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order to determine the net fiscal needs of the Reich, we must deduct from this a small amount,
that is, for the special payments of States and Communes, against which there are corresponding
payments in the opposite direction, among the expenaitures of the civil administrative authorities
of the Reich. So both items must be balances again. As these payments are listen as expenditures
not only by the Reich but also by the States and Communes, they must in each case be deducted
from the expenditures of the other organization in whose books they appear as income. In the
case of the Reich, this involves amounts of 103.9 and 121,9 million RM in the fiscal year~ 1938
and 1939. Hence the net amount of money needed by the Reich in the fiscal year 1938 can be
calculates at 30.3 billion RM, and in the fiscal year 1939 at 44.4 billion RM. This sum for
expenaitures, finally cleared of duplicate entries, can be compares with the correspondingly
prepared expenditures of the States and Communes (as well as those of the other public
organizations) and can be combined with them (see Table 6).
     If we subtract from the figures for the net amount of money needed by the Reich and the
administrative income and the proceeds from the budget borrowings (financial statistics combine
these receipts under the heading of special means of covering), we have left the socalled