reland_ from Customs and Excise _(i.e.,_
the "gross" revenue from those taxes), but she had to pay the cost of
collection herself.

In 1893 allowance was made for duties collected in Ireland on articles
consumed in Great Britain, and _vice versa,_ Ireland being credited only
with her "true" revenue--that is, revenue from dutiable articles
_consumed in Ireland._ Similar allowances made in the Income Tax
account. A joint Anglo-Irish Committee was to settle these adjustments.
This system involved a deduction from the first year's gross Irish
revenue of nearly two millions. (In 1886 the corresponding sum, credited
to Ireland, was L1,400,000.) On the other hand, in 1893 the greater part
of the cost of collection (L235,000) was not to be borne by Ireland.

3. _Imperial Contribution by Ireland._--In 1886, a fixed annual maximum,
which might be diminished, but could not be exceeded, revisable in
thirty years.

In 1893 (for six years) an annually ascertained _quota_--namely, a third
of Ireland's "true" revenue (exclusive of taxes imposed by herself).

4. _Ireland's Budget._--Note the important point that under both Bills
three-quarters of Irish revenue was derived from Customs and Excise,
over which, in 1886, Ireland could exercise no control; in 1903 only the
control given by the presence of eighty members in the House of Commons.
In both cases Ireland was to be wholly responsible for her own civil
expenditure (except for the existing Police). Under both Bills Ireland
was intended to start with a surplus of about half a million, which may
be regarded roughly as the equivalent, in both cases, of the Imperial
share of the cost of the Irish Police. But note that, in 1886, Ireland
being pledged to pay a fixed million of the cost of Police, would obtain
no relief until the cost was reduced below a million; while in 1893,
paying two-thirds of the annually ascertained cost, she would obtain
relief from any annual reduction. The Police referred to was, of course,
the then existing Police, imperially organized and controlled. The new
civil Police eventually set up in substitution would be financed and
controlled by the Irish Government. The charges, therefore, on the
British taxpayer would, it was expected, be a rapidly diminishing one.

The loss on Irish posts in 1893, debited against Ireland, was estimated
at L52,000.

5. _Special War Taxes._--Ireland's contribution optional in 1886; in
1893, compulsory (at any rate, for six yea