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19

(1914) [MARC] Author: Joseph Guinchard
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sweden’s economical development between the years 1862 and 1913. 19
Assessed Value of Taxable (i. e. private) Real Property.

Landed Property. Other Real Property.

way, the temporary interruptions in the economic development of the
country, caused by unfavourable junctures and other circumstances, have
invariably been followed by a still brisker march forwards. It is to be
hoped that this will also prove to be the case after the recent period
of depression.

The outer signs of this development are visible in all spheres,
immaterial as well as material. We shall confine ourselves here to a general
survey of certain of these signs, principally the growth of fixed capital
and of income, as far as one can judge from assessments of taxes.

Statistics of Taxation in their present condition date back to the year 1862.
Triennial (since 1898 quinquennial) official assessments have been made (by
communal deputies) of the value of all real property — as strict distinction being always
made between landed property used for agricultural purposes and other kinds
of real property. Thus under the head of landed, property is included the
main body of the soil, i. e. all except the ground used for building sites in
cities and country-towns as well as for the erection of factories and means of
communication; further, all buildings erected on that soil, belonging to the
landed property, as well as forests and deposits of ore, only excepting mines,
and waterfalls applied to industrial purposes, and large fisheries. Other property
includes building sites in cities, country-towns, and places of equivalent impor-

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