Previously to 1832, however, the English financial year ran from the 1st of January to the 31st of December.
It may be mentioned that Disraeli introduced a budget (on which he was defeated) in the autumn of 1852; and in 1860, owing to the ratification of the commercial treaty with France, the budget was introduced on the 10th of February. In 1859, through a change of administration, the budget was not introduced until the 18th of July, while in 1880 there were two budgets, one introduced in March under Disraeli’s administration, and the other in June, under Gladstone’s administration.
National budgets are to be discriminated (1) as budgets passing under parliamentary scrutiny and debate from year to year, and (2) budgets emitted on executive authority. In most constitutional countries the procedure is somewhat of a mean between the extremes of the United Kingdom and the United States. In the United Kingdom the budget is placed by the executive before the whole House, without any previous examination except by the cabinet, and it is scrutinized by the House sitting as a committee; in the majority of countries, however, the budget undergoes a preliminary examination by a specially selected committee, which has the power to make drastic changes in the proposals of the executive. In the United States, on the other hand, the budget practically emanates from Congress, for there is no connexion between the executive and the legislative departments. The estimates prepared by the various executive departments are submitted to the House of Representatives by the secretary of the treasury. With these estimates two separate committees deal. The committee on ways and means deals with taxation, and the committee on appropriations with expenditure. The latter committee is divided into various sub-committees, each of which brings in an appropriation bill for the department or subject with which it is charged.
There are also, in all the greater countries, local and municipal taxations and expenditures of only less account than the national. In federal governments such as the United States, the German empire, or the Argentine republic, the budgets of the several states of the federation have to be consulted, as well as the federal budgets, for a knowledge of the finances.
Authorities.—Stourm, Le Budget, son histoire et son mécanisme (1889), which gives a comparative study of the budgets of different countries, is the best book upon the subject. See also Siedler, Budget und Budgetrecht(1885); Sendel, Über Budgetrecht(1890); Besson, Le Contrôle des budgets en France et à l’étranger (1899); Bastable, Public Finance (3rd ed., 1903); Eugene E. Agger, The Budget in American Commonwealths (New York, 1907).
BUDINI, an ancient nation in the N.E. of the Scythia (q.v.) of Herodotus (iv, 21, 108, 109), probably on the middle course of the Volga about Samara. They are described as light-eyed and red-haired, and lived by hunting in their thick forests. They were probably Finns of the branch now represented by the Votiaks and Permiaks, forced northwards by later immigrants. In their country was a wooden city inhabited by a distinct race, the Geloni, who seem to have spoken an Indo-European tongue. Later writers add nothing to our knowledge, and are chiefly interested in the tarandus, an animal which dwelt in the woods of the Budini and seems to have been the reindeer (Aristotle ap. Aelian, Hist. Anim. xv. 33).
(E. H. M.)
BUDWEIS (Czech Budějovice), a town of Bohemia, Austria, 80 m. S.S.W. of Prague by rail. Pop. (1900) 39,630. It is situated at the junction of the Maltsch with the Moldau, which here becomes navigable, and possesses a beautiful square, lined with fine arcaded buildings, the principal one being the town-hall, built in 1730 in Renaissance style. Other interesting buildings are the cathedral with its detached tower, dating from 1500, and the Marien-Kirche with fine cloisters. Budweis has a large, varied and growing industry, which comprises the manufacture of chemicals, matches, paper, machinery, bricks and tiles, corn and saw mills, boat-building, bell-founding and black-lead pencils. It is the principal commercial centre of South Bohemia, being an important railway junction, as well as a river port, and carries on a large trade in corn, timber, lignite, salt, industrial products and beer, the latter mostly exported to America. It is the see of a bishop since 1783, and is the centre of a German enclave in Czech Bohemia. But the Czech element is steadily increasing, and the population of the town was in 1908 60% Czech. The railway from Budweis to Linz, laid in 1827 for horse-cars, was the first line constructed in Austria. A little to the north, in the Moldau valley, stands the beautiful castle of Frauenberg, belonging to Prince Schwarzenberg. It stands on the site formerly occupied by a 13th-century castle, and was built in the middle of the 19th century, after the model of Windsor Castle.
The old town of Budweis was founded in the 13th century by Budivoj Vitkovec, father of Záviš of Falkenstein. In 1265 Ottokar II. founded the new town, which was soon afterwards created a royal city. Charles IV. and his son Wenceslaus granted the town many privileges. Although mainly Catholic, Budweis declared for King George Poděbrad, and in 1468 was taken by the crusaders under Zdenko of Stenberg. From this time the town remained faithful to the royal cause, and in 1547 was granted by the emperor Ferdinand the privilege of ranking at the diet next to Prague and Pilsen. After the outbreak of the Thirty Years’ War Budweis was confirmed in all its privileges.
BUELL, DON CARLOS (1818–1898), American soldier, was born near Marietta, Ohio, on the 23rd of March 1818. He graduated at West Point in 1841, and as a company officer of infantry took part in the Seminole War of 1841–42 and the Mexican War, during which he was present at almost all the battles fought by Generals Taylor and Scott, winning the brevet of captain at Monterey, and that of major at Contreras-Churubusco, where he was wounded. From 1848 to 1861 he performed various staff duties, chiefly as assistant-adjutant-general. On the outbreak of the Civil War he was appointed lieutenant-colonel on the 11th of May 1861, brigadier-general of volunteers a few days later, and major-general of volunteers in March 1862. He aided efficiently in organizing the Army of the Potomac, and, at the instance of General McClellan, was sent, in November 1861, to Kentucky to succeed General William T. Sherman in command. Here he employed himself in the organization and training of the Army of the Ohio (subsequently of the Cumberland), which to the end of its career retained a standard of discipline and efficiency only surpassed by that of the Army of the Potomac. In the spring of 1862 Buell followed the retiring Confederates under Sidney Johnston, and appeared on the field of Shiloh (q.v.) at the end of the first day’s fighting. On the following day, aided by Buell’s fresh and well-trained army, Grant carried all before him. Buell subsequently served under Halleck in the advance on Corinth, and in the autumn commanded in the campaign in Kentucky against Bragg. After a period of manœuvring in which Buell scarcely held his own, this virtually ended in the indecisive battle of Perryville. The alleged tardiness of his pursuit, and his objection to a plan of campaign ordered by the Washington authorities, brought about Buell’s removal from command. With all his gifts as an organizer and disciplinarian, he was haughty in his dealings with the civil authorities, and, in high command, he showed, on the whole, unnecessary tardiness of movement and an utter disregard for the requirements of the political situation. Moreover, as McClellan’s friend, holding similar views, adverse politically to the administration, he suffered by McClellan’s displacement. The complaints made against him were investigated in 1862–1863, but the result of the investigation was not published. Subsequently he was offered military employment, which he declined. He resigned his volunteer commission in May, and his regular commission in June 1864. He was president of Green River ironworks (1865–1870), and subsequently engaged in various mining enterprises; he served (1885–1889) as pension agent at Louisville. He died near Rockport, Kentucky, on the 19th of November 1898.
BUENAVENTURA, a Pacific port of Colombia, in the department of Cauca, about 210 m. W.S.W. of Bogotá. Pop. about 1200. The town is situated on a small island, called Cascajal, at the head of a broad estuary or bay projecting inland from the Bay of Chocó and 10 m. from its mouth. Its geographical position is lat. 3° 48′ N., long. 77° 12′ W. The estuary is deep enough for vessels of 24 ft. draught and affords an excellent harbour. Buenaventura is a port of call for two lines of steamers (English
