The Iola register. [volume] (Iola, Allen County, Kansas) 1875-1902, 1882-12-22
The French System Of Taxation. .

The tax officers in France collect the
necessary data for the preparation of
the tax rolls some time in January.
About March !. every occupant of
house or apartment receives notice that
his taxes for the coming year are as
sessed at such figure, the amount of
his personal tax, and his license, If any,
being separately specified. II he has
any 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 installments if the taxpayer SO
desires, and we need hardly say that
the mass of the people are glad to
profit by this beneficent provision of the
law.
For the convenience of payment the
city is divided into numerous tax dis
tricts, and the system is so perfect that
payment may usually be made and re-
ceipt obtained within five minutes after
entering the office; and. of course, if
the taxpayer prefers to do so, he can
paw the whole of his taxes for tho year
at once or in semi-annusl or quarterly
payments.
The theory which underlies the
French system of taxation is that the
rent or rental value of the premises oc-
cupied by the taxpayer as residence
is proportioned to the amount of his
property. and this is, generally speak
ing, a reasonable assumption. At all
events, it possesses this great advant-
age, namely, that the rent payable by
every citizen may be readily ascertained,
while the amount of his means can not,
if he chooses to conceal it. Under this
system every inhabitant of the city, ex-
cept the very poor, is obliged to con-
tribute his share toward the expenses
of the Government and consequently
such share is proportionetely moderate.
A few figures will serve to show how
heavy is the burden imposed upon an
honest taxpayer in New York, as COM
pared with that which is borne by man
possessed of the same means in Paris.
Let us assume that the property of such
an individual, if out OF business,
consists of personal estate, such as rail-
way bonds and stocks of the value OF
100000, that the net annual income
therefrom is $4,000. and that the rent
paid by such an individual amounts to
one-fifth of his income. elual to 1000,
or that. being engaged in business. his
average annual profits enable him to
occupy an apartment of the same
rental value. In Paris the party
in question would have to pay
as contributions mobilieres about 400
francs, or, say. $50. or, including
his door and window tax which he pays
through his landlord, say, $50. If en-
gagged in business or practicine a pro-
fession he would have to pay license
tax or patente, which varies from 100
TO 1000 francs 1--WE are speaking. of
course, of the mass of the people, and
not of merchants or companies occupy
ing very extensive and costly premises.
whose pdtente may run up to several
thousand francs, and whose taxes are
payable out of the profits of their bus
mess, and not out Of the income de-
rived from their investments Such
householder thus pays on an average,
say 1000 francs as the total of his di-
sect taxes. Surprising him to pay 900
francs directly in the shape of octroi
duties on the provisions consumed by
niEnseu anu lamIy III Inc courSe Vi inc
year land this allowance we consider
very liberal one), we find the total
amount of his annual taxes direct and
indirect, to be, say 1000 francs, or
$500; while in New York person SIM
iliarly situated would have to pay (if he
made an honest and full declaration
of his property about 2 6-1O per cent.
on the principal, making, in the present
case, his tax amount to 81, 600. Even
if we assume that the Partisan pays an
additional 5000 per year on an average
in the way of succession and other ex-
ceptional taxes, his contributions to
expenses of the Government would be
at the utmost only 5000, in place of the
$1,000 levied upon the unfortunate New
Yorker.-N. y Post.