51. The Estimate for Scientific Investigation, &c. (Vote 8), contains an increased provision for the National Museum of Wales. The grant in aid of expenses is increased by 1,000l., while the building grant (which is made in pursuance of a promise given in 1923) is increased by 3,000l., a sum equal to the total of the building grant (13,0007.) having been provided by private beneficence.

52. The provision formerly made on the Estimate for Universities and Colleges, Great Britain, and Intermediate Education, Wales (Vote 9) for a grant in aid of the expenses of the Central Welsh Intermediate Education Board has been transferred to the Estimate for the Board of Education (Subhead D.2 (4)).

53. The Estimate for the Board of Control (Vote 1) shows an increase of 37,9151., due partly to an increase of staff, but in the main to increased provision for contributions towards the expenses of Local Authorities under the Mental Deficiency Acts consequent on the larger number of cases of mental defect.

54. The Estimate for the Board of Control, Scotland (Vote 12) shows an increase of 2,2981. for the same reason.

55. Grants in respect of Unemployment Schemes (Vote 2) show an increase of 250,000l. The grants normally represent a proportion of the loan charges on expenditure on approved schemes. As expenditure on the bulk of the schemes is spread over three years, the provision for 1927 has to be increased to provide for full grant on schemes approved in 1924, and for increased grants in respect of schemes approved in 1925 and 1926.

56. The Estimate for the Ministry of Health (Vote 3) shows a net increase of 1,105,9451.

57. On the administrative Subheads there is an increase of 91,4791. The provision for salaries and wages for whole-time staff is approximately 92,6001. greater than in 1926 and other administrative Subheads show a net increase of approximately 19,200l., except those relating to the Medical Referee Service, where there is a decrease of 20,350. Apart from the additional provision necessitated by normal increments these increases are almost entirely due to additional expenditure arising out of the administration of the Widows', Orphans' and Old Age Contributory Pensions Act, 1925, and more particularly to the coming into operation at January,

1928, of Old Age Pensions at 65 under Section 7 of the Act. It is anticipated that the demands upon the Medical Referee Service, very heavily increased in 1926 as a result of the recent industrial dispute, will become normal. The cost of the administration both of the Widows', Orphans' and Old Age Contributory Pensions Act and of the Medical Referee Service is recovered and appropriated in aid of the Vote.

Increased provi

58. Housing Grants show a net increase of 965,000l. sion of 550,000l. and 530,000l. respectively is required for schemes under the Housing, &c., Act, 1923, and the Housing (Financial Provisions) Act, 1924, due to the development of those schemes. These increases are partly off-set by a reduction of 95,000l. in the provision for grants in respect of housing schemes carried out under the Housing, Town Planning, &c., Act, 1919, arising mainly from a smaller provision being required for capitalised subsidies payable to Public Utility Societies on sale of houses. Provision is included for the first time for payments under the Housing (Rural Workers) Act, 1926 (5,000l.). There is a decrease of 10,000. for losses on repayment of Housing Loans on the sale of houses by Public Utility Societies, and no further provision is made for grants towards the cost of Demonstration Houses.

59. Grants to Local Authorities, &c., in respect of Public Health services show a net increase of 171,5601., the principal increases being 46,000/. for Maternity and Child Welfare and approximately 110,000l. for the treatment of Tuberculosis. These services continue to expand.

60. There is an increase of 31,000l. in the provision for grants in respect of benefits, &c., under the National Health Insurance Acts. The additional provision of 71,000l. under Medical Benefit is due partly to the adjustment of grant in respect of the preceding period and partly to the increase in the number of insured persons. The provision for Sickness, &c., Benefit, would normally show an increase due to increase in number of insured persons and further provision for additional benefits consequent on the second valuation of Approved Societies, but a net decrease of 40,000l. is shown because additional provision was required in 1926 to meet the abnormal increase in the number of claims for Sickness Benefit in that year during the coal mining dispute.

61. Appropriations-in-Aid show an increase of approximately 150,000l., mainly due to the increased expenditure which will fall to be recovered in respect of the cost of administration of the Widows', Orphans' and Old Age Contributory Pensions Act, 1925.

62. The Estimate for the Registrar-General's Office (Vote 5) shows an increase of 15,6831. An additional provision of 16,8007. is made to provide the cost of additional assistance in connection with claims for Old Age Pensions at age 65 under Section 7 of the Widows', Orphans' and Old Age Contributory Pensions Act, 1925.

63. The Estimate for Unemployment Grants (Vote 6) shows a reduction of 150,000l., due to a reduction in the number of schemes assisted.

64. The Estimate for the Ministry of Labour (Vote 7) shows a net decrease of 66,5711. The principal item in this Vote is in respect of the Contribution to the Unemployment Fund for which 12,412,500l. is required, as against 12,160,000l. in 1926. The increase of 252,500l. is due to an anticipated increase in the contributions paid to the Unemployment Fund by employers and workers, the Exchequer Contribution being proportionate to the contributions so paid. The amount of the Exchequer Contribution equals about two-fifths of the estimated contributions paid to the Fund by employers and workers (32,025,000ʊ.).

65. In pursuance of the Unemployment Insurance Acts the Unemployment Fund has borrowed various sums from the Exchequer for the payment of Unemployment Benefit, &c. The fund pays interest on the debt outstanding from time to time; the amount outstanding on 21st February was 24,460,000l.

66. The provision made for salaries, wages and allowances is 3,680,3517. against 3,502,0637. in 1926. The full cost of administration of Unemployment Insurance, including expenditure borne on other Votes and the accruing liability to the Exchequer for payments under the Superannuation Acts, will be recovered from the Unemployment Fund and appropriated in aid of the Ministry of Labour Vote. The total amount estimated to be appropriated on this account is 4,842,500l., of which 3,612,2451. represents expenditure borne on the Ministry of Labour Vote, 966,2551. expenditure borne on other Votes and 264,000l. the accruing liability for Superannuation (Section 6 of the Unemployment Insurance (No. 2) Act, 1924). The net charge on this Vote for administration expenditure for all purposes other than Unemployment Insurance is 358,8511.

67. The estimated expenditure on Training and Resettlement of Disabled Ex-Service personnel is 80,1437., as compared with 366,6497. in 1926. The decrease is due to the approaching completion of the Schemes.

68. The decrease of 4,009,9681. in the Estimate for the Relief of Unemployment (Vote 8) is due principally to decreased provision for Loans to Local and Poor Law Authorities.

69. The Estimate for Old Age Pensions (Vote 10) shows an increase of 2,522,000l. over the total sum voted for 1926, including the Supplementary grant of 418,000.

70. On this increase, 550,000l. is attributable to the fact that 53 weekly payments, instead of the normal 52, will be due in 1927; while 850,000l. is in respect of the normal increase in the number of pensioners with qualifications under the 1908-24 Acts. The balance represents increased provision for pensioners qualified from the 2nd July, 1926, onward, solely by virtue of the Widows' Orphans' and Old Age Contributory Pensions Act, 1925. Existing pensioners thus qualified will be entitled to payment for a full year in 1927 as against a maximum of three-quarters of a year in 1926. This accounts for 700,000l. The amount attributable to the estimated increase in the number of pensioners in 1927 qualified solely by virtue of the Act of 1925 is 435,000l. There is a net saving of 13,000l. under the other Subheads of the Vote.

71. The Estimate of the Scottish Board of Health (Vote 14) shows a net increase of 258,015.

72. 260,000l. is provided for a non-recurrent grant to Parish Councils towards their expenditure in relieving dependants of destitute able-bodied persons directly involved in the trade dispute of 1926.

73. Under Housing Grants the provision for the erection of steel. houses is 135,500l. less than in the previous year, but there is an increase of 132,0621. for additional subsidies due to the development of building schemes under the Housing Acts of 1923 and 1924.

74. The net Estimate for the Board of Trade (Vote I) shows a decrease of 14,809. mainly on account of the smaller provision required for the Census of Production. In accordance with the recommendation of the Estimates Committee the principal remaining War Services have been transferred to a separate Estimate (Class IX, 1) and only such remnants of war work as are now carried out incidentally by the Board's Finance and Legal Departments continue to be provided for in this Estimate. The total provision for these remnants shows a decrease of 3,6501. as compared with 1926.

75. There is again a token net provision for the Bankruptcy Department (Vote 2). The gross provision for administration (168,8211.) shows a reduction of 3,7441. on 1926.

76. The gross Estimate for Mercantile Marine Services (Vote 3) shows a reduction of 22,4331., which is off-set by an almost corresponding reduction in the appropriations in aid of the Vote. The former is accounted for partly by a decrease in the provision for the Special Contribution to the General Lighthouse Fund towards the cost of removing war wrecks, and partly to the absence of any provision for Lighthouses in the Red Sea temporarily in British occupation; and the latter by the obligation imposed on the Board of Trade under Part VI of the Economy (Miscellaneous Provisions) Act, 1926, to adjust the fees chargeable to Shippers and Shipowners under the Fees (Increase) Act, 1923.

77. The Estimate for the Department of Overseas Trade (Vote 4) shows a decrease of 6,8781. Provision is made of 40,000l. for the cost of participation in Trade Exhibitions, &c., on behalf of the Empire Marketing Board. This sum will be repaid by that Board.

78. The Estimate for Export Credits (Vote 5) shows an increase of 51,990. Further provision of 6,9901. for payments due under guarantees is necessary in view of the expansion of the Departments' work, while the estimate of receipts falls from 55,000l. to 12,000l., as the bulk of the recoveries likely to be effected in respect of past payments has now been received.

79. The Estimate for the Mines Department (Vote 6) shows a decrease of 12,908., due to the cessation of the employment of accountants in connection with the Coal Mining Industry Subvention.

80. The Estimate for the Ministry of Agriculture and Fisheries (Vote 8) shows a decrease of 141,9021. The main variations in the Estimate are as follows:

(i) Increase of 100,990., due to the necessity for providing the Statutory maximum sum of 140,000l. as a grant-in-aid of the Cattle Pleuro-Pneumonia Account to meet the cost (part) of outbreaks of Foot-and-Mouth Disease in 1926;

(ii) decrease of 225,000l., due to the fact that the first year's payments under the 1926 valuation (Land Settlement (Facilities) Acts) will not represent a full year's charge but approximately three-quarters only;

(iii) decrease of 90,000l., due to the scheme of Government aid of drainage operations for the improvement of agricultural land not being taken up by Drainage Authorities as rapidly as, or to the extent, at first contemplated;

(iv) decrease of 72,1357. in Appropriations-in-Aid, due mainly to a revision of the arrangements existing between the Ministry's Vote and the Development Fund whereby the cost of certain services will no longer be aided from the Fund. The total decrease on this Vote would have been 235,5571. but for the re-arrangements between the Vote and the Development Fund referred to above under (iv), which do not involve any additional charge on Public Funds as a whole.

81. The provision for the payment of the Beet Sugar Subsidy, Great Britain (Vote 9) amounts to 4,500,000l., as compared with 3,200,000l. in 1926. The increase is accounted for by an increase in the area under sugar beet from 130,000 acres in 1926 to 200,000 acres (estimated) in 1927, the number of operating factories being increased from 16 to 20. The Excise Duty at existing rates on sugar and molasses manufactured from home-grown beet is estimated to yield, in 1927, 1,500,000l., so that the net cost of the Subsidy in that year is estimated at 3,000,000., as compared with 2,140,000l. in 1926.

82. The Estimate for the Forestry Commission (Vote 11) shows an increase of 210,400l. There will be no balance in the Forestry Fund on the 31st March, 1927, while there was a balance on the 31st March, 1926, of 110,000l. approximately. The remaining increase of 100,000l. approximately is due to the increased progress made in the afforestation. programme.