Full resolution (JPEG) - On this page / på denna sida - X. The Exchequer and Civic Duties
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because the custom duties — the most important part
of the system of taxes — do not depend on the vote
of the Diet.
The stamp duties in the budget for 1901-4 are
calculated at 1¾ million marks per annum, and as
usual are partly a tax imposed occasionally on capital,
and partly fees. The stamp duties in Finland are
of a comparatively liberal character. Like those in
Sweden they do not seriously hinder legal transactions,
cheques, bills, or other obligations, which in many other
countries are hampered with fees or taxes, to the great
detriment of certain forms of credit and of many other
economic transactions. As in Sweden, stamp-duties
are only paid when people come into contact with
public authorities. Inheritance in Finland is only
taxed by a very moderate stamp duty.
We need not mention the insignificant duty on
playing-cards, and we have already referred, when
speaking of the manufacture of these articles, to the
important excise on brännvin and beer, this last in the
form of a tax on malt, as well as to the injustice and
economical error of imposing a higher excise on the
larger breweries. The excise duties on brännvin for
the budget 1901-4 are estimated at 6¾ million marks,
but will probably amount to more, and also the duty on
malt will be more than one million, though estimated
somewhat below this amount. None of these duties
are very hard. The forms of collecting, as, for instance,
in the case of the beer tax on malt, might be improved
upon. The reasons given for forbidding the import
of brännvin and other ordinary alcohol do not seem
convincing.
The customs duties have been an excellent source of
revenue, and have been increasing rapidly. In 1826—34
they only yielded 660,000 roubles; in 1847-8 only
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