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 labouring population is mainly Egyptian; the Greeks and Levantines are usually shopkeepers or petty traders.
Under republican rule these Indians - who were mainly small shopkeepers, but included some professional men of high standing - had suffered many restrictions, and their cause had been Position of espoused by the British government.
Its native bankers, shopkeepers and workers are all strongly organized in gilds.
In the United States there has been an arduous struggle over this question, and combinations of merchants have sometimes compelled favourable terms. In England, though the merchant has maintained a great part of the trade with shopkeepers, the developing trade with makers of shirts, underclothing, &c., is mainly done by the manufacturers directly, and perhaps the simplification of relations by direct dealing in the cotton trade has now reached a point of fairly stable compromise.
The home trade merchant or merchant-manufacturer works largely through agents and travellers, and though railway facilities continue to improve, some shopkeepers rarely visit their markets.
The profits of manufacturers, merchants and shopkeepers are commonly very much less on the lower classes of cotton goods than on the higher ones.
It collected in its first year about £2000 from the shopkeepers and artisans of Lyons.
Under the close oligarchical rule of the patrician families, who filled all offices in the town councils, the States of Holland, in which the influence of Amsterdam was dominant, and which in their turn exercised predominance in the States-General, became more and more an assembly of " shopkeepers " whose policy was to maintain peace for the sake of the commerce on which they thrived.
The Jews, who are found everywhere throughout Poland, are nowhere agricultural; in the larger towns many of them are artisans, but in the villages they are almost exclusively engaged as shopkeepers, second-hand traders, dealers on commission, innkeepers and usurers.
To-day Labuan chiefly exists as a trading depot for the natives of the neighbouring coast of Borneo, who sell their produce - beeswax, edible birds-nests, camphor, gutta, trepang, &c., - to Chinese shopkeepers, who resell it in Singapore.
As is common throughout Malayan lands, the trade of North Borneo is largely in the hands of Chinese shopkeepers who send their agents inland to attend the Tamus (Malay, temu, to meet) or fairs, which are the recognized scenes of barter between the natives of the interior and those of the coast.
Priests, merchants, villagers, especially about Shiraz, townsmen, shopkeepers, doctors and lawyers wear it very long, often nearly to the heels.
Besides these garments there are others: the long jubba, or cloth cloak, worn by mirzas (secretaries), government employs of high rank, as ministers, farmers of taxes, courtiers, physicians, priests; the abba, or camel-hair cloak of the Arab, worn by travellers, priests and horsemen; the pustin, or Afghan skincloak, used by travellers and the sick or aged; the nimtan, or common sheepskin jacket, with short sleeves, used by shopkeepers and the lower class of servants, grooms, &c., in winter; the yapanjah, or woollen Kurdish cloak, a kind of felt, having a shaggy side, of immense thickness, worn generally by shepherds, who use it as greatcoat, bed and bedding.
Finance.The fixed revenues of Persia are derived from (I) regular taxation (snaliat) composed of taxes on lands, flocks, herds shopkeepers, artisans and trade; (2) revenues from Crown lands~ (3) customs; (4) rents and leases of state monopolies.
The taxation on flocks and herds exists either as a supplementary method of land taxation, or as a contribution of a certain sum per animal, and the tax on shopkeepers, artisans and trades sometimes takes the form of a poll-tax, sometimes that of an impost on the profits of the trades.
Those of the urban middle classes are shopkeepers and artizans, and those of the lower class are domestics and day labourers.
Albuquerque, foreseeing the dangers that would arise from a shortage of population in his colonies, had encouraged his soldiers to marry captive Brahman and Mahommedan women, and to settle in India as farmers, shopkeepers or artisans.
But the attention of the crowd--officials, burghers, shopkeepers, peasants, and women in cloaks and in pelisses--was so eagerly centered on what was passing in Lobnoe Place that no one answered him.
Several shopkeepers crowded round the officer.
The cabmen he met and their passengers, the carpenters cutting the timber for new houses with axes, the women hawkers, and the shopkeepers, all looked at him with cheerful beaming eyes that seemed to say: Ah, there he is!