8?4 TIlE ECONOMIC JOURNAL Financial Relations (E,?gla?d, Scotland, and Ireland). Copy of Memoranda and Tables prepared by the Treasury a?d the Customs and Inla?d Revenue Depart,?ents i? view of the pro- posed Inquiry into the Financial R?lations b?tw?n Engla,d, Scotland, and Ireland. 399. THIS paper, which has been prepared by the Treasury, affords information upon the following points: (1) the amount and proportion of .revenue contributed to the exchequer by the people of England, Scotland, and Ireland respectively; (2)the amount and proportion of revenue which under recent legislation is paid to local authorities in England, Scotland, and Ireland respectively; (3) the amount and pro- portion of moneys expended out of the exchequer; (a) upon Civil and Local Government services for the special use of, and (b) upon collection of revenue in England, Scotland, and Ireland respectively; (4) the amount and proportion of State loans outstanding and of State liabilities incurred for local purposes in England, Scotland, and Ireland respectively; and (5)'how far the financial relations established by the sums so contributed, paid, advanced, or promised, or by any other
existing conditions are equitable having regard to the resources and
population of the three kingdoms. The tables appended to the return give particulars relating to all the above points, except No. 5, for which only a few figures are stated, as that matter necessarily raises controversial questions. The items of revenue have as far as possible been divided between the three kingdoms according as the revenue is contributed by England, Scotland, and Ireland respectively; and all items of expenditure have as far as possible been divided between the three kingdoms according as expenditure is incurred on English, Scotch, and Irish services, without there being drawn any inference as regards the equity of the contributions or the advantages derived from the expenditure. As regards the first point, viz., the amount and proportion of revenue contributed by the people of England, Scotland, and Ireland, it appeam that the total amount in 1889-90 of revenue contributed from Imperial sources not specially assignable to any of the three kingdoms, was ?2,241,776; the amount contributed by England was 70,043,784; by Scotland, 9,482,422; and by Ireland, 7,536,335. The propor- tions per cent. of the. revenue from taxation contributed by the people of England, Scotland, and Ireland were as follows: 80'00, 11'1'2, and 8'88, while the proportions of non-tax revenue (Post Office, Tele- graph Service, &c.) were respectively 82'84, 9'72, and 7'44. The revenue, which under recent legislation is paid to local authorities in England, Scotland, and Ireland, was in 1889-90 made up of two items, viz., excise licences, England, and half of the probate duty. The latter item is assigned by the Act of 1888 to Local Government services of the three kingdoms in the fixed proportion of England, ?0 per cent.; Scotland, 11 per cent.; Ireland, 9 per cent.; but the total
