The evening times., 1898-11-12
THE INCOME TAX IN FRANCE.

Following the example of his predeces-
sor In NJ. Bourgeois Radical Cabinet, NJ.
Peytrai has elaborated project of pro-
gressive ihcorhe tax, says the London
Standard. 1t is extremely complicated
but it is estimated by the finance minis
ter to produce a revenue of 100000 or
1T5,O0O,6 600 francs per annum The income
of taxpayer would be calculated on the
rental value of his dwelling, including
stables and other outhouses, together
with gardens. parks etc. In order to es-
innate fairly the rental value which
would form the basis for the calculation
of mans income, NJ. Peytral's project
divides the towns and communes into
eight different categories, from Paris to
villages with less than 1000 inhabitants.
To the supposed income thus estimated
would be added other amounts for ser
wants and other persons receiving wages
a salary. That amount would lie TAX
able supposed income. For that eie-
ment of appreciation of wealth the towns
and communes would BE- divided lnto
five categories. III Paris a person en-
ploying one female servant would nave
$50 francs added to his income estimated
In towns with 100000 or more inhabi -ant',
700 francs: in towns of 80 900 to 10000 in
habitants. 6SJ francs; in towns OF from
5Gls to 5000 inhabitants. 500 franc, and
in towns and villages with less team . 90
souls 100 francs For each addltlond. le-
male servant the additional supp sed IN
come 10 be taxed in Paris would De l,6oJ
francs and in the other towns and ctH
rnunes l,iUG francs. l.2DO francs, ~"
francs and 500 francs. For each mn Sc
want in Paris the additional taxable m
come would be 2.4C0 francs, ana In the
other towns , 100 francs ], so francs, o-O
francs, and ,290 francs.
The Dersons who are TO be regarded as
servants for the estimation OF income III
clude tutors, governesses, ladE conhPaH
ions, porters, housekeepers, buffers ana
dcmcstfcs of all sorts. To the amount CT
income estimated on the rental value oi
the house or apartment. and increased by
the sums corresponding to the numoer oil
servants employed, NJ Peytral would adh
other sums calculated on the number OF
carriages, horses motor cars and velocl-
pedes For a motor car with four seats
he would add 3GC0f., and for a motor car
with less than four seats ,2gT. For an
ordinary four-wheeled carriage in Paris he
would add 2GtOf., and in other towns
l,5G0f., l9G3f. 6g)f. and i00f, according to
the number of inhabitants. For an ordl-
nary twO-wheeled carriage in Paris ne
would add l.oOof.. and in other towns
and communes SG)f.. 5Gf.. 3Gof. and 2c0f.
For a horse and mule in Paris 2o)of., and
in other communes from l,5Cof 10 4Gof.
For Il motor cycle he would add 5fGf.
The posse ssor of a dog would have his
estimated taxable income increased by
le9f. A person possessing yacht. wheth-
er il be a sailing yacht or steam yacht,
would have mis- estimated taxable income
increased by 20 per cent Of the value of
the yacht The tax thus estimated would,
however be reduced in favor OF persons
having more than one child or aged parent
dependent on them for support and en-
joying an estimated income OF less than
% e6f In Paris. T. cG0f. in towns from lCJ,
Cl) to SG.C9G inhabitants. lO.e+@f in IOwns
containing from 5000 to l0Gc1 inhabitants.
S,J0ef. in towns from l0Cs) TO seq inhabi-
tants. 1901. in towns from 500 to 2,HT9 in
habitantS and 5.c10f. in communes con-
tanning less than l,tA0 inhabitants. The
reduction of taxation would be for two
children or aged parents, One-tenth; for
three. two-tenths; for four. three-tenths;
for five or six, four-tenths; for seven or
more, five-tenths. Taxpayers would he
Obliged TO make a declaration concerning
the number of their servants horses dogs
commune. In case of any omission they
would be punished by increased taxation
on the omitted income.