Page:British and Foreign State Papers, vol. 61 (1877).djvu/112

66 XXXVIII. The revenue from the duties or other taxes mentioned in Article XXXV, the latter in so far as they are subject to the Imperial legislation, flows into the Imperial treasury.

This revenue consists of the whole income arising from the duties and other taxes after the deduction of:

1. The tax-compensations and abatements according to the laws or the general adminisirative regulations.

2. The repayments for incorrect levies.

3. The expenses of collection and administration, as follows:

a. For the customs, the expenses which are requisite for the protection and the collection of the duties in that part of the frontiers situated towards foreign countries and in the border district.

b. For the salt tax, the expenses which are ineurred for the salaries of the officials who are employed in the salt works to collect and control that tax.

e. For the beet-sugar and tobacco tax, the compensation which, according to the decisions of the Council of the Confederation from time to time, has to be made to the several Federal Governments for the expenses incurred in the administration of these taxes.

d. For the other duties 15 per cent. of the total income.

The territories situated outside the common customs frontier pay an agreed sum towards defraying the expenses of the Ennpire.

Bavaria, Wurtemburg, and Baden, do not participate in the income flowing into the Imperial Treasury from the taxes on spirits and beer, nor in the corresponding part of the above mentioned agreed payment.

XXXIX. The quarterly extracts which are to be made at the end of each quarter of the year by the collecting authorities of the Federal States, and the final statements to be made at the end of the year and the close of the books, on the income from duties and from consumption dues flowing into the Imperial Treasury according to Article XXXVIII, falling due during the quarter, or during the financial year, are to be collected into chief summaries, after previous examination, by the directing authorities of the Federal States, and therein each duty is to be separately shown; these summaries are to be sent in to the Committee of the Council of the Confederation for financial affairs.

On the basis of these summaries the said Committee makes out preliminarily every three months, the amount due from the Treasury of each State of the Confederation, to the Imperial Treasury, and communicates these amounts to the Council of the Confederation, and to the States of the Confederation, it also presents the final statement of these amounts every year, with remarks, to the Council of the Confederation. The Council of the Confederation decides on this statement.