Establishing One Extraordinary Ad Valorem Tax On Goods And On Derrate, Aimed At Traffic, Import On This Territory 1

Original Language Title: Istituisce Una Imposta Straordinaria Ad Valorem Sulle Merci E Sulle Derrate, Destinate Al Traffico, Importate Su Questo Territorio 1

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No. 73. Law establishing a special ad valorem tax on goods and foodstuffs intended for traffic, imported on this territory (1). We the Captains Regent of the Most Serene Republic of San Marino availing ourselves of the faculty concesseCi by the Great and General Council at its meeting on 19 December 1945; Promulgate and publish the following Law: Art. 1. A load of those who have no residence or permanent residence on this territory is established extraordinary an ad valorem tax on goods and commodities by them or by some other person imported from January 19 1942, if these goods are intended for traffic, or may be the subject of blatant trade, occult or through the work of third, whether the holders of the foodstuffs or who hold goods or is not of the quality of merchants. Art. 2. The tax is established at 5% because of the value of commodities and goods at the time of application of this Act and, for goods already exported with regulatory approval, at the time of export. Art. 3. The value of the commodities and goods of any kind is declared by the owner of the same or, in the absence of the declaration, verified by the Technical Government. When the declared value is less than a third than that recognized the current common market by the Technical Office has applied the responsibility of the owner an additional fee of 25%. Art. 4. Both the 5% tax on the value of the commodities or goods, both the above L. 25% tax are paid directly to the State Treasury which will issue a receipt in receipt book of mother and daughter, with indication of 'tax, the declared value, the adjusted value by the Technical Office and the surcharge. Art. 5. The payment, both the ad valorem tax is the surcharge, must be made in a single payment at the State Treasury, which h faculties of conservative stopped in the middle of the public force, on foodstuffs and goods, to ensure both the tax debt is the fee, if there is well-founded fear that the owners of commodities and goods from avoiding payment of the tax itself. Art. 6. E 'on the faculty of the State Treasury, after consulting the State Congress, granted, case by case, the payment in three monthly installments of the ad valorem tax and any surtax, if operators of goods and commodities give suitable security for money for the payment of their installment debt. Art. 7. The State Treasury to obtain the eventual forced pgamento sommarissima will follow the steps of directing hand. Art. 8. The existence of goods, commodities and of the same owners, is ascertained by the police shortly after the publication of this Act, unless the holders of commodities and goods to declare, in writing, to the said Office value thereof, within ten days of the publication of this Act. Art. 9. The Command of the Gendarmerie is required to cooperate with the Police Inspectorate of Urbana for the fulfillment of what is prescribed in this Act, which shall enter into force immediately after its publication. Given at Our Residence, this day of 21 December 1945 (1645 dFR). THE CAPTAINS REGENT Ferruccio Hammers - According to Fiorini THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Giuseppe Forcellini (1) Already published separately at the date of promulgation.