Evening star. [volume] (Washington, D.C.) 1854-1972, 1882-12-14
The French System of Taxation.

From the New York Evening Post
The tax officers in France collect the neces
sary data for the preparation of the tax-rolls
some time in January. About March LIST every
occupant of house or apartment receives
notice that his taxes for the Coming year are
assessed at such figure, the amount of his
personal tax, and his license, If any being sepa-
rately specified. III he has anv objection to
make, an opportunity is given him of doing So
Toward the end OF March each one is notified
that he must commence paying his taxes within
eight days from the service of such notice The
taxes may be paid in monthly instruments II the
Taxpayer so desires and we need hardly say
that the mass of the people are glad 70
proht 10y this benefcient provision of the law
For the convenience OF payment the CITY is
divided into numerous tax districts and the
system Is so perfect that payment may be made
and receipt obtained within five minutes after
entering the Office; and. of course If the tax
payer prefers TO do so, he can pay the whole OF
his taxes for the year at once or in semi-annual
or quarterly payments
The theory which underlles the French sys-
TEN OF taxation is that the rent or rental value
o the premises occupied by the tax payer as a
residence is proportiOned TO the amount of his
property, and this is, generally speaking a rea-
sonable assumption. AT all events IL possesses
the great advantage, namely. that the rent paw
able by every citizen may be readily ascertained,
while the amount OF his means can not II he
chooses to conceal it. Under this system every
inhabitant OF the city. except the very poor is
obliged to contribute his share toward the ex-
penses OF the government and consequently
such share ia proportionately moderate. few
figures viii serve to show how heavy is the bur-
den imposed upon an honest tax-payer in New
York. as compared with that which is borne by
a man possessed Of the same means in
Paris. Let us assume that the property
or such an individual If out of busi-
ness. consists OF personal estate such as railway
bonds and stocks Of the value of 500 GEO. that
the net annual income therefrom is IS 600 and
that the rent paid by such individual amounts
TO one-fifth of his income equal TO 81 600 OF
that, being engaged in business. his average an
nual profits enable him TO occupy an apartment
OF the same value. In Paris the party in ques-
ton would have to pay as contributions nobdl6yes
about 400 francs, or, say, $50: or, including his
door and window tax, which he pays through
his landlord, say, $40. If engaged in business
or practising profession be would have TO pay
license tax or pGteRte. which varies from 100
to 600 francs 1--WE are speaking, OF course. OF
the mass of the people, aud not OF merchants or
companies occupying very extensive and costly
premises. whose patente may run up to several
thousand francs. and whose taxes are payable
out of the profits of their business. and not out
of the income derived from their investments.
Such householder thus paws on an average,
say, Zoo francs as the total OF his direct taxes.
Supposing him to pay the sum OF 600 francs
Indirectly I'm the shape Of octroi duties on the
provisions consumed by himself and family In
the course OF the year, (and this allowance we
consider a very liberal one, we find the totd
amount OF his annual taxes. direct and indirect,
to be. say, 1900 francs or S4G0; while In New
York person similarly situated would have TO
pay CT he made an honest and fun declaration
of his property about 90 per cent on his prfn.-
pal. making, in the present case, his tax amount
to e. 600. Even II we assume, thst the Partisan
pays an additional $500 per year on an average
In the way of succession and other exceptional
taxes. his contributions to the expenses Of the
government would be at the utmost only SeoO.
In place of the y, 600 levied upon the unfoltu-
nate New Yorker.