taxation. Such expenditure should therefore be treated as Extraordinary in the Estimate for that year and a special note should be made that it is met from the accumulated surplus. The appropriation of advance would of

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Course comments: 407

MINUTE.

Mr. Wingfield.

Mr. Bramston.

Mr. Meade.

Mr. Herbert.

Mr. Grant Duff.

Lord Kimberley.

expenditure whatsoever; but the question of a surplus or deficit in any particular year would be determined independent of the works paid for out of accumulated balances or debenture loans.

13. These remarks lead naturally

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