This must be left a voluntary matter for Ireland, as it is for the self-governing Colonies. There is no contribution from Ireland at present, and to fix a future date at which a fixed contribution, like that from the Isle of Man, should begin, is a course hardly practicable even if it were desirable. IV. IRELAND'S SHARE OF THE NATIONAL DEBT. Until two years ago Ireland, of course, contributed, _inter alia_, to the annual interest and sinking fund, amounting in 1910-11 to L24,554,000, on the National Debt of the United Kingdom. It is impossible to estimate her share of the capital of the Debt, and I scarcely think that anyone would seriously propose to encumber the new Ireland with an old Debt, based on some arbitrary estimate. For the great bulk of Debt created in the past she has little moral responsibility--no more, at any rate, than the self-governing Colonies. In this respect she must begin, like them, with a clean sheet. V. IRELAND'S SHARE OF IMPERIAL MISCELLANEOUS REVENUE. On the other hand, Ireland, in consideration of the remissions mentioned, must renounce the share to which she is technically entitled of the Imperial Miscellaneous Revenue, derived mainly from Suez Canal shares and the Mint, and amounting altogether in 1910-11 to L2,769,500.[138] VI. IRISH CONTROL OF CUSTOMS AND EXCISE. Let us now come to close quarters with this important issue. The grand argument on the affirmative side is that the products of these duties represent nearly four-fifths of the tax revenue collected in Ireland. What are the objections? We need scarcely consider the general objection, sometimes made ostensibly in the interests of Ireland, that her public men have little financial experience. The fact is true, and it is not their fault. But the financial scheme cannot reasonably be based on a recognition of a temporary lack of experience. I place Customs and Excise together because I believe there is no serious question of making a distinction between the two, and of allowing Ireland to levy and collect her own Excise duties, while denying her authority over Customs. It is true that until 1860 such a distinction was made, and a lower Excise duty levied upon Irish than upon British spirits;[139] but the tendency in all modern States is to make the authority over Customs the same as that over Excise, and any departure from that principle, in the case of modern Ireland, is likely to cause considerable inconvenience. License Duties, which are included under the head of Excise, may, no doubt, without much inconvenience, be differentiated from the rest, but their Irish proceeds (L284,000) are too small to influence the question.