services, and causing the expenditure for them to be duly and carefully examined." The. Financial Secretary is charged with " preparing the annual estimate for the pay of the army and reserve forces ; collecting and incorporating into a general estimate for army services the estimates of the other departments of the War Office, and financially reviewing the expenditure proposed in such estimates ; submitting for the instructions of the Secretary of State for War any proposed redistribution of the sums allotted to the different subdivisions of the votes for army services ; finally, allowing all cash expenditure, and recording the same under its proper head of service in the annual account for Parliament ; issuing all warrants for the payment of moneys, making all imprests to accountants and others, and seeing that accounts are duly rendered for the same ; advis ing the Secretary of State on all questions of pay, retired pay, and pensions for the army and reserve forces." Any or all of the above-mentioned great officers may be in Parliament; and the Surveyor-General of Ordnance and
Financial Secretary have usually seats in the Lower House.The Officer Commanding in Chief is nominated by a letter of service, and holds his appointment during Her Majesty s pleasure, differing in this respect from the Surveyor-General and Financial Secretary, who are ap pointed by the Secretary of State, and removable at his pleasure. The appointment is therefore not a political one, and has been held by H.R.H. the Duke of Cambridge since 1856. He is assisted in his duties, and his orders are con veyed and executed through the agency of the General Staff of the army, comprising the Headquarter Staff of the Mili tary Department at the War Office, and the general officers holding commands at home or abroad, with their subordinate staffs. The Headquarter Staff is subdivided into the Ad jutant-General s Department, under the Adjutant-General to the Forces, a general officer of high standing, who is named directly by the sovereign, and is the chief staff officer of the Commander-in-Chief, and the channel through which all communications connected with the personnel, military operations, duties, discipline, and general efficiency of the army pass; the Quartermaster-General s Department,[1] under the Quartermaster-General to the Forces, a general officer of subordinate rank to the Adjutant-General, but also appointed by the sovereign whose duties embrace the movement and quartering of troops, roster of regiments for foreign service, and military questions connected vith barracks ; the Military Secretary s Department, under the military secretary to the Commander-in-Chief, who is the channel of correspondence on all matters connected with the appointment, promotion, exchange, and retirement of officers, and honours and rewards ; the Intelligence Depart ment, including the Topographical Department, under a Deputy-Adjutant-General, charged with the collection and registering of all strategical, statistical, and topographical information, whether relating to the British Empire or to foreign countries and armies ; the Recruiting Department, under an Inspector-General of Recruiting, charged with the supervision of the recruiting throughout the kingdom ; the Auxiliary Forces Department, under an Inspector- General of Reserve and Auxiliary Forces, embracing all questions connected with the militia, yeomanry, volunteers, and army reserves; and the Military Education Depart ment, under the Director-General of Military Education, charged with the instruction and examination of officers, and matters* connected with military colleges and regimental or garrison schools and libraries. The artillery and en gineers have a distinct headquarter staff, subordinate, how ever, to the Adjutant-General.
The Surveyor-General of the Ordnance is appointed by the Secretary for War, and removable at his pleasure ; the Ordnance appointment is therefore a political one, and usually con- or Control nected with a seat in Parliament. His subordinates and assistants in the performance of his duties are the staff of the Ordnance Department at the War Office, and the officers of the Control Department at the various military stations at home and abroad. The Ordnance Department is divided into the Supply and Transport Division, under a Director of Supplies and Transport, whose duties embrace questions con nected with transport, food, forage, fuel and light, barracks, billets, and lodging; the Artillery and Stores Division, under a Director of Artillery and Stores, whose duties embrace all questions connected with the manufacture, maintenance, and supply of warlike stores of all kinds, and store and clothing accounts ; the Contracts Division, under a Director of Contracts, who makes all necessary contracts at home, and examines those entered into abroad ; and the Clothing Division, under the Director of Clothing, who has charge of the manufacture and supply of clothing for the army.
The Financial Secretary is appointed by the Secretary Finance for War, and removable at his pleasure ; the appointment, Depart- like that of the Surveyor-General, is therefore a political mcnt - one, and usually connected with a seat in Parliament. He is assisted by an Accountant-General and large staff of clerks in his department of the War Office, but has no staff or subordinates outside its walls.
The number of men to be maintained and the amount of money to be expended are determined by an annual vote of Parliament, based on the estimates laid before the House by the Minister of War. The minister, with the advice of the Officer Commanding in Chief, decides on the number of men that Parliament shall be asked to provide for the ensuing year, and the estimates are framed accordingly. To obtain the greatest possible accuracy, every subordinate department at home and abroad is called upon for a detailed statement of probable expenditure. These are examined and amended by the heads of the several departments and divisions at the War Office, and passed on to the Finance Department, where they are collected and incorporated into a general estimate, which is submitted to the Secretary of State, with the remarks of the Financial Secretary ; and being revised and finally approved of, is submitted to the Treasury and included in the annual budget of the Chan cellor of the Exchequer. The Treasury may, however, re duce any item that appears excessive. When the amount has been voted by Parliament, the Treasury authorises the Pay master-General to honour the orders of the War Office to the extent of the vote. At home the necessary funds are obtained by warrants issued by the Accountaut-General, under authority of the Financial Secretary, and paid by the Paymaster-General by means of orders upon the Bank of England ; abroad they are obtained partly by remittances of specie, but principally by the negotiation of bills of exchange drawn upon the Lords of the Treasury by the local Control officers, acting in this respect on behalf of the Treasury. The army estimates, as laid before Parlia ment, are divided under a certain number of votes, and these again into sub-heads and items ; and no money granted under one vote can be applied to a service included under another vote without the sanction of the Treasury. Within the limits of the vote, however, the War Office has the power of redistributing the sums allotted.
The following abstract of the army estimates for 1873-4- (which docs not include, however, the cost of that part of the army which is serving in India), will indicate the classification under heads and votes, and the amounts allotted ; and although these vary slightly from year to year, the general distribution of expenditure remains tolerably uniform:—
- ↑ The Adjutant- and Quartermaster-General s Departments have "btcn recently amalgamated, but the subdivision of duties still remains.
