French public finance and budget system between 1871-1914

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[part.I]This part forcused on policy and administration of French public finance and budget system between 1871-1914.After Franco-Prussian War, French State had many problems on public finance, specially a sizable debts, a deficit of budget. On the other side, she had to re-construct the economic-social structure and army. The Government created new extraordinary budget system for according to those new tasks.. New systems were called, 'Compte de liquidation' (1872-1878) and 'budget extraordinaire (1879-1891)'. But, In the Great Depression the gouvernments had to integrate the extra-budget into the ordinary budget and to issue long-term treasury bonds for the liquidation of many debts originated from extra-budget expensive mechanism. And to cover interest payments, they had to 'discover' new resources from taxes, not from more emission of bonds. In the tradition of immobilisme of tax reform since the Revolution and struggles of political parties, it was dificult to do. But in that time, French trade policy returned to protectionism with national consensus even if not solid. The income of the protectionism tariff increased and could cover the shorfall of bodget.This new system to secure the 'budget unite system' without loans was a symbol of the financial policy of the third Republic in the turn of century.[part.II]This part was a review of studies about "French Republic" tradition.To trace the process of 'metamorphosis' of above finance-budget system, it is necessary to understand some historical caractors of government and parliament in that time.To do so, we tried to review studies of Claud Nicolet, Odile Rudelle and Pierre Rosanvalon, specially on the moment of Opportunisme and the role of senate.[part.III]a report of development of historical data-base system about Financial Acts. in that time.