292564228

LOCAL TAXATION IN COPENHAGEX. 59 the Burgomaster and Councillor of the second of the magisterial departments aa chairman and vice-chairman. The ordinary members of this commission serve on the assessment committees, each presiding over one, and thus acquire knowledge of the matters touching which disputes may arise. Questions of prin­ ciple in assessment are referable to this commission, as well as appeals against assessment committees. A further appeal lies to a superior commission of three members, chosen by the Crown, one of whom is, as a rule, a trained lawyer. If self-assessment be adopted, a severe penalty is incurred by a false statement. If assessment be left to the committee, tacit assent to under-assessment involves no penalty, and an appeal against over-assessment may be made, as may also an appeal against a proposal to increase a voluntary assessment. The list of taxpayers, with the amount of the income of each, is published each year, and can be purchased by anyone. The newspapers generally give a list of those most highly taxed. As an illustration of the mode of assessment usually followed, it may be stated that, in 1897, 66,053 persons sent in voluntary assessments, and of these 19,885 were clearly from persons below the tax-limit. Of the remaining 46,168 cases, 42,685 assessments were accepted by the assessment committees, Further information was demanded from the other 3,483, of whom 2,298 did not comply with the summons, though 602 of these lodged complaints. The eonsideration of 1,686 of the coin- plaints and statements by the commission resulted in the assessment committee’s assessment being even raised in 24 cases, confirmed in 445, loAvered in 939, and entirely rejected in 278 cases. Appeals to the higher court numbered 119, of Avhich 49 resulted in the confirmation of the commission’s finding, 54 in modification (44 reduction, 10 complete rejection of their proposals for assessment), the rest falling through or being refused the right of appeal. Fines amounted to £772. The assessed income of taxpayers amounted to £7,693,000; the taxed income was £6,244,000 in 1898. Removals and residence elsewhere, and other causes, with repayments of