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

(b) See note (d) to Subhead A. (1) (page 6).

(c) The number of Surveyors and Officers will be reduced and the number of Clerks increased as reorganization proceeds. (d) Including 58 Officers lent to the Irish Free State Government, from whom the cost is recovered (see Subhead R (2 (b).)). (e) Personal to present holders.

For Clerks employed in Provincial Offices the rates of pay are subject to a deduction of 10 per cent., except in Edinburgh and Belfast, where the deduction is 5 per cent. only. 18 Clerks in the Provinces retain personal salaries on the London Scale. A certain number of Temporary Clerks, in addition to those provided for under B. 2, are employed temporarily in lieu of an equivalent number of Established Clerks, and the cost is included in this item.

EXTRA REMUNERATION (exceeding 501.) :

A variable number of Officers whose salaries are provided out of the Customs and Excise Vote are seconded for
employment in the Government Laboratory, and receive allowances of 201. per annum from the Vote for the
Government Chemist (Civil Service, Class II.,19).
From the Isle of Man Government

From Trinity House

..

1 Collector receives 701. per annum for services in connection with the Brewers (Isle of Man) Act, 1874.

1 Collector receives about 701. for acting as Sub-Commissioner of Pilotage. A number of Officers receive extra remuneration in excess of 501. per annum each for Overtime Pay, Night Pay and Double Duty Pay (see under B. 4).

Officers of the Department also receive Rewards (Subhead M) for the detection of evasions of Revenue Laws.

B. 1.—SALARIES, WAGES, AND ALLOWANCES OF ESTAB-
LISHED STAFF-contd.

1924-25. 1923-24.

(b) Two of these officers are for relief duty, and are termed Assistant Inspectors, see note (f) to Subhead A. 1 (page 6). (c) See note (f) to Subhead A. 1 (page 6).

(d) These allowances cover all Waterguard overtime, night visits and Sunday and holiday pay. They may be temporarily ncreased by an amount not exceeding 201. per annum (non-pensionable) in respect of temporary pressure of work when this arises from special regulations.

EXTRA REMUNERATION (exceeding 501.) :—

A number of Preventive Officers and Preventive Men receive extra remuneration in excess of 501. per annum

B. 1.—SALARIES, WAGES, AND ALLOWANCES OF ESTAB

(a) Senior Engineers at ports having more than one launch progress to 60s. a week on a scale of 56s.-1s. 6d.-60s. a week. (b) For scales of pay of Temporary Clerks see note on page 9. In addition to the provision under B.2, a certain number of Temporary Clerks are employed temporarily in lieu of an equivalent number of Established Clerks and are provided for under B.1.

EXTRA REMUNERATION (exceeding 501.):—

A number of the Launch Staff receive extra remuneration in excess of 501. per annum each for Overtime Pay, Night Pay and Sunday Pay (see under B.4).

B. 1.-SALARies, Wages, and Allowances of Established

B. 2.-TEMPORARY CLERICAL ASSISTANCE

B. 3.-NON-ESTABLISHED STAFF

B. 4.-EXTRA ATTENDANCE, DOUBLE DUTY, &c. (e)..

B. 5.-ALLOWANCES FOR CLEANING, WAGES OF CHAR

WOMEN, &C.

B. 6. HEALTH AND UNEMPLOYMENT INSURANCE:

Employers' Contributions:

Health Insurance

Unemployment Insurance

200

Compensation for Withdrawal of Sick Leave
Privileges

B. 7.—SERVICES OF ROYAL ULSTER CONSTABUL
ULARY MOTOR
PATROLS EMPLOYED ON CUSTOMS WORK (Refund
to Government of Northern Ireland)
BONUS*

TOTAL B.-Salaries, WageS, AND ALLOWANCES (ƒ): CUSTOMS
AND EXCISE COLLECTIONS

COAST PREVENTIVE FORCE:

The provision taken under this Subhead in the 1923-24
Estimate covered all expenses in connexion with the
Coast Preventive Force, the constitution of which was at
the time still under consideration. In the present
Estimate the corresponding provision is made under
the appropriate Subheads, viz., B (Salaries &c.), C
(Travelling), F (Uniforms), &c.

The rate of Bonus applicable to Salaries, &c., is shown on p. 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. Provision for the Coast Preventive Force was taken in the 1923-24 Estimate under Subhead Z.

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

(d) At present 1,186 Pensioners (Army, Navy, Royal Irish Constabulary, &c.), with pensions varying in amount from 121. 11s. to 2401. per annum, are employed. 14 Correspondents receive 971. 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.)

(1) 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 1922-23 was as follows:

1 Officer.

1 Superintendent of Waterguard.

3 Assistant Preventive Officers.

16 Housekeeper-Messengers.

1 Housekeeper.

£ s. d. 1,170

Twenty-nine of the above were in receipt of Cleaning Allowances varying from 81. to 1101. per annum (Subhead B. (5))

C.-TRAVELLING AND SUBSISTENCE ALLOWANCES, &c. : 1924-25. 1923-24.

Travelling and Subsistence :-
1. Head Office

2. Customs and Excise Collections

3. Royal Ulster Constabulary Motor Patrol (Refund
to Government of Northern Ireland) ..

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

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

TOTAL FOR EXPENSES OF PROSECUTIONS, &c. ..

£16,000

18,000

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

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

(c) The provision for all expenses of the Coast Preventive Force was made under Subhead Z in the 1923-24 Estimate