- Project Runeberg -  A practical guide for Russian consular officers and all persons having relations with Russia /
368

(1916) Author: Alfons Heyking - Tema: Russia
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368 RIGHT TO ENGAGE IN INDUSTRY, &c. P. x., Сн. m

certificates. Foreign Jews are also permitted to settle in the
governments of Bessarabia, Vilna, Vitebsk, Volhynia, Grodno, Ekaterinoslav,.
Kovno, Minsk, Mogilef, Podolia, Taurida, Kerson, Tshernigof, Kiev
(with the exception of the town of Kiev), and in Poland, Courland,
and Livonia on condition that they bind themselves to establish
within a period of three years, factories or works (with the exception
of distilleries) and that they possess the lawful permit of the proper
authorities. Finally, artisans of Jewish faith are permitted to settle
in Russia, if they have been engaged by Jewish manufacturers residing
in Russia.

All matters relating to rights of residence and of the trade of Jews,
is dealt with by the Department of General Affairs of the Russian
Ministry of the Interior, to which all communications and
petitions-should be addressed.1

Persons engaged in industry or trade in Russia pay special
professional taxes. According to the law of the 8th June 1898, all
commercial undertakings are subject to taxation, such undertakings,
comprising firms engaged in financial operations or insurance,
commercial transactions, and contracts of all descriptions ; industrial
enterprises such as manufactures, mining, &c., and finally, individual
industrial occupations. Certain undertakings of a commercial or
industrial character are exempt from this form of taxation ; they
are : public benefit societies, and partnerships on mutual terms;
a few small trades ; the majority of industrial and commercial
undertakings connected with agriculture, and some others. The taxes are
" fundamental " and " supplementary." The fundamental tax is paid
on certificates or licences issued, not in the name of the licensee but
for each business undertaking and constituent portion thereof
separately, i.e., each shop, warehouse, steamer, &c. In order to apportion
the amount payable in taxes in the most equitable manner, the various
districts of the Empire are classified according to the relative
development of their trade and industry. The different classes of business
are also divided into sections, of which there are (a) five for
commercial businesses ; (b) eight for industrial enterprises and (c) seven
for personal employments.

(a) In the first section the amount of the tax all over the Empire
is 500 roubles (about 521.) for each professional certificate in the case
of a commercial establishment, and 30 roubles (about 31. 3s.) for
every store or emporium. In the remaining four sections the tax
varies, according to the class of the locality and the section of the
business, from 150 roubles (about 16/.) to 4 roubles (about 8s.) for
each establishment, and from 26 to 2 roubles (about 21. 15s. to 4s.)
for every store. A tax of 20 roubles (2/. 2s.) is levied on each cart
employed in the transport of goods and one of 6 roubles (12s.) on
each hawker’s licence, throughout the Empire.

(b) The taxes on industrial undertakings in the first five
sections-are 1,500 ; 1,000 ; 500 ; and 50 roubles (about 1601. ; 105/. ; 52/. ;
16/. ; and 51. 5s.). In the remaining sections they range from 30 to
2 roubles (about 3/. 3s. to 4s.). Special taxes are levied on fairs.

1 Circular of the II. Department of the Russian Ministry of Foreign Affairs of
12th July 1907, No. 9368.

§ 385.

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