Estimate of the most important financial data of the States 
and Commuues associations of Communes)for the fiscal years 
1938, 1939 and 1940 (in millions of RM)
 
                              Fiscal Year 1938 1)
                         States         Communes and   
                         of the         associations
                         old       of Communes         Total
                         Reich          in the old
                                       Reich 4)
 
Amount of money needed
  (without war contributions)      2,800          7,460               10,260    
Grants of States, Communes and
  associations of Communes         295       124            419
Hence:
Amount of money needed by the
  States, Communes and associa-
  tions of Communes (without
  war contributions)               2,505          7,336               9,841
Grants by the Reich           70        81             151
Hence:
Net amount of money needed
  (without war contributions)      2,435          7,336               9,690
Taxes:
Reich tax transfers           1,164          931            2,095
State and Commune taxes       688       4,433               5,121
                    ------------------------------------------------------------     
     Total taxes:             1,852          5,364               7,216
Trading capital (net income)       280       149            429
Other income                  448       2,042               2,490
War contribution to the Reich
Increased receipts (+) or
  increased disbursements (-)             +145         +300           +445
-----------------------------------------------------------------------------------------------
Personnel disbursements
  (including wages)           1,697          2,400               4,097
Service on debt:
Interest                      103       267            370
Amortization                                 155       513            668
 
-----------------------------------
1) Old Reich only (including the Saar).
2) Including Austria and the Sudetenland, but without the
    provisional government of the State of Austria and without
    the newly incorporated eastern territories.
3) Without Hamburg and Bremen.
4) Including Hamburg and Bremen.
5) Less war contributions of the Prussian Provincial Associa-
    tions.
6) Plus war contributlons of the Prussian Provincial Associa-
    tions.  
7) On the assumption that there is a further decrease of
    40,000,000 RM under the Second Act on Financial Measures
    in the Domain of Policing.