597
(which are framed in accordance with the instruction of Her Majesty's Treasury) in that they mix up the Establishments of the several Departments with the services exclusive of Establishment. It is almost immaterial which arrangement is adopted, whether the expenditure is first of all classed (as at the Straits) according to Services and afterwards re-classed in the "final Summary" according to Departments, or whether (as at Hongkong) it is first of all arranged according to Departments and afterwards reclassed according to Services.
This "Miscellaneous Services" system has not been carried out consistently. "Works & Buildings" and "Roads, Streets & Bridges" ought (according to the system) to be placed under the head "Surveyor General" and among "Furniture for Government House" should go to "Librarian" should go to Education, and (in my opinion) "Lighting Streets Lamps" should go to Police.
Sie Morghong EstimatesTo "Governor", "Allowance, Estimates, pages 20-31. The Straits Summary 1869 was not finished in time to be printed with the rest of the Estimates.
On the whole I prefer the Straits arrangement for a small Colony.
The Departmental system is better adapted to countries like England where the Admiralty, War Office, Treasury are quasi-independent powers.
As to what Sir R. MacDonnell states in paragraph 41 of his financial statement, to the effect that under his system the supplementary Supply Ordinances will not need to be for so large an amount as would be necessary under the old, I have to state that it will entirely depend upon circumstances whether this is so or not, and that as a general rule the actual...