- (1) The Transferred Sum shall be paid to the Irish Exchequer at such times and in such manner and according to such regulations as the Joint Exchequer Board may direct.
- (2) In the event of the reduction or discontinuance of any Imperial tax by the Irish Parliament, the Transferred Sum shall be reduced in each year by such sum as may be determined by the Joint Exchequer Board to represent the amount by which the proceeds of the tax are diminished in that year in consequence of the reduction or discontinuance.
- (3) If in any financial year the proceeds of any Irish tax imposed as an addition to any Customs Duty levied as an Imperial tax (other than a Customs Duty on beer or spirits), or to any duty of Income Tax so levied, or to any Death Duty so levied, exceed one-tenth of the proceeds in Ireland of that duty as levied as an Imperial tax for the same period, the amount of the excess shall not be treated for the purposes of this Act as part of the proceeds of the Irish tax, and the amount payable to the Irish Exchequer in respect of the
1280 proceeds of the Irish tax shall be reduced accordingly: Provided that— - (a) For the purposes of this provision, the proceeds of any tax shall be deemed to be the proceeds as determined by the Joint Exchequer Board; and
- (b) The foregoing provision shall not apply in cases where the excess is solely due to the reduction of the rate of the Imperial tax.
- (4) When any reserved service is transferred from the Government of the United Kingdom to the Government of Ireland, the Transferred Sum shall be increased by such sum as may be determined by the Joint Exchequer Board to represent the equivalent of any saving to the Exchequer of the United Kingdom by reason of the transfer, and in determining that equivalent regard shall be had to the prospect of any increase or decrease in the cost of that service which may be expected to arise from causes not being matters of administration.
§ The sum by which the Transferred Sum is to be increased in pursuance of this provision may be fixed by the Joint Exchequer Board so as to vary during the first ten years after the transfer, but subject thereto shall be a definite sum.
§ Government Amendment made: In Sub-section (3), paragraph (6), to leave out the words "in cases where," and insert instead thereof the words "so far as."
§ Government Amendment proposed: In Sub-section (3), at end of paragraph (b), insert the following new Sub-sections:
§ "(4) When an Imperial tax has been varied by the Irish Parliament, the Joint Exchequer Board, in determining for the purposes of this Act the proceeds in Ireland of the Irish tax in the case of a variation by way of addition, or the amount by which the proceeds of the Imperial tax are diminished in the case of a variation by way of reduction or discontinuance, shall consider what the amount of the proceeds in Ireland of the Imperial tax would have been if the variation had not been made, and in the case of a variation by way of addition shall treat any excess over that amount as the proceeds of the Irish tax, and in the case of a variation by way of reduction or discontinuance shall treat any deficiency below that amount as the amount by which the proceeds of the 1281 Imperial tax have been diminished by reason of the reduction or discontinuance.
§ If in a case of variation by way of addition it is found that there is a deficiency below instead of an excess over the amount "which would have been, in the opinion of the Joint Exchequer Board, the proceeds in Ireland of the Imperial tax if the variation had not been made, the amount of that deficiency shall be deducted from the Transferred Sum in accordance with regulations made by the Treasury.
§ (5) Where an independent tax is imposed by the Irish Parliament the Joint Exchequer Board shall in each year lay before the Commons House of Parliament of the United Kingdom a report as
1282§ to the yield and cost of collection of the tax, and if that House pass a Resolution declaring that the additional expense caused to the United Kingdom Exchequer by the cost of the collection of the tax is excessive compared with the yield of the tax, and that the whole or any specified part of the cost of collection of the tax should be deducted from the Transferred Sum, an amount equal to the whole or the specified part of the cost of collection shall be deducted from the Transferred Sum accordingly in accordance with regulations made by the Treasury."—[Mr. Herbert Samuel.]
§ Question put, "That the Amendment be made."
§ The House divided: Ayes, 311; Noes, 183.
1285| Division No. 498.] | AYES. | [7.40 p.m. |
| Abraham, William (Dublin, Harbour) | Cullinan, John | Harvey, W. E. (Derbyshire) |
| Acland, Francis Dyke | Davies, David (Montgomery) | Haslam, Lewis (Monmouth) |
| Addison, Dr. Christopher | Davies, Ellis William (Eifion) | Hayden, John Patrick |
| Ainsworth, John Stirling | Davies, Timothy (Lincs., Louth) | Hayward, Evan |
| Alden, Percy | Davies, Sir W. Howell (Bristol, S.) | Hazleton, Richard |
| Alten, Arthur Acland (Dumbartonshire) | Davies, M. Vaughan- (Cardigan) | Helme, Sir Norval Watson |
| Allen, Rt. Hon. Charles P. (Stroud) | Dawes, J. A. | Henderson, Arthur (Durham) |
| Arnold, Sydney | De Forest, Baron | Henderson, J. M. (Aberdeen, W.) |
| Baker, Harold T. (Accrington) | Delany, William | Henry, Sir Charles |
| Baker, Joseph Allen (Finsbury, E.) | Denman, Hon. R. D. | Herbert, General Sir Ivor (Mon., S.) |
| Balfour, Sir Robert (Lanark) | Devlin, Joseph | Higham, John Sharp |
| Baring, Sir Godfrey (Barnstaple) | Dickinson, W. H. | Hinds, John |
| Barlow, Sir John Emmott (Somerset) | Donelan, Captain A. | Hobhouse, Rt. Hon. Charles E. H. |
| Barran, Sir J. N. (Hawick) | Doris, W. | Hodge, John |
| Barran, Rowland Hurst (Leeds, N.) | Duffy, William J. | Hogge, James Myles |
| Barton, William | Duncan, C. (Barrow-in-Furness) | Holmes, Daniel Turner |
| Beale, Sir William Phipson | Edwards. Sir Francis (Radnor) | Holt, Richard Durning |
| Beauchamp, Sir Edward | Edwards, John Hugh (Glamorgan, Mid) | Hope, John Deans (Haddington) |
| Beck, Arthur Cecil | Elverston, Sir Harold | Horne, C. Silvester (Ipswich) |
| Benn, W. W. (T. H'mts., St. George) | Esmende, Dr. John (Tipperary, N.) | Howard, Hon. Geoffrey |
| Bentham, George Jackson | Esmonde, Sir Thomas (Wexford, N.) | Hudson, Walter |
| Bethell, Sir John Henry | Essex, Sir Richard Walter | Hughes, Spencer Leigh |
| Birrell, Rt. Hon. Augustine | Esslemont, George Birnie | Isaacs, Rt. Hon. Sir Rufus |
| Black, Arthur W. | Falconer, J. | John, Edward Thomas |
| Booth, Frederick Handel | Farrell, James Patrick | Jones, Rt. Hon. Sir D. Brynmor (Swansea) |
| Bowerman, C. W. | Fenwick, Rt. Hon. Charles | Jones, Edgar R. (Merthyr Tydvil) |
| Boyle, Daniel (Mayo, North) | Ferens, Rt. Hon. Thomas Robinson | Jones, Henry Haydn (Merioneth) |
| Brace, William | Ffrench, Peter | Jones, J. Towyn (Carmarthen, East) |
| Brady, Patrick Joseph | Field, William | Jones, Leif Straiten (Notts, Rushcliffe) |
| Brocklehurst. William B. | Fiennes, Hon. Eustace Edward | Jones, William (Carnarvonshire) |
| Bryce, John Annan | Fitzgibbon, John | Jones, William S. Glyn- (Stepney) |
| Burke, E. Haviland- | Flavin, Michael Joseph | Jowett, Frederick William |
| Burns, Rt. Hon. John | Furness, Stephen W. | Joyce, Michael |
| Burt, Rt. Hon. Thomas | George, Rt. Hon. D. Lloyd | Keating, Matthew |
| Buxton. Rt. Hon. S. C. (Poplar) | Gill, Alfred Henry | Kellaway. Frederick George |
| Byles, Sir William Pollard | Ginnell, Laurence | Kennedy, Vincent Paul |
| Carr-Gomm, H. W. | Gladstone, W. G. C. | Kilbride, Denis |
| Cawley, Sir Frederick (Prestwich) | Glanville, Harold James | King, J |
| Cawley, H. T. (Lancs., Heywood) | Goddard, Sir Daniel Ford | Lambert, Rt. Hon. G. (Devon, S. Molton) |
| Chapple, Dr. W. A. | Goldstone, Frank | Lambert, Richard (Wilts, Cricklade) |
| Churchill, Rt. Hon. Winston S. | Greenwood, Granville G. (Peterborough) | Lardner, James Carrige Rushe |
| Clancy, John Joseph | Grey, Rt. Hon. Sir Edward | Law, Hugh A. (Donegal, West) |
| Clough, William | Griffith, Ellis J. | Lawson, Sir W. (Cumb'rld, Cockerm'th) |
| Clynes, John R. | Guest, Hon. Major C. H. C. (Pembroke) | Leach, Charles |
| Collins, G. P. (Greenock) | Guest, Hon. Frederick E. (Dorset, E.) | Levy, Sir Maurice |
| Collins, Stephen (Lambeth) | Hackett, John | Lough, Rt. Hon. Thomas |
| Compton-Rickett, Rt. Hon. Sir J. | Hall, F. (Yorks, Normanton) | Low, Sir Frederick (Norwich) |
| Condon, Thomas Joseph | Hancock, John George | Lundon, Thomas |
| Cornwall, Sir Edwin A. | Harcourt, Rt. Hon. L. (Rossendale) | Lyell, Charles Henry |
| Cotton, William Francis | Harcourt, Robert V. (Montrose) | Lynch, A. A. |
| Craig. Herbert J. (Tynemouth) | Hardie, J. Keir | Macdonald, J. M. (Falkirk Burghs) |
| Crawshay - Williams, Eliot | Harmsworth, R. L. (Caithness-shire) | McGhee, Richard |
| Crooks, William | Harvey, A. G. C. (Rochdale) | Macnamara, Rt. Hon. Dr. T. J. |
| Crumley, Patrick | Harvey, T. E. (Leesd, West) | MacNeill, J. G. Swift (Donegal, South) |
| Macpherson, James Ian | O'Sullivan, Timothy | Simon, Rt. Hon. Sir John Allsebrook |
| MacVeagh, Jeremiah | Outhwaite, R. L. | Smith, Albert (Lancs., Clitheroe) |
| M'Callum, Sir John M. | Palmer, Godfrey Mark | Smith, H. B. Lees (Northampton) |
| M'Curdy, Charles Albert | Parker, James (Halifax) | Smyth, Thomas F. (Leitrim) |
| M'Kean, John | Pearce, Robert (Staffs, Leek) | Snowden, Philip |
| McKenna, Rt. Hon. Reginald | Pearce, William (Limehouse) | Soames, Arthur Wellesley |
| M'Laren, Hon. H. D. (Leics.) | Pease, Rt. Hon. Joseph A. (Rotherham) | Spicer, Rt. Hon. Sir Albert |
| M'Laren, Hon. F.W.S. (Lincs., Spalding) | Philipps, Col. Ivor (Southampton) | Stanley, Albert (Staffs, N.W.) |
| M'Micking, Major Gilbert | Phillips, John (Longford, S.) | Strauss, Edward A. (Southwark, West) |
| Manfield, Harry | Pirie, Duncan V. | Taylor, John W. (Durham) |
| Markham, Sir Arthur Basil | Pointer, Joseph | Taylor, Theodore C. (Radcliffe) |
| Marks, Sir George Croydon | Ponsonby, Arthur A. W. H. | Taylor, Thomas (Bolton) |
| Martin, Joseph | Price, C. E. (Edinburgh, Central) | Tennant, Harold John |
| Mason, David M. (Coventry) | Price, Sir Robert J. (Norfolk, E.) | Thomas, James Henry |
| Masterman. Rt. Hon. C. F. G. | Priestley, Sir W. E. B. (Bradford) | Thome, G. R. (Wolverhampton) |
| Meagher, Michael | Pringle, William M. R. | Trevelyan, Charles Philips |
| Meehan, Francis E. (Leitrim, N.) | Radlord, G. H. | Ure, Rt. Hon. Alexander |
| Menzies, Sir Walter | Raffan, Peter Wilson | Verney, Sir Harry |
| Middlebrook, William | Raphael, Sir Herbert Henry | Wadsworth, John |
| Millar, James Duncan | Rea, Rt. Hon. Russell (South Shields) | Walsh, Stephen (Lanes., Ince) |
| Molloy, Michael | Rea, Walter Russell (Scarborough) | Walters, Sir John Tudor |
| Molteno, Percy Alport | Reddy, M. | Walton. Sir Joseph |
| Mond, Sir Alfred M. | Redmond, John E. (Waterford) | Ward, John (Stoke-upon-Trent) |
| Money, L. G. Chiozza | Redmond, William (Clare, E.) | Ward, W. Dudley (Southampton) |
| Morgan, George Hay | Redmond, William Archer (Tyrone, E.) | Wardle, G. J. |
| Morrell, Philip | Rendall, Athelstan | Waring, Walter |
| Morison, Hector | Richards, Thomas | Wason, Rt. Hon. E. (Clackmannan) |
| Muldoon, John | Richardson, Albion (Peckham) | Wason. John Cathcart (Orkney) |
| Munro, Robert | Richardson, Thomas (Whitehaven) | Webb, H. |
| Munro-Ferguson, Rt. Hon. R. C. | Roberts, Charles H. (Lincoln) | White, J Dundas (Tradeston) |
| Murray, Captain Hon. A. C. | Roberts, G. H. (Norwich) | White, Patrick (Meath, North) |
| Nannetti, Joseph P. | Roberts, Sir J. H. (Denbighs) | Whitehouse, John Howard |
| Neilson, Francis | Robertson, Sir G. Scott (Bradford) | Whittaker, Rt. Hon. Sir Thomas |
| Nicholson, Sir Charles (Doncaster) | Robinson, Sidney | Whyte, Alexander F. |
| Nolan, Joseph | Roch, Walter F. (Pembroke) | Wiles, Thomas |
| Norman, Sir Henry | Roche, Augustine (Louth) | Wilkie, Alexander |
| Norton, Captain Cecil W. | Roche, John (Galway, E.) | Williams, J. (Glamorgan) |
| Nugent, Sir Walter Richard | Roe, Sir Thomas | Williams, Llewelyn (Carmarthen) |
| O'Brien, Patrick (Kilkenny) | Rose, Sir Charles Day | Williams, Penry (Middlesbrough) |
| O'Connor, John (Kildare) | Rowlands, James | Williamson, Sir A. |
| O'Connor, T. P. (Liverpool) | Rowntree, Arnold | Wilson, Hon. G. G. (Hull, W.) |
| O'Doherty, Philip | Runciman, Rt. Hon. W. | Wilson, Rt. Hon. J. W. (Worcs.) |
| O'Donnell, Thomas | Russell, Rt. Hon. Thomas W. | Wilson, W. T. (Westhoughton) |
| O'Dowd, John | Samuel, Rt. Hon. H. L. (Cleveland) | Wood, Rt. Hon. T. McKinnon (Glas.) |
| O'Grady, James | Samuel, J. (Stockton-on-Tees) | Young, Samuel (Cavan, East) |
| O'Kelly, Edward P. (Wicklow, W.) | Scanlan, Thomas | Young, William (Perth, East) |
| O'Kelly, James (Roscommon, N.) | Schwann, Rt. Hon. Sir Charles E. | Yoxall, Sir James Henry |
| O'Malley, William | Scott, A. MacCallum (Glas., Bridgeton) | |
| O'Neill, Dr. Charles (Armagh. S.) | Seely, Rt. Hon. Colonel J. E. B. | TELLERS FOR THE AYES—Mr. |
| O'Shaughnessy, P. J. | Sheehy, David | Illingworth and Mr. Gulland. |
| O'Shee, James John | Sherwell, Arthur James | |
| NOES. | ||
| Agg-Gardner, James Tynte | Burn, Colonel C. R. | Duke, Henry Edward |
| Aitken, Sir William Max | Butcher, John George | Eyres-Monsell, Bolton M. |
| Amery, L C. M. S. | Campbell, Captain Duncan F. (Ayr, N.) | Faber, George D. (Clapham) |
| Anson, Rt. Hon. Sir William R. | Campbell, Rt. Hon. J. (Dublin Univ.) | Falle, Bertram Godfray |
| Ashley, W. W. | Campion, W. R. | Fell, Arthur |
| Astor, Waldorf | Carlile, Sir Edward Hildred | Fetherstonhaugh, Godfrey |
| Baird, John Lawrence | Carson, Rt. Hon. Sir Edward H. | Fisher, Rt. Hon. W. Hayes |
| Baker, Sir Randolf L. (Dorset, N.) | Cassel, Felix | Flannery, Sir J. Fortescue |
| Balcarres, Lord | Castlereagh, Viscount | Fletcher, John Samuel |
| Baldwin, Stanley | Cator, John | Forster, Henry William |
| Banbury, Sir Frederick George | Cave, George | Gardner, Ernest |
| Baring, Maj. Hon. Guy V. (Winchester) | Cecil, Evelyn (Aston Manor) | Gastrell, Major W. Houghton |
| Bamston, Harry | Cecil, Lord Hugh (Oxford University) | Gibbs, George Abraham |
| Barrie, H. T. | Cecil, Lord R. (Herts, Hitchin) | Gilmour, Captain J. |
| Bathurst, Charles (Wilts, Wilton) | Chaloner, Colonel R. G. W. | Glazebrook, Captain Philip K. |
| Beach, Hon. Michael Hugh Hicks | Chamberlain, Rt. Hon. J. A. (Worc'r.) | Gordon, John (Londonderry, South) |
| Beckett, Hon. Gervase | Chambers, James | Gordon, Hon. John Edward (Brighton) |
| Benn, Arthur Shirley (Plymouth) | Coates, Major Sir Edward Feetham | Goulding, Edward Alfred |
| Bentinck, Lord H. Cavendish- | Cooper, Richard Ashmole | Grant, James Augustus |
| Bigland, Alfred | Cory, Sir Clifford John | Guinness, Hon. Rupert (Essex. S.E.) |
| Bird, Alfred | Courthope, George Loyd | Guinness, Hon. W.E. (Bury S. Edmunds) |
| Blair, Reginald | Craig, Captain James (Down, E.) | Gwynne, R. S. (Sussex, Eastbourne) |
| Boles, Lieut.-Col. Dennis Fortescue | Craig, Norman (Kent, Thanet) | Haddock George Bahr |
| Boscawen, Sir Arthur S. T. Griffith- | Craik, Sir Henry | Hall, Fred (Dulwich) |
| Boyle, William (Norfolk, Mid) | Crichton-Stuart, Lord Ninlan | Hall, Marshall (E. Toxteth) |
| Boyton, James | Dalrymple, Viscount | Hardy, Rt. Hon. Laurence |
| Brassey. H. Leonard Campbell | Dalziel, Davison (Brixton) | Harris, Henry Percy |
| Bridgeman, William Clive | Denniss, E. R. B. | Harrison-Broadley, H. B. |
| Bull, Sir William James | Doughty, Sir George | Henderson, Major H. (Berks, Abingdon) |
| Burdett-Coutts, William | Du Cros, Arthur Philip | Herbert, Hon. A. (Somerset, S.) |
| Hewins, William Albert Samuel | Malcolm, Ian | Samuel, Sir Harry (Norwood) |
| Hickman, Colonel Thomas E. | Mason, James F. (Windsor) | Sanders, Robert Arthur |
| Hill, Sir Clement L. | Meysey-Thompson, E. | Sandys, G. J. |
| Hills, John Waller | Middlemore, John Throgmorton | Smith, Harold (Warrington) |
| Hill-Wood, Samuel | Mildmay, Francis Bingham | Spear, Sir John Ward |
| Hope, Harry (Bute) | Mills, Hon. Charles Thomas | Stanier, Beville |
| Hope, James Fitzalan (Sheffield) | Moore, William | Stanley, Hon. Arthur (Ormskirk) |
| Hope, Major J. A. (Midlothian) | Morrison-Bell E. F. (Ashburton) | Stanley, Hon. G. F. (Preston) |
| Horne, Edgar (Surrey, Guildford) | Morrison-Bell. Major A. C. (Honlton) | Starkey, John Ralph |
| Horner, Andrew Long | Mount, William Arthur | Staveley-Hill, Henry |
| Houston, Robert Paterson | Newman, John R. P. | Steel-Maitland, A. D. |
| Hunter, Sir Charles Redk. | Newton, Harry Kottingham | Stewart, Gershom |
| Ingleby, Holcombe | Nicholson, William G. (Petersfield) | Strauss, Arthur (Paddington, North) |
| Jessel, Captain Herbert M. | O'Neill, Hon. A. E. B. (Antrim, Mid) | Sykes, Alan John (Ches., Knutsford) |
| Kerr-Smiley, Peter Kerr | Orde-Powlett, Hon. W. G. A. | Sykes, Mark (Hull, Central) |
| Kerry, Earl of | Parker, Sir Gilbert (Gravesend) | Talbot, Lord Edmund |
| Kimber, Sir Henry | Parkes, Ebenezer | Terrell, George (Wilts, N.W.) |
| Kinloch-Cooke, Sir Clement | Pease, Herbert Pike (Darlington) | Thomson, W. Mitchell- (Down, N.) |
| Knight, Captain Eric Ayshford | Peel, Capt. R. F. | Touche, George Alexander |
| Larmor, Sir J. | Peto, Basil Edward | Tryon, Captain George Clement |
| Law, Rt. Hon. A. Bonar (Bootle) | Pollock, Ernest Murray | Walrond, Hon. Lionel |
| Lawson, Hon. H. (T. H'mts., Mile End) | Pryce-Jones, Colonel E. | Wheler, Granville C. H. |
| Lewisham, Viscount | Randies, Sir John S. | Willoughby, Major Hon. Claud |
| Lloyd, George Ambrose | Rawlinson, John Frederick Peel | Wills, Sir Gilbert |
| Locker-Lampson, O. (Ramsey) | Rees, Sir J. D. | Wilson, A. Stanley (Yorks, E.R.) |
| Lockwood, Rt. Hon. Lt.-Col. A. R. | Remnant, James Faruharson | Worthington-Evans, L. |
| Lonsdale, Sir John Brownlee | Roberts, S. (Sheffield, Ecclesall) | Wortley, Rt. Hon. C. B. Stuart- |
| Lowe, Sir F. W. (Edgbaston) | Rolleston, Sir John | Yate. Col. C. E. |
| Lyttelton, Rt. Hon. A. (S. Geo., Han. S.) | Royds. Edmund | Younger, Sir George |
| MacCaw, Wm. J. MacGeagh | Rutherford, John (Lancs., Darwen) | |
| Mackinder, Halford J. | Rutherford, Watson (L'pool, W. Derby) | TELLERS FOR THE NOES—Colonel |
| M'Neil, Ronald (Kent, St. Augustine's) | Salter, Arthur Cravell | Rawson and Mr. M. Barlow. |