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Erschienen in:
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2019 | OriginalPaper | Buchkapitel

10. Tides of Change and Changing Sides: The Collection of Rates in the Irish War of Independence, 1919–21

verfasst von : Robin J. C. Adams

Erschienen in: Taxation, Politics, and Protest in Ireland, 1662–2016

Verlag: Springer International Publishing

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Abstract

Sinn Féin’s landslide victory in the 1918 general election, leading to the creation of the separatist Dáil Éireann government by the Sinn Féin representatives, was followed in 1920 by local election victories by a combination of Sinn Féin and Labour. At the same time, the Irish Republican Army (IRA) waged a guerrilla war against the forces of the British government in Ireland. The first item on the agenda for these republican local councils was a vote of allegiance to the Dáil, rejecting the British Local Government Board (LGB) in favour of the Dáil’s underground Department of Local Government. This chapter documents the Dáil’s attempts to win control of rate collection from the LGB and explores its efforts to maintain this control amid centrifugal forces and the growing strength of the IRA.

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Vorheriges Kapitel The Campaign Against Over-Taxation, 1863–65: A Reappraisal
Nächstes Kapitel Taxation and the Revolutionary Inheritance: Tax Proposals, Legitimacy, and the Irish Free State, 1922–32
Fußnoten
1
David Fitzpatrick, Politics and Irish Life, 1913–1921: Provincial Experience of War and Revolution (Dublin: Gill and Macmillan, 1977); Marie Coleman, County Longford and the Irish Revolution, 1910–1923 (Dublin: Irish Academic Press, 2003).
 
2
Tom Garvin, 1922: The Birth of Irish Democracy (Dublin: Gill and Macmillan, 1996); Mary Daly, ‘Local Government and the First Dáil’, in The Creation of the Dáil: A Volume of Essays from the Thomas Davis Lectures, ed. B. Farrell and M. Littleton (Dublin: Blackwater, 1994); Brian Hughes, Defying the IRA? Intimidation, Coercion, and Communities During the Irish Revolution (Liverpool: Liverpool University Press, 2017).
 
3
Michael Laffan, The Resurrection of Ireland: The Sinn Féin Party, 1916–1923 (Cambridge: Cambridge University Press, 1999), 3.
 
4
Michael Hopkinson, The Irish War of Independence (Dublin: Gill and Macmillan, 2002), 26.
 
5
Arthur Mitchell, Revolutionary Government in Ireland: Dáil Éireann, 1919–1922 (Dublin: Gill and Macmillan, 1995).
 
6
Donegal News, 11 July 1914; Caoimhe NicDháibhéid, ‘The Irish National Aid Association and the Radicalization of Public Opinion’, Historical Journal 55, no. 3 (2012): 705–29; RIC Inspector General’s Report, Apr. 1918, The National Archives (hereafter TNA): CO 904/105/862.
 
7
Ard Chomhairle of Sinn Féin, 20 Feb. 1919, National Library of Ireland (hereafter NLI) MS 8786 (i), 2.
 
8
Fitzpatrick, Politics and Irish Life, 17.
 
9
Ronan Fanning, The Irish Department of Finance, 1922–58 (Dublin: Institute of Public Administration, 1978), 15–16.
 
10
Francis M. Carroll, Money for Ireland: Finance, Diplomacy, Politics, and the First Dáil Éireann Loans, 1919–1936 (Westport, CT: Praeger, 2002), 9, 15.
 
11
Arthur Griffith, The Resurrection of Hungary: A Parallel for Ireland (Dublin: James Duffy, 1904), 94.
 
12
Returns of Local Taxation in Ireland for the Year 1918–1919, Cmd. 799 (1920), vol. 40, p. 851.
 
13
Fitzpatrick, Politics and Irish Life, 154.
 
14
Garvin, 1922, 64.
 
15
Ibid., 64–65.
 
16
Ibid., 65.
 
17
Returns of Local Taxation, 851.
 
18
Ibid., 860, 851.
 
19
Michael Laffan, Judging W. T. Cosgrave (Dublin: Royal Irish Academy, 2014), 66.
 
20
Ibid.
 
21
Laffan, The Resurrection of Ireland, 326.
 
22
Ibid., 327.
 
23
Daly, ‘Local Government and the First Dáil’, 125.
 
24
Laffan, The Resurrection of Ireland, 327.
 
25
Hopkinson, The Irish War of Independence, 28.
 
26
Coleman, Longford, 91.
 
27
T. J. McArdle Witness Statement, National Archives of Ireland, Bureau of Military History (hereafter NAI, BMH)/WS0501, 10.
 
28
David Nelligan Witness Statement, NAI, BMH/WS0380, 5.
 
29
McArdle Witness Statement, NAI, BMH/WS0501, 10.
 
30
Fitzpatrick, Politics and Irish Life, 154–55.
 
31
Daly, ‘Local Government and the First Dáil’, 127.
 
32
Art O’Donnell Witness Statement, NAI, BMH/WS1322, 54.
 
33
Clare County Council Minutes, 25 June 1920, Clare County Archives (hereafter CLCA), CC/MIN/5/393.
 
34
Clare County Council Minutes, Aug. 1920, CLCA, CC/MIN/5/414.
 
35
O’Donnell Witness Statement, NAI, BMH/WS1322, 54.
 
36
Ibid., 55
 
37
Ibid.
 
38
Anthony Malone Witness Statement, NAI, BMH/WS1076, 13.
 
39
O’Donnell Witness Statement, NAI, BMH/WS1322, 55.
 
40
Ibid.
 
41
Clare County Council Minutes, Aug. 1920, CLCA, CC/MIN/5/414.
 
42
O’Donnell Witness Statement, NAI, BMH/WS1322, 56.
 
43
Garvin, 1922, 67; Daly, ‘Local Government and the First Dáil’, 126.
 
44
Dáil Commission of Enquiry into Local Government in Ireland, NAI, BMH/WS1413.
 
45
Joost Augusteijn, From Public Defiance to Guerrilla Warfare: The Experience of Ordinary Volunteers in the Irish War of Independence, 1916–1921 (Dublin: Irish Academic Press, 1996), 303.
 
46
Daly, ‘Local Government and the First Dáil’, 126.
 
47
Ibid.
 
48
Ibid.
 
49
McArdle Witness Statement, NAI, BMH/WS0501, 24.
 
50
Freeman’s Journal, 18 Dec. 1920.
 
51
Nevil Macready to John Anderson, Aug. 1920, TNA: CO 904/188/1, cited in Laffan, The Resurrection of Ireland, 330.
 
52
Dáil Commission of Enquiry into Local Government in Ireland: Minority Report, 27 Aug. 1920, NAI, BMH/WS1413.
 
53
Quoted in Connacht Tribune, 1 Jan. 1921.
 
54
Leinster Leader, 30 July 1921; Nenagh Guardian, 4 Dec. 1920.
 
55
Anglo-Celt, 10 July 1920; Leinster Leader, 30 July 1921; Leinster Express, 26 June 1920; Nenagh Guardian, 4 Dec. 1920.
 
56
Leinster Express, 26 June 1920; Nenagh Guardian, 4 Dec. 1920.
 
57
Leinster Leader, 30 July 1921; Leinster Express, 26 June 1920; Anglo-Celt, 2 Apr. 1921.
 
58
Leinster Express, 26 June 1920.
 
59
Dáil Commission of Enquiry into Local Government in Ireland: Minority Report, 27 Aug. 1920, NAI, BMH/WS1413.
 
60
Nationalist and Leinster Times, 3 Dec. 1921.
 
61
Michael Brennan Witness Statement, NAI, BMH/WS1068, 58.
 
62
Leitrim County Council Minutes, 14 Sept. 1921, NAI, DELG/16/9; Clare County Council Minutes, 11 May 1921, CLCA, CC/MIN/5/375; Longford County Council Minutes, 19 May 1920, Longford County Archives, LCC/1/3/309; Fermanagh Herald, 24 Sept. 1921.
 
63
Sligo Champion, 4 Sept. 1920.
 
64
Fitzpatrick, Politics and Irish Life, 161.
 
65
Daly, ‘Local Government and the First Dáil’, 127.
 
66
Fitzpatrick, Politics and Irish Life, 161.
 
67
Quoted in Connacht Tribune, 1 Jan. 1921.
 
68
Freeman’s Journal, 18 Dec. 1920.
 
69
Clare DÉDLG Inspector’s Report 9782, 28 Oct. 1921, NAI, DELG/5/18.
 
70
Hugh Hehir Witness Statement, NAI, BMH/WS0683, 12.
 
71
RIC Inspector General’s Report, Nov. 1920, TNA: CO 904/113/301.
 
72
Hughes, Defying the IRA?, 63.
 
73
Ibid.
 
74
Ibid.; Fitzpatrick, Politics and Irish life, 161.
 
75
Freeman’s Journal, 18 Dec. 1920.
 
76
Ibid.
 
77
Nationalist and Leinster Times, 1 Jan. 1921.
 
78
Nenagh Guardian, 1 Jan. 1921.
 
79
Mitchell, Revolutionary Government in Ireland, 161.
 
80
Ibid.
 
81
Irish Independent, 6 Jan. 1921.
 
82
Skibbereen Eagle, 8 Jan. 1921.
 
83
George Joseph Dwyer Witness Statement, NAI, BMH/WS0678, 9; Skibbereen Eagle, 8 Jan. 1921.
 
84
Irish Independent, 6 Jan. 1921.
 
85
Ibid., 15 Jan. 1921.
 
86
Freeman’s Journal, 10 Jan. 1921.
 
87
Irish Independent, 13 Jan. 1921.
 
88
Andrew O’Donohoe Witness Statement, NAI, BMH/WS1326, 42.
 
89
Irish Independent, 26 Jan. 1921.
 
90
RIC Inspector General’s Report, Feb. 1921, TNA: CO 904/114/317.
 
91
Freeman’s Journal, 10 Feb. 1921.
 
92
Ibid.
 
93
The Liberator, 24 Feb. 1921.
 
94
Clare County Council Minutes, 28 Feb. 1921, CLCA, CC/MIN/6/14.
 
95
Peter O’Loughlin Witness Statement, NAI, BMH/WS0985, 8–9.
 
96
Freeman’s Journal, 10 Feb. 1921.
 
97
Freeman’s Journal, 9 Feb. 1921.
 
98
Ibid.; T. S. McDonagh Witness Statement, NAI, BMH/WS1540, 10–11.
 
99
O’Donohoe Witness Statement, NAI, BMH/WS1326, 42.
 
100
Joseph Barrett Witness Statement, NAI, BMH/WS1324, 56.
 
101
Ibid.
 
102
Sean McNamara Witness Statement, NAI, BMH/WS1072, 10.
 
103
O’Donnell Witness Statement, NAI, BMH/WS1322, 55; McArdle Witness Statement, NAI, BMH/WS0501, 88–89.
 
104
Michael Gleeson Witness Statement, NAI, BMH/WS1288, 13.
 
105
RIC Inspector General’s Report, Mar. 1921, TNA: CO 904/114/623; McArdle Witness Statement, NAI, BMH/WS0501, 88–89.
 
106
Gleeson Witness Statement, NAI, BMH/WS1288, 13.
 
107
Joseph O’Higgins Witness Statement, NAI, BMH/WS0507, 12.
 
108
Mitchell, Revolutionary Government in Ireland, 234.
 
109
RIC Inspector General’s Report, Apr. 1921, TNA: CO 904/115/11; Meath Chronicle, 16 Apr. 1921.
 
110
Freeman’s Journal, 14 Apr. 1921.
 
111
RIC Inspector General’s Report, Apr. 1921, TNA: CO 904/115/11.
 
112
Meath Chronicle, 16 Apr. 1921.
 
113
Drogheda Independent, 16 April 1921.
 
114
O’Higgins Witness Statement, NAI, BMH/WS0507, 12.
 
115
Ibid.
 
116
Irish Independent, 11 May. 1921.
 
117
Patrick Cassidy Witness Statement, NAI, BMH/WS1017, 17.
 
118
Ibid.
 
119
Garvin, 1922, 74.
 
120
Freeman’s Journal, 4 Apr. 1921.
 
121
Cork Examiner, 19 May 1921; RIC Inspector General’s Report, May 1921, TNA: CO 904/115/378.
 
122
Mitchell, Revolutionary Government in Ireland, 277.
 
123
McArdle Witness Statement, NAI, BMH/WS0501, 88.
 
124
Ibid.
 
125
Ibid., NAI, BMH/WS0501, 97.
 
126
Garvin, 1922, 75.
 
127
Ibid., 76.
 
128
Ibid., 75.
 
129
DÉDLG Report 3059, on Leitrim County Council, NAI, DELG/16/9.
 
130
Leitrim County Council Minutes, 4 May 1921, NAI, DELG/16/9.
 
131
McArdle Witness Statement, NAI, BMH/WS0501, 88–89.
 
132
Gleeson Witness Statement, NAI, BMH/WS1288, 13.
 
133
Hughes, Defying the IRA?, 82.
 
134
Fitzpatrick, Politics and Irish Life, 221.
 
135
Ibid., 161.
 
136
Hughes, Defying the IRA?, 60.
 
137
Garvin, 1922, 75; McArdle Witness Statement, NAI, BMH/WS0501, 89.
 
138
Hughes, Defying the IRA?, 60.
 
139
Ibid.
 
140
Representations to Minister for Local Government from Institutions, Associations, Trade Unions, etc., NAI, DELG/34/1.
 
141
Garvin, 1922, 74.
 
142
Diarmaid Ferriter, A Nation and not a Rabble: The Irish Revolution, 1913–23 (London: Profile Books, 2015), 225; Sean Scott Witness Statement, NAI, BMH/WS1486, 7; RIC Inspector General’s Report, Apr. 1921, TNA: CO 904/115/5, 245, 10, 149, 14; RIC Inspector General’s Report, Mar. 1921, TNA: CO 904/114/615.
 
143
Jeremiah Keane to ‘Ned’, 30 Sept. 1928, NLI MS 31,325.
 
144
Dan McCarthy Witness Statement, NAI, BMH/WS1697, 12.
 
145
Tadhg O’Sullivan Witness Statement, NAI, BMH/WS0792, 9–10.
 
146
Laffan, The Resurrection of Ireland, 294.
 
147
Garvin, 1922, 77.
 
148
Ibid., 70.
 
149
Ibid., 74.
 
150
Total Outlay from Home Funds, 1921, NLI MS 17,152 (i).
 
151
Charles Townsend, The Republic: The Fight for Irish Independence, 1918–1923 (London: Penguin Books, 2013), 328–29.
 
152
Ibid.
 
153
Total Outlay from Home Funds, 1921, NLI MS 17,152 (i).
 
154
Laffan, Judging W. T. Cosgrave, 67.
 
155
Ibid.
 
156
Leitrim DÉDLG Inspector to Leitrim County Council, 26 Aug. 1921, NAI, DELG/16/9.
 
157
Ibid.
 
158
Fermanagh Herald, 13 Aug. 1921.
 
159
Patrick Doherty Witness Statement, NAI, BMH/WS1195, 11–12; Additional Comments on Leitrim County Council Minutes, 24 Aug. 1921, NAI, DELG/16/9.
 
160
Hughes, Defying the IRA?, 72.
 
161
Memo from DÉDLG to Cabinet Members re: Co. Leitrim, Non-Payment of Rates, 10 Oct. 1921, NAI, DE/2/466, 1.
 
162
Report of DÉDLG Inspector re: Co. Leitrim, Non-Payment of Rates, 7 Oct. 1921, NAI, DE/2/466, 2.
 
163
Ibid.
 
164
Memo from DÉDLG to Cabinet Members re: Co. Leitrim, Non-Payment of Rates, 10 Oct. 1921, NAI, DE/2/466, 1.
 
165
Garvin, 1922, 76.
 
166
Memo from Cosgrave and O’Higgins to each Member of the Cabinet, 10 Oct. 1921, NAI, DE/2/466, 2.
 
167
Fitzpatrick, Politics and Irish Life, 161.
 
168
Garvin, 1922, 74.
 
169
Clare County Council Minutes, 20 Sept. 1921, CLCA, CC/MIN/6/32.
 
170
Ibid.; Clare RIC County Inspector, Sept. 1921, TNA: CO 904/116/763.
 
171
Clare County Council Minutes, 17 Oct. 1921, CLCA, CC/MIN/6/36–37.
 
172
W. T. Cosgrave to Minister of Defence, 18 Oct. 1921, NAI, DELG/5/18.
 
173
Clare County Council Minutes, 20 Sept. 1921, CLCA, CC/MIN/6/34.
 
174
Cosgrave to Minister of Defence, 18 Oct. 1921, NAI, DELG/5/18.
 
175
Ibid.
 
176
Michael Farry, The Aftermath of Revolution: Sligo, 1921–23 (Dublin: UCD Press, 2002), 20–21; Fearghal McGarry, Eoin O’Duffy: A Self-made Hero (Oxford: Oxford University Press, 2005), 50; Hughes, Defying the IRA?, 74 (all cited in Hughes, 74).
 
177
Clare County Council Minutes, 17 Oct. 1921, CLCA, CC/MIN/6/37.
 
178
Ibid.
 
179
Cosgrave to Chief of Inspection, 29 Oct. 1921, NAI, DELG/5/18.
 
180
Clare County Council Minutes, 17 Oct. 1921, CLCA, CC/MIN/6/40.
 
181
Clare County Council Minutes, 31 Oct. 1921, CLCA, CC/MIN/6/46.
 
182
Fitzpatrick, Politics and Irish Life, 161.
 
183
Arthur Griffith, writing in the Connaught Telegraph, 8 Jul. 1905.
 
184
Hughes, Defying the IRA?, 82; Gavin Maxwell Foster, The Irish Civil War and Society: Politics, Class and Conflict (Basingstoke: Palgrave Macmillan, 2015), 128, 135.
 
185
Bill Kissane, The Politics of the Irish Civil War (Oxford: Oxford University Press, 2005), 153.
 
186
Irish Times, 10 Nov. 1922, cited in Kissane, The Politics of the Irish Civil War, 160.
 
Metadaten
Titel
Tides of Change and Changing Sides: The Collection of Rates in the Irish War of Independence, 1919–21
verfasst von
Robin J. C. Adams
Copyright-Jahr
2019
Buch
Taxation, Politics, and Protest in Ireland, 1662–2016

Print ISBN: 978-3-030-04308-7

Electronic ISBN: 978-3-030-04309-4

Copyright-Jahr: 2019

DOI
https://doi.org/10.1007/978-3-030-04309-4_10