"A budget is made up of receipts and expenditure,
both of equal importance.
Even were only simple disbursements involved,
a mere statement of receipts would not suffice."
I am always pleased to read when Napoleon lowered the boom on spending. He was a shrewd manager and perhaps he liked accounting. He did not spend money France did not have...hence the wars with other countries created a nice cash infusion that helped pay for the major Paris monuments we know and love.
The ledger shown is:
BUDGET DE LA MAISON DE L'EMPEREUR POUR 1811.
Wouldn't I like to pour though this book!