The group specially described as indirect taxes includes those on alcohol, wine, beer, cider and other alcoholic drinks, on passenger and goods traffic by railway, on licences to distillers, spirit-sellers, &c., on salt and on sugar of home manufacture. The collection of these excise duties as well as the sale of matches, tobacco and gunpowder to retailers, is assigned to a special service in each department subordinated to a central administration. To the above taxes must be added the _tax on Stock Exchange transactions_ and the _tax of 4% on dividends from stocks and shares_ (_other than state loans_).
Other main sources of revenue are: the _domains and forests_ managed by the state; _government monopolies_, comprising tobacco, matches, gunpowder; _posts_, _telegraphs_, _telephones_; and _state_ _railways_. An administrative tribunal called the _cour des comptes_ subjects the accounts of the state's financial agents (_trésoriers-payeurs_, _receveurs_ of registration fees, of customs, of indirect taxes, &c.) and of the communes[20] to a close investigation, and a vote of definitive settlement is finally passed by parliament. The Cour des Comptes, an ancient tribunal, was abolished in 1791, and reorganized by Napoleon I. in 1807. It consists of a president and 110 other officials, assisted by 25 auditors. All these are nominated for life by the president of the republic. Besides the accounts of the state and of the communes, those of charitable institutions[20] and training colleges[20] and a great variety of other public establishments are scrutinized by the Cour des Comptes.
The following table shows the rapid growth of the state revenue of France during the period 1875-1905, the figures for the specified years representing millions of pounds.
+-------+-------+-------+-------+-------+-----------+-----------+ | 1875. | 1880. | 1885. | 1890. | 1895. | Average | Average | | | | | | | 1896-1900.| 1901-1905.| +-------+-------+-------+-------+-------+-----------+-----------+ | 108 | 118 | 122 | 129 | 137 | 144 | 147 | +-------+-------+-------+-------+-------+-----------+-----------+
Of the revenue in 1905 (150½ million pounds) the four direct taxes produced approximately 20 millions. Other principal items of revenue were: Registration 25 millions, stamps 7½ millions, customs 18 millions, inland revenue on liquors 16½ millions, receipts from the tobacco monopoly 18 millions, receipts from post office 10½ millions.