Diamond Tax Ordinance
The Diamond Tax Ordinance , long title Ordinance on the Taxation of Diamond Mining Companies in German South West Africa , was an imperial ordinance that regulated the tax treatment of diamonds from parts of the German South West Africa protected area from January 1913 . The legal basis was Section 1 of the Protected Areas Act (SchGG).
The Diamond Tax Ordinance replaced the scattered regulations with which the taxation of diamond mining operations in German South West Africa had previously been carried out (Section 41).
According to Section 1 of the Diamond Tax Ordinance, a tax was levied on rough diamonds that were farmed or collected in an area that stretched from the Atlantic coast 100 kilometers inland and at the width of the tropic of the ibex and the southern border of the protected area formed by the Orange River was narrowed down. This also included the particularly rich Pomona area and the Kolmannskuppe .
Which was as a tax year in each fiscal year of the diamond as a basis conveyor (§ 13). The annual tax rate according to §§ 3 - 7 was 66 hundredths of the operating income minus 70 hundredths of the operating costs incurred . For the "determination and collection" of the tax "the agency entrusted with the mediation of the exploitation of the diamonds as agent of the governor" was responsible (§ 9).
In addition to detailed implementing rules for the control method, the legislation contained authorizations to issue another " implementing regulations " (§ 31) and "penal" that a sentence of offense-related fines to prison terms of included up to three months (§§ 33 ff.).
The implementation of the ordinance was made considerably more difficult by the outbreak of the First World War and came to a standstill in 1915 with the occupation of German South West Africa by the South African Union . With the final loss of the German colonies through the Treaty of Versailles , the diamond tax ordinance became obsolete and repealed in 1919.
literature
- W. Bredow, H. Lötz, August Stauch , Andreas Vogt: The German diamonds and their extraction. A memorial for the Windhoek state exhibition in 1914. New edition of the original from 1914: The German diamonds and their extraction. A memorial for the Windhoek state exhibition in 1914. ISBN 978-99945-73-80-6
Web links
- Goldberg: The diamond mining in German South West Africa. In: Polytechnisches Journal . 329, 1914, pp. 531-533.