A tax on the whole income of the taxpayer, whatever its source.
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.
The amount of debt in the hands of the public was therefore only 87,714,000, that is to say 8,743,000 less than in 1883, while the interest charge to be borne by the taxpayer of Egypt was 3,378,000, being 890,000 less than in 1883.
In describing the principal taxes which are employed in 'the United Kingdom to provide for the national expenditure, observations have necessarily been made upon the incidence, probable or assumed, upon the taxpayer, and on the question how far they may fall equally on the whole community without any special incidence being traceable.
Their figures were subjected to a severe scrutiny, and the law was laid down on all points in which the interests of the sheriff and the king, or the sheriff and the taxpayer, came into conflict.
In that case, the subsidy goes straight from the taxpayer in the other country to the purchaser of the subsidized crop.