Okay. Good luck with the tax stuff.
"This is like jailing Al Capone for tax evasion," Damian said.
Two people laughed aloud and someone growled about their federal tax dollars at work.
The land tax falls upon land not built upon in proportion to its net yearly revenue.
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.
To,the above taxes must be added the tax on Stock Exchange transactions and the tax of 4% on dividends from stocks and shares (other than state loans).
This tax (macinato) had long been known in Italy.
Some reforms were adopted, the public peace was proclaimed without any limitation of time and a general tax was levied.
So you might suspect the tax rate is only 1 percent.
the tax on property in mortmain, dues for the verification of weights and measures, the tax on royalties from mines, on horses, mules and carriages, on cycles, &c.
Confiscatory tax rates also never 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.
They include the land tax,1 the personal and habitation tax (contribution personnelle-mobihre), and door and window tax.
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.
On top of the common-good projects supported with our tax dollars, almost all of us—certainly not just the wealthy—have causes we support.
All your tax records.
They had power to transport royalists and those who could not produce good characters, and supported themselves by a special tax of 10% on the incomes of the royalist gentry.
One-tenth of the tax is paid to the communes as compensation for revenues made over to the state.
To such the State renders comparatively small service, and a slight tax is wont to appear exorbitant, particularly if they are obliged to earn it by special labor with their hands.
The United Kingdom famously did this after World War II by raising marginal tax rates on earned income to more than 99 percent and, for some other kinds of income, to more than 100 percent.
The guia tax on the transport of stock from one province to another, which has been declared unconstitutional in the courts, is still enforced, and is a vexatious tax upon the stock-raiser, while the consumption, or octroi, tax in Buenos Aires and other cities is a heavy burden upon small producers.
These comprise the tax on buildrngsf and the trade-licence tax (impt des patentes).
His proposal to impose a tax of 1% on real property and of 2% on movable property was rejected by all the larger provinces.
The tax rate is actually much higher.
Countries whose average income is $1,500 tax at 20 percent.
Before proposing the reintroduction of the tax, Sella and his friend Ferrara improved and made exhaustive experiments with the meter.
Here I'll make a point which I believe to be a historic constant and to which we will be returning: If property rights of the rich are respected and tax rates, while high, still allow for indefinite gain, then the rich will keep producing.
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.
The higher the average income of the people (as expressed through per capita GNP), the higher the tax rate.
In the United States, you could do it via the tax code, with government only acting as an income redistribution agent but not as a food distributor.
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.
The price of Italian consolidated 5% (gross, 4% net, allowing for the 20% income tax) stock, which is the security most largely negotiated abroad, and used in settling differences between large financial institutions, has steadily risen during recent years.
If she could see and hear, I suppose she would get rid of her superfluous energy in ways which would not, perhaps, tax her brain so much, although I suspect that the ordinary child takes his play pretty seriously.
There is no general property tax except a special levy of 8% on the general list for school purposes and 5% for the construction of roads.
They will simply complain about the tax rates and keep on working.
Instead, you have to find small things over which to argue, like whether the capital gains tax should be raised.
Countries where it is $33,000 tax at 40 percent.
But, answers one, by merely paying this tax, the poor civilized man secures an abode which is a palace compared with the savage's.
If they pay the tax from a mistaken interest in the individual taxed, to save his property, or prevent his going to jail, it is because they have not considered wisely how far they let their private feelings interfere with the public good.
The sugar manufacture, however, is a protected and bounty-fed industry, and the 51 sugar mills in operation in 1901 are a heavy tax upon consumers and taxpayers.
The decline both in imports and in exports of articles of food, which is the most noteworthy fact exhibited in the preceding table, was due to the almost prohibitive tax in the Customs Law of 1892, upon agricultural products.
The personal and habitation tax consists in fact of two different taxes, one imposing a fixed capitation charge on all citizens alike of every department, the charge, however, varying according to the department from I fc. 50 c. (Is.
The diet, elected for six years, consists of 24 members, of whom 4 are elected by the largest landowners, 4 by those who pay tax on incomes of £150 or more, and 16 by the other electors.
entrusted the collection of this tax to Master Boiamund (better known as Bagimund) de Vitia, a canon of Asti, whose roll of valuation formed the basis of ecclesiastical taxation for some centuries.
The most important of the local dues is the gate tax, or dazio di consumo, which may be either a surtax upon commodities (such as alcoholic drinks or meat), having already paid customs duty at the frontier, in which case the local surtax may not exceed 50% of the frontier duty, or an exclusively communal duty limited to 10% on flour, bread and farinaceous products,2 and to 20% upon other commodities.
Ferrara, successor of Scialoja, met a like fate; but Count Cambray-Digny, finance minister in the Menabrea cabinet of 1868-1869, driven to find means to cover a deficit aggravated by the interest on the Venetian debt, succeeded, with Sellas help, in forcing a Grist Tax Bill through parliament, though in a form of which Sella could not entirely approve.
A second method of radical redistribution is to increase marginal tax rates to a point that is confiscatory.
The tax rates when the "conservatives" are in power are very little different than when the "liberals" are in power.
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.
- increased, especially that from the income tax on personal estate and the Customs, the yield from which has been nearly doubled.
To the conservatives, call it a tax rebate; to the liberals, an entitlement.
His proposed tax of a 1 This phrase is always ascribed to Lowe, and has become history in association with him.
Money had to be raised by taxation, and at a meeting of the states-general (March 20, 1569) the governor-general proposed (1) an immediate tax of 1% on all property, (2) a tax of 5% on all transfers of real estate, (3) a tax of io% on the sale of all articles of commerce, the last two taxes to be granted in perpetuity.
The revenues for educational purposes are derived mainly from a state tax of 8 on the general list, from local taxes, and from the interest on the permanent school fund, which (including the money paid to Vermont by the United States government when a portion of the treasury surplus was distributed among the states in 1837) amounted in 1908 to $1,120,218.
The chief sources of revenue for the state are a corporation tax, a collateral inheritance tax (1904) and a licence tax.
The first private state bank was opened in 1817; an act of 1831 provided for a safety fund guaranteeing bank circulations and derived from a 41% tax on capital stock and a 1 o% tax on profits; but this law was modified in 1842, the tax being removed from banks giving specie guarantees; and a free banking act was passed in 1851.
In 1274 the council of Lyons imposed a tax of a tenth part of all church revenues during the six following years for the relief of the Holy Land.
That is all the government needs to tax to bring in the $300 per person per year.
Then, as a nation grows wealthier, tax rates could fall in terms of percentages because the nation is making so much more money.
The methods of levy may be regarded as an additional tax.
The pope insisted upon the tax being collected according to the true value, and Boiamund returned to Scotland to superintend its collection.
Boiamund proposed to assess the tax, not according to the old conventional valuation but on the true value of the benefices at the time of assessment.
The rest pay an annual tax for this outside garment of all, become indispensable summer and winter, which would buy a village of Indian wigwams, but now helps to keep them poor as long as they live.
Roughly speaking, if you look at the poorest forty nations in the world, who have an average income per person of about $1,500 a year, their effective tax rates are about 20 percent.
Twenty-eight dollars, plus tax.
The economy was affected by the establishment of a land tax.
After the establishment of responsible government the main issue was how to tax the citizens.
On an average Italian landowners pay nearly 25% of their revenues from land in government and local land tax.
Since 1880, while income from the salt and lotto monopolies hai remained almost stationary, and that from land tax and octroi har - diminished, revenue derived from all other sources has notabl)
When, on the 1st of January 1869, the new tax came into force, nearly half the flour-mills in Italy ceased work.
The parliamentary opposition to the impost, which the Left denounced as the tax on hunger, was largely factitious.
He therefore proposed to mak over the treasury service to the state banks, to increase th~ forced currency, to raise the stamp and registration duties and to impose a new tax on textile fabrics.
In regard to the grist tax especially, the agitators of the Left had placed their party in a radically false position.
The long-promised abolition of the grist tax was not explicitly mentioned, opposition to the railway redemption contracts was transformed into approval, and the vaunted reduction of taxation replaced by lip-service to the Conservative deity of financial equilibrium.
Depretis, for his part, was compelled to declare impracticable the immediate abolition of the grist tax, and to frame a bill for the increase of revenue, acts which caused the secession of some sixty Radicals and Republicans from the ministerial majority, and gave the signal for an agitation against the premier similar to that which he himself had formerly undertaken against the Right.
A highly imaginative flufancial exposition by Seismit Doda, who announced a surplus of 2,400,000, paved the way fora Grist Tax Reduction Bil],which Cairoli had taken over from the Depretis programme.
The first vote of the Chamber for the immediate diminution of the tax, and for its total abolition on 1st January F!
was passed by the Chamber on 18th July 1879, providing for the immediate repeal of the grist tax on minor cereals, and for its total abolition on 1st January 1884.
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 gradual abolition of the grist tax on minor cereals diminished the surplus in 1882 to 236,000, and in 1883 to r1o,ooo, while the total repeal of the grist tax on wheat, which took effect on the 1st of January 1884, coincided with the opening of a new and disastrous period of deficit.
The policy of fiscal transformation inaugurated by the Left increased revenue from indirect taxation from 17,000,000 in 1876 to more than 24,000,000 in 1887, by substituting heavy corn duties for the grist tax, and by raising the sugar and petroleum duties to unprecedented levels.
Besides the realization of the formal programme of the Left, consisting of the repeal of the grist tax, the abolition of the forced currency, the extension of the suffrage and the development of the railway system Depretis laid the foundation for land tax re-assessment by introducing a new cadastral survey.
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.
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.
In spite of his inferior education, the contemporaries of Boniface trusted his prudence and moral character; yet when in financial straits he sold offices, and in 1399 transformed the annates into a permanent tax.
Hence he appears to have encouraged agriculture by abating the tax on small farms, and even by assisting them with money and stock.
1 It should be noted as against this, the general account, that Thucydides, speaking apparently with accuracy, describes the tax as (5%); the Constitution of Athens speaks of (the familiar) SEKar7 (10%).
The average allotment in Kherson is only 0.90 acre, and for allotments from 2.9 to 5.8 acres the peasants pay 5 to 10 roubles of redemption tax.
So large a part of the railway charge is of the nature of a tax, that there seem to be a priori reasons for leaving the taxing powers in the hands of the agents of the government.
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.
A poll tax is required of all males between the ages of 21 and 60 years, one half of which goes to the county in which it is collected and the rest to the state.
(379-395) the internal affairs of the Jews were formally committed to the patriarchs, and Honorius (404) authorized the collection of the patriarch's tax (aurum coronarium), by which a revenue was raised from the Jews of the diaspora.
In the same year it was decreed that the Jews should pay " a special tax of 40,000 florins for the right to import their citrons for the feast of booths."
The law of 1890 makes it " compulsory for every Jew to be a member of the congregation of the district in which he resides, and so gives to every congregation the right to tax the individual members " (op. cit.).
A Jew can avoid the communal tax only by formally declaring himself as outside the Jewish community.
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 height; these were built and are maintained by the state in part from a special tax on the land and in part from the sale of swamp lands of the United States (under an act of 1850).
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.
Maryland Maryland had imposed a tax upon the Baltimore branch of the Bank of the United States.
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.
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.
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.
had imposed a tax in the interests of the Crusades; and that tax had been repeated by Louis, and imitated by Henry II.
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.
Each municipality is required to pay to its school board 25% of its receipts from the general property tax.
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.
The tax rate for 1920-I was $2.55 per $loo assessed valuation, divided as follows: state purposes, $o.18; public schools, $0.78; municipal government, $1.51; public library, $0.04; art museum, $0.02; zoological park, $0.02.
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.
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.
35) and supported by the proceeds of the tax on public sales and the succession duty.
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.
2 A tenth of the produce is suggested to have been the normal tax by what the Romans found obtaining in the Attalid kingdom.
171 (1st ed.), line lot;; but here the tax seems to be, not an imperial one, but one paid to the city of Smyrna.
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.
He provided a steady revenue by the levying of a tax of 10% on the annual net produce of the gold mines, and devoted special attention to the repatriation of the Boers, land settlement by British colonists, education, justice, the constabulary, and the development of railways.
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 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.
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.
* Exclusive of £T50,000 representing the retrocession of the reftish (Egyptian tax, abolished in 1895) to the regie.
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.
taliare, said to come from talea, talea), the equivalent of the English tallage, was in France the typical direct tax of the middle ages, just as the word tonlieu was the generic term for an indirect tax.
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.
a tax on the whole income of the taxpayer, whatever its source.
It was also a distributory tax (impot de repartition); every year the king in his council fixed the total sum which the taille was to produce in the following year; he drew up and signed the brevet de la taille (warrant), and the contribution of the individual taxpayer was arrived at in the last analysis by a series of subdivisions.
The 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.
a tax on real property.
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.
1 In these are especially interesting the painted covers of the books of the bicchierna and gabella, or revenue and tax offices.
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.
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.
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 House of Magnates is composed as follows: princes of the royal house who have attained their majority (16 in 1904); hereditary peers who pay at least £250 a year land tax (237 in 1904); high dignitaries of the Roman Catholic and Eastern Orthodox churches (42 in 1904); representatives of the Protestant confessions (13 in 1904); life peers appointed by the crown, not exceeding 50 in number, and life peers elected by the house itself (73 altogether in 1904); members ex officio consisting of state dignitaries and high judges (19 in 1904); and three delegates of Croatia-Slavonia.
57, 8 9 6, 8 45 57,894,923 The ordinary revenue of the state is derived from direct and indirect taxation, monopolies, stamp dues, &c. In 1904 direct taxes amounted to £9,048,000, and the chief heads of direct taxes yielded as follows: ground tax, £2,317,000; trade tax, £1,879,000; income tax, £1,400,000; house tax, £1,000,000.
Indirect taxes amounted in 1904 to £7,363,000, and the chief heads of indirect taxation yielded as follows: taxes on alcoholic drinks, £4,375,000; sugar tax, £1,292,000; petroleum tax, £418,000; meat tax, £375,000.
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.
RATE, a general term for proportion, standard, allowance, tax (Med.
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.
A hut tax of 14s.
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.
But he was insubordinate; his sympathy: with the American colonies, which were now beginning to resist the claims of the mother country to tax them, made him intolerable to the king and he was dismissed in February 1 774.
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 tax was abolished in 1267 by the Hanseatic League, but it was revived by the Swedes in 1688, and confirmed by Hanover.
The revenue for schools in 1907-08 was $8,020,229, of which $2,761,651 was from the state tax, $2,080,159 from the local tax, $1,640,969 from the one dollar poll tax on males between the ages of twenty-one and sixty, $481,899 from a state occupation tax, $4 2 9,3 6 5 from county funds, and $105,806 from tuition fees.
But attempts to execute this were so unsuccessful that it has been succeeded by a law imposing what is known as the "mulct tax," which requires the payment of $600 in quarterly instalments for a licence to sell such liquors and places a lien for the whole amount on the real property in use for the business.
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.
Early in 1764 Lord Grenville had informed the London agents of the American colonies that he proposed to lay a portion of the burden left by the war with France upon the shoulders of the colonists by means of a stamp duty, unless some other tax equally productive and less inconvenient were proposed.
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.
Wetzel, are: that money as coin may have more than its bullion value; that natural interest is determined by the rent of land valued at the sum of money loaned - an anticipation of Turgot; that high wages are not inconsistent with a large foreign trade; that the value of an article is determined by the amount of labour necessary to produce the food consumed in making the article; that manufactures are advantageous but agriculture only is truly productive; and that when practicable (as he did not think it practicable at the end of the War of Independence) state revenue should be raised by direct tax.
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.
Stewart, and Stanford will cases, the Kansas prohibition cases, the Chinese exclusion cases, the Maynard election returns case, and the Income Tax Suit.
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.
The cost of maintaining the imperial postal system (vehiculatio) was transferred to the fiscus; from the same source apparently money was found for repairing the public roads and aqueducts; and lastly, the lucrative but unpopular tax of 5% on all legacies or inheritances (vicesima hereditatum), was so readjusted as to remove the grosser abuses connected with it (Pliny, Paneg.
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 price of tobacco and the tariff of the State railways were considerably increased, special war increases were introduced in the direct taxes, and in April 1916 an entirely new tax was imposed - the " war profits tax," the name of which was subsequently altered to " war tax."
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.
Where tariff duties are imposed solely for revenue, an equivalent excise tax is imposed within the country, so as to put the domestic producer precisely on the footing of his foreign G.
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.
The state makes provision for revenue for school purposes as follows: (1) the interest on the Bond of the Commonwealth for $1,327,000 00; (2) dividends on 798 shares of the capital stock of the Bank of Kentucky - representing a par value of $79,800.00; (3) the interest at 6% on the Bond of the Commonwealth for $381,986.08, which is a perpetual obligation in favour of the several counties; (4) the interest at 6% on $606,641.03, which was received from the United States; (5) the annual tax of 262 cents on each $100 of value of all real and personal estate and corporate franchises directed to be assessed for taxation; (6) a certain portion of fines, forfeitures and licences realized by the state; and (7) a portion of the dog taxes of each county.
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.
At the end of 1908 the total public indebtedness of the republic was: The fiscal or tax valuation of property throughout the republic in 1904 was computed to be - the fiscal value being two-thirds of the real value: Total $1,053,849,446 Previous to 1905 all monetary transactions in Mexico were based in practice on a fluctuating silver standard and free coinage.
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.
The railway tax is distributed as follows: one-fourth is paid to the towns through which the railways pass; such a portion of the remainder is paid to any town as is equal to the portion of stock owned in that town; and what is left is reserved as a part of the state tax.
Such a portion of 75% of the tax on fire insurance companies is distributed among the several towns, in proportion to the amount of stock owned in each, as the amount of stock owned within the state bears to the whole amount of stock, and the remainder is reserved as a part of the state tax.
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.
tax, while the chief items of expenditure have been the police force and a subsidy of £20,000 per annum towards the cost of the railway, a liability which terminated in the year 1908.
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.
I, 2) upon the power of the Federal government to lay direct taxes has been interpreted by the Supreme Court, by a bare majority, in such a way as to make very difficult, if not impossible, the imposition of an income tax (although, it may be added, such taxes had been unanimously held constitutional by the court in earlier decisions, which rested in turn upon interpretations of the constitutional provision just referred to given by the court when it counted among its members justices who had been members of the convention that framed the constitution).
The lastinasmuch as an income tax that i~ constitutional can perhaps not be framedis the only promising source that can give the addition to the Federal revenues that must be needed in case the customs or the excise revenues are reduced.
£580,000), derived mainly from the Aden Port Trust Fund (£34,000), Aden Settlement Fund (£28,000), Local Supply Bills (£257,000), imperial and municipal receipts (£215,700), Post Office (£34,000), excise, customs and income tax.
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.
==Finance== One-half of the income of the state is derived from general taxes, the other sources of revenue being licences, a special school tax, poll tax and the lease of the convicts.
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.
of Aragon, who converted the pastures of the Apulian plain into a royal domain in 1445, and made Foggia the place at which the tax on the sheep was to be paid and the wool to be sold.
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.
A special interest attaches to these silver tetradrachms and didrachms (staters and halfstaters), because they were used by the Jews for the payment of the temple tax as " shekels of the sanctuary " (NSI.
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.
8d.) towards the income tax.
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.
income tax, and (b) to citizens of the age of twenty-five years possessing real estate to the value of 2000 f.
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."
Maspero, Struggle of Nations, p. 312.1 The general notion of tax or tribute often prevailed over that of "the tenth" part, so that in Dion Halicarnassus (i.
the priests of the local sanctuaries who had lost their old perquisites by the centralization of worship. In Ezekiel as in the Law of Holiness there is no mention of tithes; he proposes to support all public worship from the proceeds of a general tax (xlv.
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.
and from some classes impossible, to obtain payment culties and of this tax, and the king was persistently hostile to further the imperial court of justice, his hostility and the want of money being indeed successful in preventing that institution for a time from doing any real service to Germany.
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.
their programme; they laid stress on bimetallism, on the reform of internal taxation, especially of the tax on.
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.
foreigners who paid only the same tax as citizens, being exempt from the special tax (µeroirccov) on resident aliens.
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.
After much manoeuvring and intrigues a naval battle was fought at Cynos 1 She had already abolished the system of tribute in favour of a 5 °,o ad valorem tax on all imports and exports carried by sea between her ports and those of the allies.
the land and general tax - in its nature an income tax - and the jangali or cattle tax upon nomad herdsmen.
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.
of Egypt to tax foreigners without their consent nor remove the right of Turkey to veto the issue of new loans, but in other respects the financial changes made by it were of a radical character.
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.
Talai chose to succeed him a grandson of ~afir, who was nine years of age, and received the title al-A tlid lidin allah, Tal-i, who had complete control of affairs, introduced the practice of farming the taxes for periods of six months instead of a year, which led to great misery, as the tax,es were demanded twice.
The destruction of the French fleet at the battle of the ~u~ Nile, and the failure of the French forces sent to Upper Egypt (where they reached the first cataract) to obtain possession of the person of Murd Bey, shook the faith of the Egyptians in their invincibility; and in consequence of a series of unwelcome innovations the relations between conquerors and conquered grew daily more strained, till at last, on the occasion of the introduction of a house tax, an insurrection broke out in.
Writing in 1867 she said: I cannot describe the misery here nowevery day some new tax.
The fellaheen can no longer eat bread; they are living on barley-meal mixed with water, and raw green stuff, vetches, &c. The taxation makes life almost impossible: a tax on every crop, on every animal first, and again when it is sold in the market; on every man, on charcoal, on butter, on salt..
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.