[116:3] Ilbert, "Legislative Methods and Forms," 294-95; Glen, "Law of Public Health," 1343, 1344.

[116:4] This innovation has been vigorously criticised as tending to confuse the national accounts. See a memorandum by Sir E. W. Hamilton, Com. Papers, 1902, VII., 15, App. 12.

[117:1] 29-30 Vic., c. 39.

[117:2] 54-55 Vic., c. 24.

[117:3] The sums paid to the Local Taxation Account not being included.

[118:1] These license fees go into the Local Taxation Account, not into the National Exchequer.

[119:1] It is noteworthy that from 1858 to 1895 the amount of money raised by taxation for national purposes was never less than £2 4s. 5d. and never more than £2 9s. 11d. per head of population. Of late years it has shown a steady tendency to increase. In 1899, the year before the war, it was £2 13s. 6d.; and in 1902 it was £3 8s. 8d., the expenditure being £4 13s. 11d. Between 1857 and 1900 the national debt was reduced by gradual payments from £837,144,597 to £628,978,783. In 1902 it had increased in consequence of the South African War to £747,911,107.

[119:2] For the history of this rule see Todd, "Parl. Govt. in England," II., 44-46.

[119:3] Rep. of the Com. on War Office Organisation, Com. Papers, 1901, XL., 179, p. 6. But see 3d Rep. Com. Pub. Accounts, Com. Papers, 1901, V., 47, p. iv.

[121:1] 29-30 Vic., c. 39, §§ 13, 15.