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PROBLEMS OF EMPIRE. on national expenditure. There is a further objection that the cordial co-operation of the national authorities would not be secured if the whole of the proceeds of excise were paid into the Imperial exchequer. Illicit distilling and frauds on the revenue would become rife, unless the national authority had a direct interest in seeing that the police forces under their control gave effective assistance to the Imperial revenue officers in the collection of the beer and spirit duties.

These objections appear of such weight that I venture to submit the following plan:—The national authorities to be given the minor branches of revenue, stamp duties, licences, &c., together with the power of imposing new taxes (e.g., additional stamp duties, licence duties, taxes on advertisements and amusements). The Imperial authority to reserve to itself the revenue from customs, income tax, and estate duties, except in the case of Ireland. The revenue from estates duties in Ireland to be handed over to the Irish national authority. The revenue from the excise duties on beer and spirits to be treated as follows: In Ireland the whole, in Scotland one-half, and in England one-third to be handed over to the national authorities, the rates of duty being fixed, and the duties collected by the Imperial authority. The Imperial authority, of course, to have the power of imposing new taxes.

The revenue from the beer and spirit duties in 1900–01 was thus distributed (true contribution):—

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