Page:Problems of Empire.djvu/123

FEDERAL FINANCE. has been suggested (notably in the report of Lords Farrer and Welby and Mr. Currie on the Financial Relations between Great Britain and Ireland) that Ireland should be given control of all sources of taxation. Excise, including beer and spirits duties, ought primâ facie to be in the hands of the national authorities. On the other hand, excise duties are closely related to customs duties, and if the national authorities were given power to deal with the excise duties as they pleased, and the several authorities imposed (as they probably would impose) duties at different rates in the several countries, it would necessitate the erection of customs barriers between England, Scotland, and Ireland. The inconvenience would hardly be tolerated in the present state of opinion. The fixing of the rate, not only of customs duties but of the excise duties on beer and spirits, must therefore remain under Imperial control.

7. The Post Office should remain under Imperial control.—There is obviously great convenience in retaining the administration of the Post Office in the hands of the central authority. Nearly the whole of the profit of the department is made in England. In Scotland the profit is but small; in Ireland the Post Office is worked at a loss. Though there might be some desire on the part of the national authorities to take over the Post Office administration on account of the patronage involved, it is here assumed that the Post Office will remain under Imperial control.

8. Certain items of revenue which are peculiarly suitable for management by the national authorities 105