[124:3] Cf. 3d Rep. Com. on Civil Serv. Exp., Com. Papers, 1873, VII., 415, Qs. 474, 4902-03; 2d Rep., Com. on Civil Estabs., Com. Papers, 1888, XXVII., 1, pp. xi, xii, and Qs. 10957, 14090-91, 14918-20, 18088; Rep. Com. on Nat. Exp., Com. Papers, 1902, VII., 15, Q. 1429.
[124:4] Rep. Com. on Nat. Exp., Com. Papers, 1902, VII., 15, Q. 1425.
[125:1] Rep. of Com. on War Office Org., Com. Papers, 1901, XL., 179, Qs. 3038-41. An excess on the subheads for food and forage, for example, would be met as a matter of course by a saving on fuel or rents. Ibid., p. 425.
[125:2] Memoranda on Treasury control by F. T. Marzials, Accountant General of the Army, Ibid., pp. 424-26; and by Robert Chalmers, Rep. Com. on Nat. Exp., Com. Papers, 1902, VII., 15, App. 3.
[125:3] The control of the Treasury over expenditure connected with the courts is less than it is in the case of other branches of the civil service; but the salaries of the clerks are fixed as a rule by an understanding between the judges and the Treasury. 2d Rep. Com. on Civil Serv. Exp., Com. Papers, 1873, VII., 391, pp. vi-viii.
[126:1] Rep. Com. on Civil Estabs., Com. Papers, 1888, XXVII., 1, Qs. 18076, 18088, 19150, 19165, 19171-75, 19178-82. As Lord Farrer, formerly permanent under-secretary of the Board of Trade, expressed it, "We can cheat them in big things; they may bully us in little things." Ibid., Q. 20,021.
[126:2] Rep. of Com. on War Office Org., Com. Papers, 1901, XL., 179, p. 8; Rep. of Com. on War in South Africa, Com. Papers, 1904, XL., 1, p. 143.
[126:3] Cf. Sir R. E. Welby, Rep. Com. on Civil Estabs., Com. Papers, 1888, XXVII., 1, Qs. 20382-83.
[126:4] The real sanction of the control of the Treasury lies in the support it is almost certain to receive from the Committee on Accounts of the House of Commons. In 1901, for example, in a case where the War Office, without exceeding its total vote, but before seeking the approval of the Treasury, paid to a contractor an addition of £1000 upon a contract for which no item appeared in the votes of the year, the Committee of Accounts remarked, "Your Committee deprecate in the strongest manner any diversion of Parliamentary funds without Treasury sanction." 3d Rep. Com. of Pub. Accounts, Com. Papers, 1901, V., 13, pp. iv-v.
[126:5] Public Accounts and Charges Act, 54-55 Vic., c. 24, § 2 (3).