1

or somewhat left

Another point in which the Hong Kong Ordinances differ from those of the Straits, is that in the latter the "Service" system of classification which has been adopted has been carried out (in Hong Kong) in its simplicity while the "Departmental" classification is dislocated by a cross-classification according to "Vote". For instance the Expenditure of the Colonial Secretary's Department in Hong Kong is given in page I as $111,816, but to...

* It would appear from Par. 3 of Sir R. MacDonnell's Report that under the Departmental grouping the excess of Comptroller's expenditure in 1868 is only $37,000, while under the "Service" grouping it would be $286,000! There surely must be some mistake here. The Straits Expenditure is nearly double that of Hong Kong, yet the Detailed Expenditure for 1868 amounts to only $89,000, while the Expenditure under the "Service" groups is only $33,000.

To this have to be added, from page ..., column 1, the sums of $9,200, $2,400, $1,920, $1,940 and $1,344.

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This appears to be a defect. Working out the Expenditure into sections in accordance with the authorities under which it is sanctioned is confusing, as the practice of breaking up the Expenditure into sections...

Whether particular items of Expenditure rest upon Civil List or Pension Ordinance, special Ordinances, or the annual Supply Ordinance, they should all be arranged in their proper order in the general Estimates. This has been laid down again and again by the Secretary of State, by whom it has also been decided that whenever the whole of the Expenditure does not...

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