Page:The New International Encyclopædia 1st ed. v. 03.djvu/701

BUDGE. the British Museum. Of his numerous scholarly works may be cited: Assyrian Texts (1880); Inscriptions of Nebuchadnezzar (1883); Babylonian Life and History (1884); The Dwellers on the Nile (1885); Coptic Martyrdom of George of Cappadocia (1888); History of Alexander the Great (1889); The Life of Rabban Hormizd (1894); Coptic Saint Michael the Archangel (1894); Oriental Wit and Wisdom (1896); Laughable Stories, Translated from the Syriac (1899); The Miracles of the Virgin Mary, The Life of Hanna, Magical Texts of Za-Walda-Hawār-Yāt, etc. (1900).  BUDGE, (1811-88). A German physiologist. He was born at Wetzlar, and studied at the universities of Marburg, Würzburg, and Berlin. He afterwards successively became extraordinary professor at Bonn (1847-56) and professor of anatomy and physiology at Greifswald, where he was also director of the anatomical institute. He pointed out the relation between parts of the brain on the one hand and the genito-urinary organs on the other, and made the important discovery that the sympathetic nerve has its origin in the spinal cord, and not in the peripheral ganglia. He also discovered the capillaries of the gall. Among his principal works are the following: Die Lehre vom Erbrechen (1840); Allgemeine Pathologie (1843); Lehrbuch der speziellen Physiologie des Menschen (8th ed., 1862); Kompendium der Physiologie (3d ed., 1875).

BUDG′ELL, (1686-1737). An English essayist and miscellaneous writer. He studied at Trinity College, Oxford, and at the Inner Temple, and was admitted to the bar. In 1709 he was appointed a clerk, and in 1715 under-secretary to his second cousin, Joseph Addison, who in those years was Secretary for Ireland. He also held office as chief secretary to the lords justices and deputy clerk of the council, and was elected to the Irish House of Commons. In 1717, upon Addison's departure for England to become first Secretary of State, he obtained through him the lucrative post of Accountant-General. Soon, however, he quarreled with Webster, the new Secretary for Ireland, lost his places, and returned to England. Having invested in Law's South Sea Scheme, he lost, he says, “above twenty thousand pounds. . . by that notorious piece of villainy.” He wrote violent pamphlets against the Government, and from February, 1733, to June, 1735, published The Bee, a weekly periodical. Already in poverty, harassed by controversies and suits at law, and apparently mentally unbalanced, he was, in 1733, accused of having made away with a bond for £1000 advanced to him by Matthew Tindal, and with having entered interpolations in Tindal's will. The charge, though not proved, rendered him desperate, and he drowned himself in the Thames. He wrote for the Spectator, for the most part over the signature ‘X.,’ thirty-seven papers, of which “Sir Roger as a Hunter” (No. 110, Friday, July 13, 1711) is perhaps as good as any. He was also the author of a translation (1714) of the of Theophrastus, and of the Memoirs of the Life and Character of the Late Earl of Orrery and the Family of the Boyles (1732). For an autobiographic account of his grievances, consult his Liberty and Property: A Pamphlet (London, 1732).  BUDGERIGAR′ (Anglo-Australian). A dealer's name (variously spelled) for the common Australian grass-parrakeet. “Every one knows the little parrakeet, often called the Australian parrakeet, but which rejoices in such a multiplicity of names, among [them]. . . that by which it is most usually known in England, namely, budgerigar, undulated grass-parrakeet, zebra and shell parrot, warbling grass-parrakeet,” etc.—English Illustrated Magazine, Vol. IX. (London, 1893). See, and Plate of.  BUDGET (Fr. bougette, bag, wallet, dim. of OF. bouge, a leather bag; hence a bag with its contents, as e.g. of news, information; cf. Lat. fiscus, originally basket, then money-basket, then public treasury). In its primary significance a term which designates the periodical financial statements laid before a legislative body. As such it embraces the report of receipts and expenditures for a prior fiscal period, and an estimate of the receipts and expenditures for a future period. From these preliminary estimates, which are the basis of legislation, the term has been extended to cover the aggregate of legislative enactments relating to the receipts and expenditures of a given period. The method of preparing and voting the budget varies greatly. An ideal budget would calculate revenue and expenditure with such nicety as to bring about an exact balance; but such precision is practically impossible except when the revenue system by its elasticity permits an adjustment of income to expenditure.

In England the Chancellor of the Exchequer submits to Parliament an annual statement of the expenditures deemed necessary by the Government. He is responsible for the entire expenditure, both in the departments of other ministers and in his own. It is therefore his duty to harmonize the estimates of the several ministers, and in so doing he may curtail the appropriations requested by some of his colleagues. The revenue as a whole is fixed and is not voted annually by Parliament. Yet it is the practice in England to regard the income tax and the tea duties as variable elements to be increased or diminished, as occasion arises. Proposals for such changes are an essential part of the budget.

In the United States the budget is practically prepared in the House of Representatives. To the latter at the opening of each session of Congress the Secretary of the Treasury submits a book of estimates of expenditures to be made for the coming fiscal year. He transmits without revision the estimates made by the several Cabinet officers, and the heads of offices not directly subordinated to the eight executive departments. These estimates form the basis upon which the several appropriation bills are prepared by the committees of the House of Representatives. This the work of preparing the budget is decentralized, and the adjustment of expenditures to income which results is not so satisfactory as in other countries. Although the term ‘budget’ is a component part of parliamcntary language, it has not come into common use in the discussions of Congress. Consult: Wilson, The National Budget (London, 1882); Adams, Finance (New York, 1900). See ; ; . 