Its reports in 1863. Its report in 1864. had been carried out by the government. It also made known to the House an important decision of the Treasury, that this year all the votes for the civil service are being taken for payments within the year,' without which no satisfactory appropriation account could be submitted to Parliament. The second report concerned the question of transfers from army and navy surpluses, which has been already discussed in a former page (ante, p. 566). The third report contained suggestions for improvements in regard to the army and navy estimates. All these recommendations were favourably entertained by the government. The committee was reappointed in 1863. The first report recapitulated the action taken by the government upon the reports of previous sessions. The second (and final) report was confined to an examination into the proceedings of government in relation to the vote of credit of March 19, 1860, to defray the expenses of the war in China.k In 1864 the committee made but one report. It treated of the new accounts of army and militia expenditure, prepared in conformity with the amended Appropriation Act, whereby the ultimate consent of Parliament was required to transfers of surpluses under certain votes to defray excesses under other votes, which had been temporarily authorised by the Treasury; and pointed out the proper mode of indicating the sanction of Parliament to such transactions. It discussed the expediency of improving the practice of the naval and military departments in respect of debit and credit accounts concerning the transactions of past years. It directed the attention. of the House to the circumstances attending the sale of certain lands by the War Office, and the purchase of other lands from the office of Woods and Forests; also, to the practice of the army department in purchasing army See ante, p. 549. supplies for the Indian and Colonial governments out of moneys voted for similar services for the British army; and recommended that in future the strict rule of Parliamentary appropriation, applicable to such cases, should be adhered to.' 6 in 1865. In 1865 the committee made one report only. It Its report referred to certain proposed changes in the arrangement of the navy estimates, of which they expressed a general approval. Also, to the mode of accounting for fees received in certain public departments. It had been stated by the Chancellor of the Exchequer (Mr. Gladstone), in evidence before a select committee of the House of Lords, upon the malversation in office of Mr. Edmunds, Clerk of the Patents, that the present state of the law is very deficient indeed with respect to the miscellaneous heads of receipt, relating to a great variety of funds which come into the hands of public officers.' The Lords' committee had expressed their opinion that this deficient state of the law should not be allowed to continue, as it not only imperilled the custody of public money, but offered to various persons employed in the public service temptation to misconduct. Accordingly, the Committee on Public Accounts directed their attention to this subject, and reported their opinion that the system of account in regard to these receipts was not satisfactory; but that they desired to institute further inquiries into the matter before offering any general recommendation thereupon. Meanwhile, they commended the evidence they had taken to the attention of government." The minutes of m See a letter from the Secretary of the Treasury, stating what steps had been taken by the Treasury in accordance with these recommendations. Rep. Com. Pub. Accounts, 1865, p. 149. m mons, Hans. Deb. vol. clxxix. p. 637. n By the Public Offices Fees Act, 1866 (29 and 30 Vict. c. 76), it is provided that the Treasury shall be authorised to direct that from and after a time to be specified by public notice, all or any of the fees payable in money in any public office, shall be collected by means of stamps, to be issued by the Commissioners of Rep. Sel. Com. on Resignation of Mr. Edmunds, Lords Papers, 1865. And see Mr. Gladstone's remarks on this subject in the House of Com Its reports in 1866. Attempt to obtain a committee evidence and appendix to this report contain much information to which attention has been directed in the preceding pages-respecting the origin, nature, and objects of the appropriation audit, with the outline of a scheme (prepared by the Secretary of the Board of Audit) for carrying into effect the proposed extension of the same to the votes for miscellaneous civil services. On March 1, 1866, the Bill to consolidate the duties of the exchequer and audit departments, to regulate the receipt, custody, and issue of public moneys, and to provide for the audit of the public accounts, was referred to the consideration of this committee. On March 15 the committee made a special report upon this Bill, with the evidence taken thereon. They had agreed to the Bill, with some amendments; and they recommended that, in the event of its becoming law, it should be made a standing order that all reports from the exchequer. and audit departments, on appropriation and consolidated fund accounts, and Treasury minutes in relation to appropriation accounts, should be referred to this committee. On August 4, the committee made a short general report on the proposed re-classification of the estimates, and on certain minor matters of account. The Committee on Public Accounts is of immense utility in bringing the entire revenue and expenditure of the country under the control of the House of Commons; in mates, &c. pointing out abuses in the management of the public to revise the esti finances; and in suggesting remedies. The cordial cooperation of the government with this committee has materially facilitated its labours, and enhanced its means of usefulness. Nevertheless, there are some who are still of opinion that enough has not been done to establish the supremacy of Parliament in financial matters. This sentiment found expression in a resolution proposed to the Inland Revenue. The money re- the Consolidated Fund; and annual accounts thereof to be laid before Parliament. House of Commons on March 11, 1862, by Lord Robert Montagu, who moved for the annual appointment of a select committee to revise all estimates and accounts presented to Parliament; to consider of the improvement and extension of powers of the Board of Audit; and to determine the exact period of the financial year when it would be desirable that the annual estimates should be presented to the House of Commons, with a view to their undergoing examination by the said committee previous to the action of the Committee of Supply thereupon. The motion was opposed by the government, by whom it was urged that the several committees of public moneys and of public accounts had suggested numerous important reforms, which had been carried out by the government; and that the existence of the last-named committee. afforded the surest guarantee for the speedy and effectual carrying out of every proposition that was calculated to secure the constitutional rights of the House of Commons as the guardian of the public purse. After a short debate, the motion was negatived, on division, by a large majority. For further particulars on this subject, see ante, p. 477. It would be superfluous to follow the course adopted in treating of other prerogatives, and to supplement this section with a narrative of precedents illustrative of the control of Parliament over the public expenditure, inasmuch as the principal cases of this description have been already noticed in the progress of our inquiry, and may be readily referred to by consulting the Index. Preroga tive in relation to powers. The remaining branches of the royal prerogative, which will engage our attention in the present chapter, are those wherein the sovereign represents the state in its dealings foreign with foreign nations. They will naturally admit of the following classification:-1. The right of declaring war and making peace. 2. Intercourse with foreign powers. 3. The right of making treaties. 4. Interference in the internal concerns of foreign nations. Under each head the Right of declaring war, and making peace. constitutional limits of parliamentary interference with the prerogative in question will be briefly stated. (1.) The Right of declaring War and making Peace. The Constitution has vested this right exclusively in the crown, to be exercised according to the discretion of the sovereign, as he may judge the honour and interests of the nation to require. But this, like all other prerogatives, must be exercised by the advice and upon the responsibility of ministers, who are accountable to Parliament, and are liable to parliamentary censure or impeachment for the improper commencement, conduct, or conclusion of a war. The previous consent of Parliament, either to the commencement of a war, or the conclusion of a peace, is not formally required by the Constitution. The necessity for obtaining adequate supplies for the prosecution of a contest with any foreign power, and the control possessed by Parliament over the army and navy by means of the annual Mutiny Acts, coupled with the existence of ministerial responsibility, constitute a sufficiently powerful check against the improper use of this prerogative. Nevertheless, if the hostilities about to be entered into are parliamen- likely to involve serious consequences, it would be the duty of ministers, before engaging therein, to summon Parliament, to communicate to it the reasons for resorting to arms, and to ask for its advice and co-operation in carrying on the war." If Parliament be in session at the time, it is customary for a royal message to be sent down, announcing the commencement of hostilities; but this form has not been invariably observed." How far subject to tary control. • Cox, Inst. Eng. Govt. 596. Bowyer, Const. Law, 160. Macaulay, in Hans. Deb. vol. lxxxiv. p. 889. Palmerston, Ibid. vol. exliv. p. 168, and vol. cxlvi. p. 1638. See also Ibid. vol. cxliv. pp. 72, 2475. For precedents of par liamentary interference in questions of war and peace, see May, Const. Hist. vol. i. p. 458. Smith's Parl. Rememb. 1859, p. 95; 1860, p. 1. 4 Commons Journ. Feb. 11, 1793. May 22, 1815. March 27,1854. No message was sent upon the com |