Tax Sentence Examples

Two people laughed aloud and someone growled about their federal tax dollars at work.

I For example, wheat, the price of which was in 1902 26 lire pe cwt., pays a tax of 74 lire; sugar pays four times its wholesale val,ii in tax; coffee twice its wholesale value.

One-tenth of the tax is paid to the communes as compensation for revenues made over to the state.

This tax (macinato) had long been known in Italy.

Before proposing the reintroduction of the tax, Sella and his friend Ferrara improved and made exhaustive experiments with the meter.

So you might suspect the tax rate is only 1 percent.

The land tax falls upon land not built upon in proportion to its net yearly revenue.

When, on the 1st of January 1869, the new tax came into force, nearly half the flour-mills in Italy ceased work.

After the general election of 1880, however, the Ministerialists, aided by a number of factious Conservatives, passed a third bill repealing the grist tax on wheat (10th July 1880), the repeal to take effect from the 1st of January 1884 onwards.

The tithe had been replaced by an export tax on exported agricultural produce levied at the custom-houses, and the smaller peasant proprietors and shepherds of the mountainous districts were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 communal tax did not exceed on the average two francs annually for each family.

In addition to the ordinary general property tax, licences and polls, there are a tax on corporations and an income tax.

North Carolina is one of the few states to experiment with the inheritance tax, but the last law dealing with that subject was repealed in 1899.

But his proposal to substitute for all aides and customs duties a single capitation tax of a tenth of the revenue of all property was naturally opposed by the farmers of taxes and found little support.

Quesnay and Mirabeau had advocated a proportional tax (impot de quotite), but Turgot a distributive tax (impot de repartition).

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.

During the whole time the animal is living the feeder has to pay what has been termed the " life tax " - that is, so much of the food has to go to the maintenance of the animal as a living organism, independently of that which may be undergoing conversion into what will subsequently be available in the form of beef or mutton.

A special tax is levied for the benefit of the sinking fund - one-tenth of a mill in 1909.

Each municipality is required to pay to its school board 25% of its receipts from the general property tax.

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.

An act of 1895, which did not become effective until 1901, imposed an annual tax of £3 on time-expired Indians who remained in the colony and did not reindenture.

She was a talker—told me how she figured the guy was gonna cheat on the sales tax so he pays in cash and gets the title signed over in blank.

Some reforms were adopted, the public peace was proclaimed without any limitation of time and a general tax was levied.

The major-generals were the object of general attack, while the special tax on the royalists was declared unjust, and the bill for its continuation rejected by a large majority.

But Matthias, who began by deposing Garai and dismissing Szilagyi, and then proceeded to levy a tax, without the consent of the Diet, in order to hire mercenaries, easily prevailed.

In 1869, however, a third additional tenth was added to the previously existing additional two-tenths, and, unlike the tenths of the land tax, they have not been abolished.

Unfortunately, the new survey was made largely optional, so that provinces which had reasor to hope for a diminution of land tax under a revised assessment hastened to complete their survey, while others, in which the average of the land tax was below a normal assessment, neglected to comply with the provisions of the scheme.

Maryland Maryland had imposed a tax upon the Baltimore branch of the Bank of the United States.

Resentment was aroused by the establishment of branches of the Bank of the United States at Chillicothe and Cincinnati in 1817, and an attempt was made to tax them out of existence.

The adjoining Quincy market may be mentioned because its construction (1826) was utilized to open six new streets, widen a seventh, and secure flats, docks and wharf rights - all without laying tax or debt upon the city.

The city's tax valuation in 1907 was $1,313,471,556 (in 1822, $42,140,200; in 1850, $180,000,500), of which only $242,606,856 represented personalty; although in the judgment of the city board of trade such property cannot by any possibility be inferior in value to realty.

Leases frequently contain a covenant by the lessee to bear and pay rates, taxes, assessments and other " impositions " or " charges," or " duties " or " outgoings," or " burdens " (except property tax) imposed upon the demised premises during the term.

In the East itself, with the exception of the tax of 1183, 3 nothing was done that was good, and two things were done which were evil.

Revenue is obtained from a hut tax of £1 per hut; the sale of licences to trade; customs and post office receipts.

Seven-eighths of the revenue comes from the hut tax and customs. The average annual revenue for the five years 1901-1905 was £96,880; the average annual expenditure £69,559.

Other principal sources of income are excise taxes, a general property tax, an inheritance tax and a tax on insurance premiums. For the fiscal year ending June 1909 the net income of the insular government was $3,180,111.75 and the net bonded indebtedness was $3,759,231.22.

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.

Owing to the method of assessment the tax fell with peculiar hardship on the middle classes, and to this day traces of the endeavours to lighten its burden may be seen in numerous bricked-up windows.

The revenue derived from the tax in the first year of its levy amounted to £1,200,000.

The tax was increased no fewer than six times between 1747 and 1808, but was reduced in 1823.

There was a strong agitation in favour of the abolition of the tax during the winter of 1850-1851, and it was accordingly repealed on the 24th of July 1851, and a tax on inhabited houses substituted.

The tax contributed £1,856,000 to the imperial revenue the year before its repeal.

In France there is still a tax on doors and windows, and this forms an appreciable amount of the revenue.

In addition to the common treasury, supported by the general taxes and charged with the ordinary expenditure, there was a special reserve fund, also in the temple of Saturn, the aerarium sanctum (or sanctius), probably originally consisting _of the spoils of war, afterwards maintained chiefly by a 5% tax on the value of all manumitted slaves, this source of revenue being established by a lex Manlia in 357.

The ordinary revenue and expenditure amount each to about £4,000,000 annually, the chief taxes being an income-tax, succession duties and stamp tax.

The nickname of "gentle shepherd" was given him because he bored the House by asking over and over again, during the debate on the Cider Bill of 1763, that somebody should tell him "where" to lay the new tax if it was not to be put on cider.

Athens was an important slave market, and the state profited by a tax on the sales; but the principal marts were those of Cyprus, Samos, Ephesus and especially Chios.

Peter the Great imposed a poll-tax on all the members of the rural population, making the proprietors responsible for the tax charged on their serfs; and the " free wandering people " who were not willing to enter the army were required to settle on the land either as members of a commune or as serfs of some proprietor.

Formerly the fishery was in the hands of the Dutch, whose supremacy was destroyed, however, by the imposition of the salt tax in 1712.

By the state constitution of 1898 and by amendments of 1902 and 1904 tax exemptions for ten years were granted to newly-built railroads completed before 1909.

Sanitary institutes are held by the state board at various towns each year for the instruction of the public. Boards of appraisers and equalization oversee the administration of the tax system; the cost of collection, owing to the fee system for payment of collectors, was higher than in any other state of the Union until 1907, when the fees were greatly reduced.

In virtue of the enactments of May 1880, of November 1886, of February 1888 and of December 1903, military service had been obligatory on all Mussulmans, Christians having been excluded but under obligation of paying a " military exoneration tax " of T50 for 135 males between the ages of 15 and 75.

Under certain conditions, however, and on payment of a certain exoneration tax, exemption may still be purchased.

The first category included the " imposts " properly so called, the fixed contributions (redevances fixes) to be paid by the " privileged provinces, " and the military exoneration tax.

Laurent points out that direct taxes furnish 54% of the revenues of the empire, that agriculture is accordingly very heavily taxed, and that the tax on realty is both excessive and unfairly administered.

The tax on realty (verghi) is estimated to yield £T2,599,420.

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.

The " tax on sheep, camels, buffaloes and hogs " (aghnam, meaning literally " sheep," but for taxing purposes the other animals are included under the same name), formed originally part of the " tithe."

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).

The military exemption tax is not collected as above, but by the spiritual chiefs of the various religious communities.

None of the above regulations apply to Constantinople, where no military exemption tax is imposed, and where separate official regulations for the collection of taxes are in force.

The first class contains such revenues as the emlak verghi-si (duty on realty), `ashar (tithes), temettu (professional tax), &c. In all such cases the taxable values are fixed by a commission of experts, sometimes chosen by the tax-payers themselves, sometimes by the official authorities; in all cases both tax-payers and authorities are represented on the commissions, whose decisions may be appealed against, in last resort, to the council of state at Constantinople, whose decision is final.

Revenues composing the second class such as the tapu (registration tax) do not vary, unless by special decree, and the assessment is automatic.

They were therefore naturally open to bribery and corruption, with the result that, while the rich often got off almost scot free, the poor were unduly taxed, and often cruelly oppressed by the tax collectors and farmers of revenue.

To this council, with these extended powers, was handed over the absolute administration, collection and control of the " six indirect contributions " above enumerated, for the benefit of the bondholders, and in addition, it was to encash for the same purpose bills on the customs, to be drawn half-yearly in its favour by the minister of finance, amounting annually to £T180,000, representing the tax on Tumbeki (£TSo,000) and the surplus revenue of Cyprus (£T130,000); and the Eastern Rumelian annuity, originally fixed at £T245,000, but gradually reduced by force of circumstances, until after frequent suspensions of payment it reached in 1897 the level of £T114,000, and has, since the declaration of Bulgarian independence, been definitely stopped.

The bonds are secured on the surplus of the revenues assigned to the guarantee of the Anatolian railway collected by the Public Debt Administration, on the excess revenue, after certain deductions, accruing to the government under the " Annex-Decree to the Decree of Muharrem " above described, on the sheep tax of the vilayets of Koniah, Adana and Aleppo, and on the railway itself.

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.

These castes, as well as the mandarins, who form a class by themselves, are exempt from tax or forced service.

The schools are supported by a state tax, and by the proceeds of a permanent school fund amounting (in 1908) to $19,709,383; in the same year the total value of all public school property was $28,297,420.

The essence of the tax denoted by these names was that the amount was fixed en bloc for a whole group of persons, and afterwards divided among them in various ways.

The taille seigneuriale was a true tax, levied by a lord on all his subjects who were neither nobles nor ecclesiastics.

It was often a "hearth tax" (fouage), when each fire, i.e.

The seigniorial taille, like the servile, had the character of a personal tax (taille personelle), a rudimentary tax on income, every man being taxed according to his wages or other income.

Military expenses thus becoming permanent, it was natural that the taille, the tax which had long been devoted to meeting the expenses of the royal wars, should also become permanent.

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 final division took place in the parish or community, among the inhabitants subject to the tax.

The inhabitants subject to the taille, summoned to a general assembly by the syndic, elected commissaries for the assessment (asseeurs) and collection (collecteurs) of the tax from among themselves.

But from 1600 onwards the same persons fulfilled both functions, the object being, by giving the assessors the duty of collecting the tax, to lead to a duster and more conscientious assessment.

Payment was rigorously enforced, and thus for a variety of reasons the taille was a burdensome and hated tax.

The towns in general were not subject to it, at least directly; some had been exempt from time immemorial, others (redimees) had purchased exemption for a sum of money, yet others (abonnees) had compounded for the tax, i.e.

It was not an equal tax falling on all landowners, but the question as to whether a certain estate was to be taxed or not was decided according to the quality of the property, and not that of the owner.

But it was the chief form of tax in the pays d'etats, and even there an attempt had generally been made to check the exemption of nobles' property.

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.

Each boat is registered, a small tax being charged; while there are fixed prices for the passage of locks.

In 1879 he succeeded in postponing the total abolition of the grist tax, and was throughout a fierce opponent of Magliani's loose financial administration.

The states are forbidden, likewise, to tax federal property, to tax inter-state commerce, to impose duties of their own on foreign imports, or to resist the execution of judicial sentences originating in other states.

The discontent arising among Brazilians from this cause was heightened by a decree assigning a heavy tax on the chief Brazilian custom houses, to be in operation for forty years, for the benefit of the Portuguese noblemen who had suffered during the war with France.

He protests against Peel's Income Tax Bill of 1842; against the Aberdeen Act 1843, as conferring undue power on church courts; against the perpetuation of diocesan courts for probate and administration; against Lord Stanley's absurd bill providing compensation for the destruction of fences to dispossessed Irish tenants; and against the Parliamentary Proceedings Bill, which proposed that all bills, except money bills, having reached a certain stage or having passed one House, should be continued to next session.

Revenue is derived chiefly from customs and excise, railways, land sales, posts and telegraphs and a capitation tax.

Every European was bound to pay the tax.

Early in the year a farmer who had insisted that the Kaffirs on his farm should pay the poll-tax was murdered, and on the 8th of February some forty natives in the Richmond district forcibly resisted the collection of the tax and killed a subinspector of police and a trooper at Byrnetown.

In 1908 an Income Tax and a Land Tax Act was passed; the land tax being a halfpenny in the £ " on the aggregate unimproved value " - it brought in £30,000 in 1908-1909.

He was, moreover, assailed with great violence by a powerful section of the English press, while the large number of minute details with which he had to deal in connexion with proposed changes in the French tariff, involved a tax on his patience and industry which would have daunted a less resolute man But there was one source of embarrassment greater than all the rest.

The communes or parishes are bound to maintain elementary schools, and they are entitled to levy an additional tax of 5% on the state taxes for their maintenance.

The same year he ordered a census and a land-survey to be taken, to enable him to tax every one irrespective of birth or wealth.

The discontent of the rural labourers and of the poorer class of craftsmen in the towns, caused by the economic distress that followed the Black Death and the enactment of the Statute of Labourers in 1351, was brought to a head by the imposition of a poll tax in 1379 and again in 1381, and at the end of May in the latter year riots broke out at Brentwood in Essex; on the 4th of June similar violence occurred at Dartford; and on the 6th a mob several thousands strong seized the castle of Rochester and marched up the Medway to Maidstone.

He was again minister of the treasury from November 1903 to March 1905 in Giolitti's second administration, and for the third time from February to May 1906, under Sonnino's premiership. During the latter term of office he achieved the conversion of the Italian 5% debt (reduced to 4% by the tax) to 31% to be eventually lowered to 32%, an operation which other ministers had attempted without success; although the actual conversion was not completed until after the fall of the cabinet of which he formed part the merit is entirely his.

The chief sources of revenue are customs, mining royalties, railways, native revenue (poll tax and passes), posts and telegraphs, stamp and transfer duties, land revenue and taxes on trades and professions.

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 diamond revenue yielded £235,000 and the gold profits tax £965,000.

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.

From 60 to 70% of the revenue is derived from the custom-house, and the next largest source is the transit tax.

There were very few slaves in the state, and the tax was accordingly assessed upon dwelling-houses and land, the value of the houses being determined by the number and size of the windows.

The affair is variously known as the "Fries Rebellion," the "Hot-Water Rebellion" - because hot water was used to drive assessors from houses -, and the "Home Tax Rebellion."

Afterwards, as the banks became parcelled out among a host of petty princelings, each of whom arrogated the right of laying a tax on passing vessels, the imposts became so prejudicial as seriously to hamper the development of the shipping.

Moreover, the Liberal promises of economy had been largely falsified, the reductions in the navy estimates being dangerous in themselves, while the income tax still remained at practically the war level.

The tax has to be paid for each wife a Zulu may possess, whether or not each wife has a separate hut.

Since 1906 a poll tax of £i a head is also levied on all males over eighteen, European or native.

In 1905 a poll tax of £1 on all adult males was imposed by the Natal legislature; this tax was the ostensible cause of a revolt in 1906 among the natives of Natal, who were largely of Zulu origin.

The land tax is supplemented by a poll tax on the male population from 18 to 60 years of age, with the exception of immigrants during the first five years of their residence, religious teachers, schoolmasters, government servants and those unable to obtain their own livelihood.

In Upper Burma the chief source of revenue is the thathameda, a tithe or income tax which was instituted by King Mindon, and was adopted by the British very much as they found it.

Taxes on imports and exports, not exceeding the equivalent of io% ad valorem, direct taxation of Europeans, and a poll tax on native adult males, a tax on ivory and the Government share in the exploitation of mines were the chief sources of revenue; the administrative services and interest on debt the largest items of expenditure.

The system of forced loans was abolished and a 1 o% tax on real property introduced in its stead, and a law of amnesty for political offenders enacted.

He not only refused to pay, but published A Legal Vindication of the Liberties of England, arguing that no tax could be raised without the consent of the two houses.

The cultivation was formerly a monopoly of the Spanish crown, but from 1817 payment of a tax, usually heavy, has been the only restriction.

In the desert, too, there is a widely scattered tribe, the Salubi, which from its name (Salib, cross) is conjectured to be of early Christian origin; they are great hunters, killing ostriches and gazelles; the Arabs despise them as an inferior race, but do not harm them; they pay a small tax to the tribe under whose protection they live, and render service as labourers, for which they receive in the spring milk and cheese; at the date harvest they get wages in kind; with this, and the produce of the chase, they manage to exist in the desert without agriculture or flocks.

In 939, however, the stone was restored and pilgrimages to the holy cities were allowed to pass unmolested on payment of a tax.

It already, however, bore within it the germ of decay; the accumulation of treasure in the capital had led to a corruption of the simple manners of the earlier times; the exhaustion of the tribes through the heavy blood tax had roused discontent among them; the plundering of the holy places, the attacks on the pilgrim caravans under the escort of Turkish soldiers, and finally, in 1810, the desecration of the tomb of Mahomet and the removal of its costly treasures, raised a cry of dismay throughout the Mahommedan world, and made it clear even to the Turkish sultan that unless the Wahhabi power were crushed his claims to the caliphate were at an end.

In 1632 the residents of Watertown protested against being compelled to pay a tax for the erection of a stockade fort at Cambridge; this was the first protest in America against taxation without representation and led to the establishment of representative government in the colony.

In addition to these privileges the Genoese also held Corsica and part of Sardinia; and throughout the island of Elba they were exempted from every tax.

Owing to the export tax on rubber (8 cents per kilogram on jebe and 5 cents on caucho) it is probable that the official statistics do not cover the total production, which was returned as 2539 metric tons in 1905, valued at £913,989.

The number of mining claims (pertenencias) registered in 1907 was 12,858, according to official returns, each subject to a tax of 30 soles, or £3, per annum, the payment of which secures complete ownership of the property.

S' 3' S' p called voluntary loans was abolished, and replaced by a tax of ro% (la decima) on all real property.

The chief sources of revenue in the order named are the general property tax, the tax on savings banks, the tax on insurance companies, and liquor licences.

There is no corporation tax.

Instead of discoursing on the corporate conscience of the state and the endowments of the Church, the importance of Christian education, and the theological unfitness of the Jews to sit in parliament, he is solving business-like problems about foreign tariffs and the exportation of machinery; waxing eloquent over the regulation of railways, and a graduated tax on corn; subtle on the monetary merits of half-farthings, and great in the mysterious lore of quassia and cocculus indicus.

Yet, great as had been the services of the tax at a time of national danger, Gladstone could not consent to retain it as a part of the permanent and ordinary finances of the country.

Inscriptions testify to its importance - among others one which indicates that it was the headquarters of the collectors of the 5% inheritance tax under the Empire in Italy beyond the Po.

It gradually acquired various privileges, and by the close of the 14th century the only mark of dependence was the payment of a yearly tax.

From a privilege of Henry IV., in 1074, granting the city of Worms freedom from tax in their trade with several royal cities, it appears that Frankfort was even then a place of some commercial importance.

By the treaty under which Baden had become an integral part of the German empire, he had reserved only the exclusive right to tax beer and spirits; the army, the post-office, railways and the conduct of foreign relations were placed under the effective control of Prussia.

The newspaper tax enforced in 1712 dealt a hard blow at these.

The lord of Rappoltstein was the king or protector of the wandering minstrels of the land, who purchased his protection by paying him a tax.

In that year the tribute of the allies was commuted for a 5% tax on all imports and exports by sea.

The moderation of the assessment is shown not only by the fact that it was paid so long without objection, but also by the individual items. Even in 425 Naxos and Andros paid only 15 talents, while Athens had just raised an eisphora (income tax) from her own citizens of 200 talents.

Moreover it would seem that a tribute which yielded less than the 5% tax of 411 could not have been unreasonable.

In America the internal revenue tax on denaturized alcohol (formerly duty-free only to scientific institutions) was removed by Congress in 1906 (act of June 7th).

He favoured abolishing the Federal inheritance tax, believing that the state alone should have jurisdiction over inheritances.

He opposed the excess profits tax but maintained that a small tax should be laid " on the volume of business of a going concern."

Affiliated with the university is a school of music. The university's income is derived from the proceeds of invested funds and lands originally given by the United States, from permanent appropriations by the state and from the proceeds of a one-fifth mill tax to be used for buildings alone.

The school tax was derived in1905-1906from interest on the state's permanent school fund - amounting to 2.3% of the total tax, and distributed in proportion to the population of school age; from a I to 3 mill county tax, amounting to 5.2% of the whole; and from local or district taxation, 92.5% of the entire tax.

The taxing system of Iowa embraces a general property tax, corporation taxes (imposed on the franchises or on either the capital stock or the stock in the hands of shareholders), taxes on certain businesses and a collateral inheritance tax.

Thus the proprietors finally acknowledged the right of the assembly to tax their estates.

The natural objection of the colonies, as voiced, for example, by the assembly of Pennsylvania, was that it was a cruel thing to tax colonies already taxed beyond their strength, and surrounded by enemies and exposed to constant expenditures for defence, and that it was an indignity that they should be taxed by a parliament in which they were not represented; at the same time the Pennsylvania assembly recognized it as " their duty to grant aid to the crown, according to their abilities, whenever required of them in the usual manner."

Another bill (the Declaratory Act), however, was almost immediately passed by the king's party, asserting absolute supremacy of parliament over the colonies, and in the succeeding parliament, by the Townshend Acts of 1767, duties were imposed on paper, paints and glass imported by the colonists; a tax was imposed on tea also.

In spite of the opposition in the colonies to the Declaratory Act, the Townshend Acts and the tea tax, Franklin continued to assure the British ministry and the British public of the loyalty of the colonists.

Revenue is raised by taxes on imports and exports, on licences for the sale of land and spirituous liquors, and for wood-cutting, by harbour and other dues, and a hut tax on natives.

Revenue is chiefly derived from hut and poll taxes, R customs, wharfage dues, game licences and land tax.

It is supported by involuntary contributions, by tithe and tax " (Canon Law in the Church of England, p. loo).

The pope claimed the right to tax church property throughout Christendom.

The inter-urban electric railways are of very great importance in the state; in 1908 the total mileage of street and inter-urban electric The tax valuation on ships engaged in foreign trade was lowered between 1884 and 1900 from $2,801,405 to $147,768.

No other state has given so vigorous a test of the ordinary American general-property tax, and the results have been as discouraging as elsewhere.

The Netherlands legalized the use of denatured alcohol in 1865; in 1872 France permitted its use under a special tax, and in Germany its employment was authorized in 1879, the other European countries following, Austria in 1888, Italy in 1889, Sweden in 1890, Norway in 1891, Switzerland in 1893, and Belgium in 1896.

In the United States the tax on distilled spirits was repealed in 1817, but was reimposed at the outbreak of the Civil War in 1861, and it was not until 1907 that denatured alcohol became tax-free for general purposes.

In 1895, in order to bring down its price, a distillation tax was imposed, from which a refund was paid on alcohol used for other than beverage purposes.

He settled in Philadelphia as a lawyer, and in February 1780 he published in Philadelphia a series of essays on finance, in which he criticized the issue of legal-tenders, denounced laws passed for the benefit of the debtor class, and urged the people to tax themselves for the common good.

Under the present system, therefore, there is a biennial election (in even-numbered years) of a governor, a lieutenant-governor, a secretary of state, a state comptroller, a state treasurer, an attorney-general and a state engineer and surveyor; and the governor appoints, subject to the approval of the Senate, a superintendent of public works, a superintendent of state prisons, a superintendent of insurance, a superintendent of banks, a commissioner of excise, a commissioner of agriculture, a forest, fish and game commissioner, a commissioner of health, a commissioner of labour, a state architect, a state historian, a state librarian, two public service commissions, a civil service commission, a board of charities, a commission of prisons, a commission in lunacy, three tax commissioners and several other boards and commissions.

License to sell intoxicating liquors is subject to a graduated tax.

In New York the direct property tax is levied by and for the benefit of localities.

Revenues for state purposes are derived from special taxes collected from the liquor traffic, corporations, transfers of decedents' estates, transfers of shares of stock, recording tax on mortgages, sales of products of state institutions, fees of public officers including fines and penalties, interest on deposits of state funds, refunds from department examinations and revenue from investments of trust funds, the most important of which are the common school fund and the United States deposit fund.

A board of three tax commissioners has supervision of methods of assessment within the state, and with the commissioners of the land office constitutes the state board of equalization.

The recording tax on mortgages, amounting to onehalf of I% of the principal sums secured, is collected by the recording officers under the supervision of the state board of tax commissioners.

The administration of the liquor tax law is under the supervision of the state commissioner of excise and his deputies.

The tax on corporations, originating as a capital stock tax in 1880 and extended through succeeding years, is administered by the state comptroller.

The comptroller also has charge of the enforcement of the stock transfer tax act and of the laws imposing taxes upon the transfer of decedents' estates.

The state banks still have the right to issue currency, but the heavy tax on currency issue imposed by Congress in 1866 (after the introduction of the National banking system in 1863) put a stop to the practice.

The Company promised to permit the patroons to engage in the fur trade, whenever it had no commissary of its own, subject to a tax of one guilder (40 cents) on each skin, and to engage in other trade along the coast from Newfoundland to Florida subject to a tax of 5% on goods shipped to Europe.

England's attempt to make the colonies pay the expenses of the war by means of the stamp tax thoroughly aroused the opposition of commercial New York, already chafing under the hardships imposed by the Navigation Acts and burdened with a war debt of its own exceeding £300,000.

The colonial revenue is chiefly derived from customs, stamp duties, land tax, income tax, beer excise, postal and telegraphic services, railways, and crown land sales and rents.

These did not interfere with the general lines of Atkinson's strong and cautious finance, though the first of them was the abolition of his direct tax upon all property, personal as well as real, and the substitution therefor of a landtax of id.

Revenue is derived chiefly from customs receipts and a capitation tax of frs.

The supreme court has original jurisdiction in habeas corpus, quo warranto and mandamus proceedings against all state officers; and it has appellate jurisdiction except in civil actions for the recovery of money or personal property, in which the original amount in controversy does not exceed $200, and which at the same time do not involve the legality of a tax, impost, assessment, toll or municipal fine, or the validity of a statute.

They have original jurisdiction in all cases in equity, in all cases at law which involve the title or possession of real property, or the legality of a tax, impost, assessment, toll or municipal fine, and in all other cases at law in which the amount in controversy is $loo or more, in nearly all criminal cases, in matters of probate, in proceedings for divorce, and in various other cases; and they have appellate jurisdiction of cases originally tried before a justice of the peace or other inferior courts where the amount in controversy is more than $20.

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.

In 1854, in their resistance of an arbitrary tax, the miners came into armed conflict with the authorities; but a commission was appointed to investigate their grievances; and a charter was granted to the town in 1855.

About one-half of the revenue for state and county purposes is derived from a general property tax.

Among the other sources of revenue are a poll-tax of two dollars on each man between the ages of twenty-one and sixty, licences, an inheritance tax, rent of state lands and the income from invested funds received from the sale of state lands.

Notwithstanding the fact that the banking law raised the tax-free note issue in 1911 from 400 to 600 millions of kronen, in 1913 the bank was unable to avoid incurring tax payments for notes issued in excess of the amount allowed free of tax, a state of affairs which had no parallel in the bank's history.

Of the direct taxes the land tax produced 52 millions, the house taxes 127 millions, the taxes on industry 127 millions and the income tax 102 millions.

Of the taxes on consumption the spirit tax produced 95 millions, the beer duty 85 millions, and the sugar duty 176 millions.

The general property tax is the chief source of revenue for state, county and local purposes.

Corporations are reached through the general property tax, but there is a small levy on fire insurance companies for the support of the local fire departments.

An inheritance tax was adopted in 1905 which progresses in proportion to the distance of relationship and the amount of the inheritance.'

The tax rate for all purposes in that year was $2.26 per $100.

The chief source of revenue for the state, counties and municipalities is the general property tax.

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.

The state board fixes the rate of the state tax.

For defraying the expenses of the state government, exclusive of the interest on the bonded debt, the tax rate is limited by the constitution to four mills on the dollar of assessed valuation.

The council chooses the city clerk, treasurer and tax receiver, and the mayor appoints the city attorney, police justices, the board of education, the trustees of the public library, and the excise and assessment commissioners, and, subject to the ratification of his choice by the council, the comptroller, auditor and the tax, police, health and fire commissioners.

It also meant a tax or impost, payable in money.

The first of them, in 1842, was signalized by the introduction of the Income Tax as a means of raising revenue to replace that lost by the diminished import duties.

A very few articles (spirits, beer, wine, tobacco, tea, coffee, cocoa) yield practically all of the customs revenue, and, so far as these articles are produced within the country, they are subject to an excise duty, an internal tax precisely equal to the import duty.

School books are purchased out of the proceeds of the school tax, but parents may purchase if they prefer.

The system is maintained by a state tax of 16 cents on each $ioo of taxable property.

The state's revenue is derived from a general direct property tax, a licence tax, corporation taxes, a collateral inheritance tax, fines, forfeitures and fees; and the penitentiary yields an annual net revenue of about $40,000.

There is no provision for a general periodic assessment, but a state tax commissioner appointed by the governor, treasurer and comptroller assesses the corporations, and the county commissioners (in the counties) and the appeal tax court (in the city of Baltimore) revise valuations of real property every two years.

The most remarkable military events of this period were (1) the siege and destruction of the oasis of Zaatcha, where the inhabitants, displeased by an alteration in the tax on palms, rose at the voice of a fanatic named Bu-Zian; (2) the ineffectual campaign of Marshal Saint Arnaud in Little Kabylia, where the tribes rose at the instigation of Bu-Magla (" the mule man ") in 1851.

Some of the original proposals, which were much criticized, were subsequently dropped, including the permanent diversion of the Old Sinking Fund to a National Development Fund (created by a separate bill), and a tax on "ungotten minerals," for which was substituted a tax on mineral rights.

During the first half of the 19th century the industry became of considerable local importance in all parts of the state, but since the Civil War the heavy tax imposed has caused its concentration in large establishments.

Any subdistrict, town or city of the fifth or sixth class may provide for a graded school by voting for an ad valorem and poll tax which is limited as to amount.

There is no doubt but that in the Maccabean times and onward 218 was the shekel; but the use of the word darkemon by Ezra and Nehemiah, and the probabilities of their case, point to the daragmaneh, 1/60 maneh or shekel of Assyria; and the mention of 1/3 shekel by Nehemiah as poll tax nearly proves that the 129 and not 218 grains is intended, as 218 is not divisible by 3.

Whilst objecting to the prevention of the export of wool, he proposes a tax on that export as somewhat less injurious to the interest of growers than the prohibition, whilst it would "afford a sufficient advantage" to the domestic over the foreign manufacturer.

In the Constituent Assembly he was a member of the committee of taxes (comité des contributions), prepared a scheme for a new system of taxation, drew up a law on patents, occupied himself with the laws relating to stamps and assignats, and was successful in opposing the introduction of an income tax.

The great power exercised by the Roman Catholic church during the colonial period enabled it not only to mould the spiritual belief of the whole people, but also to control their education, tax their industries, and shape the political policies governing their daily life.

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.

Mining taxes, which are subject to periodic changes, consist of an initial or registry tax on the claim (pertenencia), an annual or rental tax on each claim, and a tax of 32% (1905) on the export of unrefined gold and silver, 21% on partially refined ores, and 12% on pure silver.

The use of cheques is very limited because of the stamp tax.

The schools are maintained chiefly out of the proceeds of a district school tax, which must not be less in any district than seven hundred and fifty dollars for every dollar of public taxes apportioned to the town or district, a proportion which has gradually increased from five to one in 1789 and from ninety to one in 1817.

The state also makes appropriations for the payment of a portion of the tuition in high schools and academies distributing it among the districts in proportion to the rate of school tax in each, appropriations for paying a portion of the salary of school superintendents where two or more districts unite to form a supervising district, and appropriations for general school purposes to be distributed among the districts according to the number of teachers trained in normal schools and to average school attendance.

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.

All taxes on savings banks are distributed to the towns in which the depositors reside, the tax on non-resident depositors constituting a Literary Fund which is distributed to the towns on the basis of the number of pupils in each.

The town officials consist of the selectmen (usually three, five or seven, sometimes nine), the town clerk, treasurer, assessors, tax collector, school committee men, and the holders of divers minor offices according to local needs.

The revenues of the several states, and of minor governmental areas within them, are mainly derived from a general property tax, laid directly upon realty and personalty.

More than 82% of the tax revenues of state and local governments were thus derived in 1902.

The details of this system, which has no other refuge in the civilized world save partially in Switzerland, are remarkable for a most extraordinary diversity in the manner of collection, which practically becomes, however, self-assessment, and an equally extraordinary and general evidence of the crudity and inadequacy of the system, which has been the target of state tax reports throughout the Union for half a century.

Nevertheless,only recently have other sources of revenue been largely developed, and the general property tax to a degree abandoned.

Thus an inheritance tax was first adopted by Pennsylvania in 1826, yet sixty years later only two states were taxing collateral inheritances.

This is a modern democratic tax, and there are similar tendencies in other taxes.

The same conditions have made of importance general theories, such as the single tax theory of Henry George, for taxing landed values.

Analytically, the Cartesian equation to a coaxal system can be written in the form x 2 + y 2 + tax k 2 = o, where a varies from member to member, while k is a constant.

Since 1885 a tax has been imposed on all Chinese entering Canada, and in 1903 this was raised to £100 ($500).

A strong prejudice against direct taxation exists, and none is imposed by the federal government, though it has been tentatively introduced in the provinces, especially in Quebec, in the form of liquor licences, succession duties, corporation taxes, &c. British Columbia has a direct tax on property and on income.

According to the constitution of 1901 the legislature is required to levy, in addition to the poll tax, an annual tax for education at the rate of 30 to 65 cents on the hundred dollars' worth of property, and practically every county in the state had made in 1906 an appropriation for its schools of a one mill tax on $loo.

But the principal source of the annual school revenue is a state tax; the fund derived from this tax, however, is not large enough.

A general property tax, which furnishes about four-fifths of the public revenue, worked so inequitably that a Board of Equalization was appointed in 1901.

By the Constitution the tax rate is limited to $5 on the thousand, and, as the rate of taxation has increased faster than the taxable property, the state has been forced to contract several temporary loans since 1901, none of which has exceeded $200,000, the limit for each year set by the Constitution.

The chief sources of revenue are poll and house taxes, and, in Mayotte, a land tax.

The ukaz of the 1st of September 1698 allowed as a compromise that beards should be worn, but a graduated tax was imposed .upon their wearers.

A few states require the payment of a poll tax.

The revenue of the Territory for the fiscal year ending the 30th of June 1908 amounted to $2,669,748.32, of which $640,051.42 was the proceeds of the tax on real estate, $635,265.81 was the proceeds of the tax on personal property; and among the larger of the remaining items were the income tax ($266,241.74), waterworks ($141,898.04), public lands (sales, $37,585.75; revenue, $122,541.71) and licences ($206,374.28).

All male citizens over 21 years of age, who have been citizens of the United States for one month, residents of the state for one year and of the election district for two months immediately preceding the election, have the right of suffrage, provided they have paid within two years a state or county tax, which shall have been assessed at least two months and paid at least one month before the election.

After the proprietors subscribed £5000 for the protection of the colony the assembly momentarily gave up its contest for a tax on the proprietary estates and consented to pass a money bill, without this provision, for the expenses of the war.

But in 1760 the assembly, with the help of Benjamin Franklin as agent in England, won the great victory of forcing the proprietors to pay a tax (£566) to the colony; and thereafter the assembly had little to contest for, and the degree of civil liberty attained in the province was very high.

The state was the scene of the Scotch-Irish revolt of 1794 against the Federal excise tax, known as the Whisky Insurrection (q.v.) and of the German protest (1799) against the house tax, known as the Fries Rebellion from its leader John Fries.

The people pay a small poll-tax to China, and are exempted from any other impost; they also pay a small tax in kind, sheep, butter, &c., to their chiefs.

The only tax paid to China is a so-called " horse-tax " of about 5d.

For the tax levied on the estate of deceased persons, and sometimes called "death duty," see Succession Duty.

This act recommended him to popular favour, and he was called to the government of the city - but only for the distinct purpose of establishing the "catasta," a property tax which should fall with equal incidence on every citizen.

The law of that year lowered the qualification of the payer of a direct tax to 10 fl.

Destructive parasites rapidly ruin the whole plant-body (Pythium), whereas restrained parasites only tax the host slightly, and ill effects may not be visible for a long time, or only when the fungus is epidemic (Rhytisma).

When the land tax was introduced into Italy in 292, the first region of Augustus obtained the name of provincia Campania.

On the other hand, he approves of a protective tax on German linen in favour of home manufactures, and of a tax on brandy as encouraging the sale of rum and so supporting our southern colonies.

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."

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).

The tax usually levied is from £i to £2 per acre.

To pay for Richard's ransom, he had already been compelled to tax personal property, the first instance of such taxation for secular purposes.

This was the old tax, the Danegeld, in a new and heavier form and there was great difficulty in levying it.

The excise, which was a favourite resource of Whig financiers, he had designated as a hateful tax.

For packages an official tax is deducted.

In some German states and communes certain dues (such as the dog tax in Saxony), death duties and particularly dues payable in respect of public entertainments and police court fines, are assigned to the poorrelief chest.

Partly to provide for the expenses of this court, partly to furnish Maximilian with the promised monetary aid, a tax called the common penny was instituted, this impost taking the form both of a property tax and of a poll tax.

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.

His most cherished project was a large increase in the tax on tobacco, which at this time paid, for homegrown tobacco, the nominal duty of four marks per hundred kilo.

Bismarck had to come to an agreement with one party or the other; he chose the Centre, probably for the reason that the National Liberals were themselves divided on the policy to be pursued, and therefore their support would be uncertain; and he accepted an amendment, the celebrated Franckenstein Clause, proposed by Georg Arbogast Freiherr von Franckenstein (1825-1890), one of the leaders of the Centre, by which all proceeds of custQms and the tax on tobacco above 130 million marks should be paid over to the individual states in proportion to their population.

Few of the proposals were carried in their entirety, many were completely lost; the tobacco monopoly and the brandy monopoly were contemptuously rejected by enormous majorities; even an increase of the tax on tobacco was refused; the first proposals for a subsidy to the Norddeutsche Lloyd were rejected.

Miquel, as minister of finance, succeeded indeed in carrying a reform by which the proceeds of the tax on land and buildings were transferred to the local government authorities, and the loss to the state exchequer made up by increased taxation of larger incomes and industry.

Fenno (8 Wallace, 533), 1869, in defence of that part of the banking legislation of the Civil War which imposed a tax of io% on state bank-notes, and Hepburn v.

Throughout his term of office he was supported by the finance minister Count Cambray Digny, who forced through parliament the grist tax proposed by Quintino Sella, though in an altered form from the earlier proposal.

Then followed the debates in the two parliaments; there was a ministerial crisis in Austria, because the House refused to accept the tax on coffee and petroleum which was recommended by the ministers; and finally a great council of all the ministers, with the emperor presiding, determined the compromise that was at last accepted.

In 1887 things went better; there was some difficulty about the tariff, especially about the tax on petroleum, but Count Taaffe had a stronger position than the Austrian ministers of 1877.

They accepted the great burden of debt which the action of Hungary imposed upon the country, and rejected the proposals for repudiation, but notwithstanding the protest of foreign bondholders they imposed a tax of 16% on all interest on the debt.

A poll tax is imposed on the natives.

The Athenians, though their reserve of 6000 talents was by now almost exhausted (except for 1000 talents in a special reserve), made a tremendous effort (raising 200 talents by a special property tax), and not only prevented an invasion by a demonstration of loo triremes at the Isthmus, but sent Asopius, son of Phormio, to take his place in the western seas.

The imposition of this tax involved a rough and ready assessment of every village in the protectorate.

As in India, the village with its lands and cultivation was constituted the unit of assessment, and the provinces were divided into districts under native headmen responsible for the collection of the tax, and its payment to the paramount chief, who in turn rendered the assigned share to district and village chiefs, to the officers of state recognized by government and to the government itself.

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.

The state, as ultimate proprietor, imposes a tax which is the equivalent of rent.

It has no legislative functions, but no fiew direct personal tax nor land tax can be imposed without its consent.

The only exception, resulting from the Ottoman law under which foreigners are allowed to acquire and hold real property, is the land tax.

Arrears of land tax to the extent of E.I,245,000 were cancelled.

In indirect taxation the salt tax had been reduced by 40%, the postal, railway and telegraph rates lowered, octroi duties and bridge and lock dues abolished.

In this connection it should be stated that during 1899 the reassessment of the land tax, a much-needed reform, was seriously taken.

After careful study and a preliminary examination of the land, a scheme was passed which has given satisfaction to the landowning community, and which distributes the tax equitably in proportion to the fertility of the soil.

The nature of the assigned revenue was altered, the land I tax being substituted for those previously assigned, that tax being chosen as it had a greater character of stability than any other source of revenue.

Moreover, it was provided that when the Caisse had received from the land tax the amount needed for the service of the debt, the balance of the tax was to be paid direct to the Egyptian treasury.

The Conversion Economies Fund was also placed at the free disposal of the Egyptian government- The General Reserve Fund ceased to exist, but for the better security of the bondholders a reserve fund of Li,8oo,ooo was constituted and left in the hands of the Caisse to be used in the highly improbable event of the land tax being insufficient to meet the debt charges.

The interest of the money lying in the hands of the Caisse goes towards meeting the debt charges and thus reduces the amount needed from the land tax.

About one-third of the annual revenue is derived from the land tax; customs and tobacco duties yield about 3,000,000, and an equal or larger amount is received from railways and other revenue-earning departments.

This tax, which is popular amongst the peasantry, produced in 1906 E.15o,00o, and over 250,000 in 1908.

The public accounts had been put in order, and the abuses in the collection of the land tax removed.

The new Egyptian army was so far improved that it gained successes over the forces of the Mahdi; the burden of the national debt was lightened by a successful conversion; the corve was abolished; 1 the land tax was reduced 30% in the poorest provinces, and in spite of this and other measures for lightening the public burdens, the budgetary surplus constantly increased; the quasi-judicial special commissions for brigandage, which were at once barbarous and inefficient, were abolished; the native tribunals were improved, and Mr (afterwards Sir John) Scott, an Indian judge of great experience and sound judgment, was appointed judicial adviser to the khedive.

In return she pledged the greater part of the land tax to the service of the debt.

The principal items of revenue are customs and excise, land and house tax, stamps, railways, legal fees, the state lottery and death duties.

The first bill laid before the Estates by the government was to impose an excise tax on the principal articles of consumption, together with subsidiary taxes on cattle, poultry, &c., in return for which the abolition of all the old direct taxes was promised.

The Left was willing to vote 30,000,000 crowns for extraordinary military expenses, exclusive of the fortifications of Copenhagen, on condition that the amount should be raised by a property and income tax; and, as the elections of 1875 had given them a majority of three-fourths in the popular chamber, they spoke with no uncertain voice.

In most European countries a tax is laid on salt; and the coarser as well as the finer crystals are therefore often dried so as not to pay duty on more water than can be helped.

He had only held this post for a few weeks when, in consequence of his refusal to vote with the government against the abolition of the house and window tax, he resigned both his office and his seat ' in parliament.

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.

As to civil matters, the country was troubled by riots against the Malt Tax, but the clans submitted to a very superficial disarmament; companies of highlanders were em- The high- toed to preserve order and check cattle-raiding; clans.

In 1855 a second school law providing for a state school tax was enacted, and this is the foundation of the existing public school system; the constitution of 1870 also requires the legislature to provide a thorough and efficient system of public schools.

The system of revenue is based upon the general property tax; the local assessment of all real and personal property is required, with the aim of recording all kinds of property upon the assessment rolls.

Among other sources of revenue are an inheritance tax, which yields approximately $1,000,000 a year, and 7% of the annual gross earnings of the Illinois Central railway, given in return for the state aid in the construction of the road.

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.

All over the country are olive-trees, the fruit and oil of which are a staple product of the country; the trade is however hampered by an excessive tax on trees, which not only discourages plantation, but has the unfortunate effect of encouraging destruction.

He played an influential part in the Republican national convention in 1860, and in 1862 after the passage of the war tax measures he was appointed by President Lincoln the first commissioner of internal revenue, which department he organized.

The public weal was no longer talked about, while the kingdom was plundered both by royal tax gatherers and by unsubdued feudal lords to pay the cost of the war.

As theland furnishes the main source of Indian revenue, so the assessment of the land tax is the main work of Indian administration.

The germs of rival systems can be traced in the old military and other service tenures of Assam, and in the poll tax of Burma, &c. The exclusive development of the land system is due to two conditions, - a comparatively high state of agriculture and an organized plan of administration, - both of which are supplied by the primitive village community.

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.

The European breweries at several hill stations pay the same tax as imported beer.

Since 1886 an assessed tax has been levied on all sources of income except that derived from land.

In1907-1908the gross receipts from income tax amounted to £1,504,000.

As the land tax forms the mainstay of the imperial revenue, so the ryot or cultivator constitutes the unit of the social system.

He reorganized the customs system, imposed an income tax and licence duty and created a state paper currency.

On the 7th of July 1647, tumults occurred at Naples in consequence of a new fruit tax, and the viceroy, Count d'Arcos, was forced to take refuge in the Castelnuovo.

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.

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.

The farms of Arkansas increased in number 357.8%, in area 73.7% and in total true (as distinguished from tax) valuation about 53.8% between 1860 and 1900; the decade of most extraordinary growth being that of 1870-1880.

The legal beginnings of a public school system date from 1843; in 1867 the first tax was imposed for its support.

In 1906 an amendment to the state constitution, greatly increasing the tax resources available for educational work, was passed by a large popular vote.

An amendment to the constitution approved by a popular vote in 1884 provided that the General Assembly should " have no power to levy any tax, or make any appropriation, to pay " any of the bonds issued by legislative action in 1868, 1869 and 1871.

The Domesday survey therefore recorded the names of the new holders of lands and the assessments on which their tax was to be paid.

Revenue is raised principally from customs and a capitation tax, which has replaced a hut tax.

The general obligations of the imperial cities towards the Empire were the payment of an annual fixed tax and the furnishing of a number of armed men for imperial wars, and from these the above-named towns claimed some measure of exemption.

It is maintained with the proceeds from funds derived principally from lands and with a university tax amounting in 1909 to one-half mill on a dollar.