Of the receipts of the year 1892, 10.66 % represent income
from real estate and other assets, 12.18 °/o various items other
than the taxes, while the last-named were 77.16 %, and, for
the towns and rural districts " separately, 74.01 °/o and 80.59 %,
respectively. These items have increased from kr. 4,145,000, during
the year 1852, to 11,621,000 in 1872 and, as mentioned above,
to kr. 21,639,152 in 1892. As with the state, so also for the
municipalities are the taxes the chief source of revenue. But
while the indirect taxes play the most important part in the state’s
finances, it is different with the municipalities where by far the
larger part of the taxes is collected in the shape of direct taxes
on movable property and income, as well as on real estate.
By the acts relating to municipal taxation, direct” taxes can
he levied, with certain limitations, either on real estate, personal
property and income or on personal property and income alone.
As a rule both bases of taxation are used simultaneously. Of
the total amount of taxes levied in the year 1894, the tax on real
estate represented 24.66 % in the towns, and in the rural districts
33.36 °/o, and the tax on personal property and income in
the towns 75.34 °/o and in the rural districts 66.64 %>. The tax on
real estate in the towns is imposed upon buildings and real
property of every kind, And in the rural districts on registered
properties and on- various industrial establishments. Taxes are
paid in a certain ratio of the value of the property, either
according to the property register or by special assessment, without
reference to debt encumbering the property. The tax on personal
property and income is, as far as the income is concerned, calculated
on the rest of income remaining after deduction of interest
on debt and of all expenses which can be estimated as having
been incurred for the purpose of earning the income. The tax levied
on personal property should be no more than Vso and no less than
Vto of the tax levied upon the same amount of revenue. A certain
amount of every income must be free of taxation. This amount
depends upon the extent to which the party assessed is liable for
the support of other people, and although in the rural districts
only within certain limitations — on the amount of his income.
The tax is levied on all income subject to taxation in the Same
ratio, no matter what the amount of the income may be.
As in the case of the direct tax paid to the state Treasury,
nobody is compelled to give any information about his own property
or income. The tax is assessed by municipal boards of
assessment. The direct taxes in question yielded, in 1892, a revenue
of kr. 19,519,438, of which the towns’ share was kr. 9,069,202
and that of the rural districts kr. 10,450,236. The taxes assessed
in 1895 were kr. 11,117,887 in the towns, and in the rural districts
kr. 11,734,472, total, kr. 22,852,359, and they were distributed as
follows:
In the towns . . . .
In the rural districts—.
kr.
23.28
7.70
kr.
101.13
27.60
kr.
1.71
1.13
kr.
6.80
kr.
14.26
12.92
The- other taxes and rates paid to the municipalities are:
license fee for the sale and retailing of ardent spirits, wine and
beer; license fees paid by different trades, dog tax, certain ecclesiastical
dues and, for the towns especially, not including certain unimportant
contributions, an additional tax of up to 1 °/o of all
customs receipts levied upon goods imported into the town, tonnage
dues,- paid by vessels loading or discharging in port, wharf dues, etc.
The municipalities, on the other hand, do not collect any tax on
consumption. These taxes and rates, in the year 1892, yielded a
total amount of kr. 2,119,714 (kr. 1,756,334 being collected in the
towns, and kr. 363,380 in the rural districts) and they represented
9.80 % of the aggregate amount of taxation, the remaining 90.20 °/o
being represented by the direct taxes on personal property, income
and real est.ate.
, The assets of the municipalities, which chiefly consist of real
estate, and to a smaller extent of outstanding money and other
assets, were, at the end of:
Years Towns Rural districts Total
kr. kr. kr.
1884 ......................... 64,474,300 38,760,742 93,226,042
1892 ......................... 72,490,432 46,444,065 118,934,497
1895 .....................• . 82,037,220 49,642,094 131,679,314