(d) The circle on the right bank of the Theiss contains eight counties: Abauj-Torna, Bereg, Borsod, Gömör-és Kis-Hont, Sáros, Szepes, Ung, Zemplén.
(e) The circle on the left bank of the Theiss contains eight counties: Békés, Bihar, Hajdu, Máramaros, Szabolcs, Szatmár, Szilágy and Ugocsa.
(f) The circle between the Theiss and the Maros contains five counties: Arad, Csanád, Krassó-Szörény, Temes and Torontál.
(g) Transylvania contains fifteen counties: Alsó-Fehér, Besztercze-Naszód, Brassó, Csík, Fogaras, Háromszék, Hunyad, Kis-Küküllö, Kolozs, Maros-Torda, Nagy-Küküllö, Szeben, Szolnok-Doboka, Torda-Aranyos and Udvarhely.
Fiume town and district forms a separate division.
Croatia-Slavonia is divided into eight counties: Belovar-Körös, Lika-Krbava, Modrus-Fiume, Pozsega, Szerém, Varasd, Veröcze and Zágráb.
Besides these sixty-three rural counties for Hungary, and eight for Croatia-Slavonia, Hungary has twenty-six urban counties or towns with municipal rights. These are: Arad, Baja, Debreczen, Györ, Hódmezö-Vásárhely, Kassa, Kecskemét, Kolozsvár, Komaróm, Maros-Vásárhely, Nagyvárad, Pancsova, Pécs, Pozsony, Selmecz-és Bélabánya, Sopron, Szabadka, Szatmár-Németi, Szeged, Székesfehérvár, Temesvár, Újvidék, Versecz, Zombor, the town of Fiume, and Budapest, the capital of the county.
In Croatia-Slavonia there are four urban counties or towns with municipal rights namely: Eszék, Varasd, Zágráb and Zimony.
Justice.—The judicial power is independent of the administrative power. The judicial authorities in Hungary are: (1) the district courts with single judges (458 in 1905); (2) the county courts with collegiate judgeships (76 in number); to these are attached 15 jury courts for press offences. These are courts of first instance. (3) Royal Tables (12 in number), which are courts of second instance, established at Budapest, Debreczen, Györ, Kassa, Kolozsvár, Maros-Vásárhely, Nagyvárad, Pécs, Pressburg, Szeged, Temesvár and Zágráb. (4) The Royal Supreme Court at Budapest, and the Supreme Court of Justice, or Table of Septemvirs, at Zágráb, which are the highest judicial authorities. There are also a special commercial court at Budapest, a naval court at Fiume, and special army courts.
Finance.—After the revolution of 1848-1849 the Hungarian budget was amalgamated with the Austrian, and it was only after the Compromise of 1867 that Hungary received a separate budget. The development of the Hungarian kingdom can be better appreciated by a comparison of the estimates for the year 1849 prepared by the Hungarian minister of finance, which shows a revenue of £1,335,000 and an expenditure of £5,166,000 (including £3,500,000 for warlike purposes), with the budget of 1905, which shows a revenue of £51,583,000, and an expenditure of about the same sum. Owing to the amount spent on railways, the Fiume harbour works and other causes, the Hungarian budgets after 1867 showed big annual deficits, until in 1888 great reforms were introduced and the finances of the country were established on a more solid basis. During the years 1891-1895 the annual revenue was £42,100,000 and the expenditure £39,000,000; in 1900 the revenue and expenditure balanced themselves at £45,400,000. The following figures in later years are typical:—