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Grants on account

XXII.

Part I.

Appropriation Act having been passed.1 On the occasion Chapter
of the dissolution of 1820, the Commons did not pass a
bill to effect the due appropriation of certain temporary
supplies; a course which drew from the Lords a remon-
strance, which that house recorded on its journal (see
p. 573).

When, owing to the course of events, grants voted on
exceeding account, as in the case of the army and navy departments,
amount exceeded the requirements of the current financial year,
required.
statements were presented, by command, showing the
amounts of the original scale of expenditure, together with
reduced estimates for the sums ultimately found to be
sufficient, which were referred to the committee of supply."
In one case, a grant made on account was in excess of the
total amount required. The due amount was accordingly
voted de novo in committee; and the previous resolution
was rescinded, before the new resolution was agreed to by
the house.3

556, inci

Supplementary grants.-A supplementary estimate may be presented either for a further grant to a service already sanctioned by Parliament, in addition to the sum already demanded for the current financial year, or for a grant caused by a fresh occasion for expenditure that has arisen. since the presentation of the sessional estimates, such as expenditure newly imposed upon the executive government See also p. by statute, or to meet the cost created by an unexpected dental emergency, such as an immediate addition to an existing charges, service, or the purchase of land, or of a work of art. Supplementary estimates for the army and navy services Debate on a supplewere presented during the session of 1884-5, to meet mentary increased expenditure caused by operations in Egypt and grant, see South Africa, and to provide for an increase of the ranks of the army. This method of placing before Parliament.

On the advice of Mr. Pitt in 1784, and of Lord Grey in 1831. The Commons, in 1784, resolved that the persons who acted on supply grants, unsanctioned by an Appropriation Act, would be guilty of a

high crime and misdemeanour, 39
C. J. 858.

269 C. J. 18. 449; 111 ib. 172.
3 Transport Service, 111 ib. 268.
4 140 ib. 26. 27. 92.

p. 621.

XXII.

Part I.

Chapter the demand for a supply created by that occasion, was adopted in preference to a vote of credit (see p. 554), because a fairly definite estimate could be formed of the amount that would be required, and of the general heads under which that expenditure would fall.1

mental an

of ex

The need for a supplementary grant to an existing Departservice is not infrequently caused by the system in force to ticipation ensure the control of Parliament over public expenditure. penditure. To provide for the early presentation of the annual estimates, the departments are obliged to compute in the month of November their anticipated expenditure for the ensuing financial year, dating from the coming 1st April. Fallibility must attend calculations which range over sixteen months in advance; and as too large a demand for money is a grave departmental error, the official tendency is to make the demand too small. If the lesser error occurs, to avoid the still greater evil of excess expenditure, recourse of necessity must be had to a supplementary grant.2

Excess grants.-An estimate for an excess grant arises when a department has, by means of advances from the civil contingencies fund, or out of funds derived from "extra receipts," carried expenditure upon a service beyond the amount granted to that service, during the financial year for which the grant was made. The title of this class. of estimate attests the nature of the grants; and to place on record a permanent disapproval of these departmental

1 285 H. D. 3 s. 672. 873. The same course was adopted in connection with the South African War (1899), 154 C. J. 435; 155 ib. 47. 50, &c.

2 In consequence of the difficulty experienced in getting the supplementary estimates voted in session 1901 a revised estimate stating in one sum the supplementary amount still required for civil services for the year ending 31st March, 1901, was presented, following the form used in the case of the army and navy supplementary estimates and the vote on account. This change in the form of the supplementary

estimates for civil services was dis-
cussed on a motion for the adjourn-
ment of the house, 156 C. J. 82. See
also the Speaker's remarks, 91 Parl.
Deb. 4 s. 261. 1161. The civil
services supplementary estimates
were presented in this form in the
following session, when the matter
was again discussed on a motion for
the adjournment of the house. The
estimate was withdrawn and an esti-
mate in ordinary form of the separate
supplementary sums required for
the various civil services was pre-
sented, 157 C. J. 42. 55. 57; 102
Parl. Deb. 4 s. 876, et seq., 1001.

XXII.

Part I.

excesses, the Commons resolved, 30th March, 1849, that Chapter
"when a certain amount of expenditure for a particular
service has been determined upon by Parliament, it is the
bounden duty of the department which has that service
under its charge and control, to take care that the expen-
diture does not exceed the amount placed at its disposal for
that purpose."1

Army and
A demand for an excess grant by the army and navy
navy ex-
cess grants, departments is of exceptional occurrence, as under the
privilege, which has been explained (see p. 548), these
departments have the power of applying the surpluses
they can save out of any of the grants made to their
services, to meet excess expenditure made upon other
grants, in cases where such expenditure is of public advan-
tage. Excess grants are accordingly usually required by
the civil service departments alone. But an excess grant
is required in the case of the army or navy, whenever the
total expenditure for the year has exceeded that provided
in the estimates, although the excess of expenditure may
have been met by the increase in the total of extra re-
ceipts over the amount that they were estimated to produce.

Demands for excess grants, having been first brought
before the committee of public accounts (see p. 597), are
presented to the committee of supply in the form of a single
resolution, which includes all the occasions for excess
expenditure that have occurred in the branch of the public
service to which the resolution applies; and the grants
should be voted, and the money made available before the
end of the current financial year, in order that the irregu-
larity may be set right at the earliest possible moment.2

Grant of a vote of credit.-Unexpected demands upon the resources of the United Kingdom for the defence of the empire, or for a warlike expedition, which, on account of See also the magnitude or indefiniteness of the service, cannot be tary grants,

1 104 C. J. 190.

2 On two occasions, in order to give facilities for further discussion, excess votes have not been taken

until a late date in the session, 104
Parl. Deb. 4 s. 296, et seq.; 157 C. J.
402; 158 ib. 378.

supplemen

p. 552.

XXII.

Part I.

Chapter stated with the detail given in an ordinary estimate, are laid before Parliament by an application, based on an estimate of the total sum required, for a vote of credit.1 Application of the Sums obtained upon a vote of credit are, like other grants dated Fund, of supply, available solely during the financial year when see p. 592. the vote was made.2

Consoli

Committees on excep

see p. 630.

tional

Exceptional grants.-An exceptional grant may be re- Exceptional ex- quired to meet the cost of an imperial undertaking which charges. penditure, forms no part of the current service of the year, such as the 20,000,000l. granted to facilitate the abolition of slavery in the British Colonies; loans to foreign countries, and to Ireland; or the grant for the purchase of the Suez Canal shares. Demands also for pecuniary aid are made by a Reception message from the sovereign, bearing the sign manual; the Messages of royal messages, object of these messages being usually to obtain a grant for Crown. the maintenance of the dignity and well-being of the Crown,* or for the reward of men who have rendered distinguished service to the empire.5

p. 445.

from the

on ex

grants.

These demands for exceptional grants are brought before Procedure Parliament either by a resolution proposed in a committee ceptional of the whole house, appointed to sit on a future day, for that purpose (see p. 559), or by the presentation of an estimate, according to the nature of the demand. A grant Committee based upon an exceptional demand, or a royal message, may on a mes- be voted either by the committee of the whole house that is appointed to consider the matter, or wholly or partially chair, see by the committee of supply. For instance, the grant for

sage, question put

from the

p. 380.

1 1856, 111 C. J. 269; 1884, 140 ib. 173, &c. The practice of demanding a vote of credit by a message from the Crown, has, since 1854, 109 ib. 432, been discontinued.

2 285 H. D. 3 s. 875.

West India Relief, 1832, 87 C. J. 452; Slavery, 20,000,000l. grant, 1833, 88 ib. 482; Sardinia and Turkish Loans, 1855 and 1856, 110 ib. 142. 406; 111 ib. 273; Fortifications and Works, 1860, 1862, 1863, and 1867, 115 ib. 403. 441, &c.

43 L. J. 566; 86 C. J. 719; 156 ib. 60; Duke of Cambridge, 1850,

105 ib. 539; Princess Royal, 1857,
112 ib. 153; Prince of Wales, 1863,
resolutions agreed to nem. con., 118
ib. 69; Prince Albert Edward, 1889,
144 ib. 290, &c.

5 Sir H. Havelock, 1857, 113 ib.
9; Sir Rowland Hill, 1864, 119 ib.
293; widow of Earl of Elgin, 1864,
119 ib. 293; Lords Alcester and
Wolseley, 1883, 138 ib. 146. 217;
Lord Kitchener, 1899 and 1902, 154
ib. 230; 157 ib. 261; Lord Roberts,
1901, 156 ib. 352.

355.

112 ib. 153; 121 ib. 99; 144 ib.

Incidental charges.

militia and

reserve

forces.

1

XXII.

Part I.

the emancipation of the negro was voted in a committee; Chapter
the grant for the purchase of the Suez Canal shares was
voted in committee of supply; 2 and in the case of the
demands occasioned by the marriage of the Princess Royal,
1857, the marriage portion, paid out of the revenues of the
year, was voted upon estimates by the committee of supply,
whilst the annuity granted to the princess was charged
upon the Consolidated Fund by a resolution originating in
a committee of the whole house, a practice which has been
followed on similar occasions.

The grants voted in the committee of supply are dealt
with by the Appropriation Act, and the grants voted
in a special committee, by a bill brought in for that
purpose (see p. 592).

Grants and charges not based on the annual estimates.Incidental charges necessary to carry on the public service, which are not of the nature of the annual supplies, are voted every session, upon the recommendation signified by a minister of the Crown (see p. 559). Usually these charges See also p. are for salaries and other expenses caused by the imposition 552, supof novel duties upon the executive government by the grants. legislation of the session.

plementary

to be sum

Messages, Messages from the sovereign also are sent to inform Parliament Parliament, when an emergency occasions the calling moned p out for service, of the militia, and the army and militia 45. reserve forces. The army reserve messages are communicated pursuant to statute; the messages regarding the militia are communicated in accordance with the constitutional principle, that warning should be given to Parliament of events which must inflict an increased charge upon the people. These messages are, according to usage, referred to the consideration of a committee of the whole house.

1 88 C. J. 383.

2 Suez Canal shares, 131 ib. 55.
3 112 ib. 170. 175. For earlier
examples, see 3 Hatsell, 172; 67
C. J. 377. 380; 69 ib. 254 (Duke of
Wellington); 71 ib. 220 (Princess
Charlotte).

1815, 70 ib. 399; 1854, 109 ib. 242; 1878, 133 ib. 156; 1882, 137 ib. 399; 1885, 140 ib. 51. 124; 1899, 154 ib. 432; 30 & 31 Vict. cc. 110, 111, ss. 10. 8; 45 & 46 Vict. c. 48, s. 12; 45 & 46 Vict. c. 49, s. 18.

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