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Constitutional Imperialism in Japan
[Vol. VI

surplus of each financial year may be successively carried over and disbursed until the end of the year, in which the said work, manufacture, or other undertakings shall be finished.

Article XXIII.—Money paid back for refunding sums which had been out in mistake or had been overpaid, receipts belonging to a financial year of which the accounts of receipts and payment have been finished, and all other receipts not provided in the budget, shall be taken into the revenue of the current financial year. However, in the case of an advance payment, of a disbursement in approximate amounts, or of a disbursement by a temporary interchange of items, which has been made in accordance with the provisions of law or Imperial Ordinance, the sums of money paid back may be applied for refunding the respective appropriations, out of which they had been originally paid.

Chapter VIII.—Works Under the Government. The Sale and Purchase, and Lending and Borrowing of Objects

Article XXIV.—Excepting the cases otherwise prescribed by law or Imperial Ordinance, works under the Government, and the sale and purchase and fending and borrowing of articles, shall be put to competition, by giving public notice. In the following cases, however, contracts may be entered into at discretion, without resorting to the competitive means:—

  1. In the case of the purchase or borrowing of articles in the exclusive possession of a single person or company.
  2. In the case of works to be carried out, or of articles to be purchased or sold, or to be lent or borrowed, under circumstances requiring the actions of the Government to be kept secret.
  3. In the case of extraordinary urgency, when there is no time to put to competition the undertaking of a work, or the purchase or sale, or borrowing or lending of articles.
  4. In the case of articles which, on account of their peculiar nature, or on account of the special object for which they are to be used, require to be purchased directly in the place of production or manufacture, or from the producers or manufacturers.
  5. In the case of the purchase of manufactures or instruments, which cannot be manufactured except by special artists.
  6. In the case of the purchase or lease of lands and buildings, requiring particular situation or construction.

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