475,4131.; Ireland, 732,6271.; Science and Art Department, 364,8251.; British Museum, 152,133/.; Queen's Colleges, Ireland, 14,378.; National and Portrait Galleries, 19,050.; Learned Societies, 23,4001.; London University, 12,3467.; University Colleges, Wales, 8,000l.; Scotch Universities, 19,0311.; Superannuation and Retired Allowances, 446,8287.; Pauper Lunatics, 639,500. The following tables show the total amounts of the estimated and actual gross public revenue and expenditure for the ten financial years from 1875 to 1884, together with the proportion per head of population of the United Kingdom :

The expenditure for 1877-78 included extraordinary disbursements in connection with the Russo-Turkish war, and that for the years 1878-79 and 1879-80 a portion of the cost of the war in

South Africa, and that for the two following years grants to India on account of the Afghan war. The expenditure in 1882-3 included about 4,000,000l. in connection with the war in and the occupation of Egypt, and again a grant in aid of 500,000l. to India for the Afghan war.

It will be seen from the above tables that, during the ten financial years ending March 31, from 1875 to 1884, there was as a rule a considerable surplus each year of revenue over expenditure, though some years show a very large deficit. The financial year 1874-75 showed a surplus of 593,8337.; the year 1875-76 a surplus of 509,9207.; and the year 1876–77 a surplus of 439,8091. The year 1877-78. exhibited a deficit of 2,640,1977., the year 1378-79 a deficit of 2,291,8177., the year 1879-80 a deficit of 2,840,6927., the year 1880-81 a surplus of 933,3641., the year 1881-2 a surplus of 349,7281., the year 1882-83 a surplus of 98,187., and the year 1883-84 a surplus of 205,6201. During the ten years the total deficits amount to 7,772,7061., and the total surpluses to 3,793,9887., thus leaving the very considerable net deficit of 4,642,245l. The last year in which there was a deficit previous to 1877-8 was 1868-9, when it amounted to 2,380,8251.

During the greater part of the period, there was an almost uninterrupted reduction of taxation. From 1864 to 1873 taxes to the amount of 26,388,000l. were repealed or reduced, and during the eleven years from 1874 to 1883 the changes made in taxation were as follows:

The revenue from the most important of direct taxes, that upon incomes, underwent many alterations from the time it was established in its present form in 1842, till the year 1884.

The annual revenue during each of the financial years from 1875 to 1884 was as follows:

The gross amount of the annual value of property and profits assessed to the income tax under each of its four schedules, in the year 1883, in the United Kingdom, was 612,836,0587.; in 1871, it was 465,594,3667. Of the amount for 1883, the share of England was 516,948,2721.; of Scotland, 59,406,7081.; of Ireland, 36,481,0787. The annual value of the land thus assessed was in 1881, in England, 51,599,4287.; and in 1883, 48,402,9157.; in Scotland, 7,711,8957. in 1881; and 7,573,2517. in 1883; in Ireland, 9,980,6501. in 1881; and 9,981,156 in 1883; total for the United Kingdom, 1881, 69,291,9731.; and 65,957,3221. in 1883, showing a net decrease of 2,853,7107. For house property the annual value for England was 102,417,1047. in 1881; and 109,374,2531. in 1883; Scotland, 11,838,2697. in 1881; and 12,046,524l. in 1883; Ireland, 3,210,5047. in 1881; and 3,399,8517. in 1883; total, 117,465,8771. in 1881; and 124,820,6287. in 1883. The total annual assessed value of the mines in the United Kingdom in 1883 was 6,733,740l., of which over 5,799,4631. belonged to England, 921,7591. to Scotland, and 12,5081. to Ireland. The annual value of the railways in the Kingdom was 32,075,3321., of which 27,352,3167. belonged to England, 3,566,1427. to Scotland, and 1,156,8741. to Ireland. The ironworks were valued at 2,962,6097. annually, of which 2,542,7831. belonged to England, and 419,8261. to Scotland. The annual value of canals was assessed at 3,291,7467., of gasworks, 4,686,6331., of quarries, 879,855l., of waterworks, 2,987,5581. The total national income of the

United Kingdom for 1881 may be roughly estimated at close on 1,200,000,000l., and its capital at 9,000,000,000%.

The total amount annually raised by local taxation was as follows in the three divisions of the United Kingdom in the year 1881-82:

Direct, levied by rates. 27,905,608 3,085,707 2,704,066 33,695,381

In the previous year the total receipts were 63,786,2927., and in 1867-8 they were only 36,496,000l. The largest rates levied in 1882 were by the Urban Sanitary Authorities, which, in England and Wales alone, amounted to 9,101,7787.; next came the poor rates, which in England amounted to 8,335,9187.; the School Board rates in England amounted to over 1,772,2631. The expenditure for the same year was, in England and Wales, 56,545,3921.; in Scotland, 6,051,5741.; in Ireland, 1,068,5331.; total for Great Britain, 66,665,4997., against 63,402,5907. in the previous year. The total expenditure in connection with the relief of the poor in the Kingdom was 11,475,1407.; police, sanitary, and other public works absorbed 34 millions, and School Boards, 4,967,3067.

If the total amount of local taxes be added to the total amount of inland revenue actually received at the Exchequer during 188182, it will bring the total taxation of the United Kingdom to 911 millions.

The largest branch of national expenditure, amounting to one