Taxation Sentence Examples

Nothing is permitted to escape taxation, and duplicated taxes on the same thing are frequent.

Owing to the high rate of taxation on deposits, a considerable part of the savings of the people is sent into other states.

Revenue is derived principally from customs duties, direct taxation being light.

Bills imposing taxation or appropriating revenue must not originate in the Senate, and neither taxation bills nor bills appropriating revenue for the annual service of the government may be amended in the Senate, but the Senate may return such bills to the House of Representatives with a request for their amendment.

Lowe was a rather cut-anddry economist, who prided himself that during his four years of office he took twelve millions off taxation; but later opinion has hardly accepted his removal of the shilling registration duty on corn (1869) as good statesmanship, and his failures are remembered rather than his successes.

They have no genius or talent for comparatively humble questions of taxation and finance, commerce and manufacturers and agriculture.

Taxation laws must deal with only one subject of taxation; but customs and excise duties may, respectively, be dealt with together.

This is one of the few areas in which government taxation actually leads to a more efficient outcome.

As things go in matters of taxation, English stamp duties are low.

This fund is supplemented by local taxation.

We come next, in dealing with taxation, to a group of charges about which the question has been raised as to whether they are, properly speaking, taxes or not.

The collection of a part of the import duties in gold has served to give the government the gold it requires for certain expenditures, but it has complicated returns and accounts and increased the burden of taxation.

The principal reasons for the general decrease are the fall in prices through foreign competition and the closing of certain markets, the diseases of plants and the increased outlay required to combat them, and the growth of State and local taxation.

This chapter does not give the people the right to control taxation.

The Ahoms retained the form of government in Assam peculiar to the Shan tribes, which may be briefly described as an organized system of personal service in lieu of taxation.

As illustrating the general impoverishment of the Russian peasantry, it may be stated that the arrears of taxation owed by them have increased enormously since 1882, when they a, ounted to £2,854,000, until in 1900 the total amount was put k £15,222,000.

To accomplish such a feat it was necessary, of course, to expend large sums of money; and as the country could ill bear an increase of taxation, the whole financial system had to be improved and the natural resources of the country had to be developed.

It means taxation according to ability - that ability being determined by actual experiment.

The American railways do not have to face this situation; but, after a long term of years, when they were allowed to do much as they pleased, they have now been brought sharply to book by almost every form of constituted authority to be found in the states, and they are suffering from increased taxation, from direct service requirements, and from a general tendency on the part of regulating authorities to reduce rates and to make it impossible to increase them.

The public schools are supported by the income from a Federal grant of 2,000,000 acres of public land (given in lieu of the usual sixteenth and thirty-sixth sections) supplemented by state and local taxation.

Practically all the revenue is derived from the taxation of real and personal property.

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.

The rate of taxation for state purposes is fixed by the legislature, and for county purposes by the board of county commissioners.

He supported the king's administration in parliament, but opposed strongly the unjust measure which, on the abolition of the court of wards, placed the extra burden of taxation thus rendered necessary on the excise.

He was undoubtedly an extremely able soldier and a skilful statesman, and much of his legislation shows a real political sense; but his inordinate ambition, his oppressive methods of government and taxation, and his cruelty created enemies on all sides, and led to the collapse of the edifice of dominion which he had raised.

The employment of Judaeans and Israelites for Solomon's palatial buildings, and the heavy taxation for the upkeep of a court which was the wonder of the world, caused grave internal discontent.

The weakness of the king enabled him to demand and to secure immunity from taxation.

The Indians are descendants of the Choctaw tribe; they are all subject to taxation, and most of them live in the east central part of the state.

The revenues of the state come from two sources; about two-thirds from taxation and about one-third in all from the earnings of the penitentiary, from the fees collected by state officials, from the proceeds from the sale of state publications, and from the dividends from stock and bonds.

When the state constitution of 1776 was adopted the counties were so nearly equal in population that they were given equal representation in the General Assembly, but the equality in population disappeared in the general westward movement, and in 1790 the West began to urge a new division of the state into representative districts according to population and taxation.

The Hausa system of government and taxation was adopted by the Fula when in the early part of the 19th century that Mahommedan people overran the Hausa states.

The fact that they adopted the existing system of government and taxation, which are based upon Koranic law, would in itself be sufficient proof that this was not the case.

Taxation is assessed under British supervision and paid into the native treasury.

He also took an active interest in the reform and reorganization of the system of taxation, and in the opening of the country to trade.

But Henry VII.'s accumulations had disappeared; parliament resisted in 1523 the imposition of new taxation; and the attempts to raise forced loans and benevolences in1526-1528created a storm of opposition.

But the prestige he secured by 1521 was delusive; its decline was as rapid as its growth, and the expense of the policy involved taxation which seriously weakened the loyalty of the people.

He was thus led to consider the misery of the people under the burden of taxation.

He published his Avis sur l'assiette et la repartition de la taille (1762-1770), and as president of the Societe d'agriculture de Limoges offered prizes for essays on the principles of taxation.

In Turgot's proposed system landed proprietors alone were to form the electorate, no distinction being made between the three orders; the members of the town and country municipalites were to elect representatives for the district municipalites, which in turn would elect to the provincial municipalites, and the latter to a grande municipalite, which should have no legislative powers, but should concern itself entirely with the administration of taxation.

The low price of agriculturalproduce, beneficial though it might be to the general community, had lessened the ability of the land to bear the proportion of taxation which had heretofore been imposed upon it.

Its objects were to relieve agricultural land from half the local rates, and to provide the means of making good out of imperial funds the deficiency in local taxation caused thereby.

There is a tendency to reduce the rate on real property, leaving it as a basis for local taxation.

In 1885 a state law placed a limit on the contractable debt and upon the taxation rate of the city.

In 1908 the assessed valuation of real and personal property was $119,592,508, the net debt was $3,854,498 and the rate of taxation was 14.75 mills on the dollar.

Retrenchment in expenditure formed a major item in his programme, together with a prompt and thorough revision of taxation.

A scheme of taxation - the Saladin tithe - was imposed on all who did not take the cross; and this taxation, while on the one hand it drove many to take the cross in order to escape its incidence, on the other hand provided a necessary financial basis for military operations.'

But what the Third Crusade showed most clearly was that the crusading movement was being lost to the papacy, and becoming part of the demesne of the secular state - organized by the state on its own basis of taxation, and conducted by the state according to its own method of negotiation.

The development of the art of war, and the growth of a systematic taxation, are two debts which medieval Europe also owed to the Crusades.

The taxation of 1166 is important as the first to fall on "moveables"; the whole scheme of taxation may be regarded as the beginning of a modern system of taxation.

But it was not only to the lay power that the Crusades gave an excuse for taxation; the papacy also profited.

Large sums of money and games and shows were provided for the people, and, in addition, all the arrears of taxation for the last fifteen years (about £10,000,000) were cancelled and the bonds burnt in the Forum of Trajan.

A cadastral survey for purposes of taxation was already at work in Babylonia in the age of Sargon of Akkad, 3800 B.C. In the British Museum may be seen a series of clay tablets, circular in shape and dating back to 2300 or 2100 B.C., which contain surveys of lands.

And further, since the Exalted One was born in it, he reduced taxation in the village of Lumbini, and established the dues at one-eighth part (of the crop)."

The great subterranean " city " at Ed-Dera'a has been partially destroyed by the local sub-governor, in order to prevent it becoming a refuge of fugitives from justice or from government requirements (conscription, taxation, &c.).

For four years (1868-1872) the government expenses increased to ten times their normal volume, taxation was enormously increased, and about $57,000,000 of debt was created.

The summary history given above of the origin of the system of taxation prevailing in Turkey explains how this came about.

The unified bonds and coupons are exempt from all Turkish taxation existing or to come.

Taxation must be uniform only within classes of property prescribed by the legislature.

The strife was largely economic, the people desiring to deprive the nobles of the immunity of taxation which they had enjoyed.

The majority of these services are, since 1910, managed by the Union Government, but the provincial council has power to levy direct taxation, and (with the consent of the Union Government) to raise loans for purely provincial purposes.

Among its recommendations was the direct political representation of natives in the colonial legislatures on the New Zealand model, and the imposition of direct taxation upon natives, which should not be less than £1 a year payable by every adult male.

The principal facilities granted by the state are, exemption of taxation for a determined period of years, reduced railway fares for the goods manufactured, placing of government contracts, the grant of subsidies and loans and the foundation of industrial schools for the training of engineers and of skilled workmen.

The House of Representatives consists of members elected, under the Electoral Law of 1874, by a complicated franchise based upon property, taxation, profession or official position, and ancestral privileges.3 The house consists of 453 members, of which 413 are deputies elected in Hungary and 43 delegates of Croatia-Slavonia sent by the parliament of that province.

He regulated and simplified the whole system of taxation, encouraged agriculture by differential duties in favour of the farmers, and promoted trade by a systematic improvement of the ways of communication.

On the other hand, the principle of the exemption of all the nobles from taxation is confirmed, as well as their right to refuse military service abroad, the defence of the realm being their sole obligation.

By the compact of Farkashida (1490) Wladislaus not only confirmed all the Matthian privileges, but also repealed all the Matthian novelties, including the system of taxation which had enabled his predecessor to keep on foot an adequate national army.

To the public finances, which he called "the sinews of the state," he devoted much attention, and insisted on the duties of the government in respect to the right adjustment of taxation.

The Senate can interpose a veto in all matters of legislation, saving taxation, and where there is a collision between the two bodies, provision is made for reference to a court of arbitration, consisting of members of both houses in equal numbers, and also to the supreme court of the empire (Reichsgericht) sitting at Leipzig.

Meanwhile in the Transvaal, concurrently with the change of prime minister and high commissioner, the administrator, Colonel Lanyon, began vigorously to enforce taxation among the Boers.

He presides over a council (Conseil de Protectoral) composed of the chiefs of the French services in Annam, together with two members of the "comat"; this body deliberates on questions of taxation affecting the budget of Annam and on local public works.

To meet increasing obligations, taxation has been extended and heavily increased.

There were no longer church lands available with which to conciliate the nobles, the burden of taxation was heavy, and Albert's rule became unpopular.

But he distributed the increased taxation so equally, and chose its subjects so wisely, that the ordinary administrative expenditure and the interest on the national debt were fully provided for, while the extraordinary expenditure for military purposes was met from the Chinese indemnity.

The gross revenue of Lower Burma from all sources in 1871-1872 was Rs.1,36,34,520, of which Rs.1,21,70,5 o was from imperial taxation, Rs.3,73,200 from provincial services, and Rs.10,90,790 from local funds.

In 1890-1891 the revenue of Lower Burma has risen to Rs.2,08,38,872 from imperial taxation, Rs.1,55,51,897 for provincial services, and Rs.12,14,596 from incorporated local funds.

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.

In 1405 he opposed in the royal council a scheme of taxation proposed by the duke of Orleans, which was nevertheless adopted.

The cultivation was begun in the island in 1883 by planters seeking new lands free from the heavy taxation to which they were subjected in Sumatra.

Something like taxation occasionally occurred, though the government was usually sustained by the scanty feudal payments, by the proceeds of justice and by the income of domain manors.

When conditions so changed that government could free itself from its dependence on the baron, feudalism disappeared as the organization of society; when a professional class arose to form the judiciary, when the increased circulation of money made regular taxation possible and enabled the government to buy military and other services, and when better means of intercommunication and the growth of common ideas made a wide centralization possible and likely to be permanent.

He introduced a rational system of taxation, based upon a survey of landed possessions, which his father had begun, and tried in every way to increase the welfare and the revenues of his empire.

In spite of shortsighted parsimony in the matter of schools, &c., and increased resources through the allocation to the municipality of a certain percentage of new state and provincial taxation, their anti-Semitic successors have been unable to avoid a deficit, and have been obliged to increase the rates.

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.

The principal sources of revenue are direct taxation, stamp and death duties, customs, port and lighthouse dues, octroi and tithes, tobacco, salt and gunpowder monopolies, postal and telegraph receipts, and revenue from the state domains (lands, fisheries, forests, mines).

The ransom demanded was 150,000 marks; though it was never discharged in full, the resources of England were taxed to the utmost for the first instalments; and to this occasion we may trace the beginning of secular taxation levied on movable property.

It tended to make life easier and cheaper for large and numerous classes; it promised wholesale remissions of taxation; it lessened the charges on common processes of business, on locomotion, on postal communication, and on several articles of general consumption.

Gladstone justly regarded the refusal to remit a duty as being in effect an act of taxation, and Budget th e refore as an infringement of the rights of the House of'1860.

The taxation of the tsar's slyuzhnuie lyudi, or military tenants, was a first step towards the proportional taxation of the hitherto privileged classes.

The additional taxation of 5% on all incomes derived from land, imposed in 1869 and not repealed until the reign of Nicholas II., together with the suppression of the Polish language in all official matters, served the same ends.

Usually humane and generous, he sought to relieve the people of the excessive taxation and to secure them against unlawful exactions.

Called to office after disaster had driven Turkey's forces from Hungary and Poland and her fleets from the Mediterranean, he began by ordering strict economy and reform in the taxation; himself setting the example, which was widely followed, of voluntary contributions for the army, which with the navy he reorganized as quickly as he could.

The basis of taxation was widened, sinecures abolished, schools opened in the country districts, legal procedure simplified, and Police established on an English footing.

An order in council (1899) making English the language of the courts after fifteen years (by which the Maltese would have obtained the right to be tried in English) was promulgated at a time when the system of taxation was also being revised; henceforth agitation in favour of Italian and against taxation attained proportions unpleasant for those who preferred popularity to reform and progress.

About 726, however, he became involved in a conflict with the emperor Leo the Isaurian on account of the excessive taxation of the Italians, and, later, on the question of image worship, which had been proscribed by the government of Constantinople.

Samuel Adams first came into wider prominence at the beginning of the Stamp Act episode, in 1764, when as author of Boston's instructions to its representatives in the general court of Massachusetts he urged strenuous opposition to taxation by act of parliament.

Taxation was in many directions reduced, and the financial exactions of the imperial officers controlled by the erection of a special court.

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.

As to the proprietors Franklin succeeded in 1760 in securing an understanding that the assembly should pass an act exempting from taxation the unsurveyed waste lands of the Penn estate, the surveyed waste lands being assessed at the usual rate for other property of that description.

The imposition of these taxes was bitterly resented in the colonies, where it quickly crystallized public opinion round the principle of " No taxation without representation."

For two years Espartero ruled Spain in accordance with his Radical and conciliatory dispositions, giving special attention to the reorganization of the administration, taxation and finances, declaring all the estates of the church, congregations and religious orders to be national property, and suppressing the diezma, or tenths.

He gave the kingdom of Buganda a definite constitution, settled the land question in the provinces of Buganda, Busoga, Unyoro, Toro and Ankole, and also the question of native taxation.

Its economic influence was multiform and incalculable, owing to its vast property, its system of taxation and its encouragement of monasticism.

He could cut off entirely all forms of papal taxation and put an end to papal jurisdiction.

Wholly novel and distinctive it is not, for the rulers of Catholic countries, like Spain and France, and of England (before the publication of the Act of Supremacy) could and did limit the pope's claims to unlimited jurisdiction, patronage and taxation, and they introduced the placet forbidding the publication within their realms_ of papal edicts, decisions and orders, without the express sanction of the government - in short, in many ways tended to approach the conditions in Protestant lands.

Secondly, there was the great question, how far the lands and other property of the clergy should be subject to taxation.

The first serious conflict that arose between the developing modern state and the papacy centred about the pope's claim that the property of the clergy was normally exempt from royal taxation.

The capture of Constantinople by the Turks afforded a new excuse for papal taxation.

The tithe was an oppressive form of taxation, as were the various fees pp ?

In order to do this it was necessary to reduce the power of the nobility and clergy, privileged classes exempt from taxation and rivals of the royal power.

From 1874 - methods are used for the taxation of banks, insurance companies, railways, tramways, trust companies and corporations, some of them noteworthy.

The revocation of the charter aroused the strongest fears of the colonists Andros speedily met determined opposition by measures undertaken relative to taxation and land titles, by efforts to secure a church for Episcopal service, and an attempt to curb the town meetings.

Relating to Taxation " (1897), and vol.

On returning to his native place about the year 397 he was chosen to head an embassy from the cities of the Pentapolis to the imperial court to ask for remission of taxation and other relief.

Certainly they were liable to military service and presumably to that taxation which fell upon Athenians at home.

As this money was drawn from the channels of business and locked up in the public vaults, the president looked upon the condition as fraught with danger to the commercial community and he addressed himself to the task of reducing taxation.

The various inquiries instituted during the middle ages, such as the Domesday Book and the Breviary of Charlemagne, were so far on the Roman model that they took little or no account of the population, the feudal system probably rendering information regarding it unnecessary for the purposes of taxation or military service.

Foreign Countries Inquiries by local officials in connexion with measures of taxation, such as the hearth-tax in France, were instituted in continental Europe as early as the, 4th century; but as the basis of an estimate of population they were intrinsically untrustworthy.

The last asked for returns regarding valuation, taxation, educational and religious statistics, pauperism, crime and the prevailing rates of wages in each municipal division.

Were the rule to decide their share of taxation alone, a contrary temptation would prevail.

With the disappearance of direct taxation as a source of federal revenue, the motive mentioned for understating the population disappeared.

The organization of cities and villages is provided by the legislature, which may restrict their powers of taxation and of contracting debts and may fix salaries.

This act appropriated £ 20,000 annually for five years for the establishment and maintenance of elementary schools, required each city and town to raise by taxation a sum for the same purpose equal to onehalf of its share from the proceeds of the state fund, and provided for the election of school commissioners in each town and of trustees of each school.

In the same years, stern military suppression accompanied by much bloodshed was applied in Albania and Macedonia; taxation and conscription were enforced, the national schools closed, and Turkish decreed as the official language.

Although taxation was seconded by a drastic, indeed harsh, reduction of public salaries and wages (which were cut down by one-tenth all round) yet the years 1884, 1887 and 1888 were notable for heavy deficits in the treasury.

Taxation, direct and indirect, had to be further increased, and as a means of gaining support for this in 1888 Sir Harry Atkinson, who was responsible for the budget, gave the customs tariff a distinctly protectionist complexion.

Undoubtedly also commercial confidence was restored by the reconstruction in 1895 of the Bank of New Zealand, and activity has been stimulated by large public loans, while more cautious banking and the systems of taxation and rating on land values, adopted in 1891 and 1896, have done something to check land speculation.

During each of its seven years of existence there had been a surplus of revenue over expenditure, despite the fact that taxation had not materially increased, save in respect to mining, which did not affect the general population.

So alarming did the growth appear, that the other parties combined, and on the 28th of March 1896 a new electoral law was passed, introducing indirect election and a franchise based on a triple division of classes determined by the amount paid in direct taxation.

Of the estimated net revenue of 2,102 millions of kronen, 432 millions (20.5%) came under the head of receipts from direct taxation, 905 millions (43%) under the head of receipts from indirect taxation and taxes on commerce, while 294 millions (14%) were the proceeds of State property and State institutions.

On the outbreak of the war it was at first impossible to contemplate meeting the cost of the war by raising existing taxes or by imposing fresh taxation.

Even the reform of taxation carried out in the autumn of 1915 (modification of the inheritance and donations duty and the taxation on insurance policies and legal charges) cannot be regarded strictly as war taxes, as they had been planned a considerable time before the outbreak of the war and had only been delayed by the inability of Parliament to continue its work.

It was not until 1916 that increases took place in every field of taxation.

But all these taxes and increases of taxation were quite inadequate to meet the enormous expense of conducting the war.

On his return he entered Rome with an ovation (a minor form of triumph), temples were built, statues erected in his honour, and a special priesthood instituted to attend to his worship. The people were ground down by new forms of taxation and every kind of extortion, but on the whole Rome was free from internal disturbances during his reign; some insignificant conspiracies were discovered and rendered abortive.

Despite heavy taxation, the state debt increased greatly; and the sending of a contingent to Russia in 1812 brought the state to the verge of bankruptcy.

This income is supplemented by local taxation.

In 1907 also negotiations were opened with Great Britain, the objects of which were to modify the extra-territorial rights conceded to that power by the treaty of 1855, and to remove various restrictions regarding taxation and general administration, which, though diminished from time to time by agreement, still continued to hamper the government very much.

In the second half of the decade a continuous large surplus in the Treasury necessarily directed attention to the state of the revenue, and gave strength" to the protests against excessive taxation.

Immediately dependent upon the prince, from whom they obtained their privileges, the most important of which were self-government and freedom from taxation, these traders soon became an important factor in the state, counterpoising, to some extent, the influence of the gentry, enriching the land by developing its resources, and promoting civilization by raising the standard of comfort.

In the domain of the Knights the gentry, parochial clergy and townsmen, who, beneath its protection, had attained to a high degree of wealth and civilization, for long remained without the slightest political influence, though they bore nearly the whole burden of taxation.

Disbursements for rent, rates and taxes naturally vary according to the special conditions; in a large number of cases public land is provided free of cost, and in a smaller number of cases the institutions, in view of their useful public functions, are relieved of the ordinary burden of taxation.

He tried to compel the Dutch and French refugees in England to unite with the Church of England, advising double taxation and other forms of persecution.

It is maintained in part by the city, through public taxation, and in part by the income from endowment funds given by Charles M`Micken, Matthew Thoms, David Sinton and others.

The grounds for the music hall were given by the city and are perpetually exempt from taxation.

Among the institutions are the City infirmary (at Hartwell, a suburb), which, besides supporting pauper inmates, affords relief to outdoor poor; the Cincinnati hospital, which is supported by taxation and treats without charge all who are unable to pay; twenty other hospitals, some of which are charitable institutions; a United States marine hospital; the Longview hospital for the insane, at Carthage, Io m.

Its duty is to deliberate upon all administrative matters, including the budget, and it possesses certain powers over the finances; (3) The Financial Delegations (created by decree in 1898), an elective body whose duty is to investigate all matters affecting taxation and to vote the budget.

It imposed no new taxation, and left matters precisely as they were.

Elizabeth delayed the breach as long as she could, probably because she knew that war meant taxation, and that taxation was the most prolific parent of revolt.

But their representatives, assisted by the senators and deputies of the Basque Provinces in the Cortes, negotiated successive pacts, each lasting several years, securing for the three Provinces their municipal and provincial self-government, and the assessment, distribution and collection of their principal taxes and octroi duties, on the understanding that an agreed sum should be paid annually to the state, subject to an increase whenever the national taxation of other provinces was augmented.

This system of taxation and supervision is a great advance in the administration of public schools.

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.

From the palaces and retinues of thousands of servants attached to the royal service may be inferred at once the despotic power of the Mexican rulers and the heavy taxation of the people; in fact some of the most remarkable of the picture-writings are tribute-rolls enumerating by hundreds and thousands the mantles, ocelot-skins, bags of gold-dust, bronze hatchets, loads of chocolate, &c., furnished periodically by the towns.

There was oppressive taxation, restriction on commerce and manufacture in the interest of Spain, even vineyards having been prohibited; and the courts were very corrupt.

After 1896 substantial annual surpluses were spent in reducing taxation and in the extinction of debt.

In 1895 the 6% external debt was converted into a 5% debt, the bonds of which remained at a premium for 1902; in 1896 the alcabalas or interstate customs and municipal octrois were abolished, and replaced in part by direct taxation and increased stamp duties.

This board, which is composed of five members appointed by the supreme court for a term of two years, also assesses the taxes on the railways, and on telegraph and telephone lines; for railways the average rate of taxation is assessed on the estimated actual value of the road beds, rolling stock and equipment, and for the telegraph and telephone lines this rate is assessed on the estimated actual value of the poles, wires, instruments, apparatus, office furniture and fixtures.

Because of Daniel Webster's arguments in the Dartmouth College Case, and because his party had favoured the support of the Congregational Church by public taxation, he became very unpopular in this his native state.

This led to a protest (in 1870) from Montsioa, which he lodged with a landdrost at Potchefstroom in the Transvaal, threatening to submit the matter to the British high commissioner if any further attempt at taxation were made on the part of the Boers.

He accompanied the fugitive government to Konigsberg, where he rendered considerable service in the commissariat, and was afterwards still more useful as commissioner of the national debt and by his opposition to illconsidered schemes of taxation.

To enable it to bear the expense involved in all these undertakings, the local treasury was generally assisted by large benefactions, either in money or in works, from individual citizens; but direct taxation for municipal purposes was hardly ever resorted to.

When compelled to find means for financing the war in South Africa, he insisted on combining the raising of loans with the imposition of fresh taxation; and besides raising the income-tax each year, up to is.

The total value of church property (almost in its entirety exempt from taxation) reported in 1906 was $1,257,575,867, of which $935,942,578 was reported for Protestant bodies, $292,638,786 for Roman Catholic bodies, and $28,994,502 for all other bodies.

Each has its own documentary constitution; its legislature of two elective houses; its executive, consisting of a governor and other officials; its judiciary, whose decisions are final, except in cases involving Federal law; its system of local government and local taxation; its revenue, system of taxation, and debts; its body of private civil and criminal law and procedure; its rules of citizenship, which may admit persons to be voters in state and national elections under conditions differing from those prevailing in other states.

Administrative law, including the regulation of urban and rural local government, state and local taxation and finance, education, public works, the liquor traffic, vaccination, adulteration, charities, asylums, prisons, the inspection of mines and factories, general laws relating to corporations, railways, labor questions.

It enacts by-laws and ordinances, receives the reports of the local officials, passes their accounts, manages the town property, votes appropriations for each item of expenditure, and authorizes the necessary taxation.

The latter have the management of county buildings, such as courthouses ar,d prisons, have power to lay out new main highways, to grant licences, and to apportion among the towns and cities the taxation necessary to meet county expenses.

The board of, education, which controls the public schools, is usually largely independent of the council, and in some important cities has an independent power of taxation.

The secretary of the treasury sends annually to Congress a report containing a statement of the national income and expenditure and of the condition of the public debt, together with remarks on the system of taxation and suggestions for its improvement.

The taxation of corporations is recent and rapidly increasing.

Restrictions upon the taxing power, and unwise classifications of property for taxation purposes, embodied without good understanding in state constitutions, have been a primary obstacle to the development of sound systems of taxation in the several states.

A lack of interstate cumity, and double taxation of certain classes of property, have also offered difficulties.

The attempts of the Federalist party to create a system of internal taxation was a leading cause of its downfall.

Of recent years the growing stringency of both national and local finances by enormously increased disbursements has made important the question of the relation of national with state and local taxation.

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.

Some were afraid of increased taxation.

In all the provinces elementary, and in some cases secondary, education is free, the funds for its support being derived from local taxation and from government grants.

He declared that if he were in Great Britain he would be a free trader, but that free trade or protection must be applied according to the necessities of a country, and that which protection necessarily involved taxation it was the price a young and vigorous nation must pay for its development.

He spent large sums upon new buildings and in endowing the monks, and in his endeavour to relieve the pressure of taxation disorganized the finances of the state.

To encourage the establishment of cotton mills the legislature of 1896-1897 exempted from taxation during the succeeding ten years all capital that should be invested in the manufacture of cotton, provided that $50,000 or more be invested in buildings and machinery.

Prospects of an income from the banks led the legislature of 1836 to abolish all taxation for state purposes.

This growth in cotton manufactures is due to various causes, among them being_ the proximity of raw material, convenient water-power, municipal exemption from taxation and the cheapness of labour.

In 1908 the common school fund approximated $3,786,830, of which amount the state paid $2,163,200 and about $1,010,680 was raised by local taxation.

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.

He inherited great difficulties - the feud with France, the dissensions of the continental provinces, the growing indifference of England to foreign conquests, the discontent of all his subjects with a strict executive and severe taxation.

But these measures failing, he proposed to the king the suppression of internal customs, duties and the taxation of the property of nobles and clergy.

For the taxation of the Jews in the middle ages, see Bridges, The Jews of Europe in the Middle Ages, and Gneist's History of the English Constitution.

On his arrival in Norway Haakon gained the support of the landowners by promising to give up the rights of taxation claimed by his father over inherited real property.

William of Tyre was once astonished to find him questioning, on a bed of sickness, the resurrection of the body; and his taxation of clerical goods gave umbrage to the clergy generally.

The Territory was without the forms of local government common to the United States until 1905, when the Territorial legislature divided it into five counties 1 without, however, giving to them the usual powers of taxation.

Moreover, the budget was certain to show a surplus and taxation could be remitted.

The correspondence between Mr Chamberlain and Mr Balfour (September 9th and 16th) was published, and presented the latter in the light of a sympathizer with some form of fiscal union with the colonies, if practicable, and in favour of retaliatory duties, but unable to believe that the country was yet ready to agree to the taxation of food required for a preferential tariff, and therefore unwilling to support that scheme; at the same time he encouraged Mr Chamberlain to test the feeling of the public and to convert them by his missionary efforts outside the government.

Mr Chamberlain spoke all over the country, advocating a definite scheme for reorganizing the budget, so as to have more taxes on imports, including food, but proposing to adjust the taxation so as to improve the position of the workingclasses and to stimulate employment.

The heavy taxation of the war years was still retained, to the disgust especially of the income-tax payers; and new issues arose over the Education Act, labour questions, and the introduction of Chinese labour into South Africa (in 1904), which were successfully used against the government in the constituencies.

Despite the harsh land-laws and grinding taxation which prevent them, with all their industry and thrift, from securing the freehold of the patch of ground cultivated by each peasant family, the Asturians regard themselves as the aristocracy of Spain.

None of these officials receive salaries; they are only exempt from taxation, and some have grants of land made to them.

The Savoyards encouraged his natural tendency to support the Papacy against the Empire; at an early date in the period of misrule he entered into a close alliance with Rome, which resulted in heavy taxation of the clergy and gave great umbrage to the barons.

Under the Romans Clazomenae was included in the province of Asia, and enjoyed an immunity from taxation.

The burden of taxation became more and more intolerable as the power of Rome decreased, and the loyalty of her remaining provinces was seriously impaired in consequence.

The tyranny of these nobles drove the peasantry and smaller vassals to seek the protection for life and property, the equality of taxation and of justice, which could be found only inside the walled city and under the rule of the archbishop. Thus Milan grew populous, and learned to govern itself.

In place of the old system of privileges and exemptions were set equality before the law, universal liability to taxation, abolition of serfdom, security of person and property, liberty of conscience and of the press.

According to the fundamental law (Grondwet) of 1887, they are chosen by the provincial states, not only from amongst those who bear the greatest burden of direct taxation in each province, but also from amongst great functionaries and person's of high rank.

In 1810 the Northern Netherlands by decree of Napoleon were incorporated in the French empire, and had to bear the burdens of conscription and of a crushing weight of taxation.

The fundamental law of 1848 enacted that the first chamber of the StatesGeneral should be elected by the Provincial Estates instead of being appointed by the king, and that the second chamber should be elected directly by all persons paying a certain amount in taxation.

Sir Robert Giffen continued in later years to take a leading part in all public controversies connected with finance and taxation, and his high authority and practical experience were universally recognized.

The provincial population, crushed under a load of unjust taxation, could no longer furnish soldiers in the numbers required for the defence of the empire; and on the other hand, the emperors, ever fearful that a brilliantly successful general of Roman extraction might be proclaimed Augustus by his followers, preferred that high military command should be in the hands of a man to whom such.

With regard to taxation he takes very definite views.

The best taxes, he says, are those levied on consumption, especially on Taxation luxuries, for these are least heavily felt.

The pope, in his opposition to the imposition of royal taxation upon the clergy, went so far in the bull Clericis laicos of 1296 as to forbid any lay authority to demand taxes from the clergy without his consent.

On the other hand, they withdrew large tracts of fertile and productive land from taxation (one-half of the cultivated land of the vilayet was said to be administered for the sultan's privy purse), and thus greatly reduced the revenue of the vilayet.

Since the time (1868-1872) of Midhat Pasha, who did much to bring the independent Arab tribes under control, the Turkish government has been, however, gradually strengthening its grip on the country and extending the area of conscription and taxation.

No assessment can be levied on lands which have not been watered, and the law of Egypt requires that in order to render land liable to taxation the water during the Nile flood must have flowed naturally over it.

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

But his Taxation no Tyranny was a pitiable failure.

The moneys for the purpose are mainly derived from general taxation (poor rates per se being but rarely directly levied), special funds and voluntary contributions.

The increase of trade and a system of taxation provided the governing body with funds, which were used to fortify the city and in other ways to make life and property more secure.

They claimed the right of sanctioning taxation; they made their voice heard about the expenditure of public money; they insisted, although perhaps not very effectually, on justice being administered.

The common penny as a means of taxation fell into the background, and in its place a scheme was accepted which it was thought would provide the king witF an army of about 30,000 men.

In them the armies are incorporated in the Prussian army; the railways are generally merged in the Prussian system; indirect taxation, post office, Waldeck and nearly the whole of the judicial arrangements are imperial.

Direct taxation was opposed by the governments of the states, which did not desire to see the imperial authorities interfering in those sources of revenue over which they had hitherto had sole control; moreover, the whole organization for collecting direct taxes would have had to be created.

The result was that the sum to be contributed by the individual states constantly increased, and the amount to be raised by direct taxation, including local rates, threatened to become greater than could conveniently be borne.

From 1871 to 1879 the contribution of the states had varied from 94 to 67 million marks; under the new system the surplus of the contributions made by the states over the grant by the imperial treasury was soon reduced to a very small sum, and in 1884-1885 the payments of the empire to the states exceeded the contributions of the states to the empire by 20 million marks, and this excess continued for many years; so that there was, as it were, an actual grant in relief of direct taxation.

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.

The first union of the Agrarian party, which was formed in 1876 under the name of the Society for the Reform of Taxation, did not place protection on.

There is no state Church, though buildings devoted to religious purposes are almost wholly exempt from municipal taxation.

By the British North America Act, which formed in 1867 the Dominion of Canada, the provinces have the right of direct taxation only.

Another third comes from the Dominion subsidy, granted in lieu of the power of indirect taxation, and the remainder from the sale or lease of crown lands, timber and minerals.

Of these such as are incorporated are aided by exemption from municipal taxation.

Meanwhile the old system of provincial diets and estates was continued or revived (in 1816 in Tirol and Vorarlberg, 1817 in Galicia, 1818 in Carniola, 1828 in the circle of Salzburg), but they were in no sense representative, clergy and nobles alone being eligible, with a few delegates from the towns, and they had practically no functions beyond registering the imperial decrees, relative to recruiting or taxation, and dealing with matters of local police.

The people of that city suffering grievously under the earl's oppressive taxation, Lady Godiva appealed again and again to her husband, who obstinately refused to remit the tolls.

He had in his favour the mass of the inhabitants, who were worn out by the oppressive taxation imposed by their spendthrift rulers.

These conditions were that all rights of conquest acquired by the Fulani throughout Northern Nigeria passed to Great Britain, that for the future every sultan and emir and principal officer of state should be appointed by Great Britain, that the emirs and chiefs so appointed should obey the laws of the British government, that they should no longer buy and sell slaves, nor enslave people, that they should import no firearms, except flint-locks, that they should enforce no sentences in their courts of law which were contrary to humanity, and that the British government should in future hold rights in land and taxation.

It remained to organize the territories for British rule, to institute a reformed system of taxation, to establish courts of justice, and to open the country to civilized occupation.

In the first instance, as following upon conquest or potential conquest, the Fulani emirs who were appointed by government to each of the great native states were installed under a letter of appointment in which (in addition to rights of legislation, taxation and other powers inherent in suzerainty) the ultimate title to all land was transferred from the Fulani dynasty and vested in the British.

In 1905 a complete reorganization of the direct taxation of the country was introduced.

In the Pagan districts where no native machinery existed and no previous taxation had been in force, a nominal impost was levied and collected by the officers of the government through the agency of the village chiefs.

The taxation of the great cities formed a separate and very difficult problem.

The law laid down the method to be employed in this case, but pending the completion of the rural taxation this detailed application of the system was allowed to remain in suspense.

By the operation of the native courts proclamation, the taxation proclamation, and finally by the enforcement of native authority proclamations, the status of the native rulers, their powers and authority, were defined and legalized.

Of these the most notable was the construction (1898-1902) of the Assuan dam, which by bringing more land under cultivation permanently increased the resources of the country and widened the area of taxation.

Large sums were so advanced for the purposes of drainage and irrigation and other public works, and in relief of taxation.

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.

The only increase of taxation had been on tobacco, on which the duty was raised from P.T.

All the business of the country was overlooked by himtreasury, taxation, army, law-courts, expeditions of every kind.

He conciliated the inhabitants by the respect which he showed for their religion; he organized the government of the natives under two officers, who must have been already known to them (of these Petisis, an Egyptian, soon resigned his share into the charge of his colleague Doloaspis, who bears, a Persian name.) But Alexander designed his Greek foundation of Alexandria to be the capital, and entrusted the taxation of Egypt and the control of its army and navy to Greeks.

The Bucolic war caused infinite damage to the agriculture of the country and marks the beginning of its rapid decline under a burdensome taxation.

Conversions of Copts to Islam were at first rare, and the old system of taxation was maintained for the greater part of the first Islamic century.

The outbreaks in all cases are attributed to, increased taxation.

In 828, when Mamflns brother Motasim was feudal lord, a violent insurrection broke out in the IJauf, occasioned, as usual, by excessive taxation; it was partly quelled in the next year by Motalim, who marched against the rebels with an army of 4000 Turks.

The troubles of Egypt were now increased by an insufficient inundation, and great scarcity prevailed, aggravated by the taxation to which the beys were compelled to resort in order to pay the troops; while murder and rapine prevailed in the capital, the riotous soldiery being under little or no control.

The crown-lands and most of the towns were under his immediate jurisdiction, but by the side of the crown-lands lay the estates of the nobility, which already comprised about one-half of the superficial area of Denmark, and were in many respects independent of the central government both as regards taxation and administration.

The nobility at first claimed exemption from taxation altogether, while the clergy and burgesses insisted upon an absolute equality of taxation.

It fell to the ground for want of adequate support; but another proposition, the fruit of secret discussion between the king and his confederates, which placed all fiefs under the control of the crown as regards taxation, and p rovided for selling and letting them to the highest bidder, was accepted by the Estate of burgesses.

In January 1661 a land commission was appointed to investigate the financial and economical conditions of the kingdoms; the fiefs were transformed into counties; the nobles were deprived of their immunity from taxation; and in July 1662 the Norwegian towns received special privileges, including the monopoly of the lucrative timber trade.

The session 1900-1901 was remarkable for the further disintegration of the Conservative party still in office (the Sehested cabinet superseded the Horring cabinet on the 27th of April 1900) and the almost total paralysis of parliament, caused by the interminable debates on the question of taxation reform.

Pomerania and Neumark were freed from taxation for two years, Silesia for six months.

In Oriental systems of taxation high imposts on salt are seldom lacking and are often carried out in a very oppressive way, one result of this being that the article is apt to reach the consumer in a very impure state largely mixed with earth.

To this journal he contributed a history of German taxation and commerce.

He distinguished himself by his reform of the Prussian system of taxation, the one really successful measure of the new reign in internal affairs.

Taxation and the appointment of the Lyciarch and other magistrates were vested in the assembly.

The archbishops appear to have had almost royal power throughout the liberty, including the rights of trying all pleas of the crown in their court, of taking inquisitions and of taxation.

Since that date the most important changes effected in the elementary education system were the abolition, in 1886, of individual inspection of the lower standards - afterwards extended to the whole of the standards, the inspectors applying a collective test, the " block-grant " system, to the efficiency of a school - and the abolition of school fees (1889) for the compulsory standards, the loss being made up principally by a parliamentary grant, and partly by a proportion, earmarked for the purpose, of the proceeds of the Local Taxation (Customs and Excise) Act 1890, and the Education and Local Taxation Account (Scotland) Act 1892.

There was, technically speaking, no taxation.

The country, crushed by inevitable taxation, was discontented, and not reconciled by Edward's grant of commercial privileges.

For nearly two centuries each reign began with a long royal minority, increasing the power and multiplying the resolved to stand by the Steward and the blood of Bruce, preferred the heavy taxation and the turbulence inevitable under such a king as David to union under an English prince.

But the necessary taxation was resisted by various nobles, including John of the Isles (1368), who had married a daughter of the Steward.

Scotland was to have forty-five members and sixteen elected peers at Westminster; the holders of Darien stock were compensated; as a balance to equality of taxation a pecuniary equivalent was to be paid, the kirk and Scottish courts of justice were safeguarded (final appeal being to the British House of Lords), and Scots shared English facilities and privileges of trade, in name, for many years passed before Scotland really began to enjoy the benefits.

These powers include direct taxation within the province in order to raise revenue for provincial purposes and the control of municipalities and other local bodies, and of " elementary education " - which embraces all education other than university.

He was also asked by the national assembly to draw up a new scheme of taxation in connexion with which he produced a report De la richesse territoriale de la France, and he was further associated with committees on hygiene, coinage, the casting of cannon, &c., and was secretary and treasurer of the commission appointed in 1790 to secure uniformity of weights and measures.

But in the matter of liability to the duties of citizenship, military service and taxation, he was entirely on a level with the patrician.

The first state school law, which provided for state taxation for public schools, was enacted ill 1825.

The section providing for taxation, however, was repealed, but free schools supported by the sale of land reserved for education and by local taxation were established as early as 1834.

In1907-1908the total school revenue, ninetenths of which was derived from local taxation and the remainder chiefly from a state appropriation (for the year in question, $1,057,000) including the proceeds derived from permanent school funds secured by the gift and sale of public lands on the part of the United States Government, was $39,989,510 22.

Through the efforts of Governor Thomas Ford (1800-1850) a movement to repudiate the state debt was defeated, and a plan was adopted by which the entire debt could be reduced without excessive taxation, and by 1880 practically the entire debt was extinguished.

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.

At first he made a good use of this, counselling economy, decreasing taxation, disbanding 25,000 soldiers and restoring liberty to the persecuted Jansenists.

The administration of taxation, the distribution of booty, and the regulation of the calendar also devolved upon them.

Besides the making of boxes and barrels and other articles necessarily Involved in its sugar and tobacco trade, Havana also, to some extent, builds carriages and small ships, and manufactures iron and machinery; but the weight of taxation during the Spanish period was always a heavy deterrent on the development of any business requiring great capital.

By them are deter mined all matters ofeace or war, legislation taxation p ?

The repression of crime and the demand of taxation he regards alike as tyranny.

Taxation of all kinds was heavily increased, and systematically collected.

That local taxation as a whole, though susceptible of some redistribution, is neither immoderate nor burdensome.

Communication is now free; and it has been found that prices are absolutely lowered by thus bringing the consumer nearer to his market, even though the rate of taxation be increased.

The limit of taxation and restriction is the point at which too great encouragement is given to smuggling.

The plant is universally grown by the cultivators for their own smoking, and, like everything else, was subject to taxation under native rule; but the impossibility of accurate excise supervision has caused the British government to abandon the impost.

An agreement with France at the beginning of the decade secured to Indian produce imported into that country the benefits of the minimum tariff, thus protecting the coffee industry from taxation in French ports on a scale which would have seriously hampered the trade.

Revenue is raised chiefly from customs, excise duties and direct taxation.

In the case of the annexation of the territories of the Transvaal republic and Orange Free State, a rather complicated situation arose out of the facts, on the one hand, that the ceding states closed their own existence and left no recourse to third parties against the previous ruling authority, and, on the other, that, having no means owing to the de facto British occupation, of raising money by taxation, the dispossessed governments raised money by selling certain securities, more especially a large holding of shares in the South African Railway Company, to neutral purchasers.

Revenue is derived from customs duties, direct taxation and tribute paid by the nomad tribes.

Thus the Verrines are our chief source of information for the government of the provinces, the system of taxation, the powers of the governor.

After the administration of justice he directed his organizing activity, as the circumstances demanded, chiefly towards financial questions - the incidence of taxation in the conquered territories,' and the application of the vast resources which poured into the treasury at Medina.

Moreover, Hajjaj, in order to maintian the regular revenue from taxation, had been obliged to introduce stringent regulations, and had compelled a great many villagers who had migrated to the cities to return to their villages.

The draining and tilling of submerged or uncultivated land on a large scale, the promotion of agriculture in every way, in particular by the digging of channels, and the regulation of the system of taxation, were carried out on his initiative.

Yazid discovered soon that the system of taxation as regulated by Hajjaj could not be altered without serious danger to the finances of the empire, and that he could not afford the expenses which his prodigal manner of life involved.

Nasr instituted a system of taxation, which, if it had been introduced earlier, would perhaps have saved the Arabic domination.

Any Korean can become a landowner by reclaiming and cultivating unoccupied crown land for three years free of taxation, after which he pays taxes annually.

Regulations were framed for the purpose of establishing adequate supervision over the revenue and expenditure for the abolition of irregular taxation and extortions, as well as the practice of farming out the collection of the revenue to individuals, and, generally, to adapt the whole collection and expenditure of the national revenue to modern ideas of public finance.

Taxation was placed on an equable basis.

The former is supported with very great liberality by the state; and the latter, the endowment of which is private (the state, however, exempting it from taxation), is one of the richest educational institutions of America.

National politics were put first, to the complete ignoring of excessive taxation, financial extravagance, ignorant legislation and corruption in California.

A commissioner of taxation who is appointed by the governor with the concurrence of the Senate for a term of four years exercises a general supervision over all tax officers and the boards of equalization.

He continued steadfastly to oppose the taxation of the American colonists, and signed, in 1778, the protest of the Lords in favour of an address to the king on the subject of the manifesto of the American commissioners.

This jurisdiction is undoubtedly extensive, comprising among others, power to legislate concerning trade and industry, criminal law, taxation, quarantine, marriage and divorce, weights and measures, legal tender, copyrights and patents, and naturalization and aliens.

The repeal of the Stamp Act, followed as it was by the Townshend scheme of indirect taxation, displeased Virginia quite as much as had the former more direct system of taxation.

When the Burgesses undertook in May 1769 to declare in vigorous resolutions that the right and power of taxation, direct and indirect, rested with the local assembly, the governor hastily dissolved them, but only to find the same men assembling in the Raleigh tavern in Williamsburg and issuing forth their resolutions in defiance of executive authority.

Abuses were remedied, the provincials protected from oppression, and the burdens of taxation lightened.

As the breach widened, he even opposed petitions to the king and parliament, on the ground that the claims to taxation and control had been put forward by the ministry on the basis of right, not of expediency, that the ministry could not abandon the claim of right and the colonies could not admit it, and that petitions must be, as they already had been, rejected.

His letters during his service in Congress show that he had fully grasped the questions at issue, that he was under no delusions as to the outcome of the struggle over taxation, and that he expected war.

Taxation has been very erratic. From 1877 to 1893 the total assessment rose steadily from $3,453,946 to $238,722,417; it then fell at least partly owing to the depreciation in and uncertain values of mining property, and from 1894 to 1900 fluctuated between 192.2 and 216.8 million dollars; in 1901 it was raised to $465,874,288, and fluctuated in the years following; the estimated total assessment for 1907 was $365,000,000.

As yet no more definite principle has been discovered than the somewhat obvious one of measuring the proposed items of outlay (I) against each other, (2) against the sacrifice that additional taxation involves.

A second general feature is the relative decline of the receipts from state property and industries in contrast to the expansion of taxation.

In fact the special maxims usually placed under the head of taxation have really a wider scope as governing the whole financial system.

The theory of well-organized public finance is also discussed under Taxation and National Debt.

Financial organization makes its earliest appearance in the great Eastern monarchies, in which tribute was regularly collected and the oldest and most general form of taxation - that levied on the produce of land - was established.

Direct taxation received much greater expansion.

Taken together with the liturgies, the " eisphora " placed a very heavy burden on the wealthier citizens, and this financial pressure accounts in great part for the hostility of the rich towards the democratic constitution that facilitated the imposition of graduated taxation and super-taxes - to use modern terms - on the larger incomes.

From this date the expenses of the Roman state " were undisguisedly supported by the taxation of the provinces."

The great form of indirect taxation consisted in the customs dues (portoria), which were collected at the provincial boundaries and varied in amount, though the maximum did not exceed 5 Under the same head were included the town dues (or octrois).

With the growing needs of the state this taxation became more rigorous and was one of the great grievances of the population, especially of the sections that were declining in status and passing into the condition of villenage.

The barbarian invaders, though they were accustomed to contributions to their chiefs and to the payment of commodities as tributes or as penalties, had no acquaintance with the working of a regular system of taxation.