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
------------

Materiel, allowing for additional cost due
    to larger numbers . . . . 4,500,000

Staff and administration     .     .     .      1,500,000
------------

Total cost of army at home and in the
    Colonies . . . . .  L27,394,464
          
                                   ============

The figures here given will, it is hoped, speak for themselves.  They are, if anything, too high rather than too low.  The number of officers is calculated on the basis of the present war establishments, which give 5625 officers for 160,500 of the other ranks.  It does not include those in Egypt and the Colonies.  The cost of the officers is taken at a higher average rate than that of British officers of the combatant arms under the present system, and, both for sergeants and for privates, ample allowance appears to me to be made even on the basis of their present cost.

When it is considered that Germany maintains with the colours a force of 600,000 men at a cost of L29,000,000, that France maintains 550,000 for L27,000,000, and that Italy maintains 221,000 for L7,500,000, it cannot be admitted that Great Britain would be unable to maintain 220,000 officers and men at an annual cost of L17,500,000, and the probability is that with effective administration this cost could be considerably reduced.