According to the constitution of 1850, all persons are at liberty to teach, or to form establishments for instruction, provided they can prove to the authorities their moral, scientific, and technical qualifications. But every private as well as public establishment for education is placed under the superintendence of the Minister of Public Instruction, while all public teachers are considered servants of the State.
Revenue and Expenditure.
The total estimates of revenue and expenditure of Prussia, according to the budget accounts, were as follows, in thaler and pounds sterling, during each of the five years 1866 to 1870: —
Years
Revenue
Expenditure
Thaler
£
Thaler
£
1866
173,934,739
26,090,210
169,243,365
25,386,504
1867
168,929,873
25,339,480
168,929,873
25,339,480
1868
159,757,064
23,963,559
159,757,064
23,963,559
1869
167,536,494
25,130,474
167,536,494
25,130,474
1870
168,251,372
25,237,705
168,101,372
25,215,205
The estimates for the years 1866 and 1867 did not include the revenue and expenditure of the annexed provinces, which were entered for the first time in the budget for 1868. Nevertheless the accounts of the latter year, as well as of 1869 and 1870, show a diminution of both receipts and disbursements, owing to the transference of many sources of income, such as customs duties, and profits of Post Office and Telegraphs, and of some branches of expenditure, such as for army and navy, to the budget of the North German Confederation.
In the estimates for 1870, the sources of revenue are classed under eight ministerial departments, as follows: —
Revenue fob the Year 1870.
1. Ministry of Finance: —
Income from crown lands
Sale of lands Direct taxes : —
Land tax (Grundsteuer) House tax .... Income tax .... Class tax (Klassensteuer) Trade tax (Gewerbesteuer) . Railway dues Miscellaneous
Total
13,094,400 4,581,000 5,180,000
13,070,000
5,237,000
1,653,000
73,600
42,889,000,
