Existing Civil Servants were retained in their offices at existing salaries. If the Irish Government were to desire their retirement, they would be retired on pensions. On the other hand, if at the end of two years the officers themselves desired to retire, they could do so, receiving pensions on the usual abolition of office scale. Supposing the Home Rule Bill to have become law the account of Irish finance would have stood thus: RECEIPTS. Imperial taxes: Customs £1,880,000 Excise £4,300,000 Total £6,180,000 Local taxes: Stamps £600,000 Income-tax 6d. £550,000 Total £1,150,000 Non-tax revenue: Post Office £1,020,000 Total: £8,350,000 EXPENDITURE. Contributions to Imperial expenditure on basis of one-fifteenth of Imperial expenditure: Debt charges £1,466,000 Army and Navy £1,666,000 Civil charges £110,000 Total £3,242,000 Sinking Fund on one-fifteenth of capital of debt £360,000 Constabulary(101) £1,000,000 Local Irish Civil charges £2,510,000 Collection of revenue: Imperial taxes £170,000 Local taxes £60,000 Non-tax revenue £604,000 Total £834,000 Surplus £404,000 Total £8,350,000 When it is said that in 1885-1886 Ireland was paying to Imperial expenditure in the proportion of £2 to £23, that proportion was calculated on the whole gross Imperial expenditure, whereas Mr. Gladstone calculated the proportion of £2 to £28 on a military expenditure materially cut down, for he excluded from it charges which ought strictly to be called war charges, a modification very favourable to Ireland and reducing considerably her true contribution. He made another concession of great importance. He proposed to credit Ireland with the entire receipts levied in Ireland, but that was not a true test of the amount of taxation paid by Ireland. There are goods which pay duty in Great Britain, but which are consumed in Ireland, so conversely there are goods which pay duty in Ireland but are consumed in Great Britain. For instance, spirits, porter, and tobacco are largely exported duty paid from Ireland and are consumed in Great Britain, and Mr. Gladstone calculated that the excess of duties so paid in Ireland on goods consumed in Great Britain amounted to no less a sum than, £1,400,000 a year. That is of course British Revenue, and in striking a true account between the two countries it should be credited to Great Britain, not to Ireland. The Home Rule Bill, however, gave it to Ireland, a direct grant of £1,400,000(102) from Great Britain to Ireland, and if that amount be subtracted from the contribution of £2 to £28, it leaves the proportion £2 to £52 instead of £2 to £23. If we strike a balance between the contributions to be paid by Ireland to Great Britain under the Home Rule Bill, and the grants to be paid to Ireland, we shall arrive at the following result: