LAW on certain measures for strengthening the state revenues

(…)

1. To introduce a non-recurrent tax fro 1919.

2. Non-recurrent tax applies to the lands that are the subject of state and land taxation, except the pastures and forests.

3. The amount of a single tax for the whole village is determined by the inspector upon the following rule: average amount of tax for dessiatina that is indicated in the attached list shall be multiplied by relevant dessiatina that is specified in land register.

4. The total tax determined for the village will be distributed among land-owners according to the space and land-quality or the income within the village. The village commissar shall submit the protocol on the tax distribution to the Tax-inspector.

7. The 3/5^th of from the district and county income shall be transferred to the state treasury and the 2/5^th – to the revenues of the same district or county.

27 May 1919

The original is signed by:

Senior Comrade of the Chairman

of the Constituent Assembly of Georgia Al. Lomtatidze.

Chairman of the Government of the Republic of Georgia N. Zhordania

(Collection of Laws and Decrees adopted by the Government, #9, 1919, p.136-140)

LIST

A single tax introduced to Dessiatina of land

# #	Name of District and County	Amount of tax introduced to one Dessiatina of Land									comment
		Dry land			Vineyard			Fruit	bay leaf	Tobacco Plant.
		1 categ.	2 categ	3 categ	1 categ	1 categ	3 categ
	(...)	(...)	(...)	(...)	(...)	(...)	(...)	(...)	(...)	(...)
8.	Sukhumi Okrug	125	105	50	90	70	40	120	80	125

(Collection of Laws and Decrees adopted by the Government, #9, 1919, p.142)

Addition to Article 203 of the Tax-Regulation

the Chart for calculating the land-tax

Name of place	One Dessiatina in roubles					Note
	vineyard fruit orchard and veget.	Tobacco plants	Irrigated Land	Dry lands and hay-lands	pastures Forests
(...)	(...)	(...)	(...)	(...)	(...)
Sukhumi Okrug	750	1650	_	280	23

The original is signed by:

Senior Comrade of the Chairman

of the Constituent Assembly of Georgia Al. Lomtatidze

Chairman of the Government of the Republic of Georgia N. Zhordania

(Collection of Laws and Decrees adopted by the Government, #9, 1919, p.143)