The Nation of Zhem

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Private income and production tax laws
These laws are under the jurisdiction of the Tax Branch.

Section 1

1. Each citizen of Zhem over the age of independence and capable shall pay an amount of the income she has gathered and / or the goods she has produced yearly.
2. This amount shall never amount to deprive the obligated of her survival, or the survival of the family of the obligated.
3. This amount shall never amount to less than a sixth of what is left of the obligated's income and / or produce after accounting for survival - the wealth which is used for frivolous or commercial actions, and not immediate survival.

Section 2

1. If the obligated is not able to pay any taxes, or give away any produce, through mistake, acts of nature, or lack of foresight, the state shall seek compensation in other ways, as seen fit, through labor, services, property or other means, to be collected immediately or on a later date.
2. If the obligated dies without paying any taxes, the state shall seek compensation from the keeper of the obligated's will or heir.
3. If the obligated has paid too much tax, she shall be repaid in a manner seen fit.
   1. If the state has left-over or unused produce, to be sold or frivolously consumed, she may have compensation from these.
   2. If the obligated requests, she may receive tokens to prove she has paid her taxes, which can be used in the future instead of paying by income or produce. The Council shall control these tokens by the Tax Coin Law.
   3. If the state has surplus by income, the obligated may have compensation by income.

Section 3

1. The burden of taxes shall be divided by the advantage of the laws and services provided by the Laws.
2. The Council shall decide, upon legislating a law, who may profit or who has an advantage because of said law.
   1. If there is no consensus, the Council shall carry out an investigation into who is advantaged.
   2. The Council may decide to postpone the execution of the tax-shift.
      1. There shall be an investigation for one year after the legislation.
      2. If there is no consensus after one year of investigation, the Archcouncilor shall chose between the Suggestions laid out by the Council.
         1. These Suggestions shall be made by Councilors.
         2. Each Suggestion shall be taken before the Council, where a simple majority vote is required to remove the Suggestion from the table, or, in the case of a Branchal Majority, only a one third minority.
3. When consensus is declared, the burden of tax is shifted on the parties that are advantaged of the new law, by the Council's creation of a new tax code which may or may not replace some other item of the tax code.
4. The tax code shall be reviewed every nine years. The Council shall make adjustments as it sees fit.

Land tax laws of Zhem
These laws fall under the jurisdiction of the Tax Branch.

Section 1

1. All land owned by private parties shall be taxed by their productivity.
2. The amount of taxation shall never amount to jeopardize the whole future profit from the land.
3. The amount of taxation shall not be less than one sixth of the profits of a single year.
   1. If the land does not yield profit for years, and brings profit only once in a time longer than a year, that land is exempt of taxes until the year it provides a profit.
4. The Council shall make laws to divide the type of land and their taxes.
5. Private homes and houses are exempt of land taxes.
   1. If a person makes profit within her home or private house more than one-fifth of her annual income or production, or an amount six times higher than the predicted base of Worth of Survival, the land and the property shall be subjected to the land-tax appropriate for the situation.
6. Private land which does not produce profit is exempt from tax-laws.
   1. If an owner has a monopoly of unused land within an area declared by the Council, that land shall be subjected to land tax.
   2. If an owner owns an amount of unused land, declared by the Council, that land shall be subjected to land tax.