[124:1] This was true, for example, of the Act creating the Board of Agriculture (52-53, Vic., c. 30, § 5). [124:2] For clerks of the second division by Order in Council, March 21, 1890, §§ 3-6, Com. Papers, 1890, LVIII., 167. Positions of higher grade are regulated "by the heads of the departments to which they belong, subject to approval by the Commissioners of the Treasury;" Order in Council, Feb. 12, 1876, § 3, Com. Papers, 1888, XXVII., 1, p. 571; but no vacancies in these positions can be filled or new appointments made until the Treasury is satisfied that the number of officers in the department with salaries higher than those of the second division will not be excessive; Order in Council, Nov. 29, 1898, § 4, following Order of Feb. 12, 1876, § 4. The evidence before the Committees of 1873 and 1888 was, however, conclusive on the impotence of the Treasury in forcing reductions, whatever its actual power might be in preventing an increase of establishment. [124:3] _Cf._ 3d Rep. Com. on Civil Serv. Exp., Com. Papers, 1873, VII., 415, Qs. 474, 4902-03; 2d Rep., Com. on Civil Estabs., Com. Papers, 1888, XXVII., 1, pp. xi, xii, and Qs. 10957, 14090-91, 14918-20, 18088; Rep. Com. on Nat. Exp., Com. Papers, 1902, VII., 15, Q. 1429. [124:4] Rep. Com. on Nat. Exp., Com. Papers, 1902, VII., 15, Q. 1425. [125:1] Rep. of Com. on War Office Org., Com. Papers, 1901, XL., 179, Qs. 3038-41. An excess on the subheads for food and forage, for example, would be met as a matter of course by a saving on fuel or rents. _Ibid._, p. 425. [125:2] Memoranda on Treasury control by F. T. Marzials, Accountant General of the Army, _Ibid._, pp. 424-26; and by Robert Chalmers, Rep. Com. on Nat. Exp., Com. Papers, 1902, VII., 15, App. 3. [125:3] The control of the Treasury over expenditure connected with the courts is less than it is in the case of other branches of the civil service; but the salaries of the clerks are fixed as a rule by an understanding between the judges and the Treasury. 2d Rep. Com. on Civil Serv. Exp., Com. Papers, 1873, VII., 391, pp. vi-viii. [126:1] Rep. Com. on Civil Estabs., Com. Papers, 1888, XXVII., 1, Qs. 18076, 18088, 19150, 19165, 19171-75, 19178-82. As Lord Farrer, formerly permanent under-secretary of the Board of Trade, expressed it, "We can cheat them in big things; they may bully us in little things." _Ibid._, Q. 20,021. [126:2] Rep. of Com. on War Office Org., Com. Papers, 1901, XL., 179, p. 8; Rep. of Com. on War in South Africa, Com. Papers, 1904, XL., 1, p. 143. [126:3] _Cf._ Sir R. E. Welby, Rep. Com. on Civil Estabs., Com. Papers, 1888, XXVII., 1, Qs. 20382-83.