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Law No. 555 Of 23 March 1865 The Imposition Perceptorilor

Original Language Title:  LEGE nr. 555 din 23 martie 1865 de instituirea perceptorilor

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LEGE no. 555 555 of 23 March 1865 establishing the perception
ISSUER JUSTICE MINISTRY
Published in OFFICIAL MONITOR of 23 March 1865



ALECSANDRU IOAN I. With the mercy of God and the national will DOMNU PRINCIPALITIES-UNITE-ROMAN. TO ALL THE GIRLS AND THE FUTURE OF HEALTH. Vedendu referatulu to our Minister Secretary of State at the Department of Financesu No. 11,924; Avendu in view of the vote of the legiuitous assembly of 5 Marțiu curentu, on the draft law for the reorganisation of the perception service in the main cities and terraces; Avendu in view of the apretching of the Senate given in the meeting at 7 On the power of Art. 14 of the Convention of 7/19 Augustu 1858, and the Alu Artic. 3 and 14 of the Statutulu of 2/14 Iuliu 1864, Amu sanctionatu and sanctionamu Amu promulgatu and promulgamu what urmeda: LEGE (Estrasu from the Legislative Assembly meetings). + Chapter 1 About the establishment of perceptions of cities and terguri, their classification and the authority on which they depend. + Article 1 The fulfillment of direct contribution and altoru different tax tacse, to perform esclusivu by special agents called perceptors, by virtue of a legalemente acquiescence. + Article 2 To this end there are one service of perceptors through the main cities and tergurile of the terrace. In addition to the more populous cities, comptable aids and tracking agents are attached. + Article 3 Collectors, helpers and tracking agents, are tax agents, depending on the financial Ministerium, and are placed under the authority of the district cashier. They are responsible to the cashiers for the fulfillment of the contribution of the contribution and for the regular management of the operations of their service. + Chapter 2 About the classification of perceptions. + Article 4 The perceptions of cities and terguri are divided into four classes, dupe the importance of the population of the city and the dupe velmea of the contributors who have the fulfillment. + Article 5 The staff of the perception service and its classification will be provided in the rule on either-which anu in the budget of the Financial Ministerial. + Chapter 3 About the attributions of perceptions. + Article 6 The attributions of perceptions consist in the following operations: 1 1) Preparatory work. 2) The fulfillment of the contribution 3 3) Tracking the taxpayer weaning. + Part I ABOUT THE PREPARATORY WORK. + Article 7 The preparatory works are: 1) A prime from cashiers at the beginning of either-whose year the roles made by the finding agents, to check them and to presence them to the community counsellor to numerulu totalu alu taxpayer, patentabililoru, income immobile and velvet daresu caught in them. 2) To divide the taxpayer by tote velgories insciintations of velvet gifts to which they are enrolled for the year for which the roles and remasits of the past years are formed. 3) To divide the merchants, industrialists and professionists, the patents formed by the finding and priimite agencies through the local cashiers of the time with the roles. 4 4) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 5) To form the register of taxpayers and patentable ambulances, to resell them with the legalisation of the council or the communal delegations, and to submit them to the prefecture or local sub-prefecture. These latter dispositions privescu on the perceptors in the localities where they are still not controllers. + Part II ABOUT THE FULFILLMENT OF CONTRIBUTORS + Article 8 In terms of fulfillment, the perceptors have the following duties: 1) To fulfill the contributions, tacs and additional decimal authorisates of laws from all imposables enrolled in the roles cited above. The perception of the contribution or tacseloru from the uncorked ambulants in roles will be dupe bileturile de classificatie ce se voru lilbera de controlorulu respective dintr'unu register de matca. Where there are no controllers, such bilets will be free of charge by the communal delegates to serve them by base at fulfillment until they receive roles in good rule for all the ambulants of velvety quoted susu. 2) Free receipts or patents cut from registers with matca for the amounts or tacs that speak from taxpayers of times what velgorie and from the ambulant patentables. 3 3) To enroll immediately after fulfillment in the edge of the rollers through the colonels open ad hoc, atatu in figures catu and in letters, tote the amounts contributed uniloru fulfilled from either-that taxpayer, and for either-that fellu contribution. This enrolment through the roles of the taxpayer and the patentable ambulants, will be made as soon as it comes to send the perceptor the roles of his/her separation, formed after the expulsion matriculations. 4) To pass all the amounts collected from the contribution through the books of comptability that are indebted to you. 5) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â The collector will be in the same city, where the cashier is also located, and the first for the money rejected and the containers cut from the register with the queen. 6) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 7) To transmit to the controller the list of taxpayers and patentables that were found in their separation, whether from those who came from other separations, or from the unenrolled remases, at the age of the recensement, cerendu from the controller to make due finding, and rule the addition of the same taxpayers through the supplication matrices of those separations + Part IIi ABOUT THE URMARLREA OF TAXPAYER WEANING. + Article 9 In terms of consequences, the perceptions are indebted: 1) To follow the taxpayers of the caries being enrolled in the roles of the separation nature-to which voru be in intardiatu to come to pay his contribution what he owes on either-which quarter. 2) To form after roles special warnings, for the pursuit of taxpayers displaced by dwelling in other financial separations, to transmit them to those preceptors, to follow the fulfillment of the contribution that you owe. 3) To follow such taxpayers who came in their circonscription from other separations, by virtue of the special warning of tracking, which voru priimi from local perceptors. + Chapter 4 About helping comptable tracking agents and their duties. + Article 10 Adjutting the perceptors. from more popolated cities are two degrees, namely: 1) Adjutore comptables. 2 2) Tracking agents. Attributisome help commodioru. + Article 11 The adjutting comptable suntu tasked to keep in good rule the comptability of the perceptor, the archiva, the roles, the quitante and tracking registers and all that privesce to the good order of the biuro. They concurred dupe ordinile and by virtue of the delegation that would be given to them by the perceptors to the application of grade alu 2 and alu 3 of follow-up, on the taxpayer who had intratu in such cases and priimesca in the absence of the perceptive what taxpayers will bring to the biuroulu of perception. They form and convey the nature of the tracking agent, the warnings to share with the taxpayer. Tinu comptu and se assecura about modulu cumu ' and fulfill duties either-which from the tracking agents. Depunu la Cassieria locale a guarantee personal solvable for esacta fulfillment and versare to percepore a summeloru de bani ce voru fi indebati a imlilini in biuroulu de perception. They are directly responsible to the perceptoru for tote the works that were also carried out for the people-what neglinence in the fulfillment of their duties. Attributions of tracking agentesu. + Article 12 Tracking agents are indebted: 1) To share in the beginning the nature of which the velvet indecipherments of the gifts with which the taxpayers are enrolled through roles and patents of the merchants, industrialists and professionists from the separation either-to whom. 2) Share on either-which quarter the warnings and the tracking ordinances on to the weaning taxpayers. 3) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â enter both the above mentioned velgories. 4) Compete dupe ordinile perceptor, at ori-ce other operations required by the interest of the perception service. + Article 13 The tracking agents are responsible to the perceptors for their tote works and are obliged to listen to the comptable adjutor, on the indepletion of the tasks assigned to them by the ad hoc laws and regulations. + Chapter 5 About the admissibility of perceptions, adjutoreloru comptables and tracking agentesu. + Article 14 Feather could form agents of perception with the required straps, the conditions of admissibility in such posts voru be the following: a) To be the Romanian tallow nataralisatu. b) To avoid 25 years of age: c) To have the knowledge of financial laws and regulations. d) He knew the arithmetic work. e) To be practiced in a public chancellery three anni celu putinu. f) To have a beautiful fencer. g) Not to have been destituatu from the position that will be avutu for negligence, immorality seu abuses. + Article 15 Or what perceptoru is owed to deposit a guarantee in tallow numerary in ipotheca, in relation to the fourth part of the income of a quarter alu direct contributory, from the separation in which it would be called. For the guarantees deposited in cash will be bonifia one percent of 5% per year. + Article 16 No one percepore seus adjutor comptabilux will be able to enter the service of the function of a new pen before it will not deposit the required guarantee and write to the juror legiuitulu. + Article 17 The tracking agents, as they were admitted in such operation, would have to be Romanian tallow naturalisati, to write, to know the other four elementary arithmetic works, to have the ethatea of 21 years and to justify about their good conduct. + Chapter 6 About the establishment of a surnumeration service by the perception agencies. + Article 18 Dupe the passage of a year from the promulgation of this law, nimine will not be able to be called perceptoru by the dupe that the degrees of surnumerary, tracking agent and adjutoru of comptabilu will have passed to any biurou of perception. + Article 19 For the fulfillment of dispositions art. above, a surnumerary service is established, which will be in the name of dece besides the Directorate of the Comptability of the Ministerium of Financial Affairs, and two in addition to each perceptoru of cities. + Article 20 To be able to be who will gather as surnumerary, follow the following conditions. 1 1) To be Romanian or naturalisatu. 2) He had two-so and one years. 3) To be absolvitu cursulu of four gymnasial classes tallow only to four primary classes through the districts where I am not a gymnast. 4) To have a beautiful writing. + Article 21 The term of the surnumerariate will be mandatory for one year and the faculty not yet one year, if at the espiration of the anteiu year will not arise ver-ua vacantia, seu if surnumerariulu will not itself the known acquaintances. + Article 22 The surnumeration of the caries through zellu and activity voru prove that the cualilatile required voru could be called to vacantia in posts of tracking agents, before even the fulfillment of the one year internship. Also surnumeration will be able to be provisory to keep loculu adjutoreloru comptable what aru be missing from the service to return loru, seu pena to the appointment of the other in the right. La assemene casuri, surnumerarii will have the right to enjoy half of the retribution of posturilu ce voru occupa provisoriu. + Article 23 In the casulu candu would arise vacantia in posts of perceptors and impiegated by the categories cited above, n' could presence the guarantee required in art. 15 or aru had been subjected to the penalties provided in Art. 42, 43, and 44 oru n' aru could justify as appropriating the conditions and acquaintances of the provisions of Art. 14, then only it was possible to chiama to the office of perceptoru other persons who aru himself such qualities. + Chapter 7 About the forwarding of perceptions. + Article 24 The perceptors admitted in the conditions of the susu, voru had the right to advance to a higher class advantage in boxes of holidays dupe years of service in inferiore classes and following an esamenu that gives about the duties and duties Their job. + Article 25 Class IV perceptors will be with their chipulu advanced to Class III. Class III perceptors in Class II. Class I-Class II perceptors. First Class perceptors at the postulum by the chief of biurou in the central directorate of the comptabilityu following a concursu with impiegatii inferior to inferiors from that direction and astu-felu further. + Article 26 The controllers of the direct contribution, with the degrees corresponded to the above, have the same forwarding rights to the posts of perceptors following the application of the conditiuinloru of service and of the prescribed esamenu to Art. 24 for the perceptors, if however voru could dispose of the guarantee required by the law of phatia. + Article 27 In casu candu duoi or several finding agents and voru perception had equal rights of advance, the postulu vacantu will be given by concursu to the most capabilu. + Article 28 The concursulu will be done before the jury on a No. of selected theme from the iegile and the regulations and financial instructions in force. + Article 29 The concursulu will be inscription and oralu. + Article 30 Juriulu esaminatoru will compose for the perceptors in the capital by the Comptability Directors and two other senior officials chosen with that ocassion. + Article 31 Juriulu in districts will be composed by the Prefecture as president, general cashier and district controller. + Chapter 8 About the retributions of the agentesu of perception and the premieres of incuragiaries. + Article 32 The retributions of the perceptorsand of the agentas of stalking, shall be composed of a sum of the classes to which it belongs, and shall be proportionate to the contribution and the decimal places and shall be rejected. + Article 33 Adjutore comptabile voru had only fixed retributions. + Article 34 Fixed retributions and proportional removements shall be regulated dupe tarifa de mai josu. FIXED RETRIBUTIONS Charge-toru. Aids Comptables Tracking agents ClasseaI. on the cancellation 3,600lei 3,600lei 1,800 '' II. '' '' '2,400 '' 2,400 '' 960 '' III. '' '' 1,800 '' 1,800 '' 760 '' IV. '' '' '1,200 '' 1,200 '' 600 REMITTED PROPORTIONAL For levelsFor tracking agents 2 to% those who will have a1 1/2% cavities will have to charge up to.......... 30,000perceives dupe roles up lei per cancel. 25,000 lei on anu 1 3/4 Id. from 30,000-90,0001 1/4 from 25,000-50,000 1 1/2 '' '' 1 '' '' 50,000-80,000 1 1/4 '' '' 180, 000-250, 0003/4 '' '' 80,000-120,000 and 1 '' '' 250,000 in sus.mai up. + Article 35 The perceptors, osebitu of fixed retribution and remitted proportional to the susu provision, have the right to share with 1/3 of the fines fulfilled by virtue of the tracking law. + Article 36 The tracking agents also have the right to share with 1/3 of the amendments that speak from the separation either-to which, however, by virtue of the above law cited. + Article 37 Adjutore Comptabile also shared with 1/3 of the tote the tracking fines. + Article 38 The first and second class perceptors, for the consideration of the hardships of their service, had a right to one award equivalent to the two-month fictitious retribution, if by the silences that voru submit to the integralum until the end of which the year Direct contributions that will be indebted to the annual and supplanting roles of their separation. + Chapter 9 Penalties + Article 39 Perceptions, caries until the end of which the quarter did not pay the celu putinu 3/4 parts of the contributions of their separation at the same quarter, and the caries did not justify in similarity with the provisions of the law on the general comptability, legal causes what impedict the fulfillment of the rest, voru perde rectangu fine retribution ficsa pe o luna. + Article 40 The perceptors of caries until nine months after the spirit of a quarter did not pay the remasits of that quarter, voru be subject to pay the right fine 2% for those remassed until the final loru liquidare. The provisions of the provisions of Art. 39 and 40 of susu, voru fi applicable with effect from the year 1866, in order to prefer the following to the cursulu of the year 1865 the perception of the remasiteloru of the previous years. + Article 41 Those in perceptors, cavities until the espiration of the esercitium fia-whose anu (30 September alu douilea anu), did not pay tote the direct contributions from the circonscription either-to which the same year, voru payments to the tax right remasite. This fine will be fulfilled from the perceptors in the cursu of three months, that is, until the end of the 2nd year, falling gradually with the amounts that will still breathe at the same time; again the passage of this deadline will apply on loru dispositions § 1 under Article 18 of the law on comptability. + Article 42 The perceptors who speak the money of the State, voru be immediately removed from the service and sued. + Article 43 The perceptors who for the amounts received from the taxpayers will free other receipts from those who are obliged to cut from the matca registers, paraphed and sealed by the Minister, they speak deposed and send to trial as prevaricators. + Article 44 The perceptors who speak fraud on taxpayers, as soon as the unsub has been found with bad faith, will be obliged to return to the taxpayer the amounts reu fulfilled, and they will once be dismissed and sued. + Article 45 For what other irregularities the commissioners in service, the perceptors would be subject to the same penalties provided for the finding agents by the law of the body of their service. + Article 46 The dispositions of the law of the fation will be applied dupe one month after the promulgation of the regulation that will be elaborated for its application with the esceptions provided to § 1 under art. 40. This law was voted by the Ellective Assembly of Romania at the meeting of 5 March 1865, and was adopted by a majority of optu-therefore and nine votes against two being and one abstained from the vote. (Signatu) V. President D. Gusti. L. S. Secretary. C. A. Boranescu. SENATE OF ROMANIA. Senatulu Romania adopted this law at its meeting of 19 March 1865. (Signatu) V. President Florescu. L. S. Secretary, M Plesescu We made known and ordered that the celle of the fation invested with the seal of the State and passed in the Official Monitor, to be addressed to the curtiloru tuturoru, the courts and to what authorities constituted, to paddy and make to padiasca exactly, and Minister Noatru Secretary of State At the Department of Justice, Culteloru and Public Instruction, is tasked with the nightingale of the law of the law. Datu in Bucuresci at 23 Marțiu 1865. (Urmesa Signature M. S.) Minister Secr. Minister of State Secretary at Depart. Financialum. State Department Justice, Culteloru and ((signed) I. layer of public instruction. (Signed) D. Vernescu. --------