An annual poll-tax is also collected for the schools from every adult male.
The principal sources of revenue are the licences granted for the importation and retailing of opium, wine and spirits, which are in the hands of Chinese; a customs duty of 5% on imports; an export tax of 5 70 on jungle produce; a poll-tax sanctioned by ancient native custom; and a stamp duty.
Conquered peoples who will neither embrace Islam nor pay a poll-tax (jizya) are to be put to the sword.
Revenue is derived chiefly from a poll-tax on natives of £I per annum, concession rents, royalties and customs. For the period1904-1909the revenue - apart from loans - was about £40,000 a year, the normal expenditure being approximately the same amount.
The peasantry defended themselves by the simple device of understating the numbers of their families; the returns made it appear that the adult population of England had gone down from 1,355,000 to 896,000 since the poll-tax of 1379.
Other requirements for voters 2 According to previous censuses the population was as follows: are: residence in the state for two years (except that ministers in charge of organized churches and teachers of public schools need have a residence in the state of six months only), in the county for one year, and in the polling precinct for four months, and the payment six months before election-time of a poll-tax.
The development of the poll-tax imposed on members of tolerated cults seems to be due to various causes, chief of them the acquisition of land by Moslems, who were not at first allowed to possess any, the conversion of Coptic landowners to Islam, and the enforcement (towards the end of the 1st century of Islam) of the poll-tax on monks.
The researches of Wellhausen and Becker have made it clear that the difference which is marked in later Islam between a poll-tax (jizyah) and a land-tax (k/zarifj) did not at first exist: the papyri of the 1st century know only of the jizyah, which, however, is not a poll-tax but a land-tax (in the main).
Going outside Europe, an extreme instance of the results of combining a census with more definite administrative objects may be found in the census of China in 1711, when the population enumerated in connexion with a poll-tax and liability to military service, was returned as 28 millions; but forty years later, when the question was that of the measures for the relief of widespread distress, the corresponding total rose to 103 millions!
As an instance he states that the commissioners of the poll-tax reported that there were only two-thirds as many contributaries in 1381 as in 1377.