Enclosure .24 in
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MILITARY CONTRIBUTION
DRAFT ORDINANCE.
X
The adjustment of military contribution in respect
of the revenue of any one year is made annually when the final figures for that year are known. The revised assessment on
the basis of these despatches has been made in respect of the year 1932. The draft bill includes the various points on
which settlement has been reached but certain observations and explanations are necessary in regard to the first adjustment.
Section (2)(v) Overpayments recovered in previous years.
These overpayments which previously had been deducted from expenditure would amount normally to perhaps $10,000 a year. At the end of 1932, however, the sum $234,444.91 was standing to the credit of this account and was made up of ordinary overpayments $11,571 and an extra- ordinary credit of $222,873 being a reimbursement from loan account in respect of the salaries and conveyance allowances of officers employed on loan works. The salaries were in the first instance charged against expenditure to safeguard the pension rights of the officers concerned (vide Sof S despatch Conff, of 24th November, 1930). The amount so charged being in 1931 $152,204.10 and in 1932 $67,282.31.
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The latter sum represents salaries for the period 1st January, 1932, to 23rd June, 1932, the new Pensions Ordinance being enacted on the 24th June, 1932. Strictly speaking the sum of $67,282.31 was not an "overpayment in previous years" but an overpayment in previous months and but for the fact of imperilling the pension rights of the officers concerned would have been deducted from expenditure account rather than credited to Revenue account. If it is considered that such
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