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(1889) [MARC] Author: Leo Mechelin Translator: Charles J. Cooke
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Projected measures relating either to
alterations in the assessment or in the manner of
collecting permanent taxes, or to the abolition
of established imposts, are submitted to
preliminary consideration by the finance committee.

With regard to the extraordinary taxes,
forming part of the ways and means which the Diet,
on the report of the finance committee, shall
have desired to appropriate for the purposes of
the extraordinary budget (vide section 46), the
committee on extraordinary taxes must make
proper provision for the assessment of these
taxes; it has the right of initiative in this
matter. This committee, augmented to sixty
members, having the powers of the Diet,
decides by a majority of two-thirds of its
voices such provisions relating to the said
taxes as the four orders have not been able
to agree upon.

The general rule of the Constitution, according
to which taxation depends upon the vote of the
Diet, is subject to a rather important exception :
the customs duties are fixed by the Government
without the co-operation of the Diet. Want

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