Expenditures of the Russo-Japanese war / by Gotaro Ogawa.

CHAPTER V
CONCLUSION
The expenditures of the Russo-Japanese War consisted of,508,470,000oo yen for war-time military expenses and 221,580,ooo yen for war-time administrative expenses, making a total
of 1,730,050,000 yen. These actual defrayals, compared with
the estimates, may be tabulated as follows:
EXPENSE ESTIMATES AND DEFRAYALS, ETC.
War-time War-time
military administrative Total
expenses expenses
Yen Yen Yen
Estimates................... 1,746,42I,036 239,705,888 I,986,126,924
Settled accounts............. 1,508,472,538 221,581,606 I,730,054,I44
Excess of estimates........... 237,948,498 18,124,282 256,072,780
Transferred to general account. 137,243,733.... 37,243,733
Not used.................... Ioo,704,765 18,124,282 II8,829,047

As seen from the above table, the estimates for the war
expenditures under the special accounts for the extraordinary
military expenses exceeded the settled accounts by 237,940,000
yen, of which the sum of 137,240,000 yen was transferred to
the general accounts and the sum of I00,700,000 yen was not
used at all. The estimates for war-time administrative
expenses under the general accounts exceeded the settled
accounts by I8,I20,000 yen, the amount that was not used at
all.
The items of revenue taken into the special accounts as
funds for the war expenditures were, among various sources
of income described in Chapter III, the subscriptions for
public loans (not including, of course, the revenue from the
tobacco monopoly and from the exchequer bonds), contributions to the war funds, income from sale of government property, revenue from transportation services, special revenues,
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