English Translation

The tax on citizens is a tax to supplement income tax, which in the Old Kingdom has its right to tax, because the rates for income tax are lower there than with us. It would lead to a disturbance in the area of wage regulation and pay, and in the end would also result in a general price regulation. The advance tax is also a supplementary tax, which in the rich is justified on the one hand for the reasons already mentioned, namely that the income tax rates in the old rich are much lower than with us, and on the other hand also because there is no other way of taxing the property there. In our case, the assets of enterprises in the commercial economy are affected on the one hand by the tax burden, whose rate (0.3%) is almost equivalent to the rate of the German advance tax (0.5%), on the other hand by a minimum general and special acquisition tax, whose profit, together with the self-government surcharges, is even higher than the rates of the rich German tax. (i.e. fixed assets and more). The wealth tax presupposes an asset valuation for which there are detailed provisions in the Reichswertungsgesetz, which do not exist here, and which can also not be mechanically taken over, since they presuppose a number of violations of the civil right, which here are quite different from those in the rich, besides, with us interest from Syareins on deposits are exempt from the income tax and not to be known, which contributes greatly to the economy of the population. ' .i : 3 . . . ' . . This exemption of interest from the obligation to be shown in the tax certificate should also be maintained in the event of a possible transfer of the capital tax. If the property tax should be introduced with us, thus false conditions would have to be met: in the first row should be allowed a Ncubewortung T