In the budget of 1884-5 the sum of 1,644,6697. is set down for public instruction.

Revenue and Expenditure.

The estimates of public revenue and expenditure submitted by the Government to the Chambers are always prepared to show an even balance, without surplus or deficit; but in recent years the former has been constant, as a rule, and the latter an exception. The surplus of the five years from 1870 to 1874 varied from 1,425,000l. in 1870, to 4,158,0087. in 1872, reaching its maximum in the latter year. But there were deficits in 1875, in 1876, and in 1877.

Up to the end of 1876, the finance estimates were for the calendar year, but it was then decided that henceforth they should be, as in Great Britain, for financial years ending March 31. The first financial year under the new arrangement commenced April 1, 1877, so that the preceding accounts were for a period of 15 months, commencing Jan. 1, 1876, and ending March 31, 1877.

The budget estimates of revenue and expenditure (which are made to balance) of Prussia were as follows during each of the nine years from 1875 to 1884 :

The revenue in the financial estimates of Prussia is divided under heads, representing the various ministerial departments. Receipts from state railways form the chief source of revenue, and, next to them, the direct taxes. In recent years, the income from railways and other state undertakings, such as mines, has been largely increasing, showing a tendency to become a far more fruitful source of revenue than all taxation, direct or indirect.

In the budget estimates for the year ending March 1885, the sources of revenue were given as follows:

The expenditure in the financial estimates of Prussia is divided into ordinary (fortdauernde) and extraordinary (einmalige und ausserordentliche) disbursements. The ordinary is subdivided into current expenditure (Betriebs-Ausgaben), administrative expenditure (Staatsverwaltungs-Ausgaben), and charges on the consolidated fund (Dotationen). In the estimates for the financial year ending March 31, 1885, the branches of expenditure were as follows:—

C. Charges on Consolidated Fund :—

Addition to Krondotation' of the King.

Interest of public debt, inclusive railway debt
Sinking fund of debt

Annuities and Management

Chamber of Lords

19,108,113
2,010,379
172,270

Chamber of Deputies

1,201,370

Contribution to Imperial funds

40,769,167

Appanages, Annuities, Indemnities, &c.

65,240,348

In the preliminary estimates for 1885-6, the revenue is set down at 1,257,725,000 marks; ordinary expenditure 1,221,175,788 marks; extraordinary expenditure 36,549,212 marks.

The total expenditure amounts to a little more than 27. per head of population. The direct taxes amount to 5s. 3d. per head. The income-tax averages about 1s. 2d. per head of population.

The expenditure for the army and navy is not entered into the budget of Prussia, but forms part of the budget of the Empire. (See p. 106.)

The public debt of the kingdom, inclusive of the provinces annexed in 1866, was, according to the budget of 1884-5, as follows:

The charges for interest, amortisation and management of the debt amounted to 157,546,339 mark, or 7,877,3117., in the financial year 1884-85.

The debt amounts to 4l. 6s. per head of population, and the interest to 58. 8d. per head. The clear income from the State railways alone would nearly pay for the yearly interest and management of the debt. The gross income from railways increased from 18,457,5271. in 1882-3 to 28,629,7877. in 1884-5.

Army.

The military organisation of the kingdom, dating from the year 1814, is based on the principle that every man, capable of bearing arms, shall receive military instruction and enter the army for a certain number of years. The conditions of service have been already described under Germany.

Area and Population.

The area of Prussia extends over 6,311 German, or 137,066 English square miles. At the last census of Germany, taken December 1, 1880, the kingdom had 27,279,111 inhabitants. Prussia is administratively divided into twelve provinces, which again are subdivided into thirty-five government districts (Regierungsbezirke), with the principality of Hohenzollern, cradle of the royal family.

The following table gives the area and population, according to the census of December 1, 1880 :

The census returns of December 1, 1875, showed that at that date there were in Prussia 12,692,370 males and 13,050,034 females, being an excess of only 357,664 females, or less than in most other European states; in 1880, 13,414,866 males and 13,864,245 females. The legal population of Prussia in 1880 was 27,223,917. At that date the number of foreigners (exclusive of other Germans) resident in Prussia was 98,958, of whom 24,159 were Austrians, 22,770 Danish, 15,843 Dutch, 10,814 Russian, 5,221 English, 4,343 Swedes, 3,484 Swiss, 3,015 Americans, 2,732 Belgians. The estimated population in 1882 was 27,456,882.

The total population of the kingdom in 1819 was 10,981,934. In December 1858 the population had augmented to 17,739,913, showing an increase 61.34 per cent. for 39 years, or of 1.57 per cent. per annum. At the next census, taken December 3, 1861, the population was found to have risen to 18,491,220, being an increase of 4.27 per cent. in three years. In 1866 the limits of the kingdom