308 



GREAT BRITAIN AND IRELAND. 



existing basis of taxation customs duties were 

 expected to yield 32,800,000, excise 32,700,000, 

 death duties 13,200,000, stamps 8,200,000, the 

 land tax 740,000, the house duty 1,700,000, 

 the income tax 36,000,000; total, 120,000,000, 

 besides 21,785,000 of non-tax revenue, which 

 raises the total income to 147,785,000. This 

 left a deficiency of 26,824,000 to provide for, 

 but if the South African War continued this 

 might be swelled by over 16,000,000, and ex- 

 penses of the South African constabulary and 

 grants to the West Indian colonies pending the 

 abolition of sugar bounties, with interest on new 

 debts to be incurred, would add to the deficit, 

 which was estimated at a total of 45,500,000 

 on the contingency of the continuance of hostil- 

 ities, whereas it they ceased gratuities and boun- 

 ties to soldiers, transportation of reservists home, 

 the maintenance of a considerable force in Africa, 

 and means to be provided for restocking and re- 

 building the devastated farms and resettling the 

 two colonies would require large sums, though 

 the new colonies may later repay such advances. 

 Of the estimated deficit 4,500,000 would be ob- 

 tained by suspending the sinking-fund for another 

 year. Another increase of Id. in the income tax, 

 making it \s. 3d. in the pound, was expected to 

 yield 2,000,000. Doubling the stamp tax of Id. 

 on checks would produce 500,000. Besides these 

 increased taxes a tax on imported grain, a regis- 

 tration duty such as was abolished in 1869, was 

 introduced and fixed at 3d. a hundredweight on 

 all kinds of cereals, dried peas and beans, un- 

 cleaned rice, etc., and 5d. on flour, meal, starch, 

 cleaned rice, etc.; and of this the estimated yield 

 is 2,650,000, making the total receipts from 

 new taxation 5,150,000, reducing the estimated 

 deficit to 35,500,000, of which 32,000,000 was 

 to be borrowed and the remainder paid out of the 

 unexpended exchequer balances. The total esti- 

 mated expenditure is 188,469,000. The esti- 

 mates of revenue, including the new taxes, were 

 35,450,000 from customs, 32,700,000 from ex- 

 cise, 13,200,000 from death duties, 8,700,000 

 from stamps, 2,500,000 from land tax and house 

 duty, 38,600,000 from income tax, 21,785,000 

 of non-tax revenue; total, 152,935,000. 



The Army. The army estimates for the year 

 ending March 31, 1902, fixed the strength of the 

 regular army of the United Kingdom at 9,745 

 commissioned officers, 1,485 warrant officers, 

 19,604 sergeants, 4,533 drummers and musicians, 

 and 184,433 rank and file, making a total of 219,- 

 800 men of all ranks, an increase of 7,351 over 

 the authorized strength for 1901. The general 

 and departmental staff consisted of 367 officers, 

 with 130 non-commissioned officers and 6 sol- 

 diers, on the general staff, 236 army accountants, 

 86 officers in the chaplains' department, 96 in the 

 medical department, and 110, with 6 non-com- 

 missioned officers and 1 man, in the veterinary de- 

 partment; total, 805 officers, with 136 non-com- 

 missioned officers and 7 men. The regimental 

 establishments comprised 555 officers, 1,339 non- 

 commissioned officers, and 12,376 rank and file 

 in the cavalry; 1,541 officers, 3,366 non-commis- 

 sioned officers, and 34,735 rank and file in the 

 royal artillery; 702 officers, 1.586 non-commis- 

 sioned officers, and 7,843 rank and file in the royal 

 engineers; 3,501 officers, 8.479 non-commissioned 

 officers, and 106,963 rank and file in the infantry; 

 419 officers, 934 non-commissioned officers, and 

 *2 rank and file in colonial and native Indian 

 corps; 248 officers, 1,172 non-commissioned offi- 

 cers, nnd 1,400 rank and file in departmental 

 corps-. 490 officers, 1.299 non-commissioned offi- 



s, and 5,285 rank and file in the army service 



corps; and 551 officers, 485 non-commissioned 

 officers, and 2,560 rank and file in the medical 

 corps; total, 8,007 officers, 18,660 non-commis- 

 sioned officers, and 184,244 rank and file, with 

 25,402 horses. The army vote provided further 

 for 230,200 imperial, colonial, Indian, and irregu- 

 lar forces during the war in South Africa and 

 for the expeditionary force in China, increasing 

 the total number to 450,000, exclusive of the army 

 in India. The numbers of troops of all ranks 

 maintained for service in the United Kingdom on 

 Jan. 1, 1899, were 11,676 cavalry, 17,572 artillery, 

 5,351 engineers and 72,087 infantry and special 

 corps; total, 106,686, with 13,892 horses and 

 mules. Of these, 79,057, with 10,642 horses, were 

 stationed in England and Wales; 3,942, with 345 

 horses, in Scotland; and 23,687, with 2,905 horses, 

 in Ireland. The numbers serving abroad at that 

 date were 4,257, with 769 horses, in Egypt; 

 44,605, with 2,317 horses, in the colonies; 74,406, 

 with 12,303 horses, in India; and 1,837 in Crete; 

 total, 125,165, with 15,389 horses and mules. The 

 total effective strength of the British regular 

 army on Jan. 1, 1899, was therefore 231,851 offi- 

 cers and men, with 29,281 horses. The reserves 

 and auxiliary forces consist of the army reserve, 

 the militia, the mounted yeomanry, and the vol- 

 unteers^ The authorized strength of the military 

 forces of the empire, according to the estimates 

 for the year ending March 31, 1902, was as fol- 

 lows: Regular forces, home and colonial, 207,215; 

 native Indian regiments, 0,696 ; army reserve, first 

 class, 90,000; militia, 131,539; new militia re- 

 serve, 50,000; militia of the Channel Islands, 

 3,271; militia of Malta and Bermuda, 2,731; yeo- 

 manry, 35,000; volunteers, 375,000; regular forces 

 on the Indian establishment, 73,518; total, 971,- 

 970. The effective strength of the various classes 

 of troops as reported on Jan. 1, 1901, was as fol- 

 lows: Regular forces, home and colonial, 335,837, 

 including 9,354 yeomanry and 7,000 enlisted vol- 

 unteers; native Indian regiments, 22,313, inclu- 

 ding 19,126 men serving in the China expedition; 

 army reserve, first class, 5,251, including 2,163 en- 

 listed volunteers; militia of the United Kingdom, 

 100,098; militia of the Channel Islands, 3,428; 

 militia of Malta and Bermuda, 2,098; yeomanry, 

 8,657; volunteers, 277,900; regular forces on the 

 Indian establishment, 63,023; total effectives, 

 818,605. This includes the British, but not the 

 colonial forces, serving in South Africa. The 

 strength of the army in South Africa on Feb. 1, 

 1901, was 141,490 regulars; 28,339 colonials, not 

 including the latest levies not yet reported; 7.995 

 imperial yeomanry; 7,700 volunteers; and 19.1^"' 

 militia; total, 204,949. The regular forces con- 

 sisted of 4,305 officers and 137.085 rank and file, 

 the latter comprising 12.600 cavalry, 12,000 artil- 

 lery, 99,700 infantry, and 12,885 other troops. 

 Under the old system there were 12 military dis- 

 tricts in the United Kingdom, subdivided into 07 

 regimental districts, each of which was the re- 

 cruiting ground for a regiment, with which were 

 linked the district militia and volunteers. Ac- 

 cording to the resolution of the House of Com- 

 mons adopted on May 16, 1901, the army is to 

 be organized in 6 army corps, with staff, build- 

 ings, and stores for each; a militia reserve of 

 50.000 men will be formed; and the yeomanry 

 will be increased from 12.000 to 35.000; and 8 

 regiments outside of the army corps are to be 

 recruited for garrison service. The first three 

 army corps, quartered respectively at Aldershot, 

 on Salisbury Plain, and in Ireland, will be avail- 

 able for either home defense or foreign service. 

 The other three, quartered at Colchester, at York, 

 and in Scotland, will have distributed among 



