NON-REVENUE WORK OF THE DEPARTMENT.

In addition to the administration of the Customs and Excise Revenue this Department is entrusted with a number of other functions, the more important of which are specified below.

Changes in the non-revenue work of the Department were made during the year as described below under Old Age Pensions, and the German Reparation (Recovery) Act, 1921. Other less important changes include the abolition of the import control of Hops and of the export control of Gold and Silver coin and Gold bullion, the extension of a number of Public Health restrictions on the delivery of certain fats, and restrictions upon the landing of Irish Potatoes in Scotland.

OLD AGE PENSIONS.

The duties of Pension Officer under the Old Age Pensions Acts 1908-1924 are entrusted to officers of Customs and Excise. These duties are, broadly speaking, as follows :—

(1) to investigate and report to the local Pension Committee upon claims to pensions (which, under the Regulations, must be transmitted to the Pension Officer) and also upon "Questions" as to the increase, reduction or withdrawal of existing pensions;

(2) to give effect to the decision of the Pension Committee (or Central Pension Authority-Ministry of Health for England and Wales, Scottish Board of Health for Scotland-if the case has been decided on appeal) whereby a pension is granted, revoked or altered in rate, and to ensure to the pensioner the means of drawing his pension so long as he remains entitled to it. This involves visiting the pensioners in their homes, delivering to them their Pension Order Books, and inquiring as to their continued title to a pension.

In addition to these duties certain others were performed by Pensions Officers in co-operation with the Ministry of Health and the Scottish and Welsh Boards of Health during the year in investigating and reporting upon claims under the Widows, Orphans, and Old Age Contributory Pensions Act, 1925.

In Great Britain during the year 1925-26 the claims to Old Age Pension received were 225,000, against 247,000 in the preceding year, and the number of Questions" raised was 32,000 against 94,000 in the preceding year. As a result of the enquiries made 29,000 claims were not allowed, and 18,000 pensions already granted were revoked. The total number of pensions payable at the end of the year was 1,071,000 against 1,011,000 at the end of 1924-25.

TABLE 58.-Old-Age Pensions: Claims Received, Pensions Payable, Revoked, Lapsed, etc., for the year ended

31st March, 1926.

Claims rejected, and Pensions revoked on Questions raised during

Number

Total Number of Pensions actually payable on the last Friday in the year.

of Pen-
sioners

2s.

1s. Total.

Το
Men.

Το
Women.

Total

225,099 31,786

18,057 7,905 14,053 22,263

2,278

8,011 1,041,100 8,696 7,731 35 7,582

3 4,652 1,294 1,071,093 398,945 672,148 105,740

TABLE 59.-Pensions payable on the Last Friday in each financial Year. Country. 1908-9(a). 1910-11(b). 1913-14. 1919-20. 1920-21. 1921-22. 1922-23. 1923-24. 1924-25. 1925-26.

GERMAN REPARATION (RECOVERY) ACT, 1921.

This Act was in force from 1st April, 1921, until 9th April, 1925, after which date, in consequence of the acceptance of other arrangements, the collection of the levy was suspended. The Act provides for the payment to the Customs by the British importer of a proportion of the purchase price of German goods, subject to exemption under certain conditions. The official receipt for the amount so paid operated as a good discharge to the importer against the person to whom the purchase price of the goods was due. At the outset the proportion of the purchase price to be thus paid to the Customs was 50 per cent., and the Act applied not only to goods exported directly from Germany to this country, but also to goods of substantially German origin. After the acceptance by the German Government of the Schedule of Payments prescribed by the Reparations Commission, the rate of the levy was reduced on the 13th May, 1921, to 26 per cent., recoupment of which was made by the German Government to their exporters. On the 27th May, 1921, the application of the Act was restricted by Board of Trade Order made under Section 1 (5) to goods first consigned from Germany to the United Kingdom. From 26th February, 1924, to 8th September, 1924, inclusive, the rate of the levy was temporarily reduced to 5 per cent. of the purchase price of the goods, but from 9th September, 1924, it reverted to 26 per

cent.

The sums collected and paid into a special account set up under the Act "to be applied in such manner as the Treasury might direct toward the discharge of the obligations undertaken by Germany under the Treaty of Versailles," were as follows:

The purposes to which these amounts were appropriated are set out in Command Papers 1664, 1861, 2116 and 2584.

COMPENSATION LEVY (England and Wales).

The Licensing Act, 1904 (repealed by and re-enacted in the Licensing (Consolidation) Act, 1910), established a fund for each County and County Borough in England and Wales, known as the Compensation Fund, to be administered by the Compensation Authority (in a County the Court of Quarter Sessions, in a County

In addition, the sum of £26,800, which had been collected by the Irish Free State authorities in respect of German goods imported during 1922-23, was paid by them directly to the Treasury in 1923-24, and a final payment of £857 was made in 1925-26. These amounts do not appear in the accounts of this Department.

Borough the whole body of Borough Justices), and to be applied to the extinction of old on-licences (i.e., on-licences for spirits, beer or cider which were in existence on 15th August, 1904, when the Act of 1904 was passed) which the Licensing Justices and the Compensation Authority determine to be surplus to the requirements of the locality.

The Compensation Fund for each area is provided and maintained by means of an annual levy upon the holders of those old on-licences which are renewed. There is a scale of maximum charges varying from £1 to £100, graduated according to the annual value of the respective premises, and in each year the Compensation Authority, unless they certify that a levy is unnecessary, impose a levy at rates not exceeding, and bearing a common ratio to, the maximum rates in the scale. Provision is also made for reduction of the rate of charge in the cases of bona fide hotels, restaurants and other premises used for purposes to which the holding of a licence is merely auxiliary. Deductions from rent may be made by a tenant in respect of compensation levy paid by him, at rates varying, according to the unexpired term of his tenancy, from the whole amount of the levy in the case of an annual tenancy to 1 per cent. of the levy where the unexpired term does not exceed 60 years, subject to the proviso that the deduction shall in no case exceed half the rent.

The duty of collecting the levy is laid upon the Commissioners of Customs and Excise, the charges being levied and paid together with and as part of the duties on the corresponding Excise licence; but a separate account of the amount produced by the levy in each Compensation Area is kept by the Commissioners, and that amount is paid over to the Compensation Authority in accordance with rules made by the Treasury for the purpose.

Statistics for five years are shown in the following table.

MERCHANT SHIPPING ACTS.

Registry of Shipping.-During the year ending 31st December, 1925, there were 19,939 registry transactions under the Merchant Shipping Act, 1894, Part I, and 2,086 Certified Transcripts were issued.

Sea Fisheries and Fishing Boats' Acts.-During the year ending 31st December, 1925, there were 3,815 transactions recorded in the Sea Fishing Boats' registers, and 51 transactions under the Sea Fishing Boats' (Scotland) Act, 1886, were carried through.

Mercantile Marine.-During the year ending 31st December, 1925, the crews of 1,875 ships (21,553 men) were shipped, and the crews of 1,810 ships (20,611 men) discharged, 212 orders were issued for payment of wages and effects, 6,498 Money Orders were issued and 16,472 paid. The number of receipts issued in connection with seamen's savings banks was 461 and 158 payments were made. The transactions in connection with the transmission of seamen's wages were: 69 receipts issued and 1,440 payments made.

Wreck. During the year ending 31st December, 1925, 3,854 reports of wrecked property were made, and the receipts on account of wreck sold amounted to £4,068.

Light Dues.-52,401 Light Bills were issued and £703,557 were received as light dues.

SALE OF FOOD AND DRUGS AND PUBLIC HEALTH ACTS. The numbers of samples of imported goods taken by Officers of the Department and submitted for analysis were :

MERCHANDISE MARKS ACTS.

Under the Merchandise Marks Act, 1887, Section 16, and the Merchandise Marks Act, 1891, Section 1, powers are conferred on this Department to detain :

(a) Any imported goods to which are applied marks or descriptions that are misleading as to the character, composition or origin of the goods;