13 
all ships of over 5 tons’ burden registered in Iceland. In 1928 this tax 
brought in 44 thousand krénur. 
The legacy duty is graduated and rises with the size of the legacy 
and the distance of kinship. Legacies to next of kin (widow, widower, 
children, and adoptive children), and also with certain restrictions, 
those left by will, are taxed at the rate of 1.25 per cent. for the first 
1000 krénur, increasing by O.2s per cent. for every thousand krénur 
up to 10 per cent. for that part of a legacy which exceeds 36 000 
krénur. For legacies to grandparents and their children and to other 
more distant relatives, a tax of one per cent. is payable on the first 
1000 krénur, rising by one per cent. for every additional thousand up 
to 50 per cent. on that part of a legacy which exceeds 40000 krénur. 
[n 1928 this duty aggregated 38 thousand krénur. 
Various kinds of documents are liable to stamp duty, which is levied 
at the rate of one to ten per thousand. In 1928 this ilem of revenue 
amounted to 419 thousand krénur. 
Light dues are levied at the rate of 25 aurar per ton, on all ships 
on arriving in Iceland from abroad. Fishing vessels stationed in Ice- 
land and ships employed solely in the coastal trade pay this tax only 
once a year. In 1928 the light dues yielded 449 thousand krénur. 
Thé motor vehicle tax which is imposed for the extra wear and tear 
of roads caused by these vehicles, amounted in 1928 to 58 thousand 
krénur, and is applied exclusively to the maintenance of the roads. 
Perquisites include especially various judicial fees, and yielded in 
1928 574 thousand krénur. Fees paid for letters of licence brought in 
15 thousand krénur, and school fees to the State schools, 29 thousand 
krénur. 
Sweets, fruit-juice, beer, and lemonade, when produced within the 
country itself, are subject to an excise duty equal to one-third of the 
customs duties payable on these commodities, if imported from abroad. 
And similarly, cigars, cigarettes, and coffee-substitutes of home manu- 
facture are taxable at the rate of 50 per cent. of the import duties to 
which these articles are liable, in case they are brought from for- 
eign countries. In 1928 the tax on this description of goods returned 
106 thousand krénur. 
Under customs are included taxes on exports, which in 1928 a- 
mounted to 1338 thousand krénur, and are in reality taxes on pro- 
duction. 
In 1876 no customs were levied on any kind of imports whatever,