CHARGES AND RECEIPTS-contd.

EXPLANATIONS.

Account. 1922-23.

1. The receipt from the Indian Government is the share of soldiers gratui- 1. ties on discharge, &c., in respect of their Indian service.

The Unemployment Insurance Act, 1920, provides for the payment out of Army Funds, for each soldier leaving the Colours, of a sum sufficient to provide him with full unemployment benefit, up to the maximum number of weeks for which benefit is admissible for a civilian, during any future period of unemployment. The payments are made to the Ministry of Labour.

£

254,561

64,232

28,763

161,566

177,258

335,122

(Health Insurance contributions for soldiers, and Unemployment and Health Insurance contributions for civilians, are paid currently and included throughout the Estimates under the same subheads as their pay or wages.) 3. This provides for the whole of the current charges for sea transport of troops and stores in 1924-25. The land transport here consists of the 3. the movement of units on change of station, movement of drafts to and from stations abroad, and the conveyance of stores between depots and to units abroad; other land transport (e.g. travelling expenses of individuals and movement of troops and stores to and from units at home) is brought to account under cost of units or establishments.

The total includes a fixed annual payment of 130,000l. to India towards the cost of the Indian troop service.

Part of the receipt item is the estimated annual payment by the
Indian Government in respect of sea transport charges. This figure
is provisional.

4. Includes 151,500l. for the estimated payment to India for 1924-25 in 4.
respect of the Imperial share of the cost of the Aden garrison. This
consists of two parts: (i) a fixed annual payment of 100,000.
towards the cost of the pre-war garrison, based on a recommendation
of the Royal Commission of 1895 on Indian Expenditure; (ii) the 5.
Imperial moiety of the charge for troops in excess of the pre-war
garrison. A special payment of 75,000l. is also included in connection
with reductions effected in the British Garrison in India in 1923-24.

6. Sums repayable to the National Debt Commissioners and the Treasury 6.
on account of advances made, under the Military Works Acts, 60
Vict. c. 7, 62 & 63 Vict. c. 41, 1 Edw. 7, c. 40, and 3 Edw. 7, c. 29,
and the Capital Expenditure (Money) Act, 1904, 4 Edw. 7, c. 21.
The receipt is for the repayment by the Irish Free State Government
of annuities under the Military Works Acts in respect of buildings
taken over by them.

772,737

1,405,696

2,178,433

747,697

1,430,736

245,195

3,600

850,256

850,256

7. The 60,000l. for "Other expenditure" represents cash payments for 7. foreign postage, telegrams, telephones and foreign cables. Rentals of Post Office telephones are provided under Head III.F.16. The 23,4801. left on this Subhead represents services rendered by the General Post Office which cannot be allocated in advance to the units and establishments concerned.

188,372

66,608

254,980

228,358

26,622

14. WAR OFFICE PERSONNEL ON LOAN TO OTHER DEPARTMENTS Sums Receivable: Payment by Reparation Commission, &c.

15. LIGHT HORSE BREEDING SCHEME

33,500

35,500

16. PAYMENT TO THE ORDNANCE FACTORIES FOR RESERVE PLANT, &C.

17. SUBSIDIES FOR MECHANICAL TRANSPORT

18. SUNDRY CHARGES, INCLUDING LOSS BY EXCHANGE, &C.

NET TOTAL, SUBHEAD B.

C.-CONTRIBUTIONS IN AID AND REPAYMENTS BY OTHER

GOVERNMENTS :

61,640 110,800

£2,551,600 2,759,500

2. Contribution from the Government of Egypt towards cost of maintenance of British troops in Egypt

150,000 150,000

3. Payment by the Indian Government in respect of Home Effective Charges

1,490,000 1,750,000

4. Receipts in connection with the Army of Occupation, Rhine

TOTAL, SUBHEAD C. ..

1,250,000 1,250,000 £3,826,000 4,173,000

8. The expenses of Field Training for the Territorial Army are provided 8. under Head II.

9. Such charges do not normally occur in peace and the 1007. represents a 9. token sum only.

22,010

1,230

5,055

12.

11,589

10. Represents value of medals other than the medals for service in the Great · 10.
War issued during the year (see Subhead A.3). (See also Head V.A.8). Į
11. These are sums placed at the disposal of the Secretary of State and 11.
General Officers Commanding-in-Chief to enable them to sanction
small items of expenditure for military purposes, not covered by regula-
tion, up to certain total limits. The object is to reduce correspondence,
and only items which would otherwise require Treasury or War
Office authority, as the case may be, are charged to these grants.
13. These are the legal expenses in Law Court cases, which are provided on 13.
Civil (Law) Votes (see p. 280), and expenses in connection with Courts
of Inquiry. For expenses in Court Martial cases provision is made in
Head IV.C.

14. For details of this staff, see Head IV., War Office, Appendix VI., p. 264. 14.

15. This scheme provides for the payment of premiums &c., to breeders, to 15.
encourage the production of a type of horse required by the Army. |
16. A payment to the Ordnance Factories in the nature of a subsidy for the 16.
maintenance of buildings and plant not required for present
manufacturing needs.

17. This scheme provides for subsidies to owners towards the cost of main- 17.
taining a special type of lorry to be made available for purchase by
the Army in emergency. 5,000l. was included for this scheme in
Estimates 1923-24 under Sundry Charges (Item 18).

C.-1 Colonial Contributions are fixed as follows :—
Mauritius.—Five and a half per cent. of the Colony's Assessable Revenue.
Ceylon. Three-fourths of the total cost of the garrison, or 9 per cent. of
the Assessable Revenue whichever is less. For some years the former
has been the less.

26,259

15,920

3,673

12,247

119,974

Straits Settlements.-The cost of the garrison, or 20 per cent. of. 1. the Assessable Revenue, whichever is less. The estimate for 1924-25 (as for 1923-24) is on the former basis.

Hong Kong. The cost of the garrison, or 20 per cent. of the Assessable Revenue, whichever is less. The estimate for 1924-25 (as for 1923-24) is on the latter basis.

2. This annual payment by Egypt was fixed in 1907.

94,493

80,467 277,535 489,251

2. 150,000

3. India makes a payment at an annual rate per head (117. Ss. before the 3. 1,702,000 War) of the establishment of the British Army in India, in respect of the cost of raising and training the men in this country. The sum taken here is based on an increase over the pre-war rate under discussion with the India Office.

4. Under an Inter-Allied agreement of 11th March 1922, Germany's payment to Great Britain covers, not the whole cost of the Army of Occupation, but a fixed rate per man, which in 1924-25 is estimated to amount to

4. 1,167,398

3,961,144

HEAD VII.-HALF PAY, RETIRED PAY, PENSIONS AND CIVIL SUPERANNUATION.

TOTAL, HEAD VII. £ 9,123,700 1,289,700 7,834,000 8,649,500 1,131,500 7,518,000

585,450 3,548,250 50

Under Subhead A there is a decrease in half pay and retired pay due mainly to the reduction in rates which under Army Order 324 of 1919 will take place automatically on 1st July 1924, consequent on the decrease in the cost of living since the present rates were fixed in 1919. There is also a decrease in half pay due to the retirement of officers placed on the half pay list for medical unfitness during prior years. These reductions more than counterbalance the increase in retired pay which would normally have occurred as a result of the increased rates of retired pay now prevailing. increased charge for commutation annuities is in respect of retired pay commuted during the calendar year 1923.

The

Under Subhead B increased provision is necessary for Chelsea Pensions owing to the fact that new grants are generally at higher rates than the grants of old date falling out, and to the award of service pensions, under regulations issued in 1918, to soldiers whose disability pensions are now being made permanent by the Ministry of Pensions.

The increase under Subhead C arises from normal causes.

The Sums Receivable shown under Subheads A and B in respect of payments by India for non-effective charges have been increased as a result of a closer calculation, but they are still on a provisional basis only and subject to later adjustment.

HEAD VII.-HALF PAY, RETIRED PAY, PENSIONS AND CIVIL
SUPERANNUATION--contd.