Particulars. New South Wales. Tasmania. L L Refunded by the Commonwealth 3,377,213 232,342 Taxation (direct) 907,249 250,835 Public Works and Services 7,309,062 329,192 Land 1,778,002 96,519 Miscellaneous 274,600 25,017 Totals 13,646,126 934,405 Now, Ireland raises no public revenues at all from Public Works, only L24,500 out of a total of ten millions from public lands; while 29.25 per cent, of her "true" tax revenue comes from direct taxation and 70.75 per cent, from Customs and Excise. To take away even a third of her receipts from Customs and Excise would be to leave her with a deficit of three millions and a half, which would have to be made up by additions to a direct taxation, which is already vastly higher than in any part of Australia. She needs every penny of her revenue from whatever source derived, and there is no possibility of extracting from her a contribution to Imperial services, unless it be an illusory contribution based on faked figures. The real moral to be derived from the Australian comparison is that both Australia and Ireland are countries where accumulated wealth is comparatively small, and where the importance of indirect taxation is very great. All the more reason for giving Ireland control of her own indirect taxation. Canada, and, indeed, all the self-governing Colonies, suggest the same moral. In Canada the Federal or Dominion Parliament has an unlimited power of taxation, the Provinces being vested only with the concurrent right of direct taxation within their respective borders (B.N. America Act, Clauses 91 and 92). In practice, nearly the whole Federal tax revenue is derived from Customs and Excise. We have no materials for a comparison of gross and net provincial contributions, because no records are compiled. Under an Act of 1907, revising the former arrangements, two small subsidies, forming a fixed charge on the gross Federal revenue, and bearing no specific proportion to the income from Customs and Excise, are given to each Province. 1. A subsidy (from L20,000 to L40,000) based on the total provincial population. 2. A payment of 80 cents per head of the provincial population.