(2) A drawback is to be allowed on any such articles sent from the one country into the other equal to the drawback which would be allowed upon the exportation of the articles from the country from which they are sent. (z)

As to excise the following provision is made by the Act:

Where an excise duty is levied in one country but not in the other, or is levied in both but at a higher rate in the one than in the other, duty is to be charged and drawback allowed in respect of articles produced, prepared, or manufactured in either country as follows:

(1) A customs duty equal to the amount of the excise duty levied on similar articles in the country into which they are brought is to be charged on such articles brought into one country from the other as if they were articles imported from abroad; or, if there is no such excise duty in the country from which they are sent, a duty equal to the drawback allowed on the exportation of similar articles manufactured or prepared in the country into which the article is brought; or, if there is no such drawback, a duty equal to the customs duty payable on the importation of a similar article into the country into which the article is brought. (a)

(2) A drawback is to be allowed on such articles sent from one country into the other equal to the amount of the excise duty levied in the country from which they are sent in cases where a drawback would be allowed on the exportation of the articles from that country; or, if no excise duty is levied

the case of articles produced abroad but manufactured or prepared in the country from which they are sent, the customs duty charged is to be (if the drawback which would be allowed on the exportation of similar articles from the country into which they are brought is less than the duty payable on importation) a duty equal to the drawback: and if the duty is payable in respect of any such articles on delivery from bond after manufacture or preparation in bond, the duty is to be equal to that which would have been paid under similar circumstances in respect of the same article in the country into which it is brought. Ib. (z) Ib. s. 16 (2) (b).

(a) Ib. s. 16 (3) (a). For the purpose of this and the following provision the excise duty on a licence to a manufacturer, the amount of which varies directly or indirectly according to the amount of the article manufactured, is to be treated as an excise duty on the article manufactured. Ib. (b).

in the country into which they are sent, a drawback equal to that allowed on exportation. (b)

These provisions as to customs and excise are not to affect any enactment under which articles deposited in a bonded warehouse without payment of duty may be transferred from one country to the other. (c)

Revision of Financial Arrangements.-If it appears to the Joint Exchequer Board that the Irish revenue (d) during any three successive years after the passing of the Act exceeded in each year the total cost of Irish services, and any services reserved for the time being, the Board is to present a report to that effect to the Treasury and the Lord Lieutenant, who are to cause a copy of the same to be laid before the Imperial and Irish Parliaments respectively (e).

The presentation of such a report is to be taken as a ground for revision by the Imperial Parliament of the financial provisions of the Act, with a view to securing a proper contribution from Irish revenues to the common expenditure of the United Kingdom, and extending the powers of the Irish Government as to the imposition and collection of taxes. (f)

For the purpose of the financial revision there are to be summoned to the Imperial House of Commons such number of members of the Irish House of Commons as will make the representation of Ireland in the former House equivalent to that of Great Britain on the basis of population, and for the purposes of the revision the Irish members so summoned

(b) 4 & 5 Geo. V. c 90, s. 16 (3) (b). The proceeds of any customs duty charged in Ireland under these provisions are (to the extent to which they exceed the proceeds of the customs or excise duty which would have been chargeable in Great Britain) to be deemed to be the proceeds of a customs duty or excise duty levied as an Irish tax, according as the duty is charged in respect of a difference of customs duty or excise duty respectively; as to the balance they are to be deemed to be the proceeds of an Imperial tax. Ib. s. 16 (4).

(c) Ib. s. 16 (5).

(d) As made up of the following items: (1) the aggregate of the total proceeds of Imperial taxes in Ireland as determined by the Board; (2) the total proceeds of Irish taxes and any other money available in the year for the payment of Irish services, as so determined; (3) any share in any miscellaneous revenue of the United Kingdom to which the Board considers Ireland to be entitled.

(e) Ib. s. 26 (1).

(f) Ib. s. 26 (2).

are to be deemed members of the Imperial House of Commons. (g)

Provisions for summoning and selecting the Irish members for the revision may be made by the Crown by Order in Council. (h)

An Order in Council made under this power must be laid before the Imperial House of Commons within forty days after it is made if the House is then sitting, or if not, within forty days after the commencement of the then next ensuing session. (i)

The Judiciary. Tenure of Office and Salaries.-Existing judges of the Supreme and County Courts in Ireland (as also all existing Irish o ficers serving in an established capacity in the civil service of the Crown and receiving salaries charged on the Imperial Consolidated Fund) are to hold office subject to the same conditions in all respects as to removal from office, salaries, pensions, etc., duties (or such duties as His Majesty may declare to be analogous), and rights and privileges as before the passing of the Act. (j)

Judges of the Supreme or other superior courts, of the County Court or other court with a like jurisdiction, in Ireland, appointed after the commencement of the Act are to hold office by the same tenure as before the passing of the Act,

(g) 4 & 5 Geo. V. c. 90, s. 26 (3).

(h) Ib. s. 26 (4). Such provisions are to have the same effect as if enacted in the Act.

(i) Ib. If an address is presented to the Crown by the House of Commons within twenty-one days on which the House has sat, next after Order is laid before it praying that the Order be annulled, His Majesty may by order annul the same, and it is forthwith to become void, without prejudice to the validity of proceedings taken in the meantime under the order.

(j) Ib. s. 32. The salaries and pensions are to continue to be paid out of the Imperial Consolidated Fund and are to be made good by means of deductions from the transferred sum under Treasury regulations. Ib. The above provision (except as to payment of salaries out of the Consolidated Fund, which is to be payment out of money so provided in the case of officers whose salary is payable out of money provided by the Imperial Parliament, and in the case of other officers is not to have effect) is to apply to existing officers not receiving salaries charged on the Consolidated Fund, but who are removable only for misconduct or incapacity, including officers removable under the Supreme Court of Judicature (Ireland) Act, 1877, s. 73. (Ib. sub-s. (3).) Provision is also made by sub-s. (2) enabling His Majesty to grant pensions to judges or officers retiring before completion of their term of service.

except that they are to be removable only on an address to the Crown from both Houses of the Irish Parliament. Whilst holding office their salaries or right to pension is not to be altered without their consent. (k)

Pensions granted to Irish judges and certain other officers (7) payable on the day when the Act comes into force (m), are to be paid out of the Imperial Consolidated Fund or moneys provided by the Imperial Parliament according as they were previously paid, and are to be made good by deductions from the transferred sum under Treasury regulations. (n)

The Judiciary. Irish Appeals.-Appeal is to lie from the courts in Ireland to the Judicial Committee of the Privy Council, instead of as hitherto to the House of Lords, and enactments relating to appeals to the Privy Council are to apply accordingly. Such appeals are to be heard by not less than four Lords of Appeal within the meaning of the Appellate Jurisdiction Act, 1876, and at least one member who is or has been a judge of the Supreme Court in Ireland. (0)

Appeals from the Court of Appeal in any proceedings taken by way of certiorari, mandamus, quo warranto, or prohibition are to lie to the Privy Council instead of to the House of Lords. But nothing in the Act is to affect the jurisdiction of the House of Lords to determine claims to Irish peerages. (p)

The Judiciary. Constitutional Questions and Validity of Irish Laws. Provision is made by the Act for the settlement of questions affecting constitutional matters or the validity of Irish laws by the Judicial Committee of the Privy Council, either on reference to that body by the Crown, or

(k) 4 & 5 Geo. V. c. 90, s. 27.

(1) The officers specified are: judges of the Supreme Court or of any court consolidated into that court, or of the county court, Irish officers in an established capacity in the civil service of the Crown, and officers or constables of the Dublin Metropolitan Police or Royal Irish Constabulary.

(m) Or in the case of the Royal Irish Constabulary, at the date of transfer.

(n) Government of Ireland Act, 1914, s. 35 (1).

(0) Ib. s. 28 (1) (2). A rota of privy councillors for hearing such appeals is to be made annually by His Majesty in Council, and a casual vacancy occurring during the year may be filled by Order in Council. Ib. (3).

(p) Ib. s. 28 (4) (5).

representatives of the Crown, or directly by way of appeal, as follows:

(1) In certain cases (q) if the Crown so directs on the representation of the Lord Lieutenant, Secretary of State, or Joint Exchequer Board, questions affecting certain constitutional matters, or the validity of Irish Acts or bills, may be referred for decision to the Judicial Committee of the Privy Council constituted as on the hearing of Irish appeals. Upon the hearing of such a question the Judicial Committee may allow persons who seem to be interested to appear as parties, and the decision is to be given as on an appeal, the nature of the report or recommendation being stated in open court. (r)

(2) Any person may petition the Crown to refer a decision of the Joint Exchequer Board to the Judicial Committee of the Privy Council, (i) on the question whether a tax is an independent tax not substantially the same in character as an Imperial tax, (ii) with respect to any question of law. The petition must be presented within six months of the date of publication of the decision, and if so referred to the Judicial Committee by the Crown, the question is to be heard and determined by that body constituted as if hearing an appeal from an Irish court. (s)

The like provision is made in such cases of reference as to the appearance of interested persons as parties, and the stating of the report or recommendation of the Committee in open court, as in the cases mentioned above referred by the Lord Lieutenant, Secretary of State, or Joint Exchequer Board. (t)

(q) This provision applies if it appears to the Lord Lieutenant or a Secretary of State expedient in the public interest to determine whether the provisions of any Irish Act or bill is beyond the powers of the Irish Parliament, or whether any service is an Irish service within the meaning of the Act; or if the Joint Exchequer Board, or any two members of the Board, desire to obtain a decision as to the interpretation of the Act on any point arising in the execution of their duties, or other question of law in connection therewith.

(r) 4 & 5 Geo. V. c. 90, s. 29. The Act is not to prejudice any other power of His Majesty in Council to refer to the Judicial Committee, or any person's right to petition the Crown for such reference.

(8) b. s. 30 (3). In case (i) above the determination of the Committee is to have effect as if it were the decision of the Joint Exchequer Board, in case (ii) if the Committee determines that the point of law was erroneously determined by the Board, they are so to report to the Crown, and the Board are to reconsider their decision having regard to the determination of the Committee. (Ib.)

(t) Ib. As to the provision see the text above.

C.L.E.

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