I.  Europa.  616  35.  Großbritannien  und  Irland.

(a)  Customs  vide  p.  et  seq.

(b)  Excise  duties  were  first  introduced  into  England  under  the  Commonwealth,  and  by
12  Car.  II,  c.  24,  it  was  made  a  part  of  tlıe  hereditary  revenues  of  the  Crown.  Though  this  law
‚has  never  been  fully  abolished  the  English  sovereigns  have  always  surrendered  their  rights  under
it  since  George  111!  in  consideration  of  a  fixed  annual  payment.

Chiefly  beer  and  spirits  are  affected  by  it.  These  articles  alone  produce  !/,  of  the  national
revenue?.  The  term  Excise  does  not  include  customs  duties  in  any  forms.

(c)  Property  and  Income  Tax.  The  Assessed  Taxes  of  1797  are  the  starting  point  for
modern  taxation  of  property.  This  form  of  taxation  can  be  divided  into  4  sections,

(I)  Taxes  on  income?,  derived  from  land-property,  capital  in  business,  learning  exercised
in  profession.

(II)  Taxes  on  inhabited  houses.

(III)  Tax  on  property  in  the  course  of  devolution  (death  duties).

(IV)  A  charge  on  apparent  wealth  indicated  by  the  use  of  certain  articles  of  enjoyment’’*®
(vide  footnote  7  Licenses).

The  Income  tax  is  passed  by  Parliament  from  year  to  year,  it  changes  according  to  the
financial  position  of  the  country,  usually  fluctuating  between  7d  to  8d.  in  the  £  (ca.  3%).
According  to  the  Finance  Act  of  1898,  incomes  under  £  160  are  not  taxed;  incomes  under
£  500  are  exempted  of  from  £  60—  £  160.  Incomes  derived  from  agricultural  property
have  a  reduction  of  50%  to  70%%°.

(d)  Estate  Duty  “is  a  general  term  for  duties  levied  on  property  in  course  of  devolution,
and  these  are  often  described  as  death  duties.  They  include  (1)  a  charge  on  thıe  whole  estate  of
a  deceased  person,  real  and  personal,  and  this  is  the  Estate  duty  strictly  speaking,  (2)  succession
duty  to  realty,  and  (3)  legacy  duty  payable  in  respect  of  bequests  of  personalty’”*®.

The  following  is  the  schedule  of  rates  of  the  Estate  duty:

Rate  per  £  100,  or
any  fractional  part

Where  the  capital  over  any  multible  of
value  exceods  and  does  not  exceed  £  100
£  100.  2.  2.2  2  202.0  £  500.2.  2  2  2  0%  £1  00
500.2.  2  2  2  20.  1,000  .  2.  2  2  2.0.  200
1,000  .  .  .  2.  2  202.  10,000,  .  .  2  2...  300
10,000  .  .  2  2  2.2.  25,000  .  .  2  2  2.0.  400
25,000  .  .  2  2  2  20.2.  50,000  .  .  2  2  2.0.  4100

ı  Vide  Anson  vol.  II  p.  120.

2  Other  articles  subject  to  Excise  dutes  are:  Saccharin,  Glucose;  Home-grown  Tobacco.
But  Railway  Duty  and  Licenses  are  collected  by  the  Excise  officers,  and  the  sums  received  go
to  the  general  Excise  account.  Licenses  must  be  taken  out  for:  Dogs,  Carriages,  Game,  Male
Servants,  Guns,  Admorial  Bearings,  Auctioneering,  Dealing  in  Gold  and  Silver  Plate,  Pawnbroking,
Hawking  and  Pedling.  Cf.:  Mackenzie’s  “Licensing  Act  1904“,  (Lond.  1904);  Mackenzie
and  Woodcok’s  “Digest  of  Licensing  Cases‘“‘,  Lond.  1899;  Paterson’s  “Licensing  Acts‘,
19th  ed.  1908;  The  Laws  of  England,  by  the  Earl  of  Halsbury,  Title  “Intoxicating  Liquors‘,  and
Encyclopaedia  of  Local  Governinent  Law,  vol.  IV.

°  First  imposed  by  Pitt  1799.

*  Anson  vol.  Il,  Part.  II,  p.  122.

5  See  Dowell,  ‘History  of  Taxation  and  Taxes  in  England“;  Lond.  1888;  Boyle  and
Humphreys-Davie’  Rating;  Konstanis  “Rates  and  Taxes,“  Lond.  1906;  Ryde’'s
“Law  and  Practice  of  Rating‘.  Lond.  1904  2dn  ed.  Also  Acts  5  and  6  Vict.  c.  35;  6  and  47
c.  24;  8and  9  c.  4;  11  and  12  c.  8.  29,  and  30  Vict.  c.  36;  and  The  Married  Women’s  Property
Act  of  1882.

°Anson,vol.IlI,  Part.  II,  p.  122.  Consult  further  on  this  subject:  Harris’s  “Synopsis
of  Estate  Duty“,  Lond.  1894  (includes  Finance  Act  of  1894);  Norman'’s  Death  Duty  Tablea
(oontains  16  and  17  Vict.  c.  51),  Lond.  1896;  “The  Laws  of  England‘,  Earl  of  Halsbury,  Title:

eath  Duties.