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Covers receipts and expenditures of appropriations and other funds.
More than 2,500 merchant ships and auxiliaries were sunk during the war, by far the greatest majority by U boats. This volume contains the names of all who died serving in the merchant marine and in auxiliaries, armed merchant cruisers, hospital ships etc with the date of death. In each case the name of the ship is given and the individual's function on board, such as master, mate, stewardess, greaser, trimmer, fireman, lascar etc.
This list is set out in two sections: The Royal Navy with the Navies of the Empire and the Royal Marines; and The Royal Naval Air Service, Royal Flying Corps and Royal Air Force. As with the other volumes in the series date and place of death are given with place of burial or commemoration. This volume breaks new ground by recording the deaths and burial sites of other ranks, and extending the date of research to 1921. The title is not exactly right since it makes no mention of Warrant Officers who are included in the lists.