83. The points at issue are contained in items II, IV, V, VI and XI of our terms of reference. This part of our work is the most difficult part thereof, and the difficulty arises as much from the lack of statistical data as from the complications of the problem itself; for, not only do conditions differ widely between the provinces as a whole and the States as a whole, but from State to State, so that it is difficult to apply a common yard-stick.