sted by the Junior
Lords and the under-secretaries. The Exchequer, i.e., the department
concerned principally with the collection of the taxes, is in fact,
though not in name, a branch of the Treasury Board. Within the
Treasury, and immediately under the direction of the Chancellor, is
drawn up the annual budget, embodying a statement of the contemplated
expenditures of the year and a programme of taxation calculated to
produce the requisite revenue. The Treasury exercises general control
over all other departments of the public service, e.g., the
Post-office and the Board of Customs, in which public money is
collected or expended.[84]
[Footnote 84: On the organization and workings of
the Treasury see Lowell, Government of England, I,
Chap. 5; Dicey, Law of the Constitution, Chap. 10;
Anson, Law and Custom of the Constitution, II., Pt.
1, 173-190; Traill, Central Government, Chap. 3.]
*64. The Admiralty Board and the Lord High Chancellorship.*--A second of
the ancient offices of state which survives only in commission is (p. 063)
that of the Lord High Admiral. The functions of this important post
devolve to-day upon an Admiralty Board, consisting strictly of a First
Lord, four Naval Lords (naval experts, usually of high rank), and a
Civil Lord, with whom, however, sit a number of parliamentary and
permanent secretaries. The First Lord is invariably a member of the
cabinet, and while legally the status of the six Lords is identical,
in practice the position of the First Lord approximates closely that
of the minister of marine in continental countries. Unlike the
Treasury Lords, the Lords of the Admiralty actually meet, and transact
business.
The third of the executive offices which comprise survivals from early
times is that of the Lord High Chancellor. There is in Great Britain
no single official who fills even approximately the position occupied
elsewhere by a minister of justice or an attorney-general, but the
most important of several officers who supply the lack is the Lord
Chancellor. "The greatest dignitary," says Lowell, "in the British
government, the one endowed by law with the most exalted and most
diverse functions, the only great officer of state who has retained
his ancient rights, the man who defies the doctrine of the separation
of powers more than any other personage on earth, is the Lord
Chancellor."[8
|