The school revenues are derived from the sale and rental of public lands granted by Congress, and of the salt and swamp lands devoted by the state to such purposes, from a uniform levy of one mill on each dollar of taxable property in the state, from local levies (averaging 7.2 mills in township districts and 10.07 mills in separate districts in 1908), from certain fines and licences, and from tuition fees paid by non-resident pupils.
Women who have either children or taxable property may vote on questions relating to schools.
At present the main quota with the additional three-tenths amounts to 16.25% of taxable income.
From 1871 to 1894 it was assessed at 13.20% of taxable income, this quota being formed of 12% main quota and 1.20% as an additional tenth.
The assessed value of taxable property in 1910 was about $735,000,000.
The indebtedness of a county, municipality or school district is limited to 5% of the value of its taxable property.
The buildings impost has been assessed since 1866 upon the basis of 12.50% of taxable revenue.
Taxable revenue corresponds to two-thirds of actual income from factories and to three-fourths of actual income from houses; it is ascertained by the agents of the financial administration.
The urban population, divided into two categories according to their taxable wealth, elects delegates direct to the college of the government (Guberniya), and is thus represented in the second degree; but the system of division into categories, according not to the number of taxpayers but to the amount they pay, gives a great preponderance to the richer classes.
These elect their delegates to the Duma direct, and though their votes are divided into two curias (on the basis of taxable property) in such a way as to give the advantage to wealth, each returning the same number of delegates, the democratic colleges can at least return members of their own complexion.'
The debt limit is set by the city charter at 18% of the assessed value of the taxable real estate of the city.
In 1909 the taxable real estate and personal property was valued at $108,663,716, and the city had no floating debt; on the 1st of February 1910, there were 810,706,318 worth of bonds outstanding, and the sinking fund was 82,011,857.
The first class contains such revenues as the emlak verghi-si (duty on realty), `ashar (tithes), temettu (professional tax), &c. In all such cases the taxable values are fixed by a commission of experts, sometimes chosen by the tax-payers themselves, sometimes by the official authorities; in all cases both tax-payers and authorities are represented on the commissions, whose decisions may be appealed against, in last resort, to the council of state at Constantinople, whose decision is final.
A kind of seigniorial taille continued to exist besides the servile taille, but this kind presupposed a title, a contract between the taxable roturier and the lord, or else immemorial possession, which amounted to a title.
All taxable property of the state, that of corporations for the most part excepted, is assessed by the township assessor.
The state has no bonded debt, and the constitution forbids it to incur debts exceeding in the aggregate a quarter of a million dollars, except for warlike purposes or for some single work to which the people give their consent by vote; the constitution also forbids any county or municipal corporation from incurring an indebtedness exceeding 5% of the value of its taxable property.
In 1773 (Dec. 16) a party of citizens, disguised as Indians and instigated by popular meetings, boarded some tea-ships in the harbour of Boston, and to prevent the landing of their taxable cargoes threw them into the sea; this incident is known in history as the " Boston tea-party."
All taxable property in each county except that of railways in more than one county is assessed at its full value by the county assessor.
The constitution limits the indebtedness of a county to 5% of the value of its taxable property and that of a city, town or school district to 3%, except that the question may be submitted to a vote of the tax-payers affected when it is deemed necessary to construct a sewerage system or procure a water supply.
From the year 1902 to the financial year 1914-5 the State revenues doubled, rising from 1,730 millions of kronen to 3,460 millions of kronen, but this increase in revenue could only be achieved by placing an extraordinary strain on the taxable capacity of the country.
The assessed valuation of taxable property, in the city, in August 1906 was $201,585,127, of which $157,611,560 represented realty and $43,973,567 personality.
In general, each county has from three to seven commissioners - the number is fixed by county laws - elected on a general ticket of each county for a term of from two to six years, entrusted with the charge and control of property owned by the county, empowered to appoint constables, judges of elections, collectors of taxes, trustees of the poor, and road supervisors, to levy taxes, to revise taxable valuations of real property, and open or close public roads.
The system is maintained by a state tax of 16 cents on each $ioo of taxable property.
The county commissioners have the care of county buildings, consisting chiefly of a court house, gaol and house of correction, but are not allowed to expend more than one thousand dollars for repairs, new buildings or grounds, without authority from the county convention; the commissioners have the care also of all other county property, as well as of county paupers; and once every four years they are required to visit each town of their county, inspect the taxable property therein, determine whether it is incorrectly assessed and report to the state board of equalization.
Except in the case of railways, telegraph and telephone lines, savings banks, building and loan associations and fire insurance companies, the taxes are assessed and collected by town officers, but every fourth year the county commissioners are required to inspect the taxable property in the towns and report any misappraisal to the state board of equalization whose duty it is to equalize the valuation of property in the several towns.
The census estimate of the true value of property constituting the national wealth was limited in an enumeration of 1850 to taxable realty and privately held personalty; in 1900 it covered also exempt realty, government land, and corporation and ptiblic personalty.
By the Constitution the tax rate is limited to $5 on the thousand, and, as the rate of taxation has increased faster than the taxable property, the state has been forced to contract several temporary loans since 1901, none of which has exceeded $200,000, the limit for each year set by the Constitution.
The funds for covering the compensation payable in respect of accidents are raised by payments based, in agriculture, on the taxable capital, and in other trades and industries on the earnings of the insured.
When they took office there were in Prussia sixty different tariffs, with a total of nearly 2800 classes of taxable goods: in some parts importation was free, or all but free; in others there was absolute prohibition, or duties so heavy as to amount to practical prohibition.
On the other hand, according to British ideas of taxable capacity, Hungary paid, and still pays, more than her share.
The constitution also forbids the creation of a state debt in excess of i% of the assessed value of the taxable property in the state; of a county debt in excess of 2 of the assessed value of the taxable property in the county; or of a municipal debt for any other purpose than obtaining a water supply in excess of unless for building sewerage, when a debt of 4% may be authorized.
At first it was only levied at irregular intervals; afterwards, in 378 B.C., it became a permanent tax based on elaborate valuation under which the richer members paid on a larger quota of their capital; in the case of the wealthiest class the taxable quota was taken as one-fifth, smaller fractions being adopted for those belonging to the other divisions.
A special tax not exceeding 3 mills on the dollar may be levied on all taxable property for school purposes, and the proceeds apportioned among the school districts according to the number of school children.
Of the total returned, 1, 775, 21 7,7 0 4 is described as taxable, and 262,626,576 pesos as nontaxable.
The constitution provides that the rate of taxation shall never exceed to mills for each dollar of assessed valuation, that when the taxable property amounts to $50,000,000 the members of the territorial legislature were deprived of their seats as ineligible.
Mainly through the efficiency of this board the assessed value of the taxable property of the state was increased from $968,189,087 in 1899 to $1,418,251,858 in 1902, or 46.4%, and the taxes levied on railways, which had hitherto been assessed on their gross earnings, were increased from $1,483,907 in 1901 to $3,288,162 in 1902, or 121 6%.
The constitution as amended in 1875 forbids the legislature to pass any private or special laws regulating the affairs of towns or counties, or to vote state grants to any municipal or industrial corporations or societies, and prescribes that in imposing taxes the assessment of taxable property shall be according to general laws and by uniform rules; and anti-race-track agitation in1891-1897led to a further amendment prohibiting the legalizing of lotteries, of pool-selling 1 The constitution of 1844 limited the suffrage to white males, and although this limitation was annulled by the fifteenth amendment to the Federal Constitution, it was not until 1875 that the state by an amendment (adopted on the 7th of September) struck the word " white " from its suffrage clause.
Funds for the support of the public schools are derived from various sources: (1) the interest on the " surplus revenue " ($760,670), deposited with New Jersey by the Federal government in 1836; (2) the income from the state school fund, consisting largely of receipts from the sale and rental of riparian lands 1; (3) a state school tax; (4) a direct appropriation by the legislature to supplement the school tax, so that the two combined will form a sum equal to a tax of two and three-fourths mills on each dollar of taxable property; and (5) local taxes.
The school tax is apportioned among the counties in proportion to their taxable property.
In 1909 the taxable valuation was $100,771,321, and the tax rate was 13.8 mills for city property, 9.2 mills on rural property and 6.9 mills on agricultural property.
On the other hand, the growth of the Muscovite state with its fiscal and governmental requirements involved a watchful repartition of burdens among the population and led ultimately to a system of collective liability in which the farms were considered chiefly as the sources of taxable income.
The reasons are that with the tax at a low rate it has been found much less intolerable than during the Napoleonic War, when it was at the rate of 10 per cent., while the pressure of the tax has also been greatly mitigated by placing very high the minimum income subject to it, and giving abatements upon the lower taxable incomes.
In 1904 the gross valuation of all taxable wealth was put at $1,155,402,647, and taxation for state purposes aggregated $0.17 per $1000.1 In the years1851-1857a debt of $23,701,000 was incurred in aiding railways, and all the roads made default during the Civil War.
Finance.-The total true value of taxable property in the state was, according to the tax levy of 1907, $1,767,815,487, and the total taxes, including delinquencies, in the same year amounted to $38,880,257.
The entire system has been - as in other states where it prevails - extremely irregular and arbitrary as regards local assessments, and very imperfect; and the figures of total valuation (in 1880 $160,570,761, in 1890 $347,717,218, in 1906 $408,329,749, and in 1908, when it was supposed to be the actual valuation of all taxable property, $2,453,691,859), though significant of taxation methods, are not significant of the general condition or progress of the state.
For other than school purposes rates must not exceed 2% of the assessed valuation of the taxable property in the town.
A constitutional amendment, adopted in 1874, limits the indebtedness of each county, city, town, village and school district to 5% of the value of its taxable property.
The commissioners, though differing on several points, were practically agreed on the following five conclusions: (1) that Great Britain and Ireland must, for the purposes of a financial inquiry, be considered as separate entities; (2) that the Act of Union imposed upon Ireland a burden which, as events showed, she was unable to bear; (3) that the increase of taxation laid upon Ireland between 1853 and 1860 was not justified by the then existing circumstances; (4) that identity of rates of taxation did not necessarily involve equality of burden; (5) that, while the actual tax revenue of Ireland was about one-eleventh of that of Great Britain, the relative taxable capacity of Ireland was very much smaller, and was not estimated by any of the commissioners as exceeding one-twentieth.
The constitution also provides for the establishment of a new county, " whenever one-third of the qualified electors within the area of each section of an old county proposed to be cut off to form a new county shall petition the governor .for the creation of a new county," whereupon the governor " shall order an election within a reasonable time thereafter," and if two-thirds of the voters vote " yes," the General Assembly at the next session shall establish the new county, provided that no section of a county shall be cut off without the consent of two-thirds of those voting in such section; that no new county " shall contain less than one one hundred and twenty-fourth part of the whole number of inhabitants of the state, nor shall it have less assessed taxable property than one and one-half millions of dollars, nor shall it contain an area of less than four hundred square miles "; and that " no old county shall be reduced to less area than five hundred square miles, to less assessed taxable property than two million dollars, nor to a smaller population than fifteen thousand inhabitants."
Lastly, to come to the bottom of the social scale, there were the common people, taxable at will, subject to the arbitrary and burdensome forced labor of the corve, cut off by an impassable barrier from the privileged classes whom they hated.
The same process went on in 1907 and 1908, and it was necessarily recognized that the method of balancing the imperial budget by a regular increase of debt could not be satisfactory in a country where the general increase of wealth and taxable capacity had meanwhile _____ been conspicuous.
Of it constitutes a special fund to be apportioned among eligible counties in proportion to their school population but in inverse ratio to their taxable property; to have the use of any portion of this special fund a county must levy for the maintenance of common schools a tax not less than forty cents on each $loo of taxable property, a tax of $2 on each taxable poll, and such privilege taxes as the state permits it to levy for school purposes.