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288
III. CONSTITUTION AND ADMINISTRATION.
are held in the Communal Meetings three times a year, viz. in March, October
and December. Extraordinary meetings are held for transacting special business.
In the towns, the Municipal Meetings are held only twice a year, viz. in May
and December.
The Communal and Municipal Meetings settle the general business of
the commune, elect the executive authorities, and possess the right of
levying communal taxes.
The Communal Rate is made in proportion to the assessed income of
the ratepayer, income from agricultural property being calculated at
6 %, and income from other real property at 5 %, of the assessed value.
The Communal-rate is thus fixed at a certain amount for each hundred
kronor of income.
For the defrayal of certain expenditures rates are assessed not on all the
ratepayers, but only on one or more of the four groups into which they are divided,
viz. those who are rated for: (a) agricultural property "i mantal satt" (certain
assessment standard of land); (b) any other agricultural property; (c) any other
kind of real property; and (d) income from capital or work. — For cut
timber there is a kind of Forest Excise, in the form of a communal tax at the
maximum rate of 2 % of the assessed value. — An extra tax, expressly authorized
by law, which can be imposed by the commune is the Dog Tax, which, however,
may not exceed 15 kr. per dog per annum.
A bare majority is, as a rule, required for carrying a resolution at
the Communal or Municipal Meetings. But if the resolution relates to
the vending or purchase of real property, to the making of grants for new
objects or of grants for which loans must be made, or to borrowing money
or going security, there is required for the validity of the resolution a
qualified majority of two-thirds of those taking part in the resolution,
the votes being calculated according to their value. The resolution may
be appealed against by any member of the commune, whether he has a vote
or not, if he is of opinion that such a resolution infringes his private
rights or is contrary to law. His plaint is brought before the Governor,
from whom a further appeal can be made to the Supreme Administrative
Court. In certain cases the express sanction of the Governor is required;
Table 55. Revenue of the Communes, 1876—1911.
Annually Meau population Amount of Revenue, in kronor Per Head kr
Rates State-grants Other Total
1876 -80 ... . 4 500 000 23 558 000 2 716 000 16 484 000 42 758 000 9’SO
1881 -85 ... . 4 605 000 26 952 000 3 318 000 20 658 000 50 928 000 1106
1886 -90 ... 4 742 000 29 356 000 4 114 000 25 321 000 58 791000 12-40
1891 -95 ... . 4 832 000 34 16J 000 4 753 000 28 272 000 67186 000 13-90
1896 -00 ... . 5 032 000 39 375 000 5 655 000 37 698 000 82 728000 1644
1901 -05 ... . 5 214 000 52 467 000 7 639 000 48 033 000 108139000 20-74
1906 -10 ... . 5 406 000 75 883 000 11050 000 68 735 000 155 668 000 28-80
1911 (31 Dec.) . . 5 562 000 89 291 000 13 305 000 82 737 000 185 393000 33-33
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