It will be observed that by far the greater proportion of the State’s revenue is derived from the State lands (Domaine privé), which is fully considered in a succeeding chapter. Direct personal taxation is a comparatively small item, being only 600,000 francs, or one forty-seventh part of the year’s budget. Import duties, including duties on alcohol, are only 1,600,000 francs, while duties on exports amount to 4,550,000 francs. These duties were, as hereinbefore stated, fixed by arrangement with France and Portugal on April 8, 1892, for a term of ten years, and by a protocol dated May 10, 1902, extended until July 2, 1905.
The export duty collected on India-rubber and ivory under these tariff agreements between the interested Powers are as follows:
| Ivory, in pieces or sticks | Frs. | 10 | per kilo. |
| Tusks of less weight than 6 kilos | ” | 16 | ” ” |
| Tusks above 6 kilos in weight | ” | 21 | ” ” |
| India-rubber | ” | 4 | ” ” |
“Personal taxes,” says Descamps, “are levied upon three bases: 1, The area of inhabited buildings and enclosures; 2, the number of employés in service; 3, the ships and boats used by tax-payers.” As to the taxes en nature, levied upon the natives and already referred to in a previous chapter, the Chevalier de Cuvelier, Secretary of State of the Congo Free State, says in his official capacity in the Bulletin Officiel for June, 1903, that “it is as legitimate as any other kind of tax. It does not impose upon the native obligations of a different nature or heavier than the system of taxation employed in neighbouring colonies, such, for instance, as the British hut-tax. It is the native’s contribution to the public charges incurred by the State in exchange for the protection given him. In the Congo State this participation in the State’s support is light, seeing that it represents on an average not more than forty hours of native labour in a month.” It is the payment of tax in this form that the State terms prestation, which, if literally translated, would mean enforced labour upon roads.
In 1902 a general reduction of direct taxation was decreed. At the same time the taxation of all religious, charitable, and scientific institutions and enterprises was reduced to 50 per cent. of the rate which prevailed when the State had no revenue from import dues or from its domain lands. By a decree of 25th June, 1902, all personal taxes are entitled to one-fifth reduction so long as the State lands (domaine), tributes, and taxes in kind, yield the sum of 17,000,000 francs annually. In order to develop and extend the public highways, and works increasing the facilities of commerce, religion, agriculture, etc., the native prestations and their proper distribution have formed the subject of numerous decrees, all seeking to equitably adjust this form of taxation. One of the later decrees, that of 18th November, 1903, provides, amongst other measures protective of the native, that “In order to fix the tax justly and equitably among the natives, the territorial chiefs must take into account the nature of the work to be done, the age and the skill of the natives subjected to the prestation, and finally the obligation of the State to remunerate the natives for all work done by them.”[33]
Native Carpenters at Work, Mission of New Antwerp, 1897.
The items constituting the State’s annual expenditure throw an interesting light on the subject of these native prestations in the Congo State. The State’s enemies found their charges of slavery largely upon the fact that the State enforces this labour upon the natives instead of imposing a tax in specie. In 1903 the State paid to its European officials and employés in the Congo force publique the sum of 1,800,000 francs, whereas during the same period the wages it paid to natives in the same service amounted to 2,050,000 francs. In developing the State lands at a cost of 6,014,790 francs during that year, the sum of 2,802,190 francs was paid to natives as wages. For extending agriculture and replanting India-rubber vines the sum of 1,373,932 francs was expended in 1903. The following items, taken from the table of expenditure for the same year, may be interesting:
Home Department
| Frs. | |
| The Administrative Service of Europe | 165,000.00 |
| The Administrative Service of Africa | 3,180,310.00 |
| The Army | 7,701,765.00 |
| Naval Expenditure | 2,023,376.00 |
| Sanitary Department | 504,120.00 |
| Public Works | 1,081,885.00 |
| Missions and Educational Establishments | 121,425.00 |
| Expenses relating to some Transports in Africa, not Drawn up in the Budget | 1,600,000.00 |