10. The experience of. the years under the 1919 Act clearly showed that the sources of revenue allocated to the provinces were inelastic, and were insufficient. to meet the increasing requirements of the provinces for their expanding needs for nation-building services such as Education, Medical Relief, Public Health etc., which fell almost wholly in the provincial field. It was clear that some additional revenue heads had to be released to the provinces; and while the Government of India Act, 1935, did not make any radical change in the allocation of heads between the Centre and the units, it revived in a somewhat modified form the earlier principle of dividing the proceeds of certain Central heads, the two heads concerned being Customs and Taxes on Income. The Act also provided for the grant of fixed subventions to some of the smaller provinces, and gave the Centre power to raise excise and export duties for distribution among the provinces and federating States. After an enquiry into the relative needs of the Centre and the provinces by Sir Otto Niemeyer, the provincial shares in the divided heads of Central revenue and the subventions to some of the provinces were fixed by an Order-in-Council, which, subject: to a modification during the war, continued. till 15th August, 1947.