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(6) Whereby any existing corporation incorporated by Royal Charter or by any local or general Act of Parliament (not being a corporation raising for public purposes taxes, rates, cess, dues, or tolls, or administering funds so raised) may, unless it consents, or the leave of Her Majesty is first obtained on address from the two Houses of the Irish Legislature, be deprived of its rights, privileges, or property without due process of law; or
(7) Whereby any inhabitant of the United Kingdom may be deprived of equal rights as respects public sea fisheries.
Any law made in contravention of this section shall be void.
_Executive Authority_
5.--(1) The executive power in Ireland shall continue vested in Her Majesty the Queen, and the Lord Lieutenant, on behalf of Her Majesty, shall exercise any prerogatives or other executive power of the Queen the exercise of which may be delegated to him by Her Majesty, and shall, in Her Majesty's name, summon, prorogue, and dissolve the Irish Legislature. (2) There shall be an Executive Committee of the Privy Council of Ireland to aid and advise in the government of Ireland, being of such numbers, and comprising persons holding such offices, as Her Majesty may think fit, or as may be directed by Irish Act. (3) The Lord Lieutenant shall, on the advice of the said Executive Committee, give or withhold the a.s.sent of Her Majesty to Bills pa.s.sed by the two Houses of the Irish Legislature, subject nevertheless to any instructions given by Her Majesty in respect of any such Bill.
_Const.i.tution of Legislature_
6.--(1) The Irish Legislative Council shall consist of _forty-eight_ councillors. (2) Each of the const.i.tuencies mentioned in the First Schedule to this Act shall return the number of councillors named opposite thereto in the schedule. (3) Every man shall be ent.i.tled to be registered as an elector, and when registered to vote at an election, of a councillor for a const.i.tuency, who owns or occupies any land or tenement in the const.i.tuency of a rateable value of more than _twenty_ pounds, subject to the like conditions as a man is ent.i.tled at the pa.s.sing of this Act to be registered and vote as a parliamentary elector in respect of an ownership qualification or of the qualification specified in section five of the Representation of the People Act, 1884, as the case may be: Provided that a man shall not be ent.i.tled to be registered, nor if registered to vote, at an election of a councillor in more than one const.i.tuency in the same year. (4) The term of office of every councillor shall be _eight_ years, and shall not be affected by a dissolution; and one _half_ of the councillors shall retire in every _fourth_ year, and their seats shall be filled by a new election.
7.--(1) The Irish Legislative a.s.sembly shall consist of _one hundred and three_ members, returned by the existing parliamentary const.i.tuencies in Ireland, or the existing divisions thereof, and elected by the parliamentary electors for the time being in those const.i.tuencies or divisions. (2) The Irish Legislative a.s.sembly when summoned may, unless sooner dissolved, have continuance _for five_ years from the day on which the summons directs it to meet and no longer. (3) After _six_ years from the pa.s.sing of this Act, the Irish Legislature may alter the qualification of the electors, and the const.i.tuencies, and the distribution of the members among the const.i.tuencies, provided that in such distribution due regard is had to the population of the const.i.tuencies.
8. If a Bill or any provision of a Bill adopted by the Legislative a.s.sembly is lost by the disagreement of the Legislative Council, and after a dissolution, or the period of _two years_ from such disagreement, such Bill, or a Bill for enacting the said provision, is again adopted by the Legislative a.s.sembly and fails within three months afterwards to be adopted by the Legislative Council, the same shall forthwith be submitted to the members of the two Houses deliberating and voting together thereon, and shall be adopted or rejected according to the decision of the majority of those members present and voting on the question.
_Irish Representation in House of Commons_
9. Unless and until Parliament otherwise determines, the following provisions shall have effect--
(1) After _the appointed day_ each of the const.i.tuencies named in the Second Schedule to this Act shall return to serve in Parliament the number of members named opposite thereto in that schedule, and no more, and Dublin University shall cease to return any member.
(2) The existing divisions of the const.i.tuencies shall, save as provided in that schedule, be abolished.
(3) An Irish representative peer in the House of Lords and a member of the House of Commons for an Irish const.i.tuency shall not be ent.i.tled to deliberate or vote on--
(_a_) any Bill or motion in relation thereto, the operation of which Bill or motion is confined to Great Britain or some part thereof; or
(_b_) any motion or resolution relating solely to some tax not raised or to be raised in Ireland; or
(_c_) any vote or appropriation of money made exclusively for some service not mentioned in the Third Schedule to this Act; or
(_d_) any motion or resolution exclusively affecting Great Britain or some part thereof or some local authority or some person or thing therein; or
(_e_) any motion or resolution, incidental to any such motion or resolution as either is last mentioned, or relates solely to some tax not raised or to be raised in Ireland, or incidental to any such vote or appropriation of money as aforesaid.
(4) Compliance with the provisions of this section shall not be questioned otherwise than in each House in manner provided by the House.
(5) The election laws and the laws relating to the qualification of parliamentary electors shall not, so far as they relate to parliamentary elections, be altered by the Irish Legislature, but this enactment shall not prevent the Irish Legislature from dealing with any officers concerned with the issue of writs of election, and if any officers are so dealt with, it shall be lawful for Her Majesty by Order in Council to arrange for the issue of such writs, and the writs issued in pursuance of such Order shall be of the same effect as if issued in manner heretofore accustomed.
_Finance_
10.--(1) _On and after the appointed day_ there shall be an Irish Exchequer and Consolidated Fund separate from those of the United Kingdom. (2) The duties of customs and excise and the duties on postage shall be imposed by Act of Parliament, but subject to the provisions of this Act the Irish Legislature may, in order to provide for the public service of Ireland, impose any other taxes. (3) Save as in this Act mentioned, all matters relating to the taxes in Ireland and the collection and management thereof shall be regulated by Irish Act, and the same shall be collected and managed by the Irish Government and form part of the public revenues of Ireland: Provided that--
(_a_) the duties of customs shall be regulated, collected, managed, and paid into the Exchequer of the United Kingdom as heretofore; and
(_b_) all prohibitions in connection with the duties of excise, and so far as regards articles sent out of Ireland, all matters relating to those duties, shall be regulated by Act of Parliament; and
(_c_) the excise duties on articles consumed in Great Britain shall be paid in Great Britain or to an officer of the Government of the United Kingdom.
(4) Save as in this Act mentioned, all the public revenues of Ireland shall be paid into the Irish Exchequer and form a Consolidated Fund, and be appropriated to the public service of Ireland by Irish Act. (5) If the duties of excise are increased above the rates in force on _the first day of March one thousand eight hundred and ninety-three_, the net proceeds in Ireland of the duties in excess of the said rates shall be paid from the Irish Exchequer to the Exchequer of the United Kingdom.
(6) _If the duties of excise are reduced below the rates in force on the said day, and the net proceeds of such duties in Ireland are in consequence less than the net proceeds of the duties before the reduction, a sum equal to the deficiency shall, unless it is otherwise agreed between the Treasury and the Irish Government, be paid from the Exchequer of the United Kingdom to the Irish Exchequer_.
11.--(1) The hereditary revenues of the Crown in Ireland which are managed by the Commissioners of Woods shall continue during the life of Her present Majesty to be managed and collected by those Commissioners, and the net amount payable by them to the Exchequer on account of those revenues, after deducting all expenses (but including an allowance for interest on such proceeds of the sale of those revenues as have not been re-invested in Ireland), shall be paid into the Treasury Account (Ireland) hereinafter mentioned, for the benefit of the Irish Exchequer.
(2) A person shall not be required to pay income tax in Great Britain in respect of property situate or business carried on in Ireland, and a person shall not be required to pay income tax in Ireland in respect of property situate or business carried on in Great Britain. (3) _For the purpose of giving to Ireland the benefit of the difference between the income tax collected in Great Britain from British, Colonial, and foreign securities held by residents in Ireland, and the income tax collected in Ireland from Irish securities held by residents in Great Britain, there shall be made to Ireland out of the income tax collected in Great Britain, an allowance of such amount as may be from time to time determined by the Treasury, in accordance with a minute of the Treasury laid before Parliament before the appointed day, and such allowance shall be paid into the Treasury Account (Ireland) for the benefit of the Irish Exchequer_. (4) Provided that the provisions of this section with respect to income tax shall not apply to any excess of the rate of income tax in Great Britain above the rate in Ireland or of the rate of income tax in Ireland above the rate in Great Britain.
12.--(1) The duties of customs contributed by Ireland and, save as provided by this Act, that portion of any public revenue of the United Kingdom to which Ireland may claim to be ent.i.tled, whether specified in the Third Schedule to this Act or not, shall be carried to the Consolidated Fund of the United Kingdom, as the contribution of Ireland to Imperial liabilities and expenditure as defined in that Schedule. (2) The civil charges of the Government in Ireland shall, subject as in this Act mentioned, be borne after the appointed day by Ireland. (3) After _fifteen_ years from the pa.s.sing of this Act the arrangements made by this Act for the contribution of Ireland to Imperial liabilities and expenditure, and otherwise for the financial relations between the United Kingdom and Ireland, may be revised in pursuance of an address to Her Majesty from the House of Commons, or from the Irish Legislative a.s.sembly.
13.--(1) There shall be established under the direction of the Treasury an account (in this Act referred to as the Treasury Account (Ireland)).
(2) There shall be paid into such account all sums payable from the Irish Exchequer to the Exchequer of the United Kingdom, or from the latter to the former Exchequer, and all sums directed to be paid into the account for the benefit of either of the said Exchequers. (3) All sums which are payable from either of the said Exchequers to the other of them, or being payable out of one of the said Exchequers are repayable by the other Exchequer, shall in the first instance be payable out of the said account so far as the money standing on the account is sufficient; and for the purpose of meeting such sums, the Treasury out of the customs revenue collected in Ireland, and the Irish Government out of any of the public revenues in Ireland, may direct money to be paid to the Treasury Account (Ireland) instead of into the Exchequer.
(4) Any surplus standing on the account to the credit of either Exchequer, and not required for meeting payments, shall at convenient times be paid into that Exchequer, and where any sum so payable into the Exchequer of the United Kingdom is required by law to be forthwith paid to the National Debt Commissioners, that sum may be paid to those Commissioners without being paid into the Exchequer. (5) All sums payable by virtue of this Act out of the Consolidated Fund of the United Kingdom or of Ireland shall be payable from the Exchequer of the United Kingdom or Ireland, as the case may be, within the meaning of this Act, and all sums by this Act made payable from the Exchequer of the United Kingdom shall, if not otherwise paid, be charged on and paid out of the Consolidated Fund of the United Kingdom.
14.--(1) There shall be charged on the Irish Consolidated Fund in favour of the Exchequer of the United Kingdom as a first charge on that fund all sums which--
(_a_) are payable to that Exchequer from the Irish Exchequer; or (_b_) are required to repay to the Exchequer of the United Kingdom sums issued to meet the dividends or sinking fund on guaranteed land stock under the Purchase of Land (Ireland) Act, 1891, or (_c_) otherwise have been or are required to be paid out of the Exchequer of the United Kingdom in consequence of the non-payment thereof out of the Exchequer of Ireland or otherwise by the Irish Government.
(2) If at any time the Controller and Auditor-General of the United Kingdom is satisfied that any such charge is due, he shall certify the amount of it, and the Treasury shall send such certificate to the Lord Lieutenant, who shall thereupon by order, without any counter-signature, direct the payment of the amount from the Irish Exchequer to the Exchequer of the United Kingdom, and such order shall be duly obeyed by all persons, and until the amount is wholly paid no other payment shall be made out of the Irish Exchequer for any purpose whatever.
(3) There shall be charged on the Irish Consolidated Fund next after the foregoing charge:
(_a_) all sums, for dividends or sinking fund on guaranteed land stock under the Purchase of Land (Ireland) Act, 1891, which the Land Purchase Account and the Guarantee Fund under that Act are insufficient to pay; (_b_) all sums due in respect of any debt incurred by the Government of Ireland, whether for interest, management, or sinking fund; (_c_) an annual sum of _five thousand_ pounds for the expenses of the household and establishment of the Lord Lieutenant; (_d_) all existing charges on the Consolidated Fund of the United Kingdom in respect of Irish services other than the salary of the Lord Lieutenant; and (_e_) the salaries and pensions of all judges of the Supreme Court or other superior court in Ireland or of any county or other like court, who are appointed after the pa.s.sing of this Act, and are not the Exchequer judges hereafter mentioned.
(4) Until all charges created by this Act upon the Irish Consolidated Fund and for the time being due are paid, no money shall be issued from the Irish Exchequer for any other purpose whatever.
15.--(1) All existing charges on the Church property in Ireland--that is to say, all property accruing under the Irish Church Act, 1869, and transferred to the Irish Land Commission by the Irish Church Amendment Act, 1881--shall so far as not paid out of the said property be charged on the Irish Consolidated Fund, and any of those charges guaranteed by the Treasury, if and so far as not paid, shall be paid out of the Exchequer of the United Kingdom.
(2) Subject to the existing charges thereon, the said Church property shall belong to the Irish Government, and be managed, administered, and disposed of as directed by Irish Act.
16.--(1) All sums paid or applicable in or towards the discharge of the interest or princ.i.p.al of any local loan advanced before the appointed day on security in Ireland, or otherwise in respect of such loan, which but for this Act would be paid to the National Debt Commissioners, and carried to the Local Loans Fund, shall, after the appointed day, be paid, until otherwise provided by Irish Act, to the Irish Exchequer.
(2) For the payment to the Local Loans Fund of the princ.i.p.al and interest of such loans, the Irish Government shall after the appointed day pay by half-yearly payments an annuity for _forty-nine_ years, at the rate of _four_ per cent, on the princ.i.p.al of the said loans, exclusive of any sums written off before the appointed day from the account of a.s.sets of the Local Loans Fund, and such annuity shall be paid from the Irish Exchequer to the Exchequer of the United Kingdom, and when so paid shall be forthwith paid to the National Debt Commissioners for the credit of the Local Loans Fund.
(3) After the appointed day, money for loans in Ireland shall cease to be advanced either by the Public Works Loan Commissioners or out of the Local Loans Fund.
17.--(1) So much of any Act as directs payment to the Local Taxation (Ireland) Account of any share of probate, excise, or customs duties payable to the Exchequer of the United Kingdom shall, together with any enactment amending the same, be repealed as from the appointed day without prejudice to the adjustment of balances after that day; but the like amounts shall continue to be paid to the Local Taxation Accounts in England and Scotland as would have been paid if this Act had not pa.s.sed, and any residue of the said share shall be paid into the Exchequer of the United Kingdom.
(2) The stamp duty chargeable in respect of the personalty of a deceased person shall not in the case of administration granted in Great Britain be chargeable in respect of any personalty situate in Ireland, nor in the case of administration granted in Ireland be chargeable in respect of any personalty situate in Great Britain; and any administration granted in Great Britain shall not, if re-sealed in Ireland, be exempt from stamp duty on administration granted in Ireland, and any administration granted in Ireland shall not, when re-sealed in Great Britain, be exempt from stamp duty on administration granted in Great Britain.
(3) In this section the expression "administration" means probate or letters of administration, and as respects Scotland, confirmation inclusive of the inventory required under the Acts relating to the said stamp duty, and the expression "personalty" means personal or movable estate and effects.
18.--(1) Bills for appropriating any part of the public revenue or for imposing any tax shall originate in the Legislative a.s.sembly.
(2) It shall not be lawful for the Legislative a.s.sembly to adopt or pa.s.s 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 such vote, resolution, address, or Bill is proposed.