contain as far as possible the personal and impersonal accounts.
Cash books will be forwarded to you with double money columns,
the outer one of which should be utilized as a bank column. All
moneys received should be shown, such as remittances from Central
Board, under head ' Imprests '; cash received for goods sold under
* Stock and Stores Account '; and ' Repayment of Loans Account '
when the time arrives for such repayment under 'Loans.' The
expenditure should be shown under the heads and subheads specified
on attached form, R 10, a separate ledger account being opened for
each head and subhead.
264 THE AFTERMATH OF WAR
2. Administration ^ A' Pergonal Emoluments, should include
salaries of the cominissioiicrs and secretary and such other officials
as may be sanctioned Ijy the Central Board.
3. Administration * B,^ Travelling Expenses. â€” Transport and subsis-
tence allowances other than salaries to all officials included under 2.
4. Administration ' C,' Other Charges, will embrace rent of office,
stationery, oflEice requisites, bank charges, contingencies, etc.
5. Under the head of Loans should be included cnsh advances to
applicants, which shall be debited to each individual as a personal
account, and which will be repaid in whole or part at some future
date. The total'of these personal advances will, of course, represent
the amount of loan advanced in cash.
6. Stocl and Stores Account 'A,' Cash Purchases. â€” It is hoped that
nearly all supplies obtained from military authorities, etc., will be
paid direct by the Central Board ; and it is not contemplated that
goods to any great amount will be purchased, or, at any rate, paid
for, by the district commissions. Il may, howevei', l)e necessary to
procure small articles at short notice to complete a loan in kind, and
all such purchases should be paid for immediately on receipt of
same, and debited to subhead 'A,'
7. Stock and Stores Account ' B,' Grazing and Herding, will l)e
debited with the salaries and other expenses of caretakers and
herds, etc., who may be employed by the commissions at any time.
8. Stock and Stores Account 'C',' Bailage and In-transit Dues should
include all sums paid by local commissions for transport of goods
received by them, also loading charges, etc.
9. Stock and Stm'es Account 'â– D,' Bejxtirs. â€” Repairs to vehicles,
harness, implements, etc., should form a charge on this subhead.
The above, so far as can be seen at present, will embrace all the
cash transactions with which you will be required to deal.
10. Sales Book. â€” This book, which is marked ' Day Book' on the
book to be sent you, should contain a full and complete record of
the stock and stores advanced on loan to each applicant, the prices
of same being fixed by the commission, and the total amount of each
allotment should be posted into the ledger as a personal account,
showing the full name and address of the applicant. The total of
the personal accounts posted from the sales l^ook should represent
the amount of loan advanced in kind, in the same way as the
advances which are posted from the cash book represent the total
APPENDIX A 265
amount advanced in cash. In most cases persons will receive loans
partly in cash and partly in goods, in which case the necessary
entries will be made in both cash and sales books and postings made
to the same personal account.
11. The Ledger should be balanced monthly with the cash and sales
12. A copy of the cash book and cash statement, form 10,
together with the various receipt returns (A 1) and expenditure
(B 5 and A 17) and bank certificates, should be forwarded as soon
as possible after the last day of each month to the Secretary of the
13. Receipt returns and expenditure vouchers should be numbered
according to the cash book entries, but all vouchers under each sub-
head should be attached to a schedule (No. W 23), on which each is
A separate schedule should be used for each subhead, and the
total of each schedule should agree with the amount shown on form
R 10 as charged against that particular subhead.
A certificate signed by the local manager of the bank should be
attached, and where the amount so stated does not agree with the
balance of the cash book, an adjustment balance should be furnished.
14. Payment of all accounts should be made by cheques, except
in the case of those districts where there is no branch of a l)ank.
15. Besides the above main books, it will be necessary to keep
subsidiary store books to record the transactions of stock and stores
as regards the quantities of each separate kind of article.
Such books will be the following -.
(Â«) Receipts and Issues Books. â€” In these books on the one side
should be inserted full particulars of each consignment of stock and
stores received by you, whether paid for or not, and your book
should be so ruled as to show 'Date of Receipt,' 'From whom
received,' 'Particulars of Consignment,' 'No. of Invoice,' and 'No.
of Stock and Ledger Folio.' On the other side should be shown
each issue made by order of the commission, whether by way of
loan or cash sale, of which it will be necessary to give the following
particulars : ' Date,' ' To whom issued,' ' Specification of Goods,'
* No. of Receipt signed by Applicant,' and ' No. of Stock and
A specimen sheet of this proposed book is annexed (X). The
266 THE AFTERMATH OF WAR
printing of these books would involve great delay, l)Ut a blank book
which can be ruled by hand in the manner required is transmitted.
(6) Ledger. â€” A separate account should be opened in the stock
ledger for each separate article included under the head of ' Stock
and Stores,' and to that particular head should be posted the
numbers shown as received or issued in the transactions embodied
in the receipts and issue book. A specimen page of this book is
annexed (Y), and foi- the present it will have to be ruled locally in
a further MS. book enclosed.
A monthly return should be compiled from these ledger entries
on form No. B 20, and forwarded, along wath the cash and other
statements and vouchers, to the Secretary of the Central Board.
It must be noted that the articles referred to in these store books
and statement will probably vary in different districts, and that, in
order to meet this, blank lines have been left in the statement for
such further articles as may require enumeration.
16. It should be clearly understood that the transactions of the
commissions should be kept entirely distinct from the ordinary
accounts kept by the magistrates, and that a separate account should
be opened at the local bank under the title ' Repatriation Account,'
cheques on which should be signed by both the accountant and the
president of the commission.
(Signed) H. J. McLaughlin, Major,
Secretary, Central Repatriation Board.
Terms for Land-Settlers.
Government owns land for settlement in almost every district in
the Orange River Colony, partly inherited from the late Govern-
ment and partly recently purchased.
The farms range from small holdings of irrigated land in the
vicinity of towns, suitable for market-gardening, up to large grazing
farms in the western districts.
In the mixed farming districts to the east of the railway-line the
farms are from 500 to 1,000 morgen ; price from 30s. to 50s. per
morgen (though a particularly well-situated farm in the conquered
territory may go up to 70s. per morgen).
In the western districts the farms are from 1,000 morgen
upwards ; price from 15s. to SOa. per morgen.
The following is a summary of the terms upon which farms will
be offered for settlement in the Orange River Colony :
1. Farms can be taken either on lease for five years, renewable
for another period of five or ten years, or on the thirty years'
2. If taken on lease, the rent will be equal to 5 per cent, of the
Government valuation of the farm, payable half-yearly.
3. If taken on the thirty years' purchase system, the farm will be
paid for by 60 half-yearly instalments, the total amount payable
annually being 5f per cent, of the purchase price. Of this amount
4 per cent, is interest on the outstanding balance of the debt, and
If per cent, goes to paying off the debt, which is thus extinguished
in thirty years. On a farm value Â£1,000, the total annual payment
will thus be Â£57 10s., payable in two half-yearly instalments.
4. Half-yearly instalments are payable in advance, but the first
268 THE AFTERMATH OF WAR
instalment will not fall due until the settler has been in occupation
of the farm for twelve months.
5. After five years' occupation, the settler can pay off the whole
amount outstanding and acquire the freehold.
6. If a settler dies before the completion of the purchase, his
rights and liabilities pass to his male heir or his widow, provided
they are capable of carrying on the farm. Failing this, the farm
may be transferred, provided the new holder is appro^'ed by
7. Government will make advances for permanent improvements,
the purchase of stock or implements, or any other approved purpose,
up to the amount invested by the settler, but not exceeding half
the value of the farm. These advances are repayable with 5 per
cent, interest by tAventy half-yearly instalments.
8. Land must be occupied personally.
9. Government reserves to itself the perpetual property in gold,
silver, and precious stones.
10. Farms will be allotted by ballot among approved applicants,
preference being given to men who have served in the war.
A capital of at least Â£1 per morgen is required to start farming
in this colony, and for the present farms will only be allotted to
those who have sufficient capital to make a start.
APPENDIX C (I.)
(Original G.O. No. 26.)
O.B.C. Land Board (Eepatriation).
April 8th, 1903.
Circular closing down Repatriation Departjnient and
instituting government relief department.
I have the honour to inform you, by direction of H.E. the
Lieutenant-Governor, that it has been decided that the Repatriation
Department as such shall cease from April 30.
The local Repatriation Commissions will continue their work in
connection with ex-burgher claims (Fund A), though probably
reduced in each case to two, or at the most three, members ; but
they will cease as from that date to deal with any other questions
concerning repatriation. Their present chairman, or such other
person as His Excellency may appoint in that capacity, will still
deal with the question of food-supplies, and it is the intention of
H.E. the Lieutenant-Governor to start a new department which will
take over and deal with it. Each chairman will be authorized to
continue his staff until such time as the present stock and stores
now on hand shall have been materially reduced, and it is not pro-
posed to issue any more of these, with the exception of rations and
seed, beyond those already on order.
The system of accounts will be, so far as can be seen, the same as
at present ; but as the stock and stores now on hand are gradually
270 THE AFTERMATH OF WAR
reduced without being replaced, its scope will be very much cur-
tailed, and as this reduction proceeds it will no doubt be possible to
reduce the existing establishments.
His Excellency proposes that a number of waggons and teams, not
exceeding 5 (five) per district, should be retained for cases of emer-
gency, and that all the rest of the waggons and transport animals
should be disposed of to farmers in their several districts.
As the work of repatriation proper is now practically concluded.
His Excellency is of opinion that all that is left to be done is to
render assistance to such persons as may be actually in need of it to
enable them to tide over the period of scarcity occasioned by the
late drought, and the work of the new department should be con-
fined as far as possible to this object. Relief will, of course, be
granted on the same lines as heretofore â€” viz., on acknowledgment
of indebtedness, with a promise to repay in the event of being called
upon to do so. In the case of persons who are unlikely to be able
ever to redeem this promise, endeavour should be made to induce
them to take work in one or other of the Government relief camps,
and where possible wheeled transport should be provided for this
I have, etc.,
(Signed) H. J. McLaughlin, Lieut. -Colonel,
Secretary O.R.C. Land Board (Repatriation).
APPENDIX C (II.)
(Original G.O. No. 30.)
O.B.C. Land Board (Repatriation).
Ajyril 26th, 1903.
With reference to Circular G-.O. 26, I am instructed to
inform you that the Repatriation Department will be known from
1st May next onwards as 'Government Relief Department,' O.R.C.
Telegrams ' Assistance,' Bloemfontein.
The circular referred to above may be to a large extent modified
at your discretion, so as to meet the requirements of your district.
APPENDIX C (II.) 271
While it is desirable that the ration list should be curtailed as
much as possible, and that the principle of self-help should be severely
inculcated, the authorities are not ignorant of the recent failure of
crops and of the considerable amount of distress which still exists in
Every endeavour should be made to induce the able-bodied to
labour, and a list of the relief camps and public works to which they
may be sent will shortly be forwarded to you.
The issue of rations in deserving cases must, however, be left to
your discretion, and it is not expedient that anyone should be
allowed to suffer.
It is not intended that the new Relief Department shall purchase
largely, but seed wheat, oats, and barley will be supplied for the
present sowing, and 1,500 bags of seed mealies have been ordered
and are due to arrive about the end of June. I hope to issue some
30,000 Merino ewes during next month.
I have, etc.,
(Signed) G. B. Beak,
Asst. Sec. O.R.C. Land Board (Repatriation).
(Original G.O. No. 52.)
Extension of Relief.
Government Relief Department, O.R.C,
Alujust SOlk, 1903.
1. In view of the prolonged drought and the consequent almost
complete failure of the wheat crop, the Government has decided
that the present system of relief will have to be extended in both
time and scope.
2. While it is inexpedient that all the able-bodied should be
rationed, it is equally inadvisable that all those who have land
to cultivate should be compelled to go to the relief works. Those
whose crops have failed, but who will be able to plough and sow
again, should be rationed until the next crops are reaped. A gi'eat
amount of discrimination will have to be used in dealing M'ith the
present exceptional situation, and each individual necessitous case
should be carefully inquired into and decided on its merits. It is
impossible at headquarters to be fully acquainted with local con-
ditions, and it is consequently difficult to lay down hard-and-fast
rules. The question of relief, or relief Avork, within the limits of
the general principle enunciated above, is therefore left to a large
extent in the hands of the district administrators, who are expected
to exercise a wise discretion. In some cases it may be desirable to
leave one or two members of a large family upon the farm, while
the remainder are sent to the relief works.
3. As is done at the present time, groceries and other medical
comforts may be issued, either in addition to or in substitution for the
ordinary ration, on medical certificate, which need not necessarily be
confined to cases of actual sickness.
APPENDIX D 273
4. A supply of seed mealies and seed potatoes will be issued to
those unable to pay for them, but the usual receipt on the R.B. 10
form will be taken as heretofore from each recipient. No charge
will be made for ploughing, but those for whom land is ploughed
will be called upon to supply the necessary labour in connection
therewith. The animals will in all cases be under the supervision
of conductors employed by the department. Great care should be
taken to see that seed is not used for food. An order for a con-
siderable quantity of vegetable seeds has been given, and these
seeds should reach the districts by about the middle of November.
5. Help in ploughing and seed may be extended to all ex-
burghers who need it, and land-settlers (when recommended by the
Secretary of the Land Settlement Department) may be assisted
with draught animals on equal terms with the ex-burgher.
6. In several districts a considerable amount of distress exists
among the native population. It is not expedient that natives
should have to pay the practically prohibitive prices frequently
charged them by local traders. Natives who have the wherewithal
should be allowed to make cash purchases at the depots of this
department. Natives employed on farms may be rationed if pay-
ment is guaranteed by their employei's. In necessitous cases a free
grant may be given.
7. The only alteration which Paragraphs 4 and 5 will necessitate
in the present system of accounts is that no personal accounts need
be kept for issues to destitute burghers and destitute natives.
R.B. 10 forms, filled in for such issues, and signed by the recipient,
should be distinctly marked either ' Destitute Burghers ' or ' Native
Repatriation,' as the case may be, and the value of these should be
inserted in the free grant column of the monthly return R.B. 10 A.
Administrators will sign each of these vouchers as a guarantee
that the issues have been made only in cases of bond-fide distress,
and that the value of each issue is as stated.
(Signed) G. B. Beak,
Government Relief Department, O.R.C.
Acknowledgments of Indebtedness.
govebnment relief department, o.r.c.,
November I9th, 1903.
With reference to Paragraph 7 of G.O. 52, it is now considered
possible to make a beginning in striking oflf" charge those items of
rations and small quantities of seeds issued for which the money
is unlikely to be recovered.
In view of the fact that nearly all claims have now been assessed
administrators should have little diflBculty in estimating which
people will be in a position to pay, at all events, a portion of the
amount due, and which will be unable to do so. They will naturally,
however, take into consideration in the case of each individual any
sources, other than those of compensation, whence funds may be
received by him.
At the end of each month a return, accompanied by the particulars
required on the attached sheet, together with any additional in-
formation which may be of assistance in arriving at a true estimate
of the financial position of the persons concerned, should be rendered
to this office of those about whose inability to pay administrators
have no doubt. Such returns will then be submitted to the
Executive Council for approval before any definite action is taken
This course of action will, it is hoped, lighten considerably the
work of accounting in each district.
(Signed) G. B. Beak,
Government Relief Department.
Administrator of Relief,
APPENDIX E 275
Place of residence.
Married or single.
Diseased or able-bodied.
Children, if any, and ages, whether married or single, and if living
with their parents.
Amount owing to the department.
Amount recommended for compensation, and from what fund.
Present financial position.
Financial prospects, if any, other than compensation.
Return showing Number of Staff employed.
List of Staff paid under the Head Administration 'A.'
Members of the Central
Members of the District
Chairmen of the Local
Secretary of the Central
Chief Accountant . .
Secretary's Staff ...
4 at .Â£6 per week for 1 1 months.
23 districts, with 4 to 6 members
forming each Board, paid at the
rate of Â£1 per diem at the com-
mencement and latterly Â£1 per
18 out of the 23 were Resident
Magistrates of the districts, and
drew pay at the rate of Â£1 per
diem. From November, 1903, Ad-
ministrators of Relief at a salary
of Â£400 to Â£500 were appointed
in their place.
(Director of the Government Relief
Department). Â£1,000 per annum,
plus Â£7 per month forage allow-
Â£600 per annum.
Â£800 per annum.
Â£600 per annum.
6 at salaries ranging from Â£300 to
Â£200 per annum.
6 at salaries ranging from Â£375 to
Â£200 per annum.
4 inspectors â€” 1 at Â£500 and 3 at
Â£400 ; and 2 examiners of accounts
â€” 1 at Â£300 per annum and 1 at
Â£365 per annum.
District Commission's Office
Secretary and accountant, Â£1 per
diem; issuer, Â£10 to Â£20 per month;
stock and transport overseer, Â£10 to
.Â£20 per month ; 1 native messenger;
registrar of claims up to November,
Clerk to Storeman
Transport Inspector, one at
Transport Inspector, one at
Veterinary Surgeon, one at
Veterinary Surgeon, two at
Agent at Cape Town
Head Office Staff.
. . . Â£25 to Â£30 per month.
. .. Â£17 10s. per month.
Â£22 10s. per month.
Â£500 per annum.
Â£1 per diem.
Â£600 per annum.
Â£450 per annum for 15 months.
Â£40 per month.
The above were all reduced as circumstances permitted.
Statement of Expenditure, Orange River Colony Repatriation
Department, up to 30th June, 1905.
To Imprests from Colonial Treasurer,
Transvaal (including stock and
stores taken over
Repatriation Department) ... 2,106,939
To interest on loans
Â£ s. d.
1,254,287 8 1
Less loans repaid
259,171 19 1
British refugee aid
B. Other Charges.
/. â€” A dministration .
Â£ s. d.
Claims Board ...
3,247 5 9
(a) Personal emol-
123,661 18 10
(&) Travelling ex-
(c) Other charges
9,930 7 8
British refugee aidâ€”
(a) Personal emol-
(b) Other charges
135 10 4
APPENDIX G 279
//. Transport and
Grazing and herd-
assistance to in-
British refugee aid
Stores and trading
Balance in hand ...
Â£1,943,411 4 6
1. The department was nominally closed down in June, 1904, but the audit of
repatriation accounts and the work of repatriation recoveries has since been carried
on by a staff acting under the direction of the Treasury.
2. Since the compilation of the above accounts, a sum of Â£479,125 has been placed
to the credit of subhead A, being the proportion of the Orange River Colony's share,
amounting to Â£1,378,519 in the Imperial free grant of Â£3,000,000, appropriated to the
reduction of debts owing by burghers to the Repatriation Department. The application