§ MR. HANBURY-TRACYsaid, he would beg to ask the Secretary of State for War, Whether it is true that a change has taken place in the method of charging the indirect and other expenses in the Royal Gun Factories since the years 1861–2; and, if so, what difference would have been occasioned in the price of 285 Armstrong Guns, as stated in the Royal Gun Factory Balance Sheet of 1861–2, had the change been made previous to those years?
THE MARQUESS OF HARTINGTON, in reply, said, it was quite true that a change had been made in the system of charging the indirect and other expenses in the Royal Gun Factories since the years 1861–2. It would he impossible to say what difference would have been occasioned in the price of the Armstrong Guns as stated in the Royal Gun Factory Balance Sheet of 1861–2, had the change taken place previous to those years, without preparing a now balance-sheet, which would be a work of considerable time and labour; but the effect, no doubt, would have been to make the manufacture of those guns considerably more expensive.