URUGUAY. 



THE REFORM OF THE LAND TAX FROM THE POINT OF VIEW 

 OF AGRICULTURE AND BREEDING. 



SOURCES : 



I^EY DE CONTRIBUCION INMOBILIAR PARA LOS DEPARTAMENTOS DEI, LITORAL E INTERIOR (LaW US 



to the Contribution of Real Estate in the Departments of the Coast and the Interior) Diario 

 Oficia], No. 3018, 18 January 1916. 



ReCARGO en la CONTRIBUC16N INMOBILIARIA A LOS PKOPIETARIOS NO DOMICILIADOS EN EL 



Pais (Law Increasing the Contribution of Real Fstate far Proprietors not domiciled luithin 

 the Countr}) Diario Oficial, N" 3029, 31 January 1916. 



Decreto reglamentario DE LA LEY QXJE ANiECEDE {Decree giving a ruling as to the Pre- 

 ceding Law) Diario Oficial, No. 3029, 31 January 1916. 



BOLETIN DET MiNiSTERio DE iriACiENDA (Bulletin oj the Minister oj Finance) 2nd j^ear, Nos. 10, 

 II and 12, 20 Oclober, 20 November and 20 DecemV)er 1915 ; 3rd year, Nos. i, 2 and 3, 

 20 Januan,', 20 February and 20 Match 191 6. 



A certain number of legislative measures bearing on finance have 

 recently been promulgated by the government of the eastern republic of 

 Uruguay. They are of interest, some of them directly and some indirectly, 

 to rural landed propert)^ and agriculture ; and therefore they deserve detailed 

 examination in this Review, the more so because they have given rise to 

 long discussions in the general press and technical pubhcations and in 

 Parliament. Moreover they tend, while they give a national basis to the 

 land tax, to develop the value of rural landed property, for they devote 

 a part of the new revenue arising from them to the making and the multi- 

 plication of routes of communication in the interior of the country. 



They .should be regarded therefore not only as important modifica- 

 tions of the national fiscal arrangements, biit also as an attempt to distrib- 

 ute more equitably the tax which burdens landed property, while aim- 

 ing at creating new revenues which will favour the appreciation of lands 

 and proportionately increase the agriculturist's sources of profits. 



The measures which we will analy.se individualh^ are : (i) the law of 

 14 January 1916 as to the contribution to the revenue of real estate in the 

 de^jartments of the coast and the interior ; (2) the law of the same date which 

 increases the contribution of real estate and falls on landowners who are not 

 domiciled within the countr^^; and (3) the decree of 27 JanuarA^ which regu- 



