(Continued from page 165.) of least, in this connection, there no provision according. to' which the tax can be remitted by the cole looting organs in case of absolute im= Possibility to pay the tax, a question Which of course, could sull be dealt with in the enforcement regulations.
As usual in other countries, too, administrative courts: will have to decide in cases of doubt or disagreement, but it seems absurd to inflict according to Art, 18—prineipally the same fine in cases of delay. submitting reports as (Art, 19) for concealing facts or making false reports though, as a matter of course, the authorities are at liberty to impose smaller or bigger fines according to the merits of the individual case, "Serious Cases" not Settled would be appropriate to empower: the tax-collecting organs directly to exact payment and to inflict fines in the first instance without asking the Courts as provided for by Art, 20. What "serious cases" are (Art. 19) and which the authorities have to decide according to rules unknown as yet, are not defined in the law, "That in the examination committees, the tax-payers concerned, fe, in the special case of the foreigners, those too are to be represented in order to do bustles to the special circumstances and facts of each individual case ought to be a matter of course, One may be of different opinion about the one or the other point; but this unavoidably short and summary report seems already to prove sufciently that the new Income Tax Law has a great number of defects and deficiencies which, however, can still be corrected. Otherwise, it would be a pity if this new source of income Which the country: and which, moreover, absolutely normal and' justified, well as a possibility of changing indirect taxation into the direct income tax would be endangered by u law iMogical, unjust and unpracticable as the new Income Tax Law appears at resent.
Text read from the printed page and cleaned; old type leaves the occasional error.