214. The revenue should be arranged under compre.
hensive heads. It falls generally into four broad
classes «—

(1) Duties. taxes, licences, &c.;
(2) Receipts for, or in aid of, specific Government
 services—such as fees or hospital receipts;
(3) Receipts on account of undertakings of a
commercial character; and
(4) Revenue from Government property, such
as land, houses, and investments.
It will be convenient to have several heads for each
of these classes, but care should be taken that no head
comprises items coming under different classes, and
that revenue derived from taxation is easily distinguishable
 from revenue not so derived.

215. Stamp Duties should not form a separate head.
If the same description of stamp is sold for different
revenue purposes, and there is thus no means of distinguishing
 the use to which the stamp is put, the
total receipts from such stamps should be provided for
under a separate subhead ‘‘ Stamps sold for various
revenue purposes ’’ under the head for licences, or
that for payments for specific services, according to
the nature of the bulk of the receipts.

216. The proceeds of the sale of Government lands
and premiums on leases should be kept distinct in the
Estimates from the total revenue from other sources.

217. In Colonies where a temporary deficit is to be
met by a loan from Imperial funds, the estimate of
the amount to be so received should appear under a
separate head following and distinct from the total
receipts from other sources; and any anticipated repayments
 of such loans should appear under a separate
 head of expenditure, following and distinct from
the total of other expenditure. If the Colony is
receiving a grant from Imperial funds to meet certain