FOREST TAXATION IN THE UNITED STATES 441 
Tasie 127.—Income from National taxes and Government monopolies, France,! 1927 
Mi-lions |} Thousands 
Nature of tax of francs | of dollars 
Direct taxes: 
Incomeyand|relateditaxesi= sea ait ae le eee ee Nee eon eee 12, 873 504, 300 
“ Assimilated”’ taxes (chiefly the war-profits tax) _.....--_--.------------------ 804 31, 500 
Indirect taxes: 
Registration taxes on transfers of title.__...----------------------------------- 6, 112 239, 400 
St evra tenes ee eae UL hs RN A es Sa 2, 270 88, 900 
UIST TINS ae ee gE AS ee NN Be Se eS 2, 618 102, 600 
FINIRM OV OD NGA KG eee ea ES a ECE hE es Sak PERUSE UO 8, 605 337, 100 
Othernndirectstaxes= 43. Sau aee ee ee ee ea a 8, 222 322, 100 
Gam blinoxtaxes sec oe8 22 ee ae oe a ee ee Lea eee ee wae een eno a SE n a 253 9, 900 
Monopolies: 
ROTC CO eee ee rs eh a a SR ee a IU SS To Sn LSE 1, 643 64, 400 
IVT CGE CS ie ee Re eR RNS ME ce CE RS Se Se Ease Stes ae 72 2, 800 
(BO WiG Gree ee ee eee eee een LN a oe CON es ae Skee tet Cas aM ia ak 67 2, 600 
Rostswtelegraphyanditelepnome soe se ee ie eee 304 11, 900 
1 The revenue figures are of 1927 except tobacco whict: is of 1925, matches of 1923, powder of 1926, and posts, 
telegraph, and telephone, and gambling taxes of 192¢, Sources of data: Column 2, from (248, pp. 318-363); 
column 3, by computation. Aselsewhere in this and i1; the following sections, French francs are converted 
to dollars on the basis of the par value (1933) of the frane in gold dollars—1 frane equals $0.039175. 
ScHEDULAR INCOME TAXES 
In France, as in Great Britain, the income-tax law recognizes 
different schedules for income from sources of different kinds. But, 
whereas in Great Britain the schedules are used solely for the classi- 
fication and method of assessment of different types of income, the 
rate being levied on the total of the assessment so determined, the 
French schedules are governed by separate and particular laws, and 
the rates, as well as the abatements and exemptions, are different for 
the different schedules. The French system of taxing income is thus 
compounded from many separate tax methods. 
The various classes of income tax are given below, with individual 
descriptions condensed from those in a recent report of the League of 
Nations (233, pp. 59-71, 97-100): 
Tax on income from buildings (la contribution fonciére des propriétés baties). 
Tax on income from lands (la contribution fonciére des propriétés non baties). 
Tax on income from intangible personal property (l’imp6t sur le revenu des 
capitaux mobiliers). 
Proportional charge on mines (la redevance proportionnelle des mines). 
Tax on industrial and commercial profits (l’imp6ot sur les béfiéfices industriels 
et commerciaux). 
Tax on agricultural profits (l’imp6t sur les bénéfices de l’exploitation agricole). 
Tax on salaries, wages, pensions, and annuities (’impdét sur les traitements, 
salaires, pensions, et rentes viagéres). 
Tax on profits from noncommercial occupations (l’impdét sur les bénéfices des 
professions non commerciales). 
TAX ON INCOME FROM BUILDINGS AND LANDS 
The taxable income derived from real property is assessed b~ the 
tax administration (administration des contributions directes). 
In the case of buildings with the lands which they occupy (pro- 
priétés baties), including also uncultivated !ands used for commer- 
cial and industrial purposes, the assessment is based on the informa- 
tion given in the lease. If the property is not leased, the income 
is calculated on the basis of the income derived from properties of the 
same kind and the same size which are leased. If neither of these 
two methods of assessment is applicable, the taxable income is deter- 
