48 Constitution of the Independent State of Samoa PART VIII FINANCE 90. Public funds - There shall be a Treasury Fund and such other public funds or accounts as may be provided by Act. 91. Restriction on taxation - No taxation shall be imposed except by Parliament. 92. Public revenue - All taxes and other revenues and money raised or received by Samoa shall be paid into the Treasury Fund unless required or permitted by Act to be paid into any other public fund or account. 93. Payment out of public funds - No money shall be issued out of the Treasury Fund or any other public fund or account except in pursuance of a warrant under the hand of the Head of State. 94. Appropriation of expenditure - (1) The Minister responsible for finance shall, in respect of every financial year, cause to be laid before the Legislative Assembly a statement of the estimated receipts and expenditure for that year, and, unless Parliament in respect of any year otherwise provides, that statement shall be so laid before the commencement of that year. (2) The proposals for all expenditure contained in the estimates (other than statutory expenditure) shall be submitted to the vote of the Legislative Assembly by means of an Appropriation Bill. (3) If, in respect of any financial year, it is found: (a) that any expenditure is incurred or is likely to be incurred upon any service which is in excess of the sum provided for that service by the Appropriation Act relating to that year; or (b) that any expenditure (other than statutory expenditure) is incurred or is likely to be incurred upon any service not provided for by the Appropriation Act relating to that year; the Minister responsible for finance shall cause to be