The total sum shown above includes the following sums paid over to a Joint Committee, namely:

SUMMARY.

SUMMARY OF THE RECEIPTS AND PAYMENTS SHOWN IN THIS FINANCIAL STATEMENT.

Payments under Precept to other Local Authorities, | £ s. d. namely:

£ 8. d.

MEMORANDUM.

The sums asked for in the Precepts issued during the year by the PARISH MEETING were equal to the following rates in the Pound, namely :—

I HEREBY CERTIFY that I have compared the entries in this Financial Statement with the Accounts of the Parish Meeting relating thereto, and that the regulations with respect to such Statement have been duly complied with.

I hereby further certify that I have ascertained by Audit the correctness of this Statement, and that the expenditure of the Parish Meeting during the year ended the 31st day of March, 19 included in this Statement, and allowed by me at the Audit, is †

As witness my hand this

+ The amount to be inserted in words at length.

District Auditor.

Given under the Seal of Office of the Local Government Board, this Twentieth day of March, in the year One thousand nine hundred and eleven.

RULES, DATED JULY 31, 1911, MADE BY THE TREASURY UNDER SECTION 7 (1) OF THE SUPERANNUATION ACT, 1909 (9 Edw. 7, c. 10), ADAPTING THE PROVISIONS OF THE SUPERANNUATION ACT, 1892 (55 & 56 VICT., c. 40), TO THOSE OF THE SUPERANNUATION ACT, 1909.

1911. No. 707.

1. No pension, allowance, or gratuity shall be granted under these rules in respect of any period of service in a public office as defined by the Superannuation Act, 1892:

(a) if a pension, allowance or gratuity has already been granted in respect of it;

(b) if it has been terminated otherwise than by the direct transfer of the officer to another public office, or by his final retirement under conditions entitling him to a retiring award according to the law or regulations applicable to the employment from which he finally retires.

2. Except in the cases to which Rule 9 applies, the pension, allowance, or gratuity to an officer on his final retirement, hereinafter referred to as the total award, shall be calculated on the aggregate service of the officer in the several public offices held by him reckoned as nearly as may be in accordance with the rules under the Superannuation Acts, 1834-1909; and subject to such reckoning the award shall be calculated according to the law and regulations applicable to, and on the emoluments of, the office from which he finally retires.

3. If an officer is entitled to a professional addition of years in respect of his first office, such addition shall be included in the calculation of the total award.

4. If an officer is entitled to a professional addition of years in respect of any office after his first, only so much of such addition shall be included as exceeds the total number of years of his previous service.

5. For the purpose of apportioning the total award among the funds and accounts liable to contribute a calculation shall be made of the award (hereinafter referred to as a hypothetical award) which would have been made to the officer if he had retired on the ground of ill-health at the date of his transfer

from the service of each authority, other than the last, under whom he has served, based on the aggregate service up to that date and the emoluments received at that date.

6. For the purpose of the above calculation

(a) Service shall be reckoned as nearly as may be in accordance with the rules under the Superannuation Acts, 1834 to 1909, but otherwise a hypothetical award shall, subject to the provisions of paragraph (c) of this rule, be calculated according to the law and regulations in force at the date of the final retirement of the officer applicable to the service from which the officer is assumed to have retired;

(b) If the allowances under the total award include both a
lump-sum payment and an annuity, and each of the
several authorities under which the officer has served
has before the date of the final retirement of the
officer adopted a system of superannuation which
includes both a lump-sum payment and an annuity,
the hypothetical award shall be calculated as if such
system had been applicable to the service of the officer
under each of such authorities;

(c) In any other case, for the purposes of calculating a hypo-
thetical award which, apart from the provisions of
this paragraph, would include a lump-sum payment,
the lump sum shall be treated as if it were an annuity
of such an amount as could have been purchased for
the lump sum if invested at the date of the final
retirement of the officer in an immediate life annuity
according to the tables of the Imperial Post Office;
(d) If the number of years of an officer's entire service
qualify him for persion as distinguished from gratuity
under the rules applicable to the public office from
which he finally retires, then the pension shall be
apportioned among the several funds and accounts.
chargeable as though the period served in each public
office had qualified for pension as distinguished from
gratuity.

7. The amount to be contributed by the funds and accounts. of each of the authorities under whom the officer has served shall be the difference between the hypothetical award calculated as aforesaid on the transfer from, and the hypothetical award calculated as aforesaid on the transfer to, the service of each authority, or in the case of the last authority, the difference between the total award and the hypothetical award on the transfer of the officer to the service of that authority.

8. Nothing in these rules shall be held to authorise the grant of any gratuity in respect of the death of an officer whilst still employed in the service which is not provided for independently of these rules by the law or regulations applicable to the employment in which such death occurs; but previous service in another public office which might have been reckoned for pension under these rules may be reckoned, should the authority in whose service the officer was employed at the time of his death see fit. as qualifying service for the purpose of any gratuity in respect of such death which is so provided for, but such gratuity shall in

such case be paid exclusively from the funds of the authority in whose service the officer was employed at the time of his death.

9. Where a person having served continuously and successively in two or more public offices as defined by the Superannuation Act, 1892, retires under conditions entitling him to a retiring award according to the law or regulations applicable to the employment from which he retires, and it is found impracticable or inexpedient, owing to divergencies between the pension systems applicable to the several public offices held by him or for other reason, to deal with his case under the foregoing provisions, it shall be lawful for each or any of the several authorities under whom he has so served to grant him such pension, allowance, or gratuity as might have been granted to him had he retired from the service of that authority on the ground of ill-health, calculated according to the law applicable to, and upon the number of years of, his service under that authority.

Provided that if the aggregate number of years of an officer's service in all the public offices held by him qualify him for pension as distinguished from gratuity under the rules applicable to the public office from which he finally retires, then it shall be lawful for each or any authority to grant him a pension as distinguished from a gratuity.

Provided also that it shall be lawful to deal with the case of an officer who has served in more than two public offices partly under this rule, and partly under the foregoing rules.

10. The rules dated 20th July, 1892,* framed by the Treasury under section 1 of the Act 55 & 56 Vict. cap. 40 (the Superannuation Act, 1892), are hereby revoked without prejudice to any action taken in pursuance of those rules.

John W. Gulland.
Wedgwood Benn.

Two of the Lords Commissioners
of His Majesty's Treasury.

Treasury Chambers,

31st July, 1911.

2. Pension Funds.

TREASURY DETERMINATION, DATED OCTOBER 23, 1911, DeCLARING THE REVENUES OF THE ISLAND OF CYPRUS TO BE A PUBLIC FUND WITHIN SECTION 4 OF THE SUPERANNUATION ACT, 1892.

1911. No. 1045.

In virtue of the powers given to us by Section 4 of the Act 55 & 56 Vict. c. 40, We, being two of the Lords Commissioners of His Majesty's Treasury, hereby determine the Revenues of the Island of Cyprus to be a Public Fund within the meaning of that Section.

Treasury Chambers,
Whitehall,

William Jones.
Wedgwood Benn.

23rd October, 1911.

* Printed St. R. & O. Rev., 1904, "Pension and Half Pay," p. 16.