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     Nor are these sums for the civil expenditures actually made to be used for a financial and
statistical comparison without further consideration.  That is, besides the real civil administrative
expenditures, they include a series of figures that are to be considered only as entries appearing
under various headings.  This is true in particular of those transfers to States, Communes and
combinations of Communes which are put on the books in the Reich budget as expenditures.  To
be sure, the great majority of the tax transfers are immediately deducted from the tax receipts. 
But a small portion of the revenue turned over to the States from Reich taxes is treated as
expenditure.  Under this come transfers to the Saar Territory and, since 1938, to the new Reich
areas which could not be embodied at once in the transfer system of the old Reich.  Therefore
these sums entered on the books as expenditures have played a considerable part, especially in the
fiscal year 1939.  They amount to 805.6 million RM, as compared with 355.5 million RM in the
fiscal year 1939.  For a consideration of finances and statistics that is to cover the whole offical
budget, these amounts which were transferred must also be deducted from the tax revenue of the
Reich in order to avoid duplication, as they are in the long run only incorporated into the budget
of and used by the regional units subordinate to