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B. 1.-SALARIES, WAGES, AND ALLOWANCES OF ESTAB

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The rates and scales of pay shown in brackets (except where shown as inclusive) carry an addition in respect of Cost of Living bonus payable in accordance with the scheme set out in the Appendix on page 98.

The money provision for each item represents the total remuneration, including bonus where payable. (a) Personal to present holder.

(b) Senior Engineers at ports having more than one launch progress to 60s. a week on a scale of 56s.-18. 6d.-60s. a week. (c) Personal to present holders.

(d) For scales of pay of Temporary Clerks see note on page 9. The provision for 1926 is for casual assistance only, but a number of Temporary Clerks are employed temporarily in lieu of an equivalent number of established Clerks and are provided for under B.1.

EXTRA REMUNERATION (exceeding 501.):—

A number of the Launch Staff receive extra remuneration in excess of 50%. per annum each for Overtime Pay, Night Pay and Sunday Pay (see under B 4).

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B. 1.-SALARies, Wages, AND ALLOWANCES OF ESTABLISHED

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B. 7.--SERVICES OF ROYAL ULSTER CONSTABULARY MOTOR
PATROLS EMPLOYED ON CUSTOMS WORK (Refund
to Government of Northern Ireland)

Further provision for bonus owing to the average Cost of Living
index figure proving higher than anticipated

Deduct-For probable Savings by Retirements,
Vacancies temporarily unfilled, &c. ..

TOTAL B.-SALARIES, WAGES, AND ALLOWANCES (e): CUSTOMS

AND EXCISE COLLECTIONS

20,000 20,000

17,000

£3,724,100 3,691,000

46,100 50,000

£3,678,000 3,641,000

The rates and scales of pay shown in brackets (except where shown as inclusive) carry an addition in respect of Cost of Living bonus payable in accordance with the scheme set out in the Appendix on page 98.

The money provision for each item represents the total remuneration, including bonus where payable.

(a) Subject to revision in the event of the cost of living index figure talling to 60 or below.

(b) Subject to revision should there be any appreciable alteration in the cost of living.

(c) At present 1,245 Pensioners (Army, Navy, Royal Irish Constabulary, &c.), with pensions varying in amount from 121. 11s. to 2401. per annum, are employed. 18 Correspondents receive 1361. for performing Customs Duties at outlying places. (4) Includes provision for extra attendance given for the convenience of Merchants. The charges against the Merchants are brought to account as Appropriations in Aid. (See page 16.)

(e) The expenditure incurred in the collection of Customs Revenue of the Isle of Man, although voted by Parliament, is borne by the Revenue of the Island, in accordance with the requirements of the Act 29 Vict. c. 23; the sums are recovered and form a portion of Subhead R., Appropriations in Aid. (See page 16.)

The Rental value (including fue, and light) of official rooms occupied during the year 1926 is estimated as follows:1 Officer.

1 Superintendent of Waterguard.

16 Housekeeper-Messengers.
7 Watchers.

2 Unestablished Messengers.

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£

s. d.

1,130

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5 Assistant Preventive Officers. Twenty-six of the above were in receipt of Cleaning Allowances varying from 31. to 1401. per annum (Subhead B. 5).

C.-TRAVELLING AND SUBSISTENCE ALLOWANCES, &c. :

Travelling and Subsistence :-
1. Head Office ..

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H.-PAPER, PRINTING, INSTRUMENTS, &c., FOR REVENUE

PURPOSES:

1. Paper, Printing of Stamps, &c.

2. Instruments and Materials

1,300

1,300

9,200

9,200

£10,500

10,500

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M.-EXPENSES OF PROSECUTIONS, REWARDS, &c. (b) :
1. Expenses of Prosecutions, and of making detections.
Payments to Sheriffs and all other Legal Charges,
Travelling, &c.

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2. Rewards to Officers and others for detection of evasions
of the Revenue Laws, and on account of Goods Seized,
and of Fines and Penalties recovered ..
3. Rewards to Constabulary for detecting persons engaged
in Illicit Distillation, &c., in Northern Ireland

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TOTAL FOR EXPENSES OF PROSECUTIONS, &c. ..

£15,200

13,000

(a) The rates and scales of pay shown in brackets (except where shown as inclusive) carry an addition in respect of Cost of Living bonus payable in accordance with the scheme set out in the Appendix on page 98.

The money provision for each item represents the total remuneration, including bonus where payable.

(b) The proceeds of the Sale of seized Goods, and of Penalties and Law Costs recovered, form a portion of Subhead K. Appropriations in Aid. (See page 16.)

N.-FINE FUND:

Compassionate Grants to Widows and Children of deceased
Officers, and to others in distressed circumstances

P.-INCIDENTAL EXPENSES:

Petty Office Expenses, e.g., Laundry, Cost of Packing
Cases, &c.

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Q.-SUPERANNUATIONS AND OTHER NON-EFFECTIVE
CHARGES:

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CHARGES:

Statutory :

(1) Additional Allowances granted under
Superannuation Act, 1909

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(2) Death Gratuities granted under the
Superannuation Acts, 1909 and 1914

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(3) Gratuities to Established Officers under
the Superannuation Act, 1859
(4) Gratuities to Unestablished Officers
under the Superannuation Act, 1887
(5) Gratuities to dependants of Unestab-
lished Officers under the Superannua-
tion Acts, 1887 and 1914

Non-Statutory:

(6) Marriage Gratuities

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3. INJURY GRANTS:

29

6

38

(1) Grants under the Warrants made under
Section 1 of the Superannuation Act, 1887
(2) Payments under the Workmen's Com-
pensation Acts, 1906 to 1923

4. COMMUTATION OF PENSIONS (ANNUITY) :
Amount to be paid over to the National Debt
Commissioners for Advances made in Com-
mutation of Pensions

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2,753 2,723

TOTAL FOR SUPERANNUATIONS, ETC.

£862,000* 796,000

Of this sum a portion is recoverable from the Northern Ireland Government and a portion from the Government of the Irish Free State. In the former case the sum recoverable will be deducted from the Northern Ireland share of reserves taxes, and in the latter case the receipts form a portion of Subhead R, Appropriations in Aid.

(a) The actual number in course of payment on 30th September, 1925, was 2,652.

(b) Sixteen late Collectors and Officers are in receipt of Pensions from the Office of Commissioners of Crown Lanils (Class II, 32), varying from 21. 58. 4d. to 391. 10s. 3d. per annum for services in connection with the collection of Quit Rents in Ireland.

(c) This amount includes additional payments under the Pensions (Increase) Acts, 1920 and 1924, of £13,581 in respect of 443 pensioners.

R.-APPROPRIATIONS IN AID.

1. For Clerical Services and Incidental Expenses on account
of the General Lighthouse Fund

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2. (a) Repayments from Government of Northern Ireland
under Section 63 of Government of Ireland Act, 1920
(b) Repayments from the Irish Free State Government
in respect of pension charges, &c.

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3. Cost of Collection of Revenue and of Superannuation
Allowances, Isle of Man. (See note (e) on p. 13)

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4. Charges for collecting Local Dues, &c. ..

2,200

2,250

5. Fees for Registration of Ships, &c., under Merchant

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6. Moneys received from Merchants, &c., for Special
Attendance of Officers, &c. (See note (d) on p. 13)
7. Fees for Returns and Certificates issued to traders and
others in connection with the Bill of Entry" &c.

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10. Proceeds, less Duty, of Goods sold at Customs Sales, and
proceeds of Sale of Abandoned Snuff, &c.

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11. Fines, Forfeitures, Law Costs recovered, &c. (See note
(b) on p. 14)

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12. Miscellaneous Receipts

3,050 2,850

TOTAL FOR APPROPRIATIONS IN AID

£247,000 253,000

† Se note on page 117 of the Estimate for Mercantile Marine Services (Class 1). 12).

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