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Of the ordinary revenue the taxes yield 48½ millions,
or 69 per cent.; income of capital and other property,
railways, canals, and public enterprises, 2⅔ millions,
or 29.5 per cent.; divers revenue, 1.5 per cent. The
most important taxes are the custom duties, estimated
at 32 millions, which is a low estimate; thereafter the
excise on alcohol, 6¾ millions; taxes on land, 3¼;
personal taxes, 2,100,000; stamp taxes, 1,700,000;
malt tax under one million (a rather low estimate);
duties on the sawmills, or rather on exported lumber,
under half a million; finally, some less considerable
taxes, payment for passports, and other minor fees.
Among the revenue derived from Government
property and enterprises the surplus of the railroads
is the most important, averaging 9,300,000 marks;
the gross revenue of the large government forests is
estimated very low, at 2⅔ millions; gross profit on the
post, 3,800,000; gross profit on the canals, 525,000;
interest-bearing funds, 1,300,000. Of the Bank of
Finland’s surplus the Diet appropriates 900,000
marks per annum. The gross profit system is correct
as concerns the statement of all real public expenses,
but it is hardly correct not to deduct the expenses of
enterprises in which the government is acting rather
as a private trader.
A good impression is created by a study of the
public expenses, especially of the large amount applied
to further general intellectual and material
development. More than one million is put down as
reimbursement of public duties, from the custom-house,
&c. The superior administration costs about 2 millions,
among which may be noted some hundreds of thousands
disposed of by the Emperor personally. Hardly 3½
millions are expended by the Department of Justice,
including 1½ million for the prisons. Some of the
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