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

ent commissioner participates in the assembly of delegates with full voting rights. 23. Individuals who cannot easily join a geographic assessment group are assigned to a particular district administration by the commissioner according to the individual’s preference. 24. Should someone have fixed assets in several groups or districts then the property in question must be dealt with by the group or district in which it is located. 25. After receiving all the property lists from the various district administrations, the authorized representative calls a meeting of the executive co mmi ttee of the assembly of delegates. This meeting is for the purpose of examining the lists and for determining a tax rate (which is in conformity with) cost estimates. 26. It is the duty of the district government in conjunction with the group administrations to collect the taxes and to deliver them to the authorized representative. “Explanations concerning the above regulations: Concerning Point 2. Under schools one understands all buildings on the schoolyard, including teacherages, which have been built or acquired in order to supplement the school. Hospitals would include doctors’ dwellings and 618 THE STATE pharmacies when they (together with the hospital) form a medical complex. Concerning orphans in a given family the guardian or the parent who is still alive must fill out a special property list. As in the case of fire funds, so in orphan funds— the reserve capital is subject to taxation. Property lists which record a net value of under 500 rubles may be disregarded in the total estimates of our assessment group (not, however, in ascertaining the number of group members). Concerning #4. The grain which has been planted in fall counts as a property item. For deter mining the real value of land or the value of all other property the average selling price of the previous year shall be used as a basis. Concerning #11. Regarding the boundaries of the various assessment districts it is the responsibility of bordering district administrations to reach agreement. Concerning #12. Property lists are to be made in duplicate. One copy goes to the district government and one remains for the group. Concerning #16. The property lists will be examined individually by the district a dmini stration in the presence of the group commission. Then, a group list will be prepared from these lists following the same format, and these will be sent to the authorized representative. Concerning #17. After the authorized representative has passed on the tax rate (as determined by the executive committee) to the district administration, he, in turn, works out a taxation rate which will take into consideration the various assessment expenses incurred by the district. Concerning #26. In cases where the administration experiences opposition they notify the authorized representative. They then receive a receipt book from the authorized represent