[283:4] S.O. 14 provides that the Committees of Supply and Ways and Means shall be set up as soon as the address in reply to the King's speech has been agreed to. [285:1] On the procedure in the Committee of Ways and Means, and on Report from Committee of Supply and of Ways and Means, see May, 588 _et seq._ [286:1] May, 526; Ilbert, "Manual," § 245, note. [286:2] In order to provide money enough in the Consolidated Fund in anticipation of receipts from taxation, each of these bills authorises the Bank of England to advance the sums required, and the Treasury to borrow on Treasury bills. May, 558, n. 3; Ilbert, § 244. [287:1] May, 556-57; Todd, I., 791. [288:1] The name Customs and Inland Revenue Act was changed to Finance Act in 1894 when the death duties were included in it. In 1899 the provisions for the sinking-fund were also included. Courtney, "The Working Constitution of the United Kingdom," 26-28; and see the recent Finance Acts. [289:1] In the case of the consolidated fund services the separate items, _e.g._ the individual salaries, are given. In the case of the supply services only the amounts issued on account of each grant are given for the civil service; and for the Army and Navy only the total amounts. [289:2] See his evidence before the Com. on Nat. Expend., Com. Papers, 1902, VII., 15, Qs. 764-69, 831. [289:3] Thus the Parliamentary Papers for 1903 contain the Finance Accounts for the financial year ending March 31, 1903, and the far more elaborate Appropriation Accounts for the year ending March 31, 1902. [289:4] He presents also separate accounts of the consolidated fund services, and other matters, with reports upon them. [289:5] S.O. 75. For a brief history of the system of audit, and the laying of accounts before Parliament, see the memorandum by Lord Welby. Rep. Com. on Nat. Expend., Com. Papers, 1902, VII., 15, App. 13. See also the description by Hatschek, in his _Englisches Staatsrecht_ (495-500), of the introduction into England of double entry and the French system of keeping the national accounts. [290:1] All the reports of the Committees on Public Accounts from 1857 to 1900, with the minutes made in consequence by the Treasury, have been collected and printed together from time to time in blue books. There are now three of these published in 1888, 1893, and 1901, the last containing an index of all three (Com. Papers, 1888, LXXIX., 331; 1893, LXX., 281; 1901, LVIII., 161). [290:2] Rep. Com. on Nat. Expend., Com. Papers, 1903, VII., 483, p. v.