ART. 124. The projects of the general budgetary laws shall be annually presented to the Lower House in the name of the King, immediately after the opening of the regular session of the States-General, before the beginning of the year for which the budget is to serve.

ART. 125. No chapter of the estimates of expenses shall relate to more than one of the general administrative depart

ments.

Each chapter shall form the subject of one or more projects of law.

Transfers may be permitted by the budgetary law.

ART. 126. An account of the receipts and expenditures of the kingdom for each year shall, after approval by the Court of Accounts, be presented to the legislative bodies in the manner provided by law.

CHAPTER IV. THE PROVINCIAL ESTATES AND THE COMMUNAL GOVERNMENTS

SECTION I.

COMPOSITION OF THE PROVINCIAL ESTATES

ART. 127. The members of the Provincial Estates shall be chosen directly for six years by the male inhabitants of the province, who are citizens of the Netherlands, and who fulfil the requirements of the law as to aptitude and social condition and have reached the age prescribed by the law, which shall not be under twenty-three years.

The second and third paragraphs of Art. 80 are applicable to these elections.

Half of the members shall retire every three years.

In order to be eligible to membership in the Provincial Estates it is necessary to be a male citizen of the Netherlands and a resident of the province, not to have lost the control or management of one's property or have been deprived of the right to vote by judicial sentence, and to have attained the age of twenty-five years.

The election of the members of the Provincial Estates shall take place in the manner prescribed by law.

ART. 128. No one shall at the same time be a member of the Upper House of the States-General and of the Estates of a province, nor a member of the Estates of more than one province.

ART. 129. The members of the Estates shall take the following oath or promise upon assuming office:

I swear (promise) fidelity to the constitution and to the laws of the kingdom. So truly help me God Almighty! (This I promise!)

They shall be admitted to take this oath (promise) after having first taken an oath (declaration and promise) similar to the one hereinbefore prescribed by Art. 87 for members of the Lower House of the States-General.

ART. 130. The Estates shall meet as often during the year as the law provides, and also whenever they are convened in extraordinary session by the King.

The meetings shall be public, with the same reservation as that contained in Art. 101 with regard to the sessions of the houses of the States-General.

ART. 131. The members of the Estates shall vote without instructions from or conference with those who elect them.

ART. 132. With regard to the deliberations and voting, the rules prescribed in Arts. 105, 106, and 107 for the houses of the States-General shall apply.

SECTION 2. THE POWERS OF THE PROVINCIAL ESTATES

ART. 133. The authority and powers of the Estates shall be regulated by law, regard being had for the provisions contained in the following articles of this section.

ART. 134. The Estates shall be intrusted with the regulation and administration of the affairs of the province.

They may enact such ordinances as they consider necessary for the interests of the province.

Such ordinances shall require the approval of the King. This approval shall not be refused except by a decree giving

the reasons therefor, after consultation with the Council of State.

ART. 135. When the laws or general administrative regulations require it, the Estates shall co-operate in the execution of such laws and regulations.

ART. 136. Every resolution of the Estates establishing, altering, or abolishing a provincial tax shall require the approval of the King.

The law shall prescribe general rules with regard to provincial taxes.

Such taxes shall not obstruct transit, or the export to or import from other provinces.

ART. 137. The budget of the provincial receipts and expenditures, to be prepared annually by the Estates, shall require the approval of the King.

The preparation of the provincial accounts shall be regulated by law.

ART. 138. The Estates may defend the interests of the province and of its inhabitants before the King and the StatesGeneral.

ART. 139. The Estates shall appoint from their own members a Committee of the Estates, to which, in accordance with rules to be established by law, the daily administration of affairs shall be intrusted, and this whether the Estates are or are not in session.

ART. 140. The power of the King to suspend or annul the decisions of Provincial Estates or of the Committee of the Estates which conflict with the law or with public interests shall be regulated by law.

ART. 141. The King shall appoint a commissioner in each province, who shall be charged with the execution of royal orders and with supervision over the acts of the Estates.

This commissioner shall be president of the Provincial Estates and of the Committee of the Estates, and shall have a vote in the latter body.

His salary and the expenses of his residence shall be paid from the national treasury. The law shall determine whether any other expenses of the provincial government are to be borne by the kingdom.

SECTION 3. THE COMMUNAL GOVERNMENTS

ART. 142. The composition, organization, and powers of the communal governments shall be regulated by law, regard being had for the provisions contained in the following articles of this section.

ART. 143. At the head of the commune shall be a council, the members of which shall be directly elected for a certain number of years by the male inhabitants of the commune who are citizens of the Netherlands, who fulfil the requirements of the law as to aptitude and social condition, and who have attained the age prescribed by the law, which shall not be less than twenty-three years.

The second and third paragraphs of Art. 80 are applicable to these elections.

In order to be eligible to membership in the council it is necessary to be a male citizen of the Netherlands and a resident of the commune, not to have lost the control or management of one's property or have been deprived of the right to vote by judicial sentence, and to have attained the age of twenty-three years.

The election of the council shall take place in the manner prescribed by law.

The president shall be appointed by the King, from among or from without the members of the council, and may be dismissed by him.

ART. 144. The council shall be intrusted with the regulation and administration of the local affairs of the commune. It may adopt such ordinances as it considers necessary for the interests of the commune.

When the laws, general administrative regulations, or pro

vincial ordinances require it, the communal governments shall co-operate in enforcing such laws, regulations, or ordi

nances.

A law may provide the manner in which the administration of the commune shall be conducted, in a manner differing from the provisions of the first two paragraphs of this article, when the regulation and administration of the local affairs of a commune are grossly neglected by the communal council.

The law shall determine what authority takes the place of the communal government when the latter fails to execute the laws, the general administrative measures, or the provincial ordinances.

ART. 145. A law shall regulate the power of the King to suspend or to annul the resolutions of communal governments which conflict with the law or with public interests.

This power is unlimited in the case of local ordinances and regulations.

ART. 146. The decisions of communal governments concerning such control over communal property or such other civil acts as the law prescribes and concerning the budgets of receipts and expenditures shall be submitted to the approval of the Committee of the Provincial Estates.

The preparation of the budgets and of the accounts shall be regulated by law.

ART. 147. The resolution of a communal government establishing, altering, or abolishing a local tax shall be presented to the Committee of the Provincial Estates, which shall report thereon to the King, without whose approval no action shall be taken in the matter.

The law shall prescribe general rules with regard to local

taxes.

These taxes shall not obstruct transit, or the export to or import from other communes.

ART. 148. The communal government may represent the interests of the commune and of its inhabitants before the