PUBLIC RECORD OFFICE
Reference :-
C.O.885
COPYRIGHT PHOTOGRAPH-NOT TO
AF
19 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE
REPRODUCED PHOTOGRAPHIC-
16
The following notes on some of these pensions show that the rules applicable to the Imperial Civil Service have not always been strictly observed.
Mr. Leonard, Chief Clerk and Accountant! Actual Johed 1878, retired 1902-service 24 years. Salary Average salary and income tax poundage for £850, last three years £894 11s. Crown Agents recommended him for a pension of £500 a year stating that in view of his excellent services and as he joined the office too late in life for it to be possible for him to establish a long pensionable claim we feel that the pension of £357 16s. åd., viz., ths of his emoluments which he has earned is not an adequate return for his services." 30615, 02. The
grant of L500 a year which was approved, was equivalent to about ths of his salary more than he would have got under strict Treasury practice, for under that practice income tax poundage would not be counted as pensionable and his pension would have been 4× £850= £340.
£750.
Mr. Marsh, Head of Engineering and Contract Actual Branches. Joined 1874, retired 1900, service salary 26-27
years. Average salary and income tax poundage for last three years £768 6s. 97. 29986 (0), Crown Agents recommended him for a pension of £500, stating that in view of his ability, zeal, and integrity and as his failure of health was due to the constantly growing pressure of work in the office, they felt that the pension of th
of his present emoluments which he has earned -viz.. 345 15s-would be no adequate recognition of his services." The grant of £50 a year, which was approved, was equivalent to rds of his salary or faths of his salary more than his length of service warranted.
£600,
Mr. Pan, Head of Stock and Coupon Depart- Actual ment. Joined 1874, retired 1905, service 30 salary years, Average salary and income tax pɔuml- age for last three years £635 2s. 10. The 5291/05. Crown Agents recommended him for a pension of £150, stating that they regarded the pension of £317 11s. 5d.-viz., 8ths of his emoluments -to which his service entitled him as being "an altogether inadequate recognition of the value of the services which Mr. Dunn has rendered.” The grant of £450 a year which was sanctioned was equivalent to ths of his salary and £0 per fent, more than he would have received had he been a British Civil Servant.
Mr. Hardingham, Head of Shipping Depart. Actual ment. Joined 1865, retired 1905, service 40 salary years. Average salary and income tax pound- 4600. age for last three years £632 11s. 94. Crown 17856 05, Agents recommended him for a pension of £425
a year (rds of salary would have been £100) and this was approved.
27650 1898
Mr. Bartlett, Principal Inspector of Stamps, Actual Retired 1898 after a few months over 30 year Salary
29986 00.
1466 01
320105
1166,01
service.
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Average salary and income tax poundage for last three years £407 0s. Sd. Crown Agents proposed to grant him a pension of £205 (or £5 a year more than ths of salary), and this was approved.
Mr. Weir and Mr. Oxley, soldier clerks, retired in 1900 with 31 and 16 years' service respectively; granted 3¦ and ¦¦ respectively of their average salary and income tax poundage for last three years.
Reckoning of Income Tax poundage as
pensionable emolument.
"
The Crown Agents act as collectors of income tax and deduct income tax from dividends and salaries, pensions, &c., and pay it in to the credit of the Inland Revenue Department. The latter Department allows the Crown Agents' Office a commission on the amount so collected and the Crown Agents divide this "poundage" among
their staff.
In a minute in 1905 on Mr. Dunn's case, Mr. Round wrote: "The inclusion of the poundage for income tax as a pensionable emolument is another feature in this case which is objection. able. The Treasury have long prohibited Imperial public servants from taking any of these receipts, in consequence of a great scandal at the War Office; and though the Inland Revenue see their way still to allow the Crown Agents' Office to continue to receive the pound- age (as, in their view, not a public office) it is an emolument which the Colonies do not provide, and over which the Secretary of State has no control; it is quite contrary to Treasury principles and most anomalous that the Colonial Govern- ments should have to pay extra pension because the income tax at home happens to be increased." While Mr. Chamberlain in 1901 (on one of the various occasions on which the question has been raised) approved the Crown Agents' prae- tice of counting the poundage as pensionable, it appears from his minute that he was to some extent acting under a misapprehension. His minute ran: "The poundage' appears to be of the salary-like a payment for overtime or therefore be included in extra work-and
may pension calculation and it would accordingly appear that he thought that payments for overtime were reckoned for pension-which is contrary to ordinary Colonial and, I think, to Imperial practice.
3rd April, 1908.
part
A. J. H.
£100.
32166
C