C.-SALARIES, POUNDAGE, AND ALLOWANCES OF DIS-
TRIBUTORS AND SUB-DISTRIBUTORS OF STAMPS,
&c. :

1. Salaries and expenses of Stamp Offices, Stock Exchange,
London, Lloyd's, and Stock Exchange, Manchester (b)
2. Salaries of Distributors and Sub-Distributors of Stamps
in Scotland, who are paid by fixed salaries (c); these
officers also act as Collectors of Taxes ..

3. Allowances to Officers of the Principal Probate Registry
for the sale of Estate Duty, &c., Stamps

TOTAL..

D. COMMUTED ALLOWANCES, &c., TO CLERKS TO THE
LOCAL COMMISSIONERS OF TAXES:

1. Commuted Allowances in lieu of Poundage and Expenses
to Clerks to Commissioners of Taxes under Acts 43 & 44
Vict. c. 19, 54 Vict. c. 13, and 55 & 56 Vict. c. 25.
various rates)

(At

2. Expenses under the Land Tax Redemption Acts and
the Land Tax Commissioners Names Act, 1906

E. COMMUTED ALLOWANCES, &c., TO ASSESSORS AND
COLLECTORS OF TAXES: (a)

1. Commuted Allowances in lieu of Poundage to Assessors
and Collectors of Taxes, under Acts 48 & 49 Vict. c. 51,

s. 25, 54 Vict. c. 13, ss. 3 and 4, and 55 & 56 Vict. c. 25,
England (at various rates) (d)..

2. Commuted Allowances in lieu of Poundage to Assessors,
Scotland, under Act 54 Vict. c. 13 (at various rates);
and Remuneration to Collectors of Income Tax
(Quarterly Assessments) (d)

3. Commuted Allowances in lieu of Poundage to Collectors
of Income Tax (Northern Ireland) under Act 16 & 17
Vict. c. 34, s. 58 (at various rates) (d)..

4. Statutory Poundage to Assessors and Collectors of
Income Tax, viz. :-To Agents for Foreign Dividends,
including Bankers and other persons dealing in
Coupons, &c., Schedules C and D; to Officials of
Railway Companies, and Head Money on certain
Assessments (Schedule E) (at various rates)
Allowances for collecting Taxes in arrear (at various
rates)

5. Guarantee Premiums in respect of Collectors of Taxes,
and other Incidental Charges

6. Health Insurance: Employer's contributions
Unemployment Insurance: Employer's contributions..
7. Widows' &c. Pensions: Employer's contributions
Provision for revision of allowances (United Kingdom)

(a) Collectors of Taxes in Scotland, who are also Distributors of Stamps, are paid by fixed salaries. (See Subhead C). The Income Tax Assessments in Northern Ireland are made by the Special Commissioners of Income Tax, whose salaries are provided under Subhead A, Chief Office.

(b) In addition to salaries of the Permanent Establishment, provided for under Subhead A.

(c) Under this item provision is also made for poundage on sales of stamps at Edinburgh and Glasgow Stock Exchanges. (d) Includes allowances to certain Assessors of Land Tax when the surplus for the parish is extinguished under operation of the Finance Act, 1896, and casual travelling expenses of Collectors.

H.-NEW MACHINERY, REPAIRS, DIES AND PLATES, &c. :

1. New Machinery, Repairs to Engines and Machinery in
Stamping Departments, and Articles purchased for
Stamp Manufacture, &c.

2. Dies and Plates, &c., for Impressing and Printing Stamps

TOTAL..

I.-CARRIAGE, ADVERTISEMENTS, AND STAMPS FOR
REVENUE PURPOSES:

1. Carriage of Books and Parcels

2. Advertisements, Printing, and Publishing List of Bank
Shareholders other than those of Companies registered
under the Joint Stock Companies Acts

K.-PAPER FOR ADHESIVE STAMPS, &c., PRINTING AND
GUMMING, BOOKBINDING, SMALL STORES, &c.:

1. Gumming and Milling Revenue Adhesive Stamps, &c...
2. Water-marked Paper for Revenue Adhesive Stamps,
Medicine Labels, and Card Wrappers ..

3. Other items, i.e., Trucks, Trollies, &c. (including Repairs
and Carriage), Bookbinding and Small Stores, Wooden
Rollers for Parchments, &c.

TOTAL..

L.-COPIES OF POOR RATES FOR INCOME TAX PURPOSES, &c.:

purposes

Copies of Poor Rates or Valuation Rolls for Income Tax

(19329)

12

B

N.-LAW CHARGES-COST OF REVENUE CASES,
REWARDS, &c.:

Counsels' Fees and other Law Costs in Revenue cases; Pay-
ment of Sheriffs' Poundage, and all other Legal Charges,
including Rewards

(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 tonus where payable.

(b) Some of these posts are filled by Temporary Clerks.

(c) Messengers are included in the consolidated Establishment of Messengers at the Chief Office. (d) One of these posts is held by an unestablished Clerk.

P.-INCIDENTAL EXPENSES:

Office Keepers' Disbursements, i.e., washing towels and
dusters, &c., Packing Cases, Bags for removing Waste
Paper, &c., and other Incidental Expenses

Q.-SUPERANNUATION AND OTHER NON-EFFECTIVE
CHARGES:

Officers, viz. :—

Gratuities under Superannuation Act, 1859 ..
Additional Allowances

under Superannuation

Act, 1909

Gratuities in case of death, under Superannuation
Act, 1909

6,000

6,000

Compassionate Gratuities, viz. :—

Gratuities to Unestablished Officers, under Super-
annuation Act, 1887

R.-COMMUTATION OF PENSIONS (ANNUITY):

Annuity to be paid to the National Debt Commissioners
for Advances made in Commutation of Pensions :-

(a) This figure includes additional payments, under the Pensions (Increase) A ct, 1920, of 1,0471. in respect of 48 pensioners, and further payments under the Pensions (Increase) Act, 1924, of 1741. in respect of 45 pensioners.

(19329)

B2

1926.

1925.

£

£

VALUATION OFFICE.

AA.-SALARIES, WAGES, AND ALLOWANCES: (a)

CC.-CLEANING AND TAKING CARE OF OFFICES :—(a)

1. Wages of Caretakers, &c. ..

2. Health Insurance: Employer's contributions
3. Widows' &c. Pensions: Employer's contributions

TOTAL..

16,300
1,250

18,500

1,120

£17,550

19,620

(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.