The following statement shows the total amount of the Gross Liabilities and the Assets of the State on March 31, 1898.

The whole of the debt is about 62,000,0007. less than the gross annual value of property and profits assessed to income tax, and 107,000,0007. less than the total value of British imports and exports for 1897. It is about 157. 17s. 6d. per head of the present population, and the annual charge is 128. 5d. per head. The national wealth, public and private, of the United Kingdom was estimated by Sir R. Giffen in 1885 at 10,037,436,000.

IV. LOCAL Taxation.

The total amount raised for local expenditure was as follows in the three divisions of the United Kingdom in 1895-96, the last year for which accounts are published :

By Unions and Parishes for Poor Relief 10,215,974 1,013,376 1,053,391
By School Boards
9,426,472 2,153,439

By County, Rural Sanitary, and Road
Authorities

By Harbour Authorities

8,339,436 1,349,847 1,472,282 3,454,089 1,200,035 482,807

Total (including other expenditure) 76,104,066 11,516,116 5,093,658

The estimated expenditure of the London County Council for the year ending March 31, 1899, was: maintenance, 3,719,9987. (including 89,3321. on tramways, working-class dwellings, &c., out of rents); capital, 6,009,3757. (including 2,352,5007. loans to local authorities). The amount of the consolidated stock of the Council March 31, 1898, was returned at 38,011,6387.

Defence.
I, ARMY.

The maintenance or a standing army in time of peace, without the consent of Parliament, is prohibited by the Bill of Rights of 1689. From that time to the present, the number of troops as well as the cost of the different branches of the service in detail, has been sanctioned by an annual vote of the House of Commons. Parliament exercises another important means of control over the army-viz., by passing at the commencement of every session an Act called the Army (Annual) Bill," investing the Crown with large powers to make regulations for the good government of the army, and to frame the Articles of War, which form the military code.

The Secretary of State for War, who is assisted by Under-Secretaries of State, exercises administrative control over all army services, and the heads of the principal departments, both military and civil, are responsible to him for the discharge of their duties. The principal military departments are those of the Commander-in-Chief, the Adjutant-General, the Quarter-Master-General,

the Inspector-General of Fortifications, and the Inspector-General of Ordnance. The heads of these departments form a Board under the presidency of the Commander-in-Chief, to report on proposals for the estimates which the Secretary of State lays before Parliament, on promotions or appointments and other matters. With the Secretary of State as President, and with such additional military officers as may be summoned, they constitute the War Office Consultative Council.

According to the army estimates for 1898-99, the regular army of the United Kingdom-exclusive of India-during the year ending March 31, 1899, is to consist of 8,109 commissioned officers, 1,087 warrant officers, 17,100 sergeants, 3,941 drummers, trumpeters, &c., and 150,267 rank and file, a total of 180,513 men of all ranks, being a total increase of 16,944 over the previous year. This force is to be composed of the following staff, regiments, and miscellaneous establishments:

The total number of horses provided for this establishment was 17,915.

For total cost of the British army, with details of the expenditure, see under Finance.

The following table exhibits, after official returns, the number of officers, rank and file, maintained for service in the United Kingdom at decennial periods since the year 1820 up to 1890, and during the last three years, on the 1st of January in every year :

The following is the official return of the number and distribution of the effectives of the British army (including drafts on passage out), on January 1, 1898:

There are, besides, four classes of reserve, or auxiliary forcesnamely, the Militia, the Yeomanry Cavalry, the Volunteer corps, and the Army Reserve force. The following is the official return of the number of men in the regimental establishments of the various forces, with the effectives, for 1898-99 :

The following table shows the number of men in the British Army serving in India during the years noted, according to Budget estimates:

The number of men enrolled in the Volunteer corps of Great Britain has increased from 119,146 in 1860, to 193,893 in 1870, 206,537 in 1880, 221,048 in 1890, and 231,798 in 1897. The number efficient in 1897 was 225,206,

Under various laws of army organisation, Great Britain and Ireland are partitioned into 14 military districts. For the infantry there are 102 sub- or regimental districts, commanded by line colonels; for the artillery there are 12 sub-districts, commanded by artillery colonels; and for the cavalry there are two districts, commanded by cavalry colonels. The brigade of an infantry sub-district, consists, as a rule, of two line battalions, two militia battalions, the brigade depôt, rifle volunteer corps, and infantry of the army reserve. Of the two line battalions one is generally abroad and the second at one of the home stations. An artillery sub-district contains, in addition to the royal artillery, the militia artillery and that of the volunteers and of the army reserve; and a cavalry colonel similarly has command, not merely over the cavalry regiments within his district, but over the yeomanry, volunteers, and reserve cavalry.

The General Annual Return gives as follows the numbers of noncommissioned officers and men, natives of each of the three divisions of the United Kingdom, composing the army on January 1, 1898 :-English, 158,566; Scotch, 16,485; Irish, 26,374; born in India and the colonies, 8,275; foreigners, 142; and 2,551 not reported.