Full resolution (JPEG) - On this page / på denna sida - X. The Exchequer and Civic Duties
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as land tax; half a million as a poll-tax on grown-up
persons; a quarter of a million as another personal tax;
45,000 as a tax on what was known as “rök” (“smoke
from the hearth”), on which also some 100,000 marks
is paid to the State as a tax on families or on
habitations; a small tax yielding 88,000 marks on
manufacturing establishments, which goes chiefly to maintain
the roads; a small amount as inheritance tax (raised
under an old ordinance of 1698, which permits a tax
of one-eighth per cent. on inheritances for the benefit
of the poor); and in exceptional cases some taxes on
cows or other cattle. We quote these details as
curious remnants of old taxation. The new law of
1898 extended the income-tax to all members of the
Communes as well as the landowners.
If we want to know the total amount and details of
the direct taxes, it will be necessary to add the taxes
paid to the Church and to the Commune. According
to the calculation of Herr Järvinen, the total was
about 16 millions, of which 54 per cent. goes to the
State, the latter figure including 33 per cent. in direct
payment, and more than 20½ per cent. in work on the
roads. Of the balance more than 25½ per cent. goes
to the Church, of which 21 £ per cent, is paid to the
clergy and the beadles, and 4 per cent. to the congregations;
finally, 21 per cent. goes to the treasuries of
the Communes. This is one-third to the government
direct, above one-fourth to the Church, above
one-fifth to the Communes, and the same to the roads.
As elsewhere, the oldest of the existing direct
taxes is the land tax, the unit being the “mantal.”
According to the signification of the word, the tax was
originally imposed as a personal tax on the owners of
the land. At present each of the 19,500 “mantal”
embraces an average of 5 to 6 farms, as we have
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