All these grants will cease, as such, after Home Rule, while their amount must be reckoned as part of the cost of Irish Government. The Irish Parliament will have to revise the whole system of relief to Local Taxation and establish it on some simple and rational basis. Meanwhile, it is important to remember that the Irish grants form the major part of the Guarantee Fund set up by the Land Purchase Acts, and, until the last amending Land Act of 1909, were chargeable--the Estate Duties Grant, hi the first instance, the Agricultural Grant in the second instance--with the increasingly heavy losses incurred in floating Land Stock below par. In 1908-09 the sums so withdrawn amounted to L90,000. That liability was removed by Mr. Birrell's Act, and they now remain chargeable only with any arrears in the annuities paid by the purchasing tenants. This is a negligible liability, and should properly be placed upon the Irish Government as a whole, which, if it pleased, could recover the money from localities.[124] We now reach the category _(b)_ "Voted," and find in the Irish column the truly enormous sum of L8,026,000--nearly double that of Scotland (L4,180,500), which has a population slightly greater, and more than a third of that of England (L26,121,500), which has a population eight times as great. When we search the various tables of detailed expenditure, three prominent items arrest our attention: Constabulary and Dublin Metropolitan Police[125] L1,464,500 Old Age Pensions L2,408,000 Public (_i.e._, Primary) Education L1,632,000 L5,504,500