The actual Parliamentary Votes, as they appear in the accounts for 1910-11, are:  England (Class IV.), “Board of Education,” L14,166,500; Scotland, “Public Education,” L2,250,000; Ireland, “Public Education,” L1,632,000.  But the English Votes include sums devoted to technical education, museums, etc., whose counterparts in Ireland come under other departments.

[129] Two years earlier than the date I have chiefly used for the purposes of comparison, but the difference is not material.  In point of fact, the expenditure was L300,000 less in the later than in the earlier year.

[130] (1) Rates on Government Buildings; (2) Superannuation; (3) Government Printing; (4) Board of Works; (5) Home Office.

[131] Department of Agriculture, Endowment Fund: 

{ (1) Local Taxation Account L78,000
Income from —­{ (2) Irish Church Fund L70,000
(3) Interest on Capital sum of L200,000.

Also (in 1909-10): 
From Ireland Development Fund   L7,000
Under an Act of 1902            L5,000

[132] The amount voted for Public Works in 1910-11 was L259,848 [see “Civil Service Estimates” for 1911-12 (No. 63—­1911)]; the amount spent, according to Return No. 220, L215,000.

[133] Under the heads of Excise, the principal deduction is in Spirits (L1,793,000 in 1910-11) and Beer (L309,000 in 1910-11).

The items of Irish tax revenue in which the Treasury make no adjustment are:  Excise Licenses (L356,000 in 1910-11); Club Duty (L2,000 in 1910-11); “other items” (L10,000 in 1910-11); Cards and Patent Medicines (L10,000 in 1910-11); “Estate, etc., Duties” (L1,144,000 in 1910-11); Income Tax (Schedules A and B) (L694,000 in 1910-11—­abnormally large figure owing to non-collection in previous year); Land Value Duties (L1,000 in 1910-11).

All the heads of Customs revenue are subject to adjustment, though the total result is only a small deduction from Ireland (L126,000 in 1910-11).  In all but two the adjustment is in favour of Ireland.  The two exceptions are “Foreign Spirits,” where a deduction of L25,000 is made in 1910-11, and Tobacco, where a deduction of L620,000 is made in 1910-11.

[134] Income Tax, Schedules C and D (dividends from Government Stocks, public companies, foreign dividends, etc.).  The Treasury estimate (as stated in a side-note to the Return) is based on statistics of Estate Duty for the five years ending 1908.  But what light can Estate Duty throw on (for example) the dividends collected at the source from British or foreign securities held by Irish banks?  Schedule C deals with “Government Stocks, etc.,” Schedule D with “Public Companies, Foreign Dividends, etc.,” but in the adjustment for “true” revenue no distinction is made between them.  Now the Banking Statistics (Ireland) of 1910 show that dividends were payable at the Bank of Ireland on L38,732,000 of Government securities, and that, in addition, a debt bearing interest was due to the Bank from the Government of 21/2 millions.  Income Tax on these items alone would be L65,000, less rebates; but the whole of Schedule C, which includes Foreign and Colonial Government Stocks, is given in 1909-10 as only L30,000.