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lowances vary from 5s. to 1-1/2 d. a day, the latter being paid to natives. The usual rate is about 1s. for a private, and 2s. 6d. for a sergeant. The in-pensioners, of whom 540 are at Chelsea and 150 at the sister hospital of Kilmainham in Ireland, receive sums varying from one shilling to a penny a day for tobacco money, and are "victualled, lodged, and clothed" in addition. They have rations of cocoa and bread-and-butter for breakfast; tea and bread-and-butter in the evening; mutton for dinner five days in the week, beef one day, and beef or bacon the remaining one. The allowance of meat is thirteen ounces, and the bread one pound, per diem. Besides this they have potatoes and pudding. They are clothed in dark blue in the winter, the coats being replaced by scarlet ones in the summer. Peaked caps are worn usually, and cocked hats with full dress. H. Herkomer's picture "The Last Muster" is too well known to need more than a passing comment. The scene it represents is enacted every Sunday in the Hospital at Chelsea. Twenty thousand men have ended their days peacefully in the semi-military life which in their long service has become second nature to them, and 500,000 have passed through the list of out-pensioners. The establishment is now kept up by annual Parliamentary grants, of which the first vote, for L550, was passed in 1703. Up to 1873 sums varying from L50,000 to L100,000 were voted annually, but these were embodied with the army votes. Since that year the Hospital grants have been recorded separately. They amount to three and three-quarter millions, but part of this is repaid by the Indian Government in consideration of the men who have served in the Indian Army. In 1833 the levies from the poundage of the army ceased. The annual expenditure of the Hospital now equals L1,800,000, and 98 per cent. of this goes to the out-pensioners. In 1894 the question was raised as to whether the money now supplied to the in-pensioners could not be better used in increasing the amount of the out-pensions. A committee was appointed to "inquire into the origin and circumstances attending the formation of Chelsea and Kilmainham, and whether their revenues could not be more advantageously used for the benefit of the army." Numbers of the old soldiers themselves, as well as the Governor and all the Hospital officials, were examined. One or two of the old men seemed to imagine that they would prefer a few pence a day to spend as t
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