184. The Estimates of Revenue and the Estimates of Expenditure shall be preceded by abstracts showing the totals of all the heads in the Estimates. The abstracts shall show in separate columns:
(a) the actual revenue and expenditure of the last completed year, (b) the approved Estimates for the current year,
(c) (in the case of the revenue Estimates only) the revised Estimates, and (d) the estimated revenue and expenditure for the coming year.
185. The Estimates of Revenue shall include the gross receipts of the Government, except repayments of advances, proceeds of loans appropriated by law for special works, receipts from sales of investments, deposits, and remittances. They shall include all fees, dues, fines, and rents payable into the Treasury, any amounts payable to officers in respect of such receipts being provided for in the Estimates of Expenditure under the sub-divisions entitled "Personal Emoluments ".
186. The revenue shall be arranged under comprehensive heads. It falls generally into four broad classes:
(1) Duties, taxes, licences, etc.
(2) Receipts for, or in aid of, specific Government services-such as fees or hospital receipts;
(3) Receipts on account of undertakings of a commercial character; and (4) Revenue from Government property, such as land, houses and investments.
It will be convenient to have several heads for each of these classes, but care should be taken that no head comprises items coming under different classes, and that revenue derived from taxation is easily distinguishable from revenue not so derived.
187. The proceeds of the sale of Government lands and premiums on leases should be kept distinct in the Estimates from the revenue from other sources.
188. In territories where a grant or loan in aid of administration is received from United Kingdom funds, the estimate of the amount to be so received shall appear under a separate head of revenue following and distinct from the total revenue receipt from other sources; and in the case of such loans any anticipated repayments shall similarly appear under a separate head of expenditure.
189. If the Territory is receiving a grant or loan from United Kingdom funds to meet certain specific expenditure, the estimate of the grant or loan shall in like manner be shown under a distinct head of revenue, and the expenditure in respect of which it is made shall be shown also, if possible, under a separate head of expenditure below the total ordinary expenditure of the Territory.
190. The Estimates of Expenditure shall be framed so as to show as nearly as possible the amounts which it is expected will actually be spent during
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