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could to a certain extent impose a similar tax. The
laws, however, were not very definite; and very
different bases were used: capital or income, the
social position of the tax-payer, or revenue from
capital or from income, were taken. A law of 1898
has now introduced the same tax as in the cities.
New proposals for the levying of income-tax, the
last made by the committee for the drafting of bills
in 1898, were founded too much on the Prussian
model. The Prussian tax is the result of peculiar
conditions, and, both in its origin and its later
development, is very faulty. The rulers were afraid,
when it was introduced, of a real income-tax; they
said so; they would only attempt approximate justice.
The later developments have largely been shaped by
particular class interests, not least those of the greater
rural landowners. In reality, the English practice of
looking to the sources of income is much preferable,
and in principle a large difference ought to be
recognised between the income of capital and the
income of labour. If this principle were recognised,
and if a sufficient deduction were allowed for the
single man or family where the man’s income
depends on his own exertions, the always arbitrary
and objectionable progressive tax would be avoided.
In 1899 the Estates with good reason voted against
the proposition to introduce the tax; it was not
necessary. It would possibly be useful, even if it
is not necessary, for the sake of the Communal
taxation to have a similar tax on capital and
income, to be paid also to the State. It might
replace the present personal tax, the
“mantals-penningar.” If such a tax should be introduced it
might be specially applied to a thorough reform of
the custom duties, though here arises a difficulty
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