Duties on profession (temettu) consist (a) of a fixed duty leviable at rates declared in a schedule forming part of the special law (Dec. 8, 1907) regulating the tax, and (b) of a proportional duty at the rate of 3% on the value of buildings occupied by companies or individuals in the prosecution of their business; of 3% on salaries (subject to certain deductions) of employes of such companies and individuals; and on government contractors and revenue farmers, at the rate of 3% of 10% of the value of contracts filled and of revenues farmed.
Again, with regard to rates, there were in all cases three different rates leviable in each parish-the poor rate, the general rate and the sewers rate-whilst in many parishes in addition there was a separate lighting rate.
Puteoli was preferred to Naples, (a) as being in Roman territory, (b) because the customs duty was only leviable once, not twice as it would have been at Naples - once by the local authorities, and once by the Roman authorities on entrance into Roman territory.'
Exempt from duty were now only refuse, raw products, scientific instruments, ships and literary and artistic objects; forty-four articles notably beer, vinegar, sugar, herrings, cocoa, salt, fish oils, ether, alum and sodawere unaffected by the change, while duties were henceforth levied upon a large number of articles which had previously been admitted dtity free, such as pig iron, machines and locomotives, grain, building timber, tallow; horses, cattle and sheep; and, again, the tariff law further increased the duties leviable upon numerous other articles.
(Persons in the public service at the establishment of the Union cannot, however, be dispensed with because of lack of knowledge of either English of Dutch.) Other general provisions enact free trade throughout the Union, but the customs and excise leviable under the laws existing in any of the colonies at the establishment of Union remain in force unless parliament otherwise provides.