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Similarly, the departments, arrondissements and communes can not contract loans without the previous authorization of the departmental and communal assemblies interested.

The law shall determine the cases where, to institute additional centimes and to contract the loans in question, the consent of the legislative power or of another power of the State shall be necessary. ART. 168. Departments, arrondissements and communes can hold property with the same right as individuals.

ART. 169. The attributions and the organization of the autonomous departmental, arrondissement and communal powers, as well as their relations with each other and with the different powers of the State, shall be determined by a special law.2

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PART X.-FINANCES, ECONOMY, AND DOMAIN OF THE STATE.

ART. 170. Every Serbian is required to pay the impost to the State. The impost is assessed proportionately to the wealth.

ART. 171. No one can be released from the obligation to pay the imposts outside of the cases provided by the law.

The King and the heir to the throne do not pay taxes.

ART. 172. No pension, relief or any reward whatever can be paid by the treasury, unless by virtue of a legal prescription.

ART. 173. Each year the National Skupshtina approves the budget of the State, which is valid for one year only.

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The budget must be presented to the National Skupshtina at the very beginning of the session. At the same time the National Skupshtina must be put in possession of rectificative tables of the fiscal year closed.

All receipts and expenditures of the State must figure in the budget as well as in the rectificative tables.

The Skupshtina can not augment the credits proposed by the budget bill; but it can reduce them or even suppress them entirely. The economies realized on certain credits allowed to one part or to one year of the budget can not be transferred to another part or year-except in the case where these transfers shall be approved by the legislative power.*

ART. 174. If the National Skupshtina can not vote the new budget before the beginning of the fiscal period, it can apply, provisionally, the budget of the fiscal period just ended until the adoption of the new budget.

1" With each other and" was inserted, 5/18 June 1903.

2 Law of 18/31 March 1905 on the organization of departments and arrondissements. Law of 5/18 June 1903 on the communal organization, modified by the law of 3/16 December 1905.

The budgetary year commences 1 November.

As modified, 5/18 June 1903.

If the National Skupshtina is dissolved or prorogued before the vote on the budget, the King, in concert with the Council of State.1 can order the application of the budget of the fiscal period just closed for a period of four months at the most.

ART. 175. The mines belong to the public domain.

ART. 176. The right of monopoly belongs to the State. The State can grant this right to a third party, but only by virtue of a law and for a determined time.

Likewise, a concession can not be granted except by virtue of a law and for a determined time.

Mine concessions shall be granted by a special law.2

ART. 177. The domain of the State is composed of all the property, real and personal, as well as all the rights of possession which the State acquires or possesses in itself.

It is only by virtue of a law that property of the domain can be alienated or hypothecated, or their revenues engaged or encumbered with other charges.

ART. 178. The domain of the State is distinct from the private domain of the King, of which he can dispose freely during his lifetime and by act of last will conformably to the provisions of the Civil Code.

Paragraph 2 of Article 40 of the present Constitution is not applicable to the domain of the King.

The expenditures for the maintenance of those of the properties of the State of which the King has the enjoyment gratuitously are supported by the civil list.

PART XI.-THE COURT OF ACCOUNTS.

ART. 179. In view of the control of the accounts of the different services of the State the Court of Accounts is instituted functioning as an independent administration. A law shall determine the cases wherein complaint can be lodged with the Court of Cassation against the decision of the Court of Accounts.

The Court of Accounts is composed of a president and four members. The president, as well as the members of the Court of Accounts, are chosen by the National Skupshtina among the candidates proposed by the Council of State. This list of candidates must always contain twice as many names as there are vacant seats.

The members of the Court of Accounts have the rank of the members of the Court of Cassation and its president has the rank of a councilor of State.

ART. 180. Serbian citizens can be members of the Court of Accounts, who have completed the study of law in Serbia or abroad,

1 This phrase was inserted, 5/18 June 1903.
2 This paragraph was added, 5/18 June 1903.

and who, besides, have served 10 years in one of the services of the State; or who have served 10 years as high functionaries in the Department of Finances, and who, appointed by decree, have had 10 years of active service.1 However, the president of the Court of Accounts and two of its members must have completed their law studies.

The president and the members of the Court of Accounts are irremovable. They can not be dismissed from the service except by virtue of a judgment rendered by the tribunals of the country, nor transferred to another post unless with their formal consent recorded in a written declaration. They can only be retired if they have had 40 years of service or if they have passed 65 years or if their state of health renders them unfit to continue their service.

ART. 181. The Court of Accounts makes revision, rectification and deduction of the accounts of the general administration, as well as all administration of funds depending on the treasury. It sees that the different credits granted by the budget are not exceeded and that no exchanges are made. It closes the accounts of all the public administrations and it is required to collect all vouchers and all information necessary.

The general account is presented to the National Skupshtina with the observations of the Court of Accounts within a period of two years from the closing of each fiscal period.

A special law shall determine more closely the organization and the attributions of the Court of Accounts, as well as the mode of recruiting its personnel.

PART XII.-THE SERVICES OF THE STATE.

ART. 182. All citizens Serbian by birth have equal rights to all the employments of the different branches of the services of the State, provided they fulfill the conditions required by the laws.

Naturalized Serbians have a right to public employments, provided they have five years of residence in Serbia.

Foreigners, as well as naturalized Serbians, who do not have five years of residence in Serbia, can be admitted to public employment, but under contract only and in cases determined previously by the law.

ART. 183. In the nomination and advancement of functionaries account shall be taken of good conduct, aptitudes and special attain

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A paragraph of the Constitution of 1888 making transitory provisions was omitted in the Constitution of 1903.

The wording of this sentence was slightly modified, 5/18 June 1903.

Law of 1/13 May 1892.

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ments. As a control of the special attainments, there shall be gradually instituted State examinations in all the branches of the public administration.

ART. 184. Every functionary is responsible for his official acts without regard to the one who has given him orders.1

ART. 185. Functionaries, on their entrance into the service of the State, take the oath of obedience and of fidelity to the King and swear to observe conscientiously the Constitution.

ART. 186. Employment in the services of the State, as well as the salaries of the functionaries in the different branches, are fixed by the law.

ART. 187. The institution of retirement pensions is maintained. The law determines the considerations which can give a functionary a right to retirement as well as those who can bring about his retirement.

ART. 188. For the pension to the orphans and to the widow of a functionary, there is maintained the special fund constituted by the payments deducted from the salaries and the retirement pensions of the functionaries.

PART XIII.—THE CHURCH, SCHOOLS AND BENEVOLENT INSTITUTIONS.

ART. 189. The interior administration of the Orthodox Church belongs to the Synod.

For other cults, the administration of the internal affairs belongs to the competent spiritual authorities.

The spiritual organs, as well of the Orthodox Church as of other cults recognized in Serbia, are under the surveillance of the Minister of Cults.

The organization of the spiritual authorities and of the seminaries of the Orthodox Church is furnished by a law after agreement of the Minister of Cults with the Synod.

ART. 190. The spiritual authorities have right of jurisdiction over ecclesiastics for offenses committed in their spiritual functions, except crimes dependent on the Penal Code.

Complaints of abuse, directed against the spiritual authorities of any one of the cults practiced in the country, are handed over to the Minister of Cults.

Ecclesiastical persons and the spiritual powers depend on the common laws of the country in what concerns their civil acts and their property.

ART. 191. The correspondence of the spiritual authorities of the Orthodox Church with the spiritual authorities, councils and synods abroad is submitted to the approval of the Minister of Cults.

1" Without... orders was added, 5/18 June 1903.

The correspondence of the ministers of the other cults professed in Serbia with the spiritual authorities, councils and synods abroad must also be submitted to the approbation of the Minister of Cults. No act emanating from the spiritual authorities, councils and synods abroad can be published by any spiritual authority whatever in Serbia, nor receive its execution, except with the knowledge and authorization of the Minister of Cults.

ART. 192. All public and private schools and other educational establishments are placed under the surveillance of the State.1

ART. 193. Charitable establishments, foundations for instruction and other philanthropic works, instituted by individuals during their life or by last act of will, by means of donations or of legacies, or by the creation of funds, shall have the right of existence only so long as these works shall have received the authorization of the State by virtue of the laws of the country. But the property of these institutions can not be considered as property of the State, nor be diverted from the destination which has been assigned them by their founders.

In the case only where, in time, because of changes occurring in the social state, or for any cause whatever, it becomes impossible to devote them to their primitive destination, the property of these institutions can, by virtue of a decision of the legislative power and on the proposal of the persons charged with their management, receive another analogous destination.

A law shall fix the procedure to be followed in the matter, as well as the rights and duties of the persons charged with the administration of these works of charity and foundations, and shall determine the measure in which the surveillance of the State shall be exercised.

PART XIV. THE ARMY.

ART. 194. Every Serbian is required to serve in the army. The length of the military service, the modes of service and the cases of exemption from personal service are fixed by a special law. The law determines likewise what are the grades in the army, how the grades are conferred and what are the circumstances which can cause the loss of these grades.

ART. 195. The organization of the army is the object of a special law, and its formation is determined by way of royal ordinance. ART. 196. The budget of each year shall determine the effectives of the permanent army for the current fiscal period.

ART. 197. Soldiers with the colors are justiciable in penal matters by the military tribunals which determine according to the prescriptions of the military jurisdiction.

Law of 19 April/2 May 1904 concerning national primary schools (in 87 articles). Law of 27 February/12 March 1905 creating a University of Belgrade.

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