THE MENNONITE BROTHERHOOD IN RUSSIA (1789 - 1910), P. M. Friesen, 1911

esentative administratively to motivate those Mennonites who are not subordinate to their local district administrators and who are not paying their share of the camp tax. 10 ... . 11 ... . 12 ... . 13 ... . 14. The request from the Gnadenfeld Mennonite Church to have its chinch fund freed from property tax is declined. "Point 15. The assembly moves on to consider property tax regulations. For this year’s assessment the following regulations shall be binding: HI. In order to raise the funds, which the unique situation of the Mennonites in Russia necessitated in the performance of their compulsory military service, a general uniform property tax is initiated among those in question. 2. Every physical possession of every Mennonite in question is taxable— whether it belongs to a married couple, single persons, orphans, groups, societies, civic or ecclesiastical assemblies. The following shall be tax exempt: possessions up to the value of 500 rubles; schools, churches, hospitals, and other charitable 616 THE STATE institutions as well as household furnishings. Note: the five funds and the so-called leasehold properties of the assemblies are not exempt from this tax. For those who rent out land in villages where particular prices for rental are determined (e.g., Hebrew colonies) the rental value is to be considered a possession. 3. The following shall serve as trustees of property: for orphans— their guardians, for groups and societies— their administrative council or the institution which serves this function; for civic communities — their colony administrators or village elders; for ecclesiastical assemblies— their church elders or their substitutes; for private persons— the person who has been authorized by the owner. 4. Property value is determined everywhere by means of a self-estimate before an assessment commission which is elected for that function. The basic principle is: that all items in one’s possession are assessed according to their real value. Should the assessment commission find that the owner’s self-estimate is not in keeping with this principle, then it proceeds to make an assessment of its own. The district administration, however, has the right to decide which of the two appraisals is to be taken as the real value for the items of possession. (Note #1. Industrial and commercial contractors are permitted to use the necessary figures for determining the value of their assets from the last inventory. It would not really be possible for them to conduct a special inventory during the term specified for determining property assessments. Note #2. For farmers, the grain price of October 1 will apply. Note # 3. Cash monies, capital investments and interest bearing notes, according to current rates of exchange, must be declared without deductions. Note #4. Debts are subtracted from the sum total of the assets which have been ascertained. Note # 5. Stored goods will be assessed at cost to