Ireland.  Great Britain. 
                              Per cent.  Per cent.

Customs 29 18-1/2
Excise (ex. licences) 30 17-1/2
Estate, etc., duties 9 14-1/2
Income tax 13 23-1/2
Postal, etc. 11 15
Other sources 8 11
                              —–­ —–­
                              100 100

Exclusive of the licence duties the average yield (contribution) of Customs and Excise in Great Britain amounted in the last two years to L55,900,000, or at the rate of L1 7_s._ 5_d._ per head; in Ireland the average yield was L5,800,000, or at the rate of L1 7_s._ 10_d._ per head.  The incidence of our consumption taxes is thus seen to be at the present time practically the same in Ireland as in Great Britain; and the much larger proportion of the Irish revenue obtained from them is due to the smaller relative yield of direct taxes.  Ireland being mainly an agricultural country, income tax, death duties, and stamps yield much less per head of the population there than in Great Britain.  Such conditions are highly suggestive of inelasticity.  An Irish Chancellor of the Exchequer will find no such fiscal reserves in direct taxes as does his more fortunate British colleague.  This conclusion should give pause to those who think that if the Customs and Excise continued to be controlled from Westminster, it would be still possible to extract the larger revenue needed for the growing expenditure of Ireland by higher rates of income tax and death duties.  Such a course would increase the burdens of the direct taxpayers of Ireland, but it would not fill the Irish Treasury.  On the other hand, it is clear that there is no chance of relief being afforded to the Irish indirect taxpayer under Home Rule, supposing Customs and Excise were handed over to the Irish Parliament.  Yet whenever a British Chancellor of the Exchequer has found it necessary to increase any of the taxes on consumption, the protests from the Irish benches have been invariably both loud and vehement.  Irish members have pointed to the low wages earned in Ireland, the greater addiction of the people to tea and spirits, and the higher toll of their earnings consequently extracted by the Exchequer.  The yield of existing taxes, therefore, whether direct or indirect, is not elastic in Ireland.  Neither of them afford sufficient resources to meet the necessities of an Irish Parliament.