The Petermann Spitze, near the shore of Franz Josef Fjord, measured by Payer and found to be 11,000 ft., has hitherto been considered to be the highest mountain in Greenland, but according to Nathorst it " is probably only two-thirds as high as Payer supposed," perhaps between 8000 and 9000 ft.
The law of that year lowered the qualification of the payer of a direct tax to 10 fl.
The tithe-owner cannot recover damages from the tithe-payer for not cultivating the land.
August Petermann expressed the opinion that Baffin may have sighted the west of Franz Josef Land in 1614, but the first actual discovery is due to Julius Payer, a lieutenant in the Austrian army, who was associated with Weyprecht in the second polar expedition fitted out by Count Wilczek on the ship "Tegetthof" in 1872.
Cape Fligely was the highest latitude attained by Payer, and remained the highest attained in the Old World till 1895.
Payer reported that from Cape Fligely land (Rudolf Land) stretched north-east to a cape (Cape Sherard Osborn), and mountain ranges were visible to the north, indicating lands beyond the 83rd parallel, to which the names King Oscar Land and Petermann Land were given.
Thus Zichy Land itself was resolved into a group of islands, and the outlying land sighted by Payer was found to be islands also.
They took the form of a piece of paper about an inch broad and five to eight inches long, on which was written the sum, the date of payment and the name of the payer and payee, with their seals; the paper was then torn down its length, and one half given to each party.
As a revenue payer he is not so satisfactory, his want of industry and the pride which looks upon manual labour as degrading making him but a poor husbandman.
Taxes are distinguished as direct, because they are charged directly upon the tax-payer from whose income they are supposed to be taken.
The charge in one case upon the article at a certain stage of its production, and in the other upon a transaction, is supposed to be passed on by the first payer to others.
The ultimate payer in these cases is no doubt reached without delay or many steps, but the process is not quite direct.
Many of the licences are those of brewers, distillers and publicans, and others in trade, and are paid out of the general profits of the business, so that they can hardly be passed on to the consumers, while other licences are for shooting, for employing carriages and men-servants, and for similar objects, where the charge on the payer is direct.
No doubt, in theory, this duty, being levied on the import only and not on the home production of corn, took from the tax-payer a shilling on every quarter of grain produced at home which did not go into the exchequer.
If the tax-payer declines to pay his due, he is brought before the proper authorities by the tahsildar; if he persists in his refusal, all his goods, except those indispensable for his dwelling and the pursuit of his trade, are sold by auction, without recourse to a judgment by tribunal.
Many routes to the summit are now known, but that usually taken (from the Payer Club hut, easily accessible from either Sulden or Trafoi) from the north is daily traversed in summer and offers no difficulties to moderately experienced walkers.
Later in the season Payer led expeditions to Hochstetter and Wilczek islands, and after a second winter in the ice-bound ship, a difficult journey was made northward through Austria Sound, which was reported to separate two large masses of land, Wilczek Land on the east from Zichy Land on the west, to Cape Fligely, in 82° 5' N., where Rawlinson Sound branched away to the north-east.
The gafolgelda or tributarius (tribute-payer) seems to have been a ceorl who possessed at least a hide, while the gebur was without land of his own, and received his outfit as a loan from his lord.
General suffrage is conferred on every male citizen of the United States who is twenty-one years of age and who has lived in the state one year, and in the county thirty days immediately preceding an election, the only exceptions being idiots or insane persons; a woman who has the qualifications for suffrage that are required of a man, may vote at any school district election and if a tax-payer she may vote on all questions submitted to the tax-payers of the state or of any political division thereof.