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Excise Act, 1803

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ACT OF THE IMPERIAL DIET

 

Excise Act, 1803

Enacted on 14 Sigismund's End

Introduced in the House of Commons.

Passed in the House of Commons and House of Lords.

 

COMMONS

AYE

Armas

Aubert

Barrow

d'Azor

de Aurdan

Galbraith

Sarkozy

 

LORDS

AYE

His Grace, the Duke of Helena

The Right Hon. Count of Mordskov

The Right Hon. Count of Leuven

The Hon. Viscount of Valles

The Hon. Baron of Carrington

 

 

INTRODUCTION

 

The Crown has granted landed property across the vast expanse of the Holy Orenian Empire to a number of landholders both private and public. In order to fund security, administration, and infrastructure, His Imperial Majesty’s Government requires that these legal entities pay excise to the Crown, in light of the financial burden incurred by the upkeep and development of the regions. This act shall establish a system for collecting tax throughout the Empire under the Treasury Office.

 

 

 

SECTION I:

 

Definitions

 

His Imperial Majesty’s Commissioner of Revenue - His Imperial Majesty’s Commissioner of Revenue is charged with the Treasury Office’s efforts outside of Providence. The Commissioner’s duties are to enforce tax policy with landowners (public and private) as a subordinate of the Secretary of the Treasury.

 

Estate - An estate is private land that is granted by the Crown for purposes that may include manors, farmland, guilds, or family estates.

 

Peer estate - An estate (see: former) owned by a peer of the realm, bearing Imperial letters, with no charter of a higher level.

 

Reservation - A parcel of Crown land reserved for a specific group of Imperial subjects who are extended particular rights and privileges on account of their extraordinary circumstances. 

 

Municipality - A town bearing a municipal charter issued by the Crown.

 

City - A city bearing a city charter issued by the Crown.

 

Legal entities - For the purposes of this legislation, a person or organization with a lawfully enacted tax liability.

 

Imperial excise - A tax liability paid directly from a legal entity to the Crown, administered by the Treasury Office.

 

 

 

SECTION II:

 

Amendment to the Lex Criminalis

 

  1. Tax Evasion under the Lex Criminalis (Oren Revised Code 204.05) shall be repealed and amended to provide the following:

    1. 204.05 - On Tax Evasion

      1. 204.051 - Where a legal entity fails to render full payment in a timely manner for a lawfully enacted local, municipal or city tax, this shall be the crime of tax evasion in the third degree, an infraction.

      2. 204.052 - Where a legal entity fails to render full payment in a timely manner for a lawfully enacted Imperial excise, this shall be the crime of tax evasion in the second degree, a misdemeanor.

      3. 204.053 - Where a legal entity fails to render full payment in a timely manner for a lawfully enacted wartime tax or mandatory tithe, this shall be the crime of tax evasion in the first degree, a felony.

      4. 204.054 - Where a legal entity consistently, to a significant extent, fails or refuses to render full payment in a timely manner for a lawfully enacted tax and there exists no reasonable justification for such failure or refusal, this shall constitute an act of treason.

 

 

 

SECTION III:

 

Imperial excise

 

As part of the Imperial excise established in this bill, legal entities such as...

 

  1. Estates (defined above) shall be subject to an annual, or Saint’s weekly, payment of sixty mina. Upon issuance of land, every five years, this rate shall increase by ten mina, until a maximum of one hundred mina is attained (Hereafter defined as quinquennial inflationary adjustments).

  2. Peer estates (defined above) shall be subject to an annual, or Saint’s weekly, payment of sixty mina. Upon issuance of land, every five years, this rate shall increase by ten mina, until a maximum of one hundred mina is attained (Hereafter defined as quinquennial inflationary adjustments).

  3. Reservations (defined above) shall be subject to an annual, or Saint’s weekly, payment of ninety mina. 

  4. Municipalities (defined above) shall be subject to an annual, or Saint’s weekly, payment of one hundred mina.

  5. Cities (defined above) shall be subject to an annual payment, or Saint’s weekly, payment of 80% of internally collected city tax.

  6. Further expansions or land grants allocated to legal entities shall incur an additional Imperial excise of twenty-five mina per land grant of fifty by fifty metres.

  7. The further investment of His Imperial Majesty’s Government in development for a legal entity may incur an additional Imperial excise equivalent to the cost of maintenance of said investment. 

 

Excise itemization 

 

  1. Estates liable for an annual excise of sixty mina upon the enactment of this legislation, excluding quinquennial inflationary adjustments, shall include…

    • Sedan

Along with any future additions that meet the aforementioned criteria of estate.

 

  1. Peer estates liable for an annual excise of sixty mina upon the enactment of this legislation, excluding quinquennial inflationary adjustments, shall include...

    • Cathalon

    • Falstaff

    • Halstaig

    • Mordskov

    • Provins

    • Rosemoor

    • Sunholdt

    • Valles 

Along with any future additions that meet the aforementioned criteria of peer estate.

 

  1. Reservations liable for an annual excise of ninety mina upon the enactment of this legislation shall include…

    • The Pale

Along with any future additions that meet the aforementioned criteria of reservation.

 

  1. Municipalities liable for an annual excise of a hundred mina upon the enactment of this legislation shall include…

    • Dobrov

    • Redenford

Along with any future additions that meet the aforementioned criteria of municipality.

 

  1. Municipalities (with a single land grant) liable for an annual excise of a hundred-and-twenty-five mina upon the enactment of this legislation shall include…

    • New Esbec

Along with any future additions that meet the aforementioned criteria of municipality (with a single land grant).

 

  1. Cities liable for an annual excise of an annual excise of 80% of internally collected city tax upon the enactment of this legislation shall include...

    • Providence

Along with any future additions that meet the aforementioned criteria of city.

 

 

 

SECTION IV:

 

Enforcement of collections 

 

  1. His Imperial Majesty’s Commissioner of Revenue shall be responsible for the collection of any taxes, duties or excises across the Empire upon the commencement of the next fiscal year, otherwise known as the commencement of the next Saint’s week. 

  2. Collections shall be sent to the Commissioner of Revenue no later than two months (Saint’s days) after the end of a fiscal year, otherwise known as the Saint’s week.

    1. Legal entities who fail to meet their tax liabilities for a particular fiscal year/Saint’s week within three fiscal years/Saint’s weeks of that rotation shall be liable for charges of tax evasion under the Lex Criminalis (ORC: 204.05) or alternately may incur a Crown inquiry to review their establishing charters. 

    2. His Imperial Majesty’s Government may, at its discretion, enact sanctions against any legal entity which consistently fails to pay tax in the aforementioned timely manner. 

  3. The Commissioner of Revenue shall be compelled to cooperate with peers, reservations, municipal and city governments, including local magistrates, to undertake their duties. 

  4. If any legal entity unreasonably withholds cooperation to a lawfully enacted tax, duty or excise, the Treasury Office shall be compelled to enact the provisions of the Lex Criminalis (ORC: 204.05) provided that a reasonable period of negotiation has been undertaken.

 

 

 

SECTION V:

 

Prescription

 

  1. The Treasury Office shall be required to ensure that any legal entity is fully informed of the rate of taxation they are subject to under the provisions of Section III.

 

 

 

SECTION VI:

 

Present and future clause

 

  1. The system enacted with this legislation shall be subject to change. Any future addition with respect to a legal entity that may meet the criteria defined in the aforementioned may be grandfathered into this act without need for an amendment. If a legal entity falls outside of these established definitions, an amendment or further legislation shall be required.

  2. If any legal entity is granted funds for development or investment, no amendment shall be required to change the classification of said legal entity for the purposes of their tax liability under Section III. 

 

 

 

Introduced by Representative Ledicort d’Azor on this Sun's Smile, 1803

 

Cosponsored by Representative George Galbraith

 

Issued and proclaimed,

Joseph II, by the grace of GOD Holy Orenian Emperor, forever August, King of Renatus, Curon, Salvus, and Seventis, Defender of the Faith, Duke of Adria, Novellen and Lorraine, Baron of Renzfeld, Protector of the Heartlanders, Highlanders, and Farfolk, etcetera.





 

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