6. Post Office 1,404,500 749,046
7. Cost of collecting Irish Revenue 298,000 223,362
8. Surveys of the United Kingdom 81,000 47,603

9. Land Commission 414,500 91,826
10. Department of Agriculture 415,000 44,630
11. Other items (five[130]) 240,500 172,918
--------- ---------
8,728,500 2,598,400

Nos. 1 to 4 I have already dealt with, but it is interesting to note the
contrasting figures of 1893-94.

No. 5. The Ireland Development Grant of L191,500 is interesting as an
example of the haphazard methods of Anglo-Irish finance. It is an annual
sum voted for various development purposes, and was originally
established (at the figure of L185,000) in 1903 as an equivalent for the
capitation grants for school attendance in England, given under the
Education Act of 1902 in lieu of school fees. In allotting the Irish
equivalent, Mr. Goschen's proportion of 80, 11, 9 was for the first time
condemned by all parties. What the proportion ought to be was a matter
of dispute, but it was fixed in this case on the basis of population.
Since the English grant has now risen to L2,500,000, the Irish
proportion therefore is now, strictly speaking, inadequate.

Nos. 6, 7, and 8 are examples of charges debited by the Treasury against
Ireland which are open to criticism as long as the Union lasts, and
which meet with much complaint in Ireland. Obviously, however, the first
two at any rate are charges which an Ireland financially independent
would have to bear.

No. 9. The Land Commission vote of L414,500 is of course the direct
result of an abnormally bad system, necessitating abnormal and costly
remedial administration. Ireland herself is not morally responsible for
a penny of it, but if she is wise she will shoulder the cost as a
corollary of responsible government. Small administrative economies may
be made, and the cost will disappear altogether with the completion of
Land Purchase, say in fifteen years, but in the immediate future no
reduction can be counted on with certainty. The figure given includes
the cost of the Land Commission proper, which deals with Judicial Rents
and manages finance, as well as the cost of the Estates Commissioners
who conduct the machinery of Land Purchase. It also includes losses on
the flotation of Land Stock at a