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Taxes can have a charm of their own, if only viewed from the perspective of time and old documents. And provided they are not ours to pay.
This section presents a gallery of old tax documents - declarations, letters, legal acts, etc. from different parts of the world. This is a small part of a larger collection that you can see in our office. You are kindly invited to visit us.
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01 - Default summons for natural person income tax. This document originates from areas of Poland occupied under the 3rd Reich. It is worth noticing that despite German occupation, the income tax was imposed under Polish pre-war legislation. In the case of the tax payer whose declaration is displayed here, the effective tax rate was 3%! |
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02 - The specimen of declaration form for income tax on natural persons valid in Poland in 1938. Section B of the declaration is worth notice, which lists income deductions including a recently popular item of "benefits and other permanent burdens derived from legal titles". |
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03 - Thresholds of income tax on natural persons valid in Poland in 1938. As seen, the number of tax thresholds was somehow greater than today... |
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04 - A fragment of an Instruction by the Minister of Treasury and Income (K. Warszawskie) dated 1812 on the collection of kosher tax, imposed - among other - on kosher meat from slaughterhouses in Jewish communes. |
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05 - first page of the land tax paying book dated 1872 (partitioned Poland, Austrian section) |
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06 - a fragment (in two languages - Polish and Russian) of an act on manorial land tax (Congress Kingdom of Poland, 1866 r.) |
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07 - first page of a declaration of capital stock tax (USA, 1924). This was a type of tax (excise charge) paid for the right to perform business. The tax was charged on the fair stock value / shares emitted by a given company (1 per mille per every one thousand USD exceeding the amount of 5000 USD). |
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