It is impossible to stigmatize too harshly the system of non-effectives, borne for various purposes on the strength of the Regiment, in which the Board of Ordnance delighted. It was at once deceitful and unbusinesslike. If the purposes were legitimate, they should have formed the subject of a separate vote. At the risk of wearying the reader, a recapitulation will be given of the non-effectives in the Regiment at this time, and the purposes for which they were borne upon the establishment. There were thirty-two marching companies in the Regiment, and eight of invalids. On the muster-roll of each company, a dummy—so to speak—was borne, whose pay went to the Widows' Fund; another per company, for what was called the Non-effective Fund, and a third, whose pay went to remunerate the fifer. In addition to this, ten dummies were borne, whose pay went to swell General Belford's income, in the form of command pay; and nine were utilized for the band. In short, out of 1088 matrosses, shown as the establishment of the marching companies, no less than 115 had no existence; and in the invalid companies, a Second Lieutenant and 16 matrosses were equally shadowy. If we examine the purposes for which the fund called the non- effective fund existed, shall we find them to be irregular, or such as could not be made public? Not at all; the charges on this fund were legitimate, and a separate vote might and should have been taken, particularizing them. They were to meet the expenses connected with recruits, deserters, and discharged invalids, as well as certain contingent charges, connected with the command of companies. Why then the mystery, and deceit practised upon the public? If the senior officer of Artillery was deserving of higher pay on account of his services or responsibility, why not openly say so, instead of showing to the country, as part of the Artillery establishment, ten men who had no existence? The wickedness and folly of such a means of keeping accounts could only have emanated from such a Department as the Board of Ordnance. Mention has been made of recruiting expenses. Certain regulations which were in force at this time may be interesting to the reader. Levy money was not allowed to the recruiting officer in cases where the recruits were not approved by the commanding officer, but their subsistence after enlistment until rejection, was admitted. If a recruit deserted before joining, no charge whatever was admitted against the fund. But if he died between enlistment and the time when he should have joined, all expenses connected with him were admitted on production of the necessary vouchers and certificates. When the non-effective fund was balanced, which was done annually on the 30th June, 5_l._ was credited to the accounts of the coming year, for each man wanting to complete the establishment, in order to meet the expenses of the recruits who would be enlisted to fill the vacancies.