‘WAR DIARY. ARMY HEADQUARTERS, INDIA. […] I.E.F. “D”. Volume 41. PART II. (From 16th to 31st December 1917).’ [‎82r] (168/508)

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(2) Officers who would have been employed, but for the war, at the
Baghdad Besidency and at other consulates or political agencies
in Turkey which were under the Government of India.
(3) Superior officeis lent from the Indian Political Department and
other Imperial services in India.
(4) Officers deputed to. the Basrah Administration from the various
subordinate services, and for the ministerial and menial establish
ments in India.
4 . As regards officers belonging to class (1), full credit is given to the
mperial Government, in respect of the ordinary pay and allowances of ail
ailitary officers available for staff and regimental employment, in the calcula-
ions regarding (a), the contribution from Indian revenues to the cost of the
xpeditionary torces, and (b), the extraordinary expenditure in India debitable
o the Imperial Government, which are discussed in sections I and III of the
nemoranda appended to the Government of India’s Financial Despatch No. 322,
lated the 29th October 1915, on the subject of India’s contribution to the cost
>f the Indian Expeditionary Forces. No further credit will accordingly be
fforded to.the Imperial Government on account of the ordinary pay andailow r -
^nces of military officers of this class, who are employed in the administration
»f the occupied territory. No credit, again, will be given in respect of any
fficers falling under class (4), as these subordinate officers are generally replaced
n their Indian appointments.
In the case of officers falling under class (2), so long as the various appoint-
nents referred to remain in abeyance in consequence of the war, and the officers
vho would otherwise have held them are employed in connection with the
3asrah Administration, the pay and allowances which they wmuld have received
rom Indian revenues, if holding political or consular appointments in
Turkey, will be credited to the Imperial Government by debit to Indian
•evenues. . As regards officers falling under class (3), credit wdll be afforded to
he Imperial Government for any savings which are accruing to Indian revenues
n consequence of the employment of the officers in Mesopotamia. This
3redit will consist generally of (a) the pay of the officer, if deputed from
the Indian Political Department or from any other service in which
the pay is regulated by a time-scale, or (6) in the case of graded services, the
salary of an officer of the lowest grade of the service to which the deputed officer
belongs, since in such cases it will be usual to make sub. pro-tem. promotions
in place of the absentee ; and consequently the saving to Indian revenues will
be represented not by the actual salary of the absentee but by the salary of
the appointment left vacant in the lowest grade.
A list of. appointments connected wdth the Basrah Administration, in
respect of which a contribution is being paid at present from Indian revenues,
is given in Statement I appended.
5. As stated in our telegram No. 225-C. W. 0., dated the 19th March 1916,
the receipts and disbursements of the Basrah Administration are not included
in our accounts of recoverable war expenditure, but are recorded separately as
far as possible. There are, however, certain classes of transactions which relate
partly to the expeditionary force in Mesopotamia, and partly to the administra
tion of the occupied territory, and in respect of which it is difficult to make any
accurate allocation between these two services. The transactions fallino* under
this category, w hich have so far come to our notice, are as follows :— &
(1) Expenditure of officers employed on political duties, i.e., Sir Percy
Cox and other political officers.
(2) Beceipts and charges of the Postal and Telegraph Department.
(3) Expenditure on.the dredging and survey operations, in connection
with, which Sir George Buchanan has been deputed to Mesopo
tamia.
6. We are treating the whole of the expenditure falling under the
first of these three classes as relating to the expeditionary force" Sir Percy
Cox’s deputation to Mesopotamia w^as necessitated by the despatch of
Force “ D ” (see our Foreign and Political Department telegram of the 21st
October 1914) and. he is now the Chief Political Officer with the Force. A
number of other political officers have been appointed at various places in the
theatre of operations of Force c ‘ D,” with reference to the orders contained in
your telegram of the 20th February 1915, but such appointments have been