Haifa to Beisan and then north to the frontier. Plan C was preferred by the commission. This plan was a modification of the partition, which would form a satisfactory basis of settlement, if the United Kingdom was prepared to provide a sufficient assistance to enable the Arab State to balance its budget. In this plan, the entire Galilee and a corridor from Jaffa to Jerusalem would remain under British mandate. Two members of the Commission also added Notes of Reservation. Russell argued that Plan B was preferred to Plan C, being more in accord with the Peel Commission's plan, more likely to secure peace, and more equitable and practical. Reid argued that all three plans were fatally flawed. Economy and finance The Commission also declared that there were financial and economic difficulties "of such a nature that we can find no possible way to overcome them within our terms of reference." It found that "it is not possible, under our terms of reference, to recommend boundaries which will afford a reasonable prospect of the eventual establishment of a self-supporting Arab State. This conclusion is, in our opinion, equally valid under plan C, plan B, and any other plan of partition which does not involve the inclusion in the Arab State of an area containing a large number of Jews, whose contributions to tax-revenue would alone enable that state to balance its budget". They suggested that the Arab and Jewish states not be given fiscal independence but instead the UK government accept "the very considerable financial liability" and provide a sufficient assistance to enable the Arab State to balance its budget. In a published summary his findings, Woodhead identified two reasons for the financial infeasibility of an Arab state. First, Jewish citizens of Palestine made much higher per capita tax contribution than Arabs, yet any feasible partition would leave few Jews in the Arab state. Second, the greater part of the Arab wealth lay in the places that would become part of the Jewish state due to their large Jewish populations. For example, although Arabs and Jews had about the same amount of land under citrus cultivation, less than one third of the Arab holding would be in the Arab state." The Commission proposed a modified form of partition called "economic federalism" in which the two states would enter into a customs union with the territories that remained under mandate, leaving