Chapter V. The Control of the Budget

Chapters in this book

1. Frontmatter 1
2. Preface 5
3. Table of Contents 7
4. Bibliographical Note 13
5. Chapter I. The Budget Right in the American Commonwealths 15
6. Chapter II. The Preparation Of The Budget 43
7. Part I. The Budget as a Report
8. I. Preparation by State Officer 45
9. II. The Law Regulating the Contents: 46
10. III. What a Budget Should Show 47
11. IV. Conclusion 50
12. V. The Unfavorable Reaction on the Fiscal Officers 55
13. VI. Criticisms 56
14. VII. The Outcome in the Future Problematical 57
15. Part II. The Budget as a Project of Law
16. I. The Organization of the Legislature 58
17. II. The Financial Committees 58
18. III. The Preparation of Fiscal Legislation 62
19. Chapter III. The Voting of the Budget 84
20. Chapter IV. The Execution of the Budget 123
21. Part I. Collection
22. 1. The General Property Tax 125
23. II. Gross Receipts and Earnings Taxes. 172
24. III. License Taxes 175
25. IV. Inheritance Taxes 176
26. V. Other Special Kinds of Taxes 182
27. Part II. Centralization of Revenue 184
28. Part III. Safekeeping of the Public Funds 190
29. Part IV. Disbursement 198
30. Chapter V. The Control of the Budget 203