Pay of 110,000 troops in Canada and 290,000 in England and France. $50,187,500 $70,312,500 $120,500,000 Assigned pay, overseas troops 54,000,000 ........ 54,000,000 Separation allowances 21,750,000 6,000,000 27,750,000 Rations, Canada, 50 cents per day; England, 38½ cents per day 20,075,000 21,000,000 41,075,000 Clothing and necessaries 19,080,000 ........ 19,080,000 Outfit allowances, officers and nurses 1,000,000 700,000 1,700,000 Equipment including harness, vehicles, tents, blankets, but not rifles, machine guns, etc. 20,000,000 ........ 20,000,000 Ordnance services ........ 1,800,000 1,800,000 Medical services 5,000,000 ........ 5,000,000 Ammunition 5,000,000 ........ 5,000,000 Machine guns 2,000,000 ........ 2,000,000 Ocean transport 4,612,500 ........ 4,612,500 Railway transport 11,062,500 450,000 11,512,500 Forage 450,000 ........ 450,000 Veterinary service, remounts ........ 3,000,000 3,000,000 Engineer works, housing 2,750,000 1,250,000 4,000,000 Civilian employees 2,920,000 750,000 3,670,000 Sundries, including recruiting, censors, customs dues, etc. 3,000,000 ........ 3,000,000 Overseas printing and stationery ........ 300,000 300,000 General expenses overseas ........ 1,800,000 1,800,000 Maintenance of troops in France as 9_s._ 4_d._ each per day ........ 115,000,000 115,000,000 ------------ ------------ ------------ Total $217,887,500 $225,162,500 $443,050,000 CHAPTER II THE SECOND BATTLE OF YPRES First to feel the effects of German terrorism through poison gas were the gallant Canadian troops on the afternoon of April 22, 1915, at Ypres, Belgium. Gas had been used by the Germans previously to this, but they were mere experimental clouds directed against Belgian troops.