[X] Marriage, Death, and Taxes
-[X] Marriage:
--[X] Marriage is defined as the legal union between two or more consenting parties, each of of whom is considered an adult of their species by Imperial law.
---[X] In addition to being of age, to be considered capable of giving consent one must be free of magical compulsion or possession, and of sufficient intelligence (i.e. sentience) to comprehend the basic legal obligations inherent to the marriage contract. Consent cannot be given under duress.
-[X] Clarification of Inheritance:
--[X] An individual's children, both those legitimately born within the bounds of a marriage contract and those illegitimately born outside of such a contract, but who were later officially recognized, are considered their legal heirs. This ruling extends to any children one may have legally adopted into their family, but who do not share significant ties of blood relation.
---[X] Additionally, an individual has full control over the disbersement of their worldly assets to legal heirs, including the designation of a primary heir to receive inheritable titles of nobility.
-[X] Inheritance and Reincarnation Taxes:
--[X] Upon Reincarnation not sanctioned by the Imperium*, 80% of the value of one's estate is to be distributed to one's heirs after any outstanding debts have been settled.
---[X] In instances where the Reincarnated subject and his or her heirs are unable to agree upon the division of non-monetary assets, an impartial mediator will by appointed by the Imperium to oversee arbitration between the involved parties. Mediators will have binding authority to divide non-monetary assets should arbitration fail.
---[X] The assets a Reincarnated subject retains or accumulates after Reincarnation are not subject to further division among previous heirs, though any heirs produced following the latest Reincarnation do so benefit.
--[X] Upon Reincarnation not sanctioned by the Imperium*, 20% of the value of one's estate is to be paid as a tax to the Imperium should the Reincarnated subject have no living heirs.
---[X] Upon subsequent instances of Reincarnation without an heir, the rate of taxation will increase in 20% increments, to a maximum tax rate per Reincarnation of 80% of total assets.
--[X] *State-sanctioned Reincarnation includes any instance of an individual being Reincarnated after falling in service to the Imperium as part of their assigned duties.
-[X] Property Tax:
--[X] A 1% Property Tax will be levied against the holdings of all legal entities (private citizens, guilds, merchant consortiums, companies, etc) operating within the Imperium which are not wholly owned and operated by the state if the total assessed value of their properties exceeds 1,000 IM.
-[X] Income Tax:
--[X] An Income Tax will be applied to all legal entities (private citizens, guilds, merchant consortiums, companies, etc) operating within the Imperium which are not wholly owned and operated by the state, with annual rates determined by the income generated by each entity. Income-based tax brackets and the rates associated with them are subject to periodic adjustment in response to various economic factors, though such adjustments must be announced at least one year in advance of implementation.
---[X] Income Brackets & Annual Tax Rates
----[X] Income below Imperial Median = 0%
----[X] Imperial Median to +70% Median = 20%
----[X] +71% Median to +80% Median = 30%
----[X] +81% Median to +100% Median = 40%
----[X] +101% Median to +200% Median = 45%
----[X] +201% Median to +500% Median = 50%
----[X] +501% Median to +2,000% Median = 60%
----[X] +2,001% Median to +10,000% Median = 70%
----[X] +10,001% Median to +100,000% Median = 80%
----[X] +100,001% Median to +1,000,000% Median = 90%
----[X] In excess of +1,000,000% = 95%
