Everyone chuckled but Kris, who levied a glare at him.
These taxes were formerly levied either in cash or in kind: it has now been decided to levy them in cash only, although this change was expected to cause some arrears.
It continued to be levied until 1163, in which year the name Danegeld appears for the last time in the Rolls.
It was transformed long since into a fixed amount per head of the animals taxed, which amount varies according to the region in which the tax is levied, the highest tariff being in the sanjak of Jerusalem (72 piastres) and the lowest in the Yemen (1 piastre).
In 1907 an excise duty was, for the first time, levied on beer.
The duties are estimated to produce £T393,107; other professional duties £T110,887 - together £T503,994 A " Military Exoneration tax " is levied on male Ottoman subjects between the ages of 15 and 75 to the amount of £T50 for 135 persons - certain exceptions such as priests, religious orders, &c., are allowed.
In 1894 the Russian government enforced new customs regulations, by which a heavy duty is levied on Anglo-Indian manufactures and produce, excepting pepper, ginger and drugs, imported into Russian Asia by way of Persia; and the importation of green teas is altogether prohibited except by way of Batum, Baku, Uzunada and the Transcaspian railway.
The tithe had been replaced by an export tax on exported agricultural produce levied at the custom-houses, and the smaller peasant proprietors and shepherds of the mountainous districts were practically exempt from any contribution to the state.
The royal taille, though levied by the king by right, did not fall upon the whole kingdom.
No poor-rate is levied in France.
It was an assessed tax on the rental value of the house, levied according to the number of windows and openings on houses having more than six windows and worth more than £5 per annum.
were too peculiar for us to generalize upon these data as to the Seleucid and Antigonid realms. That the Seleucid kings drew in a principal part of their revenues from tribute levied upon the various native races, distributed in their village communities as tillers of the soil goes without saying.
It is sometimes levied as a reproach against Haggai that he makes no direct reference to moral duties.
But he levied it by right, without the necessity for any contract between him and those who paid it.
Sometimes, no doubt, this tribute was demanded under a fairer name, as the contribution of any ally (vuvTa, ts, not 4p pos), like the FaXanKd levied by Antiochus I.
About 4000 were thus annually imported, and an ad valorem duty was levied by the sultan, which produced about 4800 of annual revenue.
The conquered peoples fell into an inferior caste, made to work for, and to pay for the subsistence of, their conquerors, as under the Arab domination; the principal taxes exacted from them were the kharaj, a tax of indeterminate amount upon realty, based on the value of lands owned by unbelievers - (in contradistinction to the tithe [ashar] which was a tax of fixed amount upon lands owned by believers) - and levied in payment of the privilege of gaining means of existence in a Mussulman country, and the jiziye, a compulsory payment, or poll-tax, to which believers were not subjected, in lieu of military service.
9d.), the other levied on every occupier of a furnished house or of apartments in proportion to its rental value.
The provincial surtaxes may not exceed 5o% of the quotas levied by the state.
The consequent small gold output meant a serious decrease of revenue, which was not compensated for by the heavy tax levied on the output of the Premier diamond mine, where operations began in 1903.
Some reforms were adopted, the public peace was proclaimed without any limitation of time and a general tax was levied.
In earlier times a bridge here crossed the Fleet, leading from Newgate, while a quarter of a mile west of the viaduct is the site of Holborn Bars, at the entrance to the City, where tolls were levied.
c. 4, passed in consequence of the Gunpowder Plot, against Roman Catholics for not attending church, was put in force against Friends, and under it enormous fines were levied.
Should a proprietor of emiriye plant trees or vines, or erect buildings upon it, with the consent of the state, they are considered as mulk; an annual tax representing the value of the tithes on the portions of emiriye thus utilized is levied.
Moreover, the great contributions levied by Napoleon on the city, the plundering of its bank by Davoust, and the burning of its prosperous suburbs inflicted wounds from which the city but slowly recovered.
In certain provinces where the royal taille was levied there were neither elections nor generalites, and the whole administration of the tax was in the hands of the intendants.
The earliest rate levied in England was that for poor relief, and of the great variety of rates now existing, the majority are based on the poor rate and levied with it, under the term of precept rates.
Next to the poor rate came that for highways, and other special rates have been authorized from time to time, as for police, education, public lighting, cemeteries, libraries, sanitary purposes, &c. To distinguish the rate the name of the precepting authority is frequently added or the purpose for which it is levied specified, as county rate, watch rate, &c. The valuation list of a parish is the basis on which the poor rate is levied.
The rateable value of the parish being known, so much on each pound of the rateable value as will equal the amount required to be raised is levied, and is known as the "rate."
Since 1887 a church rate has been levied on the Evangelical-Lutheran communities, and since 1904 upon the Roman Catholics also.
A tax of 10% is levied on the annual net produce of all gold workings (proclamation of 1902) and the government takes 60% of the profits on diamond mines.
The direct taxes, which go to the local budget of Annam, consist primarily of a poll-tax levied on all males over eighteen and below sixty years of age, and of a land-tax levied according to the quality and the produce of the holding.
In the days of the old German empire no fewer than thirty-five different tolls were levied between Melnik and Hamburg, to say nothing of the special dues and privileged exactions of various riparian owners and political authorities.
But the number of tolls was only reduced to one, levied at Wittenberge, in 1863, about one year after Hanover was induced to give up the Stade or Brunsbiittel toll in return for a compensation of 2,857,340 thalers.
The second act of the drama may be said to open with the irretrievable blunder of Nicias in letting the Spartan Gylippus first land in Sicily, and then march at the head of a small army, partly levied on the spot, across the island, and enter Syracuse by way of Epipolae, past Euryelus.
At the beginning of his reign he ordered a recast of the coinage, with serious results to commerce; civil officials were deprived of offices, which had been conferred free, but were now put up to auction; duties were imposed on exported merchandise and on goods brought into Paris; the practice of exacting heavy fines was encouraged by making the salaries of the magistrates dependent on them; and on the pretext of a crusade to free Armenia from the Turks, Charles obtained from the pope a tithe levied on the clergy, the proceeds of which he kept for his own use; he also confiscated the property of the Lombard bankers who had been invited to France by his father at a time of financial crisis.
Some of the bridges were built by companies, and tolls were levied at their crossing until modern times; thus Southwark Bridge was made toll-free in 1866, and Waterloo Bridge only in 1878, on being acquired by the City Corporation and the Metropolitan Board of Works respectively.
Under the act of 1899 all these rates are consolidated into a single rate, called the general rate, which is assessed, made, collected and levied as the poor rate, but the interests of persons previously entitled to exemptions are safeguarded.
The London County Council levied in 1909-19TO to meet its estimated expenditure for the year a total rate of 36 75d.; 14.50d.
The king and Later his brother had long entertained designs against the city, history of and for the purpose of crushing them two pretexts were the cor- set up-(I) that a new rate of market tolls had been levied poration.
The leading principle of the Highway Act 1835 is to place the highways under the direction of parish surveyors, and to provide for the necessary expenses by a rate levied on the occupiers of land.
The trustees were required and empowered to maintain, repair and improve the roads committed to their charge, and the expenses of the trust were met by tolls levied on persons using the road.
The expenses of highway management in each district (or parish), together with a proportion of the general expenses of the act, are levied by the trustees by an assessment on the lands and heritages within the district (or parish).
per annum is levied on all natives.
Since 1906 a poll tax of £i a head is also levied on all males over eighteen, European or native.
Gis-ukh was made tributary, a certain amount of grain being levied upon each person in it, which had to be paid into the treasury of the goddess Nina and the god Ingurisa.
Though he says he levied tribute upon them, his successors in the dynasty nearly all record fresh wars with the Kheta who appear as the northernmost of Pharaoh's enemies, and Amenophis or Amenhotep III.
The Eight levied heavy toll on church property and ordered the priests to disregard the interdict.
Within the first twenty years of the 16th century the sugar trade of San Domingo expanded with great rapidity, and it was from the dues levied on the imports brought thence to Spain that Charles V.
In the latter year the imports amounted to £467,000, and the exports to £451,000; coffee, the mainstay of Yemen trade, shows a serious decline from £302,000 in 1902 to £229,000 in 1904; this is attributable partly to the great increase of production in other countries, but mainly to the insecurity of the trade routes and the exorbitant transit dues levied by the Turkish administration.
The ransom demanded was 150,000 marks; though it was never discharged in full, the resources of England were taxed to the utmost for the first instalments; and to this occasion we may trace the beginning of secular taxation levied on movable property.
1823, when, on the refusal of the chambers to vote the military budget, the grand-duke dissolved them and levied the taxes on his own authority.
In almost all countries heavy taxes are levied on manufactured alcohol mainly as a source of revenue.
1 The Stade Elbe-dues (Stader Elbezoll) were an ancient impost upon all goods carried up the Elbe, and were levied at the village of Brunshausen, at the mouth of the Schwinge.
In 1650 he was sent against Montrose, who was defeated and captured by Major Strachan, Leslie's advanced guard commander; and later in the year, all parties having for the moment combined to support Charles II., Leslie was appointed to the -chief command of the new army levied for the purpose on behalf of Charles II.
He was familiar with the disadvantages under which republics laboured when they engaged professional captains of adventure and levied mercenary troops.
The municipal rating value was, in 1880 £2,054,204, in 1901 £9,475,260, in 1908 (when the rate levied was 3d.
It corresponds to the seigniorage levied by the king on all coinages down to the reign of Charles II.
In New York the direct property tax is levied by and for the benefit of localities.
The inner town, surrounded by a dilapidated brick wall, at the gates of which octroi duties are still levied, is a dirty Oriental city, with the usual narrow streets.
The income-tax is not levied on incomes drawn from land.
2.50 (2s.), instituted in 1901 and levied on all persons over ten years old.
The revenue for state, county and municipal purposes is derived principally from a general property tax, a privilege tax levied on the gross receipts of express companies and private car companies, an inheritance tax and licence fees for the sale of intoxicating liquors.
The burghers generally, however, had not learned the need of discipline, of confidence in their elected rulers, or that to carry on a government taxes must be levied.
Poll taxes are levied by the counties and townships for school and local purposes.
Distillers and revenue officers in St Louis, Milwaukee, Cincinnati and other cities were implicated, and the illicit gains - which in St Louis alone probably amounted to more than $2,500,000 in the six years 1870-1876 - were divided between the distillers and the revenue officers, who levied assessments on distillers ostensibly for a Republican campaign fund to be used in furthering Grant's re-election.
The exemption is not valid against a debt created for the purchase money, or against taxes levied on the property, or against mechanics' or labourers' liens for work done or material furnished for improvements, or against a mortgage acknowledged by both husband and wife.
There are no special corporation taxes, but licence-charges are levied upon express and sleeping-car companies, and a tax is laid on the premiums of insurance companies.
No poll tax is levied for state purposes, but counties are authorized to levy such a tax for school purposes.
By the 13th century it was a great commercial centre second only to London in paying £780 for two years to the fifteenth levied in 1205, and Edward III.
The local commerce of Geneva is much aided by the fact that the city is nearly entirely surrounded by "free zones," in which no customs duties are levied, though the districts are politically French: this privilege was given to Gex in 1814, and to the Savoyard districts in 1860, when they were also neutralized.
from the Arabic, ta r rifa, information, an inventory, art, knowledge), a table or list of articles on which import or export duties are levied, with the amount of the duty specified, hence often used as a collective term for the duties imposed, or for the law or code of regulations imposing such duties or varying the scale of charges.
Thus the act of 1789, although the duties levied by it were moderate, yet had a protective intent.
Efforts were made also to reduce the tariff duties, but these naturally came last: they met with strong opposition, and in the end they were almost completely frustrated, thus leaving as the basis of the tariff the rates which had been levied in the course of the war.
Thus the ten years immediately following the close of the war brought about the gradual transformation of the high duties levied on all commodities for revenue purposes into a system of high duties almost wholly on protective commodities.
After that all trace of him is lost for six years, when he reappears as the leader of a robber community established at Panshinskoe, among the marshes between the rivers Tishina and Ilovlya, from whence he levied blackmail on all vessels passing up and down the Volga.
To meet the interest, such heavy taxes were levied that anti-tax associations were formed to resist the collection, and in 1842 the state failed to pay what was due; but the accumulated interest had been funded by 1848 and was paid soon afterwards, the expenses of the government were curtailed by the constitution of 1851, and after the Civil War the amount of indebtedness steadily decreased until in 1902 the funded debt was $6,909,326 and the net debt only $2,797,269.13, while on the 1st of October 1908 the net debt was $366,643.91.
The Peel report recommended that a large reduction in the number of licensed houses should be immediately effected, and that no compensation should be paid from the public rates or taxes, the money for this purpose being raised by an annual licence-rental levied on the rateable value of the licensed premises; it at once became a valuable weapon in the hands of advanced reformers.
Pompey's available force consisted in two legions stationed in Campania, and eight, commanded by his lieutenants, Afranius and Petreius, in Spain; both sides levied troops in Italy.
Import and export duties are levied, the former in many cases for the protection of national industries.
The policy of the Mexican government is to encourage national manufactures, and protective duties are levied for that purpose.
The national revenues are derived from import and export duties, port dues and other taxes levied on foreign commerce; from excise and stamp taxes and other charges upon internal business transactions; from direct taxes levied in the federal district and national territories, covering a land tax in rural districts, a house tax in the city, commercial and professional licences, water rates, and sundry taxes on bread, pulque, vehicles, saloons, theatres, &c.; from probate dues and registry fees; from a surcharge on all taxes levied by the states, called the " federal contribution," which is paid in federal revenue stamps; from post and telegraph receipts; and from some minor sources of income.
The excise taxes in 1905 were levied on tobacco, alcohol and alcoholic beverages, and on cotton goods.
Forced contributions had been levied by both sides on goods or bullion, being European property, the reactionaries being the worst offenders; and there were numerous cases of murder and robbery of Europeans.
The income of the state, counties and towns is derived mainly from taxes levied on real estate, on male polls between the ages of twenty-one and seventy, on stock in public funds, on stock in corporations that pay a dividend and are not subject to some special form of tax, on surplus capital in banks, on stock in trade, on live-stock, on railways, on telegraph and telephone lines, on savings banks and on the stock of fire insurance companies.
The docks attached to the canals, and certain other smaller docks, are owned by companies, and tolls are levied on vessels entering these, but not those entering the docks under the Board.
Thus the indirect taxes of customs and excise which the Federal government imposes are levied by Federal custom-house collectors and excisemen, and the judgments of Federal courts are carried out by United States marshals distributed over the country.
The national government, whose revenue powers are only limited by: (a) the provision of the constitution which prohibits all duties on exports, and (b) the provision that all direct taxes must be levied in proportion to populationa provision which deprives direct taxes of nearly all their efficiency for revenue purposes.
But there grew up a strong feeling of hostility between Drogheda versus Uriel and Drogheda versus Midiam, in consequence of trading vessels lading their cargoes in the latter or southern town, to avoid the pontage duty levied in the former or northern town.
Before it he exposed the deficit in the treasury, and proposed the establishment of a subvention territoriale, which should be levied on all property without distinction.
Special surtaxes are levied on imports to meet the interest and redemption charges on the loans raised for the execution of these important works.
On October 1st Mr Balfour spoke at Sheffield, reiterating his views as to free-trade and retaliation, insisting that he "intended to lead," and declaring that he was prepared at all events to reverse the traditional fiscal policy by doing away with the axiom that import duties should only be levied for revenue purposes.
They are worked in crude desultory fashion and are sometimes abandoned owing to the exorbitant imposts levied on gold production by Chinese and Tibetan officials.
For the tax levied on the estate of deceased persons, and sometimes called "death duty," see Succession Duty.
Berthollet and some artists to receive the pictures and statues levied from several Italian towns, and made there the acquaintance of General Bonaparte.
The best taxes, he says, are those levied on consumption, especially on Taxation luxuries, for these are least heavily felt.
This market became so much frequented that in 1319 a toll was levied upon all goods coming into the town, in order to defray the cost of the repair to the roads necessitated by the constant traffic, and in 1332 a similar toll was levied on all goods passing over the bridge called Feldenbrigge near Atherstone.
Manila is important chiefly for its commerce, and to make it the chief distributing point for American goods consigned to Eastern markets the American government undertook the harbour improvements, and abolished the tonnage dues levied under Spanish rule.
The tax probably originated in a tribute levied by a conqueror or ruler upon his subjects, and perhaps the custom of dedicating a tenth of the spoils of war to the gods led to the religious extension of the term, the original offerings to deity being "firstfruits."
13) levied by the prince, the old firstfruits being allotted to the priests.
But it is quite certain, from the historical narrative of Lo Yu, who lived in the Tang dynasty (618-906 A.D.), that tea was already used as a beverage in the 6th century, and that during the 8th century its use had become so common that a tax was levied on its consumption in the 14th year of Tih Tsung (793).
Until the Revolution no duty was laid on tea other than that levied on the infusion as sold in the coffee-houses.
No assessment can be levied on lands which have not been watered, and the law of Egypt requires that in order to render land liable to taxation the water during the Nile flood must have flowed naturally over it.
The tax usually levied is from £i to £2 per acre.
Exempt from duty were now only refuse, raw products, scientific instruments, ships and literary and artistic objects; forty-four articles notably beer, vinegar, sugar, herrings, cocoa, salt, fish oils, ether, alum and sodawere unaffected by the change, while duties were henceforth levied upon a large number of articles which had previously been admitted dtity free, such as pig iron, machines and locomotives, grain, building timber, tallow; horses, cattle and sheep; and, again, the tariff law further increased the duties leviable upon numerous other articles.
The moneys for the purpose are mainly derived from general taxation (poor rates per se being but rarely directly levied), special funds and voluntary contributions.
In these circumstances it was decided to introduce a system of comparative free trade; raw materials were admitted free; a uniform import of 10% was levied on manufactured goods, and 20% on colonial wares, the tax being determined not by the estimated value, but by the weight of the articles.
The rates levied on their supporters are devoted exclusively to the separate schools, which also share pro rata in the government grant.
At first the customs tariff in Austria-Hungary, as in most other countries, was based on a number of commercial treaties with Germany, France, Italy, Great Britain, &c., each of which specified the maximum duties that could be levied on certain articles, and all of which contained a " most favoured nation " clause.
They are no consolidated party, but to Mahomet they are all equally vexatious, because, as soon as danger has to be encountered, or a contribution is levied, they all alike fall away.
In the Pagan districts where no native machinery existed and no previous taxation had been in force, a nominal impost was levied and collected by the officers of the government through the agency of the village chiefs.
A special application is to a tax, a payment due to the revenue of a state, levied by force of law.
Properly a "duty" differs from a "tax" in being levied on specific commodities, transactions, estates, &c., and not on individuals; thus it is right to talk of import-duties, excise-duties, deathor succession-duties, &c., but of income-tax as being levied on a person in proportion to his income.
An octroi duty of 9% ad valorem formerly levied on all food stuffs entering the city was abolished in 1903.
Rates and taxes on land are mostly levied according to a uniform system of assessment, the unit of which is called a Tonde Hartkorn.
In 387 there was a great sedition caused by a new tax levied by order of Theodosius, and the city was punished by the loss of its metropolitan status.
They were kept in repair by the tenants and cotters, and, when their labour was not sufficient, by the landlords, who were required to " stent " (assess) themselves, customs also being sometimes levied at bridges, ferries and causeways.
The islands retain the exemption from direct taxation which they enjoyed under the British protectorate; in lieu of this there is an ad valorem tax of 202% on exported oil and a tax of 6% on wine exported to Greek ports; these commodities are further liable to an export duty of 12%, which is levied on all agricultural produce and articles of local manufacture for the maintenance and construction of roads.
He levied numerous imposts, and his fiscal measures provoked a great sedition at Limoges in 579.
All this trade emanates from Kabul, there being no transit trade with Bokhara owing to the heavy dues levied by the amir.
the tax levied upon salt varied extremely in different parts of the country, and a strong preventive staff was required to be stationed along a continuous barrier hedge, which almost cut the peninsula into two fiscal sections.
The opium revenue proper is derived from two sources: (1) a monopoly of production in the valley of the Ganges, and (2) a transit duty levied on opium grown in the native states of western India, known as Malwa opium.
Malwa opium is exported from Bombay, the duty having previously been levied on its passage into British territory.
In other words, excise duties in India are not a mere tax upon the consumer, levied for convenience through the manufacturer and retail dealer, but a species of government monopoly.
Apart from spirits, excise duties are levied upon the sale of a number of intoxicating or stimulant drugs, of which the most important are opium, bhang, ganja and charas.
In accordance with the recommendations of the Hemp Drugs Commission, the government of India passed an act in 1896 providing that, in regard to ganja and charas, cultivation of the plants should be restricted as much as possible, and that a direct quantitative duty should be levied on the drugs on issue from the warehouse in the province of consumption; while as regards bhang, cultivation of the hemp for its production should be prohibited or taxed, and collection of the drug from wild plants permitted only under licence, a moderate quantitative duty being levied in addition to vend fees.
No duty whatever is now levied upon tobacco in any part of India.
Since 1894 a uniform customs duty of 5% ad valorem has been levied generally on imported goods, certain classes being placed on the free list, of which the most important are food-grains, machinery, railway material, coal, and cotton twist and yarn (exempted in 1896).
Since 1886 an assessed tax has been levied on all sources of income except that derived from land.
Other sources of revenue are stamps, levied on judicial proceedings and commercial documents; registration of mortgages and other instruments; and provincial rates, chiefly in Bengal and the United Provinces for public works or rural police.
The rates levied at a certain percentage of the land revenue for local purposes are now excluded from the finance accounts.
These are managed mainly in the interests of the surrounding population, and supply grazing or fuel to them at moderate rates, higher charges being levied on consumers who are not inhabitants of the locality.
A cultivated, well-meaning, not very in telligent man, he introduced many useful reforms on g }' a basis of benevolent despotism, abolished feudalism and built roads, but the taxes and forced contributions which he levied proved very burdensome.
Sicilian troops were now levied throughout the island and the chief command given to the Pole Mieroslawski, but it was too late.
When Governor Andros and his Council in 1687 issued an order for levying a tax, a special town meeting of Ipswich promptly voted "that the s'd act doth infringe their Liberty as Free borne English subjects of His Majestic by interfearing with ye statutory Laws of the Land, By which it is enacted that no taxes shall be levied on ye Subjects without consent of an assembly chosen by ye Freeholders for assessing the same," and refused to assess the tax.
"ryot," an Indo-Persian variant of the same word), the name given to the non-Moslem subjects of a Mahommedan ruler; all who pay the haraj or poll-tax levied on unbelievers.
Gaol fees were levied ruthlessly - "garnish" also, the tax or contribution paid by each individual to a common fund to be spent by the whole body, generally in drink.
In the time of the civil war the marshlands in Irak between Basra and Wasit had been occupied by a large population of Indians, called yat, or, according to the Arabic pronunciation, Zoti, who infested the roads and levied a heavy tribute from the ships ascending and descending the Tigris.
The explanation is even more characteristic than the custom itself, because fines on marriage may be levied and were actually levied from people of different condition, from the free as well as from the serf.
His proposal was mainly that a treble annual contribution should be levied on their property; but the Assembly confiscated their goods and decreed their deaths.
In the term of Congress immediately following the presidential election it was found possible to reduce materially the war taxes which had been levied on the outbreak of the Spanish-American War.
For the construction and upkeep of roads a tax varying from one to ten pesos is levied on all males over eighteen years old.
It had been the policy of the great Mahratta chiefs, Holkar and Sindhia, to trample down into complete subjection all the petty Rajput princes, whose lands they seized and from whom they levied heavy contributions of money.
Financial organization makes its earliest appearance in the great Eastern monarchies, in which tribute was regularly collected and the oldest and most general form of taxation - that levied on the produce of land - was established.
At first it was only levied at irregular intervals; afterwards, in 378 B.C., it became a permanent tax based on elaborate valuation under which the richer members paid on a larger quota of their capital; in the case of the wealthiest class the taxable quota was taken as one-fifth, smaller fractions being adopted for those belonging to the other divisions.
In order to meet the cost of the early wars a special contribution from property (tributum ex censu) was levied at times of emergency, though it was in some cases regarded as an advance to be repaid when the occasion of expense was over.
Owing to the great military successes, and the consequent increase of the other sources of revenue, it became feasible to suspend the tributum in 167 B.C., and it was not again levied till after the death of Julius Caesar.
By degrees the older maximum of 5% was exceeded, until in the 4th century 121% was in some cases levied.
The customs duties become the tolls and transit charges levied by local potentates on the diminishing trade of the earlier middle ages.
As tax contributions have taken the places of the revenue from land and fees, so, it would seem, are the taxes on commodities likely to be replaced or at least exceeded by the imposts levied on income as such, in the shape either of income taxes proper or of charges on accumulated wealth.
A poll tax is levied by the state for school purposes and may also be levied by municipalities.
A special tax not exceeding 3 mills on the dollar may be levied on all taxable property for school purposes, and the proceeds apportioned among the school districts according to the number of school children.
No new tax was to be levied in Sweden during the king's absence, but Sweden was never to be administered from Poland.
Her newly won possessions were both small and scattered, though, on the other hand, she had secured the practical control of the Position of three principal rivers of north Germany - the Oder, the Elbe and the Weser - and reaped the full advantage of the tolls levied on those great commercial arteries.
He proposed that the whole matter should be thoroughly investigated by a special committee before the meeting of the next Riksdag, and that in the meantime a contribution should be levied on all classes proportionately.
Thus, without the previous consent of the estates, no new law could be imposed, rio old law abolished, no offensive war undertaken, no extraordinary war subsidy levied.
There is no land tax, and licence or business taxes are levied by the municipalities for local purposes.
The companys income is derived from tolls levied on vehicles and animals using the road.
The revenue is derived from tolls levied on animals passing with loads.
The commercial treaty with Great Britain, concluded in 4857, provided for the most favored nation treatment, but nevertheless a new treaty under which the duties levied on British imports would be the same as on Russian imports was made with Great Britain a few days before the new tariff came into force and was ratified in May.
The satraps, also, in addition to money payments, levied contributions for theit table, at which the officials ate (Nehem.
It drew its main revenues from tolls levied at the Mersey ferry; and its prior sat in the parliament of the earls of Chester, enjoying all the dignities and privileges of a Palatinate baron.
Since 1901 the government has provided separate schools for Muslims. Revenue is largely derived from customs, especially from the duties levied on spirits.
The customs tariff in the Portuguese possessions is of a highly protective nature; goods coming from Portugal pay one-tenth of the dues levied on foreign goods.
During his governorship no new taxes were levied on the burghers.
He signed yet another treaty with Chile, by which the latter agreed to withdraw her claim to half the duties levied in Bolivian ports on condition that all Chilean industries established in Bolivian territory should be free from duty for twenty-five years.
Twice during the Seven Years' War Berlin was attacked by the enemy: in 1757 by the Austrians, who penetrated into the suburbs and levied a heavy contribution, and in 1760 by the Russians, who bombarded the city, penetrated into it, and only retired on payment of a ransom of 1,500,000 thalers (225,000).
Mainly through the efficiency of this board the assessed value of the taxable property of the state was increased from $968,189,087 in 1899 to $1,418,251,858 in 1902, or 46.4%, and the taxes levied on railways, which had hitherto been assessed on their gross earnings, were increased from $1,483,907 in 1901 to $3,288,162 in 1902, or 121 6%.
An understanding was arrived at with several officers levied for the service of the archduke, that they should return at once to England when occasion arose of defending the Roman Catholic cause.
A large part of the state's revenue comes from the tax on railways and canals, which is levied on the property actually employed in their operation.
An inheritance tax is levied on all bequests in excess of $500 to persons other than specially excepted classes; and in 1907 the receipts from the " collateral inheritance tax " were $241,480.
The Latin word itself has various meanings: (1) the produce of the year's harvest; (2) all means of subsistence, especially grain stored in the public granaries for provisioning the city; (3) the market-price of commodities, especially corn; (4) a direct tax in kind, levied in republican times in several provinces, chiefly employed in imperial times for distribution amongst officials and the support of the soldiery.
The system of road-building by private enterprise, the undertakers being rewarded by tolls levied from vehicles, persons or animals using the roads, was established in England in 1663, when an act of Charles II.
These fees are paid into the county fund, and carried either to " the general county account " or, if they have been received in respect of some matter for which part only of the county is assessed, then to the special account to which the rates levied for that purpose are carried.
It is made on the same basis as the county rate, and is levied with it.
If the income from such property is insufficient for the purposes to which it is applicable, as usually, is the case, it has to be supplemented by a borough rate, which may be a separate rate made by the council or may be levied through the overseers as part of the poor rate' by means of a precept addressed to them.
The general district rate is made and levied on the occupiers of all kinds of property for the time being assessable to any rate for the relief of the poor, subject to a few exceptions and conditions.
The expenses of highways in an urban district fall as a rule upon the general district rate, but under certain conditions, which need not be here set out, a separate highway rate may have to be levied.
As regards navigation, only such taxes or duties were to be levied as had "the character of an equivalent for services rendered to navigation itself"; and it was further provided that (Article 16) "The roads, railways or lateral canals which may be constructed with the special object of obviating the innavigability or correcting the imperfection of the river route on certain sections of the course of the Congo, its affluents, and other waterways, placed under a similar system as laid down in Article 15, shall be considered, in their quality of means of communication, as dependencies of this river and as equally open to the traffic of all nations.
At the French and British ports there is freedom of trade, but on goods for Abyssinia entering Massawa a discriminating tax is levied if they are not imported from Italy.
In essential character there is no difference between excise and customs duties, except that excise duties are levied upon articles of home production, and customs upon articles imported from abroad, or brought into one part of a country or empire from another part; but excise duties on the whole are considered more likely to interfere with trade, in consequence of the necessity of supervising the production of the articles affected.
Next in importance to excise and customs we have duties levied by means of stamps upon documents or by charges at the time of registering deeds to which registration is necessary for the purpose of being valid.
Direct taxation in the shape of income tax was substituted for indirect taxation previously levied, in order to relieve trade from the shackles of duties and charges which had become allembracing.
As originally instituted in April 1798, during the great war with France, under the name of a "triplicate assessment," it was rather a consolidation of various assessed taxes levied upon the luxuries of the rich and upon property, than a wholly new tax.
Fees levied on proceedings in courts of justice are not only taxes, but taxes of the worst sort.
In addition, we have to notice certain taxes which up to 1910 - II were levied by the British government and distributed to the local authorities, just as in France the government levies certain direct taxes, or centimes additionnelles, added to its own direct taxes for the benefit of the local authorities.
The remarks already made on the corresponding taxes levied for imperial purposes of course apply to these.
This may be the place to mention that in other countries, as in France, the licence duties on traders are more general than in the United Kingdom, and are levied on an elaborate scale, according to the size of population of the town where the business is carried on, and the rent paid for the premises.
The peculiarity of taxes which are levied by the imperial authority and distributed among the local authorities for disbursement deserves notice.
Every tax ought to be levied at the time or in the manner in which it is most likely to be convenient for the contributor to pay it.
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.
Soon after the death of Demosthenes in 322, resenting the Macedonian influence then dominant at Athens, Xenocrates declined the citizenship offered to him at the instance of Phocion, and, being unable to pay the tax levied upon resident aliens, was, it is said, sold, or on the point of being sold, into slavery.
In 1638 ship-money was levied on Bedfordshire, and in the Civil War that followed, the county was one of the foremost in opposing the king.
In the meanwhile it continues to pay each of the suzerain powers £ 4 o a year, levied by a tax on pastures.
At this conference it is worthy of note that Mr Hofmeyr propounded a sort of " Zollverein " scheme, in which imperial customs were to be levied independently of the duties payable on all goods entering the empire from abroad.
It dealt with the natives residing in certain native reserves, and in addition to providing for their interests and holdings, and in other ways protecting the privileges accorded to them, the principle of the duty of some degree of labour devolving upon every able-bodied native enjoying these privileges was asserted, and a small labour tax was levied.'
This convention was notable for its grant of preferential treatment (in general, a rebate of 25% on the customs already levied) to imports from the United Kingdom.
They were levied on all citizens alike, in proportion to the extent of a man's fortune, and varied according to the total amount of revenue to be raised.
Special county taxes are levied for the maintenance of public school libraries also.
To meet this burden church rates were levied.
Seeing that he could do nothing on land while his communications with the Low Countries were endangered by the existence of this armada, Edward levied ever~,i ship that was to be found, and brought the enemy to action in the Flemish harbour of Sluys.
In 1606 a merchant named John Bates (q.v.) resisted the payment of an impositionas duties levied by the sole authority of the crown were then called.
He began by making use of the necessity of resisting Monmouth to increase his army, under the pretext of the danger of a repetition of the late rebellion; and ir, the regiments thus levied he appointed many Roman Catholic officers who had refused to comply with the Test Act., Rather than submit to the gentlest remonstrance, he prorogued parliament, and proceeded to obtain from the court of kings bench a judgment in favor of his right to dispense with all penalties due by law, in the same way that his grandfather had appealed to the judges in the matter of the post-nati.
Through the providence of this Thomas the Berkeley estates were saved to the male line of his house, a fine levied in the twenty-third year of Edward III.
levied on an ad valorem basis; but telephone companies are taxed by collecting a percentage of the gross receipts.
A poll tax is levied for highway purposes in towns and villages, but the general charter law does not provide for the collection of poll taxes in cities.
From his Thracian principality he levied several wars against the Servians.
Iceland has her own customs service, but the only import duties levied are upon spirits, tobacco, coffee and sugar, and in each case the duties are fairly low.
All taxes levied by the state are paid by the communal council, which assesses the property owned by each family under its authority, collects the amount due and has the right to retain one-fourth, or more, for local requirements.
Dollond in 1757, was long debarred from becoming effective by difficulties in the manufacture of glass, aggravated in England by a heavy excise duty, levied until 1845.
The earliest known amphictyonic penalty was the destruction of Crisa for having levied tolls on pilgrims (Aeschin.
(1) It was provided that the Local Government Board should ascertain the amount of county cess and poor rate levied off agricultural land in Ireland during the year ending (as regards the poor rate) on the 29th of September, and (as regards the county cess) on the 21st of June 1897; and that half this amount, to be called the agricultural grant, should be paid annually without any variation from the original sum out of the consolidated fund to a local taxation account.
It was also ordained that tithes should be levied for the support of the clergy.
In July 1897 the French tariff was applied and increased rates levied on foreign goods, notably cottons.
By decree of the 23rd of May 1907, the radius of the circle within which claims may be pegged is 2 kilometres (14 m.), and a tax of 5% is levied on the value of the gold extracted.
Revenue was derived from customs duties, firstfruits, fines and confiscation of offenders' property, and a money offering called hdsind, presented on a great variety of occasions both to the sovereign in person and to her representatives; and these were supplemented by " benevolences " (in the medieval sense of the word) levied upon the people for occasional state necessities.
C. 490) assumed the leadership of society, fed the poor, levied tithes, administered justice, and in the towns where they resided, surrounded by priests and deacons, ruled both in temporal and spiritual matters.
The monarchical principle no longer sufficed to ensure social discipline; the fear of lorfeiting the grant became the only powerful guarantee of obedience, and as this only applied to his personal vassals, Charlemagne gave up his claim to direct obedience from the test of the people, accepting the mediation of the counts, lords and bishops, who levied taxes, adjudicated and administered in virtue of the privileges of patronage, not of the right of the state.
In his bull Clericis laicos the pope protested against the taxes levied upon the French clergy by the king, whose expenses were increasing with his conquests.
Whatever were their views as to the relations between ecclesiastical and secular jurisdiction, the French clergy, ruined by the dues levied by the papal court, ranged themselves on the national side with the nobility and the bourgeoisie; whereupon the king, with a bold stroke far ahead of his time, gave tit for tat.
The elus and the superintendents, instead of being delegates of the states, became royal functionaries like the baillis and the provosts; imposts, hearth-money (fouage), salt-tax (gabelle), sale-dues (droits de vente), voted for the war, were levied during the whole of Charles V.s reign and added to his personal revenue.
As the conquerors swept away the Roman fiscal system, which the Visigoths had retained, and replaced it by a poll tax (which was not levied on old men, women, children, cripples or the very poor) and a land tax, the gain to the downtrodden serfs of the fisc was immense.
Their demands were more moderate than in the preceding year, but they nominated members to replace certain obnoxious persons on the royal council, demanded the right to assemble without the royal summons, and certain administrative reforms. In return they promised to raise and finance an army of 30,000 men, but the money - a tithe levied on the annual revenues of the clergy and nobility - voted for this object was not to pass through the dauphin's hands.
When first instituted, it was levied uniformly on all the provinces in France, but for the greater part of its history the price varied in different provinces.
There were five distinct groups of provinces, classified as follows: (a) the Pays de grandes gabelles, in which the tax was heaviest; (b) the Pays de petites gabelles, which paid a tax of about half the rate of the former; (c) the Pays de salines, in which the tax was levied on the salt extracted from the salt marshes; (d) the Pays redimes, which had purchased redemption in 1549; and (e) the Pays exempts, which had stipulated for exemption on entering into union with the kingdom of France.
The state revenue is derived from a general property tax, a poll tax, an income tax, a tax on transfers of realty, an ad valorem tax on the average capital invested by merchants in their business, a privilege tax on merchants and many other occupations and businesses; a tax on litigation, levied on the unsuccessful party, a collateral inheritance tax, and fines and forfeitures.
Four new counties were created, and taxes were levied.'
VAT to be levied in all cases to cover the administration costs in preparing an addendum or deed of variation to the Tenancy Agreement.
A separate cancelation charge will be levied in respect of bookings canceled in accordance with paragraph 4 below.
The money used to pay the compensation comes from charges levied on authorized firms.
Also, copyright works are generally eschewed, therefore no copyright is levied on sales.
The towpath is closed and hefty fines will be levied against anyone breaching the restrictions.
foreteller forecast the failure of the siege levied on Samaria by Ben-hadad, whose death at the hands of Hazael Elisha also foretold.
hard to imagine charges of racism being levied against the film.
import duties levied once your parcel reaches your country will be the responsibility of the customer.
levye GLF is derived from light dues levied on commercial shipping calling at ports in the United Kingdom and Ireland.
prohibitive permission charges levied by publishers.
I would also want a Tobin tax levied on currency speculation viii.
On 1 March the bailiffs visited Mr X and levied distress by taking possession of a van and a three-piece suite of furniture.
Taxes at any level could be levied on the tobacco sold out of the bonded warehouses.
(2) Impts de quotite, which are levied directly on the individual, who pays his quota according to a~ fixed tariff.
The tax on doors and windows is levied in each case according to the number of apertures, and is fixed with refetence to population, the inhabitants of the more populous paying more than those of the less populous communes.
The trade-licence tax (impt des patentes) is imposed on every person carrying on any business whatever; it affects professional men, bankers and manufacturers, as well as wholesale and retail traders, and consists of (I) a fixed duty levied not on actual profits but with reference to the extent of a business or calling as indicated by number of employbs, population of the locality and other considerations.
Departmental Finances.Every department has a budget of its own, which is prepared and presented by the prefect, voted by the departmental council and approved by decree of the president of the republic. The ordinary receipts include the revenues from the property of the department, the produce of additional centirnes, which are levied in conjunction with the direct taxes for the maintenance of both departmental and communal finances, state subventions and contributions of the communes towards certain branches of poor relief and to maintenance of roads.
The Italian provinces were the most heavily taxed in the whole empire, and much of the money thus levied was spent either for the benefit of other provinces or to pay for the huge army of occupation and the fortresses in Ausfrian Italy.
With the accession of the Danish king Canute, the original raison d'Ãªtre of the tax ceased to exist, but it continued to be levied, though for a different purpose, assuming now the character of an occasional war-tax.
However, this latter figure is merely nominal, the available artillery and train service being much below the strength which would be required for such an army; estimates which put the military forces of Russia in time of war at 2,750,000 - irrespective of the :armies which may be levied during the war itself - seem to approach more nearly the strength of the forces which could actually be mustered.
In July 1798, during the troubles between the United States and France, Congress levied a direct tax (on dwelling-houses, lands and slaves) of $2,000,000, of which Pennsylvania was called upon to contribute $237,000.
In the following year a more modest proposal was made by the Crown in the shape of a capitation of six gulden, to be levied on every nobleman at the beginning of a campaign, for the hiring of mercenaries.
They were shrewd enough to guess that the royal triumph might prejudice their influence, and for the next five years they deliberately thwarted the enlightened and far-reaching projects of the king for creating a navy and increasing the revenue without burdening the estates, by a system of tolls levied on the trade of the Baltic ports (see Wladislaus Iv.), even going so far as to refuse for nine years to refund the expenses of the Muscovite War, which he had defrayed out of his privy purse.
In the registers of these popes, which are now being actively investigated and published, dispensations (licences to violate the laws of the Church); indulgences; imposts levied with increasing regularity on universal Christendom and, in particular, on the clerks; the settlement of questions relating to church debts; the granting of lucrative benefices to Roman functionaries; the divers processes by which the Curia acquired the immediate disposal of monastic, capitulary and episcopal revenues - in short, all financial matters are of the first importance.
Murray was cited to attend the "raid" or array levied by the king and queen, and was duly denounced by public blast of trumpet for his non-appearance.
In 1886, however, it was enacted that no such extraordinary charge shall be levied on any such grounds so newly cultivated in future; the capital value of the existing charges was assessed, and the payment of interest thereon was made a rent charge on the land payable in priority to all other charges until its redemption, and recoverable in the same way as ordinary rent charge and exempt from all rates, charges and assessments: the charge was redeemable at the capital value, and, saving existing contracts, it was as between landlord and tenant payable by the landlord, any agreement to the contrary notwithstanding; and it is not subject to the Tithe Act of 1891.
Nominally, the import duties are moderate, so much so that Bolivia is sometimes called a " free-trade country," but this is a misnomer, for in addition to the schedule rates of io to 40% ad valorem on imports, there are a consular fee of i-% for the registration of invoices exceeding 200 bolivianos, a consumption tax of 10 centavos per quintal (46 kilogrammes), fees for viseing certificates to accompany merchandise in transit, special " octroi " taxes on certain kinds of merchandise controlled by monopolies (spirits, tobacco, &c.), and the import and consumption taxes levied by the departments and municipalities.
Capital gains taxes are often levied, for instance, if you sell gold for more than what you purchased it.
Stored value cards typically have a one-time fee for opening the account, and might also have additional fees levied on each transaction..
While a small charge may be levied on businesses that recycle their computer equipment, most recycling programs are free for individuals.
Estate value: the value levied on the item by the Internal Revenue Service in order to figure estate taxes.
And let's not forget about standard taxes levied on all services.
The cheapest gas within the U.S. also depends upon the state and local taxes levied.
The use tax is also levied on public services that assist and append different types of public property.
A franchise tax is a yearly tax levied by state governments against private businesses and/or other organizations like banks.
In addition, these distributions could be subject to a 10 percent penalty levied by the IRS if money is received before the age of 59 ½.
Late fees and finance fees, levied when payment was received, resulted in at least one lawsuit against General Electric for unfair business practices.
The other charge levied at the show is that the drama is scripted. truTV came under fire when it was revealed that their popular Operation Repo series actually featured actors performing reenactments of real life car repossession stories.
The only complaint that can be levied at this restaurant is that the prices are higher than one might expect for such simple fare.
The state revenue is derived mainly from a general property tax, licence taxes levied on various businesses and occupations, a collateral inheritance tax and a capitation tax.
After the battle of Pharsalus, he was commissioned to transport some recently levied troops to Illyricum.
Fairfax was appointed sole commander-in-chief on the 19th of July, the soldiers levied to oppose the army were dismissed, and the command of the city militia was again restored to the committee approved by the army.
In addition, the communes have a right to levy a, surtax not exceeding 50% of the quota levied by the state upon lands and buildings; a family tax, or fuocatico, upon the total incomes of families, which, for fiscal purposes, are divided into various categories; a tax based upon the rent-value of houses, and other taxes upon cattle, horses, dogs, carriages and servants; also on licences for shopkeepers, hotel and restaurant keepers, &c.; on the slaughter of animals, stamp duties, one-half of the tax on bicycles, &c. Occasional sources of interest are found in the sale of communal property, the realization of communal credits, and the contraction of debt.
Mercenary troops are said to have been first levied from disbanded Germans, together with Breton and English adventurers, whom the Visconti and Castruccio took into their pay.
says that in future no scutage or aid, beyond the three recognized feudal aids, shall be levied except by the consent of the general council of the nation (commune concilium regni nostri), while the three recognized aids shall only be levied at a reasonable rate.
(e) The recovery of tithes and church dues, including in England church rates levied to repair or improve churches and churchyards.
DANEGELD, an English national tax originally levied by 'Ethelred II.
With the accession of the Danish king Canute, the original raison d'être of the tax ceased to exist, but it continued to be levied, though for a different purpose, assuming now the character of an occasional war-tax.
- Of the national revenue nearly half is derived from customs duties, taxes being levied also on real estate, licences, tobacco, stamped paper and in other ways.
The aggregate value of the redemption and land taxes often reaches 185 to 275% of the normal rental value of the allotments, not to speak of taxes for recruiting purposes, the church, roads, local administration and so on, chiefly levied from the peasants.
But the extra charges levied for the use of parlour, sleeping and other special cars, of which some of the best trains are exclusively composed, in practice constitute a differentiation of class, besides making the real cost of travelling higher than the figures just given.
The constitution provides that a special state tax, at a rate of not over two mills on the dollar, may be levied for school purposes.
Mines and mining claims are exempt from taxation, but a quarterly tax is levied on the net proceeds of mines, and is not to be paid a second time so long as the products remain in the hands of the original producer.
26), which were glad to have on their frontiers a protector so valiant as David, even at the expense of the blackmail which he levied in return.
The Order only imposed customs duties: it levied no tolls within the land; and though its consent was necessary to any change in municipal ordinances, it allowed the towns a large amount of self-government.
Another reform was the substitution for the corvee of a tax in money levied on the whole province, the construction of roads being handed over to contractors, by which means Turgot was able to leave his province with a good system of roads, while distributing more justly the expense of their construction.
But Venice had been made to suffer at the hands of Carrara, who had levied heavy dues on transit, and moreover during the Chioggian War had helped the Genoese and cut off the food supply from the mainland.
A special tax is levied for the benefit of the sinking fund - one-tenth of a mill in 1909.
The university fund is derived from special taxes levied for the four institutions which receive aid from the state; in 1909 the levy was 0.245 mills and the total receipts were $582,843.
The trade was enormously profitable, not only to the merchants but to the town, which levied a rigorous duty on all exports and imports; at the same time formidable risks had to be faced both from the desert-tribes and from the Parthians, and successfully to plan or convoy a great caravan came to be looked upon as a distinguished service to the state, often recognized by public monuments erected by " council and people " or by the merchants interested in the venture.
But Lepidus, having levied troops in his province of Transalpine Gaul, returned to Rome at the head of an army.
3 The taxation levied in the West was also attempted in the East, and in 1183 a universal tax was levied in the kingdom of Jerusalem, at the rate of 1% on movables and 2% on rents and revenues.
professed to regard as crusaders against a nonChristian king, and for whom he accordingly levied a tithe from the churches of Europe.
was levied on soap made in the United Kingdom, and that heavy impost (equal when 3d.
on soft soap, the revenue yielded was a little over £400,000; in 1815 it was almost 750,000; in 1835, when the duty was levied at 12d.
respectively (and when a drawback was allowed for soap used in manufactures), the revenue was almost £1,000,000; and in 1852, the last year in which the duty was levied, it amounted to £1,126,046, with a drawback on exportation amounting to £271,000.
WINDOW TAX, a tax first levied in England in the year 1697 for the purpose of defraying the expenses and making up the deficiency arising from clipped and defaced coin in the recoinage of silver during the reign of William III.
They are supposed by some to be identical with the curatores tribuum, and to have been the officials who, under the Servian organization, levied the war-tax (tributum) in the tribes and the poll-tax on the aerarii.
In 1824 the settled indigenes had to pay the very heavy rate of 11 roubles (about 1) per head, and the arrears, which soon became equal to the sums levied, were rigorously exacted.
The taille seigneuriale was a true tax, levied by a lord on all his subjects who were neither nobles nor ecclesiastics.
In addition, a fine of 150,000 golden gulden was levied on the city, and used to build the "Spanish Citadel" on the site of what is now the public park.
The word usage examples above have been gathered from various sources to reflect current and historial usage. They do not represent the opinions of YourDictionary.com.