ges of
method as would transfer the whole of this sum from the Irish to the
British Exchequer. Having regard to the fact that on the other sources
of revenue the collections in Ireland are estimated to fall short of the
actual contributions by nearly L200,000, and that these are in the main
direct taxes paid by the individuals concerned, it is not unlikely that
a scheme which gave to Ireland the full benefit of her revenues as
collected would in a short time be converted from a gain of some
L1,700,000 to a loss of L100,000 to L200,000 to the Irish taxpayer.
Stability in the tax system and reliability upon the realisation of the
estimated revenue could not be assumed if "collections" instead of
"contributions" were to be made the basis of any financial arrangements.

Turning next to the contributed revenue upon which alone an Irish
Parliament could rely, we note first the large proportion of the revenue
represented by Customs and Excise. Contrasted with the figures for Great
Britain, it is seen by the following table that whereas in Ireland the
revenue from Customs and Excise amounts to 60 per cent. of the total, in
Great Britain the proportion was not more than 36 per cent.

PERCENTAGE OF REVENUE FROM DIFFERENT SOURCES CONTRIBUTED BY IRELAND AND
GREAT BRITAIN RESPECTIVELY IN TWO YEARS ENDING MARCH 31, 1911.[51]

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