§ WITH the view of showing the exact cost of the Army and Navy respectively, a transfer of those Votes which in past years provided for Army requirements, and were borne on Navy Estimates, has been made to the Army Estimates, and a similar transfer has been made from Military to Naval Votes. The same principle has been worked out in detail in the Navy Votes themselves, which have been so recast as to show the full cost, both direct and indirect, of every separate establishment or branch of the Navy.
§ A Memorandum by the Financial Secretary to the Admiralty, in fuller explanation of the main principle adopted, is attached to the Estimates.