attached to the Tribunals of the Judicial Reform (‘Tribunaux de la Réforme’).
(3) He will propose their nomination to us through the channel of the Minister of Finance.
He will have the right to suspend them from their functions and he can also dismiss them after a regular enquiry with the concurrence of the Finance Committee composed of the Minister of Finance and the two Controllers-General.
The collectors of the taxes in the provinces (Moudiriehs) will be chosen from amongst Egyptian subjects, who are not disqualified by any such legal incapacity as may be provided against by law.
(4) It will he his duty to see that the Agents of Collection do not collect more than the authorized taxes. Collection cannot be enforced on the tax-papers of the direct taxes until after they have been countersigned by him.
(5) It will be his duty to see that the produce in kind belonging to the revenues is realized to the best advantage of the Treasury. The Finance Committee will look to the best means of realizing its value.
Art. IX. The Controller-General of Audit and the Public Debt will have to fulfil at the same time the functions of ‘Councillor to the Ministry of Finance.’
These functions will be the following:—
(1) It will be his duty to see to the execution of all the regulations affecting the debts of the State, without trenching on the functions which belong to the Commissioners of the Public Debt.
(2) He will control the general account-keeping of the Treasury, and of all the Government Receiving Offices (‘Caisses de l’État’).
(3) The Ministers or heads of Administration will have the regulation of all the expenses.
The cheques or orders for payment (‘des mandats ou assignations’) which they may issue must be countersigned by the Controller-General, in order to be honoured.
(4) The Controller-General will not have to judge of the expediency of the expenditure of the Government. He can only refuse his counter-signature to orders to pay (‘mandats’) which would exceed the amounts of the credits still open, or which would