1012
ITALY
ments, 34 reformatories, and 8 colonies for persons under domiciliary restraint. There were, besides, 1,414 cantonal prisons.
Pauperism.
In Italy legal charity, in the sense of a right in the poor to be supported by the parish or commune, or of an obligation on the commune to relieve the poor, does not exist. Public charity in general is exercised through the permanent charitable foundations, called 'Istituzioni pubbliche di benericenza' (Opere pie), regulated by the law of July 17, 1890. The general results of an inquiry in 1900 were : — Leaving out of account institutions intended for lending, or for the encouragement of saving (that is. monti di pieta, monti frumentari, casse di prestanze agrarie), there were 27,078 opere pie, with a gross capital of about 2,205,000,000 francs. Their net income amounted to 52,559,000 lire. Added to this net income were casual legacies, contri- butions from private benefactors, subsidies from communes (for hospitals), &c, all of which receipts are spent annually, and thus the sum at the dis- posal of the opere pie in 1900 (last available data) amounted to 120,765,000 lire. Between 1901 and 1917 the capital of all the benevolent institutions was increased by 385 million lire. On December 31, 1918, the charitable foundations numbered 29,995, and their capital was 2,627,264,723 lire.
Finance.
Revenue and Expenditure.
Direct taxes are those on lands, on houses, and on incomes derived from movable capital and labour. The tax on houses is at the rate of 12 - 5 per cent, (with three-tenths additional) of the amount taxable, which is two-thirds of the real annual value in the case of factories, and three- fourths in the case of dwelling houses. The tax on incomes from movable wealth was raised to 20 per cent, of the amount taxable. The communes and provinces also tax lands and buildings. The State grants to the communes one-tenth of the proceeds of the tax on incomes as com- pensation for other communal revenues made over to the State by various laws.
The principal indirect taxes are:— the customs duties, the octroi, the Uxes on manufactures, the salt and tobacco monopolies, lotto.
Total revenue and expenditure for five years (25 lire = 11.) : —
Years ending June 30
Total Revenue Lire
Total Expenditure
Difference
Lire
Lire
1916-17
17,215,886,732
21.775,678,643
- 4,559,791,911
1917-18
20,505,819,027
26,655,568,746
- 0,149,749,719
1918-19
22,080,185,522
33,470,204,060
-11, 390.01S, 538
1919-20 '
5,699,765,528
6,259,482,860
559,717,332
1920-21 »
12,349,018,815
24,988,792,859
-12,639,774,044
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