No. 277 NAI DT S4084
Dublin, 15 October 1924
(a) Indirect revenue on population basis
(b) Direct revenue as collected.
Expenditure on Federal administration to be attributed on population basis. Balance of revenue attributed to each area to be at the disposition of local parliament.
[Memorandum]
(a) Union on the basis of equality of citizenship;
(b) Union with the 26 Counties predominant;
(c) Union with the 6 Counties predominant.
Craig would in all probability accept (c), and reject (b). We would certainly reject (c) and accept (b). The only possibility of agreement is (a).
THE TREATY SCHEME provides an All-Ireland Parliament legislating in all respects for 26 Counties and in certain important matters for Northern Ireland, with a separate Parliament for other affairs in the latter territory. The Treaty, by the way, does not provide that the Northern Parliament would be subordinate to the All Ireland Parliament as it is at the moment subordinate to the British Parliament, although the All-Ireland Parliament from its control of Finance would be able to exert pressure upon it. Doubtless the relations between the Parliaments would have to be more closely defined in the Constitution, which would also contain machinery for securing the safeguards in Article 15. These safeguards would in fact be devices to prevent the All-Ireland Parliament from legislating for the Northern Area on certain vital matters such as Customs and Excise without the consent of the 6 Counties. Such an arrangement also connotes a similar veto on such legislation so far as the 26 Counties are concerned, because if there had been no opting out it is inconceivable that a Customs boundary would be set up, and hence Southern Customs duties would have to correspond with Northern Customs duties.
The Treaty Scheme is unworkable, because the senior Parliament would in effect be subject to the junior Parliament. To put it in another form, if the words of Article 15 were to be implemented, in a manner acceptable to Sir James Craig, the scheme would fall under head (c) and the majority here would certainly not agree to it.
THE COUNCIL OF IRELAND SCHEME as contained in the British memo. of 1st February, 1924,1 is unworkable for the reasons stated in our memorandum - (a) the subjects for legislation are too limited, (b) the double majority brings the scheme under heading (c).
THE WALLER SCHEME2 comes closer to fundamentals. It has certain obvious drawbacks. It gives a legislature without an Executive. It properly gives the All-Ireland legislature control of External Affairs, but on the other hand it gives the Executives of the subordinate parliaments alternately power to appoint the Governor-General who is the channel through which the most important external affairs are transacted. The same objectionable anomalies regarding Customs, etc. are retained, but in general the scheme comes under heading (b). I believe that the absence of provision for an Executive for the All-Ireland legislation apart from any other consideration vitiates the proposal.
(a) that it accepts the principle outlined in 1 (a) that a Northern citizen is entitled to equal consideration with a Southern citizen, and vice versa;
(b) that it renders a majority incapable of infringing 'the rights' of a minority as distinct from 'the privileges of a minority'.
No scheme which creates or establishes a definitely privileged minority can ultimately be satisfactory. The very existence of such privileges provides a raison d'être for a party to maintain them.
Whether we like it or not, the Irish Free State will ultimately find itself unable to continue to demand the retention by Great Britain of powers in respect of any portion of Ireland. Such a course may be within our powers under the Treaty - but once it has been established, if it is established, that a United Ireland is impracticable, it would be contrary to all our protestations to prevent the governed of say, for argument's sake, the Six Counties, from choosing the form of government under which they desire to live.
(a) The acquisition and subdivision of powers as between the three Parliaments.
(b) Constitutional safeguards for minorities.
(c) The establishment of a Federal Executive.
[signed] Diarmuid Ó hÉigeartaigh
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