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Class I, Vote 14, page 122. Works and Buildings in
Class II, Vote 40, page 273. Northern Ireland Services
Class III, Vote 17, page 323. Supreme Court of Judica-





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Class III, Vote 18, page 324. Land Purchase Commission

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Irish Boundary Commission
Repayments to the Local




Inland Revenue.-Officers loaned to the Compensation Com-

In addition to the above items, shown in accounts, services are rendered to Northern Ireland of which the cost is included in general headings. The cost is in all cases recovered, either by direct payment or by deduction from the Northern Ireland share of reserved taxes. follows (1925-26).

These are as

Customs and Excise Dept.-Collection of Customs Dues
Inland Revenue Dept.-Collection of Revenue
Post Office.-Maintenance of postal services
Customs and Excise Dept.-Administration of Old Age
Pensions, &c.

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Post Office. Certain agency services (Section 63 Govern-
ment of Ireland Act)



Exchequer and Audit Dept.-General Allied Service
Civil Service Commission.-General Allied Service
Government Chemist.-General Allied Service
National Debt Office.-General Allied Service

Office of Works.-General Allied Service

Rating of Government Property.-General Allied Service
Stationery Office.- General Allied Service








*The Government of Ireland Act (Section 24) provides for payment to the Government of Northern Ireland of its share of reserved taxes, after deducting the Northern Ireland contribution to Imperial liabilities and expenditure and the cost of reserved services. A net payment of £4,014,814 is shown on this account in the Finance Accounts, 1925-26, page 43, but the final sum due in respect of 1925-26 is not yet determined.

These sums are recovered from the Northern Ireland residuary share of reserved taxes before arriving at the net sum referred to at* above.

This sum except as regards the small amount in respect of Pensions Appeal Tribunals (an Imperial Service) is recovered from the Northern Ireland residuary share of reserved


§ These sums are paid in cash to Departments.


PAPER handed in by Mr. A. E. Watson, C.B.E.


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Note.-Advances under the first four of these Acts only were made from the Local Loans Fund.

* Including £1,070,363 value of Securities held for sinking Fund not yet applied to cancellation of Guaranteed Land Stock.

The British Authorities were not concerned with, and had no knowledge of, the amount of arrears due by Borrowers in respect of Advances under this Act, the British funds receiving the amount of the annuities collectible in full.

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I am commanded by my Lords Commissioners of the Admiralty to acknowledge receipt of your circular letter of the 11th inst., No. F.9956, addressed to the Accounting Officer, and enclosing a copy of the Treasury Minute dated the 1st ultimo on the Second Report from the Committee of Public Accounts, 1926, the contents of which have been duly noted.

The Secretary,

I am,


H.M. Treasury, S.W.1.

Your obedient Servant,




Aden.-British military expenditure, to be borne on Middle Eastern
Vote, Creedy 6898, and contribution to be made by Government of
India, Creedy 6902.

Admiralty.-Administrative staff: Numbers 1925 and 1914, and reasons
for increase, Murray 6726-30, 6740-1, 6745-54- -Reduction, since
1925, Murray 6755-6, question of possibility, Murray 6748-51, 6757-9
Size of, not dependent on number of men in the fleet, Murray

Reply to Treasury Minute, Murray App. 63 (p. 695).

Admiralty Research Laboratory.-Erection of roofing over tank and form-
ing of access road, Earle 647, 649-52, App. 57 (p. 690); Watson
648, 651.

Agency services.-Charges, consideration by Committee, Ramsay 548.
Agriculture, Board of, Scotland.-See under Scotland.

Agriculture and Fisheries, Ministry of.-Agricultural Education and Re-
search, inspectors, increase, Floud 4440, 4442-9 Appropriation
Account, 1924-25, App. 1 (p. 595)-Beet sugar subsidy, financial
results of operations and question of, in future, Floud 4360-78,
4418-24, 4481-Commercial and Tithe Division, staffing of, Floud
4432-9- -total Cost shown in Estimates, Floud 4343.
Fisheries Department: Staff, Floud 4344-7-Travelling expenses,
explanation, Floud 4348-52.

Fishery research: Floud 4462-3- Co-ordination with work in Scotland
through Advisory Committee on Fishery Research, Floud 4482.
Flax operations: Depreciation of factories, Floud 4285-8, App. 29
(pp. 633-4)- -Financial results, Ramsay 4242; Floud 4243-48, App.
28 (p. 633)- -Headwell Factory, valuation and price received when
sold, etc., Floud 4244-8, App. 28 (p. 633)-
-in Northern Ireland, par-

ticulars re, and financial arrangements, Floud 4250-84, 4291-5, 4300,
4427 Retting difficulty, Floud 4296-9.
Foot and Mouth Disease research, Floud 4381-6- Grants to educa-
tional and research institutions, little expansion or contraction
likely, Floud 4477-9-Haslington Lactose Factory, see that title-
Improvement of cultivation of land, compensation for losses under
Defence of the Realm Regulations, Floud 4337-Kew, Royal
Botanical Gardens, see that title.

Land settlement: of Ex-service men and future policy, Floud 4507-10.
Small Holdings: provided by County Councils, total losses in respect
of, Floud 4409-17-Deficiency in cost to County Councils, making
good of, but new system introduced, Floud 4353-9- -Established
by Ministry, losses, Floud 4414.

Transfer of estates to County Councils, Floud 4510-14--Wantage
Farm Settlement, disposal of, Floud 4515-7.

Loan to Home Grown Sugar, Limited, and rate of interest, Floud
4395-401; Phillips 4399.

Loans to Agricultural Credit Societies and Agricultural Co-operative
Societies: Negligible response, Ramsay 4302; Floud 4309-11-Par-
ticulars re system and working of, Floud 4312-21.
Marketing investigations, Floud 4406-8, 4474-6.


Reports, 1927-continued.

Agriculture and Fisheries, Ministry of-cont.

Motor loan operations: Ramsay 4301--Repayments, position re, and seizure of engines in lieu in some cases, Floud 4304-8, 4322-30, App. 30 (p. 634) Winding up of, Floud 4303. Publications, Floud 4425-6.

Research Institutions, no overlapping, Floud 4479-80- -Results and justification for expenditure, Floud 4465-9- -Subsidising of

specialist institutions, policy of, Floud 4483-5 System and expenditure, Floud 4387-9, 4453-62.

Shell-fish research and development, Floud 4428-9--Small holdings, see under Land Settlement above.

Staff: 1927 and 1926, comparison, Floud 4430-52- -Civil pay, arrears under Sutton Judgment, Floud 4380-Number and comparison with pre-war, Floud 4331-4- Salaries, wages and allowances, underexpenditure due to temporary vacancies, Floud 4379-Travelling and removal expenses, Floud 4335-6.

Trading Accounts, percentages considered useless and omission suggested, Ramsay 4518-20- -Wall Diagrams of Insect and Fungus Pests, publication, Floud 4402-4- -War services, practically at an end, Floud 4470-2- Young Farmers' Clubs, special officer to promote formation of, Floud 4405.

Air Force and Air Ministry.-2nd Report 26- -Aerodromes: Construction: Storage of material at contractor's works owing to deceleration of expension, and expenditure on, Ramsay 5974-5; Nicholson 5976-83; Fass 5984- -War-time contracts, settlement of contractors' claims, Ramsay 5973.

Reinstatement of, explanation of charge to, Army Vote, Ramsay 7238; Creedy 7239.

Aeroplanes, seaplanes, engines and spares: Nicholson 6213-4


up of maturing liabilities, explanation, Nicholson 6227-37-no Engines bought abroad included in, Nicholson 6215-6.


Airships R.100, construction by Airship Guarantee Company, particulars re, Nicholson 5910-5, 5930-7, 6201-4-R.101, construction at Cardington, particulars re contract and operations, Nicholson 5890-7, 5898-902, 5904-48, 6205, 6206-9, Treasury criticism, Fass 5898, form of contract, Ramsay 5903-4; Nicholson 5904-7, question of obtaining figures of total cost, Nicholson 6029-36; Dannreuther 6032-6. Allocation of direct labour, etc., Nicholson 6210-2.

Hydrogen kerosene engine: Patent position, Nicholson 5799, 5833-5, 5869-73 Purchase, 2nd Report 26, circumstances and objects of, Nicholson 5789-873, App. 49 (pp. 684-5); Ramsay 5796, 5845, 5851; Dannreuther 5796, expenditure should have been charged to head of 66 Airship Development," Ramsay 5788; Fass 5788, explanation of charging of, to head of " Aeroplanes, Seaplanes, Engines and Spares," Nicholson 5788, 5830.

Programme, delay in carrying out, Nicholson 5909, total expenditure contemplated, Nicholson 6028.

Apprentices, system, Nicholson 6134-6.

Appropriation Accounts: 1924-25: Abstract, App. 1 (p. 592)- -Comparison of audited expenditure with Exchequer issue, App. 1 (p. 591). Abstract: Question of form, Watson 5712, 5713-7; Ramsay 5713, 5717, 6894- -Uniformity with other fighting services desirable, 2nd Report 3- Geographical classification, question of, Nicholson

6250; Watson 6250, 6252.


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