| of the State | 3,100,000.00 60,000.00 | Taxes on Portage | 60,000.00 15,452,000.00 | Proceeds from the Private Domain | | of the State, from Tributes and | | Taxes Paid in Kind by the Natives |16,440,000.00 1,703,000.00 | Interests and Dividends | 1,100,000.00 122,000.00 | Fees for Licences Granted to | | Congolese Companies | 105,000.00 135,000.00 | Extra and Casual Receipts | 125,000.00 ——————————————+ +————————————— 28,709,000.00 | Total Receipts |28,090,000.00 ——————————————+———————————————————————————————————————+————————————— It will be observed that by far the greater proportion of the State’s revenue is derived from the State lands (_Domaine privé_), which is fully considered in a succeeding chapter. Direct personal taxation is a comparatively small item, being only 600,000 francs, or one forty-seventh part of the year’s budget. Import duties, including duties on alcohol, are only 1,600,000 francs, while duties on exports amount to 4,550,000 francs. These duties were, as hereinbefore stated, fixed by arrangement with France and Portugal on April 8, 1892, for a term of ten years, and by a protocol dated May 10, 1902, extended until July 2, 1905. The export duty collected on India-rubber and ivory under these tariff agreements between the interested Powers are as follows: Ivory, in pieces or sticks Frs. 10 per kilo. Tusks of less weight than 6 kilos ” 16 ” ” Tusks above 6 kilos in weight ” 21 ” ” India-rubber ” 4 ” ” “Personal taxes,” says Descamps, “are levied upon three bases: 1, The area of inhabited buildings and enclosures; 2, the number of employés in service; 3, the ships and boats used by tax-payers.” As to the taxes _en nature_, levied upon the natives and already referred to in a previous chapter, the Chevalier de Cuvelier, Secretary of State of the Congo Free State, says in his official capacity in the _Bulletin Officiel_ for June, 1903, that “it is as legitimate as any other kind of tax. It does not impose upon the native obligations of a different nature or heavier than the system of taxation employed in neighbouring colonies, such, for instance, as the British hut-tax. It is the native’s contribution to the public charges incurred by the State in exchange for the protection given him. In the Congo State this participation in the State’s support is light, seeing that it represents on an average not more than forty hours of native labour in a month.” It is the payment of tax in this form that the State terms _prestation_, which, if literally translated, would mean enforced labour upon roads.