Nothing is permitted to escape taxation, and duplicated taxes on the same thing are frequent.
Although the financial operations of the Commonwealth and the states are quite distinct, a statement of the total revenue of the Australian Commonwealth and states is not without interest as showing the weight of taxation and the different sources from which revenue is obtained.
Bills imposing taxation or appropriating revenue must not originate in the Senate, and neither taxation bills nor bills appropriating revenue for the annual service of the government may be amended in the Senate, but the Senate may return such bills to the House of Representatives with a request for their amendment.
Lowe was a rather cut-anddry economist, who prided himself that during his four years of office he took twelve millions off taxation; but later opinion has hardly accepted his removal of the shilling registration duty on corn (1869) as good statesmanship, and his failures are remembered rather than his successes.
Mary was forced to impose taxation which met with violent resistance, especially in 1539 from the stiff-necked town of Ghent.
Owing to the high rate of taxation on deposits, a considerable part of the savings of the people is sent into other states.
Wood, The History of Taxation in Vermont (New York, 1894), and G.
Entrusted the collection of this tax to Master Boiamund (better known as Bagimund) de Vitia, a canon of Asti, whose roll of valuation formed the basis of ecclesiastical taxation for some centuries.
Although no contemporary copy of Bagimond's Roll is known to exist, at least three documents give particulars of the taxation of the Church of Scotland in the 16th century, which are based upon the original roll.
This has been due to speculation, to the unrestricted pasturage of goats, to the rights which many communes have over the forests, and to some extent to excessive taxation, which led the proprietors to cut and sell the trees and then abandon the ground to the Treasury.
Wages are higher, the cost of the prime necessaries of life is, as a rule, lower, though taxation on some of them is still enormous; so that the remuneration of work has improved.
The railways showed an increase of 351,685; registration transfer and succession, 295,560; direct taxation, 42,136 (mainly from income tax, which more than made up for the remission of the house tax in the districts of Calabria visited by the earthquake of 1906); customs and excise, 1,036,742; government monopolies, 291,027; posts, 4I,3fo; telegraphs, 23,364; telephones, 65,771.
It will be seen that the revenue is swollen by a large number o taxes which can only be justified by necessity; the reduction and still more, the readjustment of taxation (which now largely falls or articles of primary necessity) is urgently needed.
E The external taxation is not only strongly protectionist, but i applied to goods which cannot be made in Italy; hardly anything comes in duty free, even such articles as second-hand furniture paying duty, unless within six months of the date at which the importer has declared domicile in Italy.
The annual surpluses are largely accounted for by the heavy taxation on almost everything imported into the country, i and by the monopolies on tobacco and on salt; and are as a rule spent, and well spent, in other ways.
Purchases of property, alterations of rates (although in case of increase the junta can only act upon request of ratepayers paying an aggregate of one-twentieth of the local direct taxation), and expenditure affecting the communal budget for more than five, years.
This is one of the few areas in which government taxation actually leads to a more efficient outcome.
They have no genius or talent for comparatively humble questions of taxation and finance, commerce and manufacturers and agriculture.