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This brings me to the last question: whether a union of the naval victualling department with the Commissariat, would be practicable? a question which would seem to hinge upon so many collateral circumstances, that I feel unable, for want of sufficient information as to the nature and extent of the proposed duty, to submit a decided opinion with respect to it.

From the large squadron of ships of war which may always be expected at this the head quarters of the Indian station, it may be inferred that the duty is very extensive; that it would require our full authorized establishment to carry it on; and that the capacity of our magazines would be inadequate to the maintenance of a proper stock of supplies, while those insecure ones now used by the naval storekeeper, are from one to two miles distant from us. At some stations, like, for instance, the Australian Colonies, all victualling stores are certainly supplied by the Commissariat for naval purposes; but the issues are confined to perhaps two or three small vessels in the course of a year, and conducted under the Commissariat regulations, which are drawn up with reference to military authority alone; while at this station there are now one line of battle-ship, one frigate, three war-steamers, four or five sloops of war, a store-ship, and one for hospital purposes, with a naval Commander-in-chief, who, together with the Lords of the Admiralty, might not in transactions of such magnitude and importance as must thus arise, like to depend altogether upon any department not under their own immediate authority and control.

I have, &c. (Signed)

JNO. W. SMITH, A.C.G.

EXPENSE of the Commissariat Department at Hong Kong for one year.

Pay and

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QUANTITY and Estimated Value of Provisions, Fuel, &c., in Her Majesty's Commissariat Magazines, at Hong Kong on the 31st March, 1849.

Articles. Quantity. Estimated cost in sterling. Fuel, coal tons lbs. £. S. d. Provisions Salt meat. 63,550 lbs. 1,589 0 0 Ghee 4,849 121 4 6 Turmeric 6,584 54 9 0 Arrow root 135.0.0.0 253 15 0 Hospital supplies. Sago 1,509 lbs. 188 6 8 125 2 12 Preserved meat, 3,691 184 11 0 Soup concent. pts. 114 5 14 0 Rum 222 gallons 20 7 0 Vinegar 100 5 0 0 Amounting to £2,424 19 4

(Signed)

Commissariat Office, Hong Kong,

April 10, 1849.

JNO. W. SMITH, A.C.G.

Rank and name. Pay and allowances of each individual for one year. Remarks. Assistant Commissary-General Smith £ S. d. 591 6 3 In charge and general superintendence of department, with the preparation of all contracts both for commissariat and ordnance services; correspondence and negotiation of bills on the Treasury, to raise money for every public service in the colony, a very responsible and delicate duty, which in the last year ending 31st March has yielded a profit of £2,949 10s. 6d., or £1,164 9s. 3d. more than the whole expense of the department. Deputy Assistant Commissary-General Carpenter 317 7 0 Sub-accountant in charge of the commissariat chest and cash accounts, with all the detail payments to army, navy, ordnance, and advances for colonial services, together with the voluminous transactions arising therefrom; the annual expenditure being £157,305 6s. 3d. sterling. Treasury clerk, Fagan 248 17 6 Sub-accountant in charge of the store duties and transport, with the numerous returns and accounts connected therewith; member of a standing board of survey on commissariat supplies; superintends contractors; checks their accounts; and as an efficient officer, is ready at a moment's notice for any out-post duty that may be required. Assists generally as required in keeping the books, making up accounts, filling up Treasury bills, and copying documents. Temporary clerk, J. A. Brooks 187 10 0 Attends to the receipt and issue of provisions, fuel, &c. in detail, and superintends store-men. One issuer 60 10 0 Attends to the receipt and issue of provisions, fuel, &c. One assistant issuer at Stanley 22 0 0 and charge of commissariat store at Stanley, Compradore, shroff, coolies, boatmen, and contingencies 357 10 0 Total for one year £1785 1 3 sterling.

Commissariat Office, Hong Kong,

April 10, 1849.

(Signed)

JNO. W. SMITH, A.C.G.

LIST of other Buildings besides Stores in possession of the Commissariat Department at Hong Kong.

Description. Purpose for which each building is appropriated. A dwelling house of granite and brick, hired by the respective officers of Ordnance, at £500 per annum. GROUND FLOOR. 1 Room, mea. 24 × 20 feet Cash office, &c. 1 Ditto, Dwelling-room for office keeper, coolies, &c. 1 Ditto, Issuer's office 1 Ditto, 24 × 20 1 Ditto, 20 x 13 1 Ditto, Money vault 1 Ditto, 15 × 19 Ante-room to money vault 1 Ditto, 9×9 FIRST FLOOR. 1 Room, mea, 24 x 20 feet Office of senior commissariat officer 1 Ditto, Provision office 2 Ditto, 24 x 20 Quarters for three officers SECOND FLOOR. 4 Rooms, mea, each 24 × 20 feet Servants rooms, kitchen and stables Outhouses, viz.,

The stores belonging to this building are described with the Government stores.

(Signed) JNO. W. SMITH, A.C.G.

Commissariat Office, Hong Kong,

April 10, 1849.

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