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Chapter

Army Ex

Enforcement of the appropriation system.-A sessional Navy and XXII. committee of the whole house is appointed to consider, penditure Part III and ratify by resolution, the application by the navy and committee. army departments of surpluses to meet deficiencies, as has been already explained (see p. 548); and on that resolution is based the clause inserted in every Appropriation Act, which confers the sanction of Parliament to that method of dealing with those grants.

The house is further assisted in maintaining the due enforcement of the Appropriation Act, by reports from the comptroller and auditor-general, under the Exchequer and Audit Departments Act, 1866, regarding the application and the appropriation of the grants, and upon such other matters as are, in his judgment, connected therewith.

Accounts

The house also appoints, at the commencement of every Public session, a standing "committee of public accounts, for the committee. examination of the accounts, showing the appropriation of 8. o. 75, Appendix I. the sums granted by Parliament to meet the public expenditure." The number of members of the committee fixed by standing order No. 75, at eleven is usually increased to fifteen by order of the house. The function of this committee is to ascertain that the parliamentary grants for each financial year, including supplementary grants, have been applied to the object which Parliament prescribed, and to recheck the official audit created by the Exchequer and Audit Departments Act, 1866. The committee also. scrutinizes the causes which have led to any excesses over parliamentary grants, and the application of savings on the grants made to the naval and military departments. The researches made by the committee, and the publication of their reports, ensure, on behalf of the House of Commons, an effectual examination of the public accounts.1

1 The reference of the estimates to the consideration of a select committee has been occasionally advocated in the house. During the sessions of 1887 and 1888, select committees were appointed to examine into the army, navy, and revenue estimates; and the select committees on procedure on the

estimates, 1888, and national ex-
penditure, 1903, reported regard-
ing the extent to which the esti-
mates might, in their opinion, be
subjected to this method of exami-
nation, 1 Todd, Parl. Govt. 2nd ed.
744; 142 C. J. 233; 143 ib. 95. 96;
Parl. Papers No. 281, sess. 1888, and
No. 242, sess. 1903.

The Indian
Revenue

S. O. 51, Appendix I.

Chapter
XXII.

East India Revenue Accounts.-The house reviews the Accounts financial condition of India in a committee of the whole committee. house, appointed on the motion of a minister of the Part III. Crown, to consider a statement of the financial position of India during the past year, based on the accounts of the revenue and expenditure of India, which have, during the session, been presented to Parliament, in pursuance of statute 21 & 22 Vict. c. 106, s. 53.1 The question must be put for the Speaker's leaving the chair for this committee, as it is exempted from the operation of standing order No. 51, in order to create an opportunity for more general debate than can arise in committee, where amendment and debate must be confined to the economical and financial condition of India, as disclosed by the finance Practice in accounts relating to those territories.2 When, to the customary form of motion tendered to the committee certifying the amount of revenue and expenditure in India during the past financial year, a member proposed, as an alternative proposal, an amendment affirming that, for the causes therein stated, the house could not consider the motion, the chairman called the attention of the committee to the character of the amendment, to guard against a supposition that an abstract expression of opinion, as an alternative to the proposition before the committee, could be entertained. The amendment was consequently not moved by the member who placed it upon the notice paper.

the com

mittee.

Greenwich Hospital.-As under the Act 48 & 49 Vict. c. 42, the expenditure on this hospital is defrayed out of the revenues thereof, a statement showing, under the proper heads, the income and expenditure of the hospital, is every year submitted, by a resolution, to the consideration and approval of the house.*

Charges not subject to royal recommendation. The practice

The resolution reported from the committee was (sess. 1880) not considered by the house, the prorogation having intervened, 135 C. J. 434. 436, and in session 1895 and subsequent sessions, a day has not

been appointed for receiving the
report of the resolution, 150 C. J.
389.

2330 H. D. 3 s. 176. 208.
3348 H. D. 3 s. 1044.

146 C. J. 518.

XXII.

Chapter requiring the recommendation of the Crown, and the committee stage, for proposals involving public expenditure Part III. has been explained (see p. 558). The procedure must now

See also

be considered, which arises under standing order No. 71 s. o. 71, regarding the imposition of charges upon the people which Appendix I. exemptions does not require the recommendation of the Crown, because 66, 67, 71, the charge does not form a portion of the Crown revenue, nor expenditure drawn from the exchequer.

from S. O.

p. 567.

2

introduced

Bills dealing with charges of this nature are not Bills not introduced on resolutions reported from a committee of the in comwhole house appointed under standing order No. 71.1 In mittee. consequence, bills authorizing the levy or application of rates for local purposes, administered by authorities, acting on behalf of the ratepayers, are brought in on motion, and the clauses relating to those objects are not printed in italics (see p. 560); such, for instance, as the Main Drainage (Metropolis) Bill, 1858, and the Thames Embankment Bill, 1862, as the expense of the proposed works was to be paid out of local rates upon the metropolis; and an objection, that a clause in the Corrupt Practices Prevention Bill, 1858, imposing a charge upon county and borough rates should have been authorized by a previous committee resolution, was overruled.5

1 The committees that formed the preliminary step to the introduction of the bills referred to in notes 1 and 2, p. 537 of this book (9th ed.), were not what are technically called

66

money committees," but, as has been ascertained by an examination made by the principal clerk of the Public Bill Office, were committees appointed to consider matters of trade and other matters, in deference to standing orders or usages no longer operative (see p. 464, n. 2).

2 Metropolis Police Bill, 84 C. J. 233; Coal Trade (Port of London) bills 86 ib. 558; Poor Law Amendment Bill, 1834; Municipal Corporations Bill, 1835; Poor Relief (Ireland) Bill, 93 ib. 90; Collection

of Rates Bill, 1839; Highway Rates
Bill, 94 ib. 363; Prisons (Scotland)
Bill, 94 ib. 22; Metropolis Local
Management bills, 1855 and 1858;
Union Relief Aid (Distress in Manu-
facturing Districts) Bill, 1862; Rat-
ing Bill, Valuation Bill, and Con-
solidated Rate Bill, 1873. But the
Rate in Aid Bill (Irish Famine),
1849, originated in committee, as it
levied a general rate, the funds being
under the management of govern-
ment officers.

3179 H. D. 3 s. 480.

• Objection taken that these bills ought to be introduced in committee overruled, 151 ib. 1516; 165 ib. 1826.

5 151 ib. 1601.

Committees on

such charges.

XXII.

cedure on

The same principle is applied to bills relating to church Chapter rates, and to the incidence and the recovery of tithe; and the Tithe Commutation Bill, 1836, the Tithe bills of 1890 Part III. and 1891, and the Church Rates Commutation Bill, 1864, were ordered in on motion; nor has standing order No. 71 been held to apply to bills imposing charges upon any particular class of persons for their own use and benefit.2 Though bills creating charges which are not within standing order No. 71 are not introduced in committee, still, in deference to the principle enforced by that standing See proorder, no provisions for the creation of any form of charge report upon the people can be inserted in a bill whilst the Speaker 28. is in the chair; though the necessity of adjourning the committee stage thereon to a future day does not arise. Accordingly, when clauses or amendments dealing with rates, tolls, and other charges imposed for local purposes, are submitted to the house on the report stage of a bill, it Procedure is the practice to move that the house should forthwith go p. 497. into committee thereon, or for the committal of the bill in respect of the clauses or amendment in question; and the Speaker would decline, if necessary, to propose such provisions from the chair 3 (see p. 560).

(supply),

p.

on bills, see

the Lords

Funds devoted to objects of public utility.—Funds set apart Bills from for purposes of public utility, but not for the public service see p. 582.

191 C. J. 17; 174 H. D. 3 s. 1701. During the session of 1833, notice was taken that the Church in Ireland Bill (which proposed to levy "an annual tax" upon all benefices in lieu of firstfruits) should have originated in a committee. A select committee appointed to examine precedents reported that no case precisely similar had been discovered, but "that the general spirit of the standing orders and resolutions of the house required that every proposition to impose a burthen or charge on any class of the people should receive its first discussion in a committee of the whole house," and the bill was consequently withdrawn, 88 C. J. 185; Parl. Paper No.

86, 1833. But the opinion expressed
by that committee has not in-
fluenced the practice of the house.

2 See Speaker's ruling in case of
the Licensing Bill, 137 Parl. Deb.
4 s. 1223. The Merchant Seamen's
Fund bills, 1848 and 1850, imposing
a duty on ships in the merchant
service, and authorizing a deduction
from the wages of the seamen, &c.,
to form funds for their relief, were,
being trade bills, brought in upon
a committee resolution, on the
principle stated in n. 1, p. 599, 103
C. J. 512; 105 ib. 54.

3 97 C. J. 424; 119 ib. 316; 120 ib. 356; 41 Parl. Deb. 4 s. 488. 489. 502; 109 ib. 930; 151 ib. 407.

Chapter of the United Kingdom, such as the former fee funds of the
XXII.
Court of Chancery,' and the church funds accruing under
Part III. the Irish Church Act, are not within the scope of the
standing orders.2

p. 572.

tion of

upon the

people.

Reduction of Charges.-Proposals to reduce a burthen The reducupon the people may be made in the house or in committee, charges no special form of procedure being prescribed for such a motion, or for the introduction of bills which are strictly confined to the reduction of a tax or charge upon the people. Reduction It follows that amendments for the reduction of charges, of public charges, see such as of taxes, rates, salaries, tolls, and penalties, can be moved when a bill is considered upon report; and this has been permitted even when, by indirect effect, an amendment created a certain amount of charge. For instance, it was held allowable, upon this stage, to strike out an exemption from a tax, which had been agreed to by the committee on the bill; and also to omit a clause imposing a charge upon the ratepayers, although the omission of the clause left other parties, already liable by law, still chargeable with certain expenses.5

4

and allow

Bounties, drawbacks, or allowances, involving payments Drawbacks out of the revenue, have usually been proposed in committee: ances. but if an allowance be merely a deduction from the amount of a proposed duty, it may be entertained by the house, or by the committee on the bill, without any preliminary vote in committee. In 1865, it being proposed to reduce the existing drawback on the export of sugar, it was agreed, on consideration, that the proposal should originate in committee, as it was equivalent to an increase of charge upon all importers of sugar who desired to export it.7

Control over packet and telegraphic contracts.—It may be Packet and telegraphic mentioned, in conclusion, that, as a check upon corrupt or contracts.

1 Courts of Justice Building Bill, 165 H. D. 3 s. 1561.

2134 C. J. 332. 350; 137 ib. 451; 10 Parl. Deb. 4 s. 1413.

See proceedings in committee on Customs, &c., Acts, 1st July, 1853, by which the advertisement duty, proposed to be lowered from 1s. 6d.

to 6d., was finally reduced to 0, 108
C. J. 640, and Debates.

Drainage Bill, 1840.

5 Expenses of Hustings, 23rd July, 1868, 193 H. D. 3 s. 1688.

Paper Duty Repeal Bill, 1860, cl. 2, 157 H. D. 3 s. 2094.

120 C. J. 313.

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