-16-
 
     In connection with these figures it is to be noted that
 
the tax and customs revenue is the gross amount collected,
 
ana hence that the tax transfers ana the tax coupons
 
(Steuergutscheine) have not yet been deducted from them.
 
There are also among the "other general budget revenue ",
 
That is, among the earned revenue and other general means
 
of covering, as in the two preceding years, some gross
 
amounts, against which there are corresponding debit
 
entries. These expenditures must first be set off against
 
the receipts. The contribution of the German Railways, an 
 
item of about 200 million RM, which in this study is calcu-
 
lated among the tax revenues, is contained in the preliminary
 
estimate of the Reich Minister of Finance in the "other gen-
 
eral budget revenue ". Hence, including the Reich Railways
 
contribution, the above preliminary estimate of the revenue
 
from taxes and customs amounts to about 21.9 billion RM,
 
while that for the other general budget revenue amounts to
 
about 1.3 billion RM without this contribution.
 
     For the tax transfers to the States and Communes, a
 
diminution of about 100 million RM for the fiscal year 1940
 
is to be counted on, corresponding to the estimated return
 
of the total receipts in Reich taxes and customs. In
 
addition, the diminuition in the transfers to States based 
 
on the Second Law on Financial Measures in the Domain of