[287:1] May, 556-57; Todd, I., 791.
[288:1] The name Customs and Inland Revenue Act was changed to Finance Act in 1894 when the death duties were included in it. In 1899 the provisions for the sinking-fund were also included. Courtney, "The Working Constitution of the United Kingdom," 26-28; and see the recent Finance Acts.
[289:1] In the case of the consolidated fund services the separate items, e.g. the individual salaries, are given. In the case of the supply services only the amounts issued on account of each grant are given for the civil service; and for the Army and Navy only the total amounts.
[289:2] See his evidence before the Com. on Nat. Expend., Com. Papers, 1902, VII., 15, Qs. 764-69, 831.
[289:3] Thus the Parliamentary Papers for 1903 contain the Finance Accounts for the financial year ending March 31, 1903, and the far more elaborate Appropriation Accounts for the year ending March 31, 1902.
[289:4] He presents also separate accounts of the consolidated fund services, and other matters, with reports upon them.
[289:5] S.O. 75. For a brief history of the system of audit, and the laying of accounts before Parliament, see the memorandum by Lord Welby. Rep. Com. on Nat. Expend., Com. Papers, 1902, VII., 15, App. 13. See also the description by Hatschek, in his Englisches Staatsrecht (495-500), of the introduction into England of double entry and the French system of keeping the national accounts.
[290:1] All the reports of the Committees on Public Accounts from 1857 to 1900, with the minutes made in consequence by the Treasury, have been collected and printed together from time to time in blue books. There are now three of these published in 1888, 1893, and 1901, the last containing an index of all three (Com. Papers, 1888, LXXIX., 331; 1893, LXX., 281; 1901, LVIII., 161).
[290:2] Rep. Com. on Nat. Expend., Com. Papers, 1903, VII., 483, p. v.
[291:1] May, 564. On July 20, 1906, an amendment to the motion that the Speaker leave the chair was proposed, to the effect that the salary of the Secretary of State for India ought to be placed among the regular Treasury estimates, in order to give a better chance to discuss the government of India. One of the chief objections made to this was that it would tend to bring the Indian administration into party politics, and the amendment was rejected by a large majority. (Hans. 4 Ser. CLXI., 589-610.)