The circumstances of Iceland have required little or no alteration either in the laws, or in the form of government which was established 600 years ago. The supreme au thority is entrusted to an officer, with the title of Stiftamt mand, who has a general superintendence of every depart ment. Under the Stiftamtmand each of the four provinces, into which the island is divided, is governed by an Amt mand, or bailiff, whose duties are the same as those of their superior within their respective jurisdictions. Each pro vince is divided into syssels or shires, over which the sysselmen preside. These officers collect the taxes, and are paid by a rate out of the amount collected. They hold courts of law, and on the whole their duty is in almost every respect the same as that of sheriffs in Scotland.
In each parish there is an officer, called Hrepstiore, whose chief business is to attend to the concerns of the poor, and to assist the sysselman in the preservation of the public peace. For the decision of petty disputes among the people, there are a certain number of persons in each parish, denominated Forlikunarmen, who may be called official arbiters.
All cases, whether civil or criminal, are first brought before the sysselman, who holds a court once a year, or of tener if necessary. In criminal cases, and in public suits, the arn ptmand orders the trial, after previous examinations on behalf of the crown. From the inferior court there is an to the high court of justice, iwhich sits six times in the year at Reikiavik. This court was established in the year 1800, at which time the assemblies at Thiugvalla were abolished. The Stiftaintmand presides, but has no voice in the proceedings. There are three judges, the first is called Justitiarius, and the other two Assessors. Evidence and pleadings being heard, the causes are deter mined by a majority of the three judges. From this court there is an appeal to the superior courts at Copenhagen.
The punishment of petty offences is fine and whipping. Sheep-stealing, which is the most common offence, is pun ished by imprisonment and labour for a term of three or five years, according to circumstances. A repetition of brings on the offender transportation to Denmark, where he is confined at hard labour in the work-house for the remainder of his life. The infliction of such severe punishment is, however, very seldom required. Murder is exceedingly rare; and, except in cases which subject the criminal to capital punishment, he is not confined before the time of trial.
With regard to property no entail of land is allowed.
When a proprietor dies, his lands are valued and divided into shares, of which the eldest son has the choice. The daughters receive an equivalent to half the portion of a son. A wife surviving her husband, possesses half of his estate. The rights of tenants are such as would essenti ally contribute to the improvement of the soil, were suf ficient inducements held out to encourage it. A tenant cannot be removed, unless the proprietor can bring proof that the farm has been neglected, or that the farmer has not behaved well. Leases are not common ; but letting Land from year to year is a frequent practice, six months no tice to quit being necessary. Although a tenant cannot be removed while he conducts himself well, and manages his land properly, he may quit his farm whenever he pleases. On every farm there is a permanent stock of cattle and sheep, which is transferred from tenant to tenant, and for which a certain fixed rent is paid. As many more cattle and sheep as the farm can maintain may be kept. Be sides the rent for tse stock, a land rent, landskuld, is paid according to an of a valuation.
The public taxes are so inconsiderable, that they are not sufficient to defray the expences of the civil establish ment. Some of the taxes are levied on property, regula ted by an annual survey made by the Hrepstiores. In an cient times, the calculation was made according to the number of ells of the cloth called wadmal, which each per son possessed or could manufacture in a year, and the tax was levied on every hundred ells. The term hundred is now applied differently, and an Icelander is said to possess a hundred, when he has two horses, a cow, a certain num ber of sheep, a boat and fishing materials, and forty dollars in specie. When a person possesses more than five hun dreds, he pays, over andiabove the stated tax, twelve dried fish. This tribute is called tuind,* and increases in pro portion to the amount of property, and is allotted equally to the public revenue, the church, and the poor. There are several other taxes of small amount. The produce of the taxes being chiefly in kind, is collected by the syssel men, and, by them paid over to the landfoged, or public treasurer, who disposes of them to the merchants. The sysselmen are paid according to what they collect ; and even when they are very successful, their trouble is but ill rewarded. The landfoged is subject to the chance of gain or loss in his transactions with the merchants ; and lie re tains a this d part of the whole as his salary.