« SebelumnyaLanjutkan »
MAPS AND CHARTS
27 32 76 113 138 140 159 166 232 238 242 275 278 375 377 378 387 404 407 421 423 426 444 448 453 456 470 509 514 523 528 531 533 536 540 557 559 561 563 574 577 589 597 663
INTERNAL ORGANIZATION OF THE DEPARTMENT OF THE INTERIOR
How Far National Systems are Similar.- net national revenues partly because that gov. Strictly, there is no European system of fi- ernment defrays armament costs from current nance. Each country has its own system which revenues. Continental countries extensively is a joint-product of historical conditions and meet them by enlarging the debt-placing an evolving science of finance. Both influences, loans to cover resulting deficits or to pay "exreënforced by conscious imitation of other na- traordinary” costs of armaments. (2) Costs tions, coöperate to bring about an essential of debt service; which are current payments similarity of main features in the several na- towards costs of past wars, covering deficits tional systems. Like needs for public expendi- created by armament expenses, besides making tures result from like constitutional limita- public improvements and acquiring more or tions, and forms of political organization and less productive enterprises-railways, telesocial and political theories, and like indus- graphs, telephones, tobacco and other factories. tries, trade, forms of property and income (3) Expenditures for education; improving provide substantially similar sources of public public schools and educational facilities, pen
The science of finance, dealing with sioning retired teachers, enlarging the share similar data and being itself a product of col- of central government in these costs. (4) Prolaboration by scientists and administrators in moting industries and commerce, including all countries, also tends to create a uniformity transport and communication facilities, a rapof national systems.
idly increasing item. (5) Social welfare; esExpenditures. The ordinary gross expendi- pecially costs of public employment bureaus, tures of leading European governments under old age pensions, workingmen's insurance. main heads, according to Schwarz, were (in Even Great Britain, though tardily, has vigormillions) in 1908:
ously adopted these policies.
Expenditures for state enterprises-post, An expanding local government expenditure, telegraph, government railways, domains—and varying from country to country, adds from for fiscal monopolies—tobacco, matches, salt, 30 to 100 per cent to the fiscal burdens. They are gross payments, usually offset by greater double certain items such as education and receipts, and hence figures on the revenue side debt; provide purely local services, and reduce in of net budgets.
aggregate the disproportion between armament Prominent among expenditures proper are expenditures and other expenditure groups. the following: (1) cost of armaments; mili- There is a tendency for the National Governtary and naval expenditures, including pen- ments to limit and control local expenditures sions, absorb almost half of Great Britain's and debts and to assume a growing share in
BISANCE, LOCAL SYSTEMS OF costs of general services-t-such as education, , prises—gas, water, light, tramways—and octhoroughfares, prisons, - police, public assist trois (France, Italy). The tendency is to ance.
separate sources of national and local revenues, Revenues.-The.relative proportions of net assigning to central governments taxes based national revenues drawn from main sources on ability to pay, and to local governments were, in 1998: :
taxes on land, buildings, businesses, services
Despite varying methods of classification it, wherein values are directly affected by local is clear that state enterprises yield a striking improvements. The Miquel reforms in Prussia part of net revenues in Germany, and notable (1893–95) completely applied this principle. and increasing sums in other continental state, Besides attaining greater efficiency and equity where the acquisition of the more lucrative in administration of revenues, they release the railway lines proceeds. These revenues, how people from local consumption taxes and naever, have a tendency to decline in hard times, tional revenues from local additions. like customs duties.
See APPROPRIATIONS, AMERICAN SYSTEM OF; Customs and taxes provide nine-tenths of the Cost OF GOVERNMENT IN THE UNITED STATES ; British and French, and four-fifths of the DEBT, PUBLIC ADMINISTRATION OF; FINANCIAL Italian and Austro-Hungarian net revenues. POLICY OF THE UNITED STATES; PUBLIC ACOn a similar basis—including fees above placed Counts; STATISTICS, OFFICIAL COLLECTION OF; under “other receipts”—Germany's proportion TariFF POLICY OF THE UNITED STATES; Taxawould be about three-fifths. British customs TION, CONSTITUTIONAL Basis OF. duties yield over one-fifth of national revenue, References: C. F. Bastable, Public Finance 95 per cent of this being from alcoholic (3d ed., 1903), I-V; H. C. Adams, Sci. of Filiquors, tobacco and "colonial” products. The nance (1898), Pt. I, Bk. I, Pt. II; C. C. Plehn, other governments derive approximately one- Introduction to Public Finance (3d ed., 1911), seventh of their national revenues from cus- Pts. I-III; E. R. A. Seligman, Essays in Taratoms, chiefly from duties designed for agricul. tion (1897), ch. x, Income Tax (1911); J. W. tural and industrial protection. Internal taxes Grice, National and Local Finance (1910); are drawn mainly from income and consump- R. C. Brooks, “German Imperial Tax on Untion taxes, which are developing as parts of the earned Increment” in Quart. Jour. Econ., XXV tax system with increasing emphasis on the (1911), 682–709; Schönberg's Handbuch der former. Some striking tendencies of income Politischen Oekonomie, III (4th ed., 1897–98); taxation are: (1) differentiation of sources O. Schwarz, “Finanzen der Gegenwart" in and imposing of higher rates on funded in Conrad, Handwörterbuch der Staatswissenschafcomes; (2) accentuation of progressive rates ten, IV (3d ed., 1909), 226-61; T. Eheberg, on larger incomes, partly by exemption and Finanzwissenschaft (11th ed., 1911); P. Leroyabatement on smaller incomes, partly by direct- Beaulieu, Traité de la Science des Finances, ly progressive rates, also by a super-tax (Great I, II (8th ed., 1912). E. H. VICKERS. Britain) and by a supplementary property tax (Prussia). The latest English and German FINANCE, LOCAL SYSTEMS OF Types legislation seeks special contributions from the and Forms.--Heterogeneous systems of finance "unearned, increment" in land. Inheritance in the United States reflect with varying detaxes, rapidly progressive as to amount and grees of fidelity characteristics derived from kinship of successor, further accentuate those the main types of local administration: viz., tendencies which result jointly from fiscal ex- township, county, and mixed systems. Auton. igencies and practical recognition of faculty omous cities, to some extent towns and viland social theories of taxation. Consumption lages, represent a fourth distinct, but varying taxes come chiefly from alcoholic drinks, to type. Under each local system, many school bacco, extensively from sugar and salt. Fees, districts levy taxes and appropriate funds for registration and stamp duties, variously classi school purposes, though actual fiscal adminisfied under taxes and other receipts, yield con- tration is exercised by township or county siderable sums.
officials. Enabling powers conferred by legislaLocal revenues present greater variety than tures on each kind of local administration national revenues, both between countries and limit variously and closely the purposes of exbetween gradations in local government. They penditure, amount of debt, sources and amount are chiefly derived from taxes on property, lim- of taxes. ited additions to national taxes, funds allo- New England.-In New England towns, the cated by the central government from special town meetings (see) vote appropriations and revenues or for special services; especially from tax levies. Selectmen (see) or assessors (see) fees, licenses, earnings from municipal enter- ! value and assess real estate and personal prop