“ The revenue as a whole is fixed and is not voted annually by Parliament. Yet it is the practice in England to regard the income tax and the tea duties as variable elements to be increased or diminished, as occasion arises. Proposals for such changes are an essential part of the budget.
In the United States the budget is practically prepared in the House of Representatives. To the latter at the opening of each session of Congress the Secretary of the Treasury submits a book of estimates of expenditures to be made for the coming fiscal year. ”

“ He transmits without revision the estimates made by the several Cabinet officers, and the heads of offices not directly subordinated to the eight executive departments. These estimates form the basis upon which the several appropriation bills are prepared by the committees of the House of Representatives. ”