sanction for appropriations from the Second Reserve Fund.) In other words, procedures necessary to use both the said budget estimates and disbursements from the Second Reserve Fund had already been taken before the establishment of the Extraordinary ilitary Expenditure Special Account. (c) The reason why the amounts in question have become connected with the Extraordinary Military Expenditure Special Account is merely that, being war expenses, they were, at the time of settlement of accounts, included for convenience1 sake in the said Special Account, which was instituted after their appropriation. As stated above, the amounts in question belonged originally to the General Account and had been appropriated before the establishment of the Extraordinary Military Expenditure Special Account, but ifere included, simply for the purpose of settlement of account, in the Special Account. They were both appropriated on each occasion after duly obtaining Imperial sanction according to their original characters. Thus it may be clear now why the procedure for the Special Imperial sanction required for the extraordinary military expenditures had not been followed. Further, it may be added that the names of Ministers of Finance, War Navy in the column of "name of minister" in the table in each page of the Exhibit of the Tribunal simply show