Parliament and the Taxpayer. By G. H. Davenport. (Skeff. .;ngtone.
60. net.)—Mr. Davenport, who has worked in the Financial Branch of the War Office and has served the Select Committee on National Expenditure, sketches the history of Parliamentary control over finance, and describes the existing procedure, under which, as he shows in detail, Parliament exer- cises no control whatever. It is not only that the prooedure of the House of Commons is hopelessly unbusineeslike, and that the party system requires every supporter of the Government to vote against the reduction of a single item in the Estimates ; Mr. Davenport points out also that the Estimates are framed in such a way that it is impossible to discover from them the cost of any particular Department or undertaking. He suggests reform of the Estiuuttee, and, of course, a reform of procedure. But he is under no illusions. " Nothing will be achieved until the House of Commons acquires a financial conscience." The politician's view is characteristically expressed by Mr. Herbert Samuel in the Preface. Mr. Samuel admits the author's indict- ment, and says, very truly, that the "weakness of the House of Commons in the control of finance really arises front the excess of its strength." Yet Mr. Samuel cannot agree with the proposal to abolish certain superfluous stages of Money Bills, lest the private Member's "regular opportunities for criticism" should be denied him. Perish economy, ao that the Members may still go on talking I But an intelligent Assembly might, we think, keep an eye on expenditure and yet find time for debate.
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