- Project Runeberg -  A Précis of the Public Law of Finland /

(1889) [MARC] Author: Leo Mechelin Translator: Charles J. Cooke
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Note: Translator Charles J. Cooke is or might still be alive. Therefore, this work is protected by copyright, restricting your legal rights to reproduce it. However, you are welcome to view it on screen, as you do now. Read more about copyright.

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the finance office are submitted to the Senate
for approval. The municipal council may also
constitute other agencies for different branches
of administration ; thus we find a school board
in each town.

The bench of magistrates joins to the
functions of an administrative tribunal and of the
executive and police authority those of
supervising the administrative agencies established
by the municipal council. It has the power,
moreover, to oppose the execution of the
decisions of the municipal council, if it consider
them contrary to law.

The bench of magistrates is likewise charged
with the preparation of the annual town budget,
which is voted by the town council, or in
default of the latter by the general assembly.

The excess of expenditure over the revenue
of the commune and the indirect receipts is
met by an income-tax based on the
above-mentioned scale. The regulations for taxation
are fixed by law. There is a right of appeal
from the decisions of the assessment committee
to a revising committee.

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