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estimates for the whole Empire of future revenue and expenditure, and for rendering an account annually of the previous year's finance.
The Council in Peking will circulate to the Provincial Bureaux the necessary forms to be filled in, and will prepare from them, when returned, a general statement of revenue and expenditure. The chief of each Provincial Bureau shall be the Provincial Treasurer, with Assistant Directors chosen from amongst the Taotais, but there will be two Superintendents (" Chienli-kuan") in each Bureau appointed by the Board of Finance.
The Bureaux will commence with making returns of income and expenditure for the 34th year of Kuang Hsü (1908), and the quarterly returns for the 1st year of Hsuan Tung (1909) and succeeding years. They will then proceed to make and present estimates and statements of account for each succeeding year, and will also furnish the Council with reports embodying recommendations as to improvements or the abolition of abuses.
Regulation 3.
Sections 5-7.-All accounts prior to the end of the 33rd year of Kuang Hsü (1907) shall be denominated "old accounts,” and shall be sent to the Board of Finance, if not already presented, to be disposed of; accounts subsequent to the beginning of the 3rd year of Hsuan Tung (1911) will be denominated new accounts," to be dealt with as laid down below; and accounts from the 34th year of Kuang Hsü (1908) to the end of the 2nd year of Hsuan Tung (1910) will be called “current accounts.”
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The Provincial Bureaux will furnish a statement of these current accounts for the year in the case of 1908, and quarterly for 1909 and 1910, but will also submit through the Viceroy or Governor detailed annual returns for those two years.
Regulation 4.
Sections 8-13.-The Board of Finance will issue forms setting forth the varions headings of revenue, such as land-tax, grain-tax, salt-tax, tea-tax, customs dues, miscellaneous dues, li-kin, excise, contributions from other provinces, &c., and of expenditure, such as salaries and allowances, military pay and expenses, arsenals or Government factories, public works, education, police, contributions to Peking, share of foreign indemnities or loans, miscellaneous expenses, &c., and the Bureaux will fill these in. For 1908 they will show whether a surplus or a deficit remains, and this return must be sent in before the end of 1909 (1st year of Hsuan Tung).
The Bureanx shall have the right to make any inquiries they wish of any public office, and if obstacles are placed in their way, or if they themselves are guilty of malpractices in so doing, the offenders shall be impeached.
The Bureaux will lay before the Board reports, making recommendations as to what should be classed as regular and what as iniscellaneous expenditure, and what in future, when revenue is apportioned, shall be considered as Imperial and what as local
revenue.
These reports must reach the Board before the end of the first half-year of the 2nd year of Hsuan T'ung (1910).
From the beginning of 1909 (1st year of Hsuan Tung) every yamên or other public establishment in the land must send in returns of their income and expenditure to the Bureaus, which will compile them into a general return for the whole province, and send them quarterly in this form to the Board before the expiry of the following quarter.
In Peking individual returns from yamêns, &c., must be sent direct to the Board.
Regulation 5.
Sections 14-22.-From the beginning of the 2nd year of Hsuan Tung (1910) estimates will be made of the next year's income and expenditure, which the Bureaux will collate for the whole province from returns which must reach them in the second month, and their general estimate shall be sent through the Viceroy or Governor to the Board not later than the fifth month. The provincial estimates will show what amounts are chargeable to Imperial account and what to local account; in the former, salaries; military expenditure, and contributions to Peking of all kinds, as well as shares of foreign loans and indemnities, will be included. Local expenditure, on the other hand, means education, police, works, &c.
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Until the various revenues have been divided into the categories of Imperial and local, the Provincial Assemblies (Parliamentary, Tzu-l-Chu) cannot discuss their reduction, but may submit proposals for the levy of new taxation for purposes of local government.
If provincial estimates show a deficit, the Viceroy or Governor will make arrange- ments with the Board of Finance for obtaining supplementary funds.
All public Departments in Peking will, from the beginning of the second year of -Hsuan Tung, make estimates for the following year, and present them to the Board in
the fifth month of the year.
The revenue and expenditure under the direct control of the Board itself will be similarly estimated and submitted to the Throne in a Memorial,
From the second year of Hsuan T'ung (1910) the Board will submit all estimates for the Imperial approval within two months of their receipt. Such portions of them as come under the heading of local government expenditure shall be referred to the Provincial Assembles for their decision, and the complete estimates shall be submitted to them for examination.
From the commencement of the 3rd year of Hsuan Tung (1911) all official revenue and expenditure throughout the Empire shall be managed in this manner by estimates.
In any heading of expenditure, no sum can figure beyond the fixed total, nor can money be taken from one heading and applied to another.
Supplementary funds must be obtained by arrangement between the provincial authorities and the Board.
Regulation 6.
Sections 23-26.-Annual statements of the previous yearly accounts will be sent in to the Board by the Provincial Financial Bureaux from the 4th year of Hsuan T'ung, during the first half of the year.
In these annual statements Imperial and local accounts will be differentiated. Public Departments in Peking will make similar returns from the same date. From the same date the Board will present to the Throne annual statements of the accounts under its direct control for the previous year.
It will also present to the Throne, within two months of receipt, the various state- ments from the provinces and metropolitan departments, which will also be laid before the Provincial Assemblies for decision, as far as concerns local Government accounts, and the rest for examination. Until regulations respecting official salaries have been laid before the Throne and approved, and excepting the office expenses ("kung fei") of Viceroys and Governors, which have already been deliberated upon by the Government Council, the office expenses ("kung fei") of all other official establishments, great or small, civil or military, must be inquired into in the light of local conditions by the Financial Bureaux, and determined on by consultation with the Board. They shall also deduct, and enter as revenue, all fees ("knei fci") other than the allowances ("ching-t'ich") payable to officers in addition to their office expenses (" kung fei"),
Regulation 7.
Sections 27-35.-All the finances of the Empire will be managed in accordance with these Regulations from the 1st to the 5th year of Hsuan Tung (1900-13), by which time there will be records for preparing estimates for the whole Empire,
The various reports mentioned in these Regulations will be divided into headings and subheadings, sections and subsections, &c., which must not be confused one with
the other.
Delay in sending in reports or returns will involve impeachment.
Yunnan, Kueichou, Kwangsi, Szechuan, Kansu, and Hsin Chiang will be allowed till the 15th of the sixth month in each year for sending in their estimates; and until the 15th of the seventh mouth for sending in their statement of account of the previous year.
The Tartar Generals of Jehol, Chabar, Sui Yuan Ch'eng, Kuei Hua Cheng, or Military Lieutenant-Governors' commands, must make returns in detail with a balance- sheet for the 34th year of Kuang Hsii (1908), and from the 1st year of Hsuan Tung must send in quarterly returns. From the following year they must make estimates for the succeeding year, and from the 4th year of Hsuan Tung (1912) they will be required to make statements of account for the preceding year.
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