_Receipts._ _Expenditure._
1899 £1,968,770 £1,639,800
1904 2,809,851 2,797,031
While direct taxes, e.g. the poll-tax and land tax or (in Cambodia)
the tax on products, are the main sources of revenue for the local
budgets, those for the general budget are the indirect taxes: (1)
customs (£619,616 in 1904); (2) "régies" and other indirect taxes
(£1,733,836 in 1904), these including the excise on alcohol, the
monopoly of the purchase and sale of salt, and the monopoly of the
purchase, manufacture and sale of opium.