Page:Popular Science Monthly Volume 50.djvu/746

States Secretary of the Treasury. This official, who is always a member of Parliament, after giving the subject careful study and deliberation, communicates the result to the full Cabinet; and then, with its concurrence, which is regarded as an assumption of responsibility on the part of the existing Government, makes what is called a "Budget" speech in the House of Commons, giving his estimates of the prospective receipts of revenue for the ensuing year, and proposing such changes both in respect to revenue and expenditure as the Government may think advisable. The House of Commons next, and at an early day, resolving itself into a Committee of the Whole under the name of "The Ways and Means," discusses generally the proposed estimates and changes, and at a subsequent period, resolving itself into what is called "The Committee of Supply," decides what services shall be undertaken. In this committee the Secretary of State for War and the First Lord of the Admiralty generally move the adoption of the estimates for the army and navy which the Government has submitted, and preface their motions with a statement of the general condition of their respective departments. The conclusions arrived at in committee, are next reported to the House of Commons, and embodied in a bill known as the "Inland Revenue and Customs Bill;" which, after passing both Houses of Parliament and receiving the "royal assent," becomes the act regulating the collection of revenues for the ensuing fiscal year. Most of the British taxes are levied under the authority of permanent acts. Some, however, as the duty on tea and the income tax, are only granted for limited periods. Certain expenditures, also, are sanctioned by legislation once and for all, and are not revoted every year; such as the interest on the public debt, the "dotation" of the Crown, the salaries of the judges, ambassadors, and other high officials, pensions, and compensations to which the public faith has been pledged. Should any unforeseen demands for large expenditures arise subsequent to the passage of the general revenue bill, supplementary estimates are presented to Parliament by the ministry. This, however, only happens when the deficiency is large. When the deficiency is small—as, for example, if the war office finds it necessary to incur certain expenditures in its branch of the service not provided for in the general estimates and bill—it must apply to the Treasury, stating the circumstances, for leave to meet the expenditures by drawing on any surplus that may accrue in other departments of the Government, with the exception that the navy appropriation can not be applied to meet army expenditures, and vice versa. Such permissions, if granted, are only temporary. They are reported to Parliament at the earliest opportunity, and a vote sanctioning its proceedings is asked by the Treasury. When any tax or duty is changed by act of Parlia-