Full resolution (JPEG) - On this page / på denna sida - X. The Exchequer and Civic Duties
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But, as we have said, there was this weak point in the
old Swedish constitution at the end of the eighteenth
century, that the government could increase the
customs tariff without asking the Estates, so that the
whole of this important department was outside their
influence. This restriction has been severely felt in
modern Finland, and might impair the efficient
co-operation of the estates with the government in public
affairs. It is chiefly in consequence of historical
conditions that the budget is divided into separate
funds. The large portion controlled by the Crown
only is called the General State Fund. The other
portion, which is decided by the co-operation of the
Diet, is again divided into three parts — (1) the
so-called Voted Fund, consisting of the taxes voted only
provisionally, the appropriated part of the profit of the
Bank of Finland, and sometimes a contribution from
the General State Fund, from which the expenses of
the elementary schools and a contribution to
military defence are paid; (2) the Military Fund, consisting
of the land taxes and rent of land which was used for
the old army under the military tenure system, and of
sums voted specially by the Diet; (3) the Fund
for the Means of Communication; this is not what
is called a capitalised fund, or a fund which has
its own capital; it is only for the purpose of giving to
the railroad construction a financial basis independent
of the other parts of the budget or of the economy of
the State. Under this fund is included as expenditure
the interest and amortisation of the railway loans, and
the estimated expenses of construction; and as revenue
the net income of the railways, the larger part of the
tax on alcohol, and the new loans for railway
construction.
The estimate of the ordinary revenues belonging to
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