In 1902 a general reduction of direct taxation was decreed. At the same time the taxation of all religious, charitable, and scientific institutions and enterprises was reduced to 50 per cent. of the rate which prevailed when the State had no revenue from import dues or from its domain lands. By a decree of 25th June, 1902, all personal taxes are entitled to one-fifth reduction so long as the State lands (_domaine_), tributes, and taxes in kind, yield the sum of 17,000,000 francs annually. In order to develop and extend the public highways, and works increasing the facilities of commerce, religion, agriculture, etc., the native _prestations_ and their proper distribution have formed the subject of numerous decrees, all seeking to equitably adjust this form of taxation. One of the later decrees, that of 18th November, 1903, provides, amongst other measures protective of the native, that “In order to fix the tax justly and equitably among the natives, the territorial chiefs must take into account the nature of the work to be done, the age and the skill of the natives subjected to the _prestation_, and finally the obligation of the State to remunerate the natives for all work done by them.”[33] [Illustration: Native Carpenters at Work, Mission of New Antwerp, 1897.] The items constituting the State’s annual expenditure throw an interesting light on the subject of these native _prestations_ in the Congo State. The State’s enemies found their charges of slavery largely upon the fact that the State enforces this labour upon the natives instead of imposing a tax _in specie_. In 1903 the State paid to its European officials and employés in the Congo _force publique_ the sum of 1,800,000 francs, whereas during the same period the wages it paid to natives in the same service amounted to 2,050,000 francs. In developing the State lands at a cost of 6,014,790 francs during that year, the sum of 2,802,190 francs was paid to natives as wages. For extending agriculture and replanting India-rubber vines the sum of 1,373,932 francs was expended in 1903. The following items, taken from the table of expenditure for the same year, may be interesting: HOME DEPARTMENT _Frs._ The Administrative Service of Europe 165,000.00 The Administrative Service of Africa 3,180,310.00 The Army 7,701,765.00 Naval Expenditure 2,023,376.00 Sanitary Department 504,120.00 Public Works 1,081,885.00 Missions and Educational Establishments 121,425.00 Expenses relating to some Transports in Africa, not Drawn up in the Budget 1,600,000.00 FINANCIAL DEPARTMENT