Read the untranslated law here: http://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/scheda17010258.html
Law No. 42 for the general revaluation of income (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 in His Returning of December 23, 1944; We decree, promulgate and publish: Art. 1. E 'willing the general revaluation of the income categories II, III, IV and V according to the results of which will apply the income tax with effect from 1945. Art. 2. The revaluation will made by the Government of esteem which, in relation to income category II and III, shall be entitled to join the experts. Art. 3. For the first application of the tax on the basis of the revaluation results will follow the rules of Article. 76 of the Law of 16 March 1922 No. 10 Art. 4. The tax collection pel 1945 will be adjusted with a special legislative measure. Given at Our Residence, this day of 27 December 1944 (1644 dFR). THE CAPTAINS REGENT Teodoro Lonfernini - Leonidas Suzzi Valli THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Giuseppe Forcellini (1) Already published separately at the date of promulgation.
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