the first year should be £250,000 and in each subsequent year should be progressively diminished by the sum of £10,000. One half of the amount of the payments so made was debited to all the States, including the State of Western Australia, in proportion to the number of their people and the sum so debited to a State was to be deducted by the Commonwealth from any amount payable to the State under the Surplus Revenue Act.

The following amounts have been paid to the State of Western Australia, under section 5 of the Surplus Revenue Act 1910 :

The Tasmanian Grant Act 1912, provided that a sum of £500,000 was to be set aside to be paid to Tasmania by ten annual instalments, commencing at £95,000 and progressively diminishing by £10,000 until £5,000 is reached. By the Commonwealth Budget, 1913, a further sum of £400,000 was allotted to Tasmania to be paid in nine annual instalments, commencing at £5,000 and progressively increasing by £10,000 until the last payment. The result has been Commonwealth grants to Tasmania as follows:

Financial year 1912-13, £95,000; 1913-14, £90,000; 1914-15 £90,000; 1915-16, £90,000; 1916-17, £90,000; 1917-18, £90,000— Total £545,000.

Payments of £90,000 each financial year will be made to Tasmania until 1920-21 and one of £85,000 for 1921-22.

Audit.

97. Until the Parliament otherwise 167 provides, the laws in force in any Colony which has become or becomes a State with respect to the receipt of revenue and the expenditure of money on account of the Govern

L. P.

54

ment of the Colony, and the review and audit of such receipt and expenditure, shall apply to the receipt of revenue and the expenditure of money on account of the Commonwealth in the State in the same manner as if the Commonwealth, or the Government or an officer of the Commonwealth, were mentioned whenever the Colony, or the Government or an officer of the Colony, is mentioned.

§ 167. "UNTIL PARLIAMENT OTHERWISE PROVIDES."

LEGISLATION.

AUDIT ACT 1901.

By this Act the Governor-General was empowered to appoint some person to be Auditor-General of the Commonwealth to hold office during good behaviour. The Auditor-General may appoint State officers or other persons to be his deputies within the States and in that capacity to perform certain powers and functions. The duties of public accountants are defined, provision is made for the collection of public moneys and payment of the same into such bank as the Treasurer may direct, to the credit of the Crown. No money may be drawn from the Commonwealth public account except in the manner provided for in the Act. Provision is made for the audit and inspection of accounts and for presentation of annual reports to Parliament. Separate accounts are to be kept of moneys raised by way of loans and separate accounts for trust funds.

AMENDING AUDIT ACT 1906.

This amending Act provides for the appointment of accounting officers instead of public accountants. The "Guarantee Fund" is defined as the Guarantee Fund established for guaranteeing the Commonwealth against loss arising from the fraud or want of fidelity of officers. The Treasurer may permit certain accounts to be paid before being certified. Other clauses relate to unclaimed militia pay, debiting expenditure charged to Treasurer's advance. period for auditing and inspecting accounts, power to dispense with detailed audit in certain special cases, and the Treasurer's quarterly statement of receipt and expenditure. Provision is made for establishing a number of trust accounts-such as the Commonwealth Ammunition Account, the Small Arms Ammunition Account, the

Unclaimed Militia Pay Account, the Naval Agreement Account, the Ocean Mail Account, and others, into which accounts money appropriated by law may be paid and kept until required for distribution and where such money remains without lapsing into the Consolidated Revenue at the end of each financial year.

Trade and commerce includes navigation and State railways.

98. The power of the Parliament to make laws with respect to trade and commerce extends to navigation 168, and shipping, and to railways the property of any State.

§ 168. "NAVIGATION AND SHIPPING."

LEGISLATION.

SEA CARRIAGE OF GOODS ACT 1904.

See Notes to Constitution, section 51 (1.), Inter-State and External Trade, p.

272.

SEAMEN'S COMPENSATION ACT 1909-1911.

See Notes to Constitution, section 51 (1.), Inter-State and External Trade, p. 275.

NAVIGATION ACT, No. 4 OF 1913.

Reserved 24th December 1912.

Royal assent proclaimed 24th October 1913.

This Act was passed by the Commonwealth Parliament in the exercise of power conferred partly by the Constitution, section 98, and partly under the power conferred on Colonial Parliaments generally by Imperial legislation in the Merchant Shipping Act 1894, sections 102, 264, 280, 444, 478.

Application of Act.

This Act is to be read and construed subject to the Constitution, and so as not to exceed the legislative power of the Commonwealth, to the intent that where any enactment thereof, would, but for this sub-section, have been construed as being in excess of that power, it shall nevertheless be a valid enactment to the extent to which it is not in excess of that power: s. 2 (2).

This Act does not apply to any Australian trade ship, limited coast trade ship, or river and bay ship, or her master or crew, unless the ship

(a) is engaged in trade or commerce with other countries or among the States; or

(b) is on the high seas, or in waters which are used by ships engaged in trade or commerce with other countries or among the States; or

(c) is in territorial waters of any territory which is part of the Commonwealth: s. 2 (1).

Exemptions.

This Act does not apply to ships belonging to the King's Navy. or the Navy of the Commonwealth or of any British possession, or to the navy of any foreign government: s. 3.

Coastal Trade.

A ship is deemed to be engaged in the coasting trade, if she takes on board passengers or cargo at any port in a State, or a territory which is part of the Commonwealth. to be carried to, and landed at, any other port in the same State or Territory or in any other State or other such Territory. A ship is not deemed to be engaged in the coasting trade by reason of the fact that she carries passengers who hold through tickets or cargo consigned on a through bill of lading to or from a port beyond Australia and Commonwealth Territories and which is not transhipped to or from any ship trading exclusively in Australian waters: s. 7.

Certificated Officers.

If a ship registered in Australia or engaged in the coasting trade goes to sea without a duly certificated master and officers. according to the scale set out in the Schedule I., or as prescribed. the master and owner of the ship shall be guilty of an offence: s. 14 (1).

Certificates of competency shall be granted in accordance with first the Act for each of the following grades of officers :-master: mate; second mate; engineers-first class, second class, first class coast engineer, second class coast engineer, third class coast engineer : s. 15 (1).

British Nationality and English Language.

No person shall engage or go to sea as an officer, in any ship registered in Australia or engaged in the coasting trade, who is not a British subject; and thoroughly conversart with the English language: s. 26.

Supplying Seamen.

No person, other than a superintendent, a seamen's inspector, or the owner, master, mate, or engineer of a ship shall engage or supply a seamen or apprentice to be entered on board the ship: s. 29 (1).

Apprentices.

All indentures of apprenticeship to the sea service made in Australia shall be in the prescribed form, and shall be executed by the parties thereto in the presence of a superintendent: s. 34.

Rating of Seamen.

A seaman shall not be entitled to the rating of A.B. (an ablebodied seaman) unless he has served at sea for at least three years before the mast or as an appentice and is eighteen years of age, but employment in limited coast-trade ships under thirty tons shall only count as sea service up to the period of two years of that employment but any seaman who has been lawfully rated as A. B., before the commencement of this Act continues to be entitled to be so rated: s. 39 (1).

A seaman shall not be entitled to the rating of O.S. (an ordinary seaman) unless he has served at sea for at least one year before the mast or as an apprentice and is seventeen years of age: s. 39 (2).

The Crew.

Every ship registered in Australia, and every other ship (British or foreign) engaged in the coasting trade, shall carry as crew the number and description of persons specified in the scales set out in Schedule II., or prescribed, or specified for the ship by the Minister, after advice from the Marine Council to be appointed under the Act but the Minister may exempt any ships from the operation of this section in regard to boys or apprentices: s. 43.

The Agreement.

The master of a ship, other than a limited coast-trade ship of less than fifty tons gross registered tonnage or a river and bay