[121:2] Ibid., § 13.
[121:3] For the provision made for such cases, see [page 126], infra.
[121:4] The Finance Accounts give only the issues to the departments from the Exchequer, not the actual expenditures. These last are contained only in the Appropriation Accounts of the Auditor General. Except for certain departments, like the Navy, where Sir James Graham began the practice of submitting them as early as 1832, the actual expenditures were not submitted as a whole to Parliament until the Act of 1866. Memorandum by Lord Welby, Com. Papers, 1902, VII., 15, App. 13. Hatschek, Englisches Staatsrecht, I., 495-502, gives an interesting description of the influence of French methods upon the English system of keeping public accounts, including the introduction of double-entry bookkeeping.
[122:1] Fifteen or sixteen relate to the Navy; as many more to the Army; something over one hundred to the various branches of the civil service, grouped into seven classes; and five to the revenue departments.
[122:2] 29-30 Vic., c. 39, § 27, and see Todd, II., 53-67.
[123:1] For the history of this matter, see Todd, II., 31-42.
[123:2] See, for a history of the question, Todd, II., 27-43, 543-45, and for recent collections of evidence the 2d and 3d Reps. of Com. on Civil Serv. Exp., Com. Papers, 1873, VII., 391, 415; 2d Rep. of Com. on Civil Estabs., Com. Papers, 1888, XXVII., 1; Rep. of Com. on War Office Organisation, Com. Papers, 1901, XL., 179; Reps. of Com. on Nat. Expenditure, Com. Papers, 1902, VII., 15; 1903, VII., 483.
[123:3] Rep. of Com. on Civil Estab., Com. Papers, 1888, XXVII., 1, Evid. of Sir R. E. Welby, Perm. Sec. of Treas., Qs. 10704-9, 10713, 10721-26, 10766.
[124:1] This was true, for example, of the Act creating the Board of Agriculture (52-53, Vic., c. 30, § 5).
[124:2] For clerks of the second division by Order in Council, March 21, 1890, §§ 3-6, Com. Papers, 1890, LVIII., 167. Positions of higher grade are regulated "by the heads of the departments to which they belong, subject to approval by the Commissioners of the Treasury;" Order in Council, Feb. 12, 1876, § 3, Com. Papers, 1888, XXVII., 1, p. 571; but no vacancies in these positions can be filled or new appointments made until the Treasury is satisfied that the number of officers in the department with salaries higher than those of the second division will not be excessive; Order in Council, Nov. 29, 1898, § 4, following Order of Feb. 12, 1876, § 4. The evidence before the Committees of 1873 and 1888 was, however, conclusive on the impotence of the Treasury in forcing reductions, whatever its actual power might be in preventing an increase of establishment.