The evening times., 1900-10-08
THE INco# b TAX IN PRUSSIA.
Number of Appeals and Complaint
of CifIzens necreasing


Number of Appeals and Complaints
of Citizens Decreasing.
Richard Guanther, Consul General at
Frankfort, Germany, has sent to the State
Department synopsis of recent violations
and etasions of The income tax law OF
Prussia. He says:
The following statements. published for
the first time BY the Bureau of Direct
Taxes, of Prussia! are of interest to tax
payers:
In 1S99 4S2.526 declarations for taxes
We're made, of which 1O2 ,S94. or PSI per
cent. were formally objected to by the
authorities.
Before these were SO objected to, 49,,
727. or 6.2 per cent of the total, had been
corrected with reference to the objections
of the tax commissions. Of the 102,S94
statements objected to, sc, ,35S. o. 1873 per
cent, were changed and 24.536, or 81 per
cent, were accepted as made originally.
The corrected statements increased the
taxable income % per cent, or $4,000, 600,
and the taxes 34.1 per cent, or $1,IOO,O00-
Statistics show that the number of ap-
peals and complaints against the income
tax is on the decrease, although the nun
ber of taxpayers is increasing In the
three years from October /, 1896. to Sep
tember 80. 1899, 1855 penalty cases oc-
CURED, on which the penalties amounted
to sZ84 ,G0e and the back taxes to some
thing over $100, GOO number of illustra-
tions OF attempted defraudation are given
iii the official publication, of which have
selected few.
"A merchant had put down his income
for two years at So. 104, while in reality
it amounted to s15,77l. He kept three
small books with false entries in addition
to his regular books solely for the pur-
pose of proving his untrue statements He
had to pay the back taxes due and hne
of s., $50 Similar attempts by others we're
repeatedly discovered.
Two cattle dealers had each to pay
fine of 1852 for having their income for
four years understated 10 the amount OF
S19 040.
TWO beer brewers had to pay fines OF
ST. 140 and s., ,950 respectively, for making
false statements about their income
"A high municipal officer had stated
that his income from interest amount ed
to 600 marks annually; this inroine was
in fact SIX times as high The back
taxes were collected after his death
"A retired business man had stated his
income from interest at Il. 200 marks and
eventually 19 SEQ marks. while it in reality
amounted TO G5.314 marks and eventually
a.. 910 arkS, He was nned Il .ZJD EidrkS.
"A very prominent and highly esteemed
manufacturer, who had first objected to any
investigation with great indignation, was
found 10 have stated his income for .hree
years S23. l96. while il amounted to S46,-
SS6. He had TO pay fine of S4.950
a highly respected dealer in wines
falsifed mis- books. declaring. during six
years, an income of 590 600 marks, while
it amounted to over l 006 900 marks. He
had TO pay 130 600 marks as q penalty
"A RENTER who had not mentioned his
income from speculations and thereby had
not paid taxes on s106, 1856. had 10 pay S4.-
514 back taxes and fine OF $685.
a high school teacher had concealed an
| income on which he would have had TO pay
374 marks in taxes. He had 20 pay four
times this amount as penalty.
"A clerk who had concealed his income
on commissions and had stated his sal
airy too low had TO pay 81 1s0 back taxes
| and a fac.
The heirs of director Of a bank who
| for several years had undestated his in
! come to the amount Of S33, $40 had TO pay
| 81 .S62 in hack taxes.
Among others who had to pay back tax
t es and heavy fines were physician who
/ had concealed an inheritance from his fath-
| erin law, two merchants who every year
! had deducted their household expenses
| from their income, 9 lawyer who had con-
| cealed his wifes income from interest,
or