RUSSIA. 



635 



The actual expenditure in 1898 amounted to 

 1,358,270,000 rubles for all ordinary purposes. The 

 debt service took 273,514,000 rubles, of which 

 107,522,000 rubles were for railroad debts. The 

 expenses of the higher institutions of the state 

 were 2,840,000 rubles; of the Holy Synod, 20,- 

 430,000 rubles; of the imperial house, 12,740,000 

 rubles; of the Ministry of Foreign Afl'airs, 5,018,000 

 rubles. The expenditures of the Ministry of War 

 were 303,277,000 rubles, out of which 19,580,000 

 rubles went for rearmament and food stores and 

 4,819,000 rubles for the Transcaspian Railroad. 

 The navy cost 67,289,000 rubles for maintenance. 

 The expenses of the Ministry of Finance were 

 214,332,000 rubles, including 1,325,000 rubles for 

 loans to railroad companies, etc. The expenditures 

 of the Ministry of Domains and Agriculture were 

 35,615,000 rubles; of the Ministry of the Interior, 

 80,176,000 rubles; of the Ministry of Public In- 

 struction, 26,921,000 rubles. The Ministry of Ways 

 and Communications expended 264,995,000 rubles, 

 out of which 187,992,000 rubles were for the ex- 

 ploitation of state railroads and 41,137,000 rubles 

 for a new feeding line and improvements. The 

 expenses of the Ministry of Justice were 42,335,000 

 rubles. The cost of state control was 7,086,000 

 rubles, of which 3,480,000 rubles were for railroads. 

 The expense of the imperial studs was 1,699,000 

 rubles. The ordinary expenditures have increased 

 308,812,000 rubles since 1888, owing to the gradual 

 purchase of railroads, the additional expenses being 

 for railroad debts, guarantees to shareholders, im- 

 provements, and the cost of exploitation and 

 control. This increase has been balanced by 

 additional revenue from railroads. The cost of 

 building new lines forms part of the extraordinary 

 budget. The extraordinary receipts in 1898 

 amounted to 87,818,000 rubles, of which 77,655,000 

 rubles were from state loans, 5,101,000 rubles from 

 perpetual deposits at the Bank of Russia, 3,476,000 

 rubles from payment of debts by railroads, 1,540,000 

 rubles from sales of state property, and 46,000 

 rubles from other sources. The extraordinary ex- 

 penditures were 114,283,000 rubles for building 

 new railroads and increase of rolling stock, 138,- 

 509,000 rubles for payment of state debt in the 

 conversion operation, 190,000 rubles for operations 

 for purchase of railroads, 24,800,000 rubles for 

 payment of railroad bonds, and 136,153,000 rubles 

 to the state bank, the nobles' bank, and other 

 outlay. The revised accounts make the total 

 ordinary revenue for 1898 1,584,774,000 rubles and 

 the ordinary expenditure 1,361,575,000, leaving a 

 surplus of 223,199,000 rubles, but the deficit of 

 325,816,000 in the extraordinary budget left a 

 minus balance of 102,617,000 rubles. For the six 

 years ending with 1898 the ordinary budget shows 

 a surplus of 985,833,000 rubles, the extraordinary 

 budget a deficit of 927,384,000 rubles, giving a 

 balance of 58,449,000 rubles in receipts over ex- 

 penditures for the e-ntire period. 



The estimates for 1899 made the total ordinary 

 revenue 1,469,128,203 rubles, the direct taxes being 

 reckoned at 113,554.631, indirect taxes at 667,- 

 182,457 rubles, receipts from domains and railroads 

 at 396,298,198 rubles, sale of spirits at 92,141,000 

 rubles, reimbursement of railroad and other loans 

 at 58,879.906 rubles, receipts from mint, mines, 

 posts, and telegraphs at 52.875,800 rubles, state 

 easants' redemptions of land at 40,433,597 rubles, 

 liberated serfs' redemptions at 37,260,403' rubles, 

 rar contributions at 3,947,113 rubles, sale of do- 

 mains at 902,302 rubles, and miscellaneous receipts 

 5,652.796 rubles. The ordinary expenditure for 

 1899 was estimated at 1,462,659,233 rubles, the 

 principal items showing an increase, being 318,- 

 '} 1,539 rubles for war, 233,381,888 rubles for fi- 



nance, 293,174,883 rubles for communications, 

 83,005,000 rubles for the navy, 28,761,171 rubles 

 for public instruction, 37,022,627 rubles for agri- 

 culture and domains, 21,199,144 rubles for the 

 Holy Synod, and 44,944,651 rubles for justice. The 

 extraordinary expenditure for 1899 was estimated 

 at 109,073,413 rubles, of which 27,154,350 ruble- 

 were for the Siberian Railroad, 3,706,256 rubles 

 for works connected with the same, 24,777,782 

 rubles for other railroads, 46,864,525 rubles for 

 rolling stock, and 6,570,500 rubles for the expenses 

 of railroad debts to be incurred. The only extraor- 

 dinary revenue foreseen was 4,000,000 rubles from 

 deposits in bank, which left 98,004,443 rubles of 

 deficit to be met. The total ordinary revenue for 

 1900 was estimated at 1,593,745,680 rubles, the 

 yield of direct taxes being reckoned at 120,365,517 

 rubles, indirect taxes at 725,945,150 rubles, profits 

 of mint, mines, posts, and telegraphs at 55,585,800 

 rubles, of the sale of spirits by the state at 118,- 

 102,000 rubles, of railroads and domains at 422,- 

 748,423 rubles, sales of domains at 578,139 rubles, 

 redemption of land by state peasants at 39,953,159 

 rubles, by liberated serfs at 37,763,841 rubles, re- 

 imbursement of loans at 63,541,018 rubles, war 

 contributions at 3,400,000 rubles, and miscellane- 

 ous receipts at 5,702,633 rubles. The expenditure 

 on interest and capital of the state debt for 1900 

 was set down as 223,039,555 rubles; on railroad 

 obligations, 51,686,609 rubles; cost of higher insti- 

 tutions of the state, 3,007,995 rubles; of the Holy 

 Synod, 23,559,685 rubles; expenses of Ministry of 

 the Imperial Household, 12,899,514 rubles; of Min- 

 istry of Foreign Affairs, 5,267,735 rubles; of the 

 army. 324,343,686 rubles; of the navy, 86,628,015 

 rubles; of the Ministry of Finance, 281,489,304 

 rubles; of the Ministry of Agriculture and Do- 

 mains, 40,997,092 rubles; of the Ministry of the 

 Interior, 85,938,484 rubles; of the Ministry of Pub- 

 lic Instruction, 33,180,829 rubles; of the Ministry 

 of Railroads, 322,287,968 rubles; of the Ministry 

 of Justice, 46,515,736 rubles; of the state control, 

 7,721,623 rubles; of the direction of studs, 1,877,- 

 849 rubles; unforeseen and war expenses, 14,000,000 

 rubles, against a provision of 20,000,000 rubles for 

 such contingencies in the previous year's estimates. 

 The total expenditures foot up 1,564,441,679 rubles, 

 and the extraordinary expenditures are estimated 

 at 192,945,424 rubles, offset by 3,000,000 rubles 

 interest on deposits in the national bank and the 

 estimated surplus in the ordinary budget, which 

 leave a deficit of 160,641,423 rubles to be covered. 

 These extraordinary expenditures are 25,195,258 

 rubles for the Siberian Railroad, 3,418,524 rubles 

 for works connected with it, 30,573,550 rubles for 

 other railroads, 43,758,092 rubles for rolling stock 

 for the Siberian and other railroads, 85,000,000 

 rubles for loans to railroad companies, and 

 5,000,000 rubles for negotiations. 



Between 1866, when the revenue of the Imperial 

 Government amounted to 353,000,000 rubles, and 

 1893, when it showed an increase of 450 per cent, 

 over that figure, the financial system has under- 

 gone a complete change. From 1866 to 1877 the 

 average annual increase in the revenue was 

 21,000,000 rubles, of which 12,000.000 rubles was 

 obtained from indirect and 5,400,000 rubles from 

 direct taxation, while the income from royalties 

 and state property was nearly stationary. By this 

 time it was found that new taxes that were im- 

 posed ceased to respond to the requirements of the 

 treasury, and even the payments of the peasants 

 for redemption of land were too heavy to be paid 

 promptly. The Government was obliged to abol- 

 ish some of the direct taxations, such as the poll 

 tax, and to look for new sources of income. A 

 small tax was put on the interest of capital, the 



