AGRARIAN TAXES IN BOSNIA AND HERZEGOVINA 83 



tiop. The tax in question is one of 4 per thousand In the district of Banja- 

 Luka it is calculated on the net return of the land as given b\^ the cadaster 

 and it is there 3.6 per cent. 



The tax on buildings has the same characteristic features as that on 

 land. Like the latter it falls only on the aga proprietors while the kmeii 

 are exempt from it. Buildings newly erected are not taxed for a period of 

 from five to ten years. 



The basis of the tax in question is the estimated value of the buildings. 

 Since all such estimates made in the time of the Turkish government are 

 entirely inexact, recourse was had to a commission charged to rectify errors 

 in calculation and to establish a new and more accurate general estimate of 

 the property in question, and at the same time to make a cadaster. This 

 tax is one of 4 per thousand of the estimated real value of taxable buildings, 

 or — if they be let — of 4 per cent, of their rent. 



As regards the tax on live stock it may be said to be the same as under the 

 Turkish government. It falls only on sheep, goats and pigs ; cattle and 

 horses being exempt from it. Its amount has however been modified 

 with the intention of promoting the rearing of sheep and diminishing that 

 of goats. The amount is as follows : 



For every sheep in a flock 20 hellers (i) are paid, but for each person 

 liable to pay the tax ten sheep are exempt from it, as are all lambs. Where 

 goats are concerned the tax varies, with districts and with the number of 

 the goats, from 40 hellers to a crown. Moreover the tax is progressive : 

 for the first ten goats it is 40 hellers, for the second ten 45 hellers, and so on. 

 This rate is not applied in Herzegovina. For kids under a year old no 

 tax is paid. Pigs are taxed at the rate of 60 hellers each. The tax on live 

 stock is in general paid in three instalments, in March, April and May. 



The amounts of the various taxes examined are indicated in the follow- 

 ing table which has reference to igio : 



Total value of tithe 8,853,000 



the taxes SiUits and Verghia 69,800 



tax on land 847,300 



" buildings 1,028,900 



sheep and goats 779,800 



pigs 67,000 



11,645,800 



A part of the total value of all the taxes, seen by this table to b e 

 11,645,800 crowns, falls only on the agricultural population, nam.ely 



(i) 10 hellers = about id at par. 



