Ed form of Estimates, and that which I propose.
5.
I would also observe in reference A. Mr. Irving's Plan professed not to adhere to the system being carried out in the Hong Kong Estimates, because Works and Buildings under the head of Surveyor General are not placed together. The Surveyor General does not seem fully to comprehend the object of the arrangement. In the Department, the Estimates group together all personal charges such as Salaries and allowances and, as in the Harbour Master's Department, the repairs to the boats with which the Departmental duties are carried on. Nevertheless, to treat Public Works, or other large undertakings of the Colony, as details of the Surveyor General's or any other Department would, in my opinion, be a grave error and lead to such misapprehension. Mr. Irving's observations also on the allotment to the Auditor General of the control in this Colony of certain expenses for printing, Stationery, and such like of all the Departments are met by the fact that such arrangement is, and has long been, peculiar to this Colony, and has the advantage of showing accurately the totals of certain expenses which it would not be possible to divide departmentally with accuracy. Therefore, the attempt to do so is given up because it could not be usefully or accurately carried out.
6. I also dispute Mr. Irving's assumption that I have departed from the main principles of classification adopted by the Treasury. The new Hong Kong Estimates are rather remarkable...