Full resolution (JPEG) - On this page / på denna sida - Municipal Organisation, by U. F. C. Krohn
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Every year a budget is made up of the income and expenditure
of the municipality for the following year, in which are included
the expenditures of the separate municipal institutions, concerning
which their several boards have to make estimates. The budget is
prepared in the country by the aldermen, in the towns by the
magistrate, who then discusses it in detail with the aldermen. It
is then laid before the Council. The amount that is not covered
by the regular revenue of the municipality, e.g. from its property
and municipal institutions, is procured partly by a tax on houses
and landed property, partly by a tax on personal property and
income, the Council determining whether, and in what proportion,
the tax shall be made a tax on real property, and at what amount
the personal property and income is to be assessed. The
rate-payers of the municipality are assessed for this last-mentioned tax
by an Assessment Commission elected by the Council. The
Assessment Commission fixes the amount of property and income for
each rate-payer, upon which he has to pay tax, the Commission
being bound by the general assessment rules laid down by the
Council, while in other respects, and within these rules, it has to
act to the best of its judgment. Complaints may be made about
the decisions of the Assessment Commission to the Commission
itself. If the complaint is not allowed, it may be laid before a
Superior Assessment Commission, whose members are also chosen
by the Council.
In order to meet the expenses of large undertakings that have
the good of the municipality in view, the municipality may raise
loans. It may obtain such loans from several public funds,
besides which, by royal sanction, it has the right to issue
interest-bearing bonds payable to the bearer, similar to the ordinary
government stocks and bank-notes. Such municipal bonds must
be for sums of over 200 kroner, and must be paid off in the course
of 40 years, the payment having to begin within 2 years after
the issue and to continue in regular annual instalments.
In addition to the more circumscribed corporations, there is, as
has been already mentioned, a higher municipal unit for the
country districts, viz. the County Corporation. The reason why
the towns are not included in these corporations is naturally that
every town constitutes a complete unit by itself, and has few
interests in common with other municipalities, while the reverse
is the case with rural municipalities.
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