POLICE PROVIDENT FUND: ACTUARIAL EXAMINATION FOR THE TRIENNIUM ENDED 31st MARCH, 1909.

Appendix to the Journals of the House of Representatives, 1909 Session II, H-16c

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1909. NEW ZEALAND.

POLICE PROVIDENT FUND: ACTUARIAL EXAMINATION FOR THE TRIENNIUM ENDED 31st MARCH, 1909.

Laid before Parliament in pursuance of Section 39, (4), of " The Police Force Act, 1908."

RBPOET By the Actuary appointed by His Excellency the Governor to make the Actuarial Examination of the Police Provident Fund for the Triennial Period ended 31st March, 1909, as provided by section 39 of " The Police Force Act, 1908." Wellington, 31st August, 1909. 1. I have made an actuarial examination of the Police Provident Fund as at the 31st March, 1909, as required by " The Police Force Act, 1908." Subsection (2) of section 39 of that Act is as follows : " The actuary shall set forth the result of such examination in a report showing the state of the Fund at the close of the period, and its expectant state at the close of the next ensuing triennial period, having regard to the prospective receipts and charges during such period." My report has accordingly been prepared on these lines. 2. Particulars of the benefits provided by the Act, together with statements showing the progress of active membership, the withdrawals from various causes, and the progress of the pensions for each year, will be found in Tables Ito IV attached to the report. The ages of the contributors at the date of the valuation, together with their contributions and other particulars, are shown in Table V, and the ages at which pensions have been granted in Table VI. 3. The number of pensioners on the Fund at 31st March, 1909, was 79, and their pensions amounted to £7,530 per annum ; the number of contributors at the same date was 770, and their annual contributions £7,773. 4. The valuation : The Fund came into operation on the Ist December, 1899, and, as will be seen from Table 111, between that date and the 31st March, 1909, 373 members died or withdrew from the Fund. The members leaving the Fund were made up as follows : — 30 died . . ■ ■ .. All contributions returned. 2 .. .. Pensions granted to their jvidows and children. 73 dismissed • • • • One-half their contributions returned. 11 voluntarily retired .. Three-quarters of their contributions returned. 11 retired medically unfit . . All contributions returned, or an allowance granted of one month's salary for every year of service. 151 resigned, and received no return of contributions. 95 retired on pensions. 373 The death of only 32 out of a force of from 575 to 770 men in 9J years is a very low rate of mortality, but is no doubt reduced by those in ill health being retired on pensions. The dismissals and resignations are numerous ; but, as they mostly occur at early ages, before very much has been paid in the way of contributions, the amount of profit derived from this source is not large. In estimating the value of future pensions no fixed age at retirement has been assumed, but the probability of retiring medically unfit or otherwise at each age a contributor attains, as well as the probability of his living and remaining in'the service to that age, has been calculated from the past experience of the Fund and applied to ascertain the liability. Similarly, the chances of death, dismissal, resignation, &c, have been worked out for each age and applied to arrive at the, value to the Fund of future contributions, or the liability for the return or part-return of members' payments in the event of their leaving the service from any cause. It will be seen from Table VI that the ages at which contributors have retired on pensions range from 33 to 75, but in future 65 will be the limiting age except in special cases.

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The death-rate among pensioners or prospective pensioners when they retire has been assumed to be the same as in Dr. Farr's Healthy English Mortality Table (Males), but in all other respects the actual experience of the Fund itself has been used. Future increases in salary have been allowed for in valuing the contributions and prospective pensions. The average rate of interest earned on the Fund during the last nine years has been as follows : — £ s. d. 1900-3 .. .. .. .. .. .. .. .. 3 9 10 1903-6 .. .. .. .. .. .. .. .. 313 11 1906-9 .. .. .. .. .. .. .. .. 415 3 In the two former valuations 3| per cent, interest was used, but the improvement in the rate actually earned has been so great that I have taken 4 per cent, on this occasion. The valuation relates to present members only, and no increase has been made for future entrants. The results of the valuation are as follows :— Valuation Balance-sheet as at 31st March, 1909. Liabilities. £ Assets. £ Value of 79 pensions already granted, for £7,530 Accumulated funds at 31st March, 1909 .. 31,813 per annum .. .. .. .. 68,150 Value of future contributions .. .. 80,452 Value of prospective pensions to 770 officers now Deficiency .. .. .. .. 254,291 in the service .. .. .. .. 282,522 Value of return or part-return of contributions at death or retirement, &c. .. .. 15,884 £366,556 £366,556 As compared with the previous valuations, the value of the contributions has been somewhat reduced (notwithstanding the increase in the staff) by using 4 per cent, interest instead of 3Jr per cent., and by allowing for the rather numerous retirements from the Fund experienced in the past. These factors also tend to reduce the value of the prospective pensions ; and, although the deficiency has increased, it is less than would have been the case if no change in the method of valuation had been made. 5. The receipts and expenditure for the three triennial periods, 1900-9, have been as follows : —

The increase in the funds for each year has been as follows : — £ Funds at 31st March, 1900 ..' • .. .. .. .. .. 3,257 Increase for the year 1901 . . .. .. .. . . . . 5,929 1902 .. .. .. .. .. .. 5,393 1903 .. .. .. .. .. .. 3,839 1904 .. .. .. .. .. .. 3,376 1905 .. .. .. .. .. .. 3,082 1906 .. .. .. .. .. .. 2,245 1907 .. .. .. .. .. .. 2,005 1908 .. .. .. .. .. .. 1,411 1909 .. .. .. .. .. .. 1,276 Funds at 31st March, 1909 .. .. .. .. 31,813 Estimated increase for the year 1910. . .. .. .. .. 463 ~ decrease ~ 1911.. .. .. .. .. 40 decrease „§ [ 1912.. .. .. .. .. 688 Estimated funds at 31st March, 1912 .. .. .. £31,548 The increase in the funds was greater than was estimated at the previous investigations, partly owing to the large increase in the staff in recent years, the improvement in the rate of interest earned, and also to the pensions being less than expected. Notwithstanding this, however, the margin between the receipts and expenditure has continuously diminished from £5,929 for the year ending 31st March, 1901, to £1,276 for the year ending 31st March, 1909.

Income. Outgo. . 1900-3. 1903-6. 1906-9. 1900-3. 1903-6. 1906-9. Funds at beginning of period Contributions Miscellaneous £ 3,257 19,272 109 1,207 £ 18,418 19,341 169 2,567 £ 27,121 21,738 321 4,244 £ Pensions and other 5,322 allowances Commission . . j 105 Fund at end of I 18,418 period £ 13,273 101 27,121 £ 21,296 315 31,813 Interest 23,845 40,495 53,424 23,845 40,495 53,424

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6. The funds, as far as can be estimated, will reach their maximum at the end of the present financial year, and after that will continuously decline in the absence of any subsidy. My estimate of the receipts and expenditure for the triennium 1909-12 is as follows : — Receipts. £ I ] | , Expenditure. £ Funds at the beginning of the period ~ .. 31,813 Pensions and other allowances] .. .. 29,021 Contributions .. .. . . .. 24,000 Commission, &o. .. . . .. .. 361 Miscellaneous .. . . . . .. 300 Funds at the mid of the period .. .. 31,548 Interest .. .. .. .. .. 4,817 ,£60,930 £60,930 Any estimate of this description can only be regarded as a rough approximation to the actual results, for, in addition to ihe uncertainty regarding the number of deaths and retirements, the increase in the Force itself is very irregular, and this affects the receipts from contributions. 7. In reference to the scheme in general, I may say that the benefits are not so great as those given in other branches of the public service, and are considerably less than those given to the Police Force of England for the same salary. The English " Police Act, 1890," provides for pensions between a maximum and minimum scale, apparently at the option of the different police districts ; but the maximum scale is said to be the one generally in operation. On a salary of £100 a year the pensions on the New Zealand and English scales would be as follows for those qualified to draw them by age, length of service, or medical unfitness for duty : —

The contributions in England are 2J per cent, of the salaries, against from 5 per cent, to 10 per cent, in New Zealand ; but the schemes are subsidised by grants from Parliament and also by contributions from the rates of the different police districts. From this it will be seen that the benefits given to the police of this Dominion are not excessive, but nevertheless the scheme is not self-supporting, and in fact it cannot be made so without robbing it of all its utility. When the scheme was initiated the Government's intention was to wait until the funds were exhausted before making any grant. Clause 36 of " The Police Force Act, 1908," is as follows :— " (1.) If at any time the Fund is unable to meet the charges upon it, and as often as such event occurs, the Board shall forthwith report the fact to the Minister of Finance, setting forth the amount of the deficiency, and the causes thereof. " (2.) The Minister of Finance, upon being satisfied that the deficiency exists, and that provision is necessary therefor, shall, without further appropriation than this Act, pay into the Police Provident Fund out of the Consolidated Fund a sum sufficient to meet the deficiency." Notwithstanding this, I think some annual subsidy should be given at once. The Fund is earning nearly 5 per cent, interest, but, without Government assistance, in all probability some of the investments will have to be realised to meet the outgo during the present triennium. The Government has subsidised the Public Service Superannuation Fund with £20,000 a year, and the Teachers' Superannuation scheme with £7,000 a year. In the Public Service Classification and Superannuation Amendment Bill, 1908, it was proposed to grant an additional subsidy of £3,000 a year to the Public Service Superannuation Fund if the Police Fund was amalgamated with it. This sum of £3,000 a year, if granted to the Police Provident Fund, would considerably reduce the liability of the Government in the future, and 1 would suggest that at least this amount be given. Increases in the amount would be necessary from time to time as the pensions increased, but this sum would at least keep the funds intact for some years. In conclusion, I may say that the estimated saving to the Government in retiring-allowances to members of the Force since the Fund was established is said to be £20,389, or at the rate of £2,185 a year. Respectfully submitted. P. Mutp;r, Fellow of the Institute of Actuaries, and Act ing-Actuary to the Government Insurance Department.

Pensions. New Zealand. i English Maximum. English Minimum. I ; 15 years' service .. 20 26 28 34 35 36 £ s. d. 25 0 0 33 6 8 43 6 8 46 13 4 56 13 4 58 6 8 60 0 0 £ s. d. 25 0 0 33 6 8 43 6 8 46 13 4 56 13 4 58 6 8 60 0 0 £ e. d. £ s. d. 30 0 0 25 0 0 40 0 0 33 6 8 66 13 4 51 13 4 66 13 4 55 0 0 66 13 4 65 0 0 66 13 4 66 13 4 66 13 4 66 13 4 £ s. 30 0 40 0 66 13 G6 13 66 13 66 13 66 13 d. 0 0 4 4 4 4 4

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APPENDIX. TABLE 1. The Benefits and Contributions provided for by the Act. C The contributions for new entrants were amended by section 38 of " The Public Service Superannuation Act, 1907," and are now as follows : — Age 30 and under .. .. . . 5 per cent, of pay. Over 30 and not exceeding 35 . . .. 6 ~ ~35 „ 40 .. ..7 ~40 „ 45 .. ..8 Contributions-! "- KA " ~. „ age 50 . . . . . . 10 ~ The contributions of members who joined the scheme prior to the coming into operation of that Act, Ist January, 1908, are— Age 30 and under .. .. . . 5 per cent, of pay. Over 30 and not exceeding 40 . . 6£ ~ ~40 „ 50 .. . . 8 I „ age 50 .. .. . . . . 10 I I. On Attainment of Pension, Age 60. 1. To members who have served for twenty-five years, pensions of one-sixtieth of yearly salary for each year's service, with a limit of thirty-six sixtieths (threefifths) of salary. (Section 27.) 2. Or, in lieu thereof, the option of a return of total contributions. (Section 32 (b).) By Regulation 10a under " The Police Force Act, 1886," dated 19th December, 1901, retirement was made compulsory at age 65. 11. On Retirement before Pension Age (on the Grounds of being medically unfit for Future Duty). 1. With less than five years' service, a refund of contributions. (Section 26 (a).) 2. Between five and fifteen years' service, one month's pay for every full year's service, not exceeding twelve months' pay. (Section 26 (6).) 3. After fifteen years' service, a pension of one-sixtieth of annual salary for each year's service, with a limit of three-fifths of salary. (Section 26 (c).) 4. In any case where the unfitness for duty is caused by injuries received on duty a pension may be granted, with a limit of three-fifths of salary. (Section 28.) 111. On Retirement before Pension Age (on other Grounds than Medical Unfitness). 1. On dismissal for any cause, the return of not exceeding one-half of total contributions. (Section 30.) 2. On voluntary resignation, after ten and not exceeding twenty-five years' service, the return of three-fourths of total contributions. (Section 31.) IV. At Death. 1. At death before pension entered upon, the return of an amount not exceeding total contributions. (Section 29 (2).) 2. At death after pension entered upon, the return of not exceeding the difference between pension received from and contributions paid .to the Fund. (Section 32 (c).) 3. In the case of a member dying from injuries received on duty, the Board may grant pensions as follows : — (a.) £18 per annum to widow during widowhood. (b.) £13 per annum to each child until attainment of age 14. V (Section 29 (1).) Note. —The contributions and pensions are payable monthly, and the pensions are computed on the salary at retirement, unless there has been promotion within five years, when the average salary for the last seven years is taken as the basis.

TABLE II. Statement of Progress of Active Membership.

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APPENDIX. TABLE I. The Benefits and Contributions provided for by the Act. Contributions The contributions for new entrants were amended by section 38 of " The PublicService Superannuation Act, 1907," and are now as follows : — Age 30 and under .. .. . . 5 per cent, of pay. Over 30 and not exceeding 35 . . .. 6 „ „ 35 „ 40 .. ..7 „ 40 „ 45 .. ..8 „ 45 „ 50 .. ..9 „' age 50 .. .. .. .. 10 The contributions of members who joined the scheme prior to the coming into operation of that Act, 1st January, 1908, are — Age 30 and under .. .. . . 5 per cent, of pay. Over 30 and not exceeding 40 . . 6£ ,, „ 40 „ 50 .. ..8 „ age 50 .. .. . . . . 10 I. On Attainment of Pension, Age 60. 1. To members who have served for twenty-five years, pensions of one-sixtieth of yearly salary for each year's service, with a limit of thirty-six sixtieths (threefifths) of salary. (Section 27.) 2. Or, in lieu thereof, the option of a return of total contributions. (Section 32 (b).) By Regulation 10a under " The Police Force Act, 1886," dated 19th December, 1901, retirement was made compulsory at age 65. II. On Retirement before Pension Age (on the Grounds of being medically unfit for Future Duty). 1. With less than five years' service, a refund of contributions. (Section 26 (a).) 2. Between five and fifteen years' service, one month's pay for every full year's service, not exceeding twelve months' pay. (Section 26 (b).) 3. After fifteen years' service, a pension of one-sixtieth of annual salary for each year's service, with a limit of three-fifths of salary. (Section 26 (c).) 4. In any case where the unfitness for duty is caused by injuries received on duty a pension may be granted, with a limit of three-fifths of salary. (Section 28.) Benefits III. On Retirement before Pension Age (on other Grounds than Medical Unfitness). 1. On dismissal for any cause, the return of not exceeding one-half of total contributions. (Section 30.) 2. On voluntary resignation, after ten and not exceeding twenty-five years' service, the return of three-fourths of total contributions. (Section 31.) IV. At Death. 1. At death before pension entered upon, the return of an amount not exceeding total contributions. (Section 29 (2).) 2. At death after pension entered upon, the return of not exceeding the difference between pension received from and contributions paid .to the Fund. (Section 32 (c).) 3. In the case of a member dying from injuries received on duty, the Board may grant pensions as follows : — (a.) £18 per annum to widow during widowhood. (b.) £13 per annum to each child until attainment of age 14. (Section 29 (1).) Le contributions and pensions are payable monthly, and the pensions are computed on jtirement, unless there has been promotion within five years, when the average salary ;n years is taken as the basis. Note.—TI the salary at n for the last sevt TABLE II. Statement of Progress of Active Membership. New Members. Increase by Promotion. Discontinued. Total in Force at En< I of Year. Year. Annual Salaries. Contributions. (3) (4) Annual Salaries. Contributions. Annual Salaries. Contributions. Number. Salaries. Annual Contributions. Number. Number. (1) (2) (5) (6) (7) (8) (9) (10) (11) (12) 1899-1900 1900-1 .. 1901-2 .. 1902-3 .. 1903-4 .. 1904-5 .. 1905-6 .. 1906-7 .. 1907-8 .. 1908-9 .. 575 44 24 49 45 50 76 89 95 96 £ 88,213 5,632 3,099 6,272 5,833 6,400 9,728 11,392 13,006 13,152 £ 6,595 285 . 163 321 300 326 496 581 676 678 10,421 £ 530 734 1,430 881 1,530 2,383 3,194 7,233 2,167 £ 38 55 102 61 108 166 203 458 127 9 28 23 38 25 28 61 47 61 53 £ 1,596 4,463 3,715 6,113 3,851 4,011 8,749 6,987 8,857 8,617 £ 131 354 303 476 292 260 575 472 535 568 566 582 583 594 614 636 651 693 727 770 * 86,617 88,316 88,434 90,023 92,886 96,805 100,167 107,766 119,148 125,850 £ 6,464 6,433 6,348 6,295 6,364 6,538 6,625 6,93'. 7,536 7,773 Totals.. 1,143 162,727 20,082 1,318 373 56,959 | 3,966 770 125,850 7,773

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TABLE III. Particulars of Discontinuance of Active Membership.

TABLE IV. Statement of Progress of Pensions.

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iiy Death (Section 29, (2)). (All Contributions returned.) By Dis (Sectio (Half tribui retain By Voluntary imissal Retirement >« :! <>). (Section 31). Con- (Three-quar-tions ; ters Contrined.) buttons returned.) By tircr medi unfit tions i and 2« Beliont ically (Sec26, (a), 5, (ft) )• O fl By P< (1) O (Sect (2) M unfit ( 26, (<■), ension— Irdinary ;ion 27), [edically (Sections , and 28). ByDeat tion 29 from li ■ on Dl Fam i Pensi ,th(Sec9, (D) Injury )uty: nily lions. Total discontinued. Year. I L v (3) La J (5) i i I v. (8) 1 10) I s S3 §1 I" (12) *1111 Cm Iμ fa I" (17) (1) (2) (4) (7) (11) (13) (1*) (15) ii*i £ £ £ £ £ 295 990 999 1,330 715 559 1,073 1,246 624 1,359 £ £ £ 295 990 1,056 1,330 746 559 1,073 1,246 624 1,359 1899-1900.. 1900-1 .. 1901-2 .. 1902-3 1903-4 .. 1904-5 1905-6 .. 1906-7 1907-8 .. 1908-9 .. 2 3 2 4 3 1 5 1 6 3 30 46 133 107 62 399 3 4 4 9 24 9 10 10 9 43 56 95 252 I 81 107 57 1 1 1 1 6 14 40 34 2 1 2 1 1 2 2 149 146 175 134 97 107 13 5 11 7 15 6 11 18 21 33 24 2 10 12 12 9 5 13 12 8 12 i 'i 57 3i 9 28 23 38 25 28 61 47 61 53 45 60 365 343 332 785 356 592 442 283 270 3 2 2 178 95 102 Totals .. 30 1,330 73 700 11 469 11 821 151 95 9,190 2 88 373 3,320 9,278

Lttainment of Pensi ion Age. (Section 27.) Retired medically unfit. (Sections 26, (<s), and 28.) Gn inted. Void >y Death. In Force. Granted. Void by Death or Expiry. In Force. Number. (1) Pension. Number. . NumPension. ber (4) (5) Pension. Number. Pension. Number. Pension. Number. Pension. (2) (3) (6) (7) (8) (») (10) (11) (12) £ £ £ £ 295 234 513 490 312 217 684 394 223 572 £ 295 289 688 1,077 1,285 1,502 2,104 2,498 2,565 2,924 899-1900 .900-1 901-2 902-3 903-4 904-5 .905-6 .906-7 .907-8 908-9 6 5 6 4 3 4 8 5 6 756 486 840 403 342 389 853 400 787 2 1 194 71 6 11 15 18 21 24 32 35 40 756 1,242 1,888 2,220 2,562 2,858 3,711 3,947 4,570 2 4 7 I 6 5 2 9 4 3 6 1 2 2 1 240 114 101 104 2 5 10 14 18 20 28 32 33 37 1 93 1 82 2 1 i64 164 2 2 156 213 Totals 47 5,256 7 686 40 4,570 I 48 1 3,934 11 1,010 "ir 2,924 Death from Injuries on Duty (Family Pensions). (Section 29, (1).) Total Pensions. Year. Gn Number. inted. Void b; _ . NumPension. b er (14) (15); Expiry. Pension. In Number. 'orce. Pension. Gn ' Number. mted. Pension. r oid. In 'orce. Number. Pension. Number. Pension. (13) (16) (17) (18) (19) (20) (21) (22) (23) (24) £ £ £ £ 295 990 1,056 1,330 746 559 1,073 1,247 623 1,359 £ £ 295 1,045 1,987 3,022 3,580 4,139 5,037 6,271 6,574 7,530 899-1900 900-1 901-2 902-3 903-4 904-5 905-6 906-7 907-8 908-9 4 -2 57 "31 "! -13 4 4 5 5 5 4 4 2 57 57 75 75 75 62 62 36 2 10 16 12 11 5 13 12 8 12 "l 2 4 3 240 114 295 188 2 11 25 33 41 46 57 68 72 79 1 13 2 1 4 5 175 13 320 403 2 "26 Totals 6 88 4 52 2 36 101 9,278 22 1,748 79 7,530

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TABLE V. Present Annual Pay and Contributions, with Prospective Pensions to Officers now in Service.

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Age attained. Number. Present Annual Pay. Present Annual Contributions. {Prospective Pensions at Age 65 or at Pre ent Age if over 65. Age attained. (1) (2) (8) (4) Jβ) (6) £ 173 911 966 948 392 692 1,403 3,473 2,167 2,469 3,419 1,977 2,258 2,170 3,319 2,964 3,611 1,642 1,650 1,233 1,532 1,312 1,523 1,798 3,961 2,692 2,254 3,996 3,775 4,079 3,980 4,499 3,824 5,084 5,084 4,911 4,485 4,568 4,447 6,893 4,685 2,740 2,603 2,055 1,096 137 £ 17-3 91-1 96-6 94-8 39-2 69-2 140-3 284-8 173-4 197-5 273-5 158-2 180-6 173-6 265-5 237-1 288-9 113-6 107-3 80-2 99-6 85-3 99-0 116-9 259-5 175-7 146-5 212-4 1931 212-4 206-0 229-7 201-5 260-4 261-0 245-5 224-2 228-4 222-4 344-6 234-2 137-0 130-2 102-8 54-8 6-9 £ 72 65 l>4 63 62 01 60 5!) 58 57 56 55 54 53 52 51 50 49 4-8 47 40 45 44 43 42 41 K) 39 38 ■M 36 35 34 33 32 31 30 29 28 27 2(1 25 24 23 22 21 1 5 5 5 2 4 7 14 9 13 15 11 11 11 17 15 19 8 7 6 9 8 8 10 22 16 13 23 23 25 26 29 26 34 35 34 32 33 32 50 34 20 19 15 8 1 81 475 544 529 235 326 729 2,010 1,277 1,420 2,007 1,163 1,300 1,308 1,943 1,790 2,127 1,006 1,036 790 947 839 1,023 1,221 2,688 1,891 1,606 2,866 2,799 3,082 3,117 3,568 3,092 4,209 4,271 4,208 3,899 4,013 3,935 6,144 4,206 2,460 2,337 1,845 ;984 1123 72 65 64 63 62 61 60 59 58 57 56 55 r>4 53 52 51 50 49 48 47 46 45 It •J 3 12 41 40 39 38 37 36 35 34 33 :52 31 30 29 28 27 26 25 24 23 22 21 Totals 770 770 £125,850 £7,772-7 £93,469 Totals.

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TABLE VI. Classification of Pensions granted (showing the Ages at which Pensions have been granted since the Initiation of the Fund).

Approximate Cost of Paper. —Preparation, not given; printing (2,400 copies), £8 Us. 6d.

By Authority : John MacKAY, Government Printer, Wellington.—l9o9.

Price 6d.]

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Attainment of Pension Age. (Section 27.) Medically unfit and injured on Duty. (Sections 26, (c), and 28.) Widows and Children. (Section 29 (1).) Total. Age at which Pension granted. Number. Amount of Pension. Num i- I Amount of "v Pension. Number. Amount of Pension. Number. Amount of Pension. (1) (2) (3) (4) X (») (6) (7) (8) («) 75 67 66 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44 42 33 12 9 7 1 1 2 22 2 8 1 6 4 £ s. d. 240 0 0 87 12 0 285 11 5 2,396 1 7 184 6 6 874 15 8 84 17 3 716 14 0 386 18 0 1 2 3 3 3 4 6 2 1 2 4 2 3 1 3 1 2 1 1 1 £ s. d. 140 10 6 331 1 6 257 12 7 272 13 8 291 10 10 364 4 9 554 16 0 145 1 9 73 0 0 123 12 10 295 16 0 152 11 8 198 6 4 63 11 5 196 18 11 49 2 5 98 4 10 54 15 0 52 0 3 63 17 6 £ a. d. 1 1 2 22 2 9 1 6 6 3 3 3 ! 2 1 2 4 2 3 1 3 1 2 2 2 1 1 2 1 £ s. d. 240 0 0 87 12 0 285 11 5 2,396 1 7 184 6 6 1,015 6 2 84 17 3 716 14 0 717 19 6 257 12 7 272 13 8 291 10 10 364 4 9 554 16 0 145 1 9 73 0 0 123 12 10 295 16 0 152 11 8 198 6 4 63 11 5 196 18 11 49 2 5 98 4 10 72 15 0 70 0 3 63 17 6 13 0 0 26 0 0 13 0 0 1 1 18 0 0 18 0 0 1 2 I 13 0 0 26 0 0 13 0 0 i Totals Returned to duty whilst receiving allowance 47 5,256 16 5 46 2 3,779 8 153 15 9 0 (i 88 0 0 99 2 9,124 5 2 153 15 0 Total pensions . 47 5,256 16 5 \H 3,933 3 9 88 0 0 101 9,278 0 2 granted