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).

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 Bui