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In this case also the estimate framed in 1880 was very low. We should take £ E. 750,000 as the figure on which to base our calculations if it were not for the fact that the Treaty which has recently been concluded with Greece will certainly lead to a considerable increase in the amount of duty levied on tobacco. It will not be unduly optimist to estimate that the total revenue under this head will before long attain the figure of £ E. 800,000. This, therefore, is the figure which we have taken as the basis of our calculations.

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In this case there was an increase of revenue amounting to £ E. 12,563 in 1881 over the actuals of 1880. The revenue in 1882 was affected by the rebellion. It will be seen that the revenue of 1883 (£ E. 89,800) was slightly (£ E. 914) below that of 1881 (£ E. 90,714).

Under these circumstances, we have adopted the estimate of the Egyptian Government, which, in round figures, is £ E. 92,000.

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Increase of estimate proposed by the Committee as compared with that of
of 1880

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£ E.

247,655

262,917

287.834

254,163

278,425

287,460

300,000

52,345

an

In considering these figures it is to be borne in mind that 1881 was exceptionally good, and 1882 an exceptionally bad, year. Looking at the whole series of years, the revenue appears to be rising, and we think that for the purposes of our calculations it may be taken at £ E. 300,000.

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The revenue is rising, and we think we may safely base our calculations on a figure of £ E. 210,000.

OTHER TAXES AND DUTIES (" AUTRES IMPÔTS ET REVENUS INDIRECTS").*

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*The receipts from these taxes and duties are stated together in Statement (B) (Appendix No. 3, p. 58) under one head, entitled, "Other Taxes and Duties,"

6. Slaughter-house dues ("droits d'abattage "). 7. Market dues.

8. Tolls ("droits de voirie ").

9. Hall-marking ("droits de marque d'orfèvrerie ”).

10. Warehouse dues (" droits de magasinage").

We proceed to deal with each of these heads separately.

We are unable to give the details of the actuals under each head for 1883, but, judging from the total amount recovered (£ E. 314,121), the details cannot differ greatly from those of 1882, in which year the total revenue under these heads. amounted to £ E. 316,251. In default of the actuals, we In default of the actuals, we give the estimates for 1883.

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In this case we have adopted the estimate of the Egyptian Government, viz., in round figures, £ E. 65,000, in so far as the duties paid by the native population are concerned, but we have added £ E. 20,000 as a very rough estimate of the additional revenue which may be expected when the tax is extended to Europeans, thus bringing our total estimate up to £ E. 85,000. It is, however, to be observed that the Decree under which the Europeans will pay Stamp duty has not yet been approved by the Powers.

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In this case also we have adopted the estimate of the Egyptian Government, viz., in round figures, £ E. 16,000.

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The revenue under this head appears on the whole to be rising, and we think that we may safely base our calculations on a figure of £ E. 95,000, being £ E. 3,987 in excess of the estimate of the Egyptian Government.

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A strong recommendation has been made by several high authorities in Egypt, and especially by Colonel Moncrieff, that these dues should be abolished. abolition would involve a loss of direct revenue of about £ E. 100,000 a-year, and a further considerable loss in the diminution of railway receipts, which is to be anticipated if the river traffic were left entirely free. After a very full consideration of this subject, we are not prepared to recommend the abolition of these dues. We have, therefore, accepted the estimate of the Egyptian Government, viz., in round figures, £ E. 95,000.

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In this case we have accepted the estimate of the Egyptian Government, viz., in round figures, £ E. 52,000.

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In this case the estimate proposed by the Egyptian Government (£ E. 19,695) appears to be too high. The revenue is stationary. We take £ E. 16,000 as the basis of our calculations.

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In this case we have accepted the estimate of the Egyptian Government, viz., iu round figures, £ E. 8,000.

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Decrease of estimate proposed by Committee as compared with that of 1880

1,573

In this case the estimate of the Egyptian Government (£ E. 1,123) is evidently too high. The proper figure to take would be about £ E. 300. But the tax yields so little that we think it had better be abolished altogether.

These figures include the amounts which appear under "Droits perçus à Kirdasseh," viz., £ E. 58 in the estimate, and £ E. 7 in the actuals, of 1880. Subsequent to 1880 this entry disappears.

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Increase of estimate proposed by the Committee as compared with that
of 1880

1,435

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In this case we have accepted the estimate of the Egyptian Government, viz., in round figures, £ E. 2,000.

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Decrease of estimate proposed by the Committee as compared with that
of 1880

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£ E.

326

272

387

380

280

72

300

26

This is not a tax. It represents the receipts on account of fees paid for warehousing goods by the Government for private individuals.

The estimate of the Egyptian Government (£ E. 72) appears to be too low. We take £E. 300 as the basis of our calculations.

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Our total estimate under this head is, therefore, £ E. 64,509 in excess of that of 1880, and £ E. 19,048 in excess of the estimate of the Egyptian Government for 1884.

III.-RAILWAYS, TELEGRAPH, AND PORT OF ALEXANDRIA.

In dealing with the expenditure side (pp. 15, 16) of the account we discussed the question of revenue under these heads. Our estimate of revenue is as follows:

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The actuals for 1883 amount to £ E. 314,121 (see Statement (B), Appendix No. 3, p. 58); but the details under each sub-head of the actuals cannot yet be given.

This estimate is £ E. 26,705 more than that of the Egyptian Government for 1894 (£ E. 1,303,295).

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In this case we have accepted the estimate of the Egyptian Government, viz., in round numbers, £ E. 8,000.

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Decrease of estimate proposed by Committee as compared with that
of 1880

28,100

We have taken this estimate rather low, as the receipts in past years included freight on Government stores. The receipts on this account will probably be lower in the future than they have been in the past.

V.-RECEIPTS OF OTHER DEPARTMENTS ("REVENUS DES AUTRES ADMINISTRATIONS DE L'ÉTAT").*

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29,939

Decrease of estimate proposed by the Committee as compared with that
of 1880

Our examination of this head of account reveals an unsatisfactory state of affairs. Whilst the receipts have been steadily diminishing, as will be seen by the figures given above, the expenses have increased heavily during the last few years. They have been as follows:

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In Statement (B) (Appendix No. 3, p. 58) the receipts under these four sub-heads are given in one item, entitled "Receipts of other Departments."

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