GREAT BRITAIN AND IRELAND. 



285 



for the Uganda railroad, 1,093,216 under the 

 military works act, and 820,000 for expropria- 

 tion of the Royal Niger Company; total, 4,847,- 

 21G. The. balance in the treasury on April 1, 1899, 

 was 8,919,173, and the gross receipts tor the year 

 were 154,012,351; while the gross issues out of 

 the exchequer were 159,414,477, leaving on April 

 1, 1900, a balance of 3,517,047. Of the expendi- 

 ture on the national debt 15,242,192 were for 

 interest of the funded debt, 7,290,491 for ter- 

 minable annuities, 272,577 for interest of un- 

 funded debt, 174,864 for management of debt, 

 and 19,876 for the new sinking-fund. The 

 original estimate of expenditure on the army for 

 1900 was only 20,617,200. Supplementary esti- 

 mates w r ere presented on Oct. 17, 1899, for 10,- 

 000,000; on Feb. 8, 1900, for 13,000,000; on June 

 22, 1900, for 11,500,000; and on Dec. 3, 1900, for 

 16,000,000. For 1900 the budget estimate for 

 the army was 61,499,400. The estimate for the 

 navy in 1900 was 26,594,500, and in 1901 it was 

 27,522,600. The army estimate of 1901 for effect- 

 ive services was 14,908,800 for regimental pay 

 and the general staff, against 5,654,450 in the 

 estimate of 1900; 69,100 for chaplains, against 

 62,350; 32,100 for military prisons, against 

 31,200; 190,000 for the regular army reserve, 

 against 761,000; 555,000 for medical estab- 

 lishments, against 305,800; 2,288,000 for the 

 militia, against 571,000; 144,000 for the yeo- 

 manry, against 75,000; 1,230,000 for volun- 

 teers, against 624,200; 10,000,000 for trans- 

 port and remounts, against 790,000; 13,100,000 

 for provisions and forage, against 3,425,500; 

 4,680,000 for clothing, against 2,531,000; 2,- 

 670,700 for works and buildings, against 1,211,- 

 900; 8,000,000 for stores, against 2,531,000; 

 113,800 for military education, against 111,- 

 100; 66.900 for miscellaneous services, against 

 60,200; and 275,000 for the War Office, against 

 251,500; total effective services, 58,323,400, 

 against 17,553,000 in the normal budget framed 

 before the Boer war; pensions and other non- 

 effective services, 3,176,000, against 3,064,200. 

 The civil service estimates for 1901 amount to 

 22,838,808, comprising 2,347,341 for salaries, 

 1,951,427 for public works and buildings, 3,- 

 817,764 for law and justice, 12,563,455 for edu- 

 cation, science, and art, 1,513,875 for diplomatic, 

 consular, and colonial services, and 588,051 for 

 non-effective and charitable services. The rate of 

 income tax in 1900 was Sd. per pound sterling, 

 yielding 18,750,000, against 18,000,000 in 1899, 

 when the gross amount of the annual value of 

 property and profits assessed to income tax was 

 758,571,709, compared with 465,594,366 in 

 1871. The amount in 1899 was 653,686,806 in 

 England, 71,753,602 in Scotland, and 33,131,- 

 301 in Ireland. The annual value of .railroads as- 

 sessed to income tax in the United Kingdom in 

 1899 was 40,033,665; of mines and quarries, 

 10,367,705; of gas-works, 5,636,205; of water- 

 works, 4,537,135; of canals, 3,505,682; of iron- 

 works, etc., 114,091,214. In pursuance of a 

 series of acts of Parliament additional beer and 

 spirit duties, excise licenses, and a share of the 

 probate and estate duties are collected by imperial 

 officials for local authorities. The amount thus 

 collected in 1900 was 10,000,381, and the pay- 

 ments made to local taxation accounts were 9,- 

 964,661. Of the total revenue collected in 1900, 

 amounting to 128,633,000, including local taxa- 

 tion revenue, 103,755,500 were collected in Eng- 

 land, 13,633,000 in Scotland, 8,664,500 in Ire- 

 land, and 2,580,000 from imperial sources. Of 

 the total expenditure, 143,687,000 in amount, 

 97,519,000 were expended for imperial purposes, 



and 34,215,000 on English, 4.973.000 on Scot- 

 tish, and (5,980,000 on" Irish servj. 



The exchequer revenue, aside; iron \-<\ :<{, Is from 

 new taxation, increased 10,000,000 over the ox- 

 chequer revenue for 1896, which was ,1)102,000,000. 

 The expenditure has increased in tin fi\<- ,,- 

 28,000,000, the naval estimates growin- from 

 18,701,000 to 30,876,000, the army estimates 

 from 18,000,000 to 30,000,000, the civil service; 

 estimates from 19,297,000 to 23,630,000. 



The expenditure for 1902 was estimated at 

 187,602,000, of which 27,800,000 are for debt 

 and other consolidated fund charges, and 159,- 

 802,000 for supply services. The estimated re- 

 ceipts on the basis of existing taxation are 132,- 

 255,000. The estimated yield of customs is 23,- 

 600,000; of excise, 33,100,000; of death duties, 

 14,000,000; of stamps, 8,000,000; of the land 

 tax and house duty, 2,500,000; of the income 

 tax, 30,000,000; of the post-office, 14,300,000; 

 of telegraphs, 3,450,000; of Crown lands, 475,- 

 000; of the Suez Canal shares, etc., 830,000; 

 from miscellaneous sources, 2,000,000. The new 

 taxes authorized by Parliament were an increase 

 in the income tax of 2d., estimated to yield 3,- 

 800,000; a sugar duty of M. a pound, which was 

 expected to give 5,100,000; and an export duty 

 of Is. a ton on coal, of which the estimated yield 

 was 2,100,000, making 11,000,000 of revenue 

 from new taxation, which reduces the estimated 

 deficit of 55,347,000 to 44,347,000, and it is 

 further reduced by the suspension of the sinking- 

 fund of 4,640,000 to 39,707,000, but interest on 

 the fresh debt already issued amounts to 1,125,- 

 000, making the final deficit to be covered by new 

 debt 40,832,000. The income tax with the addi- 

 tional 2d. is 14rf. in the pound. The taxes on 

 beer, spirits, tobacco, tea, and the few other arti- 

 cles of general consumption that are taxed had 

 already been augmented to the limit. The revenue 

 showed no evidence of expansion. There was a 

 falling off of death duties and stamps; the con- 

 sumption of beer was diminished ; the customs re- 

 ceipts were unsatisfactory. Wine was taxed so 

 high that the revenue fell. Tea, a product of In- 

 dia and Ceylon, where the growers were suffer- 

 ing from the effects of overproduction, was al- 

 ready taxed up to 75 per cent, of its value. The 

 tobacco duty, which had been changed twice in 

 three years, could not be again increased without 

 disturbing the trade. The whole of the additional 

 burden could not be thrust on the small class that 

 pays the income tax and the death duties. Petty 

 taxes on dogs, horses, theater and railroad tickets, 

 auction sales, etc., were rejected by Sir Michael 

 Hicks-Beach as likely to cause disturbance and 

 vexation without yielding much revenue. He 

 selected sugar as an article of universal consump- 

 tion, taxed in the United States and in every Con- 

 tinental country, and pronounced by all econo- 

 mists an article suitable for taxation. The con- 

 sumption of sugar in the United Kingdom is 90 

 pounds a head, but the household consumption 

 is estimated to be not over 56 pounds. The tax 

 is imposed on raw and refined sugar, on molasses 

 and glucose, and is so graduated as to amount to 

 2<Z. a pound on refined sugar, both domestic and 

 imported. Saccharin, which is used as a substi- 

 tute for sugar in manufactures, is taxed at a 

 high rate, almost prohibitive. The coal duty 

 reversed the policy of Great Britain and of most 

 advanced countries, an export duty being an 

 anomaly in modern taxation. The export duty 

 on coal was taken off in Great Britain when the 

 corn duties were abolished, but coal in England is 

 a natural monopoly and belongs in a separate 

 class. The coal exports amount to 12 per cent. 



