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the State on property owned by them in the country (property tax) 
(Act No. 74, June 27th, 1921). 
For municipal and country communal purposes, rates are levied on 
non-residents under the following circumstances: if they have stayed 
in Iceland at least three months of the financial year; if they have 
deen engaged in some pursuit there or on board ship either registered 
in Iceland or working from that country as a basis, for the same length 
of time; if they carry on any kind of business in the country or in 
lerritorial waters in the course of the financial year; and if they own 
any profit-yielding property in the country (Act No. 46, June 15th, 
1926). 
POLITICAL RIGHTS 
Suffrage and eligibility to Althingi are enjoyed only by Icelandic 
subjects, who have been living in the country for the last five years 
immediately preceding an election. Similarly, a situation under the 
government can only be held by Icelandic subjects (Constitutional Law, 
May 18th, 1920). Eligibility and the right of voting at local elections 
s also made conditional on Icelandic citizenship (Act No. 59, June 
[4th 1929), 
ACQUISITION OF ICELANDIC NATIONALITY 
Foreigners can acquire Icelandic. nationality. Foreign women who 
marry Icelandic subjects thereby acquire Icelandic nationality. General- 
ly a law, passed by Althingi and signed by the king in each separate 
instance, is required when Icelandic nationality is conferred. There are 
at present no special stipulations on the fulfilment of which the grant- 
ing of Icelandic nationality is made conditional, but in most cases it 
will be required that the applicant has been permanently resident in 
Iceland for several years, and that he produces evidence to show that 
there is nothing in his conduct to prevent his being naturalized. A 
foreigner who becomes the servant of the Icelandic State in Iceland 
will by law be granted Icelandic nationality, even though he has not 
been residing there for any great number of vears.