ldings; (2) Superannuation; (3)
Government Printing; (4) Board of Works; (5) Home Office.

[131] Department of Agriculture, Endowment Fund:

{ (1) Local Taxation Account L78,000
Income from --{ (2) Irish Church Fund L70,000
(3) Interest on Capital sum of L200,000.

Also (in 1909-10):
From Ireland Development Fund L7,000
Under an Act of 1902 L5,000

[132] The amount _voted_ for Public Works in 1910-11 was L259,848 [see
"Civil Service Estimates" for 1911-12 (No. 63--1911)]; the amount
_spent_, according to Return No. 220, L215,000.

[133] Under the heads of Excise, the principal deduction is in Spirits
(L1,793,000 in 1910-11) and Beer (L309,000 in 1910-11).

The items of Irish tax revenue in which the Treasury make _no_
adjustment are: Excise Licenses (L356,000 in 1910-11); Club Duty (L2,000
in 1910-11); "other items" (L10,000 in 1910-11); Cards and Patent
Medicines (L10,000 in 1910-11); "Estate, etc., Duties" (L1,144,000 in
1910-11); Income Tax (Schedules A and B) (L694,000 in
1910-11--abnormally large figure owing to non-collection in previous
year); Land Value Duties (L1,000 in 1910-11).

All the heads of Customs revenue are subject to adjustment, though the
total result is only a small deduction from Ireland (L126,000 in
1910-11). In all but two the adjustment is in favour of Ireland. The two
exceptions are "Foreign Spirits," where a deduction of L25,000 is made
in 1910-11, and Tobacco, where a deduction of L620,000 is made in
1910-11.

[134] _Income Tax_, Schedules C and D (dividends from Government Stocks,
public companies, foreign dividends, etc.). The Treasury estimate (as
stated in a side-note to the Return) is based on statistics of _Estate
Duty_ for the five years ending 1908. But what light can Estate Duty
throw on (for example) the dividends collected at the source from
British or foreign securities held by Irish banks? Schedule C deals with
"Government Stocks, etc.," Schedule D with "Public Companies, Foreign
Dividends, etc.," but in the adjustment for "true" revenue no
distinction is made between them. Now the Banking Statistics (Ireland)
of 1910 show that dividends were payable at the Bank of Ireland on
L38,732,000 of Government securities, and that, in addition, a debt
bearing interest was due to the Bank from the Government of 21/2 millions.
Income Tax on these items alone would be L65,000,