New-York tribune., 1909-03-10
INCOME TAX IN FRANCE
BILL PASSED BY DEPUTIES
Foreign Residents VII Suffer T
Senate adopts the Measure.

Paris March 9-The Chamber Of Deputies
passed the income tax bill to-day by ioI votes
70 lG6 The debate On the bill has been going on
for several months. and the Clemenceau gov
ernment has on several occasions staked its
existence on the passage Of the measure
AS finally rassed the bin carries an important
amendment poztponing its application until a
parallel bin assuring revenue 10 the various
communes and departments. becomes law.
The measure bears heavily on foreign resi-
dents. whose taxes are practically quadrupled.
their incomes being calculated a. seven times
the amount Of the rent which they pay The
opponents Of the measure are preparing TO put
up strong fight in the Senate.
The French income tax bin aboIlshes many Of
the vexatisus and antiquated taxes in France and
substitutes for them an income tax proportionate
fa the annual income Of the taxpayer Day la
borers are practically exempt. The taxes upon
incomes above slcp0 yea is made progressive
Up 70 per cent Of the total The bin viii con-
stitute a complete readjastment Of the fiscal sys-
TEN Of France
The question has been rnooted for over twenty
years and repeatedly proposed in Parliament The
Clenenceau government had this measure in
scribed its programme when il assumed power.
and against bitter opposition. which has forced
material notifications especially Of the inquisi-
torial features. ii has been driven TO a vote.
In its amended form the bill suppresses many
taxes. such the window and door tax. which
have come down from the days Of Napoleon, and
imposes a graduated assessment on incomes The
government believe that the new measure viii
more eQutably distribute the 1Urdeus OF taxation.
estimating that artisan who pays rent
tax amounting 10 per cent the cost Of his
lodging would, under the new Law, find his tax
reduced 10 less thai. s. il his income were, for
instance. S555. On the other hand. estates of
saeaceo which formerly paid only s4,co0. would pay
$1,000
The biz does not affect the customs duties OF tae
enormous indirect taxation through state mopop-
olies in tobacco. matches. etc, The upon
sugar. salt and drinking licenses. which together
make up about 250aplo.9p9 francs IN total budget
Of about 3,5p133o.sio francs The reduction un-
improved propeTt:--lands unimproved by buildings.
which includes farms-amounts to 50 per cent. The
, taxes suppressed revised include real estate,
built elc51os9 francs. unbuiit. l05Q0lO5J francs:
personal property. 1g 0e9 600 francs: window and
door taxes. IS 10000 francs. commercial licenses %
all kinds ISS ooo francs. the per cent tax on
the revenue from French stocks and bonds. T.11o-
CO francs, the same from foreign stocks and bonds
ses}.a1o francs, and stamp taxes transfers 109-
ee.ee9 francs. making q total Of eeoog4o0 francs
The measure divides the taxes into seven
ca5egories- The first three pay per cent, and in
clude real property and the income from capital
stocks. bonds, etc. except savings deposits: The
next two categores pay 3Ir per cent, and the
income from the profits from commercial and in
dusJrial undertakings and farm production; the
sixth and seventh cateEories pay per cent. and
include salaries. pensions and life annUities above
L25o francs. In addition there is d Complementary
tax imposed on ali persons enjoying income
above 59o francs 81 Oal. This progressive. rang
ing from 10 francs fer francs UP $50 francs
for raes5 francs, and per incomes above
1oec1) francs The taxes foreign stocks and
bonds are replaced by a double tax Of l per cent
ca the income therefrom ana Per cent trans
ferS This provision sIppresses -he necessity which
formerly existed for the maintenance in France
6y each foreign corporation. with stocks quoted
on the Bourse o. representative responsible for
SNes due the state The income from French state
obligations Is -aNed part Of the complementary
tax The governments estimate Of the revenue
fom the rev gives total Of 5s4cooogJ francs