Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1882-12-08
The French system of raxa,iop.

The Paris correspondent of the New York
Erening Post, describing the French system
of taxation, writes:
'"The tax officers in France collect the
necessary data for the preparation of the
tax-rolls some time in January. About
March 1st 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 separately specified. II
he has any objection to In axe, 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 instalments
If the taxpayer so desires, and We need
hardly say that the mass of the people are
glad to profit by this bene6cient provision Of
the law.
For the convenience OF payment the city
! is divided into numerous tax-districts, and
the system is 30 perfect that payment may
be m sde and receipt Obtained within FIVE
minutes after entering the office; and, Of
course, il the taxpayer prefers to do SO, he
can pay the whole of his taxes for the year at
once or in semi-snnual or quarterly pay
ments.
The theory which underlies the French
system of taxation ia that the rent or rental
value OF the premises occupied by the tax
amount of his property, apd this ir, generally
| speaking, a reasonable assumption. At all
events, it possesses the great advantage,
namely, that the rent payable by every citi-
zen msy be readily asceftaineo, while the
amount of his means cannot, il he chooses
to concealit. Under this .ystem every in
habitant of The city, except the very poor, is
| obliged 10 contribute his share toward the
expenses of the government, and conse-
| quently such share is proportionately mod
crate. few figures will serve to show how
heavy is the burden imposed upon an honesl
| taxpayer 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 of such
consists of personal estate, such as rail-
way bonds and stocks of the value of $780,
| 600, that the net annual income therefrom
| is $4,000, aud that the rent paid by such indi.
| vidual amounts 10 fifth of his income,
| equal 10 $1,000, or that, being engaged in
business, his average annual profits enable
| him to occupy an apartment of the same
| value. In Paris the party in question would
have 10 pay contributions nobilieres about
400f. or, say, $50; or, including his door and
| window tax, which he pays through hi:
landlord, say, 500. Ii engaged in busines;
or practicing profession ne would have to
pay license tax or patente, which v2rie;
from 100f. 10 l000E 1--WE are speaking, oi
course, of the mass of the people, ard moi
OF merchants or companies occupying very
extensive and costly premises, whose pdtcRt
may run sap TO several thousand francs, anC
whose taxes are payable out of the profits O.
their business, and not out OF the income
derived from their investments).
Such householder thus pays on an averag,
say 100Of. as the total of his direct taxes
Supposing him to pay the sum of 1000f. in
directly in the shape of Octroi duties on ih,
provisions consumed by himself and family
in the course of the year (and this allowance
we consider very liberal one) we find th'
total amount of his annual taxes, direct ant
indirect, to be say 2000t, or S400, while II
New York a person similarly situated woult
have to pay (if he made an honest and ful
declaration of his properly about &c pc
cent. on his principal, making, in the pres
ent case his tax amount to $2600. Even
we assume that the Parisian pays an add
tional $500 per year on an average in tn
way Of succession and other exceptiona
taxes, his contributions TO the expenses Q
the government would be at the utmost onl.
5000, in place OF the $4,000 levied upon tn
| unfortunate New Yorker