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1108
appendix.
assessment in question. Intentionally false informations are fined with 4—10
times the amount of tax withdrawn, still at the lowest with 25 kronor. — The
following kinds of income are assessed: income from real estate, calculated at a
rate of 6 % for landed estate and of 5 % for other real estate; income from
capital, i. e., interest on loans given out, bonds, and bank-deposits, and also
dividends on shares in Swedish joint-stock companies and Private banks; income
from work, pension, or life-annuity. It is to be observed that this assessment
differs from that of the Allmänna bevillningen (General supply) in so far that
dividends on the shares above mentioned are assessed for income with the
shareholders; the companies hence being free from paying income-tax on the dividend
to the shareholders, yet not for more than 6 % of the paid-up capital. Further,
deduction may be made for interest on loans, and for certain losses in business.
— Concerning the progressiveness of the tax, it is to be observed that for income
not amounting to 6,000 kronor certain deductions of varying amount are admitted;
income below 1,000 kronor is altogether exempt from tax. For greater income,
a progression is made, at the most by multiplying the original income by four, this
maximum commencing with an income of 145,500 kronor; thus the calculation
of the tax in this special case is carried out as if the income were 582,000
kronor. — The tax accfcues with 1 % of the amount calculated according to the
progression regulations. — The tax in 1903 yielded, in round number, an amount
of 10" 5 million kronor.
Page 247. Very recently (in 1904) a general Swedish Association has been
formed for the combating of consumption in Sweden.
Page 268. The number of dioceses is, from 1904 inclusive, 13; but will
later on again be reduced to 12.
Page 278. In 1903, the tax on spirits was increased from 50 öre to 65 öre
per liter à 50 % alcohol, thus to about 45 d. per imp. gallon (or 65 cents per
winch, gallon).
Page 284. In 1903, an excise was introduced on malt drinks; for further
details, see p. 791.
Page 289. In Stockholm, matters pertaining to common schools are now
(in 1904) managed by the town council, as was already previously the case in
Gothenburg.
Page 812. A State reformatory school at Bona, in the province of
Östergötland, will in a short time be ready to receive pupils.
Page 819. The sentence commencing with the words: »The Apologists Schools
established», etc., and closing with the following: »Allmänna läroverket).», ought to
read as follows: In 1820, »Apologists Schools» were established by the side of the
classical schools to meet the demands for the common citizens’ education, and in
1849, the classical and »Apologist» Schools were merged, etc.
Id. On the basis of the Educational Committee report, a Royal proposition
concerning the school question has been laid before the Riksdag of 1904. This
proposition bas in view to make the State colleges for boys hereafter consist only
of two kinds: Scientific schools of six classes for the imparting of a civic education
beyond that given by the Common schools, and Complete colleges, consisting of a
scientific school of six classes and a college covering four years, which is besides
intended to impart a fundamental knowledge in science. The Scientific School
(Realskolan), which is to be founded on the education received at the Common
schools, is to be uniformly organized without Latin and is completed in the sixth
class with a final examination entitling the students to apply for entrance into a
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