B. 1.-SALARies, Wages, aND ALLOWANCES OF ESTABLISHED

Compensation for Withdrawal of Sick Leave
Privileges

B. 7.-SERVICES OF ROYAL ULSTER CONSTABULARY MOTOR
PATROLS EMPLOYED ON CUSTOMS WORK (Refund
to Government of Northern Ireland)

BONUS*

2,400

3,000

4,400

4,800

Deduct-For probable Savings by Retirements,
Vacancies temporarily unfilled, &c. ..

TOTAL B.-SAalaries, WAGES, AND ALLOWANCES (f): CUSTOMS

AND EXCISE COLLECTIONS

£3,625,000 3,615,000

50,000 41,000

£3,575,000 3,574,000

The rate of Bonus applicable to Salaries, &c., is shown on page 5. Remuneration not carrying Bonus is shown as inclusive. (a) Subject to revision in the event of the cost of living index figure falling to 60 or below.

(6) Subject to revision should there be any appreciable alteration in the cost of living.

(d) At present 1,221 Pensioners (Army, Navy, Royal Irish Constabulary, &c.), with pensions varying in amount from 121. 11s. to 2401. per annum, are employed. 16 Correspondents receive 1211. for performing Customs Duties at outlying places. (e) Provision is made for extra attendance given for the convenience of Merchants. The charges against the Merchants are brought to account as Appropriations in Aid. (See page 15.)

(f) The expenditure incurred in the collection of Customs Revenue of the Isle of Man, although voted by Parliament, is borne by the Revenue of the Island, in accordance with the requirements of the Act 29 Vict. c. 23; the sums are recovered and form a portion of Subhead R., Appropriations in Aid. (See page 15.)

The estimated Rental value (including fuel and light) of official rooms occupied during the year 1923-24 was as follows:1 Officer.

1 Housekeeper.

1 Superintendent of Waterguard.

7 Watchers.

5 Assistant Preventive Officers.

2 Unestablished Messengers.

16 Housekeeper-Messengers.

Twenty-nine of the above were in receipt of Cleaning Allowances varying from 31. to 1401, per annum (Subhead B. 5).

C.-TRAVELLING AND SUBSISTENCE ALLOWANCES, &c. :

1925-26. 1924-25.

H.-PAPER, PRINTING, INSTRUMENTS, &c., FOR REVENUE

£11,100

12,000

M.-EXPENSES OF PROSECUTIONS, REWARDS, &c. (b):
1. Expenses of Prosecutions, and of making detections.
Payments to Sheriffs and all other Legal Charges,
Travelling, &c.

2. Rewards to Officers and others for detection of evasions
of the Revenue Laws, and on account of Goods Seized,
and of Fines and Penalties recovered ..
3. Rewards to Constabulary for detecting persons engaged
in Illicit Distillation, &c., in Northern Ireland

(a) The rate of Bonus applicable to Salaries, &c., is shown on page 5. Remuneration not carrying Bonus is shown as inclusive.

(b) The proceeds of the Sale of seized Goods, and of Penalties and Law Costs recovered, form a portion of Subhead K. Appropriations in Aid. (See page 15.)

N. FINE FUND:

Compassionate Grants to Widows and Children of deceased
Officers, and to others in distressed circumstances

P.-INCIDENTAL EXPENSES:

Petty Office Expenses, e.g., Laundry, Cost of Packing
Cases, &c. ..

..

Q.-SUPERANNUATIONS
CHARGES:

AND OTHER NON-EFFECTIVE

1. Recurrent Charges

2. Gratuities and other Non-Recurrent Charges
3. Injury Grants

4. Commutation Annuities

TOTAL FOR SUPERANNUATIONS, &C.

For Analysis of Non-Effective Charges, see Appendix II.

R.-APPROPRIATIONS IN AID.

1. For Clerical Services and Incidental Expenses on account
of the General Lighthouse Fund
2. (a) Repayments from Government of Northern Ireland
under Section 63 of Government of Ireland Act, 1920
(b) Repayments from the Irish Free State Government
in respect of Officers loaned, pension charges, &c.
3. Cost of Collection of Revenue and of Superannuation
Allowances, Isle of Man. (See note (ƒ) on p. 13)
4. Charges for collecting Local Dues, &c.

5 Fees for Registration of Ships, &c., under Merchant
Shipping Actst

6. Moneys received from Merchants, &c., for Special
Attendance of Officers, &c. (See note (e) on p. 13)
7. Manuscript or Lithographed information supplied to
Merchants and others in connexion with the Bill of
Entry

10. Proceeds, less Duty, of Goods sold at Customs Sales, and
proceeds of Sale of Abandoned Snuff, &c.

Of this sum a portion is recoverable from the Northern Ireland Government and a portion from the Government of be Irish Free State. In the former case the sum recoverable will be deducted from the Northern Ireland share of reserved tizes, and in the latter case the receipts form a portion of Subhead R, Appropriations in Aid (see above).

APPENDIX I.

SERVICES RENDERED TO OTHER DEPARTMENTS.

Estimated Cost of
Service.

Department and Nature of Service.

Admiralty Supply of Funds, and Royal Naval Reserve Work
Board of Agriculture (Scotland): Collection of Agricultural Returns
Board of Trade (Mercantile Marine Department): Services under
Merchant Shipping Acts, &c.

Government Chemist: Salaries of Officers seconded for service in
Laboratory, and Pensions of former members of Laboratory
Inland Revenue: Collection of Inland Revenue Duties in Great
Britain

..

Ministry of Agriculture: Collection of Corn Returns
Ministry of Health: Public Health Services (various)
Ministry of Pensions: Investigation Work

Northern Ireland: Collection of Inland Revenue Duties

1,000

Old Age Pensions: Administrative duties under O.A.P. Acts, 19081924

530,000 (a) 500,000

Post Office Supply of Funds

Stationery Office: "Bill of Entry " Publications and Sale of Forms
Treasury and Subordinate Departments: Non-effective Payments..

(a) Exclusive of the costs recovered in respect of Northern Ireland (see Appropriations in Aid, Subhead R. 2, (a) page 15). (b) Eighteen late Collectors and Officers are in receipt of Pensions from the Office of Commissioners of Crown Lands, varying from 21. 5s. 4d. to 581. 8s. 114. per annum for services in connexion with the collection of Quit Rents in Ireland.

(1) Additional Allowances granted under
the Superannuation Act, 1909 (Sections
1 (2) and 3 (1))

(2) Death Gratuities granted under the
Superannuation Acts, 1909 (Section 2
(1)) and 1914 (Section 2), and Supple-
mentary Death Gratuities granted
under the Act of 1909 (Section 2 (2))..
(3) Gratuities granted to Established Officers
under the Superannuation Act, 1859
(Section 6)

(4) Gratuities granted to Unestablished
Officers under the Superannuation Act,
1887 (Section 4)

(5) Gratuities granted to the dependants
of Unestablished Officers under the
Superannuation Act, 1887 (Section 4),
as amended by the Superannuation
Act, 1914 (Section 3)

Non-Statutory :

(6) Marriage Gratuities