ART. 97.
The Budget is the law which contains the estimates of the receipts
and expenses of the State.
The taxes for the profit of the State are regulated by this law, as to their assessment, their allotment or their collection.
ART. 98.
The examination and the vote by the General Assembly of the Budget
takes place article by article.
The tables annexed to it comprising the totals of the receipts and of the expenses are divided into sections, chapters and articles conformably to the model settled by the regulations.
These tables are voted by chapters.
ART. 99.
The draft of the Budget is submitted to the Chamber of Deputies immediately after the opening of the Session in order to render possible its being put into execution at the beginning of the fiscal year to which it relates.
ART. 100.
No expenses beyond the budget can be covered from the funds of the State except by virtue of the law.
ART. 101.
In case of urgency caused by extraordinary circumstances the Ministers can during the absence of the General Assembly create by Imperial Irade the necessary resources and make an expense unforeseen by the Budget on condition of presenting to the General Assembly a draft of the law at the beginning of the next session.
ART. 102.
The Budget is voted for one year and has the force of law only for the year to which it relates.
However if in consequence of exceptional circumstances the Chamber
of Deputies is dissolved before the vote on the Budget the Ministers
can by a resolution taken by virtue of an Imperial Irade apply the
Budget of the preceding year until the next session provided that the provisional application of this Budget does not exceed the period of one year.
