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receipts and repayments paid to the Exchequer" be taken, instead of the gross sums: the figures will then be as follows:Net amount of expenditure, 1863-64

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£10,472,298

10,483,678

10,234,633

10,238,990

And these are the sums which should properly be taken, when speaking of the expenditure for the Navy.

There are many changes this year in the mode of making up these Estimates. They are much more explicit, and they give greater explanation as to details than formerly. Like all important volumes, they have a table of contents at the beginning: this is a great improvement, and we doubt not will be of much assistance to the uninitiated, in enabling them to find the various items. Much of the detail, which was in former years printed in the body of the Estimates, is now transferred to the appendix, which is really as large as the Estimates themselves. On the whole, we consider the alterations in the arrangement of the various votes judicious, although the comparison of the several items is thereby rendered much more difficult. This inconvenience will not, however, be felt in future years.

The items on which there is a decrease are those for Wages, Victuals, Admiralty Office, Coast Guard, Scientific Branch, Naval Stores, and Half-pay-while those for Dockyards, Medical Establishments, Medicines, Marine Divisions, New Works, Martial Law, Miscellaneous services and Conveyance of troops, show an increaseor we should more properly say, an apparent increase, for in many instances it arises from sums being transferred from one vote to another. Thus in the vote for the conveyance of troops-an expense which we contend ought not to be borne on the Navy Estimates, although it should be controlled by the Admiralty-there is apparently an increase of £82,208; but on examining the various items, we find that the sum of £129,312 is inserted under this vote, on account of the expense of Her Majesty's troop-ships, for wages, victuals, coals, &c. In former years, the charges for these vessels were included in the other votes, so that if the present Estimates had been prepared in the same manner as they used to be, the figures would stand thus, viz. :

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Therefore there is really a decrease under this head of expenditure, to the extent of £102,704-or nearly one-fifth. These figures serve to show how large a proportion of the troop service is now performed in Her Majesty's ships, and that the Admiralty are now convinced that the system, which we have so frequently deprecated, of paying the public money into the hands of private shipowners, instead of spending it in the service, is not the best and the least economical. While, however, this vote now shows the total amount required for transport service on account of the Army, it does not contain the figures of all the transport business performed by the Admiralty. To make this complete, there must be added £26,993 for the pay and wages of the crews of Her Majesty's store-ships, of about £8,000 for their provisions, and of about £25,000 for coals; also £16,500 for freight on provisions, and £23,000 for freight of naval stores and medicines, which will bring the transport vote up to £502,281.

As usual, the largest item in the Navy Estimates is that which stands first, "Wages to seamen and marines," £2,862,704. This is less by £82,302 than it was last year, but when the allowance of £69,503 for Her Majesty's troop-ships, and pay of superintendents of dockyards is made, the difference is insignificant. Neither might any great difference be looked for, as the numbers of men are nearly alike, viz. :—

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There is consequently a reduction of 1,350 men, of which 486 are seamen, 50 are Coast Guard men, and 600 are Marines. But this

is not really a reduction in the force actually employed, as by the return contained in the voluminous appendix, printed at the end of the Estimates, it appears that, during the whole of last year, the number of men borne on ships' books was always less than the number voted, and that on the 31st December last this deficiency amounted to 1,791 men. With this slight change in the number of men, there is also a small reduction in the number of ships in commission, as will be seen from the following abstract of ships and vessels in commission during the last four years:

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86

75 46 28 74 46 28 74 45 28 73

Coast Guard in

cluding Tenders 90 237 327 93 243 336 92 233 325 90 230 320

Contrasting 1865 with 1862, there is a great falling off in the number of sea-going line of battle-ships, frigates, and corvettes, while there is a corresponding augmentation of iron-cased ships, of which we appear to have many more now in commission.

As we have already stated, the item for "Wages for seamen," &c., is the largest in the Estimates. There are, however, several other large sums paid in the shape of wages, pay, or salaries, of which we append an abstract :

Pay and wages of officers, seamen, and

marines

Salaries, Admiralty Office

Coast Guard Service, Naval Coast Volunteers,

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£2,862,704
173,655

and Reserve

274,119

Scientific Branch

63,958

Dock and Naval Yards, Victualling Yards, &c.

1,527,513

Martial law and law charges

20,605

Half-pay, &c., and Pensions.

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The whole of this large sum will be paid to the officers and servants of the Crown, and the greater part of it will be spent in this country. So also will the principal portion of the remaining four millions comprised in the Estimates, to contractors and others; so that we must remember that when we are asked to expend ten millions on the Navy, we are not asked to throw away that sum, or to transfer it for the benefit of others; but we are asked to return it to a portion of those who have contributed their quota to it, when collected as Revenue or Customs, and paid into the Exchequer. It is necessary that this fact should always be borne in mind, when speaking of the expenditure of the country; for as is well known, there are those who would fain persuade their hearers or their readers, that every penny spent on the Army, Navy, or Civil Service is absolutely lost to the people of England.

There are certain items in the first vote which we cheerfully recognise as being on the increase year by year-such as good conduct pay, and prizes for good shooting. On the other hand, there is an item which we are always glad to see extremely small, that for raising men for the fleet. It is only £200-a clear proof that there is no difficulty experienced now, as there was formerly, in obtaining proper crews for Her Majesty's ships.

Many of the rules which govern the amount required for wages, are applicable to the vote for "Victuals and Clothing." The dif ference between this year and last is immaterial; and this may be taken as a proof that the exorbitant prices which have been paid by private individuals for some of the principal articles of consumption, have not yet been demanded from the Government. The Controller of victualling deals in wholesale quantities with wholesale houses, the public usually deals with retail shop-keepers in small supplies, and thus pay the enormous profits which the retailers impose on their customers. The fact that the wholesale rates do not altogether regulate the retail prices has been demonstrated during the last twelve months, when the graziers and cattle dealers have been obliged to dispose of more beasts than they would have done had not the cattle plague begun, and so have been at the mercy of the butchers, who have, however, taken advantage of the rinderpest to advance the prices of meat beyond all precedent. There is one portion of the vote No. 2 which appears to be always the same,-that for sea

men's clothing. A sum is every year inserted, "to provide for seamen's clothing, soap, and tobacco," and there is always a note appended to the effect that as the estimated amount of charges against the wages of seamen, &c., on account of issues of the above mentioned articles will meet the sum required, it will be unnecessary to take any vote for such articles. This shows one of two

things either that the mode of calculating this portion of the estimated expenditure is perfect, or that the additions made to the cost prices of the articles are exactly the same as the expences incurred in issuing them to the men, or in losses, &c.

Next in importance, although not in order, is the vote for "Naval Stores for the building, repair, and outfit of the fleet and coast guard, steam machinery, and ships built by contract." As has been usual of late years, it is divided into two sections-No. 1 relating to the Storekeeper General, the other to the Controller of the Navy. The latter officer apparently intends to spend but a small sum this year in comparison with what he has done in former periods. His demand amounts only to £318,000; in 1865-66, it was £564,700; in 1864-65, £882,212; and in 1863-64, £857,349. We are, in fact, getting over some of the difficulties with regard to armourplated and iron ships-in other words we have now in possession several of those expensive toys which were, a few years ago, in the hands of the contractors, The total estimate for "iron armourplated ships" was £1,167,200, the total sum already voted (included what are termed "re-votes") is £1,869,198; we have spent £1,115,751, and there remain only £60,000 yet to be paid (to complete one ship, the "Northumberland,") against £130,000 last year. The Minotaur, Agincourt, and Prince Albert have since been finished, and are added to the list of available ships. The gunboats, which have been some time in the course of construction, are also nearly completed, so £7,000 instead of £56,000 are demanded; the same may be said of dock-yard tugs and barges, and of Coastguard tenders. The time for trying experiments appears also to be coming to a close, or is intended to be considerably shortened, as only £10,000 are required for "experimental purposes, &c.," instead of £20,000. Under the head of "Steam Machinery," there is, on the other hand, an increase of £30,000. It may be of interest to many of our readers to have a statement of the number of steam ships afloat and building, and of the number of effective sailing ships on the first of last month, which we therefore appendobserving that the building of three line-of-battle ships, two gun vessels, and one gun-boat is suspended for the present, and that the five troop ships building are the transports intended to carry reliefs overland to India, the expence of which will be borne by the Council for India; they will not really form a part of the Imperial Navy, although they will be under the control of the Director of Transports at Somerset House.

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