§ How are Scotland and Ireland to be dealt with? I think Scotland presents a problem which is very easily solved. [HON. MEMBERS: "Home Rule!" and "That is the worst remedy!"] There is a disagreement among Scottish Members on the point, and it would not do for Welshmen to intervene. The Goschen principle of distribution as between England and Wales, Scotland and Ireland, was eighty-hundredths for England and Wales, eleven-hundredths for Scotland, and nine-hundredths for Ireland. I think it is the best method of solving the problem as far as Scotland is concerned that we should adhere to that principle. You might have taken the principle of expenditure on rates; it makes very little difference. Ireland presents a much more difficult problem and is in a different position. In Ireland education and police are maintained almost exclusively out of 84 Imperial Grants, and you cannot give a Grant in aid of rates where rates do not exist. I think the fairest principle for Ireland would be this: That you should eliminate the amounts given in relief of rates for those two particular services, education and police, and give Ireland her Goschen proportion of the rest.