HMipyet /Dnte Pag2-

ExplalyCats o taxrtimy
Taxatim, by Clelialiy iqvrlvez mpulsimax ges
Kare
eiredo mati czsiy ne aardlkaa DE t5i ydiviclual
esidi Ty the mater L4a cenaoCad
COglers ha meel th fhe appovalo ugmity o _phezetaive_
afhe pdple
Acmdin thix a axs Tnapmsed z+mdd be T acorcdaya
th a Tadivhdug_ohilit ta pahatis muld heinaperkial
M bascd tae yes ahiliyt

This Camq s eaytt prstecl ax Peextwm uecsety

|hatasme by tketax otfcinliThe auyi tbe paid eyd he Wethrd
of papmen mdd be Clearand Gdainr the tax Deex to ocat
his|he Iycmaa ayd ExDevdikie aCmdlingy--
Cony ot ayyiyieyce-
This Cavq ae that Everyax vugnlto be levied at the Hme
th Mayye ohich i s s al a be Gviniat h
ibal apay t
Eca
Every tax Taalves a Gllecti Csst.H TMptautl 1hat the Gs
of Glecim ld be the wiyinnuwm_ DribleThe tax l Ecuical
he Dense tht the Glol 1he lleeting i6 Very Daal
a y otreivib
Drocuchvity s phsical deauee means that the tax slam
nald Qfhcieetlheld-tda taxeithe eves ldsacled to meal
The veapura Mevt, of he Gtte phoctuchvit opalyes tht he
Van tPlmuld. t ceped Pmdeli.
 Eaplic
Coy d nghicit:
oith hscal isax
Elnskcih 1 Csely Gyected acdeoue Coy
t h T4creone
iplies 1halicld-rav axatioy phauld no arM
Ppulartinyd develupmeylol Eeyn
Caym oPiplie:
he ax slan 5Lmuld be irapleplaiy aua flEligiatl. h
mh (yderdevalped (iuies oremrqsd
May. As-daras the
his is_a Vey Inuputagl Chaiactashic oamdax Kstan

Flexibilk meanshat theke pmud he kjp kiaidy Tythetaa

ste thal A Gy be ickly adsta e Cmdihs.

Explaiy Tupes ot axes

Diiect 1ax
Taciect tax
Tirec fax
ADirecax K fat tax ulkrse burcday s mye y tke pe -
L is leveid.ILis a ax Whete the *cidene ad ianac il
all th ame pena4 tle Caut thagse he burdey ol the taa.
wne olhe esm. EXamplea Of Clirec 1axes are IgGrne tax

b)eitgettax
ndiecdtax 1s ha ohich isaid by ayiydivilal bul 1ag
burceyc hich 1 bye b ihe aqpilher iycivicual-A peis
Jeo Pes dhe taaiy he:tirsl +istance ayd thaysles t budey
he alders o aher e -Hete ie iyeiclece is oy Me
aga apa1s atherey.t xamplesol Tgditeceltai o
3DefineAsoesaat year
heAssessmccd is the acar-hel Gmes-Atle heayciel qeor
his is heime ohich the me cameduring -iencial 74
is aseKed ayc axed

4Detinerevrus Aeer
fs pertae hacanatax lw the TyGaMne Eaed Ty Ctt eet 1s
axableiy the Mex earIhe gcarTa ahich TuGame 1 2aYyed is
ay as he Dreviodsce
U.
5. Deine Asessee
Assessea is a Pen Who Is uable t Da4 C4tax tea tiye.
nal eud iytaesl uder he ynme 1ax ed Ir thy Tnene Eamed
him euyoyMeEke,

6Dtin pesy 1
Eersa 1hcludes 1he-alsin
Aidiichual A-tidu 2kiviced-lawily1-
Arm upa -
AcalLAtnk
Atilicial udicialPeroy
Dye Aepicultare yne1
Acordina 20Vervment
ytax 2aicultrel iyameaicut 1 bijc
the o a e ax ocl 12cl
8CRDT Meninz
The Cenltalbrmd o Dlrect axea1%a ptctarg autyorvity enaiznial
(lgder the CeuytralRucrc olbeVayue act a63.THe olficias of he Br
i-theie oHicio apaci abo tu4eiy as a clivisizy of 1he
aAinistdaaliga sith naateskolatiua lo le and GlEckimy
re taxea

Hee4 bhnapilal Exhendiae an evazue exDadlitite

pe Epnditae Ravayue Exponodire
Hk Tyguved-1he Durchease.afi s TyuedL ie MaitaMen2
bxed Asel of ixed Axet
1nceases the e4glepact HChes vt4ckcasesaf
o he bsinegDr reducen The Lapacit o ihe husiness
kina Expeses_
Hix MmiMatriug in yature 1 s kocurtinaiy atiue.
he are kealigabl and nash HGurt he tecovetediy ash
atarards gni ad taaligastimy of (puch
pexdia is p-sibk.
The beveftigol Captl Eptrsh haefg ot taeueEkpegere
Cebe erived-rture tha ate deive ytar he_cat
Cuiya LahichE s Dpeal
 Peg2-

leaaic_mditim and Akitiol nditio

aic adiimq
eza A
Casa oy TudieyCtgeaLose ncliay
Llha leaves Tyelia duiyg he Ctige orlapers othek
Pym the usprae ol hapl-of ndiayTiaiy ulho
MeNtmaaGeio oesavsd aplia
Mewher cf ay Tadieyship Cuwiuathe Py his|
faxabte yame Dther
thatraiam ineCc
lis
Ta gdia-m: 182chs ayydia-f
S e unna the Py 82 ST te u i Igå aso More
1athe Py uin~ the Py

Cuina Pyand 65
C a s Mre Cvi na

pcesclinah Py

AditiglGgdtig
Reaicent of Iylia-_Ays mu ot 1oysPPy
tay ndia -n l3tlays r We Cluring Py immediáely
OreceadinAP.