care. vin] RELATIONS OF THE HOUSES 613 
legally available, was mistaken, and the sum was not 
available until appropriation by an Act of the Legislature. 
He explained that the position in England was not as it 
had been supposed to be in Victoria, which he stated to be 
as follows — 
3. As, however, the ministerial Memorandum seems to 
proceed upon a misapprehension of what is the exact pro- 
cedure of the House of Commons in England with respect 
to taxation and appropriation, it will be convenient that 
I should explain for your information what really is the 
system which prevails in this country. That system may 
briefly be stated as follows :— 
The annual charges for the army and navy, for the 
collection of revenue, and for the civil service, are examined 
and discussed in Committee of the whole House on Supply, 
and the sanction of the House of Commons is embodied in 
resolutions of that Committee, which are reported to and 
confirmed by the House. These resolutions grant limited 
sums for services separately defined and for the limited 
period of one year. 
4. But the resolutions, although they record the sanction 
of the House of Commons to the expenditure submitted to 
them, do not enable the Government to draw from the 
Consolidated Fund (to which the whole of the accruing 
income of the State is paid) the money requisite to meet 
such expenditure. A further authority is required in the 
shape of a resolution in Committee of the whole House on 
Ways and Means, which must be reported to and confirmed 
by the House and must be embodied in a Bill, to be passed 
through both Houses of Parliament before practical effect 
can be given to the votes in supply by authorizing the 
Treasury to take out of the Consolidated Fund the money 
required to defray the expenditure sanctioned by such votes. 
The votes in Committee of Supply authorize the expenditure, 
the votes in Committee of Ways and Means provide the 
funds to meet that expenditure. } 
5. The manner in which this provision is made is as 
follows :— 
Early in the session votes are taken for the pay, &c., of 
the naval and military forces, and a resolution is passed 
in Committee of Ways and Means for a general grant out of 
the Consolidated Fund towards making good the supply 
granted to Her Majesty. This resolution is reported to and 
confirmed by the House. and upon it a Bill is founded,