FOREST TAXATION IN THE UNITED STATES 447 
DEPARTMENTAL AND COMMUNAL TAXES 
As indicated by the preceding outline of the methods used in sup- 
porting governmental functions, the local tax system in France 1s 
exceedingly complicated. It is not within the scope of this report to 
describe in detail the taxes for departmental, communal, and other 
local purposes.** An important part of the local revenue is from the 
centimes additionnels which are taxes levied upon a basis originally 
established for national tax purposes. There are subventions and 
grants from the National treasury to the Departments and communes, 
substantial payments from the communes to the Departments, and 
small payments to the National treasury from both Departments and 
communes. 
The most important taxes imposed both by the Departments and 
communes are the centimes additionnels and the fonds communs. 
The centimes additionnels are in effect taxes on local real estate 
assessed on a rental basis, and upon local business assessed according 
to rules based on external factors. They were originally levied as a 
supplement to the apportioned tax which in earlier times was levied 
by the National Government. When this apportioned tax was aban- 
doned in favor of the present proportional income taxes, the Depart- 
ments and communes continued to use the last applied national tax 
as a base for the centimes additionnels, the amount of this tax being 
termed the principal fictif. The principal fictif for improved property 
thus dates from 1890, with modifications from time to time when new 
lands are brought into cultivation and new buildings constructed and 
old ones destroyed. The apportioned tax on unimproved property 
was retained by the National Government much longer, so the prin- 
cipal fictif for this class of property dates from 1914. Changes in the 
principal fictif for unimproved property are very rare. The depart- 
mental and communal centimes additionnels are thus levied on the 
principal fictif for each property. ‘The number of the centimes addi- 
tionnnels is calculated so as to produce the revenue required by each 
Department and each commune. 
There are great variations in the rates of the centimes additionnels 
among the Departments and communes. Some small communes have 
nothing to collect, obtaining sufficient revenue to meet their needs 
from other sources, sometimes from communal forests. The average 
rate is about 15 percent of the principal fictif. 
The fonds communs constitute another important source of tax 
revenue for the Departments and are also shared by the communes. 
These revenues are shares of the turn-over tax and of certain other 
taxes imposed by the National Government. 
The communal revenues, amounting to more than double the sum 
of the Department revenues, are drawn in part from the above-men- 
tioned taxes and in part from numerous other sources. The latter 
includes the taxe vicinale, the taxe des prestations, octrois, and mis- 
cellaneous fees. 
The taxe vicinale, as indicated before, is a tax raised for the support 
of local roads. This is a supplement to ‘the centimes additionnels and 
is levied on the same base. The taxe des prestations is a tax on cattle, 
horses, etc., and is an alternative to the taxe vicinale. Where the 
landowners are in political control, it is usually used for the support 
34 For detailed information as to local taxation in France refer to Haig (243, pp. 364-394). 
