The Sun.
London, England, 1860-09-07 00:00:00

MISCELLANEOUS.

We have sustained a great loss by the death of our secre
tary, Mr. Keogh, which occurred on the Ist of April last
In announcing that event to your Lordships we dwelt at
some length upon those estimable qualities which endeared
him to all will knew him, and those talents and acquire-
ments which rendered him so useful to the public service.
In reply to this, Mr. Hamilton wrote :—" The value of
Mr. Keogh's services was not unknown to this department ;
and my Lorde cordially join in the testimony borne by you
to the eminent merits of that gentleman, whose energies
and ability have been so unremittingly devoted to the public
during a long and honourable course of service."
The office of Chief Secretary held by Mr. Keogh has not
been filled.
When the consolidation of the Department of Stamps
and Taxes with the Excise took place it was supposed that a
Chief Secretary could undertake the general management
of the business of all those three branches of revenue ; and
Mr. Freeling at first for a short time, and Mr. Keogh af-
terwards held the office, upon the supposition that after a
while this view could be carried into effect. Practically,
however, it has been found impossible to carry out the con-
solidation to its full extent in such an office as that of Se-
cretary, and Mr. Keogh's time was entirely devoted to
that portion of the business with which he was familiar
from his previous training,—namely, that of stamps and
taxes, and chiefly the former.
We therefore thought it muck better to abolish the place
of Chief Secretary, and to substitute two joint secretaries,
one for Excise and one for Stamps and Taxes, and by giving
to each of them an assistant we felt convinced that we
should fully and satisfactorily provide for the requirements
of this great department.
Your Lordships were pleased to agree to our recommen-
dation, and to appoint the former assistant-secretaries, Mr.
Dobson and Mr. Sargent, joint secretaries, and Mr, Corbett
and Mr. Charles Hay, assistant-secretaries.
The vacancy in the office of Accountant and Controller-
General, occasioned by the death of Mr. Lyne, has been
provided for by a somewhat similar arrangement, three chief
accountants having been substituted for the one officer for-
merly charged with the superintendence of the accounts of
Stamps, Taxes, and Excise.
Consolidation of offices is accompanied with an apparent
economy and simplicity which render it very attractive, but
it may so easily be carried beyond the point of safety and
efficiency that every experiment of this nature should be
carefully watched by those who may be called upon to re-
peat it. Without going the length of saying that the union
of offices which now constitute the Inland Revenue De-
partment was a measure of doubtful expediency, we cannot
but think that it was at least one in which the principle of
consolidation has been carried to the utmost limit consistent
with safety. What is wanted in subordinate officers in a
public department is intimate and accurate knowledge of
the subjects on which they are engaged, and it is obvious
that the best security for obtaining this is to confine the
attention of such officers to a class of subjects limited in
number, and homogeneous in description ; and that the
more the principle of consolidation is adopted in the ease of
the chiefs of departments the less is is practicable with re-
gard to subordinates ; for the chiefs, not being able to mas-
ter the details of the numerous matters which then come
before them, are obliged to rely entirely upon the know-
ledge possessed by their subordinates, and if that is not
both extensive and accurate much mischief may ensue.
Experience rather points to division of labour as the true
principle on which public departments should be arranged.
The change which we made in the last year in the system
of instructing a certain number of our Excise officers in
chemistry appears likely to, be very satisfactory in its re-
sults.

Your lordships are well aware of the great advantage de-
rived for many years past from our having secured to our-
selves the means of detecting adulterations in articles sub-
ject to the duties of Customs and Excise by officers so care-
fully imbued with the necessary scientific knowledge that
we could safely rely upon their conclusions. Up to last
year these officers received their instructions at the Univer-
sity College, at an annual cost of about £BOO. Now, how-
ever, that our chemical department at this office is so e
clout, and that the laboratory is so spacious and complete,
we consider that the training of our chemical students can
be more effectually and more economically conducted under
the superintendence of Mr. Phillips. We have entire confi-
dence in his ability for this undertaking ; but, in order that
we may have the most satisfactory evidence of the acquire-
ments of his pupils on the completion of their course, we
have made it a rule that they shill then be examined by
some eminent chemist unconnected with this department.
Nine officers were accordingly selected in the early part of
the year IS'9 to attend in the laboratory, and when the
time arrived for their examination we were so fortunate as
to induce Dr. Hofman to undertake the task.
It is impossible to speak too highly of the pains which
that distinguished professor bestowed upon the investiga-
tion of the knowledge and abilities of each of the students ;
and it was very gratifying to us that, after classifying
them in order of merit, and pointing Out that some of
them had displayed a degree of proficiency which had
surprised him, he was able to speak in the most favourable
terms of the system of instruction which they had un-
dergone.

We have the honour to be,
Your lordships' most obedient humble servants,
CHARLES PRESSLY,
C. J. HERRIES,
ALFRED MONTGOMERY,
HENRY ROBERTS,
ALEXANDER DUFF GORDON,
JAMES DIS RAELI.

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