REVENUE AND EXPENDITURE. 495

years for the spread of education, it is still in a very backward state, and the public schools were frequented in 1868 by only 107,483 pupils.

The department of scientific instruction is represented by two faculties of law and two faculties of medicine, maintained at the charge of the Government.

Besides these establishments there are, regimental schools for the army, several preparatory schools, an academy of arts, a central college ; a naval academy, and a practical school of artillery. The whole of the schools of the empire are under the supervision of the Minister of the Interior, and the control of the General Assembly.

Revenue and Expenditure.

The revenue of the empire is raised by a system of direct and in- direct taxation ; all government monopolies, except the Post Office, have been abolished. The direct taxes are principally imposed on landed property, house-rent, trades and occupations, and transfer of property, while the indirect taxes consist of duties on imports and exports, and on some articles of consumption.

The revenue has largely increased during the last few years, and continues to progress, an important reform of the system of taxation having been effected in 1867. The total revenue of the country during the years 1826 to 1860 was, in pounds sterling : * —

Years &

1826 464.320

1829-30 1,248,754

1834-35 1,278,752

1839-40 1,827,252

1844-45 2,401,053

1849-50 2,669,644

1854-55 3.561,544

1859-60 4,731,096

The total revenue of Brazil during the six years, ending June, 1865 to 1870, Avas as follows: —

Years, ending June

&

1864-65

. 6,105.841

1865-66

. 6,338.062

1866-67

. 6,675,643

1867-68

. 7,453,068

1868-09

. 8.693,700

1869-70 (estimated)

. 9,100,000

The ordinary expenditure during the years 1865-70 was, according to official returns, as follows : —

• The exchange being fluctuating, 10,000 reis, or 10 niilreis, are reckoned

equal to £1 sterling in all the subjoined tables.