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(Page 373)
7. The County of Syrmia.
8. The County of Bjelovar.
[Point 8 was added by ' 9 of Article XXXIV, 1873.] Further the following frontier regiments:--
1. That of the Lika.
2. That of Otocak.
3. That of Ogulin.
4. That of Slunj.
5. The first Banal Regiment.
6. The Second Banal Regiment.
7. That of Varazdin-Krizevci.
8. That of Varazdin-St. George.
9. That of Gradiska.
10. That of Brod.
11. That of Peterwardein.
finally the present Dalmatia.
[Points 7 and 8 drop off, under ' 8, XXXIV., 1873.)
' 67. Until the territorial integrity of Croatia, Slavonia and Dalmatia, as described in the preceding paragraphs, has been restored, Hungary consents that the Customs Offices in Semlin, Mitrovica, Raca, Klenak and Jakova be separated from their present direct administrative control and subordinated to the Agram Finance Department, as recognition of the territorial link.
' 68. After this agreement has been sanctioned, those laws and existing resolutions which conflict with it, cease to be valid.
' 69. On the contrary all those constitutional rights and fundamental laws, whose enjoyment and protection have in the past extended equally to Hungary and Croatia-Slavonia, and which do not conflict with this agreement, are regarded in future also as joint rights and fundamental laws of the territories of the Hungarian Crown.
' 70. This agreement is, after receiving the Royal sanction, to be inarticulated as a Joint Fundamental Law of Hungary and Croatia, Slavonia and Dalmatia.
The financial provisions of the Compromise were revised by Law XL of 1889, which ran as follows:-- Since the period of duration of the financial portion of the Agreement contained in Article XXX of 1868 (as laid down in ' 12 of this law), and also the period of its provisional extension under Articles XLIII of 1887 and XXXIV of 1888 have expired; a new financial agreement has been reached by joint consent, between the Hungarian Parliament on the one hand and the Diet of Croatia, Slavonia and Dalmatia on the other hand, in the manner prescribed in ' 70 Of Article XXX of 1868. This agreement, having also been confirmed,
enforced and sanctioned by His Imperial and Apostolic Royal Majesty, it is hereby inarticulated as a Joint Fundamental Law of Hungary and of Croatia, Slavonia and Dalmatia, as follows:--
' 1. According to the principle recognized on the part of Croatia, Slavonia and Dalmatia in ' 11 of Article XXX of 1868, that these countries are bound to contribute, in proportion to their taxable capacity, to those costs which on the one hand the territories of the Hungarian Crown and the other territories of His Majesty have recognized as Common, and on the other hand to those which are involved by the Affairs declared as Common by all the territories of the Hungarian Crown in the said Article XXX of 1868; this proportion of taxable capacity has--according to the same data on the basis of which the quota to be contributed by the territories of the Hungarian Crown towards the expenses incurred jointly with the other territories of His Majesty was fixed by Article XXIII of 1887 up to the end of 1897--been fixed for the same period at
920064805 for Hungary.
70935195 for Croatia and Slavonia.
' 2. Since, however, the considerations indicated in ' 13 of Article XXX of 1868 still hold good, Hungary hereby willingly consents, that out of the revenues of Croatia and Slavonia there shall first of all be deducted a certain portion which is fixed in this Agreement for the period of its validity for the expenses of internal administration of these countries, and that the sum which remains after the requirements of internal administration have been satisfied shall be employed for the expenses of Joint Affairs.
' 3. On the basis of the principles laid down in the preceding paragraphs, the following financial agreement has been reached between Hungary on the one hand and Croatia and Slavonia on the other hand.
' 4. From January 1, 1890, up to the date till which the agreement regarding the quota to be contributed to the expenses of the Joint Affairs of the territories of the Hungarian Crown and of the other kingdoms and territories of His Majesty lasts, the requirements of the internal administration of Croatia-Slavonia is to be covered first of all by 44 per cent. of the direct and indirect taxes, as also of the other public income of Croatia and Slavonia, in so far as these do not fall under the provisions of ' 5 of the present law; that is, 45 per cent. of the net public income of these territories are to be paid over to whichever provincial or local treasury the legislature or government of these territories shall request.
56 per cent. of the total revenue of Croatia and Slavonia are to be paid over to the Joint Treasury, to cover the joint expenses.
The 44 per cent. of net public revenue of Croatia and Slavonia are calculated in such a way that from the total direct and indirect taxes of Croatia and Slavonia, from the revenue of the statelands
situated in Croatia and Slavonia and from the other public sources of revenue (so far as these do not fall under ' 5 of the present law) only such expenses are to be deducted as are connected with the calculation and collection of taxes (under which the cost of the joint financial administration is not included), with the administration of statelands, with the collection and direct administration of indirect taxes, dues and other public sources of income.
Arrears of taxes due up to the end of 1867 and collected since January 1, 1890, are to be dealt with in future under ' 30, XXX, 1868.
Paragraphs 5 and 6, having been subsequently repealed, need not be given here. The latest Financial Compromise between Hungary and Croatia was concluded in 1906 and runs as follows:--
Article X, 1906.
The period of the financial Compromise as laid down in Article XL of the year 1899 and also the period for which this was extended by Articles XLII, 1897, V, 1899, XLVII, 1899, XXXII, 1900, XXIX, 1901, and XXV., 1902, having lapsed, a new Financial Compromise has been concluded by joint agreement, in accordance with ' 70, XXX, 1868, between the Parliament of the kingdom of Hungary on the one hand and the Parliament of the kingdom of Croatia Slavonia and Dalmatia on the other hand. This agreement having been approved, confirmed and sanctioned by His Imperial and Royal Apostolic Majesty, is hereby enacted as a joint fundamental law of the Kingdom of Hungary and the kingdoms of Croatia-Slavonia and Dalmatia, as follows:--
' 1. All claims or debts of Hungary towards Croatia and Slavonia or of Croatia and Slavonia towards Hungary in the past--including the year 1903, up to December 31--are to be regarded as mutually cancelled, so that from the period previous to January 1, 1904 no debt of any kind exists any longer between Hungary and Croatia and Slavonia.
' 2. According to the principle recognized by the Kingdom of Croatia-Slavonia and Dalmatia in ' 11, XXX, 1868, that these territories are bound to contribute, according to their taxable capacity, to those expenses which are necessitated on the one hand by the affairs recognized as common between the territories of the Hungarian Crown and the other territories of His Majesty and on the other hand by the affairs described in the aforesaid Article XXX, 1868, as common to all the territories of the Hungarian Crown; this proportion of taxable capacity is fixed for the period from January 1, 1904, to December 31, 1913, on the basis of the total revenues of Hungary on the one hand and Croatia-Slavonia on the other hand during the years 1893 to 1902, from the direct taxes--excluding the military exemption tax and the transport tax--from the stamp and
law duties and from the tobacco and salt monopolies, in the proportion of
910873 per cent. for Hungary.
80127 per cent. for Croatia and Slavonia.
' 3. Since, however, the considerations laid down in ' 13, XXX, 1868, are still in force, the Kingdom of Hungary gladly consents now also, that first of all a fixed amount--which will be fixed in this Compromise for the period of its duration, for the internal administration of these territories--shall be deducted from the revenues of Croatia and Slavonia and that what remains over after the requirements of internal administration, shall be devoted to the expenditure involved by Joint affairs.
' 4. On the basis of the principles stated in the above paragraphs the following financial compromise has been concluded between Hungary on the one side and Croatia and Slavonia on the other.
' 5. From January 1, 1904, to the end of 1913, the requirements of the internal administration of Croatia are met out of the public revenues of Croatia and Slavonia as defined below--in so far as these revenues do not fall under ' 6 of this law--namely, out of the public revenues of these territories the portion fixed below is to be paid over to whatever Croatian-Slavonian provincial or municipal treasury the legislature or government of these territories(464) shall prescribe.
The remainder of the net public revenue of Croatia and Slavonia is to be paid into the Joint Treasury ('12 and 27, XXX, 1868) in payment of the proportion due for Joint Expenses.
In order to render it possible to calculate the net public revenue of the kingdom of Croatia and Slavonia, a distinction must be drawn
(1) between those sources of revenue in respect of which the Joint public revenue drawn from them can be fixed as undoubtedly belonging to Croatia and Slavonia, and
(2) those sources of revenue, in respect of which the joint public revenue drawn from them cannot be fixed as undoubtedly belonging to Croatia and Slavonia.
The net public revenue of Croatia and Slavonia derived from sources of income which fall under (1) is calculated in such a manner that from the income of state lands situated in Croatia and Slavonia and from other public revenue (such as does not fall under ' 6 of this law) only such expenses are to be deducted as are connected with the calculation and collection of taxes (in which the expense of the joint financial administration is not included), with the administration of state lands, and with the collection and direct manipulation of the remaining public revenue.
The revenue of Croatia and Slavonia derived from sources of income which fall under (2)--especially from the transport duty
464. In the Croat text, "sister-kingdoms."
(Page 377)
(under Law XX, 1875), from the existing octroi duties on wine and meat, from lotteries and from such revenue as, accruing in the future, would fall under the sources of income mentioned in (2)--is calculated in such a manner that from the joint gross revenue of the territories of the Hungarian Crown falling under these heads, the expenses of collection and direct administration of this revenue--in which the expense of the joint financial administration is not included--are deducted; and out of the net yearly revenue of the territories of the Hungarian Crown 80127 per cent. is reckoned as the revenue which Croatia and Slavonia derives from these sources, in proportion to taxable capacity.
Forty-four per cent. form that portion of the net public revenue of Croatia and Slavonia which (by line 1 of this ') is to be applied to the requirements of internal administration; but with this limitation, that the 44 per cent. quota of the net revenue falling under (2) may not exceed that sum which would be realized, if this revenue had exceeded the revenue of the previous year (beginning with 1905) by 5 per cent. The surplus over that sum is to be employed firstly in meeting a deficit, if the net revenue from the state forests situate in Croatia and Slavonia should fall below the net revenue of 1902, or if the revenue from one of the sources specified under (1) should cease as the result of legislation, or be so affected thereby as to fall beyond the net revenue of 1902. But the sum which is not required for this purpose is to be paid into the Joint Treasury, together with 56 per cent. of the net revenue of Croatia and Slavonia calculated on the above basis.
' 6. Paragraph 18, XXX, 1868 is amended in such a way that the following are excluded from the revenue which under ' 5 has to be divided between the requirements of the internal administration of Croatia and Slavonia and the expenditure for Joint Affairs:--
(a) revenue from frontier Customs, which in future also are to be calculated as contributing towards the payment of the affairs recognized as Common between the territories of the Crown of St. Stephen and the other territories of His Majesty.
(b) excise duties on wine and meat, which are in future also to be applied to meeting communal expenditure. (c) The clergy tithes paid by the Catholic population of the county of Bjelovar, which can also be applied to meeting the autonomous expenditure of Croatia and Slavonia.
(d) The military exemption tax (under Art. XXVII, 1880) which as revenue devoted to a particular purpose, cannot be a subject for division.
' 7. The annual settlement of accounts between the kingdom of Hungary and the kingdom of Croatia and Slavonia is to be made in the manner developed by ' 5, XL, 1889, with the following alterations:--
I. The actual revenue derived by Croatia and Slavonia from transport duty (under XX, 1875), excise duties on wine and meat, and lottery monopolies, and the expenses incurred in connexion with them, are to be omitted from this settlement; in their place, the net revenue of Croatia and Slavonia derived from such sources of income as are subject to dispute, is fixed in such a way that, when the transport duty (under XX, 1875) excise duties on wine and meat and lottery monopoly have been finally calculated, the actual joint revenue of the territories of the Hungarian Crown are reckoned up, the following deductions being made in the particular year:--
(1) The joint expenses connected with the administration of the transport duty (under XX, 1875) and those specified in the final settlement as direct taxes and Land Redemption charges for all the territories of the Hungarian Crown.
(2) The joint expenses connected with the administration of the excise duties on wine and meat, for all the territories of the Hungarian Crown, with the exception of
(a) the actual expenses incurred on the basis of ' 1, VI, 1899 and ' I, XVIII, 1901, in towns with municipal rights and open communes throughout the territories of the Hungarian Crown.
(b) the actual expenses incurred on the basis of XXXV, 1888, in redemption of and interest on the Indemnity Fund for Croatian and Slavonian inn licences.
(3) the joint actual revenue obtained on the basis of excise duties imposed in Hungary upon meat.
(4) that part of the actual revenue obtained by taxes imposed in Hungary upon wine, coming under the taxes on wine regulated by XLVII, 1887.
(5) the actual expenses incurred by the administration of lotteries throughout the territories of the Hungarian Crown, described in the final state settlement as lottery dues. Of the revenue obtained on this basis in the territories of the Hungarian Crown, 80127 per cent. is to be regarded as the revenue which Croatia and Slavonia derive from these sources (i.e. from disputable sources). On the basis of ' 50, XXXV, 1888, Croatia and Slavonia have to meet out of this revenue the expenses of amortization and interest on the indemnity fund for Croatian-Slavonian inn licences, in such a way that the sum remaining after these expenses have been met forms the net revenue of the kingdom of Croatia and Slavonia from the sources specified above. II. As the public revenue of Croatia and Slavonia from stamp dues, obtained (under Art. XXIII, 1868) from railway and steamer enterprises, is to be reckoned that sum which has actually flown into the Croatian-Slavonian State treasury and revenue office under this title.
III. As Joint Expenses between Hungary and Croatia and Slav-
onia are to be reckoned those expenses which are applied to such affairs as are recognized by '' 5-10, XXX, 1868 as common between Hungary and Croatia-Slavonia and Dalmatia. Accordingly, departing from the method hitherto adopted in the annual settlement of accounts,
(1) the following are not to be regarded as Joint Expenses:--
(a) the costs of industrial and commercial technical education.
(b) the costs of agricultural and economic statistics for the Ministry of Agriculture.
(c) the expenditure in interest on, and amortization of those capital sums raised on the basis of Art. XIV, 1904, or of any state loans which may be raised in the future, and these capital sums are to be applied to such public works as cannot be regarded as Joint within the meaning of '' 5-10, XXX, 1868.
(2) Only that percentage of the expenses of the central administration of the Ministry of Agriculture is to be regarded as joint expenses of Hungary and Croatia and Slavonia, which is formed by the expenses falling jointly upon Hungary and Croatia and Slavonia, in proportion to the total expenses of the Ministry of Agriculture.
' 8. Those sections of Articles XXX, 1868 and XXXIV, 1873, which are not repealed by the present statute are maintained unaltered.
END
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