the salary which that office received was at the least fully equivalent to $1500. The increment in 18791 was, the memorialist understanding, intended to fix the Colonial Secretary's salary equivalent to $1500. But the salary which the memorialist is at present drawing is, at the current rate of exchange (2/5), equivalent to only $1093-10 — or, after deduction of the compulsory abatement of 4% for contribution to the Widows and Orphans Pension Fund, it amounts to only £1089-15.

4. That 17 years ago, when the memorialist held the office of Principal Assistant Secretary in Ceylon, he was drawing a salary of Rs. 12000, which at the then rate of exchange (1/5 to the £) was the full equivalent of £1000 per annum.

5. That it thus appears that after 17 years of, for the most part, exceptionally hard work, the memorialist has acquired a nominal increase of only £49.15. The word "nominal" is advisedly used, for when the difference in cost of living is taken into account, the memorialist is not a gainer, but actually a very large loser. To mention only one item — the rent of the house (a most commodious residence) then freshly occupied by the memorialist was Rs. 1200 a year; the rent of the house which he now sticks to in Hongkong is, including furniture, more than the equivalent of £500 a year.

6. That thus, omitting other items which are also unfavourable to the memorialist, and taking the item of house rent alone, the net result to the memorialist of the 17 years' additional service is that he has gained to the extent of £49.15, and lost to the extent of £3800 a year.

7. That in 1886 the memorialist was drawing, as Treasurer of Ceylon, when to the best of his recollection the rate of exchange was 1/6, a salary of Rs. 10000, or the equivalent £1666-13-4. He is now drawing the gross sum of £1300; £300 less than the latter amount; and taking house rent into account he is a relative loser, after 8 years' additional service, to the extent of £300 plus £3800 a year, or over 43% of the salary which he drew in 1886.

8. That the memorialist is ignorant of the present rate of exchange in Ceylon, but assuming that it is, or shortly will be, 1/4 to the £, the value of the post of Auditor General there (which was formerly occupied by the memorialist) is £1200, adding the travelling allowance into account, £1300 a year.

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