83. The Estimate for the Ministry of Transport (Vote 12) shows a decrease of 14,888. Provision for special inquiries is reduced by 19,300l. in view of the fact that provision was made last year for preliminary surveys in advance of the setting up of the Central Electricity Board.

84. The Estimate for the Development Fund (Vote 13) shows an increase of 50,000l., due in the main (a) to the balance in hand on the 31st March, 1927, being less than that available on the same date in 1926, and (b) to the impending exhaustion of the special fund provided for agricultural development under the Corn Production Acts (Repeal) Act, 1921.

85. The increase would have been still greater but for the fact that certain agricultural educational services financed by grants from the Development Fund in 1926 have been transferred in 1927 to the Vote for the Ministry of Agriculture and Fisheries.

86. The Estimate for Scientific and Industrial Research (Vote 14) shows an increase of 9,074/. Provision is made of 32,8151. for researches the cost of which will be recovered from the Empire Marketing Fund. Apart from these items, the provision for the research programme exceeds last year's figure by 3,000l. approximately.

87. The Estimate for the Board of Agriculture, Scotland (Vote 16) shows a decrease of 29,8981., due mainly to reduced provision for grants towards the cost of drainage schemes, and maintenance of agricultural colleges, and to the fact that expenditure on certain schemes of agricultural research which has hitherto been a final charge on this Vote is now to be repaid from the Development Fund. Provision is made for expenditure on investigations which are being carried out on behalf of the Empire Marketing Board, but this is off-set by an Appropriation-in-Aid from the Empire Marketing Fund.

88. The principle of an overhead cut on Works Estimates to allow for difficulties of various kinds which may impede progress on approved services has been further extended. Substantial deductions on this account have been made not only from the New Works Subheads of the larger Votes, but also from the Maintenance Subheads of the Votes for

Art and Science Buildings, Diplomatic and Consular Buildings, Houses of Parliament Buildings, Public Buildings and Revenue Buildings (Post Offices).

89. The Estimates for Works (Votes 1 to 13 and 17) exceed those for 1926 (including Supplementaries) by 18,9101. The most important changes are as follows:

Increases.-Labour and Health Buildings, Great Britain, 57,0301.;
Revenue Buildings, Great Britain, 43,1457.

Decrease.-Public Buildings, Great Britain, 134,420.

90. The total provision for New Works is 1,225,095/., as compared with 1,143,810. for 1926, and for Maintenance and Repairs 1,782,6771., as against 1,597,214/. Rents total 770,2301., as compared with 825,735/.

91. As regards specific Estimates, the following points may be mentioned :

Diplomatic and Consular Buildings.

The sum of 20,0007. has been included in respect of the cost of rebuilding the Embassy and Offices at Tokio, destroyed by earthquake. The total estimated cost of the Works is 300,000l. The sum of 60,000l. has been included in respect of the erection of the new Embassy buildings at Washington.

Houses of Parliament Buildings.

A sum of 5,000l. has been provided for continuing the work of inspecting and hand picking decayed stone work which has been in progress during recent years. A memorandum on the defective condition of of the stonework throughout the Building generally was issued as a Command Paper in November, 1926, and the recommendations therein have been approved by the Royal Fine Art Commission and by the Department of Scientific and Industrial Research. As soon as the sanction of Parliament has been given it is proposed to commence the work of repair and restoration, the first portion of the building to be dealt with being the Terrace Front. The sum of 20,000l. has accordingly been included in the Estimate in respect of this work.

The hand picking of decayed stone in danger of falling must be carried on concurrently with the repair and restoration work. Labour and Health Buildings.

Provision has been made for the commencement of proposed permanent buildings for Employment Exchanges at Bristol (2,5001.) and Cardiff (1,000), the estimated total cost of these services being 31,000l. and 25,000l. respectively.

A general provision of 17,6001. has been included under the head of "Urgent and Unforeseen Works" to meet the cost of improved accommodation for Employment Exchanges as required. Miscellaneous Legal Buildings.

The sum of 3,000l. has been provided on account of the erection of a new County Court Building at Lambeth, the site for which was acquired before the War.

Mall Approach Improvement.

There is some doubt whether the further liability of the Commissioners of Works, under the provisions of the Mall Approach (Improvement) Act, 1914, will mature in 1927. Token provision only has, therefore, been made.

Royal Palaces.

The sum of 5,7001. has been included for the completion of the repairs to the roof and floor of the Banqueting Hall, Hampton Court Palace.

Revenue Buildings.

Expenditure in connection with the custody at night of the Custom House and Somerset House will, in future, be borne on Class VII Votes, and not, as heretofore, on the Votes for Revenue Departments. A portion of the expenditure in respect of Somerset House is provided for on the Votes for Labour and Health Buildings and Public Buildings, and provision for the remainder, together with expenditure in respect of the Custom House, is made under this Vote.

Works and Buildings in Ireland.

Provision is made for the completion of the underpinning of the Belfast Custom House (8,000l.), and for the commencement of the work of reconstruction (20,500l.).

A sum of 40,000l. is included in respect of the provision of a building for the Supreme Court and Public Offices at Belfast.

92. The Estimate for Rates on Government Property (Vote 14) shows an increase of 32,0611. This is mainly due to the rates payable on new properties in the occupation of the Navy, Army and Air Force.

93. The Estimate for Stationery and Printing (Vote 15) shows an increase of 23,3791. The cost of Newspapers for Public Departments, formerly borne on Departmental Votes, is now borne by the Stationery Office and accounts for a sum of 10,000l. The further introduction of calculating, &c., machines into Government Departments accounts for an increase of 30,000l., and the further provision for capital expenditure at the Stationery Office Printing Works for 17,000. On the other hand, the reduction from two to one of the number of Registers of Electors prepared annually leads to a reduction of 80,000l. in printing, with a reduced repayment by local authorities of 55,000l., leaving a net reduction of 25,000l.

94. The Estimate for Merchant Seamen's War Pensions (Vote 1) shows a steady decline (17,8781.) as the number of beneficiaries diminishes.

95. The Estimate for the Ministry of Pensions (Vote 2) shows a net decrease of 2,482,668., due mainly to the continued diminution of the number of beneficiaries and of the number of persons requiring treatment. There is a reduction of 271,000l. in the cost of administration (including medical services); the cost of administration is about 3 per cent. of the cost of benefits provided.

96. Special efforts were made last year in consultation with the Government Actuary to frame the Estimates for Royal Irish Constabulary Pensions and Superannuation and Retired Allowances (Votes 3 and 4) on a more accurate basis and it is anticipated that the expenditure on these Votes in 1926 will approximate very closely to the Estimate. The Estimates have again been framed in consultation with the Government Actuary. The Estimate for Royal Irish Constabulary Pensions shows a small decrease, the reduction due to the decline in the number of pensioners being practically off-set by the increased charges resulting from the fewer cases of suspension of pensions as re-employment of pensioners ceases and by the increase of the annuities payable to the National Debt Commissioners in respect of commutations. The Estimate for Civil Superannuation and Retired Allowances shows a steady increase with the growth in the number of retired public servants.

97. A separate Estimate (Vote 1) is presented for the two expiring War Services, the Clearing Office for Enemy Debts (including the Enemy Property Department) and Shipping Liquidation. The gross cost of the Clearing Office, which is covered by fees, shows a decrease of 32,2201. compared with 1926. The administration expenses of Shipping Liquidation are estimated at 5,500l., compared with 19,000l. in 1926. Provision is made for outstanding expenses of shipping liquidation claims, the amount of which is largely dependent on awards of Arbitration Boards, or the War Compensation Court or other Court. Excess receipts over and above the expenditure of the Liquidation department are estimated at approximately 153,000l.

98. The net amount required in connection with the purchase and resale of Australian Zinc Concentrates (Vote 2) is greater by 152,2001. than in 1926, chiefly owing to the increased quantity of concentrates which it is anticipated will be dealt with during the year. This war-time contract comes to an end in 1930.

99. The Estimate for Railway (War) Agreements Liquidation (Vote 3) is a net sum of 100l. It is not anticipated that the adjustments in 1927 will show a net liability against the Exchequer, but as it cannot be assumed that no liability remains, it is not yet possible to allow the Vote to disappear.

100. The Estimates for the Coal Mining Industry Subvention (Vote 5) and for Emergency Services (Importation of Coal) (Vote 6) provide for the winding-up of outstanding receipts and payments which cannot be completed by the 31st March, 1927.

101. Customs and Excise (Vote 1) shows a net increase of 101,6857.

102. The provision for Salaries (Subheads A, B and L) is larger by 143,0501. Of this sum, 83,000l. is for additional staff in connection with the new duties imposed by the Finance Acts, 1925 and 1926; the balance is mainly due to the provision necessary to cover annual increments.

103. A reduction of 41,150l. under Subhead Q (Superannuation Charges) is due to fewer prospective retirements under the age-limits

104. The Inland Revenue Department (Vote 2) shows a net increase of 120,883/.

105. The provision for Salaries, Wages, &c. (Subhead A) shows an increase of 147,3301. This is due to the provision necessary to cover annual salary increments and to increases in the establishment following upon the normal growth of work.

106. Subhead K1.-(Cost of Manufacture, &c., of Currency Notes) shows a decrease of 20,000l., due to an anticipated reduction in the number of Notes to be manufactured.

107. The Estimate for the Post Office (Vote 3) shows a net increase. of 2,748,000l., due mainly to the following causes :

(a) The continued development of the Telephone System. This accounts for the whole of the increase (829,000l.) under Subhead M. (Debt Charges), the greater part of the increase (336,000l.) under Subhead I. (Engineering Establishment), and for some of the increase under Subhead A (Salaries, Wages and Allowances) which carries the cost of the Telephone Admiņistrative, Accounting and Operating staffs.