Verollepano

Verollepano on historiallinen valtiontaloudellinen toimitus, jossa määrätään verovelvollisten suoritettaviksi tulevat verot.[1] Toimituksessa tutkittiin henkilön tulonlähteet sekä irtaimisto ja kiinteä omaisuus ja lisäksi määritettiin niiden arvo. Arvon perusteella määrättiin vero tai sovellettava veroyksikkö, jonka perusteella verot ja yleiset rasitukset suoritettiin.[2]

Uuden testamentin mukaan ensimmäinen verollepano tapahtui Kyreniuksen ollessa Syyrian maaherrana.[3] Suomea koskeva ensimmäinen täydellinen tapa verollepanon suorittamiseksi säädettiin 1690. Säännöllisen maaverotuksen myötä oli jokaiselle tilalle määrättävä veroluku, joka perustui tiluksiin ja etuisuuksiin. Veroluvuksi vakiintui manttaali. Sen perusteella määräytyi maaverojen määrä suhteessa muihin tiloihin. Säännöksiä manttaalin määräämisestä täydennettiin useasti ja verollepanotavat olivat eri osissa maata erilaiset. Verollepanossa määrätyn manttaalin suuruus oli merkittävä myös maan jakoperusteena isossajaossa ja muissakin jakotoimituksissa, kuten kylien yhteisten vesialueiden, vesijättöjen ja yhteisten alueiden jaoissa.[2]

Maaverot lakkautettiin Suomessa vuoden 1925 alussa, jolloin myös verollepanon merkitys maaverojen määräämisessä loppui.[2] Isojakokin saatiin valmiiksi koko Suomessa. Vuodesta 1916 sen nimenä oli uusjako.[4] Viimeisenä verollepano koski Pohjois-Suomessa olevia alueita ja tiloja, jotka muodostettiin valtion maasta tai mihinkään entiseen tilaan kuulumattomasta alueesta. Tällöinkään ei noudatettu varsinaista verollepanomenettelyä, vaan manttaali laskettiin vuoden 1952 jakoasetuksen (407/1952) 42 pykälän mukaan tilan muodostamistoimituksessa.[2] Vuoden 1951 jakolain (604/1951) 83 pykälän mukaan verollepano toimitettiin vuoden 1848 maanmittausohjesäännön määräämällä tavalla.[5]

Katso myös

Lähteet

  1. ↑ Kielitoimiston sanakirja, Kotimaisten kielten tutkimuskeskus 2006, ISBN 952-5446-20-4, hakusana verollepano.
  2. ↑ a b c d Uusi tietosanakirja, Tietosanakirja oy 1960–1966, hakusana verollepano.
  3. ↑ Nykysuomen sanakirja, WSOY 1951–1961, hakusana verollepano.
  4. ↑ Iso tietosanakirja, WSOY 1995–1997, ISBN 951-0-20153-7, hakusana isojako.
  5. ↑ Otavan iso tietosanakirja, Otava 1960–1965, hakusana verollepano.

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