An idea of the effects of the survey may be gathered from the fact that the assessments in the four provinces of Mantua, Ancona, Cremona and Milan, which formerly amounted to a total of I,454,696~ are now 2,788,080, an increase of 91%.
On account of the inequalities still existing in the cadastral survey, in spite of the law of 1886 (see Agriculture, above), great differences are found in the land tax assessments in various parts of Italy.
To answer this question we must collect the wages assessments sanctioned by the magistrates.
(7) That the wages assessments group themselves round certain short periods, coincident in many instances with high prices, increase of poverty, and other causes of exceptional action.
Boston paid in 1907 36% of all state taxes, and about 33, 62, 47 and 79% respectively of the assessments for the metropolitan sewer, parks, boulevards and water services.
Leases frequently contain a covenant by the lessee to bear and pay rates, taxes, assessments and other " impositions " or " charges," or " duties " or " outgoings," or " burdens " (except property tax) imposed upon the demised premises during the term.
The words, " rates, taxes, assessments " point to payments of a periodical or recurring character.
Three kinds of cattle-tax, the tax for exemption from military service, levied on every newborn male, forced labour on the roads, forced loan of horses, a heavy excise on grapes and tobacco, and a variety of lesser taxes combined to burden the Christian serfs; but even more galling than the amount was the manner in which these dues were exacted - the extortionate assessments of tax-farmers and excisemen, the brutal licence of the soldiery who were quartered on recalcitrant villagers.
The money required for local administration in England is raised (when the ordinary revenues are insufficient) by assessments on lands and buildings based on their annual rental value.
That they were not liable for the tribute which members of the Delian League paid is clear from the fact that the assessments of places w.here cleruchs were settled immediately went down considerably (cf.
Are: the management of county property; the levying of taxes; the equalizing of assessments; the division of the county into townships, school districts and road districts; the laying out.
The assessment rolls of the county assessor are subject to alteration by the board of county commissioners sitting as a county board of equalization and the assessments as between counties are subject to alteration by the state board of equalization.
Distillers and revenue officers in St Louis, Milwaukee, Cincinnati and other cities were implicated, and the illicit gains - which in St Louis alone probably amounted to more than $2,500,000 in the six years 1870-1876 - were divided between the distillers and the revenue officers, who levied assessments on distillers ostensibly for a Republican campaign fund to be used in furthering Grant's re-election.
Each parish is legally entitled to levy ecclesiastical assessments for defined purposes.
The department of internal affairs consists of six bureaus: the land office, vital statistics, weather service, assessments, industrial statistics, and railroads, canals, telegraphs and telephones.
The administration is divided into eight departments: engineering and public works; sewer and waterworks construction; sanitation and transportation; assessments and collections; police, fire, law and schools.
Commissioners (now the board of agriculture) are appointed to execute the acts; a rent charge on all lands liable to tithes at the time of the passing of the first act is substituted for those tithes, of which the gross amount is ascertained either by voluntary parochial agreement, or, failing that, by compulsory award confirmed by the commissioners; and the value of the tithes is fixed in the latter case by their average value in the particular parish during the seven years preceding Christmas 1835, without deduction for parochial or county and other rates, charges and assessments falling on tithes, the rent charge being liable to all the charges to which tithes were liable.
In 1886, however, it was enacted that no such extraordinary charge shall be levied on any such grounds so newly cultivated in future; the capital value of the existing charges was assessed, and the payment of interest thereon was made a rent charge on the land payable in priority to all other charges until its redemption, and recoverable in the same way as ordinary rent charge and exempt from all rates, charges and assessments: the charge was redeemable at the capital value, and, saving existing contracts, it was as between landlord and tenant payable by the landlord, any agreement to the contrary notwithstanding; and it is not subject to the Tithe Act of 1891.
Boards of Revision and Boards of Supervision then equalize the assessments in the counties and townships, while a State Board of Equalization seeks to equalize the total valuation of the various counties.
The tendency is for property valuations to decline, the estimated valuation from 1873 to 1893 decreasing 27% in Cook county and 39% in the other counties, while the assessments from 1888 to 1898 were in inverse ratio to the increase of wealth.
Since 1858 a department of revenue survey has been organized, and the old assessments have been everywhere revised.
That assessments have ceased to be made upon prospective assets.
(13) A more general resort to reduction of assessments in cases of local deterioration, where such reduction cannot be claimed under the terms of settlement."
The Domesday survey therefore recorded the names of the new holders of lands and the assessments on which their tax was to be paid.
In the United States there are mainly assessments of the capital value of property, always for state and local purposes only, and not for the central government.