226 (or the Plague Commissioner) so as to reach their destination not later than the 5th of the first month of each quarter. The estimate submitted by the Surgeon-General includes provision for all Medical officers, nurses, &c., who have been sent out by the Secretary of State and are temporarily attached to hospitals, &c., in Madras prior to their being posted to duties in connection with plague work. Estimates are also framed in the Secretariat Departments in which additional establishments in connection with plague corre- spondence are entertained. (P.C., No. 910, dated 14th December 1898; G.Os., No. 154, Financial, dated 27th January 1899; No. 864, Financial, dated 31st July 1899.) 6. In order to enable Government to obtain an approxi- mately correct revised estimate of plague expenditure for inclusion in the preliminary edition of the Civil budget estimate which is forwarded to the Government of India, the estimate for the third quarter shall be submitted so as to reach its destination on the 5th November instead of the 5th October and shall show (1) actual expenditure up to the 31st -October, (2) estimate for November and December, (3) estimate for the last quarter of the official year, and (4) total estimate for the year. This estimate shall be accompanied by an estimate for the ensuing official year based on the con- ditions existing at the time of framing the estimate. This latter estimate need not provide for each quarter of the year separately. (G.O., No. 906, Financial, dated 17th August 1899.) 7. The estimates shall cover all plague charges-direct and indirect-under Provincial, Local, Municipal, Canton- ment and Port and Marine Funds. Provision shall be made therein for requirements based on conditions existing at the time of framing the estimates. (G.Os., No. 899, Financial, dated 19th October 1898; No. 1054, Financial, dated 14th November 1898.) 8. If Collectors and other officers find that their estimates as passed by Government are inadequate, it is their duty to apply for extra grants at once. It should be clearly under- stood by all officers that expenditure can be incurred only against the quarterly allotments passed by Government, and that although it is not the intention that plague operations should cease, because it is found that the allotment is being exceeded in any quarter, the officer concerned will be held responsible for exercising proper supervision over the expendi- ture and applying at the earliest possible moment it becomes