Special Tax for Individual Peasants

Council of People’s Commissars and the Central Committee, Special Tax for Individual Peasants. September 26, 1934

 

Original Source: Izvestiia, 27 September 1934.

The Central Executive Committee and the Council of People’s Commissars of the USSR decree:

To assess the individual peasant households for an extra tax on the following basis:

1. The extra tax is to be levied on individual peasant households in the villages, as well as in those settlements and towns the population of which is liable to pay the agricultural tax in 1934.

2. The rates of extra tax are fixed as follows:

(1) Individual households assessed in 1934 for the agricultural tax at fixed rates, are to pay extra tax at the following rate:

(a) Those who do not possess working animals and income from trading and who are liable to pay agricultural tax – from 15 to 25rubles;
(b) Those who do not possess working animals, but have an income from trading – from 30 to 50rubles;
(c) Those who possess working animals – from 50 to 125 rubles.

(2) Individual householders who are liable to pay the progressive agricultural tax, are to be assessed for extra tax at the following rates:

(a) Those who do not possess working animals and do not have any income from trading – from 75 to 100 per cent above the 1934 agricultural tax …

(b) Those who possess working animals or have an income from trading – from 100 to 175 per cent above the 1934 agricultural tax …
(c) Kulak households pay extra tax at the rate of 200 per cent above the agricultural tax levied on them in 1934.

7. To grant power to the village soviets to exempt, fully or partially, from the extra tax weak individual households…

8. The district executive committees are granted power to exempt, fully or partially, from the extra tax those households which have fulfilled, fully and in the time specified, their obligations toward the State in regard of payment of money taxes and obligatory deliveries of agricultural products.

President of the Central Executive Committee of the USSR,
A. Cherviakov

Chairman of the Council of People’s Commissars of the USSR,
V. Molotov

Secretary of the Central Executive Committee of the USSR,
E. Enukidze

Source: “Soviet Legislation (XI): Selection of Decrees and Documents,” The Slavonic (and East European) Review, Vol. XIII, No. 38 (January, 1935), pp. 442-444.

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