Meanwhile that system has at length produced a deficit, with which I shall deal in the next chapter.  Its amount, probably exaggerated, must necessarily remain uncertain under the present fiscal Union.  One thing alone is certain, that it will grow as long as that Union lasts.

FOOTNOTES: 

[115] I.e., on the generally accepted basis of (1) assessment to death duties, (2) assessment to income-tax.  With regard to (1), in the last report of the Inland Revenue Commissioners, the figure for the United Kingdom was L371,808,534; for Ireland, L15,872,302, or 1/234.  With regard to (2), the figure for the United Kingdom was 1009.9 millions; for Ireland, 39.7 millions, or 1/254.  Deduct a small allowance for the difference between resources and taxable capacity, and the result approximately is one-twenty-fifth.

[116]

Total revenue (including non-tax revenue) of United
  Kingdom (mean of two years. 1909-10, 1910-11) L165,147,500
One-twenty-fifth L6,605,900
Actual “true” revenue contributed by Ireland (mean
  of two years, 1909-10, 1910-11) L10,032,000
          
                                            -----------
“Over-taxation” L3,426,100

If only the tax-revenue be taken, the over-taxation amounts to L3,109,800 (total revenue for United Kingdom, L140,680,000; one-twenty-fifth=L5,627,200; actual Irish revenue, L8,737,000).  Some members of the Royal Commission made certain allowances for education grants, etc., which it would be useless to parallel now.

[117] See pp. 248-249.

[118] See p. 259, footnote.

[119] Treasury Return, No. 220, 1911.

[120] A list is given at p. 10 of Return 220 (1911), and an admirable exposition of the whole subject from the Irish standpoint will be found in Professor Oldham’s seventh published lecture on the “Public Finances of Ireland” (1911).

[121] The “Whisky Money” was so treated under the Finance Act of 1910.

[122] See p. 238.

[123] Between 1896 and 1898 the equivalent grants to Scotland and Ireland were based on the Goschen proportion, 80, 11, 9, the English grant being taken as standard.  Scotch grants are now determined by special legislation.

[124] See Chapter XIV.

[125] Only part of the Dublin Metropolitan Police is paid out of State Funds, the rest by the City of Dublin.

[126] The relative figures were:  Ireland, L2,408,000; Scotland, L1,064,000; England, L6,325,500.  The recent removal of the disqualification for Poor Law Relief adds considerably to these amounts.

[127] In the poorest parts of Ireland they range as low as 9s.

[128] See pp. 174-176.  In 1908, England and Wales spent L21,987,004 on elementary education, and raised L10,467,804 for it in rates.  Of the rest, L11,104,305 came from Parliamentary grants.  Fees and endowment incomes of voluntary schools are not included (Statistical Abstract of United Kingdom, 1910).