Let me remark at the outset (a) that they and other official figures given in this chapter are taken from the annual Treasury returns alluded to at p. 242, “Revenue and Expenditure (England, Scotland, and Ireland)” and “Imperial Revenue (Collection and Expenditure) (Great Britain and Ireland).”  For the current year 1910-11 the official numbers of these Returns are 220 and 221, and the latter of the two is virtually a continuation of the original return, No. 313 of 1894; (b) that the non-collection of a large part of the revenue of 1909-10, owing to the delay in passing the Budget, makes the revenue figures of the last two years, regarded in isolation, misleading; those of the first year being abnormally low, those of the last abnormally high.  I therefore give the mean figures of the two years.  Expenditure is, of course, unaffected, (c) That the Irish revenue shown as “true” is reduced by heavy deductions from the revenue as actually collected in Ireland.  At p. 244 I explained that this adjustment can be regarded only as approximately correct, owing to the admittedly unreliable methods adopted by the Treasury, (d) That the revenue shown includes non-tax as well as tax revenue.

Ireland.  Great Britain.

1893-94. 1910-11. 1893-94. 1910-11.

Population 4,638,000 4,381,951 33,469,000 40,834,790
          
                                       (estimated)

“Collected” revenue   L9,650,649 L11,704,500    L88,728,428 L156,574,250
(including non-tax               (mean of two               (mean of two
revenue)                         years, 1910-                years, 1910-
11, 1909-10)                11, 1909-10)

“True” revenue        L7,568,649 L10,032,000    L89,286,978 L155,137,250
(including                      (mean of two                (mean of two
non-tax revenue)                 years, 1910-                years, 1910-
11, 1909-10)                11, 1909-10)

Local Expenditure L5,602,555 L11,344,500 L30,618,586 L60,544,000

Contribution to L1,966,094 Nil[A] L58,668,392 L94,593,250 Imperial Services

[A] Local Expenditure in excess of “true” revenue (as averaged for years, 1910-11, 1909-10):  L1,312,500.

Irish expenditure has been rapidly overtaking Irish revenue during the last three years.  In 1907-08 there was a balance available for Imperial services of L1,811,000; in 1908-09, of only L583,000; and in 1910-11, on the basis of a mean of that and the previous year, the deficit shown above of L1,312,500.  The principal cause is the Old Age Pensions Vote, which began in 1908.

If all the elements of the problem be considered together, it will be seen that the fiscal partnership is as ill-matched as ever, and has produced results increasingly anomalous.  Each of the partners and their united interests suffer.  Ireland is still more heavily taxed relatively to Great Britain, yet Ireland’s contribution to Imperial services has been converted into a minus quantity.  Why?  Because Irish expenditure, paid out of the common purse, has doubled, while Irish revenue has increased by less than a third.