscal autonomy for Ireland;
Third—The Southern Unionists, supported by other Nationalists, and the majority of the Labor representatives, favoring a compromise which left to Ireland the proceeds of all sources of revenue and the imposition of all taxes other than customs.