part of the same. (d) And, without prejudice to this general limitation, the Irish Parliament may not legislate in respect of the following matters :

(3) The Crown, the succession to the Crown, or a regency, the property of the Crown (including foreshore), or the Lord Lieutenant, except as respects the exercise of his executive power in relation to Irish services. (e)

(4) The making of peace or war, or matters arising from a state of war; or the regulation of the conduct of any of His Majesty's subjects during the existence of hostilities between foreign states with which His Majesty is at peace in relation to such hostilities. (ƒ)

(5) The navy, the army, the territorial force, or any other naval or military force, or the defence of the realm, or any other naval or military matter. (g)

(6) Treaties, or any relations with foreign states, or with other parts of His Majesty's dominions, or matters involving the contravention of treaties or agreements with foreign states or any part of His Majesty's dominions, or offences connected with any such treaties or relations, or procedure connected with the extradition of criminals under any treaty, or the return of fugitive offenders from or to any part of His Majesty's dominions. (h)

(7) Dignities or titles of honour. (i)

(8) Treason, treason-felony, alienage, naturalisation, aliens as such, or domicile. (j)

(9) Trade with any place out of Ireland (except so far as affected by the exercise of the powers of taxation given to the Irish Parliament, or by the regulation of importation for the sole purpose of preventing contagious disease, or by steps taken by means of inquiries or agencies out of Ireland for the improvement of Irish trade or for the protection of Irish traders from fraud). The granting of bounties on the export of goods: quarantine: navigation, including merchant shipping (except as respects inland waters, the regulation of harbours, and local health regulations). (k)

(10) Postal services and the rates of charge for the same

(except postal communication between places in Ireland, or postal services executed completely in Ireland), and designs for stamps either postal or revenue. (1)

(11) Lighthouses, buoys, or beacons, except so far as they can consistently with any Act of the United Kingdom be constructed or maintained by a local harbour authority. (m)

(12) Coinage, legal tender, or any change in the standard of weights and measures. (n)

(13) Trade marks, designs, merchandise marks, copyright, and patent rights. (0)

(14) Any of the following matters termed "reserved matters" in the Act. But as to these the limitation on the powers of the Irish Parliament is to cease if the corresponding reserved service is transferred to the Irish Government under the Act. (p)

(a) The general subject matter of the Acts relating to Land Purchase in Ireland; the Old Age Pensions Acts, 1908 and 1911; the National Insurance Act, 1911; and the Labour Exchanges Act, 1909.

(b) The collection of taxes.

(c) The Royal Irish Constabulary, and the management and control of the same.

(d) Post Office, and Trustee Savings Banks, and Friendly

Societies.

(e) Public loans made in Ireland before the passing of the Act.

(15) The Irish Parliament may not make a law so as to directly or indirectly establish or endow any religion, or prohibit or restrict the free exercise of the same; or give a preference, privilege, or advantage, or impose any disability or disadvantage, on account of religious belief or religious or ecclesiastical status; or make any religious belief or ceremony a condition of the validity of any marriage; or affect prejudicially the right of any child to attend a school receiving public money without attending the religious instruction

(1) 4 & 5 Geo. V. c. 90, s. 2 (8).

(m) Ib. s. 2 (9).

(n) Ib. s. 2 (10).

(0) Ib. s. 2 (11).

(p) Ib. s. 2 (12). As to the transfer of reserved services see ante, p. 414.

at that school; or alter the constitution of any religious body (except where the alteration is approved by the governing body of the same); or divert the fabric of cathedral churches from any religious denomination, or any other property except (in the latter case) for the purpose of roads, railways, lighting, water, or drainage or other works of public utility upon payment of compensation. (q)

Irish Money Bills.—The following provisions are made by the Act as to the origination and passing of Irish money bills:

(1) Bills appropriating revenue or money, or imposing taxation must originate only in the Irish House of Commons; and the latter may not adopt or pass any vote, resolution, address, or bill for the appropriation for any purpose of any part of the public revenue of Ireland or of any tax, except in pursuance of a recommendation from the Lord Lieutenant in the session in which the vote, resolution, address, or bill is proposed. (r)

(2) The Irish Senate may not reject any Bill which deals only with the imposition of taxation or appropriation of revenue or money for the services of the Irish Government, and may not amend any Bill so far as the Bill imposes taxation or appropriates revenue or money for the services of the Irish Government, and the Irish Senate may not amend any Bill so as to increase any proposed charges or burden on the people. (s)

(3) Any Bill which appropriates revenue or money for the ordinary annual services of the Irish Government is to deal only with that appropriation.

Powers of the Irish Parliament as to Taxation.-Subject to certain limitations, the Irish Parliament is to have power to vary any Imperial tax, so far as respects the levy of that tax in Ireland, either by way of addition, reduction, or discontinuance. Also to impose in Ireland any independent

(q) 4 & 5 Geo. V. c. 90, s. 3.

(r) Ib. s. 10 (1) (2). A bill imposing or appropriating fines only, or other pecuniary penalties, or for the payment or appropriation of fees for licences or fees for services under the bill, is not to be taken to be a bill appropriating revenue or money or imposing taxation under sub.-s. (1).

(8) Ib. s. 10. This provision is to apply to the failure in any session to pass a Money Bill which has been sent up to the Irish Senate at least one month before the end of the session as it applies to the actual rejection of such a Bill.

tax, provided such tax is not, in the opinion of the Joint Exchequer Board, (t) substantially the same as an Imperial tax. (u) These powers are, however, subject to the following limitations.

(a) The Irish Parliament is not to have power to impose or charge a Customs duty, whether an import or an export duty, on any article unless that article is for the time being liable to a Customs duty of a like character levied as an Imperial tax, and is not to have power to vary, except by way of addition, any Customs duty levied as an Imperial tax, or any Excise duty so levied where there is a corresponding Customs duty.

(b) The benefit to accrue to the Irish Exchequer from any 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, or to any death duty so levied, is to be limited as in the Act provided. (x)

(c) The power of the Irish Parliament to vary an Imperial tax, so far as income tax (not including super-tax) is concerned, is only to be exercised so as to alter the conditions under which any exemption, abatement, or relief from the tax may be granted to persons resident in Ireland without varying the rate of the tax. And, so far as any Customs duty or any death duty is concerned, is only to be exercised so as to vary the rate of the duty without otherwise altering the provisions with respect to the duty, or discriminating in that variation between persons, articles, or property, and where the duty is one of two or more correlated duties, or is a duty

(t) As to this body see post, p. 429.

(u) Government of Ireland Act, 1914, s. 15 (1). 'Imperial tax means any tax charged in Ireland for the time being under the authority of the Parliament of the United Kingdom, and includes a tax discontinued under the above power but which would have been chargeable but for the discontinuance. "Irish tax means tax charged by the Irish Parliament by way of addition to an Imperial tax, or as an independent tax.

(x) Ib. s. 15 (1) (a) (b). As to the limitation of the benefit see post, p. 431.

levied at a varying rate, is not to be exercised without varying proportionately all the correlated duties or all the rates of duty.

(d) The Irish Parliament is not to so vary a death duty as to impose the duty on the personal property (not being a leaseholder's or tenant's interest in land) of any person domiciled in Great Britain. (e) The power of the Irish Parliament to vary an Imperial tax is not to be exercised with respect to the stamp duties mentioned in the Second Schedule to the Act. (y)

(f) The Irish Parliament is not, in the exercise of their powers of taxation under the above provision, to make any variation of Customs or Excise duties the effect of which will be, in the opinion of the Joint Exchequer Board, to cause the Customs duty on an article of a class produced, prepared, or manufactured in Ireland, to exceed the Excise duty by more than an amount reasonably sufficient to cover any expenses due to revenue restrictions; or any variation of Customs or Excise drawbacks or allowances which would cause the amount of drawback or allowance payable in respect of any article to be more than reasonably sufficient, in the opinion of the Joint Exchequer Board, to cover the duty paid thereon, and any expenses due to revenue restrictions. (2) Disagreements between the Senate and House of Commons.If the Irish Senate rejects or fails to pass any public bill which is passed and sent up to them by the Irish House of Commons at least one month before the end of the session, or if the Senate

(y) 4 & 5 Geo. V. c. 90, s. 15 (1) (c) (d) (e). Duties on the following instruments are mentioned in the Schedule:-Marketable securities: Share warrants and stock certificates to bearer (including instruments to bearer on which duty is charged by virtue of sub.-s. (2) of s. 4 or s. 5 or s. 6 of the Finance Act, 1899). Transfers of stocks, shares and marketable securities (including composition for duty on any such transfers). Bills of Exchange and promissory notes. Contract notes. Letters of allotment, letters of renunciation, and scrip certificates. Statements as to amount of capital of corporations or companies with limited liability, and as to amount of capital contributed by limited partner. Statements as to amount proposed to be secured by issue of loan capital. Mortgages to secure debenture stock. Policies of insurance.

(z) Ib. s. 15 (1) (ƒ).