+ The 3% customs surtax is not included in this table.
A 10% surtax on the fees of admission to places of public amusement.
Since April 1905 a surtax of 7% has been imposed on all goods of other than French origin.
This last surtax, which produces about £T90,000 per annum, was specially affected to a loan, known as the " Tejhizat-i-'Askerieh of 1905," of £T2,640,000, by virtue of a contract between the government and the Deutsche Bank (April 17, ' It should be noted that the classification of the revenues included respectively under the " direct " and " indirect " categories has now been quite properly changed, the sheep-tax, tithes, mining royalties and forest royalties being comprised under " direct taxes "; stamps and registration duties are placed in a special category, and salt and tobacco under " monopolies."
The most important of the local dues is the gate tax, or dazio di consumo, which may be either a surtax upon commodities (such as alcoholic drinks or meat), having already paid customs duty at the frontier, in which case the local surtax may not exceed 50% of the frontier duty, or an exclusively communal duty limited to 10% on flour, bread and farinaceous products,2 and to 20% upon other commodities.
His administration as finance minister of Canada was important, since in 1897 he introduced a new tariff, granting to the manufactures of Great Britain a preference, subsequently increased; and later he imposed a special surtax on German imports owing to unfriendly tariff legislation by that country.
In 1897 the total provincial revenue was 3,732,253, of which 3,460,000 was obtained from the surtax upon lands and buildings.
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.