B-TRAVELLING AND SUBSISTENCE ALLOWANCES:

1. Travelling and Subsistence (at daily rates) Allowances
of Officers of all ranks

2. Removal Expenses of Officers of all ranks

TOTAL..

C.-DISTRIBUTORS OF STAMPS, &c.-REMUNERATION
AND EXPENSES

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

..

TOTAL..

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

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. (At
various rates)

2. Expenses under the Land Tax Redemption Acts and the
Land Tax Commissioners Names Acts 1906 and 1927
Provision to meet fluctuation in the cost of living bonus ..

TOTAL..

E. ASSESSORS AND COLLECTORS OF TAXES-COM-
MUTED ALLOWANCES, &c.: (c)

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
(Half-yearly 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) ..

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

6. National Insurance Schemes-Employer's contributions
Provision to meet fluctuation in the cost of living bonus ..

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

(b) Under this item provision is also made for poundage on sales of stamps at Edinburgh and Glasgow Stock Exchanges. (c) 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.

(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

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..

500

24,500

500 24,500

£25,000

25,000

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

Copies of Poor Rates or Valuation Rolls for Income Tax
purposes

N.-LAW CHARGES COSTS 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 95.

The money provision for each item represents the total remuneration, including bonus where payable.

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

(e) Messengers are included in the consolidated Establishment of Messengers at the Chief Office. (4) 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

Compassionate Gratuities, viz. :—

Gratuities to Unestablished Officers, under Super

annuation Act, 1887

Gratuities to the dependants of Unestablished
Officers under the Superannuation Acts, 1887
and 1914

Marriage Gratuities

Adjustment in

consequence of allowances estimated to be required during the year being greater or less than amount that may fall in by deaths or otherwise

add

100

deduct

2,825

TOTAL FOR SUPERANNUATION, &C.

..£177,275

186,750

(a) This figure includes additional payments, under the Pensions (Increase) Act, 1920, of 8571. in respect of 38 pensioners, and further payments under the Pensions (increase) Act, 1924, of 1411. in respect of 25 pensioners.

(b) Includes provision for an annuity of 241. due to the National Debt Commissioners in repayment of an advance for the commutation of a Compensation allowance.