Expenses that yield these beneficial results, and these expenses will directly or indirectly lead to an increase in revenue. If we exclude miraculous emergencies, they will provide the government with new resources to alleviate other reforms, pay off debts, reduce taxes, or undertake other public works. The government saw that a moderate increase in duties on imported tobacco would be a significant source of substantial revenue without the smokers noticing any significant drawback, as tobacco duties in Egypt are low compared to those imposed by other countries. Therefore, the duties were increased to 25 piasters per kilogram from the beginning of the year, having previously been 20 piasters. This source is expected to yield approximately 400,000 Egyptian pounds, if we divide it by last year's revenues. However, it is not wise to anticipate the full realization of this increase due to the possibility of a definite decrease. Future financial results will show whether there is a need to impose new taxes and what form they will take. The government records its principle in this regard: the necessity of covering all expenses from ordinary revenues on the one hand, and the public's ability to bear new taxes on the other. In any case, it should not be overlooked that new expenses cannot be incurred without imposing equivalent new taxes to cover those expenses. Furthermore, in addition to the issue of increasing taxes, the tax system in Egypt suffers from contradictions and inequalities that are subject to reform and amendment. These defects, such as the lack of progression in taxes and the exemption of personal property from duties, can be rectified by imposing duties on inheritances, as is done in other countries. This matter is currently under consideration. The revenue from horses has often been considered an anomalous tax that should be abolished. However, it appears that what is appropriate is to replace or amend this tax. The reasons for this are that abolition would not lead to complete equality between horse owners, and it would also reduce government revenue by approximately 130,000 Egyptian pounds. The obstacles that prevent any such reform are that the horse owner is not necessarily the landowner. If this peculiar situation can be avoided, a system for these revenues can be established that is closer to justice, if not abolished entirely. As for material expenditures, significant amounts cannot be reduced without greatly disrupting the proper functioning of the administrative system. This statement also applies to some expenditures falling under the category of new works, such as the expenses necessary for the reconstruction of buildings.