of demagogy; and the principle of "proprieta quiritaria" 1 has heen re-established. This same Fascist Ministry, which declared in the 1921 election that "The rights of property must be regarded as a simple question of administration in the interests of the collectivity; no more. The rights of property as conceived by the Romans are to-day a privilege which should no longer exist" (Verona, May 4, 1921)-once arrived at power, has abolished the succession duty within families, on the following ground: "Fascism is also, and above all, indissolubly bound up with respect for the family and for the Roman conception of property." (Decree No. 1802, August 20, 1923.) Under this provision the State has renounced ~oo million lire a year paid by the richest citizens, and the opportunity of attaining by more rigorous investigation at least 400 millions, ·.which are wanted for balancing the budget. (h) Up to the present I every provision making progressive the existing direct taxation has been postponed. These provisions- were decreed on November 26, 1919, and the postponement of their application is a practical acknowledgement of sympathy with the resolutions passed by associations of the leading industrialists and capitalists. To make good the reduction of the contributions of capital and of the richest classes, the Fascist Government, the moment it arrived at power, instituted for the 1 A fundamental principle of Roman law, under which property transferred to direct descendants was exempt from taxation on passing.-Trans. 1 The complementary taxation has just (end of December, 1923) been announced as intended to be put into operation as from January, 1925; the surcharge is raised in theory to 10 per cent., but in practice will be less than 5 per cent., and less than the surcharge already in force in 1919. Biblioteca Gino Bianco
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