If the duties had been reduced there might have been an increased consumption. Who can say how much of the revenue lost to the Irish Exchequer in the event of a reduction of duties would have been due to the reduced rates of duty, and how much had been regained by increased consumption. Again, if the Excise duties had been increased, as in the Budget of 1909, to such a degree that the total revenue at the higher duty was less than the total revenue from the lower duty, who could have determined whether this was a case requiring a payment from the Irish to the British Exchequer, or from the British to the Irish Exchequer.