CUSTOMS AND EXCISE. See also Report of Comptroller and Auditor General. ACCOUNT of the Sum Expended, in the Year ended 31 March 1927, compared with the Sum Granted, for the Salaries and Expenses of the CUSTOMS AND EXCISE DEPARTMENT. EXPLANATION of the Causes of Variation between Expenditure and Grant. A.-Savings due to the temporary non-filling of vacancies. B. Savings due to the temporary non-filling of vacancies (62,0007.); off-set by increased expenditure on overtime (11,000.). C.-Savings due to (1) the substitution of a postal for a personal delivery of Old Age Pension Order Books during one quarter (3,000l.); (2) decrease in expenditure on disturbance and fixed allowances (2,5001.), and general travelling (1,000l.). D.-There were fewer removals and lodging allowances were less than anticipated, houses being more readily secured. E. Due to (1) carriage of Betting Duty tickets to Collectors' offices and to racecourses and (2) smaller sales in the earlier part of the year of tobacco stalks abandoned on drawback, involving charges for carriage in connexion with the necessary destruction of the offal (see note to Subhead P). EE. The excess is in respect of Telegrams (1,6387.) and Telephone Charges (1,2647.), and is due mainly to special services in connexion with the Emergency Coal Shipment Committees during the period of the stoppage. G. Due to higher price for coal for launches owing to the stoppage. H.-Excess due to cost of Betting Duty tickets, modified by savings on expenditure for Entertainments Tax tickets and revenue instruments. EXPLANATION of the Causes of Variation between Expenditure and Grant.-contd. M.-The saving is mainly in respect of rewards for seizures. O.-Losses by Default, &c. : A misappropriation of 111., by late Coast Preventive Man, Mallaig, was recovered in full by withholding navy pension. Offender was prosecuted and sentenced to 60 days' imprisonment.. .. .. Miscellaneous losses, not exceeding 107., and not involving suspicion of fraud or culpable negligence.. £ s. d. 28 17 7 P.-Due to exceptional expense in disposing of tobacco stalks abandoned on drawback (seenote to Subhead E). Q.-Due to the number of ill-health and " " 'voluntary" retirements proving less than anticipated. (29450) A* 4 EXPLANATION of the Causes of Variation between Expenditure and Grant.-contd. .. 4. Charges for collecting Local Dues, &c. .. 5. Fees for registration of ships, &c. 6. From merchants, &c. for special attendance of officers, &c. 7. Fees for returns and certificates in connexion with the "Bill 8. Rent on goods in Crown Warehouses 9. Sale of stores 10. Proceeds of Customs sales (seizures, &c.) 11. Fines, forfeitures, &c. 12. Miscellaneous receipts (2 (b)) These repayments are on a provisional basis only pending agreement as to the exact amount payable. The receipts for the current year include an amount of 33,9967., attributable to the period 6 December 1922 to 31 December 1926 (F. 4669/011/2). (5) The decrease in receipts is attributable to the coal stoppage. (6) Varies considerably according to merchants' requirements. Approximately 5,000. of the surplus is accounted for by extra attendance in connexion with importations of foreign coal owing to the stoppage. (10) Seizures of silk goods realized higher prices than anticipated. (12) Includes 1,8371. in respect of the salary of an officer lent by this Department to the Iraq Government for the period 9 August 1920 to 28 February 1926 (P. 42151/3). EXTRA REMUNERATION (exceeding 501.). For extra attendance, &c. :— Solicitor's Office.-2 Clerks (601.-2501.) received 607. and 641. respectively. Office Keeper's Staff.-An established Messenger (901.-1301.) received 521. 4s. 8d. Customs and Excise Collections.-303 Officers (1201.-4501.) received amounts varying from 501. 2s. 10d. to 2121. 9s. 7d.; 56 Clerks (601.-250) received amounts varying from 50l. 13s. 2d. to 1551. 19s. 7d.; 407 Preventive Officers (1601.-2501.) received amounts varying from 501. 2s. 2d. to 4271. 5s. 10d. (including 2411. 14s. 6d. in respect of rewards for seizures); 271 Assistant Preventive Officers (27s.-54s. a week) received amounts (including the estimated value of residential privileges in 2 cases) varying from 501. 1s. 11d. to 1827. 16s. 8d. (including 751. 16s. 8d. in respect of rewards for seizures); 66 established Launch Staff (40s.-52s. a week) received amounts varying from 501. 3s. 1d. to 861. 16s. 3d. ; 25 unestablished Launch Staff (32s.-35s. a week) received amounts varying from 50l. 6s. 1d. to 691. 18s. 7d.; 2 unestablished Messengers (29s.-34s. a week) received 611. -s. 6d. and 871. 18s. 1d. respectively (including estimated value of residential privileges); 135 Watchers (28s.-35s. a week) received amounts varying from 50l. 3s. 9d. to 1101. 6s. (including estimated value of residential privileges in 7 cases). From the Vote for the Post Office, 2 Clerks (601.-2501.) received 591. 2s. 6d. and 601. 18s. 8d. respectively; and 6 Temporary Clerks (55s. 6d.-65s. 6d. a week) received amounts varying from 51. 18s. 9d. to 751. 9s. 11d., for employment as Night Telephonists. Allowances : An Assistant Solicitor (1,000l.-1,2001.) was paid 1507. in respect of additional responsibilities during sick absence of the Solicitor (E. 16598). A Technical Officer (4001-5001.) of the Stationery Office was paid 150/. 14s. 9d. from this Vote for services as Paper Expert in connexion with the duty on wrapping paper (E. 16423/26). NOTES. A number of payments of drawback were made in error in respect of certain exports of reprocessed artificial silk waste. The total overpayments are estimated to amount to approximately 780%., of which about 432/, was applicable to the year 1926. Payment of drawback on this class of waste was legalized by the Finance Act, 1926, a few months after these irregular payments were made; and they have in the circumstances been allowed to stand as a charge against the Customs Revenue (F. 10067). An overpayment in 1925-26 of 21. 16s. 8d. in respect of wages of a Watcher, now retired, was written-off. Extra-statutory payments of pension have been made in five cases of married pensioner living apart from wife, where information, as required by the Regulations framed under the Pensions (Increase) Acts, 1920 and 1924, was not available as to the means of the wife (P. 15979/6). Goods seized under the Customs Acts, of the estimated value of 51., were handed over to other public departments without charge. The following sums have been paid in respect of damage to vessels, &c. :-London, 1041. 4s. (F. 9464), 757., 8. 11s., and 21. 10s.; Dover, 51. 10s.; Hull, 27.; Southampton, 157.; and Aberdeen, 31. 5s. This account includes a sum of approximately 111. for salaries, &c., of staff temporarily lent to other Departments. The account of the Inland Revenue Department includes the sum of approximately 7351. for salaries, &c. of staff lent temporarily to this Department. Expenditure estimated at approximately 81,500l. for the administration of reserved services in Northern Ireland has been charged to this Vote and reported to the Treasury with a view to its deduction from the Northern Ireland share of reserved taxes. Custom House, E.C.3. 24 November 1927. E. C. Cunningham, I have examined the above Account in accordance with the provisions of the Exchequer and Audit Departments Act, 1921. I have obtained all the information and explanations that I have required, and I certify, as the result of my audit, that in my opinion the above Account is correct. Malcolm G. Ramsay, |