(I) Impo~ts iie repartition (apportionment), the amount to be raised being fixed in advance annually and then apportioned among the departments.
In September 1907 disorders in Apulia over the repartition of communal lands broke out anew~ and were particularly serious at Ruvo, Ban, Cerignola and Satriano del Colle.
These elect a head-man (starosta) and a collector of taxes, who was responsible, at least until the ukaz of October 3906, which abolished communal responsibility for the payment of taxes, for the repartition among individuals of the taxes imposed on the commune.
He published his Avis sur l'assiette et la repartition de la taille (1762-1770), and as president of the Societe d'agriculture de Limoges offered prizes for essays on the principles of taxation.
It was also a distributory tax (impot de repartition); every year the king in his council fixed the total sum which the taille was to produce in the following year; he drew up and signed the brevet de la taille (warrant), and the contribution of the individual taxpayer was arrived at in the last analysis by a series of subdivisions.
A senatus-consulte of 1863 laid the basis for the change in the land system by providing (I) for the delimitation of the territory of each tribe, (2) for the repartition of the territory thus delimited among newly formed tribal divisions (douars or communes), and (3) for the recognition of private ownership by the issue of title deeds for such individual or family property (melk) as already existed.
On the other hand, the growth of the Muscovite state with its fiscal and governmental requirements involved a watchful repartition of burdens among the population and led ultimately to a system of collective liability in which the farms were considered chiefly as the sources of taxable income.