A good man may learn to content himself with a modest estate. It is not possible to determine with precision the revenue which the British Government draws from Scotland. All surtax is collected in England; and Customs or Excise Duty on articles consumed in Scotland may be collected in England. The fundamental question to be asked is how much of the revenue raised in Scotland is also spent in Scotland. ‘Local services’ in Scotland may be taken to cover such services as health, housing, roads, forestry, food and agriculture, national insurance and assistance, and so on. The British Government, however, does not supply people with the figures necessary to give a satisfactory answer. Information on this subject – to quote the words of the Royal Commission on Scottish Affairs – ‘is not available’. The position of Scotland is naturally worse where her special needs have nothing corresponding to them in England.