The diet, elected for six years, consists of 24 members, of whom 4 are elected by the largest landowners, 4 by those who pay tax on incomes of £150 or more, and 16 by the other electors.
They had power to transport royalists and those who could not produce good characters, and supported themselves by a special tax of 10% on the incomes of the royalist gentry.
He immediately brought forward a scheme for improving the condi - tion of the poorer clergy by equalizing the incomes of the bishops, the reception of which at the time may be imagined, though it was substantially the same as that carried into effect by Lord Melbourne's government fifty years later.
The imports op incomes from personal estate (ricchezza mobile) were introduced in 1866; it applies to incomes derived from investments, industry or personal enterprise, but not to landed revenues.
In addition, the communes have a right to levy a, surtax not exceeding 50% of the quota levied by the state upon lands and buildings; a family tax, or fuocatico, upon the total incomes of families, which, for fiscal purposes, are divided into various categories; a tax based upon the rent-value of houses, and other taxes upon cattle, horses, dogs, carriages and servants; also on licences for shopkeepers, hotel and restaurant keepers, &c.; on the slaughter of animals, stamp duties, one-half of the tax on bicycles, &c. Occasional sources of interest are found in the sale of communal property, the realization of communal credits, and the contraction of debt.
The character, tastes and capacity for management of different individuals and groups differ so widely that equal incomes do not necessarily imply identity of standard.
To provide the requisite funds for this vast undertaking, a forced loan of% on net incomes was raised; the money bore interest at the rate of 4%.
Not only the workmen and the large class of idlers attracted to Paris by the system, but rentiers and government officials, whose incomes were paid in assignats on a scale arbitrarily fixed by the government, saw themselves threatened with actual starvation.
Eachard attributed the contempt into which the clergy had fallen to their imperfect education, their insufficient incomes, and the want of a true vocation.
The assessors estimated the individual incomes arbitrarily, village quarrels and rivalries leading them to over-charge some and under-charge others, and complaints were numberless on this point.
The qualifications for electors and members of the Assembly are the same, namely men of full age owning houses or land worth £50, or, who rent such property of the yearly value of £10; or who, having lived three years in the province, have incomes of not less than £96 a year.
In the pound, to all incomes between £ioo and £150.
The additional taxation of 5% on all incomes derived from land, imposed in 1869 and not repealed until the reign of Nicholas II., together with the suppression of the Polish language in all official matters, served the same ends.
The income-tax is not levied on incomes drawn from land.
Miquel, as minister of finance, succeeded indeed in carrying a reform by which the proceeds of the tax on land and buildings were transferred to the local government authorities, and the loss to the state exchequer made up by increased taxation of larger incomes and industry.
The rate is a little more than 2l% on all incomes exceeding £133 a year, and a little more than 2% on incomes exceeding £66, the minimum income liable to assessment having been raised in 1903 from £33.
The principal sources of revenue are: (1) Vergi taxes, or taxes on house and land property, and trade profits and incomes (not including salaries); (2) military exemption tax, payable by Moslems and Christians alike, but not by foreigners, of 2s.
According to this constitution the sovereignty resides in the nation, but suffrage is restricted to married citizens over twenty-one and unmarried citizens over twenty-five years of age, not in domestic service, who can read and write, and who are the owners of real estate, or who have capital invested in business or industry, or who receive salaries or incomes proportionate in value to such real estate as investment; and as 75% of the population is classed as illiterate, and a great majority of the labouring classes is landless, badly paid, and miserably poor, it is apparent that political sovereignty in Chile is the well-guarded possession of a small minority.
The income tax, a direct charge upon all incomes above a certain limit, is the principal type in the United Kingdom of a direct tax.
In the case of joint-stock companies the company pays the state, and deducts the amount from the individual owners of stocks and shares out of whose incomes the amount comes.
Its technical name is the property and income tax, but it is essentially a charge upon all incomes or profits, whether arising from property, or from the remuneration of personal services, or from annuities, income being applied with the widest possible meaning.
Established on all incomes over X60, with abatements between £60 and £ 200.
There have been great complaints also of injustice by the possessors of temporary and precarious incomes, who have to pay the same rate of tax as the owners of permanent incomes from property, although these complaints have been diminished to some small extent by the raising of the minimum limit of the income assessed and the increase of the principle of abatements.
The question of the amount of individual incomes only comes before the authorities when claims for exemption and abatement are made.
The character of the tax is accordingly much less odious than it would be if an account of individual incomes were invariably demanded, as was the case in the United States during the Civil War, when an income tax existed for a short time.
Rates were originally imposed, there is little question, when the intention was to tax all local incomes equally, and this is still the intention in the local taxation of the United States as well as the United Kingdom.
These, it is said, can be distributed among different classes of tax-payers, because the income tax falls on the owners of incomes of all kinds of property subject to the duty, if their incomes are above a certain limit, while the incidence of customs and excise duties can be ascertained by inquiries as to the consumption of dutiable articles by different classes.
The payers of income tax, unfortunately, are not one class but many, and although the rate of duty is the same, the definition of income seems imperfect, so that many pay on a much larger assessment of income than seems fair in comparison with other incomes of nominally the same amount, but really of much greater value when all deductions from the gross sum are fairly reckoned.
A great deal more would need to be known than is now known as to the effect of taxes on different classes, and the aggregate amount of different incomes, before such a task could be undertaken.
If there is a greater proportionate charge already on the larger incomes, nothing more need be done, and we cannot know that there is not.
At one time, for instance, during the great wars at the beginning of the 19th century, it was 'calculated that the British government expenditure, and the corresponding revenue, mostly raised by taxation, were each equal to about one-third of the aggregate of individual incomes - that is, as £90,000,000 to about 270,000,000.
The bureaucracy became a refuge for the nobles, and above all for the bourgeois, whose fixed incomes were lowered by the influx of precious metals from the New World, while the wages of artisans rose.
Even the rentiers of the Htel-de-Ville, big and little, usually very peaceable folk, were excited by the curtailment of their incomes, and in 1639 and 1642 were roused to fury.
In 1908 the constitution was amended to permit a graduated tax on incomes, privileges and occupations.
He suggested that the cost of these measures should be defrayed by extending the income tax to Ireland to industrial incomes of 100 and to permanent incomes of 50 a year, as well as by doubling the house tax, and extending it to all 10 householders.
The weight, therefore, of these measures was either purposely or unintentionaUy thrown mainly on persons living in houses worth from 10 to 20 a year, or on persons in receipt of incomes from 50 to 150 a year.
Swept away the duty on one great necessary of life soap; he repealed the duties on 123 other articles; he reduced the duties on 133 others, among them that on tea; and he found means for paying for these reforms and for the gradual reduction and ultimate abolition of the income tax, which had become very unpopular, by (I) extending the tax to incomes of ioo a year; (2) an increase of the, spirit duties; and (3) applying the death duties to real property, and to property passing by settle-, ment.
In the £) on all incomes over £1000.
To balance the budget, Mr Merriman proposed drastic remedies, including the suspension of the sinking fund, the reduction of salaries of all civil servants, and taxes on incomes of £50 per annum.
They are chosen by two colleges of electors; one composed of citizens with an income of £80; the other, of citizens with incomes varying from £32 to £80.
(2) A state which in ordinary times appropriates one-tenth or some less proportion of aggregate individual incomes is much stronger relatively than a state absorbing one-fourth, one-third, or even a higher proportion.
In other words, when taxes are very moderate and the revenue appropriated by the state is a small part only of the aggregate of individual incomes, it seems possible that individuals in a rich country may waste individually resources which the state could apply to very profitable purposes.