Besides these, certain other taxes (taxes assimilies aux contributions direcles) are included under the heading of direct taxation, e.g.
The personal and habitation tax consists in fact of two different taxes, one imposing a fixed capitation charge on all citizens alike of every department, the charge, however, varying according to the department from I fc. 50 c. (Is.
The administrative staff includes, for the purpose of computing the individual quotas of the direct taxes, a director assisted by contrleurs in each department and subordinate to a central authority in Paris, the direction gnrale des contributions directes.
The indirect taxes comprise the charges on registration; stamps; customs; and a group of taxes specially described as indirect taxes.
The group specially described as indirect taxes includes those on alcohol, wine, beer, cider and other alcoholic drinks, on passenger and goods traffic by railway, on licences to distillers, spirit-sellers, &c., on salt and on sugar of home manufacture.
But in communes the revenues of which exceed 120,000, the budget is always submitted to the president of the republic. The ordinary revenues include the produce of additional centimes allocated to communal purposes, the rents and profits of communal property, sums produced by municipal taxes and dues, concessions to gas, water and other companies, and by the octroi or duty on a variety of articles imported into the commune for local consumption.
Taxes proper are divided into (a) taxes on business transactions and (b) taxes on articles of consumption.
The former qualifications for electorship in local government elections have been modified, and it is now sufficient to pay five lire annually in, direct taxes, five lire of certain communal taxes, or a certain rental (which varies according to the population of a commune), instead of being obliged to pay, as previously, at least five lire annually of direct taxes to the state.
The taxes thus vary considerably in different towns.
Provincial revenues are drawn from provincial property, school taxes, tolls and surtaxes on land and buildings.
The conseil colonial, besides its advisory functions, discusses and votes the budget, determines the nature of the taxes, has supreme control over the tariffs, and extensive powers in the administration of colonial domains.
Two-fifths of the land belongs to the state, and two-fifths more to the various communes; the remaining fifth is minutely subdivided among a large number of small proprietors, many of whom have been expropriated from inability to pay the taxes, which, considering the low value of the land, are too heavy; while the state is unable to let a large proportion of its lands.
In February 1499 the king became involved in a war with the Swiss, who had refused to pay the imperial taxes or to furnish a contribution for the Italian expedition.
Each has its own judicial system, and enacts laws relating to the administration of justice, the distribution and imposition of taxes, and all matters affecting the province.
Nothing is permitted to escape taxation, and duplicated taxes on the same thing are frequent.
Public opinion had been outraged by the immunity with which the governors of certain provinces, and more particularly Dr Julio Costa, the governor of the province of Buenos Aires, had been allowed to maintain local forces, by the aid of which they exacted the payment of illegal taxes and exercised other acts of injustice and oppression.
While raising the taxes both on agricultural products and manufactured goods, this law introduced, between France and all the powers trading with her, relations different from those in the past.
It assigns its quota of taxes (contingent) to each arrondissement, authorizes the sale, purchase or exchange of departmental property, superintends the management thereof, authorizes the construction of new roads, railways or canals, and advises on matters of local interest.
The council also chooses communal delegates to elect senators; and draws up the list of repartiteurs, whose function is to settle how the communes share of direct taxes shall be allotted among the taxpayers.
In each department an official collector (Trsorier payeur genral) receives the taxes and public revenue collected therein and accounts for them to the central authority in Paris.
Besides receiving taxes, they pay the creditors of the state in their departments, conduct all operations affecting departmental loans, buy and sell government stock (rentes) on behalf of individuals, and conduct certain banking operations.
Of the revenue in 1905 (1503/4 million pounds) the four direct taxes produced approximately 20 millions.
The ordinary budget of expenditure was that met entirely by the produce of the taxes, while the extraordinary budget of expenditure was that which had to be incurred either in the way of an immediate loan or in aid of the funds of the floating debt.
The repairing of highways, the upkeep of public buildings,the support of public education, the remuneration of numerous officials connected with the collection of state taxes, the keeping of the cadastre, &c., constitute the principal objects of communal expenditure.
Under the Constitution Act the Commonwealth is given the control of the postal and telegraph departments, public defence and several other services, as well as the power of levying customs and excise duties; its powers of taxation are unrestricted, but so far no taxes Dave been imposed other than those just mentioned.
Money had to be raised by taxation, and at a meeting of the states-general (March 20, 1569) the governor-general proposed (1) an immediate tax of 1% on all property, (2) a tax of 5% on all transfers of real estate, (3) a tax of io% on the sale of all articles of commerce, the last two taxes to be granted in perpetuity.
The knights, who as farmers of the taxes had suffered heavy losses during the disturbances in Syria, were greatly embittered against Gabinius, and, when he appeared in the senate to give an account of his governorship, he was brought to trial on three counts, all involving a capital offence.
The administrative officers of the state are a governor, a lieutenantgovernor, a secretary of state, a state treasurer, and an auditor of accounts, elected by popular vote, and an inspector of finance, a commissioner of taxes, a superintendent of education, a fish and game commissioner, three railroad commissioners, and various boards and commissions, of whom some are elected by the General Assembly and some are appointed by the governor with the advice and consent of the Senate.
Their officials are a clerk, five trustees, a collector of taxes and a treasurer.
The revenues for educational purposes are derived mainly from a state tax of 8 on the general list, from local taxes, and from the interest on the permanent school fund, which (including the money paid to Vermont by the United States government when a portion of the treasury surplus was distributed among the states in 1837) amounted in 1908 to $1,120,218.
For the government of the state see The Revised Laws of Vermont (Rutland, 1881); the Vermont Legislative Directory, published biennially at Montpelier; the biennial reports of the secretary of state, the auditor, the treasurer, the commissioner of state taxes, the superintendent of education, the supervisors of the insane, &c., and the annual reports of the inspector of finance.
Additional stamp duties and taxes were imposed in 1909 to meet the expenditure necessitated by the disastrous earthquake at the end of 1908.
Communal revenues are drawn from the proceeds of communal property, interest upon capital, taxes and local dues.
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.
If he was hard and exacting in the matter of taxes, he spent them in the defence and improvement of his dominions, not in idle show or luxury.
An administrative tribunal called the cour des corn ptes subjects the accounts of the states financial agents (trsorierspayeurs, receveurs of registration fees, of customs, of indirect taxes, &c.) and of the communesi to a close investigation, and a vote of definitive settlement is finally passed by parliament.
In other words, the average person will make more money, pay a higher percentage as taxes, but still bring home vastly more than before.