II. The Amount of Money Needed by the 
States and Communes-(Associations of Communes)
in the Fiscal Years 1938, 1939 and 1940.
 
 
The last fiscal year for which final figures of the
 
financial statistics are available for the States and
 
Communes is 1937. The data for the fiscal years 1938 to
 
1940 are therefore based on estimates. The date on which
 
these estimates have been made differ greatly for the 
 
different years, however. Thus It was possible to collect 
 
provisional results for the financial statictics for the 
 
fiscal year 1938 In the States. For the tax and transfer
 
revenue of the States for 1938 the receipts according to 
 
the books could be used, but for 1939 only the cash 
 
receipts. In the case of the receipts of the Communes 
 
(associations of Conmunes) from taxes and transfers, for
 
1938 only the cash receipts are given, and for 1939 only 
 
estimates based on the cash receipts of the first three
 
quarters of the fiscal year. All of the data for the 
 
fiscal year 1940 are based on estimates. For all figures 
 
that had to be obtained by estimate, the changes in finance
 
and taxation legislation that have occurred since 1938 were
                            .
taken into account as accurately as possible. For all 
 
three fiscal years the date are assembled exactly in 
 
accordance with the plan of financial statistics, so that
 
adjustments are no longer necessary, as was the case with