L42, 11s. 8d. a year. The Army Estimates do not give the cost of
a private soldier, but the statement is made that the average annual
cost per head of 150,000 warrant officers, non-commissioned officers,
and men is L63, 6s. 7d. The warrant officers and non-commissioned
officers appear to be much more expensive than the private, and as the
minimum pay of a private is L18, 5s., the balance, L45, 1s. 7d., is
probably much more than the cost of housing, clothing, feeding, and
equipping the private, whose food, the most expensive item, certainly
does not cost a shilling a day or L18 a year.

I assume that the cost of maintaining a private soldier is covered by
L36 a year, while his allowance of 4d. a day amounts to L6, 1s. 4d. In
order to cover the extra allowances which may be made to corporals,
buglers, and trumpeters, I assume the average cost of the rank and file
to be L45 a year. I also assume that the average cost of a sergeant does
not exceed L100 a year, which allows from L40 to L50 for his pay and the
balance for his housing, clothing, equipment, and food. I add provisions
for pensions for sergeants after twenty-five years' service.

These figures lead to the following estimate:--

7000 officers at L500 L3,500,000

14,000 sergeants at L100 1,400,000

Pension after twenty-five years for sergeants,
L52 a year 396,864

(An annual class of 14,000, decreasing
annually by 2-1/2 per cent., would consist,
after twenty-five years, of 7632)
------------
Carry forward L5,296,864

Brought forward . . . L5,296,864

200,000 privates at L45 a year . . 9,000,000

2nd year of 20,000 mounted troops (cavalry
and horse artillery at L60 a year each) 1,200,000

Six months' extra training for 30,000 men
with pay (total rate per man L60 a year)
(20,000 for paid reserve and 10,000
fortress troops) . . . . 900,000

First-class reserve . . . . 997,600

Training supplementary officers and sergeants 500,000
------------
L17,894,464

Colonial troops . . . . . 3,500,000

Total personnel . . . . L21,394,464