5001-HârnWorld/3rd Edition/27

Most Hârnic taxes noted below are urban in character. The levies charged on rural folk, namely aids and heriot, are discussed under feudal obligations. Average tax rates are given but they can vary. Other Hârn publications provide specific tax rates at various locales.

Property Tax
An annual tax charged on the assessed value of real estate, most of which is owned by wealthy guildsmen or gentlefolk. Bribery of civic tax assessors to deflate values is widespread. Landlords are responsible for payment of property taxes, generally on the first day of Savor in late autumn. There are two tax rates, a business rate (6%) applicable only to guildsmen and a residential rate (8%) for everyone else. Properties outside a city wall but still under civic jurisdiction (generally within one league of the citadel) probably pay lower taxes (30–70%). Taxexempt status applies to many legal temples.

Hawking Tax
A tax payable to the bondmaster on all goods brought into a city to be sold, including raw materials for further processing but excluding foodstuffs. The tax is usually a percentage of the consignment’s value but since the bondmaster tends to rely on “declared values,” assessments are generally low unless the mercantyler neglects the appropriate bribes. The average tax is 10%.

Bonding Fees
The mercantyler can delay payment of the hawking tax by placing his goods in bond, which means

storing them in the government bonding house. Goods temporarily brought into a city but destined to be exported must be placed in bond. This service incurs payment of a bonding/storage fee (a percentage of declared value) payable in advance, with a minimum onemonth fee. The average bonding fee is 1% per month.

Maritime Taxes
Owners of ships berthed in a port must pay the harbormaster a wharfage fee that averages 1d per foot of vessel length per day. Vessels at anchor in a port pay roughly 20% of the wharfage rate. The pilotage fee is typically 24–48d per vessel. A vessel can reduce its wharfage (but not its pilotage) in a given port by 50% by paying an annual registry fee for that port.

Tolls
Government tollhouses exist along most major roads and tolls are often charged by various parties, not always legitimately, at bridges, fords, etc. Typical tolls are:

Guild Dues
All master guildsmen pay 10% of their gross incomes to their guild, which then pays half of this amount to the town government. Unguilded occupations pay no guild dues but do pay the higher residential property tax.

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