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over whom he has no control. Then, again, the Pensions Board was overworked, and consequently delays arose in the fixing of pensions. Overpayment to Troops Abroad. The total amount overpaid to troops up to 28th February, 1918, was less than £.14,000 (mainly in Egypt and Gallipoli), of which one-half will ultimately have to be written off —a very small sum indeed considering the magnitude of pay transactions and the difficult conditions attending the Gallipoli campaign. All such losses seem to have definitely ceased some time ago. Cost of maintaining New Zealand Troops Abroad. The basis on which New Zealand repays the War Office for expenditure on behalf of the New Zealand Expeditionary Force is as follows : — (a.) On Gallipoli: Capitation, charge of 6s. per man per day was agreed to, made up of— s. d. Stationery, rations, forage, fuel, clothing, stores, drugs . . ..40 Sea transport for men and materials, labour (ordnance and supply depots) . . . . . . .. .. ..03 Replacement of guns, wagons, and small-arms . . ..09 5 0 Ammunition of all kinds .. ..' .. . . ..10 Total .. .. . . .. ..60 (b.) In .Egypt: For troops in camp at Ist January, 1916, an all-round charge of 3s. per man per day, made up of — s. d. Rations . . . . . . . . . . .. ..10 Clothing, equipment, general stores, fuel, drugs, stationery . . 10 Practice ammunition, repairs and renewals of guns, telegraph and miscellaneous charges .. .. . . . . ..06 Total .. .. .. .. ..30 (c.) In France : An all-round charge of ss. per man per day, made up of— Rations, fuel, forage, clothing, equipment, general stores, drugs, s. d. and stationery .. . . . . . . . . ..36 Small-arms ammunition and bombs, trench-mortar ammunition. . 0 8 Upkeep of small-arms, machine guns, artillery equipment, and vehicles . . . . . . . . . . ..07 Railway and sea transport, labour establishment at forts and base depots .. . . .. .. .. .. ..03 Total .. .. .. .. ..5 0 Gun and howitzer ammunition is charged for, in addition to capitation, at a daily rate per head on a quarterly basis : — s. d. June quarter, 1916 . . . . . . ..25 September quarter, 1916 . . . . . . 711 December quarter, 1916 .. .. . . ..49 These are most interesting statements, which will repay study. Note that in Gallipoli, where the firing and ammunition expended far exceeded anything our troops had ever before experienced, ammunition of all kinds was only Is., and the cost was high there because of difficulties of transit. In France the cost varies according to the intensity of the fighting, and has reached as high as 7s. lid. per man per day. Certain credits are allowed New Zealand, such as free ordnance, stores issued from New Zealand stocks ; and these capitation charges do not include purchase and replacement in animals, land travelling, &c. Supplies of stationery, Armybook forms, &c, issued to New Zealand troops in England are to be paid for, and monthly accounts rendered.