FINANCE — DEFENCE

701

Finance.

The estimated levenue aud expenditure of Bulgaria for 5 years were as follows (25 leva = £1) :—

Revenue Expenditure

190S

1909

1910

1911

£ 5,089,430 5,089,430

£ 6,126,780 6,125,680

£

6,889,940 6,883,160

£ 7,]37,8r-> 7,185,818

1912

£

7,610,920 7,557,200

For 1912 the chief sources of revenue are: direct taxes, 1,593,640?.: indirect taxes, 2,743,600Z. The chief branches of expenditure were : Public Debt, 1,605,880?. ; War, 1,620,000Z. ; Interior, 441,280Z. ; Instruction, 996,640?. ; Finance, 343,000/. ; Public Works (including railways, posts and teleW'hsX 1^360, 120Z.

Debt in 1911, 24,407,976?. as follows : — 6 per cent, loan oi 1892, 3 470 700? ; 5 per cent, loan of 1902, 4,064,200?. ; 5 per cent, loan of 1904, 3' 884 700?. ; 4^ per cent, loan of 1907, 5,738,400?. ; 4i per cent, loan of 1909 (to the Russian Government), 3,271,976?. ; 4i per cent, loan of 1909, 3,978,000?.

Defence.

Service is universal and compulsory. Mahomedans are exempted, but like all others exempted, pay a tax. Service in the ranks commences at the acre of 20, and is now for 2 years in the infantry, and for 3 years m the other arms. Reserve service is for 18 years in the infantry, and 16 years in the other arms. The reservists are liable to be called out for 3 weeks train- ing annually. t, , . t,- 4. v

After completion of his reserve service, the Bulgarian soldier passes to the Opolchenie (Territorial Army), serving in the first ban for 4 years (infantry), or 5 years (all other arms). Fioally the men of all arms pass for 2 years to the second ban, thus completing a total service of 26 years.

The Bulgarian infantry is organised in 36 regiments of 2 battalions, each of 4 companies ; and the artillery in 9 regiments of 2 divisions each of 3 batteries of 4 guns, 12 mountain batteries, aud 3 battalions of fortress artillery. Every infantry regiment has also a ninth company, which permits of a company being constantly detached to the frontier. These companies are relieved half-yearly. AVhile on frontier duty they receive no recruit|. On mobilisatioD each infantry regiment expands to four battalions, and each artillery regiment forms a third division of 3 batteries. Further, from the large number of reservists of each regiment is formed a reserve regiment of 4 battalions, and a depot battalion. . . .

There is one guard cavalry regiment of 3 squadrons, 4 line regnnents ot 4 squadrons, and 6 of 3 squadrons. On mobilisation, all regiments are raised to 4 squadrons and a depot squadron. There further are 3 battahons ot pioneers, 1 railway battalion, 1 pontoon battalion, 1 telegraph battalion, e.c.

The Opolchenie forms on mobilisation 36 battalions of the first ban, and 36 half-battalions of the second ban. 1 i 4- j

The reservists not required to complete the field units join the depots and are available to make good the waste ot' war.

Bulgaria is divided into 9 military districts, each of which supplies a complete division to the field army, besides a portion of the independent

cavalrv, fortress artillery and engineers, mountain artillery, etc. Ihe