I.  Europa.  615  35.  Großbritannien  und  Irland.

Legislative,  Revenue  and  Agriculture,  Public  Works,  Commerce  and  Industry,  Railway,  Army,
and  Military  Supply.  Each  Department  is  in  charge  of  a  Secretary  to  Government,  and  under
the  care  of  a  member  of  the  Supreme  Council.

“There  are  separate  High  Courts  for  both  civil  and  oriminal  cases  in  Madras,  Bombay,
Bengal  (with  jurisdiction  over  the  new  provinces  of  Eastern  Bengal  and  Assam)  and  in  the  Province
  of  Agra.  Appeals  may  be  carried  to  the  English  Privy  Council.  The  Punjab  and  Lower
Burma  have  Chief  Courts..  The  Central  Provinces,  Berar,  Oudh,  Sind,  North-West  Frontier
Province,  and  Upper  Burma  have  each  a  Indical  commissioner’’!,

Finance.

The  revenue  (of  the  United  Kingdom)  is  collected  by  four  great  departments;  the  Customs,
the  Inland  Revenue,  the  Post  Office,  and  the  Commissioners  of  Woods  and  Forests.  All  moneys
received  by  the  above  departments  must  be  paid  into  the  Consolidated  Fund?.  Nothing  can  be
paid  out  of  this  Fund  without  the  consent  of  Parliament.

Up  to  1834  there  were  several  so-called  Exchequer  offices  which  received  the  revenue  from
the  different  quarters.  From  this  date  on  it  has  been  paid  into  the  Bank  of  England.  And  in
1866  a  Comptroller  and  Auditor-General  was  appointed  by  Letters  Patent?  who  is  head  of  the
Exchequer  and  Audit  Department.  He  must  examine  the  daily  accounts  of  revenue  and  other
publio  moneys  paid  into  the  Banks  of  England  and  Ireland;  the  examination  of  the  quarterly
accounts  of  the  Income  and  Charge  of  the  Consolidated  Fund,  in  order  that  the  Banks  may  be
authorised  to  make  advances  in  the  case  of  any  deficiency;  also  the  grante  of  credit  for  Issues
from  the  Exchequer,  not  exceeding  the  amounts  sanctioned  by  Parliament.  Further  to  ascertain
that  the  money  expended  has  been  applied  to  the  purpose  for  which  the  grant  of  Parliament
was  intended  to  provide;  that  the  expenditure  is  supported  by  proof  of  payment®.

The  Fund  paid  into  the  Bank  of  England  “is  not  a  hoard,  but  a  balance.  The  Bank  can
use  it,  as  any  other  banker  can  use  the  balance  of  his  customer”  (Anson).

The  sources  of  revenue  are  shown  under  the  following  heads:

1907—1908
£

(1)  Customs  .  »  2  2  2  2  0  0  0  een.  32,490,000
(2)  Excise  .  .  .  2:  2  2  2  0  02  0  ern.  .  35,720,000
(3)  Property  and  Income  Tax  .  .  .  .....  32,380,000
(4)  Estate  Duty  ee...  0...  ee  19070,000
(5)  Post  Office.  .  2.  2.  :  2  202.220.  .  ..  17,880,000
(6)  Telegraph  Service.  .  .  ...  .  -  .  .  4,420,000
(7)  Stamps  (exoluding  Fee  and  Stamps)  .  .  ..7,970,000
(8)  Land  Tax  .  .....  ren...  .  730,000
(9)  House  Duty  .  .  .  »  2  2...  0  0...  1,960,000
(10)  Crown  Lands  (net)  .  .  ».  2.  2  2.2.2.0.  620,000
(11)  Suez  Canal  Dividende  .  .  ..  2...  1,189,411
(12)  Fee  and  Patent  Stamps  .  .  »  »  »  2  0...   1,024,278

145,382,310°

ı  Whitaker‘s  Almanack  1909.  For  further  information  on  Indian  Constitution  cf.
“Statesman'  s  Year  Book“;  “India  Office  List‘‘;  ‘““Constitutional  Year  Book“  and  Sir  W.  W.Hunter’s
  ‘History  of  India,“  (1900  2.  edition);  “The  Imperial  Gazetteer  of  Indie‘;  Quinquennial
Reports  of  the  Local  Governmente.

&amp;  The  Exchequer  account  at  the  Bank  of  England,  in  Ireland,  at  the  Bank  of  Ireland.

s  29  and  30  Vict.  c.  39.  $  3.

%&amp;  Not  to  be  confounded  with  the  Treasury.

5  The  accounts  of  some  of  the  Crown  Colonies  and  Protectorates  are  audited  by  the  Comptroller
  and  Auditor-General  for  the  Secretary  of  State  for  the  Colonies.

©  These  shares  were  bought  for  £  4,080,000,  and  have  (1908)  an  estimated  value  of
£  31,0556,000.

?  Local  Taxation  Accounts  (£  11,155,380)  are  omitted  from  this  list.