Full resolution (JPEG) - On this page / på denna sida - X. The Exchequer and Civic Duties
<< prev. page << föreg. sida << >> nästa sida >> next page >>
Below is the raw OCR text
from the above scanned image.
Do you see an error? Proofread the page now!
Här nedan syns maskintolkade texten från faksimilbilden ovan.
Ser du något fel? Korrekturläs sidan nu!
This page has been proofread at least once.
(diff)
(history)
Denna sida har korrekturlästs minst en gång.
(skillnad)
(historik)
surmised by the statistician, Herr Järvinen, 10 per
cent. of the net profit of the land, but according to
other valuations nearer 5 per cent.
The land tax is still paid partly in kind, or according
to periodically estimated prices of grain. This form
of payment is antiquated now when everybody is able
to sell his products. There is no reason for
maintaining this method of payment, and it would be in
the interest of the government as well as the
taxpayer to fix a permanent money-value. The Diet
advocated this reform in 1882, but the Senate refused
to adopt it.
Another direct tax is the personal tax paid under
the law of 1865, the so-called “mantalspenningar.”
It yields 2 million marks, the tax being two marks from
each man and one from each woman between the ages
of 16 and 64 years. The law of 1865, promulgated
after the first session of the newly revived Diet of
1863-4, introduced a great improvement on the
former excessive and unequal tax. The same tax is
levied in the Communes, but begins at 15 years of age,
and men and women do not everywhere pay in the
same proportion as to the State. This tax has been
imposed for the benefit of the poor on all persons able
to work, who may presumably themselves some time
have need of this assistance. A small contribution
to the law courts in the country is a personal tax
on the different classes of landholders, with total
or partial exemption for poorer holders or tenants
who do not own land themselves.
The “centonal,” or one per cent. of the salaries
and pensions of functionaries, which goes to the
military fund, and amounts to 100,000 marks, can
hardly be said to be imposed according to any principle
of taxation.
<< prev. page << föreg. sida << >> nästa sida >> next page >>
