PRINCIPLES OF TAXATION. 469 



Canton of Zurich, the most populous and richest of the Swiss Can- 

 tons, was reported at 4015 francs ($8).* 



A further question of interest and importance that now arises 

 (and which constitutes the main subject for consideration in the 

 present chapter of this series) is. Under what system and by what 

 methods is this certainly large average per-ca^nta obligation for 

 the maintenance of the several governments of Switzerland appor- 

 tioned and collected ? And as a help to a proper understanding 

 of this problem the foregoing somewhat detailed description of 

 the nature and functions of these governments has been thought 

 necessary. 



For the Confederation or Federal Government of Switzerland, 

 which is not allowed to levy direct taxes, the main source of reve- 

 nue is the customs (duties) on imports, which are levied and col- 

 leoted on the frontiers of the republic. Originally the idea on 

 which it was sought to base the Swiss customs, was to tax all ar- 

 ticles of commerce entering from foreign countries on a single 

 uniform plan, having regard solely to financial and not to pro- 

 hibitive or protective results ; and this same idea prevails at the 

 present time. " Changes in the customs have been made in recent 

 years to correspond to new conditions or new commercial rela- 

 tions, but the Government has always kept as near free trade as 

 good financiering would allow. The system of assessment of du- 

 ties on imports differs from that of England, in that instead of a 

 few articles being selected to stand as much duty as they will 

 bear, a large number — almost every commodity in fact — is taxed 

 a little. The schedule of rates contains over eight hundred ar- 

 ticles which are subject to import duty." f 



As a rule, raw materials necessary for manufactures are admit- 

 ted free of duty, and while the principle of imposing the highest 

 duties on luxuries is fully recognized, the duties on articles of 

 general consumption are very light ; tobacco paying from two 

 to four cents per pound, tea about four cents, coffee one cent. 

 Export duties are levied upon a very few articles, chiefly on tim- 

 ber, live stock, and certain raw materials. As recently as 1848 

 each Canton imposed cantonal tariff duties on imported goods, but 

 these have now been abolished with one curious exception, name- 

 ly, that of salt. The sale of this article being a monopoly of 

 the state, whether its production be domestic or foreign, but its 

 retail price being regulated by each Canton for itself, the super- 

 vision of the imports of salt into each Canton becomes necessary. 



* The present aggregate of all forms of taxation imposed for defraying all the expend- 

 itures of the Federal Government of the United States is equivalent to an average of 

 about $6"538 per head of all its population. 



f Vincent on the Government of Switzerland, 



