364 



FRANCE. 



who established the credit of France after the 

 war, insured the acceptance of republican in- 

 stitutions. The prodigality of the Chamber 

 since 1876, when the results of that conserva- 

 tive management were seen in five years of 

 surplus revenue over the increasing expendi- 

 tures, awakened the distrust in the workings 

 of the present political system which has re- 

 cently shown itself. In no other country ex- 

 cept the United States is the expenditure 

 of the public moneys so subject to political 

 and electioneering influences, or less closeJy 

 watched by the people. The Government 

 plunged into every kind of ambitious project. 

 At one and the same time it sought to rival 

 Germany in its army and defenses, England in 

 its navy and colonies, Switzerland in popular 

 education, and America in railroads. The pen- 

 sion-list was largely augmented and new offices 

 created to suit the exigencies of party politics. 

 Instead of seeking new sources of revenue to 

 meet the increased expenditures, there were 

 certain reductions made in the taxes, which 

 impaired the revenue without affording a pro- 

 portionate relief to the tax-payers, as the Gov- 

 ernment was guided rather by political motives 

 than by fiscal principles. The Treasury could 

 have been relieved by the conversion of the 

 debt at a lower interest, but for political rea- 

 sons this was deferred for seven years, until 

 under the pressure of deficits it became ne- 

 cessary. In 1875 the ordinary expenditures 

 amounted to 2,626,000,000 francs, which was 

 1,005,000,000 more than the last budget of the 

 empire, that of 1869. The service of the debt 

 required something over 1,000,000,000 francs, 

 leaving about 1,600,000,000 francs for the ex- 

 penses of the Government, which was from 

 400 to 500 millions more than in the year be- 

 fore the war. From 1875 to 1880 the expendi- 

 tures increased at the average rate of 40,000,- 

 000 francs per annum. Since 1881 the rate of 

 increase has been two and a half times as great, 

 and during the same period the expenditures 

 have exceeded the revenues, and an annual 

 deficit has been added to the public debt. From 

 1875 to 1880 there was an annual surplus. In 



1881 a surplus revenue was reported, but the 

 critics of the budget find that it was produced 

 by counting the surplus of the preceding year 

 among the ordinary receipts, and transferring 

 certain permanent charges on the revenue to 

 the account of extraordinary expenditures, so 

 that there was an actual deficit of about 50 

 millions. The Government reports a deficit for 



1882 of 47 millions, which by the stricter meth- 

 od of book-keeping would amount to 167 mill- 

 ions. The budget for 1883 was fixed at 3,044,- 

 000,000 francs. At the end of the first quarter 

 supplementary credits had been added to the 

 amount of 43 millions. These supplementary 

 votes are an evidence of the lack of a rigid 

 control over the public purse. In 1881 they 

 amounted to 181,000,000 francs, in 1882 to 

 220,000,000 francs. The budget for 1884 is 

 placed at 3,103,000,000 francs, nearly 200 mill- 



ions more than the total ordinary revenue for 



1882. The increase in the annual charge of 

 the public debt was from 467 million francs 

 in 1869, to 1,130 millions in 1876, and 1,282 

 millions in 1883 ; the expenditure on the army 

 from 382|- to 812 millions in 1876, and 667 

 millions in 1883 ; that on the marine and the 

 colonies, exclusive of Algeria, from 175 mill- 

 ions in 1869, to 250 millions in 1883. In ad- 

 dition to the heavy but more or less neces- 

 sary increased expenditures on these heads the 

 Chamber raised the budget of public works 

 from 125 millions in 1869 to 575 millions in 



1883, and that of public instruction from 25 to 

 112 J- millions. Until the decrease in the yield 

 uf the taxes in 1882 and 1883 there was no 

 reason to apprehend that the burdens would 

 prove excessive for the tax-paying capacity of 

 the French people. In the twelve years of the 

 republic up to that time there was a surplus 

 in eight years which exceeded the amount of 

 the four deficits by 383 millions. 



The budget for 1884 states the expenditures 

 under the main heads as follow : 



BRANCHES OF EXPENDITURE. Francs. 



Public debt 1,318,222,266 



Dotations 30,899,116 



Legislature 11,760,780 



Justice 36,120,392 



Worship 51,999,006 



Interior Department 62,319,158 



Algeria 9,406,430 



Ministry of Finance 20,135,370 



Ministry of Posts and Telegraphs 2,355,642 



Ministry of War 605,307,000 



Marine . 204,570.377 



Colonies 33,392,209 



Public Instruction 134,838,151 



FineArts 16,686,195 



Ministry of Commerce 20,701,714 



Ministry of Agriculture 25,760,640 



Serviceof Public Works 96,188,200 



Extraordinary public works 48,848,240 



Regie and collection of taxes 338,009,107 



Drawbacks and restitutions 20,456,500 



Total ordinary expenditures 3,103,441,193 



The budget for 1884 estimates the receipts 

 from the various sources as follow : 



SOURCES OF REVENUE. Francs. 



Direct taxes 386,108,100 



Special imposts 25,804,960 



Direct and special taxes in Algeria 9,171,353 



Registration, stamps, and domains 761,808,492 



Forests 85,435,814 



Customs and salt-tax 407,713,600 



Indirect internal taxes 1,118,738.800 



Posts 137.450,000 



Telegraphs 31,909,000 



Tax (3 per cent.) on revenue from personal 



property 50,124,000 



University 3,812,000 



Penal fines 8,063,174 



Service of civil pensions 21,546,000 



Repayments of advances to railroads 34,900,000 



Miscellaneous receipts 54,487.550 



Appropriated from the surplus of 1881 16,628,000 



Total ordinary revenue 3,103,700,848 



The direct taxes consist of the land-tax (es- 

 timated yield, 176,320,000 francs), personal tax 

 (65,403,000 francs), door and window tax (45,- 

 162,000 francs), and patent-fees (98,618,600 

 francs). 'The second item, special taxes analo- 

 gous to direct taxes, includes various inspec- 

 tion-fees, taxes on carriages, clubs, billiards, a 



