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based on the figures for cash. In the fiscal year 1938,
 
this was true particularly of the turning back, which was
 
still performed then, of the corporation tax of the public
 
supply concerns. In connection with the transfers to the
 
Austrian and Sudeten German ReichTerritories and Com-
 
munes, the deviations in the fiscal year 1939 are ex-
 
plained in particular by the fact that a portion served
 
as cover for previous years' deficits and accordingly
 
were charged against the preceding year, while for the
 
Reich the time of transfer was the deciding factor.
 
         III.  The Money Needed for the public Administration.
 
          If we combine the net amount of money needed for
 
the Reich and the States and Communes, we get (after
 
the making of certain slight corrections, which will be discussed
 
 in the following) the expenditures of the State  and communal 
 
administration,  cleared of duplicate entries.  This total for
 
 expenditures refers, corresponding to the  boundaries for the
 
 States and Communes (associations of  Communes, Reich Territories),
 
 to the old Reich (including the Saar) for the fiscal year 1938 and
 
 to the territory  of the Reich enlarged by Austria and the Sudetenland for
 
while the new eastern areas are still omitted therefrom.