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208
III. CONSTITUTION AND ADMINISTRATION OF SWEDEN.
The most important part of the ordinary State revenue, in earlier times
was constituted by the so-called Land taxes (Grundskatterna), the abolition of
which, however, has now been decided on and will be fully carried out by 1904.
From ancient times, these taxes were a charge upon the land, but the nobility
and the clergy were at an early period exempted in a greater or less measure
from the payment of them for their estates. At length, the obligation to pay
the tax or the exemption from it was fixed to each separate estate, independently
of the rank and condition of the land-holder. Originally, these taxes were paid
in kind and were, both in name and in rate, very different in different provinces.
In course of time, they were assimilated under fewer and fewer headings, and,
from 1869 inclusive, they have been paid in money at a fixed annual rate.
The abolition of the land tax was for a quarter of a century (1867/92) the
most keenly discussed political question in the country. In 1886, its reduction
by 30 % was resolved on, and, by enactments of 1892 and 1898, it was determined
that during the years 1893/1903 the remainder should be by degrees entirely
canceled. In its stead, an already existing tax on land will be levied on a larger
scale; it is to be paid, not at a fixed rate, but according to the estimated value
of the land (which is to be assessed anew every fifth year) and on the same basis
for all kinds of landed property. This tax (the General Supply) belongs to the
category of »extraordinary» state revenue, and is, therefore, treated of below.
Similar in many respects to the land taxes are a number of long-standing
obligations to contribute certain payments in kind, devolving solely upon
occupiers of certain classes of landed property. The most important of these burdens
is the support of the army (the old system of Indelta, see above p. 205 and also
p. 212). As we have seen, this obligation also is now abolished.
B) The so-called extraordinary Bevenue, commonly termed:
Supplies (Bevillningar), has since long ago been the most considerable source
of national income. It consists of Customs and Excise Duties (on
corn-brandy and beet-root sugar); also of Stamp Duties and Postal Revenue;
and lastly of the so-called General Supply (Allmänna bevillningen),
which is a direct property- and income-tax. This supply is voted for
one year at a time, its rate being fixed upon after the other sources of
revenue and the expenditures have been calculated.
As regards capital, labour, and civil or other service, the General supply
is paid in direct proportion to the estimated income (to a certain degree,
however, »progressively» — see below); as regards real estate, on the other hand,
it is paid in proportion to its total value. The valuation of real estate takes
place once every five years, of the income derived from capital and labour, on
the other hand, every year. In both cases, the valuation is made as follows.
Every community elects its own representatives, Commissioners of Supply
(Be-villningsberedningen), who draw up suggestions which are examined and decided
upon by representatives selected for larger districts, the Assessment Committees
(Taxeringsnämnden). Complaints may be made against the decisions of the
Assessment Committees, on the one hand by the tax-payers, on the other by the
representatives of the Crown; such complaints are brought before the
Committee of Assessment Controllers (Pröfningsnämnden), on which delegates from
all the assessment committees in the Län have seats. In the last resort, an
appeal may be made to the Audit Court in Stockholm.
That this tax in a certain measure may be called progressive, is due, firstly
to all income below 500 kronor being exempt from taxation, and secondly to the
circumstance that in calculating the tax there is deducted, from income of 500—
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