Interim Regulations on the Slaughter Tax
December 19,1950
Adopted at the 63rd executive meeting of the Government Administration Council on December 15, 1950 and promulgated by the Government Administration Council on December 19, 1950.
Article 1 Any person who slaughters pigs, sheep, cattle and similar livestock shall be subject to the provisions of these Regulations and shall pay slaughter tax.
Article 2 Every person who raises and slaughters livestock for his own consumption shall be exempt from the payment of slaughter tax; however, the portion sold, if any, shall be subject to tax.
Article 3 Draught animals, transport animals, breeding stock, milking stock, pregnant animals and young livestock shall be protected. The various provincial (municipal) governments shall, of their own accord, formulate measures for the protection and the slaughter of animals consistent with the economic characteristics and the living habits of the people of the various localities.
Article 4 Slaughter tax shall be imposed on the basis of a value derived from the actual weight of the animal after slaughter.
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