Abbildungen der Seite

are solicited from all members of the service, and are expected particularly from assurers, whose families may hereafter participate in its advantages.

Every officer assured in the Atlas Company, to the amount of £300 and upwards, is entitled to a voice in the direction of the Benevolent Fund. Collectors are enjoined to receive contributions and to circulate the papers and reports of proceedings occasionally issued by the Committee of Management.

The annuities were originally as high as five per cent. upon the sum insured, but the present state of the fund does not warrant the payment of more than three per cent.

A Fund-in-Aid has, however, been established with a view to increase the annuities paid by the Benevolent Fund: the benefits of this fund are confined to those assurers who contribute annually five shillings per cent. on the sum assured. It is expected that this payment will secure two per cent. additional annuity.

36. SUPERANNUATION ALLOWANCES.-Officers of Inland Revenue, in common with other civil servants of the Crown, are by law entitled to superannuation alllowances, at a certain age, and on certain conditions, which are briefly as follows :

Every person under sixty years of age applying for superannuation allowance, must produce medical certificates to the satisfaction of the Treasury, that he is unable from infirmity of mind or body, to discharge the duties of his situation, and that such infirmity is likely to be permanent.

The full amount of superannuation allowance payable to any person, other than the head officer, or one of the head officers of a department, is not to be granted, unless upon production of a certificate from the head officer, or from two head officers, if there be more than one, that the claimant has served with diligence and fidelity, to his or their satisfaction. The Lords of the Treasury bave lately signified their resolution to grant only the minimum amount of retiring allowance to any officer or clerk whose conduct may have tended to bring discredit on the public service.

In cases of incapacity for further service, produced by severe bodily injury received while in discharge of duty, the Treasury may grant to persons who have not served long enough to entitle them to superannuation allowance, gratuities not exceeding three months' pay for every two years of service, or a superannuation allowance, not exceeding one-sixth of the salary and emoluments of office. To persons who are compelled from infirmity of mind or body to quit the public service, before the completion of a period that would entitle them to superannuation allowance, gratuities may also be granted, at the discretion of the Treasury, but not exceeding the amount of one month's pay for each year of service.

In the event of the abolition of any office or of any change of system by which improvements can be effected, the Treasury may grant to persons so retiring or removed from the public service, such special annual allowance as may seem to them a reasonable and just compensation for the loss of employment, not exceeding two-thirds of the salary and emoluments enjoyed.

For special services, appearing to deserve a special reward, an allowance may be granted of greater amount than the person would otherwise be entitled to receive; but no such allowance is in any case to exceed the salary and emoluments of the grantee at the time of his retirement.

Officers superannuated before the age of sixty, are liable until they attain that age, to be called on to serve again in any capacity for which their previous occupation may render them eligible; and in the event of refusal to serve, or failure to execute duties satisfactorily, if in good health, the right to superannuation or compensation allowances to be forfeited.

Every officer on being transferred from employment entitling him to superannuation allowance, to other public employment not so entitling him, shall, on his ultimate retirement, be entitled to the same allowance as if he had continued to hold his former office, and at the same rate of salary as when he vacated it, but subject to the conditions which would, in that case, have been applicable with respect to the grant of such allowance.

Unless an officer shall have been, for at least three years, in receipt of the salary of the station which he holds at the time of his retirement, the superannuation allowance to be granted to him, is to be computed upon the average amount of the salary enjoyed by him during the three years next preceding the commencement of such allowance.

No superannuation or compensation allowance can be enjoyed by a person who is, at the same time, in the receipt of salary for efficient services, unless as a sum required to make up any difference there may be between the salary of his present and of his former appointment.

There are, at present, three distinct scales of Superannuation Allowance for Officers of the Civil Service, with reference to the dates of their appointments and the number of years employed, respectively, as shown in the annexed table.

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][ocr errors][ocr errors]

With regard to these several rates of superannuation allowance, and their comparative advantages, it may be observed that No. 1 scale is obviously much higher than No. 2 or No. 3, for every period of service. After 30 years' employment, a person entitled to superannuation under it would receive as great an allowance as would be given to him under No. 2 scale at the end of 45 years, and under No. 3 scale at the end of 40 years' service; but the number of persons who can claim the benefit of this scale is now very limited.

No. 2 scale, although formally repealed by the Act 22 Vic. c. 26, is still virtually in force, as at certain points it is superior to No. 3 scale, and, as the Act in question expressly declares, that its provisions are not to be construed to the prejudice of existing rights.

By neither No. 2 nor No. 3 scale can more than 40-60ths, or two-thirds, of the salary, &c., be obtained, whatever the term of service; but by No. 3 scale, this proportion is reached five years sooner than by No. 2.

At the end of 15, 20, and 25 years' service respectively, the allowances granted under these scales are exactly equal. From 10 to 14, from 17 to 19 years inclusive, and also at 24 years, the advantage lies with No. 2 scale : at 16 years, from 21 to 23 years inclusive, and from 26 years out, No. 3 scale confers a larger retiring allowance than the other.

Any question that may arise as to a claim for superannuation is to be referred to the Treasury, whose decision shall be final.

The following Treasury minute, with the examples appended, will fully exhibit, the present method of granting superannuation allowances :

Treasury Minute, dated 14th June, 1859. Superannuation Act 22 Vic. c. 26, Regulations. 1st. As regards those who may have entered the Civil Service before the 5th August, 1829. That, the maximum amount of the superannuation allowance for the quinquennial period, under 4 and 5 Wm. IV. c. 24 s. 9, preceding that through which the applicant is passing, be estimated. That, to the maximum in question, there be added for each year in excess of the preceding quinquennial period, one-fifth of one-twelfth, equal to 1-60th of the applicant's salary, and emoluments. That, the applicant be considered entitled to this amount under ordinary circumstances ; a larger amount may be awarded in cases of special merit, but within the maximum of the quinquennial period; and a smaller amount may be awarded in case of demerit. In either of these cases, the claim is to be submitted to the full superannuation committee, and a note made of the grounds of decision.

2nd. As regards those who may have entered the Civil Service since the 5th August, 1829. That, the maximum amount of the superannuation allowance for the septennial period, under 4 and 5 Wm. IV. c. 24, s. 10, preceding that through which the applicant is passing, be estimated. That, to that maximum there be added for each year in excess of the preceding septennial period, † of It, equal to od of the applicant's salary and emoluments. That, the applicant be considered entitled to this amount under ordinary circumstances, &c., as above. When a higher rate of allowance would accrue under the 22 Vic. c. 26, that higher rate shall be allowed. That in no case a fractional part of a year be allowed."

Example. Suppose 34 years' service under the three different scales. By No. 1 scale, 25 and under 20 years' allowance #sths. For each year above 30 add oth

35 + 4 then, on £100 net salary and emoluments, the amount will be

88ths of £100 = $65.

By No. 2 scale. 24 and under 31 years' allowance 38ths. For each year above 31 add th; then on $100, as before, the amount will be 18 += tfths of £100 £45 48. 9.

By No. 3 scale, Ifths of £100 = £56 138. 4d.
In this case the difference in favour of No. 3 scale over No. 2, amounts to £11 83. 7d.


87. PAYMENT OF SALARIES.-All Salaries to out-door officers are paid roundly that is, in equal portions, eight times a year. The collector makes these payments either at the sittings for the receipt of duties, or immediately after the close of each round, a period, the limits of which are fixed annually by Board's order.



Owing to the manner in which the expenses of management of the public service are voted by Parliament, no periodical payment is allowed to be made before the day after the termination of the quarter or round when it becomes due, that is, salary due, for instance, on the 31st March cannot be paid until the 1st April. Periodical increases of salary are not to be paid without a special authority from the Board, founded on the collector's report as to the officer's conduct. The first annual increase of pay to an officer, takes effect from the commencement of the quarter next after twelve months from the date of the Board's minute appointing him to his existing rank. All salaries and allowances for periods less than a quarter of a year, except payments for a complete round, are to be computed according to the number of days in the quarter in which the same shall become payable. Thus, to compute a salary or an allowance of £100 per annum, for a portion of the quarter ending the 30th June, say for thirty days, the calculation must be

As 91 days : 30 days :: £25 : £8 4s. 10d. And so, in proportion for any other number of days, or amount of salary or allowance. Fractional parts of a penny are excluded in the payment of salaries to officers.

38. LEAVE OF ABSENCE.--Collectors, Surveying General Examiners, and Col. lectors' Clerks are allowed leave of absence, on their private affairs, for twenty-eight days, and Supervisors and all classes of Surveying Oficers, for fourteen days, in each year ending 31st December, exclusive of Sundays and official holidays. The leave, except in cases of emergency, must be taken at such times as will not cause inconvenience to the public service. Salary is not paid for any greater period than twenty-eight or fourteen days respectively as above, if the absence be extended, on request, beyond those terms.

Officers who may be unable from illness to perform duty, are allowed leave of absence for the first fourteen days, without medical certificate. If the illness continues beyond that time, a medical certificate must be obtained, and application made to the Board for additional leave, which is granted in periods not exceeding twenty-eight days at a time. If at the end of sixteen weeks an officer is unable to resume business, his salary will cease, and if at the end of twenty-four weeks he is still incapable of duty, he will be called on to relinquish the service. The same regulations, slightly modified, apply to Collectors, Surveying General Examiners, Collectors' Clerks, and Supervisors.

39. LEGAL PRIVILEGES AND DISABILITIES OF Excise OFFICERS.-Officers of Inland Revenue enjoy exemption from the following civil obligations : From taking parish apprentices (4 & 5 Wm. IV. c. 51, sec 3); from serving in the militia, or on any jury, or in any corporate, parochial, or public office (7 & 8 Geo. IV. c. 53, sec. 11); they are not, however, exempted from payment of highway rates, as many have supposed. No action can be brought against any officer for anything done in the discharge of his duty, without a month's notice given in writing (7 & 8 Geo. IV. C. 53, sec. 114.)

All persons employed in the service of the Rovenue are prohibited, under a severe penalty, from interfering, or in any way interesting themselves in the election of Members of Parliament (7 & 8 Geo. IV. c. 53, secs. 8 & 9). This regulation is invariably enforced by the Board with the greatest rigour.


40. VARIOUS REGULATIONS FOR THE CONDUCT OP OFFICERS.—No officer is permitted to deal in goods subject to the Excise laws (7 & 8 Geo. IV. c.53, sec. 10); and by the orders of the Board, officers are also restricted from carrying on any trade or business, from performing servicus for traders, and from surveying their relations. They must not be members of any political association. They must not kill game, nor be employed as gamekeepers, nor in breaking dogs. They are enjoined to be circumspect in resorting to force, and are on no account to use handcuffs when taking persons into custody. They are not to communicate the amount of duty charged, to any one out of the service but the trader on whom it is charged.

When any officer, clerk, or other person in the Inland Revenue department, shall be arrested, or imprisoned for debt, or shall become bankrupt, or shall have given notice of his intention to take the benefit of the Bankruptcy Act, he is forthwith to report the circumstance to the Board. Any omission to comply with this injunction, will render the person liable to dismissal. The person so arrested, imprisoned, or coming under the operation of the Bankruptcy laws, as above stated, will be forthwith suspended from office, and unless very strong reasons be shown to the contrary within a reasonable time, will be superseded.

Officers who hold no authority and give no security for the receipt of money on behalf of the revenue, are forbidden, under pain of dismissal, to take up the smallest amount of duty, as an accommodation to traders, or on any other pretence. The only exceptions to this rule apply to cases of the recovery of a penalty, on the execution of a body warrant, and to cases in which duty is in danger of being lost, when the collector may specially authorize them to demand and receive the money owing to the Crown.

All officers are strictly forbidden to seek promotion through the influence of Members of Parliament, or through any other source than their own application to the Board or to an individual commissioner.

Those who relinquish the service have no claim for re-admission at any futuro period.



41. EXCISE GROWING DUTIES.—The Excise duties of Inland Revenue are classed under two principal heads-Growing duties and Licence duties. Growing duties are those which attach to the goods successively produced in the course of certain manufactures and operations, such as the duties on malt and spirits or on the amount of business transacted by traders who are not manufacturers, such as the mileage duty on the running of stage carriages, or the tax on receipts for the conveyance of railway passengers.

« ZurückWeiter »