It is not only on questions of general policy, brought before the cabinet, that differences of opinion between ministers may arise, for there are many matters of current administration that affect more than one department. In such cases the ministers concerned confer together, and if they cannot agree their differences must be submitted to the Prime Minister, and ultimately to the cabinet. There is, indeed, one department which is continually brought into contact--one might almost say conflict--with all the others; that is the Treasury. Any vigorous branch of the public service always sees excellent reasons for increasing its expenditure, and proposes to do so without much regard for the needs of the other branches; while the Chancellor of the Exchequer, who is obliged to find the money, must strive to restrict the aggregate outlay. If he did not, the expenditure of the government would certainly be extravagant. As a preliminary step to the preparation of the budget the Treasury issues in the autumn a circular to the other departments asking for estimates of their expenses during the coming fiscal year. These are made up in the first instance by the permanent officials, and then laid before the parliamentary head of the department, who revises and perhaps reduces them. When they reach the Treasury they are scrutinised by the permanent officials there, and if anything is not clear, an explanation is sought from the department concerned. The estimates are then submitted by the Treasury officials to their parliamentary chiefs, and if there is an objection to any item it is the duty of the Financial Secretary of the Treasury to confer with the head of the department whose estimates are in question.[75:1] If the parliamentary head of the department does not agree with the Financial Secretary he may go to the Chancellor of the Exchequer, and if they cannot settle the matter they must appeal to the Prime Minister and as a last resort to the cabinet. Being placed in such a relation to his colleagues, it is not unnatural that the Chancellor of the Exchequer should often differ with them. As Gladstone notes in his diary in 1865, "Estimates always settled at the dagger's point."[76:1] Like other differences in the cabinet, these occasionally come to light, especially when they have been so sharp as to cause the Chancellor's resignation. Lord Randolph Churchill resigned in 1886 because the cabinet insisted upon appropriations for the Army which he opposed; and Sir Michael Hicks-Beach has told us recently that had it not been for the fact that his protests against the growth of expenditure were received with indifference he might not have quitted the office.[76:2] One cause, moreover, of the final resignation of Mr. Gladstone--who although not then Chancellor of the Exchequer, always looked upon matters from the Treasury standpoint--was a difference of opinion between him and his colleagues on the question of the cost of national defence.[76:3]