The Worcester spy. [volume] (Worcester, Mass.) 1898-1904, 1898-11-14
INCOME TAX IN FRANCE.
How the System Works as a Raiser of
Government Revenue.

NTIOil the LONDON Standard
Following the example of his prede-
cessor in M. Bourgeois radical cabinet.
M. Peytral has elaborated a project of
progressive income tax. 1t is extreme
~ complicated, but it is estimated by
the finance minister to produce a rev
enue of 170,000000 or 175.000. 900 francs
per annum. The income of a taxpayer
would be calculated on the rental value
of his dwelling, including. stables and
other outhouses, together with gardens.
parks, etc. In order to estimate fairly
the rental value which would form the
basis for the calculation of a mans in
come M. PeytraIs project divides the
towns and communes into eight differ
emit categories, from Paris to villages
with less than 1000 inhabitants. To the
supposed income thus estimated would
be added other amounts for servants
and other persons receiving wages or
salary That amount would be tax
able as supposed income. For that ele-
ment of appreciation of wealth the
towns and communes would be divided
into five categories. In Paris a person
employing one female servant would
have 800 francs added to his income,
estimated on the value of his house OF,
apartment. In towns with 100000 or
more inhabitants, 700 francs; in towns
of 10000 to 100000 inhabitants, $50
francs; in towns of from 5000 to 80 600
inhabitants 500 francs, and in towns
and villages with less than 5000 souls,
400 francs For each additional female
servant the additional supposed in
come to be taxed In Paris would be
1000 francs, and in the other towns and
communes 1400 francs, 1900 francs, 1000
francs and 800 francs. For each man
servant in Paris the additional taxable
income would be 2400 francs. and in the
other towns 2100 francs, 1900 francs,
1900 francs and 1900 francs
The persons who are to be regarded
as servants for the estimation Of in
come include tutors, governesses, lady
companions, porters, housekeepers, but
lers and domestics of all sorts. To the
amount of income estimated on the
rental value of the house or apartment
and increased by the sums correspond
ing to the number of servants en-
ployed, M. Peytral would add other
sums calculated on the number of car
riages, horses, motor cars and veloci-
pedes. For a motor. car with four seats
he would add 30O0f, and for a motor car
with less than four seats 1200f. For an
ordinary four-wheeled carriage in
Paris he would add 2000f., and in other
towns 1500f. 1000f 600f and 400f, ac-
cording to the number of inhabitants.
For an ordinary two-wheeled carriage
in Paris he would add 10000. and in
other towns and communes S00f., 500f.
300f. and 200f. For horse and mule in
Paris 2000f.. and in other communes
from 1500f. to 400f. For motorcycle
he would add 500f.
The possessor of dog would have
his estimated taxable income increased
by 100f A person possessing a yacht,
whether it be a sailing yacht or steam
yacht would have his estimated tax
able 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 enjoying an esti-
mated income of less than 2000Of. in
Paris, 12,000f in town from 100000 to
10000 inhabitants, 10000 in towns con-
tanning from 10000 to 10000 Inhabitants,
S000f in towns from 10000 to 5000 in
habitants, 7000f. in towns from 5000 to
2000 inhabitants, and 5000f. in COM
munes containing less than 1000 in
habitants. The reduction of taxation
would be for two children or aged pa
rents, one-tenth for three. two-tenths;
for four, three-tenths for five or six,
four-tenths for seven or more, five
tenths. Taxpayers would be obliged to
make a declaration concerning the
number of their servants, horses dogs
yachts, etc, at the town hall Of their
communes. In case of amy omission
they would be punished by increased
taxation or the omitted income