11. They may also apply surtaxes and offer low-income tax reductions. 12. As such, Vandervell was liable to pay surtax on the option. 13. The labor federation is levying a surtax on each of its 78 unions. 14. It is financed by a 3 percent surtax on local real estate assessments. 15. Municipal advisers ruled in favor of the surtax system on 15 February 1874. 16. They were mad about the surtax , and we made the Legislature repeal it. 17. The surtax was imposed as a temporary measure in 1985 to fight the deficit. 18. -- Reduction in the unemployment tax surtax . 19. Possibilities include a portion of the federal gasoline tax or a surtax on airline tickets. 20. Then attention should focus on non-tariff barriers, such as quotas and surtaxes .