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elsewhere, what has been recognised by the English law,
that it is next to impossible to impose the income-tax
on the great mass of the people. Notwithstanding
the law, a great number of the peasants were never
rated. Too many incomes remained unchanged from
one year to another. The taxation was on the whole
not strict enough, and not even the officials
representing the State fulfilled their duty. Finally, it was
changed to a temporary tax, and as it was not
necessary for the budget, it was not renewed in 1885.
In the towns, where the income-tax was introduced
by the laws of 1873 and 1883, it is more strictly
levied than was the tax paid to the State. It is
imposed on the sources of income, such as houses, lands,
manufactures, and salaries. A person is assessed at
so and so many tax-öre, the öre being the old
Scandinavian word for a certain coin, but these tax-units
differ in the different cities, the larger cities demanding
only one tax-öre for each 400 marks, while the lesser
towns come down to even 200 marks. Incomes below
2 tax-öre (or 400 to 800 marks) are free; incomes
of 3 tax-öre pay half; incomes of 4 tax-öre (i.e. 800
to 1600 marks) pay full tax. In most of the towns the
tax is 2 per cent. of the income, sometimes 3 per cent.;
in some towns, on the other hand, it is only one per
cent. It is not just that mortgages should be taxed
twice, as is the case, the owner of the property not
being allowed to deduct the interest, which is also
taxed in the hand of the receiver; nor is it right that
stock should pay this tax both in the hands of the
owner and of the company. Of 3¾ million marks, the
amount of the tax in all cities in 1898, Helsingfors
alone contributed 1¼ million, and in 1901, as we
have mentioned, even 1¾ million.
According to the law of 1865, the Rural Communes
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