- 43 -If this amount is deducted from the estimated revenues for the year 1915-1914, the remainder, which is from the total actual revenues for the year 1913, amounts to 360,616 Egyptian Pounds. The only revenue item for which a significant increase is estimated is the tobacco duties. This increase is estimated at about 300,000 Egyptian Pounds, which has been included in the customs revenue estimate. Therefore, the estimated deficit in revenues from other items is about 690,000 Egyptian Pounds.

The reason for most of this deficit is attributed to the reduction of taxes and rents on large areas that were not irrigated by the Nile, and the resulting shortfall in other items. The second deficit, due to the low flood, is estimated at 570,000 Egyptian Pounds in allocated funds, and 440,000 Egyptian Pounds in Domain revenues. Another shortfall appears in Domain revenues, which is due to the addition of approximately 900,000 Egyptian Pounds from the 1912 revenue to its revenue in 1913, but it was not deposited in the treasury until 1913.

Generally, it is said that the estimated revenues in other items are slightly less than the actual revenues in 1913. This difference in judicial fees revenue amounted to 90,000 Egyptian Pounds. The estimate was based on the average revenue from this item in the years 1911 and 1913. The revenues from this item in 1913 were disregarded in this calculation because they increased unusually. Customs duties revenues (excluding tobacco) and miscellaneous revenues were also estimated at less than their actual revenues in 1913 by about 100,000 Egyptian Pounds, as a precautionary measure due to the volatility of these revenues. Military service fees revenues were estimated at 140,000 Egyptian Pounds, compared to 161,000 Egyptian Pounds in the 1913 budget. In recent years, these revenues were collected separately to be allocated for specific expenses related to the army and police. An amount equal to these expenses was taken and included in the revenue item in the budget. The expenses disbursed from this fund have become greater than the annual revenues. Therefore, it was decided that the actual revenues should be estimated in the future, and this money should be added to extraordinary revenues until the end of March 1914. Non-material revenues include the balance of advance money, which was estimated at 80,000 Egyptian Pounds.