[78]
It is not, perhaps, surprising, therefore, that the Bill of 1912 should
go some way towards meeting the demand that has sprung up in various
quarters, both in Ireland and in England, for the control of customs
and excise by the Irish Parliament. The proposal of the Government is
that we should extend to Ireland, with some variations, what is at
present the financial arrangement in regard to customs and excise
between the British Treasury and the Isle of Man. The first fact to be
remembered quite clearly is that the Irish Parliament is absolutely
debarred from creating any new duty. It will not be able to draw up any
new set of tariffs. In other words, it will have to adapt its revenue
to the general financial policy of the central government, whether that
be a free trade policy or a tariff reform policy. But Ireland is to be
allowed to vary her customs within certain limits. She may, for
instance, reduce her customs to the lowest point, on the only condition
that she loses thereby equivalent revenue. But on the main custom
duties which fall on such articles as tea, sugar, cocoa, tobacco, and
so forth, she cannot raise her customs beyond 10 per cent.
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