25th Year No. 9 (A)
www.African LawArchive.com
Addis Ababa, 7th March, 1966
Provlamation No. 230 of 1966
Land Tax (Amendment) Proclamation.....
CONTENTS
General Notice No. 350 of 1966
Appointments
Proclamation No. 230 of 1966
A Proclamation to Amend the Land Tax Proclamation of 1944
In accordance with Articles 34 and 88 of Our Revised Constitution, We approve the resolutions of Our Senate and Chamber of Deputies and We hereby proclaim as follows:
CONQUERING LION OF THE TRIBE OF JUDAH HAILE SELASSIE I
ELECT OF GOD, EMPEROR OF ETHIOPIA
The African Law Archive
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1. This Proclamation may be cited as the " Land Tax
2. Article 5 (v) of the Land Tax Proclamation (Procla mation No. 70 of 1944) (renumbered as Article.12 (v) by Proclamation 117 of 1951), insofar as it relates to " rist gult " and “ siso gult ”, is hereby amended by the following:
(a) Any person who owns land which is subject to “ rist gult ”
or " siso gult " held by a third person shall, like any other Ethiopian landowner, pay directly and in full to the Go vernment Treasury land tax as scheduled in the Land Tax Proclamation of 1944, as amended, and the taxes pay able under the Educational Tax Proclamation (Procla mation No. 94 of 1947) and the Health Tax Decree (De cree No. 37 of 1959).
(b) Any person who holds “ rist gult ” or “ siso gult ” with res pect to land owned by him shall, like any other Ethiopi