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FRANCE 377 2. Expenses of the various ministries. Ministry of finance 19,797,760 " "justice 33,690,543 " " foreign affairs 11,883,500 " " the interior (with Algeria) 105,980,314 " " war 431,000,000 " " marine and colonies. 144,506,599 " " public instruction.. 94,295,068 " " agriculture and com- merce 15,866,300 " " public works 127,268,260 8. Expenses of administration and collection. Direct contributions 18,250,740 Kegistration, public domains, and stamps 16,324,050 Forests 11,537.254 Customs 29,244,275 Indirect contributions 80,111,670 Tobacco and powder 63,089,800 Postal service 69,780,015 4. Eebates and restitutions. 983,788,344 Grand total of expenditures 2,334,759,208 KECEIPTS. 1. Direct taxes. Land tax 167,683.000 Personal taxes 52,901,550 House tax (contribution des portes et /entires) 87,911,762 Tax on patents 68,627,764 Taxe de premier cwertisse- ment 556,800 Taxes on mortmain 8,300,000 Taxes on mines 1,300,000 Apothecaries' and weighers 1 licenses 1,982,600 Indirect taxes and revenues. Kegistration and stamps 433,674,000 Customs 138,828,000 Taxes on salt, sugar, &c 890,801,000 Tobacco 247,270,000 Powder 12,831,000 Postage stamps 92,128,000 829,263,476 8. Produce of public domains 4. " " forests 5. Telegraphs 6. State universities 7. Keceipts from Algeria 8. Income devoted to pensions 9. Miscellaneous receipts 10. Special taxes recently imposed. Carriage tax Tax on certain games New stamp taxes Coffee, tea, and cocoa Sugars Liquors Tax on railway tickets Tobacco (special) Gunpowder (special) Licenses Matches Chiccory Paper Mineral oils Postal taxes (special) Taxes on navigation Miscellaneous... 1,315,032,000 14,640,000 63,485,500 12,520,000 4,182,180 17,043,584 15,387,300 27,292,619 2,112,800 2,000,000 118,100,000 62.328,000 57,317,000 83,000,000 80,000,000 ... 40,000,000 ... 8,000,000 . . . 6,300,000 . . . 15,000,000 , . . . 5,000,000 , . . . 10,000,000 192,000 . . . 22,000,000 . . . 5,000,000 .... 81,100,000 11. Miscellaneous sums in hand 12. Remaining on hand from the recent loan of two milliards . . . 487,449,300 8,500,000 65,000,000 Grand total of receipts 2,344,795,959 The continued deficits from 1814 to 1869 were covered by loans inscribed in the grand livre de la dette publique, bearing interest, and known as the rentes at 3, 4, 4, and 5 per cent. During the 15 years of the restoration (1815-'30) the national debt was more than trebled ; under Louis Philippe (1830-'48) it increased but one fourth ; under Napoleon III. the consolidated debt alone rose from 5,577,000,000 fr. in 1853 (bearing 220,000,000 fr. interest) to 11,710,- 000,000 fr. in 1870 (bearing 364,000,000 fr. interest). In consequence of the enormous expenses caused by the war against Germany, the interest on the consolidated debt had in- creased in 1872 to 542,000,000 fr., representing a nominal principal of 15,801,000,000 fr. The other liabilities of the state, including the float- ing debt (750,000,000 fr.), amounted in the same year to 6,821,500,000 fr., thus swelling the entire public debt of France to 22,622,- 500,000 fr., bearing an annual interest of more than 1,000,000,000 fr. The military establish- ment of France is based on the law of July 27, 1872, which went into operation Jan. 1, 1873. According to this law, every Frenchman must personally render military service, substitution and enlistment for money being forbidden ; and every Frenchman not declared unfit for military service may be called upon from the age of 20 to that of 40 years to enter the active army or reserves. He must be enrolled for five years in the active army, four years in the reserve of the active army, five years in the territorial army, and six years in the reserve of the territorial army. Young men who can prove a certain amount of education by passing an examination are permitted to enlist as vol- unteers for one year only, and to obtain thereby exemption from service in the active army. Soldiers of the active army who can read and write, and have learned their duties, may be furlpughed for an indefinite time. The reor- ganization of the army was not yet completed in 1873. In 1872 the infantry embraced 126 regiments of 4 battalions each, 4 regiments of zouaves, 3 of Turcos, 1 foreign regiment, 30 battalions of chasseurs, and 3 battalions of light African infantry; in all, 134 regiments and 33 battalions, or 569 battalions. The cavalry was composed of 12 regiments of cuirassiers, 20 of dragoons, 14 of chasseurs, 10 of hussars, 4 of chasseurs d'Afrique, and 3 of spahis," in all, 63 regiments. The artillery, according to the budget for 1873, is to be brought to 32 regiments, to which must be added 1 regi- ment of pontonniers, 10 companies of workmen, 5 companies of gunners, and 2 regiments of train. The engineers embraced thus far 3 regiments of sappers and 1 company of work- men. The government return of 1871 gave the nominal strength of the army on the peace footing as 404,192 men and 86,368 horses; and on the war footing, 757,727 men and 143,238 horses. France is divided into 22 military di- visions, governed by generals of division, and the most important by marshals, and into as many subdivisions (under brigadier generals) as there are departments. The headquarters of the divisions are in the following cities: Paris, Eouen, Lille, Chalons-sur-Marne, Be- sangon, Lyons, Marseilles, Montpellier, Perpi- gnan, Toulouse, Bayonne, Bordeaux, Nantes, Rennes, Bastia, Tours, Bourges, Clermont,