| Year. | Revenue. | Expenditure. | Deficit. |
|---|---|---|---|
| £E. | £E. | £E. | |
| 1899 | 126,596 | 511,693 | 385,097 |
| 1900 | 156,888 | 614,780 | 457,892 |
| 1901 | 242,309 | 629,969 | 387,660 |
| 1902 | 270,226 | 639,493 | 369,267 |
| 1903 | 462,605 | 810,019 | 347,414 |
| 1904 | 531,000 | 815,500 | 284,500 |
| 1905[9] | 535,883 | 915,646 | 379,763 |
| 1 £E. = 100 piastres = £10s. 6d. | |||
The deficit is made up by the Egyptian Government, which now contributes annually to the cost of Civil and Military Administration in the Sudan the nominal sum of about £E.380,000. The actual sum contributed is, however, not really so large as this, for about £E.60,000 is paid in Customs dues in Egypt on goods going to the Sudan, which sum is absorbed by the Egyptian Government; and the Sudan Government pays the Egyptian Government an annual amount of between £E.122,000 and £E.282,000 (£E.186,757 in 1905) for the maintenance of that portion of the army which is in the Sudan.
Some changes were introduced into the system of accounts in 1903 which caused a considerable increase in the figures on both sides of the Budget of that year as compared with those for previous years, but this increase was apparent only and did not affect the amount of the contribution by the Egyptian Government towards the Civil and Military expenditure of the Sudan Government.
Besides the above budgetary expenditure, additional credits to the extent of £E.1,060,114 have been authorised since 1899, principally for completing and improving the railway between Halfa and Khartoum, for telegraph extensions, public works and for other purposes. Moreover, the entire cost of the railway now in course of construction between Suakin on the Red Sea and the Nile at a point near the Atbara River in the Berber Province, and expenditure connected with the new harbour works at Sheikh Barghout to the North of Suakin, will be borne by the Egyptian Government.
SOURCES OF REVENUE AND TAXATION.
The revenue is derived at present from the following taxes, etc., which are imposed according to the circumstances of the Province:—
| Land Tax. | Royalties. |
| Date Tax. | Customs. |
| Animal Tax. | Sales (of Government properties,etc.). |
| Road Tax. | Woods and Forests. |
| House Tax. | Miscellaneous, includingrents, ferries, licences, stamped paper, market and court fees,slaughtering dues, etc., etc. |
| Boat Tax. | |
| Tribute from Tribes. |
Land Tax.—A proportion of this tax is derived in certain Provinces from the “Ushur,” or tenth part, tax. This is assessed on the value of the products of the land, and is paid sometimes in kind, but generally in cash.
The land tax is assessed on the extent and value of the irrigated land, and varies from 10 piastres to 60 piastres a feddan (acre). Rain lands pay less than irrigated lands, whilst those only recently coming under cultivation pay less than those already long cultivated, etc., etc.
The Date Tax is levied on date palms, at the rate of 2 piastres per tree, whether male or female.