66. The new Estimate for the Irish Sailors and Soldiers Land Trust in this Class provides for the grant in aid of the Trust formerly included. in an Estimate for Ex-Service Men (Ireland) Grant, accounted for by the Irish Department, which Department will cease to exist on 1 April 1924 (see paragraph 18, above). The remaining services which were included in the latter Estimate have been transferred to Class II, 40 as regards expenditure in Northern Ireland, and Class V 2, as regards expenditure in the Irish Free State. The comparative figures for 1923-24 have also been transferred.

67. A new Estimate is included to provide for the expenses of the visit of His Royal Highness the Prince of Wales to South Africa. No Vote is required in 1924-25 for the Government Hospitality Fund, the unexpended balance of the Votes in previous years being sufficient to meet the estimated expenditure to 31 March, 1925. In accordance with the usual practice, an Estimate will be presented later in the year for the repayment to the Civil Contigencies Fund of minor sums not recovered from other sources.

68. The Estimate for Royal Irish Constabulary Pensions, &c. (Vote 2) shows a net decrease of 264,1617., due mainly to the fact that the appropriation in aid of the Vote in respect of the Irish Free State Government's share of the expenditure covers a full year, as against a part year only in 1923-24.

69. The increase of 901,000l. in the Estimate for Old Age Pensions (Vote 3) is due to the increasing number of pensioners. The increase is roughly proportionate to the increase (over 20 per cent. in the ten years ended June, 1921) in the Septuagenarian population. The number of pensioners per 1,000 of the Septuagenarian population has also been increasing of late.

70. The decrease of 6,707,4367. in the Estimate for the Ministry of Pensions (Vote 4) arises, as in the previous year, mainly from a continued diminution in the number of beneficiaries. This diminution results from (1) the termination of pensions in cases where the disability has ceased, or where a final weekly allowance or gratuity has been awarded; (2) deaths; (3) remarriages of widows and dependants, and (4) the attainment by children of the age limit. Part of the reduction in the expenditure is due, as heretofore, to the curative effect of the medical treatment provided by the Medical Services Division of the Ministry.

71. There is a decrease in the cost of administration, due in part to economies effected in the machinery, e.g. the substitution of six-monthly for quarterly certificates, amalgamation of Regions and Areas, &c. With. a view to the further simplification of accounting, and consequent saving of labour, to which reference was made by the Comptroller and Auditor General in his Report on the Appropriation Accounts for the year 1922-23 (paragraph 63, pages xxiii and xxiv), the separate Subheads for Navy, Army and Air Force, under the various groupings of expenditure, have been amalgamated.

72. The only increase worthy of mention relates to artificial limbs and appliances, the larger provision being required to meet the cost of a more

extensive issue of light metal legs, instead of wooden legs, in connection with cases of amputation above the knee.

73. In accordance with the provisions of section 1 of the Ministries of Munitions and Shipping (Cessation) Act, 1921, the Disposal and Liquidation Commission will cease to exist on 1 April 1924, from which date administrative responsibility will devolve upon the Treasury, except as regards surplus properties, the care of which, pending disposal, will be transferred to the Office of Works (see paragraph 16 above). Provision for the expenditure in 1924-25 is made in the Estimate for Royal Commissions, &c. (Vote 7), and the comparative figures for 1923-24 have been transferred. A token provision only is required as expenditure will be covered by receipts appropriated in aid of the Vote. The fact that in 1923-24 a net provision of 1,300,000l. was required for the Disposal and Liquidation Commission, wheras in 1924-25 a token provision only is needed, accounts in the main for the comparative decrease of 1,324,350l. in this Estimate, a further contributory factor being the much smaller provision required for the Compensation (Ireland) Commission, which is expected to complete its labours before the end of the financial year.

74. The Estimate for the Imperial War Graves Commission (Vote 9) shows an increase of 184,7801. due entirely to the fact that the amount available towards meeting the expenditure from the unexpended balance of Grants in Aid voted in previous years is expected to be much smaller at 31 March 1924, than at the corresponding date last year. The estimated expenditure of the Commission in 1924-25 is less than that for 1923-24.

75. The Estimate for the British Empire Exhibition (Vote 13) is required for the balance of the expenditure on the British Government Exhibit and Sundry Displays, the total net provision, including that made in 1923-24, being 175,000.

76. The reduced provision of 100,000l. for the Irish Sailors and Soldiers Land Trust (Vote 15) arises from the fact that, owing to the unexpected delay in setting up the Trust, a considerable proportion of the grant in Aid voted in 1923-24 will not be expended until 1924-25. The expenditure in 1924-25 is estimated at 690,000l., compared with 555,000l. in 1923-24.

77. Ministry of Health (Vote 1) shows a net decrease of 17,9597. made up of a decrease of 106,6591. on Ordinary Services and an increase of 88,7007. on War Services. The increase on War Services is due to the cessation of receipts in respect of the sale of housing materials to Local Authorities, &c., which, in 1923-24, were estimated to yield 110,000l.

78. The Administrative Subheads as a whole show a net decrease of 7,209. The provision for salaries and wages for whole and part-time staff is approximately 2,000l. greater than in 1923-24, the decrease of some 20,0007. in the Cost of Living Bonus being counterbalanced by an increased provision of 22,000l. to meet the cost of (a) normal increments, (b) some increase in the number of higher clerical officers and (c) improvements in the rates of pay of certain classes of clerical officers in accordance with the recommendations of the Southborough Committee. Other Administrative Subheads (Travelling, Special Inquiries, Insurance Stamps, &c.) show a net decrease of 9,2751.

79. Under Housing Grants there is a decrease of 532,500l. On the latest returns obtained from Local Authorities a closer estimate is now possible of the Exchequer liability in respect of housing schemes carried out under the Housing, Town Planning, &c. Act, 1919 (as amended), and the provision under this head shows a reduction of 787,500l. A sum of 210,000l. is included to meet payments under the Housing, &c. Act, 1923.

80. Grants to Local Authorities, &c., in respect of Public Health Services show a decrease of 189,7501. Of this reduction 122,2501. represents decreased provision in respect of Sanatoria Capital Grants, the programme for the provision of new sanatoria having been nearly completed. The amounts provided in respect of Maternity and Child Welfare and the Treatment of Venereal Diseases show reductions of 72,000l. and 29,500l., respectively. Expansion in these two services is contemplated, the reduced provisions being due to the fact that the amounts provided in 1923-24 have proved to be much in excess of requirements. Increases amounting to 29,000l. and 5,000l. respectively are shewn for Grants. towards the cost of maintenance of the Tuberculosis Service and the Welfare of the Blind.

81. There is an increase of 299,9907. in the provision for Grants to Local Authorities and other Bodies in respect of the cost of schemes approved by the Unemployment Grants Committee, due mainly to the approval of further schemes.

82. The Insurance Subheads as a whole show a net increase of 325,3251. due to increases of 287,000l. and 40,000l. under Medical Benefit and Sickness, &c., Benefit respectively, offset to a slight extent by small decreases on minor services. The provision for Medical Benefit represents the statutory proportion of the charges against Approved Societies, &c., under the National Health Insurance Act, 1920, including deficiencies of grant in respect of past years.

83. The principal variations in the Estimate for the Scottish Board of Health (Vote 2) are increases of 86,8631. for Housing Grants (including 39,346/. in respect of the Housing, &c. Act, 1923) and 7,6701. for Grants to Local Authorities, &c., in respect of Public Health Services, and decreases of 31,000l. for Sanatoria Capital Grants, 16,2001. under the Insurance Subheads, and 42,810. on War Services, the Estimate as a whole showing a net increase of 4,0921.

84. The estimate for the Ministry of Labour (Vote 3) shows a net decrease of 2,126,666, of which 406,2197. is on Ordinary Services and 1,720,447, on War Services. The principal item in this Vote is in respect of the contributions to the Unemployment Fund and to Special Schemes, for which 12,827,000l. is required as against 13,042,000l. in 1923-24. The contribution to the Fund represents about one-third of the estimated contributions paid to the Fund by employers and workers, which amount to some 36,000,0007.

85. In pursuance of the Unemployment Insurance Acts, the Unemployment Fund has borrowed from the Exchequer during the deficiency period various sums for the payment of unemployment benefit, &c. The present debt to the Exchequer is approximately 11,500,000l., on which the Unemployment Fund pays interest.

86. The provision made for salaries, wages and allowances is 3,327,2941. against 3,536,771. in 1923-24. The full cost of administration of Unemployment Insurance, including expenditure borne on other Votes, is recovered from the Unemployment Fund and is appropriated in aid of the Ministry of Labour Vote. The total amount appropriated on this account is 4,027,3531., of which 3,124,8531. represents expenditure borne on the Ministry of Labour Vote and 902,500l. expenditure borne on other Votes. The net charge on this Vote for administration expenditure for all purposes other than Unemployment Insurance is 570,6411.

87. The estimated expenditure on Industrial Training of Ex-Service Men is 1,383,5731., compared with 3,001,4277. in 1923-24. The decrease is due to the approaching completion of the training schemes. Other War Service schemes, which also are approaching completion, require 188,8491., against 332,7731. in 1923-24.

88. This group of Estimates provides for expenditure on transient services. The decreases, from Estimate No. 5 onwards, reflect the progress made with the liquidation of war commitments. Provision for the services hitherto included in the Vote for Disposal and Liquidation Commission is now made in the Estimate for Royal Commissions, etc. (Class VI, 7) -see paragraph 73, above.

89. The Estimate for Relief of Unemployment (Vote 2) shows a decrease of 95,100%., 70,0001. being attributable to Forestry and 25,000l. to Sundry Services, of which an analysis is given in the Estimate.

90. The 1923-24 Estimate for Export Credits included provision for direct advances as well as for guarantees. For 1924-25, the provision relates only to guarantees, and the Estimate (Vote 3) shows a decrease of 50,000l.

91. The Estimate for Compensation (Ireland) (Vote 4) shows a net increase of 303,4801. Under the head of Compensation for Personal Injuries, 200,000l. has to be provided. Both this and the liability for compensation for malicious damage to property done before the Truce (estimated at 2,800,000l.) will, it is anticipated, be finally disposed of in the year 1924-25. Provision is also made in this Estimate for meeting outstanding claims on account of damage done in the exercise of the prerogative of the Crown in the defence of the Realm or the restoration of order in Ireland.

92. The Estimate for Shipping Liquidation (Vote 5) provides for the necessary liquidation services of the Ministry of Shipping, on which satisfactory progress continues to be made. It is anticipated that the staff, which numbered about 3,500 at the Armistice, and 220 on 1 April 1923, will be reduced to 132 by 1 April 1924.

93. The total receipts in 1924-25 are expected to exceed the expenditure chargeable to the Vote, and, as it is not proposed in future to earmark any particular categories of receipts for payment direct to the Exchequer, the Appropriations in Aid have been taken at the amount required to reduce the net Estimate to a token.

94. A round sum of 500,000l. has been provided in the Estimate for Railway and Canal (War) Agreements Liquidation (Vote 6) to meet the estimated liability under the Railway Agreements in respect of adjustments during the year 1924-25 of payments made on account in previous years to Railway Companies for deficiencies of Net Receipts during the period of Control.

95. The reduced provision required for Coal Mines Deficiency (Vote 7) reflects the progress made with the liquidation of the statutory liabilities. arising out of Control of Coal Mines. It is anticipated that by the end of March, 1925, the outstanding work of liquidation will have been reduced to very small proportions.

96. Customs and Excise (Vote 1) shows a net decrease of 269,000l., of which 73,000l. is attributable to the reduced provision for Bonus following the fall in the cost of living.