The times. (Owosso, Mich.) 1882-1897, 1895-04-12


law which requires Sunday closing of sa-
looms in the cities in the United States.
Sanitary regulations for private property
do not exist or are completely disregarded.
In marked contrast to the public streets,
the houses and yards Tor courts) are often
little more than breeding places of disease.
Masses of refuse and decaying vegetables
are allowed is remain undisturbed for days
slaughter house. On the other hand the
inspection of the market places and of all
articles exposed for sale Is the most rigid l
have ever seen. In addition to the inspec-
ton at the gates where the produce is
brought into the cities, special officers are
required to examine perishable articles in
the stores and there officials never hesitate to
condemn and carry away in the public carts
tainted piece of meat or any decaylng veg
etables. 1 was, however. In Italy long
enough to become very suspicious, at times,
of the history of some of the viands served
In restaurants or hotels.
of American public schools. are yet in the
embryo stage. The public schools are fine
and are literally maintained, but the entire
system is crude and the results meagre. L
visited schools at Rome and Florence; the
latter were incomparably the better; in Flor
ence the public schools have been established
| for thirty years, while at Rome only COM
paratvely brief time; in Florence, too, there
is no friction between the public schools
and the church schools, as was very APP
parent at Rome and to some extent at
Venice, also. The Florence schools are
maintained ten months, from October to the
end of July. About IL, 900 pupils, between
the ages of five and twelve, are enrolled
and the average attendance exceeds 10000.
Nothing is more characteristic of the pleas
ure-lOving Italian than the number OF holt
days allowed the pupil during the year,
averaging more than two per month, ex-
elusive of the long vacations at Christmas
and Easter. The total expenditure in
Florence does not exceed $500 annually.
was unable to ascertain the exact sys-
tenn of taxation, which seems to be some-
what complicated by the relations of the
general government and the municipalities.
Everything is taxed either by the national
government or the local; salt and tobacco
are national monopolies and large revenue
is derived from this source. The main de-
pendence is the income or rent tax, which
is now 20 per cent, having been raised from
1879 per cent during the present year in
order to enable the government to re-
sumo specie payments. Many of the
papers, opposed to Crispi, are COM
planning bitterly against this increase,
claiming that it amounts to practical con-
fscation. However, this tax does not strike
an American as specially excessive. A
store in Owosso, costing S., 900, would prob
ably rent for $500 year and 20 per cent
tax on the rental would be 500; such a
piece of property would probably be assessed
for So, 600 and per cent tax on the valu-
alton would be 800, or o difference OF only
$40. Business men are not taxed on invest
|
the business will pay and this estimate of
profits is generally low, although made by
the government officials. Theoretically q
factory that earned nothing in year would
pay no taxes. All the cities levy tax on
produce brought into the city. At the gates
everything is inspected, weighed and tax
collected. Forsinstance in Florence 100 lbs.
of wood is taxed two cents; as it costs the
consumer from forty to sixty cents, the tax
is tree to five per cent on the value. An
other tax is levied on all signs placed in
store windows, on bill boards or elsewhere.
In Rome l saw q notice tackled on the out
side of a store to the effect that the pro
prietor was dead and business would be
suspended for two days. 1t cost the heir:
OF this gentleman five centessmi Zone cent
to inform the public of this suspension Of
business and its cause. A tax of similar
amount is lesied on every ticket issued by &
railroad; their tax is purely specific, being
the same whether the distance is one mile
or 1OO Every person carrying letter o.
| credit anu urdWlDR Il uIdlt dkaihob IL 10
forced contributor to the maintenance of thu
Italian government; if the revenue obtained
in this way were applied to the suppression
of public begging no traveller would objec
to it. not even to a higher tax than at pres
ent Taxes are collected at intervals o
two months, at least income and renta
taxes. A failure to pay promptly subject
: the delinquent to an additional tax or pen
atty of nearly so per cent of the original.
IL had time and money would stay II
Switzerland for SIX months. 1t is mos
delightful spot-and 1t is little more than
'spot." You can ride from Italy to Ger
D many In less than ten hours via the Gothar'
I embarrassing the whole Of Switzerland
. My next letter will be from Paris. i coul
write volumes almost about the churches
9 galleries, museums, but 1t would only be
r rehash of the guide books. However, fal
a to find myself completely enraptured b.
Il n a.