Every year a budget is made up of tbe income and expenditure
of tbe municipality for the following year, in which are included
the expenditures of the separate municipal institutions, concerning
which their several boards have to make estimates. The budget is
prepared in the country by the aldermen, in the towns by the
magistrate, who then discusses it in detail with the aldermen. It
is then laid before the Council. The amount that is not covered
by the regular revenue.of the municipality, e.g. from its property
and municipal institutions, is procured partly by a tax on houses
and landed property, partly by a tax on personal property and
income, the Council determining whether, and in what proportion,
the tax shall be made a tax on real property, and at what amount
the personal properly and income is ' to be assessed. , Thé ratepayers
of the municipality are assessed for this last-mentioned tax
by an Assessment Commission elected by the Council. The Assessment
Commission fixes the amount of property and income for
each rate-payer, upon which he has to pay tax, the Commission
being bound by the general assessment rules laid down by the
Council, while in other respects, and within these rules, it has to
act to the best of its judgment. Complaints may be made about
the decisions of the Assessment Commission to the Commission
itself. If the complaint is not allowed, it may be laid before a
Superior Assessment Commission, whose members are also chosen
by the Council.
In order to meet the expenses of large undertakings that have
the good of the municipality in view, the municipality may raise
loans. I t may obtain such loans from several public funds, besides
which, by royal sanction, it has the right to issue interest-
bearing bonds payable to the bearer, similar to the ordinary
government stocks and bank-notes. Such municipal bonds must
be for sums of over 200 kroner, and must be paid off in the coursé
of 40 years, the payment having, to begin within 2 years after
the issue and to continue in regular annual instalments.
In addition to the more circumscribed corporations, there is, as
has been already mentioned, a higher municipal unit for the
country districts, viz. the County, Corporation. . The reason why
the towns are not included in these corporations is naturally that
every town constitutes a complete unit by itself, and has few
interests in common with other municipalities, while the reverse
is the case with rural municipalities.
The county corporations are represented by the County Councils
which meet once a year, and consist of the chairmen from
all the districts in the county, under the presidency of the prefect,
who, however, has no vote. The County Council deals with cases
that concern the county in general, and grants the necessary
means, for which the taxable property of the county, and to some
extent the several districts, are assessed. This is especially the
case with great undertakings, which the financial condition of the
separate districts does not permit of their accomplishing single-
handed, wherefore a combination has proved necessary. As an
instance may be mentioned the supplies voted for the county’s
means of communication, such as the making of roads, and laying
of railways. The County Council also deals with matters concerning
the county School Board, the Lunacy Department, and
the Prisons’ Board. The prefect prepares the cases, and lays them
before the County Council. I t is his special duty to make estimates
for the budget of the county corporation, and also to carry
into effect the measures passed by the County Council, With
regard to the validity of these measures; and the necessity for the
approval of the prefect or the government, the same rules hold
good as for the more circumscribed municipalities.
BIBLIOGRAPHY.
T. H. Asc k eh o u g . De norslce Commimers Retsforf atning f 0r 1837. Kristiania. 1897.
W. S. Da h l . Landdistrikternes Kommunalforfatning. 3. Udg. Kristiania. 1894.