Tax Territorial-Catastral. -Sets The Type Of Tax That Is Payable On The Rustic Lots.

Original Language Title: IMPUESTO TERRITORIAL-CATASTRAL. —SE FIJA EL TIPO DEL IMPUESTO QUE DEBE PAGARSE SOBRE LOS PREDIOS RÚSTICOS.

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law of 2 JANUARY

TERRITORIAL TAX-CADASTRAL. †" The rate of the tax to be paid on the rásticos premises is fixed.

MARIANO BAPTISTA

CONSTITUTIONAL PRESIDENT OF THE REPUBLIC

For how much, the national congress has sanctioned the following law:

THE NATIONAL CONGRESS

DECRETA:

ArtA-cull 1A °. †" The territorial tax is fixed at the rate of ten percent on the income produced by the local authorities, with the exception of the departments of La Paz and Santa Cruz, for which the type of 8% is fixed.

Art. 2A. †" Your collection is directly verified by the departmental and municipal treasures, respectively, obeying the following rules.

Art. 3A °. †" The taxpayers are left empowered, to make the payment of their dues in the departmental treasures A³ municipal, within the period half-yearly expired on August 30 and February 28 of each year. The credits made on these dates and the co-Uditions enjoy a reduction of half a percent, during ten days of tolerance to count at each indicated maturity.

Art. 4A. †" The contributors who pay their respective accounts before the maturities in the previous article shall be entitled to the above allowances in the following table of prizes:

January and June 1.A ° to ten, with a 12% discount on the amount of tax:

11 to 20.: ?? ?? ?? ?? ?? ?? ?? ?? ???. 10%

21 31 30 ?? ?? ?? ?? ?? ?? ?? ??? ......... 8%

February and July 1.A ° to 10? ???? .. ??????? ... 6%

11 to 20 ?? ?? ?? ?? ?? ?? ?? ?? ??? 4%

21 to 28 and 30 ?? ?? ?? ?? ?? ?? ?? ?? .. 2%

March and August at 10 A par.

Art. 5A. †" The fertilizers made by both semesters during the month of January, enjoy the discount of 20%.

Art. 6A ° †" The delinquent taxpayers in the payment of the tax, fall in the penal sanction according to the following scale:

March and August 11 to 20 with the fine of 2% on the amount of the tax.

21 to 31 ?? ?? ?? ?? ?? ?? ?? ??? 4%

April and September 1.A ° to 10 ?? ?? ?? ?? ?? ??. 6%

11 to 20 ?? ?? ?? ?? ?? ?? ?? ?? ??? 7%

21 to 30 and 31 ?? ?? ?? ?? ?? ?? ?? ??. 8%

May and October 1.A ° to 10? ???? .. ???????. 9%

11 to 20? ??????????? .. ??????? 10%

21 to 30? ????????????????? .. ?? ... 11%

June and November 1.A ° to 10 ............................................... 12%

Due to these deadlines, the fines A© taxes will be capitalised, in recognition of the total amount of the obligation the criminal interest to the 2% monthly until the cancellation.

For the exception indicated in Article 1.A for the departments of La Paz and Santa Cruz, the scale of awards and discounts, will be relative to the 8% fixed as the base of the tax.

The superintendents of the hacienda, within the period Ten dA-as of each expiration to the expiration of the last penal deadlines, will be published by the press, by side and by posters fixed on the doors of the public offices, the list of the delinquent debtors, with specific the property affects, and the amount that they will owe.

Art. 7A. †" The requirements of the preceding article and for two years of implementation of this law, the superintendents of the hacienda, shall be empowered to appoint special collectors held for the collection of the tax due with the 20% grid over the total amount that will be charged: said collectors will be made from coactive faculties.

Art. 8A °. †" This law shall be put into practice from the 1st of January 1894 through the regulation of the executive, the provisions that are contrary to him being repealed.

Communal-to the executive branch for its execution and

Meeting room of the national congress, at 8 days of the month of November 1893.

SEVERE F. ALONSO.

JOSE% VICENTE OCHOA.

Aatonio Modesto VA squeza€ " S. Secretary.

Adolfo Ortegaa†" D. Secretary.

Fernando Quirogaa†" D. Secretary.

Therefore, I enact it so that it has and will comply with the law of the Republic.

Palace of Gohierno in La Paz, the 2 dA-as of January 1894.

M. BAPTISTA.

E. Overboard.