[116:4] This innovation has been vigorously criticised as tending to confuse the national accounts. See a memorandum by Sir E. W. Hamilton, Com. Papers, 1902, VII., 15, App. 12. [117:1] 29-30 Vic., c. 39. [117:2] 54-55 Vic., c. 24. [117:3] The sums paid to the Local Taxation Account not being included. [118:1] These license fees go into the Local Taxation Account, not into the National Exchequer. [119:1] It is noteworthy that from 1858 to 1895 the amount of money raised by taxation for national purposes was never less than £2 4_s._ 5_d._ and never more than £2 9_s._ 11_d._ per head of population. Of late years it has shown a steady tendency to increase. In 1899, the year before the war, it was £2 13_s._ 6_d._; and in 1902 it was £3 8_s._ 8_d._, the expenditure being £4 13_s._ 11_d._ Between 1857 and 1900 the national debt was reduced by gradual payments from £837,144,597 to £628,978,783. In 1902 it had increased in consequence of the South African War to £747,911,107. [119:2] For the history of this rule see Todd, "Parl. Govt. in England," II., 44-46. [119:3] Rep. of the Com. on War Office Organisation, Com. Papers, 1901, XL., 179, p. 6. But see 3d Rep. Com. Pub. Accounts, Com. Papers, 1901, V., 47, p. iv. [121:1] 29-30 Vic., c. 39, §§ 13, 15. [121:2] _Ibid._, § 13. [121:3] For the provision made for such cases, see page 126, _infra_. [121:4] The Finance Accounts give only the issues to the departments from the Exchequer, not the actual expenditures. These last are contained only in the Appropriation Accounts of the Auditor General. Except for certain departments, like the Navy, where Sir James Graham began the practice of submitting them as early as 1832, the actual expenditures were not submitted as a whole to Parliament until the Act of 1866. Memorandum by Lord Welby, Com. Papers, 1902, VII., 15, App. 13. Hatschek, _Englisches Staatsrecht_, I., 495-502, gives an interesting description of the influence of French methods upon the English system of keeping public accounts, including the introduction of double-entry bookkeeping. [122:1] Fifteen or sixteen relate to the Navy; as many more to the Army; something over one hundred to the various branches of the civil service, grouped into seven classes; and five to the revenue departments. [122:2] 29-30 Vic., c. 39, § 27, and see Todd, II., 53-67. [123:1] For the history of this matter, see Todd, II., 31-42. [123:2] See, for a history of the question, Todd, II., 27-43, 543-45, and for recent collections of evidence the 2d and 3d Reps. of Com. on Civil Serv. Exp., Com. Papers, 1873, VII., 391, 415; 2d Rep. of Com. on Civil Estabs., Com. Papers, 1888, XXVII., 1; Rep. of Com. on War Office Organisation, Com. Papers, 1901, XL., 179; Reps. of Com. on Nat. Expenditure, Com. Papers, 1902, VII., 15; 1903, VII., 483. [123:3] Rep. of Com. on Civil Estab., Com. Papers, 1888, XXVII., 1, Evid. of Sir R. E. Welby, Perm. Sec. of Treas., Qs. 10704-9, 10713, 10721-26, 10766.