Page:Popular Science Monthly Volume 49.djvu/489

Rh Canton of Zurich, the most populous and richest of the Swiss Cantons, was reported at 4015 francs ($8).

A further question of interest and importance that now arises (and which constitutes the main subject for consideration in the present chapter of this series) is. Under what system and by what methods is this certainly large average per-capita obligation for the maintenance of the several governments of Switzerland apportioned and collected? And as a help to a proper understanding of this problem the foregoing somewhat detailed description of the nature and functions of these governments has been thought necessary.

For the Confederation or Federal Government of Switzerland, which is not allowed to levy direct taxes, the main source of revenue is the customs (duties) on imports, which are levied and collected on the frontiers of the republic. Originally the idea on which it was sought to base the Swiss customs, was to tax all articles of commerce entering from foreign countries on a single uniform plan, having regard solely to financial and not to prohibitive or protective results; and this same idea prevails at the present time. "Changes in the customs have been made in recent years to correspond to new conditions or new commercial relations, but the Government has always kept as near free trade as good financiering would allow. The system of assessment of duties on imports differs from that of England, in that instead of a few articles being selected to stand as much duty as they will bear, a large number—almost every commodity in fact—is taxed a little. The schedule of rates contains over eight hundred articles which are subject to import duty.

As a rule, raw materials necessary for manufactures are admitted free of duty, and while the principle of imposing the highest duties on luxuries is fully recognized, the duties on articles of general consumption are very light; tobacco paying from two to four cents per pound, tea about four cents, coffee one cent. Export duties are levied upon a very few articles, chiefly on timber, live stock, and certain raw materials. As recently as 1848 each Canton imposed cantonal tariff duties on imported goods, but these have now been abolished with one curious exception, namely, that of salt. The sale of this article being a monopoly of the state, whether its production be domestic or foreign, but its retail price being regulated by each Canton for itself, the supervision of the imports of salt into each Canton becomes necessary.