Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1916-02-01
INCOME TAX IN
FRANCE SOON To
CO into EFFECT
{ Everybody Who Takes in ST.
900 a Year or Over Must
Pay 2 Per Cent Into Treas
Try Of the Republic,

ttssocinied Press Correspoadencr)
b Paris Jan ig-Thc French ncon
! tax law, passed in July 1914. afte
; more than fifty years discussion G
\ such a project, viii take effect hi
year. Under the terms nf The net
measure every pefgon living IN France
whether citizen ~ foreigner mui
pay two per cent tax on The tnxabl
} portion Of HIS income if II amount
10 81 600 or over. The taxable porto
ii 20 per cent Of incomes Of 81 900 {
$4,000 year. 40 per cent Of income
! ranging from $1,000 to $1,000 8
per cent Of incomes from $4,000 t
$4,000 ana so per cent Of anythinl
over $1,000.
4 4 man earning $1,000 per yea
would therefore pay per cent OF
$4,000 or $50 per year, and others IL
proportion.
The radical element in the lcbisla
tive corps under the empire first pro
posed m Income tax and the proicc
waa lnkon up by the republican Gle
linont in The national ~ cuil ~. but /
took tangible form only IN 1907. whci
Joseph Caillnux, then minister OF ii
nance, IN the Clcmenceau cabinet
presented an income tax biz IN th'
chumber- II Was passed by the dep
utirs aftcr two years Il discussion, bul
held up Ia the senate, II WAS sup
posed 70 have died Of hamilton and
its resurrection was an accident
Charles Dnmont, minmer OF finance
in the llarthou cabinet, IN asking The
chamber to sanction loan of SlG0,.
100000 for military purposes moor
rorated In The law a provision that
tho bonds should be exempt OF any
tax Caillaux Mlzcd this opportunity
20 resume the leadership oI The rad
zeal and socialist elements of the
chamber that he had abandoned after
the fall Of his cabinet I'm january
tsl2 Ne not only fought the pfoyi-
sion IN the blll cNempting the new
bonds frOm any eventual income tax
hut insisted that the government bring
pressure IT, bear upon the senate to
act upon the income lnN bill passed
rs tie chamber The result was the
fan of tho furthou ministry ana tho
advent Ut the Dnumcreuc cabinet,
with taillHuX os minister Of finance.
This new cabinet immediately took M
The fiscal reforms, and after a great
deal Of resistance and numerous inoot-
Gcaticns hy The senate, finally PASSED
Il through 10th HOUSES IN July 1914,
60 take effect January 1915 The
war adjourned rs operation until Jan
nary }. 1916
Monsieur Ribot the minister of n
nance advised further posiponemcnt
gu account of The difficulties OF ap-
plication of the law while SO many
taxpayers are nobilized and while ~
per cont of The fortune OF France Is
tied NJ by the German occupation III
several departments The chamber
Insisted upon the law taking effect
January J.. 1916, however, with the
privilege of payment at any time be-
fore the end OF the war. The senate
refused The chamber insisted and
kibdt for political reasons. urged the
senate TO cede.
The principal objections 10 the IN
come tax rs proposed by Caill0uX were
10 the inquistorlal features Of it. It
provided that every person with q
revenue OF 5000 francs or more
should make a declaration of the to-
tai amount Of his revenue, and IN case
the declaration might be considered
suspicious hy the tax departments in
apoctors We're TO be allowed To exam
inc the persons private accounts. The
first modification waR the elimination
Of the right of the tax department to
lnok into the taxpayers private al
fairs The tax, as originally proposed
was a substitute for all other direct
taxes such as the imposition on doors
and windows. the taxes on personal
property and the taxes upon rentals
As adopted the income tax ~ add
tional To all others. The authors OF
the law themselves declare they are
unable to esteem approximately what
It may produce, The personal in
comes IN France are estimated az
something like five billion dollars per
year, divided among eleven million
persons, ten million OF whom have a
total revenue OF less than $500 per
year, and a million having total rev
enue of more than $500. one author
ity divides the different catcgories Of
revenue AS follows.
Income of lcss than $500. a,509 $40
persons. total income, t2.a4a millions
Between $500 aud 5000. 563.00Q per-
SONS total income. 1922 millions
Between 5000 and $1,000 10000
persons, total income. l.i36 millions.
Between 81 00o and $4,000. pa 600
pcrsons total income 2,l0a MILLIONS
Betwcten $4,000 and $4,000. l23,000
persons total income, 1898 millions.
Between $4,000 ana 10000. 81, 600
persons Total income GA millions
As near as experts are able to fiSure
ullt with various deductions for tam-
ily dependencies and other exceptions,
the number of persons who will pay
the income take Is about ISL .00o. hav-
ing a total revenue of billion 12G
million francs
The net taxable total Il les thought
viii reach about billion francs
lStoo oeh.o00l producing a total rove
uue te Ihe state W "a million frames
tSS.0Ne. On0l