The Detroit times. [volume] (Detroit, Mich.) 1903-1920, 1913-08-18

into effect In neighboring France
without bringing on revolution.
/ The French have been the closest
observers and students OF the Prus
sian system, and are its sharpest
critics. Perhaps they are not the best
critics OF such system Aside from
old antlpathies, France Is as much in
fuenced by peculiar conditions - is
Germany. Their effect is just the op-
posite The dislike OF the personal
taxation systems OF the ancient
regime" had much 10 do with the
great revolution. and the opposition to
/ such taxes is inbred in the French
| people as result
I France clinPs closely 70 taxation OF
things, not persons '--raises her rev
enues principally by taxation on land,
buildings doors, windows. personal
property and business; and through
monopolies OF certain things, such for
example as tobacco France is so
strongly anti.lnquisitorial in spirit
that this feeling sometimes shows
itself In peculiar manner-such
for example, as In taxing light
and air by her door and win.
/ dow taxes and in leyying her
/ business tax Though this matter Is
aimed at profit. II is assessed in such
an impersonal, noninquiring method
as by estimating assessment value on
the amount OF rent paid. the location
OF the business and the number OF
clerks, rather than by asking the own
er questions.
The French perhaps are hardly
competent TO judge Prussias income
Tax" points out Paul Deschanel is
Edwin r. A. Seligan, OF Columbia uni
versity, In his work on The Income
Tax" points out: Paul Dechanel Is
never weary OF speaking OF the In
quisitorlal processes OF this country
! Germany which has been heirach-
Used and militarized 70 the extreme,
and in which, to adopt Bismarck
term. every one is born In uni
form" Reinach, IN discussion In the
French chamber OF deputies in 1908,
stated that in Prussia they have been
obliged 10 resort TO an intolerable
espionage, and degrading system OF
informers they interrogate caterers.
lneighbors. servants, children; they
keep account OF the dinners that are
given. and Of the cigars that are
OUeTeO 10 the Buesls
In Belgium recent author has pre-
sented in great detail. samples OF the
questions that are put 10 dlnerent
kinds OF taxpayer when they have 10
submit to an oral examination. Selig-
man gives some Of these They are
very interesting For example, "A
tradesman was asked, Don't you use
telephone for your private use
that is, apart from business pur-
poses?" He answered mo" and when
IL was discovered that he had ordered
a box at the theater by telephone, he
was punished by an additional assess
ment Another illustration: do you
intend 10 raise the rents OF tenants p
a HORSEPOWER was asked, Have you
invested the money which you got
from selling some furniture last
year,"
Under this system most auto
cratic bureaucracy has developed.
Some remedies have been provided by
changes in the law, but the system is
still one Of highly inquisitorial char.
acter. It's use Is possible In Germany
where the police system includes a
record of every one and is effective in
extending the income tax TO very
small salaries.
Kossuth Kent KEENAN, briefly de-
ecribes In his Income Taxation" the
method OF listing and assessment. He
says: AS the first step the official
head OF every community must pre-
pare complete list of all persons and
corporations or legal entities within
his district who are liable for income
taxation; also OF all real properties
and commercial enterprises within
the district for which income tax Is
payable by nonresdents Every own.
or or occupied premises. or his repre-
sentative, must supply the official in
question with a schedule OF the per.
sons living upon such property, their
names, occupations. date and place
OF birth, and religion and. in case or
workmen, servants and apprentices.
giving also the name OF the employer
and the place Of employment.
For this purpose every head OF a
household Is required to supply the
owner OF the occupied premises with
a schedule OF the persons In his
charge Workmen, servants and bus
mess employees are bound to supply
the head OF the household with the
necessary information concerning
their employers and place OF employ
ment.
whoever permanently EMPLOYS in
MS household, or In connection with
MS profession or trade, other persons
10 whom he pays salaries or wages ia
required. II that income so paid does
not exceed the sum OF 5000 marks
tSIl4), TO make return thereof the
ofhcial head OF the municipality or
community On the strength Of the
information thus derived. the official
neads make returns OF the proba BILE
income OF all those persons within
their district who are liable 20 nav
income tax '
Every person enjoying an income
IN excess OF 5000 marks (s71n is
notified, by public advertisement m
make declaration on special forms
For corporations the reclamation must
be accompanied by annual reports
minutes OF general meetings atc
Limited liability companies are also
bound to hand In their balance
sheets. Special affldavits are some.
times required
The next step Is provisional or
preliminary assessment made nv q
special board or preliminary assess.
ment local commission. presided ovar
by special government official whose
work Is chiefly concerned with tho
incomes above 5000 marks Apnaals