[141] I need scarcely point out that the newly-created Provinces of the Dominion of Canada are exceptions to this rule. But there is no analogy with Ireland. Such Provinces are carved out of newly settled public territory and given local government. [142] See pp. 244-245, and 277-278. [143] Until two years ago even the remaining one-fourth, added to other small items of Commonwealth revenue, was too large for the expenditure, and a part of it was returned annually to the States. [144] The other principal source of revenue is from Posts, but that is almost exactly balanced by expenditure, so that it barely affects the amount of the repayment to the States. [145] These figures are taken from the Official Year-Book of the Commonwealth of Australia, No. 3, 1901-1909. [146] It must be understood that the law requiring three-quarters of the Commonwealth revenue from Customs and Excise to be returned to the States does not imply that each State should have three-quarters of its contribution returned, but that the total amount returned should be at least three-quarters. [147] See p. 244. [148] Except perhaps in the case of Canada. [149] The Author is indebted, here and elsewhere, to papers by Messrs. C.R. Buxton, P. MacDermot, and R.C. Phillimore, in "Home Rule Problems." [150] By Clause 5 the following sums were allocated to the Irish Council for five years: (1) L3,750,000 for the maintenance of eight Government Departments; (2) L300,000 for public works; (3) L114,000 supplemental. [151] See p. 299. Under the Act of 1867, No. 2 was earmarked for this purpose. CHAPTER XIV LAND PURCHASE FINANCE[152] I. LAND PURCHASE LOANS. The data of the land problem are as follows: The superficial area of Ireland is 20,350,725 acres, and in 1909 it was utilized as follows:[153] Acres. Percentage. Area under tillage, hay and fruit 4,582,697 22.5 Area under pasture 9,997,445 61.6 Grazed mountain land 2,548,569 Woods, etc. 301,444 1.5 Bog, barren mountain, water, roads, townlands, etc. 2,925,570 14.4 Total 20,350,725 100.0 The agricultural area, calculated by the exclusion of the last item in the above column, works out at 17,425,155 acres, but since bog forms part of a large number of farms, we may, for the purposes of Land Purchase, place the agricultural area of Ireland at 18,739,644 acres, the figure given in the Census of 1901, and its annual value for rating purposes, as given in the same census, at L10,061,667. This area is divided into 603,827 agricultural holdings, which are in the hands of 554,060 occupiers, and vary in size from vast pasture ranches to the tiny plots of miserable rock-sown soil, which abound in the congested districts of the west.