the service, but the officer should fill up and sign a declaration in the form prescribed by the Inland Revenue, stating the number of male servants employed by him, and in what capacity, and if a license be unnecessary for any male servants under the Act, the declaration should contain a further statement in what respect and upon what ground the license is unnecessary.

XVIII. Exemption from Civil Offices.

1. The Statute Law1 exempts officers of the Army, Navy, Militia, and Yeomanry, while on full pay from being returned to serve, and from serving upon any juries or inquests whatsoever.

2. The men enrolled, and officers, and non-commissioned officers appointed under the Army Reserve Act, 1867,2 are not liable to serve on any jury, nor to serve the office of constable or any other parochial, township, or borough office.

3. Naval or Marine officers on full pay are not compellable to accept any office or duty in England, Ireland,3 or Scotland, under the Municipal Corporation Acts.5

c. 71, s. 89.

XIX. Bankruptcy or Insolvency.

Where a bankrupt is or has been an officer in the Army, or 32 & 33 Vict., is in the enjoyment of any pension granted by the Treasury, the Trustee or Registrar in Bankruptcy shall receive for distribution among the creditors so much of the bankrupt's pay, half-pay, or pension as the Court thinks just and reasonable, to be paid in such manner and at such times as the Court with the consent in writing of the chief officer of the department in which the pay, half-pay, or pension is enjoyed directs.

c. 103, s. 1.

XX. Half-Pay."

In 1811, as it appeared expedient and necessary that better 51 Geo. III., provision should be made for the retirement of officers disabled by wounds or rendered incapable of service by age, ill-health, or infirmity, to receive half-pay, the Crown was authorized to allow any such officer who would be entitled upon reduction to half-pay to retire, and to receive the half-pay of his commission. Any officer so circumstanced, serving or entitled to serve in the

1 England, 33 & 34 Vict. c. 77, sect. 9. Scotland, 6 Geo. 4, c. 22, sect. 2. In Ireland there is no statutory exemption, but officers are, in fact, exempted.

2 30 & 31 Vic., c. 110, sect. 17.

35 & 6 Will. 4, c. 76, sect. 51.

43 & 4 Vict., c. 108, sect. 86.

5 3 & 4 Will. 4, c. 76, and 25 & 26 Vict., c. 101.

The History of Half-Pay, vol. 1, pp. 369-74, and vol. 2, pp. 97-107, and see p. 30, ante.

Veteran Battalions, was also allowed to retire on the full-pay
of his commission.

The Act requires certificates to be given by medical or other 51 Geo. III., persons in relation to officers applying to retire on half-pay, or c. 103, sec. 2. full-pay, stating whether the officer is rendered wholly incapable

of serving for life or only for a temporary period, and that an
account of such officers so allowed to retire be laid before
Parliament.

In 1812 this benefit was extended to any officers appointed 52 Geo. III.,
to act as inspecting field officers of the Militia or Reserves, or of c. 151, ss. 1, 2.
recruiting districts, and further, regimental quartermasters at
the expiration of 30 years' service (of which 12 shall have
been as quartermaster), certified as unfit for further duty, were
to be granted full-pay of the commission held at the time
of retirement.

XXI. Assignment of Half-pay, &c. declared void.1

The 47 Geo. 3 (Sess. 2) c. 25,2 which enables the Secretary 47 Geo. III., of State to pay to the recipients at their places of residence all (sess. 2) c. 25. pay, pension, and allowances which are under his control, direction, and management, enacts that all assignments, bargains, sales, orders, contracts, agreements, or securities whatsoever which shall be given or made by any person entitled to such pay, pension, allowance, or relief as aforesaid for, upon, or Ibid, sec. 4. in respect of any such his pay, pension, allowance, or relief, shall be absolutely null and void to all intents and purposes.

It further enacts if any person shall wilfully and knowingly personate or falsely assume the name or character of, or procure any other person to personate or falsely to assume the name or character of any other person entitled or supposed to be Ibid, sec. 7. entitled to any such pay, pension, allowance, or relief as aforesaid, in order to receive the same or any part thereof, every such person so offending, and being lawfully convicted thereof, shall be deemed guilty of felony, and may be transported for such period not exceeding 14 years, as the Court shall adjudge.

Regulations as to half-pay.

XXII. The Retention of Half-Pay with Civil Pay.3

The following regulations shall be observed with respect to 33 & 34 Vict., the application of any sum granted for the half-pay of officers c. 96, s. 6. of Her Majesty's forces; that is to say:

1 See Vol. 2, pp. 105-7. The cases that have been decided under the Act are Lloyd v. Cheetham, 7 Jur. (N.S.) 1272, Carew v. Cooper, 10 ib., pp. 11 and 429. See also Dent v. Dent, 1 L. R. (P. and D. C.) 367.

2 See also 2 & 3 Will. 4, c. 106, which enables bills to be drawn on the PaymasterGeneral.

3 The history of these rules, vol. 1, p. 373; and for decisions under them, vol. 2, pp. 102-113.

(1.) No person shall receive any half-pay who

(a.) Was under the age of 16 years at the time when the regiment, troop, or company in which he served was reduced; or,

(b.) Did not do actual service in some regiment, battalion, troop, or company in Her Majesty's service, except in cases in which the commission was received under circumstances which did not, according to the regulations of the army, require the officer to serve;

or,

(c.) Has resigned his commission, and has had no commission since such resignation.

(2.) No part of any sum granted for half-pay as aforesaid shall be allowed to any person by virtue of any warrant or appointment, except to such person as would have been otherwise entitled thereto as a reduced officer.

(3.) No person shall receive any part of any sum granted for half-pay for any time during which he holds any other military employment of profit under Her Majesty or in Her Majesty's colonies or possessions beyond the seas, except the holders of any staff or garrison appointments or appointments in the Militia, Yeomanry, Volunteer, or other reserve forces of Her Majesty, who may, with Her Majesty's approbation, signified by one of Her Majesty's Principal Secretaries of State, receive the half-pay to which they would respectively be entitled if they held no military employment of profit under Her Majesty.

(4.) No person shall receive any part of any sum granted for half-pay for any time during which he holds any civil employment of profit under Her Majesty, or in Her Majesty's colonies or possessions beyond the seas, except as hereafter mentioned, that is to say:

(a.) Such persons as hold appointments in Her Majesty's household may receive the full amount of their half-pay.

(b.) Where the annual emoluments of any civil employment of profit held by any person entitled to half-pay do not exceed three times the amount of the highest rate of half-pay attached to the rank by virtue of which he claims to receive half-pay, such person may (with Her Majesty's pleasure to that effect, signified by the Commissioners of Her Majesty's Treasury through one of the Principal Secretaries of State), receive the half-pay to which he would be entitled if he held no such employment of profit.

(c.) Where the annual emoluments of any civil employment held by any person entitled to half-pay exceed three times the amount of such highest rate

K

Declarations

certain cases

before receipt

priated.

of half-pay as aforesaid, but full short of four times
such amount, the holder of such employment may
(with Her Majesty's pleasure, signified in the manner
aforesaid), receive so much half-pay as, added to the
emoluments of his civil employment, will together
make up four times the amount of such half-pay.

(d.) Where the Commissioners of Her Majesty's
Treasury are of opinion that the employment of
military officers in the colonies or elsewhere in civil
situations of responsibility with small emoluments
will be conducive to economy, and thereby beneficial
to the public service; the said Commissioners may
authorise the receipt of half-pay by military officers
notwithstanding their employment in a civil situa-

tion.

(5.) In every case the officer authorized to receive half-pay
with the salary or emolument of any military or civil
employment shall specify in his declaration the other
military or civil employment which he may hold.
(6.) An account shall be laid before Parliament in every
year with the Army Estimates of the number of
officers who are allowed to receive half-pay with civil
employment, specifying the names of such officers,
with the respective amounts of their half-pay, and
their emoluments, and distinguishing in every such
account the officers to whom such half-pay has been
allowed subsequent to the last account.

No person shall receive any part of any grant which may 33 & 34 Vic to be made in be made for half-pay, or army, non-effective services, until he c. 96, sec. 7. has subscribed such declaration as may from time to time be of sums appro- prescribed by the Treasury; provided that whenever payment on account of any of the services is made at more frequent intervals than once in the quarter, it shall be lawful for the Treasury to dispense with the production of more than one declaration in respect of each quarterly period; and such declaration may be made and subscribed before any of Her Majesty's Justices of the Peace, notary public, or resident minister in the United Kingdom of Great Britain and Ireland, or the colonies or dominions of Her Majesty; and when such declarations are taken abroad they may be made and subscribed before a British minister, secretary of embassy, secretary of legation, consul, or British chaplain, or before a notary public or some magistrate or other person competent to administer such declarations; and such declarations may also be made and subscribed before any other person now by law authorised to administer or receive such declarations, or before any of the persons appointed to examine vouchers in the office of the Paymaster-General, in the manner, and under the pains, penalties, and forfeitures, specified in an Act passed in the session held in the fifth and sixth years of the reign of His late Majesty, chapter 62, for the abolition of unnecessary oaths.

& 35 Vict., 36.

'd, sec. 4.

sec. 5.

XXIII. Commutation of Pensions or Half-Pay.'

Pensions, including any half-pay, compensation allowance, superannuation or retirement allowance, or other payment of the like nature, held by any commissioned or warrant officer in the army, or by persons who have retired or been removed on abolition of office or to facilitate reorganization, may be commuted by the Treasury under "The Pensions Commutation Act, 1871" (34 & 35 Vict., c. 36), for a capital sum calculated according to the estimated duration of the pensioner's life, subject to these provisions:

(1.) In calculating the amount payable in respect of the Power to commutation of any pension, the following rules shall be Treasury to observed:

(a.) The age of the pensionholder shall be reckoned at
the age he will attain on the birthday next suc-
ceeding his application for commutation;

(b.) In the case of impaired lives, years shall be added to
the age of the pensionholder for the purpose of
calculating the amount of commutation payable to
him; and in like manner a deduction from age shall
be made as an equivalent for the right to prospective
increase of the pension to be commuted;

(c.) In calculating the amount payable in respect of any
pension, interest shall be reckoned at a rate of not
less than five pounds per centum per annum :

(2.) Where any officer whose pension has been commuted
subsequently marries, his widow shall not be entitled to any
pension, and a child of any such officer born after the date of
the commutation shall not be entitled to compassionate allow-

ance:

(3.) Save as aforesaid, nothing in the Act contained shall be held to deprive the wife or children of any officer whose pension may be commuted of any reversionary right to pension or compassionate allowance to which she or they may be entitled:

(4.) No application for the commutation of a pension shall be received unless it be accompanied, in the case of an officer who has belonged to Her Majesty's land forces, by a recommendation from the War Office, and in the case of any other person, by a recommendation from the head of the department to which the applicant belongs, unless the Treasury otherwise direct.

commute pen

sions.

For the purpose of advising on the cases of applicants for Commutation commutation, "the commutation board," shall inquire into and board conreport to the Treasury upon the cases of applicants for commutation in such manner as the Treasury directs.

The History of the Reserve Fund, vol. 2, pp. 81-445 and 448, and p. 33, ante.

stituted.