54 AUSTRIA AND Hl'XGARY - AORICl I.'i L'KAL l■,CO^'u:\l^: lA GENERAL 



10.543,100 crowns, which sum comprises the tithe, the land tax and the tax 

 on live stock. 



The remainder, namely the sum of the tax on buildings and the Snlus 

 and Verghia taxes, falls both on the agricultural and the urban populations. 



Both also pa}- indirect taxes. It is very difficult to determine in what 

 proportion these two classes of the population of Bosnia and Herzegovina 

 contribute respective!}" to the payment of indirect taxes. Only an approxi- 

 mate calculation can be made, based on statistical data relative to the total 

 sum of the indirect taxes levied in 1910. The following table results : 



Taxes on tobacco 17,429,000 



Dues and registration 4,063,835 



Taxes on sugar 3. 977-^17 



" salt 3,259,900 



spirits 2,647,207 



mineral oils 809,555 



" " beer 569,688 



gunpowder 33-451 



As appears from these statistical data, indirect taxes in Bosnia and Her- 

 zegovina fall on articles of general consumption, nameh- such as are consum- 

 ed as much by the rich as by the poor population, some of them — like 

 salt and spirits — more by the poor than by the rich. We may therefore 

 conclude with the statement that the agricultural population of Bosnia and 

 Herzegovina is burdened with indirect taxes in proportion to its numbers. 

 The taxed portion of the population may, according to the last census, that 

 of 1910, be stated to constitute 86.57 P^^ cent, of the whole. 



The statistical table which follows .shows the movement of indirect 

 taxation from 1881-82 and through the succeeding quinquennial periods 

 until 1910 : 



