Germany Yearbook - 1927_ocr

486
XVII. Finanzwesen
26. Zollerträge im deutschen Zollgebiet (Roherträge)
V g l. S ta tis tis c h e s H a n d b u c h f ü r d a s D e u ts c h e R e ic h , T e il I , S . 5 7 8 b is 5 8 2
V o rb e m e rk u n g e n : D ie in d e r Ü b e r s ic h t a n a e h g e w ie s e n o n E i n n a h m e n s tim m e n m it d e n a u f S e ite 4 58 n a c h g e w ie s e n e n Z o llc
in n a h r a e n n ic h t ü b e re in , w eil v o n 1925 a b n ic h t «las R e c h n u n g s ja h r , s o n d e rn d a s K a le n d e r ja h r z u g ru n d e g e le g t w o rd e n ist.
U b e r d e n je w e ilig e n U m f a n g ries Z o llg e b ie ts v g l. S ta tis tis c h e s H a n d b u c h fiir d a s D e u ts c h e R e ir h , T e il I. 8 . 2Ü ff. so w ie d ie V o r ­
b e m e r k u n g e n z u A b s c h n itt V II S . 159 im v o rlie g e n d e n J a h r b u c h . U b e r die Z o lle rträ g e s e it 1*34 v e rg l. S ta tis tis c h e s J a h r b u c h 192G, S . 423.
_ D ie Z o l l- u n d S te u e r g e s e tz g e b u n g h a t m a n c h e W a n d lu n g e rfa h r e n . G rüU ere Ä n d e r u n g e n s in d d u r c h da> Z o llta rirg c s u tz v o m 15. J u li 1879,
d ie H a n d e ls v e r tr ä g e v o n 1892 u n d 1894, d a s a m 1. M ä rz 190G in K r a f t g e tr e te n e Z o llta rifg e s e tz v o m 2 5 . D e z e m b e r 1 902 u n d d ie h ie r a u f
g e g rü n d e te n V e rträ g e e rfo lg t.
W ä h re n d d e s K rieg e s w a re n w e itg e h e n d e E in fu h r e rle ic h tc ru r ig e n u n d Z o llb e fre iu n g e n e in g e tre to n . D e r R e s t d e rs e lb e n i s t d u r c h
d a s G e se tz ü b e r Z o llk n d e ru n g e n v o m 17. A u g u st. 1925, v o m 1. S e p te m b e r 1925 h'/.w. 1. O k to b e r 1925 a b in F o r tf a ll g e k o m m e u . G le ic h ­
z e itig s in d e rh e b lic h e Ä n d e r u n g e n in d e n Z o lls ä tz e n e rfo lg t. D u r c h n e u n H a n d e ls v e r tr ä g e s in d a b e rm a ls Ä n d e r u n g e n e in g e tre te n .
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2 370
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