whether the forms prescribed by law have been observed. The new penal oode comes into force on January 1, 1890, abolishing the distinction between crimes and misdemeanours (crimini e delitti), and, to that extent, modifying the existing rules.

The Pretori have jurisdiction concerning all delicts (delitti) punishable by imprisonment or banishment not exceeding three months, or by fine not exceeding 300 lire. The correctional tribunals have jurisdiction in the first instance in offences punishable by imprisonment or banishment over three months, or fine exceeding 300 lire. The courts of assize have jurisdiction in the first instance in all proceedings concerning crimes brought before them by direct citation, or by sentence of the sections of accusation (sezioni d' accusa). They have exclusive jurisdiction concerning offences against the internal and external security of the State, and all crimes of a serious character. Appeal is allowed to the correctional tribunals from the sentences of the Pretori, and to the courts of appeal from those of the correctional tribunals. The courts of cassation have power to annul, for illegality, sentences passed by the inferior courts, and to decide questions of jurisdiction or competency. This court can also decide regarding sentences passed by the supreme military and naval court.

Italy is divided, for the administration of justice, into 20 appeal court districts, each of which is subdivided into tribunal districts, 162 in all, and these again into mandamenti, each with its own magistracy (Pretura), 1,806 in all.

Table showing the number of persons convicted of crimes before the various classes of courts, 1884-88:

The number of prisons or penitentiaries, with number of inmates, on June 30, 1888, though not yet definitely ascertained, is given as follows:

PAUPERISM-FINANCE

685

Pauperism.

In Italy legal charity, in the sense of a right in the poor to be supported by the parish or commune, or of an obligation on the commune to relieve the poor, does not exist. Exceptions to this rule are in favour of forsaken children and the sick poor, the former being maintained and the latter supplied with medical attendance at the expense of the province or commune. Public charity in general is exercised through the permanent charitable foundations, called 'Opere pie,' regulated by the law of July 17, 1890. These are very unequally distributed in the different provinces, and their operation is in the manner prescribed and in the territory named in the deeds of foundation, or by the statutes in force. A thorough inquiry into their financial position was made in 1880. The general results were: Leaving out of account institutions intended for lending, or for the encouragement of saving (that is, monti di pietà, monti frumentari, casse di prestanze agrarie), there were 21,875 opere pie, with a gross capital of about 2,000,000,000 francs. Their income and expenses were:

Added to this net income were casual legacies, contributions from private benefactors, subsidies from communes (for hospitals), &c., all of which receipts are spent annually, and thus the sum at the disposal of the opere pie in 1880 amounted to 96,008,563 lire.

The property of these foundations is constantly increasing. In the space of seven years (1880-87) the new legacies amounted to 99,799,218 lire. In 1886 the communes spent about 40,000,000 lire, and the provinces about 20,000,000 lire in charity; over one-fourth of the former sum and over three-fourths of the latter being disposed of through the opere pie.

Finance.

I. STATE FINANCE.

Revenue and Expenditure.

Direct taxes are those on lands, on houses, and on incomes derived from movable capital and labour. The tax on lands, amounting to about 96 millions, with an additional tenth, is spread over the 9 cadastral compartimenti. That on houses is at the rate of 12.5 per cent. (with three-tenths additional) of the amount taxable, which is two-thirds of the real annual value in the case of factories, and three-fourths in the case of dwelling-houses. The tax on incomes from movable capital and labour is 13.2 per cent.

of the sum taxable. This, in incomes from capital alone, is the whole amount stated as income; in those from capital and labour (trade, industries), it is six-eighths, and in those from labour alone (professions), it is five-eighths of the income stated. In the case of State, provincial, or communal employés, half the income is taxable. The communes and provinces also tax lands and buildings. The State grants to the communes one-tenth of the proceeds of the tax on incomes as compensation for other communal revenues made over to the State by various laws.

The principal indirect taxes are: the customs duties, the octroi, the taxes on manufactures, the salt and tobacco monopolies, lotto.

The financial year of Italy ends on June 30. The following table exhibits the total ordinary revenue and expenditure of the Kingdom, together with the annual difference in each of the years from 1885-86 to 1891, the first four years representing actual receipts and disbursements, and 1889-90 and 1890-91 the budget estimates:

The following table gives an abstract of the official budget accounts for the year ending June 30, 1891, showing the principal sources of revenue and chief branches of expenditure:

The revenue and the expenditure of each Ministry are divided into four categories:1. Effective receipts or expenditure; 2. Movement of capital; 3. Construction of railways &c.; 4. Receipts or expenditure d'ordre.