Excess. Surplus. Store CLASS III continued. VOTE 13. PRISONS, SCOTLAND. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL. 1. EXPENDITURE in excess of the Estimate has taken place under Sub-Heads A., C., H., P., and R 2. The Amount to be Surrendered is, as shown by the Account, 2,624l. 158. 2d. STORE, MANUFACTURING AND FARM ACCOUNTS. 3. The Statement of the Manufacturing and Farm Accounts appended to the Appropriation Account has been examined in my Department with satisfactory results. John A. Kempe. Comptroller and Auditor General. CLASS III continued. VOTE 14. LAW CHARGES AND CRIMINAL PROSECUTIONS, IRELAND. ACCOUNT of the Sum Expended, compared with the Sum Granted, to defray the Expenses of CRIMINAL PROSECUTIONS and other LAW CHARGES in IRELAND, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote. CLASS III. -continued. VOTE 14-LAW CHARGES AND CRIMINAL PROSECUTIONS, IRELAND-continued. EXPLANATION of the Causes of Variation between Expenditure and Grant. A.-The Office of Solicitor General was vacant for a short period. B. Increased salary of Crown Solicitor for Antrim and Belfast on his appointment to Office of Crown and Sessional Crown Solicitor, Treasury Letter 9552/05; Gratuity to the Crown Solicitor for Galway for work done by him of a special character, Treasury Letter 22415/05; and Gratuity to ex-Chief Crown Solicitor, Treasury Letter 5834/06; less by saving caused by resignation of Chief Crown Solicitor and appointment of a successor at a lower rate of salary, Treasury Letter 22109/05; and the appointment of Crown Solicitor for Mayo at a reduced salary, Treasury Letter 23549/05. C.-Death of the Sessional Crown Solicitor for Antrim and Belfast and amalgamation of his Office with that of Crown Solicitor. G. H. I.—The Expenses under these Sub-Heads were less than anticipated. Costs. A new Sub-Head raised in accordance with Treasury Letter No. 11700/05. J.-Increased costs recovered by the Chief Crown Solicitor and increase of fees payable on the distribution of Escheated Estates, less decrease in Estimated Receipts of Fees formerly payable to the Law Officers. EXTRA REMUNERATION. The Attorney General received from the Board of Trade 81. 8s. d., 971. 138. d. from Escheated Estates, and 227. 1s. -d. from the Customs Vote. The Crown Solicitor for Galway received a Gratuity of 100l. for work done by him in cases of a special character, see Sub-Head B; and the Crown Solicitor for Cork was paid a Gratuity of 301. for extra services, Treasury Letter 11001/05, and a further payment of 10. 108. -d. per Treasury Letter 5443/06. He also received fees amounting to 100%. for defence of County Inspector Rogers. The Crown Solicitor for Mayo, now the Chief Crown Solicitor, received 1251. from the Congested Districts Board for work done for that Department; the Crown Solicitor for Wicklow 1777. for services in the Waterford Bridge case; and the Crown Solicitor for Leitrim 281. 3s. 1d. for collection of Treasury arrears. The Crown Solicitor of Galway, of the firm of Blake and Kenny, was paid 4041. 16s. 7d. for costs incurred on behalf of the President and Professors of Galway College, see Special Sub-Head. The Surplus of 6,218. 19s. 10d., shown on Account of the Vote "Law Charges and Criminal Prosecutions, Ireland," for the year ended 31st March 1905, has been surrendered. F. J. Cullinan, Clerk in Charge of the Account. Dublin Castle, \ 23 November 1906. A P. MacDonnell, Accounting Officer. I certify that this Account has been examined under my directions, and is correct Examined, H. J. Bidwell. John A. Kempe, Comptroller and Auditor General. CLASS III continued. VOTE 14. LAW CHARGES AND CRIMINAL PROSECUTIONS, IRELAND. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL 1. EXPENDITURE in excess of the Estimate has taken place under Sub-Heads B., E. Excess. and F. 2. A special Sub-Head has been opened, with Treasury sanction, for the purpose of Special Subrecording Expenditure amounting to 8571. 78. 2d. representing the costs incurred by Head, Costs, Queen's College, Galway, in defending an action for damages for injuries stated to be Queen's Colcaused by alleged unskilful treatment of a private patient by officers of the College, with lege, Galway. College apparatus, on the College premises. As the College was advised that no action would lie, or liability attach, for the recovery of any portion of the costs against the President or the Professors individually, but that they could be sued in their corporate capacity, and judgment obtained against the Chattel property of the College, they appealed to the Treasury for financial assistance. That Department consented to the costs being defrayed out of the Vote for Law Charges, but directed that as a partial set-off, a deduction should be made from the Parliamentary Grant in Aid in the Estimate for Queen's Colleges Ireland, Cl. IV., Vote 13, of 100l. a year for four years. 3. Included in the Appropriations in Aid brought to account under Sub-Head J. is a Appropriasum of 1001. of which the Law Officers of the Crown in Ireland advised acceptance in Abandonsatisfaction of a claim for the repayment of taxed costs amounting to 205l. Os. 10d. It ment of appeared to me necessary that Treasury approval of this agreement to accept a less sum Claim. than the full amount claimed should be obtained. I therefore requested the Accounting Officer to ask for Their Lordships' sanction for the arrangement, but as yet have not received a reply. 4. The Amount to be Surrendered is, as shown by the Account, 1,191l. 8s. 8d. Surplus. 5. A sum of 1,495l. 188. 1d. has been paid to the Exchequer, in repayment of the Management expenses of this Departinent in connection with the Administration of the Local Loans of Local Fund, partly out of the income of that Fund, and partly out of the receipts realised by Loans Fund. the Public Works Loan Commission in excess of the amount appropriated in aid of their Vote. This sum of 1,495l. 18s. 1d. forms part of the total amount of 31,3577. 38. 11d. to which reference is made in paragraph 2 of my Report on Class II. Vote 21. John A. Kempe, |