ARMY ESTIMATES. In the spring of every year, the British government having formed a plan concerning the extent and appliances of the military force for that year, the war office sends to the treasury a series of accounts setting forth the probable cost of everything required. The accounts are called the A. E. If they are approved by the treasury, the chancellor of the exchequer adverts to these, along with other estimates, in his annual "financial statement," made to the house of commons in his capacity as guardian of the public purse. In preparing the A. E. the secretary of state for war applies to the heads of all the departments under him for detailed accounts of their probable requirements. Another functionary then incorporates and adjusts these into a whole; they are submitted to the treasury; and, if approved, are presented to the house as the A. E. Should the commons grant the money, the accountant-general of the war office makes the requisite drafts or demands from time to time; and the treasury au thorizes the paymaster-general of the forces to honor these drafts. The money itself is in the bank of England; this establishment receives a certain annual sum from the gov ernment for managing such financial matters.
The A. E. are arawn up in conformity with a model which differs little from year to year. There are certain great headings, each comprising many minor divisions: viz., 1. Regular forces (4 votes); 2. Auxiliary and reserve forces (4 votes); 3. Ordnance
establishments and manufactures, and purchases of stores (4 votes); 4. Works and build ings (barracks, fortifications, etc.); 5. Educational establishments (schools, libraries, etc.); 6. Administration of the army; 7. Non-effective services (half-pay, retiring allowances, pensions, etc.). The various items are more or less sifted by the house of commons; and any one or more of them can be refused altogether, or granted in diminished amount. The A. E. for 1879-80, which may be cited here as an illustrative example, refer to the period from April 1, 1879, to Mar. 31, 1880. The total number of men, including the staff of the militia forces, on the home and colonial establishment of the army, and exclusive of those serving in India, was 135,625. The total number serving iu India was 62,653, which are charged against the Indian treasury. The horses were 26,218, of which 10,830 were for India service. Without going into any details, we will simply give the amounts under the six great headings: 1. Regular forces—pay and allowances E4,944,200 2. Auxiliary and reserve forces.. . . . . . .. 1,258,500 3. Ordnance services (provisions, clothing, arms, stores) 5,531,000 4. Works and building 853,300 5. Various services (education, administration, etc.)............ 432,900 6. Non-effective services.... ... 2,625,800