Life – a user's manual Part II - Boksidan

Over time the distribution of the tax burden varied, the level as well as what was taxed. But usually taxation
consisted of different fixed taxes and consumption taxes combined with extra taxes to fund wars and such.
1809, for example, was five tax types: mantalspenningar 13 , profession tax 14 , window tax, excess fees 15 and
war tax.
Not until the year 1713 an attempt was made to make a tax system based on each individual's real income.
The system was abolished, however, soon as it gave the state much lower incomes, perhaps because people
deliberately understated their income and wealth.
1812 a tax system based on real income was reintroduced. It turned out, however, that tax revenue again fell
disastrously, so it was abandoned again.
1861 the fixed occupation taxes disappeared and the tax was in addition to municipal tax 16 , estate tax,
income tax and mantalspenningar.
1869 the ability to pay taxes with comodities was abolished.
13. Mantalspenningar was introduced in 1625 and was removed 1938 th . It meant after 1635 that the peasants
were forced to pay a certain fee for each person over 12 years who lived on the farm.
14. Profession tax was a fixed amount depending on what profession you belong to, and the amount was the
same regardless of whether it was good or bad times. And in addition to one tenth of the yield. From this
tenth 1/3 went to the local church organization and the rest went to the Treasury.
15. During the 1700s there were a number of luxury taxes and excess fees. The purpose was often to reduce
imports.
1731, for example, there were a charge of possession of wagons. And lousy enough, the highest class had
the lowest tax, since for them carriages was concidered to be a necessity.
1734 consumption tax and import duty were introduced on coffee, tea and chocolate. 1752 it was decided
that the consumption tax would be paid by those who had a fortune and the charge was based on the size
of wealth, whether they consumed the goods or not.
16. It was originally no local or municipal tax but parish residents were required to build and maintain the
church, rectory, parish hall and eventually huse for the poor people.
There were no rules about how other common concerns would be financed and managed, it was up to
individual interests and voluntary contributions. Schools and houses for the poor were largely depending
on the inhabitants idea of how important this was and how much they wanted to sacrifice. 1817 parishes
however received the right to tax in some cases, while it 1862 was extended to all areas except the
national ones. Among the most important decisions was that all children should go to school (public
elementary school in 1842).
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