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No. 3]
Appendix
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  1. Paper stating the actual accounts of the revenue and expenditure of the financial year, ended on the 31st day of the 3rd month of the current year.

Article VII.—The reserves to be provided in the budget shall be divided into the following two classes:—1st reserve; 2nd reserve.

The first reserve shall be used to supply deficiencies, which are unavoidable in the budget. The second reserve shall be used to meet necessary expenses unprovided for in the same.

Article VIII.—The account of sums defrayed out of the reserve shall, after the lapse of the financial year, be laid before the Imperial Diet, and its approbation shall be sought.

Article IX.—The maximum amount of the Treasury Bills to be issued during each financial year, shall be determined with the consent of the Imperial Diet.

Chapter III.—Receipts

Article X.—Taxes and other revenues shall be raised in accordance with the provisions of laws and ordinances.

Taxes and other revenues shall not be levied except by officials qualified therefor by law or ordinance.

Chapter IV.—Expenditures

Article XI.—The amount appropriated for the expenses of the Government for each financial year, shall be defrayed out of the revenues of the same financial year.

Article XII.—The Ministers of State shall not apply the appropriations for any object other than that prescribed in the budget; nor are they permitted to interchange the amounts of appropriation in each Paragraph one for the other.

The Ministers of State shall hand over to the Treasury all receipts under their control, and shall not make use of them directly.

Article XIII.—The Ministers of State shall draw order of payment upon the Treasury, in order to defray the expenses appertaining to their respective administrations.

The power to issue order of payment, however, may be delegated to other functionaries in accordance with rules specially provided for.

Article XIV.—The Treasury shall not make payment on such orders as are contrary to the provisions of laws and ordinances.

Article XV.—The Ministers of State shall not issue order of

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