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.
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