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CLASS III.- continued.

VOTE 10.-LAW CHARGES AND COURTS OF LAW, SCOTLAND—continued.

EXPLANATION of the Causes of Variation between Expenditure and Grant. A.—This saving was owing to vacancies for short periods in the Lord Advocate's Department, and also on the allowance for copying in the Crown Office.

B.-Excess owing to the fact of subsistence allowances of the Lord Advocate's Secretary and Clerk, for five quarters, having been paid within the year.

C. and D.-The payments were not so heavy as anticipated. The Expenditure under these Sub-Heads depends on the nature and extent of serious crime in the country, and it is difficult to make a close Estimate.

E.-This excess was owing to a payment of arrears applicable to a previous year, and to increases on the salaries of the Procurators Fiscal of Dumbarton, Edinburgh, Hamilton, and Stonehaven.

F.-The claims against this Sub-Head vary considerably and cannot be closely estimated.

G.–The saving is partly owing to the fact of only three quarters' accounts in connection with the War Office having been paid within the year, and to receipts having exceeded the Estimates by upwards of 4001. The payments and the sums recovered in connection with the legal business of the various Departments were as under :

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H.-There were no claims against this Sub-Head during the year.

1.- This saving was owing to (1) vacancies for short periods, (2) re-organisation of the Bill Chamber Staff, (3) appointments of Judges' Clerks at minimum salaries, and (4) postponement of certain claims which in ordinary course would have been paid within the year.

K.-Saving on the allowance for extra clerical assistance in the Justiciary Office.
L-Casual saving.
M.-Saving owing to a vacancy in one of the clerkships.
N.-Casual excess.

0.–Saving on the allowance for temporary Sheriff's substitute, which was not drawn upon during the year, and reduction of the salaries of the Sheriff Clerk of Kincardine and the Depute Commissary Clerk, Edinburgh, less increased allowances to the Sheriff Clerks of Aberdeen and Dumbarton, and a special payment of 501. to the Clerk of Justiciary.

P.-Casual variation.

Q.-Saving owing to the death of the Commissary Clerk of Dumbarton, who was in receipt of a compensation of 521. from this Sub-Head.

R.-There were no claims against this Sub-Head during the year.
U.-Appropriations in Aid. The actual receipts compared with the Estimates were as follows, viz. :-

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Net Increase

£.

622 1 2

CLASS III. continued.

VOTE 10.-Law CHARGES AND COURTS OF LAW, SCOTLAND-continued.

EXTRA REMUNERATION.

The Procurators Fiscal throughout Scotland received extra remuneration during the year 1905-06 for business connected with the duties of their office, as will be found in the Estimates for 1907-08 opposite their respective Salaries, amounting in all to 2,3011. 178. 6d.

The Clerk of Justiciary received from this Vote the sum of 501. for a report on Foos under the Licensing Act of 1903.

The Clerk to the Admission of Notarios received Fees as Agent in Ultimus Hæres cases, 411. 158. 9d.

The Surplus of 7,8811. 14s. 2d. shown on the Account of the Vote “Law Charges and Courts of Law" Scotland,” for the year ended 31st March, 1905, has been surrendered.

P. Persse Sealy,
Clerk in Charge of Accounts.

Kenneth Mackenzie,
King's and Lord Treasurer's Remembrancer,

Accounting Officer.

Exchequer , Edinburgh,

28th September, 1906.

I certify that this Account has been examined under my directions, and is correct.

John A. Kempe, Comptroller and Auditor General..

Examined,

H. J. Bidwell.

CLASS III.—continued.

VOTE 10.

LAW CHARGES AND COURTS OF LAW, SCOTLAND.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

1. EXPENDITURE in excess of the Estimate has taken place under Sub-Heads Excess. B, E, and N.

2. A local Test Examination was carried out by an Officer of my Department at Local Test. Dumbarton, Dumfries, Dunfermline, Dunoon, Edinburgh, Haddington, Paisley, and Peebles. This Test was applied to the Expenditure under Sub-Head D., Sheriffs' Accounts, &c., and to the Receipts from Fees, Fines, &c., which are brought to account under Sub-Head U., Appropriations in Aid. The results were generally satisfactory.

3. The Amount to be Surrendered is, as shown by the Account, 4,9211. 14s. 41.

Surplus.

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EXTRA RECEIPTS, payable to EXCHEQUER. 4. It appears, from a statement furnished to me by the Inland Revenue Department, Fee Stamps. that a sum of 14,7811. 38. 2d. was received by that Department during the year, for Fee, &c., Stamps in connection with this Vote.

John A. Kempe,
Comptroller and Auditor General.

CLASS III.—continued.

VOTE 11.

REGISTER HOUSE, EDINBURGH.

ACCOUNT of the Sum Expended, compared with the Sum Granted, to pay the Salaries and

Expenses of the Offices in His Majesty's GENERAL REGISTER HOUSE, EDINBURGH, in the Year ended 31st March 1906, showing the Surplus or Deficit upon each Sub-Head of the Vote.

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Estimated amount of Extra Receipts payable to the Exchequer in cash
Amount of Extra Receipts realised in 1905–1906, and paid over to the Exchequer

£. S. d. 50 18 12 10

EXPLANATION of the Causes of Variation between Expenditure and Grant. A.-This saving was mainly on the allowance for copying in the Sasines Office and the Deeds Office. There were also savings on the Salaries in these Offices owing to vacancies, which, however, were reduced by an additional expenditure of £300 in the Sasines Office for Extra Clerical Assistance owing to special circumstances.

B.--The claim for Police for the last quarter of the financial year was not received in sufficient time to enable it to be included in the Accounts for 1905-06. On the other hand there was a payment out of this Sub-head amounting to £55 on account of legal expenses incurred in connection with a Deed which was lost in the Register House.

C.-Casual saving.

Extra RECEIPTS. These receipts, being fees taken in the Office of the Interim Keeper of the Register of Entails, apply to only a portion of the Year. The system of taking the Fees in cash has now come to an end, and the sums will in future be collected by means of Law Court Stamps.

The Surplus of 8601. -s. 6d., shown on the Account of the Vote “Register House, Edinburgh,” for the year ended 31st March 1905, has been surrendered.

P. Persse Sealy,
Clerk in Charge of Accounts.

Exchequer, Edinburgh, 28th September 1906.

Kenneth Mackenzie,
King's and Lord Treasurer's Remembrancer,

Accounting Officer.

I certify that this Account has been examined under my directions, and is correct.

John A. Kempe,
Examined,

Comptroller and Auditor General.
H. J. Bidwell.

CLASS III.- continued.

VOTE 11.

REGISTER HOUSE, EDINBURGH.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

1. The Surplus to be Surrendered is, as shown by the Account, 7931. 13s. 1d.

Surplus.

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2. In addition to the Extra Receipts shown on the Account, it appears, from a statement Fee Stamps. furnished to me by the Inland Revenue Department, that 52,3021. 58. 6d. was received in that Department during the year for Fee, &c., Stamps in connection with this Vote.

John A. Kempe,
Comptroller and Auditor General.

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27.

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