GREAT BRITAIN AND IRELAND. 



307 



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services in 1902 amounted to 23,630,120, of 

 which 2,074,615 were for public works and 

 buildings, 3,857,779 for law and justice, 2,616,- 

 Iil4 for salaries and expenses in the civil depart- 

 ments, 12,790,743 for education, 1,651,957 for 

 foreign and colonial services (including 490,052 

 for the diplomatic and consular service, 538,006 

 for the colonial service, 546,049 for Cyprus, 

 Uganda, etc., and 77,850 for subsidies to tele- 

 graphs), 608,968 for non-effective and char- 

 itable services, and 29,444 for miscellaneous 

 expenses. The income tax in 1902 was 14d. in 

 the pound, estimated to produce 33,800,000. 

 The gross amount of the annual value of prop- 

 erty and profits assessed to income tax in 1900 

 was 788,023,603, having grown from 465,594,- 

 366 in 1871. The share of England in 1900 was 

 678,742,789; of Scotland, 75,833,242; of Ire- 

 land, 33,447,572. The annual value of lands as- 

 sessed to income tax in 1900 was 37,110,545 in 

 England, 5,956,530 in Scotland, and 9,747,216 

 in Ireland; total, 52,814,291. The annual value 

 of houses was 153,193,414 in England, 16,663,- 

 967 in Scotland, and 4,573,120 in Ireland; 

 total, 174,430,501. The annual value of rail- 

 roads assessed to income tax was 39,357,677 ; of 

 mines and quarries, 11,073,418; of gas-works, 

 6,503,433; of water-works, 4,614,317; of ca- 

 nals, etc., 3,476,916; of iron-works and other 

 public concerns, 129,398,488. Additional beer 

 and spirit duties, excise licenses, and a share in 

 the probate duty and the estate duty are col- 

 lected by the Government and paid over to the 

 local authorities. The net receipts for the year 

 ending March 31, 1901, were 9,710,033, of which 

 1,585,898 were the additional beer and spirit 

 duty, 3,886,269 licenses, and 4,237,867 the 

 share of probate and estate duties. The pay- 

 ments made to local taxation accounts in the 

 same year amounted to 9,739,626, of which 

 8,310,739 were in England, 1,027,412 in Scot- 

 land, and 401,475 in Ireland. Out of a total 

 revenue of 140,353,000 in 1901, including the 

 local taxation revenue, 113,244,000 were con- 

 tributed by England, 14,919,000 by Scotland, 

 and 9,505,500 by Ireland, while 2,685,000 came 

 from outside sources. Of a total expenditure of 

 193,331,000 the sum of 146,295,000 went for 

 imperial services and 34,769,000 were expended 

 on English, 4,961,000 on Scottish, and 7,306,- 

 000 on Irish services. 



The gross liabilities of the state on March 31, 

 1901, amounted to 705,723,878, of which 551,- 

 182,153 were funded debt, 61,677,469 the esti- 

 mated capital value of terminable annuities, and 

 78,133,000 unfunded debt, making the total 

 capital of the national debt 690,992,622. Other 

 capital liabilities were 241,115 under the Rus- 

 sian Dutch loan act of 1891, 2,657,801 under 

 the barracks act of 1890, 1,827,130 under tele- 

 graph acts, 2,873,324 under the naval works 

 acts of 1895 and 1899, 4,082,662 under the 

 Uganda Railway acts, 450,400 and 509,799 

 under the public offices acts of 1895 and 1897, 

 847,942 under the Royal Niger Company act of 

 1899, 1,216,077 under military works acts, and 

 25,006 under the land registry act of 1900; 

 total, 14,731,256. The assets of the Govern- 

 ment were Suez Canal shares of the market value 

 of 25,806,000 and 712,760 of other assets, be- 

 sides exchequer balances in bank amounting to 

 5.596,918. 



The revenue for 1902 exceeded the budget esti- 

 mate of 142,455,000 by 543,000. The budget 

 estimate of expenditure was 184,212,000, to 

 which 12.631.000 of supplementary estimates 



ere added in consequence of the war, but savings 



reduced the total expenditure to 195,522,000, 

 leaving a deficit of 52,524,000, which was pro- 

 vided for out of consols issued in the- spring of 

 1901 which produced the net sum of 56,553,000, 

 leaving a balance of 4,029,000. Out of the total 

 expenditure for the year 73,197,000 went for 

 war charges in South Africa and China, including 

 3,367,000 of interest on the war debt. Deduct- 

 ing this, the expenditure for the war during the 

 year was 69,830,000, of which 63,230,000 were 

 military and 6,600,000 civil expenditure. To- 

 ward this 17,306,000 were contributed from the 

 revenue, including 4,681,000 of revenue saved by 

 the suspension of the sinking-fund. The total 

 cost of the wars up to March 31, 1902, was 165,- 

 034,000, made up of 4,967,000 of interest on the 

 war debt, 154,407,000 of supply grants for 

 South Africa, and 5,660,000 of supply grants 

 for China. It was defrayed by 119,614,000 of 

 loans and 45,420,000 paid out of revenue. The 

 British share of the Chinese indemnity amounts 

 to 6,000,000. Of the South African War debt, 

 30,000,000 are expected to be repaid from the 

 wealth of the Transvaal. The receipts from to- 

 bacco and spirits in 1902 showed a large falling 

 off owing to forestalments of duty in the pre- 

 vious year. There was a decrease in the con- 

 sumption of beer, which was counterbalanced by 

 a large increase in the consumption of tea and 

 cocoa. The sugar duty produced 6,390,000, ex- 

 ceeding the estimate by 1,290,000, mainly be- 

 cause of forestalments in anticipation of an in- 

 creased duty; yet in spite of the duty of 4s. 2d. 

 a hundredweight the additional price of id. a 

 pound to the consumer charged at first receded 

 to half as much. The coal duty produced 

 1,314,000 on a total export of 44,064,000 tons, 

 compared with 45,133,000 tons in the previous 

 year and 43,694,000 tons in 1900. The imports 

 of British coal into Hamburg fell off no more 

 than those from other countries and the com- 

 petition of American coal in Mediterranean ports, 

 which began with the high prices of 1900, de- 

 clined with the fall in price. Wine duties fell off 

 38,000; the tobacco revenue, from 12,839,000 

 to 10,565,000; excise duties, from 33,100,000 to 

 31,600,000, beer producing only 13,300,000, the 

 decrease in two consecutive years being attributed 

 to the dilution of beer by the brewers on account 

 of the tax. The death duties amounted to 18,- 

 398,000, including 4,198.000 paid over to the 

 local taxation fund. The exchequer receipts 

 from this source were 1.220,000 more than in 

 the previous year and 200,000 more than the 

 estimate. Stamps produced 7,800,000, a falling 

 off of 25,000. The yield of the income tax was 

 34,800,000, which was 1,000,000 more than 

 the estimate. The exchequer balances on March 

 31, 1902, amounted to 8,567,000, including sur- 

 plus receipts from the consols loan of 60,000,- 

 000. The national debt was increased by this loan 

 to 768,408,000, including 20,532,000 expended 

 on reproductive works and repaid by annual 

 votes. Deducting this, the dead weight of the 

 debt was 747,876,000, which was 59.884,000 

 more than in the previous year. Including the 

 amounts paid into the local taxation account and 

 expenditure for military and naval works, the 

 Uganda Railroad, the Pacific cable, and other pur- 

 poses, the total expenditure for 1902 was 212,- 

 783,000. The expenditure for the year ending 

 March 31, 1903, was estimated at 29,450,000 for 

 charges on the consolidated fund. 69,665,000 for 

 army services, 31,255.000 for the navy, 26,448,- 

 000 for civil service, 3.039.000 for customs and 

 inland revenue, 14,752.000 for the postal and 

 telegraph services; total, 174,609,000. On the 



