130 FORESTRY IN SPAIN. 



administered by the commandants of the naval stations, 

 and auditories of departments, subject to appeal to the 

 Supreme Tribunal of war and the marine. 



' The enlistment of the crews of the navy is governed by 

 special ordinances, and they enjoy the privileges of the 

 navy, with other exemptions and privileges in ports. 



' There is a NavaJ College, for the instruction of the 

 marine guard, in the city of San Fernando ; and various 

 special schools in different places for the training of marine 

 engineers, naval artillery, and pilots for the merchant 

 service. 



' THE MINISTER DE HACIENDA, or of Finance. By this 

 Ministry is transacted all business relative to the possessions, 

 rights, imposts, contributions, and general charges of the 

 State. 



' For the discharge of these functions there are constituted 

 departments of the Ministry : the direction -general of the 

 treasury ; that of accounts of State funds ; that of general 

 contributions; that of revenues of monopolies; that of 

 taxes on articles consumed, the money office, and the 

 mines ; that of duties and customs ; that of lotteries ; 

 that of the bank of deposit; that of the properties and 

 dues of the State ; and that of general assessments of the 

 chancery. There depend, moreover, on the same Ministry 

 the court of exchequer ; the direction-general of the public 

 debt ; the commission de Hacienda of Spain in foreign 

 lands ; the junta of elective classes ; that of the sale of 

 national possessions ; that of regulations ; and that of the 

 portion of the corps of carabineers engaged in the service 

 of this Ministry; with other dependencies of lesser 

 importance. 



' In the Ministry of Finance are collected the estimates 

 of income and expenditure of the other Ministries; 

 and by it is presented to the Cortes the budget or general 

 estimates of the State. 



'The Administration of Justice special to the exchequer 

 is confined to affairs which are within its own competency ; 



