Taxes Sentence Examples

So, how much in taxes would you be willing to pay?

Taxes will rise, and social programs will grow.

He makes us pay taxes and gives us nothing in return.

Everything was perfectly legal and taxes paid.

To this sum the land and poll-tax and other direct taxes contributed £374,630.

The direct taxes fall into two classes.

In other words, the government taxes and spends about $300 per person per year.

In Albania serious discontent, resulting in an insurrection (May-September 1909), was caused by the political rivalry between Greeks and Albanians and the unwillingness of the Moslem tribesmen to pay taxes or to keep the peace with their neighbours, the Macedonian Serbs.

But in communes the revenues of which exceed 120,000, the budget is always submitted to the president of the republic. The ordinary revenues include the produce of additional centimes allocated to communal purposes, the rents and profits of communal property, sums produced by municipal taxes and dues, concessions to gas, water and other companies, and by the octroi or duty on a variety of articles imported into the commune for local consumption.

Their officials are a clerk, five trustees, a collector of taxes and a treasurer.

He arrested the persons who refused to pay taxes, and sent Cony's lawyers to the Tower.

The representative body is composed half of elected members, and half of citizens who pay the highest taxes.

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.

An administrative tribunal called the cour des corn ptes subjects the accounts of the states financial agents (trsorierspayeurs, receveurs of registration fees, of customs, of indirect taxes, &c.) and of the communesi to a close investigation, and a vote of definitive settlement is finally passed by parliament.

Under the Constitution Act the Commonwealth is given the control of the postal and telegraph departments, public defence and several other services, as well as the power of levying customs and excise duties; its powers of taxation are unrestricted, but so far no taxes Dave been imposed other than those just mentioned.

Every Cuban paid about twice as heavy taxes as a Spaniard of the Peninsula.

The control of foreign policy, public works, the customs and the exchequer are in French hands, while the management of police, the collection of the direct taxes and the administration of justice between natives remain with the native government.

Taxes proper are divided into (a) taxes on business transactions and (b) taxes on articles of consumption.

Additional stamp duties and taxes were imposed in 1909 to meet the expenditure necessitated by the disastrous earthquake at the end of 1908.

Between 1884 and 1902 no fewer than 220,61 6 sales were effected for failure to pay taxes, while, from 1886 to 1902, 79,208 expropriations were effected for other debts not due to the state.

The former qualifications for electorship in local government elections have been modified, and it is now sufficient to pay five lire annually in, direct taxes, five lire of certain communal taxes, or a certain rental (which varies according to the population of a commune), instead of being obliged to pay, as previously, at least five lire annually of direct taxes to the state.

For Joseph, the son of Tobiah and nephew of Onias, went to court and secured the taxes of Palestine, when they were put up to auction.

Sanitary taxes, £T20,519, and fisheries and sporting licenses affected to the service of the public debt, £T153,990.

Thus it is explained in the preface to the budget that the revenues " proceeding from the deposed sultan " are not classed together under one heading, but that they have been apportioned to the various sections under which they should fall " whether taxes on house property or property not built upon, tithes, aghnam, forests, mines, cadastre, sport, military equipment, private domains of the state, various receipts, proceeds of sales, rents " - a truly comprehensive list which by no means set a limit to the private resources of Abd-ul-Hamid II., who looked upon the customs also as a convenient reserve on which he could, and did, draw when his privy purse was short of money.

The following is a summary of the local budget of Cambodia The chief sources of revenue are the direct taxes, including the poll-tax and the taxes on the products of the soil, which together amounted to £172,636 in 1904.

A homestead which is owned and occupied by a debtor as his dwelling place is exempt from seizure or sale for debts other than taxes, those secured by a mortgage on it, or those incurred for its improvement or repair, or for services performed by labourers or servants.

At that time there was no royal taille, strictly speaking; it was only the seigniorial taille transferred to the crown, but it was one of the first taxes his right to levy which upon all the inhabitants of the domain of the crown, whether serfs or roturiers, was recognized.

As the equites practically monopolized the farming of the taxes, they came to be regarded as identical with the publicani, not, as Pliny remarks, because any particular rank was necessary to obtain the farming of the taxes, but because such occupation was beyond the reach of all except those who were possessed of considerable means.

Gracchus ordered that the taxes, direct and indirect, should be increased, and that the farming of them should be put up to auction at Rome.

At the same time, the abolition of the indirect method of collecting the taxes in the provinces greatly reduced the political influence of the' equites.

They have the sole right also to impose duties on exports and taxes upon real estate, industries and professions, and transfers of property.

Both the national and state governments exercise the right to impose stamp and consumption taxes, and the municipalities likewise are permitted to impose licence and consumption taxes.

The department of industry, communications and public works takes the next highest proportion, but about half its expenditures are met by special taxes, as in the case of port works and railway inspection, and by the revenues of the state railways, telegraph lines and post office.

The maintenance of the court, and the salaries of so large a number of high officials, entailed the imposition of new taxes to meet these expenses.

But attendance at the diet was regarded by the bulk of the poorer deputies as an intolerable burden, and they frequently agreed to grant the taxes for two or three years in advance, so as to be saved the expense 1 Some of these were of gigantic size, e.g.

Moreover, to promote their own convenience, they readily allowed the king to assess as well as to collect the taxes, which consequently tended to become regular and permanent, while Matthias' reform of the treasury, which was now administered by specialists with separate functions, was economically of great benefit to the state.

The virtual suppression of Wladislaus was completed at the diet of 1492, when " King All Right " consented to live on the receipts of the treasury, which were barely sufficient to maintain his court, and engaged never to impose any new taxes on his Magyar subjects.

The war of each against all continued; no taxes could be collected; the holders of the royal domains refused to surrender them at the command of the diet; and the boy king had very often neither clothes to wear nor food to eat.

Every obstacle was opposed to the collection of the taxes which had been voted to put the kingdom in a state of defence.

The executive retorted by dissolving the diet on the 21st of August and levying the taxes by military execution.

He was under the general influence of the mercantilist views, and approved of energetic governmental interference in industrial matters, of high taxes on foreign manufactures and low duties on raw materials and articles of food, and attached great importance to a dense population.

In England the term is specially applied to the levying of public money contributions for local purposes, as distinguished from the "taxes" raised for what are treated as general state purposes.

The gross estimated rental is the rent at which a property might reasonably be expected to let from year to year, the tenant paying tithes, rates and taxes.

The only serious domestic trouble during Valdemar's reign was the rebellion of the Scanian provinces, which objected to the establishment of a strong monarchy inimical to local pretensions and disturbances, and especially to the heavy taxes and tithes necessary to support the new reign of law and order.

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.

The public funds were exhausted; taxes were impossible to collect; and the natives on the borders of the country and in the mountains of the north had thrown off all allegiance to the state.

The treasury was empty, the Boers refused to pay their taxes, and there was no power to enforce them.

He shows how, for purely personal ends, Kruger allied himself with the British faction who were agitating for annexation, and to undermine him and endeavour to gain the presidency, urged the Boers to pay no taxes.

Men who would not pay taxes to their own appointed governments, and who were daily expecting to be allowed to return to that condition of anarchy which they had come to regard as the normal order of things, were not likely to respond willingly to the tax-gatherer's demands.

In November matters were brought to a head by the wagons of a farmer named Bezuidenhout being seized in respect of the non-payment of taxes, and promptly retaken from the sheriff by a party of Boers.

The Lao, who descended from the mountain districts of Yunnan, Szechuen and Kweichow to the highland plains of upper Indo-China, and drove the wilder Kha peoples whom they found in possession into the hills, mostly adopted Buddhism, and formed small settled communities or states in which laws were easy, taxes light and a very fair degree of comfort was attained.

It has its council of notables, forming a sort of oligarchy which, through the medium of a mayor and two subordinates, directs the interior affairs of the community - policing, recruiting, the assignment and collection of taxes, &c. - and has judicial power in less important suits and crimes.

The direct taxes, which go to the local budget of Annam, consist primarily of a poll-tax levied on all males over eighteen and below sixty years of age, and of a land-tax levied according to the quality and the produce of the holding.

The public revenues are derived from customs taxes and charges on imports and exports, transit taxes, cattle taxes, profits on coinage, receipts from state monopolies, receipts from various public services such as the post office, telegraph, Caracas waterworks, &c., and sundr y taxes, fines and other sources.

To meet these, taxes were increased wherever possible, thus increasing both sides of the budget beyond its normal for those years.

This body was to have control of Indian affairs, impose taxes, nominate all civil officers, authorize the opening of new lands to settlement, and in general have charge of colonial defence, and of the enlistment, equipment and maintenance of an army.

Other important sources of revenue are the rents from state lands, forests, and miscellaneous items such as fishery, revenue and irrigation taxes.

Taxes and land revenue are light; markets for the disposal of produce are constant and prices good; while fresh land is still available in most districts.

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.

He increased his bodyguard to Boo men, all Frenchmen, who behaved with the greatest licence and brutality; by his oppressive taxes, and his ferocious cruelty towards all who opposed him, and the unsatisfactory treaties he concluded with Pisa, he accumulated bitter hatred against his rule.

Along with these crimes against religion went treason to the emperor, offences against the laws, especially counterfeiting, defraudation in taxes, seizure of confiscated property, evil conduct of imperial officers, &c. There is no formal definition of sacrilege in the code of Justinian but the conception remains as wide.

The taxes with the booty from conquests were to be sent to Arabia for distribution among the Moslems. Omar tried to prevent the advance of conquests lest Arabia should suffer.

A Turkish detachment collecting taxes in the Bani Merwan lands north of Hodeda was destroyed by a body of Arabs.

Citizenship is accorded to all Peruvians over the age of 21 and to all married men under that age, and the right of suffrage to all citizens who can read and write, or possess real estate or workshops, or pay taxes.

The public revenues are derived from customs, taxes, various inland and consumption taxes, state monopolies, the government wharves, posts and telegraphs, &c. The customs taxes include import and export duties, surcharges, harbour dues, warehouse charges, &c.; the inland taxes comprise consumption taxes on alcohol, tobacco, sugar and matches, stamps and stamped paper, capital and mining properties, licences, transfers of property, &c.; and the state monopolies cover opium and salt.

The first thing done at his instance was to relieve the starving populace within and without the walls; shops were opened to give work to the unemployed; all taxes, especially those weighing on the lower classes, were reduced; the strictest administration of justice was enforced, and all men were exhorted to place their trust in the Lord.

A curious survival of the old system exists in the provision that only those who pay taxes on $134 worth of property may vote for members of city -councils or on propositions to levy taxes or to expend public money.

He replenished the treasury by a more equable and rational system of assessing and collecting the taxes.

Even the task of transmitting to the central government provincial taxes paid in kind had to be discharged by specially organized parties, and this journey from the north-eastern districts to the capital generally occupied three months.

The chief sources of revenue are direct and indirect taxes, domains and railways.

The taxes are collected directly, and must meet the needs of the province, before any sum is remitted to the Imperial Treasury.

In almost all countries heavy taxes are levied on manufactured alcohol mainly as a source of revenue.

Its character is distinctly democratic. The property qualification of state senators and the restriction of suffrage to those who have paid county or poll taxes are abolished; but suffrage is limited to male adults who can read the state constitution in English, and can write their names, unless physically disqualified, and who have registered.

In order to attract capital to the state, the legislature has reduced the taxes on corporations, has forbidden the repeal of charters, and has given permission for the organization of corporations with both the power and name of trust companies.

Besides the income from interest and dividends on investments, the state revenues are derived from taxes on licences, on commissions to public officers, on railway, telegraph and telephone, express, and banking companies, and to a slight extent from taxes on collateral inheritance.

Each county has its own administrative boards and officers; and there are two justices of the peace and two constables for every township. The board of supervisors, consisting of not more than seven members, elected for a term of three years, has the care of county property and the management of county business, including highways and bridges; it fixes the rate of county taxes within prescribed limits, and levies the taxes for state and county purposes.

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.

Several important attempts have been made to effect a segregation as between state and local taxes, but for the most part without success.

Notwithstanding the alarm occasioned by Braddock's defeat, the old quarrel between the proprietors of Pennsylvania and the assembly prevented any adequate preparations for defence; " with incredible meanness " the proprietors had instructed their governors to approve no act for levying the necessary taxes, unless the vast estates of the proprietors were by the same act exempted.

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."

In 1773 there appeared in the Public Advertiser one of Franklin's cleverest hoaxes, " An Edict of the King of Prussia," proclaiming that the island of Britain was a colony of Prussia, having been settled by Angles and Saxons, having been protected by Prussia, having been defended by Prussia against France in the war just past, and never having been definitely freed from Prussia's rule; and that, therefore, Great Britain should now submit to certain taxes laid by Prussia - the taxes being identical with those laid upon the American colonies by Great Britain.

Taxes are uncompensated payments; they may be described as of the nature of robbery.

Customs and indirect taxes yield more than three-fifths of the total revenue, and direct taxes less than one-fourth.

The burghers generally, however, had not learned the need of discipline, of confidence in their elected rulers, or that to carry on a government taxes must be levied.

In 1851 Greeley visited Europe for the first time, serving as a juryman at the Crystal Palace Exhibition, appearing before a committee of the House of Commons on newspaper taxes, and urging the repeal of the stamp duty on advertisements.

But her armaments were not then adequate to give effect to a strong-handed policy, so that for some years thereafter the government had both to impose heavy burdens on the people and to pursue a foreign policy of marking time, and endured the fiercest criticism on both counts, for the idea of war with Russia was as popular as the taxes necessary to that object were detested.

He denies that all taxes fall finally on the land.

Calculating the actual, societal costs of fatty foods, alcohol, cars, pet ownership, mercury thermometers, air conditioning, solar panels, razor blades, jogging shoes, and ten thousand other things, and incorporating those costs in the prices as taxes would lead to a vastly more efficient allocation of resources.

To some extent, we have this in the form of high taxes on cigarettes, which are seen to have negative externalities, and a home interest deduction on income taxes, as home ownership is viewed as having positive social good.

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.

The natives are ordinarily under the direct rule of their own recognized chiefs, but in all the organized districts the governor alone has the power of life or death, of levying taxes, of carrying on war, of controlling waste lands and forests, and of administering justice to non-natives.

By this agreement the king and his people pledged themselves to pay hut and gun taxes to the administration of the protectorate.

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

The hut and poll taxes yield about £62,000 a year.

The revenue of German New Guinea is derived from taxes, dues and licences, and amounted on the 31st of March 1892 to about £3000; on the same rate, 1901, to £3750.

The public roads and other works of the province are excellent, and, like those of the rest of the Basque provinces, entirely kept up by local initiative and taxes.

That discovered in 1517 made a deep impression on the authorities by reason of its vast extent, and doubtless led the diet of Augsburg to allude to the danger which lay in the refusal of the common man to pay the ecclesiastical taxes.

The exemption does not extend, however, to the prohibition of sale for taxes, and in case the householder's buildings are on land which he has leased those buildings are not exempt from sale or levy for the ground rent.

The towns elected (until 1856) the deputies to the general court, and were the administrative units for the assessment and collection of taxes, maintaining churches and schools, organizing and training the militia, preserving the peace, caring for the poor, building and repairing roads and bridges, and recording deeds, births, deaths and marriages; and to discuss questions relating to these matters as well as other matters of peculiarly local concern, to determine the amount of taxes for town purposes, and to elect officers.

In the larger " towns " the officers elected at this meeting may consist of five, seven or nine selectmen, a clerk, a treasurer, three or more assessors, three or more overseers of the poor, one or more collectors of taxes, one or more auditors, one or more surveyors of highways, a road commissioner, a sewer commissioner, a board of health, one or more constables, two or more field drivers, two or more fence viewers, and a tree warden; but in the smaller " towns " the number of selectmen niay be limited to three, the selectmen may assess the taxes, be overseers of the poor, and act as a board of health, and the treasurer or constable may collect the taxes.

In the same year the amount of the various school taxes and other contributions was $30.53 for each child in the average membership of the public schools, and the highest amount for each child in any county was $35.77 in Suffolk county, and in any township or city $68 01 - in Lincoln.

Massachusetts led, about 1850, in the founding of town and city libraries supported by public taxes, and by 1880 had established more of such institutions than existed in all other states combined.

Encouraged by these and other conventions in order to obstruct the collection of debts and taxes, a mob prevented a session of the Court of Common Pleas and General Sessions of the Peace at Northampton on the 29th of August, and in September other mobs prevented the same court from sitting in Worcester, Middlesex and Berkshire counties.

Church property paid its share of the communal taxes, and religious houses were subject to civil inspection.

The convention which drafted the Constitution of the United States attempted to secure a balance of interests by apportioning both representatives in Congress and direct taxes according to population.

But under the second constitution the most that was required of any white voter was the payment to the state er county of taxes on either personal or real property, and by an amendment of 1826 this requirement was abolished.

This board has certain administrative and legislative powers, such as the care of county property, the borrowing of money for the erection of county buildings, the fixing of the salary of the county treasurer and of other county officers, the levying of county taxes and the division of the county into assembly districts and school commissioners' districts.

A homestead consisting of a lot of land with one or more buildings, and properly designated as such in the office of the county clerk, but not exceeding $1000 in value, is exempt from forced sale so long as it is owned and occupied as a residence by a householder having a family or by a married woman, except to recover the purchase money, to satisfy a judgment obtained before it was designated as a homestead, or to collect taxes upon it.

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.

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 aggregate of taxes received by the state treasury through the comptroller's department for the fiscal year ending September 30, 1909, was $23,000,000.

The colonists of the patroons were exempted from all taxes for a period of ten years, but were forbidden to manufacture any cloth whatever.

It denied his right to levy certain war taxes, and when it had in vain protested to him against his arbitrary measures it sent a petition, in 1644, to the States-General for his recall, and this was granted.

The first, styled a charter of liberties and privileges, required that an assembly elected by the freeholders and freemen should be called at least once every three years; vested all legislative authority in the governor, council and assembly; forbade the imposition of any taxes without the consent of the assembly; and provided for religious liberty and trial by jury.

The state legislature biennially fixes the rate of taxes for state purposes; the amount of this levy is now limited by the Constitution to 21 mills on the dollar.

The board of county commissioners fixes the rate of county taxes and levies those taxes; and the county treasurer collects the taxes of the state and those of the county.

All male citizens twenty-five years old and upwards who pay 3 marks per annum in taxes have the suffrage; and all above thirty years of age who pay 30 marks in annual taxes are eligible as members of the lower house.

The chief sources of income are taxes, state-railways and public forests and domains.

To its educational advantages, already conspicuous, he added the three Fi rstenschulen at Pforta, Grimma and Meissen, and for administrative purposes, especially for the collection of taxes, he divided the country into the four circles of the Electorate, Thuringia, Meissen and Leipzig.

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.

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.

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.

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."

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

The homestead of any family in the state is exempt from attachment, lien or forced sale, except for taxes or purchase money, provided it has been properly recorded; but it can embrace only one dwelling house, cannot include gold or silver mines, and is limited in value to $5000 to one acre if within a town plat, to 40 acres if it is in the country and was acquired under the laws of the United States relating to mineral lands, and to 160 acres of other land in the country.

In 1908 the total expenditures for public schools were $3,152,006 ($1,633,594 being for teachers' salaries) and the total receipts were $3,853,695, of which $2,283,038 was from district taxes.

Poll taxes are levied by the counties and townships for school and local purposes.

The exemption is not valid against a debt created for the purchase money, or against taxes levied on the property, or against mechanics' or labourers' liens for work done or material furnished for improvements, or against a mortgage acknowledged by both husband and wife.

There are no special corporation taxes, but licence-charges are levied upon express and sleeping-car companies, and a tax is laid on the premiums of insurance companies.

Mary had to undertake not to declare war, make peace, or raise taxes without the consent of the States, and not to employ any but natives in official posts.

A guerrilla war was still carried on by his subjects, but their principal leader, the chief Panglima Polim, was captured in 1907; in1908-1910the condition of Achin under the military rule of General Swart was one of almost unbroken peace, and taxes were regularly paid.

It set up a conseil representatif or legislature of 250 members, which named the conseil d'etat or executive, while it was itself elected by a limited class, for the electoral qualification was the annual payment of direct taxes to the amount of 20 Swiss livres or about 23 shillings.

This flourishing industry, which fully occupied 40,000 boats and 300,000 fishers assembled from all parts of Europe to catch and salt the favourite Lenten fare of the whole continent, was the property of the Danish crown, and the innumerable tolls and taxes imposed by the king on the frequenters of the market was one of his most certain and lucrative sources of revenue.

All the German states formed a customs union, with free trade between them, except so far as differing internal taxes in the several states made some modifications necessary.

The internal taxes of the war were applied not only in the form of income taxes, stamp taxes, licence and gross receipts taxes, but also as direct excise taxes on many commodities.

The import duties were correspondingly raised, partly by way of off-set to the internal taxes, partly as a means of getting additional revenue, and finally in some degree because of a disposition to protect domestic industries.

Some further changes were made in 1865, and the close of the war thus left the United States with a complicated system of very high taxes both on imported duties and on domestic products.

The main features of the tariff history of the United States since the Civil War have been that the internal taxes have been almost entirely swept away, the import duties on purely revenue articles similarly abolished, while those import duties that operated to protect domestic industries have been maintained, and indeed in many cases increased.

Next the internal taxes were gradually done away with, until nothing was left except the excise on beer, spirits and tobacco.

No further resort was made to internal taxes until the revenue act of 1898 was passed, at the outbreak of the Spanish War.

The union of Lublin, which led to the polonization of Lithuania, was the immediate occasion of a considerable exodus to the lowlands of the Dnieper of those serfs who desired to escape from the taxes of the Polish government and the tyranny of the Polish landlords.

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.

In London, where rent, rates and taxes have all to be paid, precisely as if the gardens were a profit-distributing private institution, the annual expenditure under these headings amounts to about £ 2000.

Personally most frugal, Leo reduced taxes, made justice less costly, and was able to find money for certain public improvements; yet he left the finances more confused than he had found them, and even the elaborate jubilee of 1825 did not really mend matters.

At the conclusion of its work it recommended greater military control for each of the several states and that the Federal constitution be so amended that representatives and direct taxes should be apportioned among the several states " according to their respective numbers of free persons," that no new state should be admitted to the Union without the concurrence of two-thirds of both Houses of Congress, that Congress should not have the power to lay an embargo for more than sixty days, that the concurrence of two-thirds of the members of both Houses of Congress should be necessary to pass an act " to interdict the commercial intercourse between the United States and any foreign nation or the dependencies thereof " or to declare war against any foreign nation except in case of actual invasion, that " no person who shall hereafter be naturalized shall be eligible as a member of the Senate or House of Representatives of the United States, nor capable of holding any civil office under the authority of the United States," and that " the same person shall not be elected president of the United States a second time; nor shall the president be elected from the same state two terms in succession."

In general, each county has from three to seven commissioners - the number is fixed by county laws - elected on a general ticket of each county for a term of from two to six years, entrusted with the charge and control of property owned by the county, empowered to appoint constables, judges of elections, collectors of taxes, trustees of the poor, and road supervisors, to levy taxes, to revise taxable valuations of real property, and open or close public roads.

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.

To meet the interest, such heavy taxes were levied that anti-tax associations were formed to resist the collection, and in 1842 the state failed to pay what was due; but the accumulated interest had been funded by 1848 and was paid soon afterwards, the expenses of the government were curtailed by the constitution of 1851, and after the Civil War the amount of indebtedness steadily decreased until in 1902 the funded debt was $6,909,326 and the net debt only $2,797,269.13, while on the 1st of October 1908 the net debt was $366,643.91.

As a result of incurring the large debt, a clause in the constitution prohibits the legislature from contracting a debt without providing by the imposition of taxes for the payment of the interest annually and the principal within fifteen years, except to meet a temporary deficiency not exceeding $50,000.

The Peel report recommended that a large reduction in the number of licensed houses should be immediately effected, and that no compensation should be paid from the public rates or taxes, the money for this purpose being raised by an annual licence-rental levied on the rateable value of the licensed premises; it at once became a valuable weapon in the hands of advanced reformers.

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.

It was founded by William of Orange in 1575 as a reward for the heroic defence of the previous year, the tradition being that the citizens were offered the choice between a university and a certain exemption from taxes.

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.

To protect these adventurers and to secure for itself the largest possible share in these new sources of wealth, the Spanish crown forbade the admission of foreigners into these colonies, and then harassed them with commercial and industrial restrictions, burdened them with taxes, strangled them with monopolies and even refused to permit the free emigration thither of Spaniards..

The industry is protected by a high tariff, as is also the production of raw cotton, and further encouragement is offered through a remission of internal revenue taxes where Mexican fabrics are exported for foreign consumption.

In some cases exemptions are granted from specified taxes and military duties, otherwise naturalized citizens are treated the same as native-born.

The national revenues are derived from import and export duties, port dues and other taxes levied on foreign commerce; from excise and stamp taxes and other charges upon internal business transactions; from direct taxes levied in the federal district and national territories, covering a land tax in rural districts, a house tax in the city, commercial and professional licences, water rates, and sundry taxes on bread, pulque, vehicles, saloons, theatres, &c.; from probate dues and registry fees; from a surcharge on all taxes levied by the states, called the " federal contribution," which is paid in federal revenue stamps; from post and telegraph receipts; and from some minor sources of income.

The excise taxes in 1905 were levied on tobacco, alcohol and alcoholic beverages, and on cotton goods.

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.

Of the former 46,500,000 pesos are credited to import duties, 31,930,000 pesos to stamps, excise taxes, &c., 10,930,000 pesos to direct taxes, and the balance to various sources.

Prior to 1902 every male inhabitant of a town who was twenty-one years of age or over, a citizen of the United States, and not a pauper or excused from paying taxes at his own request, had a right to vote, but an amendment adopted in this year made ability to read English and to write additional qualifications, except in the case of those physically unable to read or to write, of those then having the franchise, and of persons 60 years of age or more on the 1st of January 1904.

The Senate is composed of 24 members, one from each senatorial district, and these districts are formed so as to be approximately equal with respect to the amount of direct taxes paid in each; representation in this body is therefore apportioned on the basis of property.

In each county a convention, composed of representatives from the towns, meets every two years to levy taxes and to authorize expenditures for grounds and buildings whenever more than one thousand dollars are required.

The homestead law of New Hampshire exempts from seizure for debt five hundred dollars' worth of any person's homestead except for the enforcement of a mortgage upon it, for the collection of debts incurred in making repairs or improvements, or for the collection of taxes.

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 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.

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.

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.

Both provinces granted townships within the disputed territory; Massachusetts arrested men there who refused to pay taxes to its officers, and sought to defer the settlement of the dispute.

At a later date (1865) the Boers tried to raise taxes from the Barolong, but without success, a commando sent against them in 1868 being driven off by Montsioa's brother Molema.

The income of the body arises from rents on property, customs and taxes.

After many wanderings, in the course of which he seems to have amassed a considerable fortune, first as an army-contractor and then as a receiver of taxes, he ultimately reached Alexandria.

Of the revenue, about 64% is derived from customs and excise; 9% from property, road, military, slaughter and salt taxes; 1.7% from the gunpowder monopoly; and the remainder from various taxes, stamps, government lands, and postal and telegraph services.

His direct taxes are paid to officials acting under state laws.

The city councils pass local ordinances, vote appropriations, levy taxes and generally exert some control over appointments to administrative positions.

In some cities the mayor has received an absolute power of appointment; the departments, especially the boards of health, have large ordinance-making powers; statutes passed by the state legislature determine (excepting the states where cities can make their own charters) the principal lines of municipal policy, and the real control over appropriations and taxes is occasionally found vested in a board of estimate, consisting of the mayor, comptroller (the chief financial officer), and a few other administrative officials.

Thus the indirect taxes of customs and excise which the Federal government imposes are levied by Federal custom-house collectors and excisemen, and the judgments of Federal courts are carried out by United States marshals distributed over the country.

Revenue bills for imposing or continuing the various customs duties and internal taxes are prepared by the House committee on ways and means, whose chairman is always a leading man in the majority party.

The secretary has, however, a smaller range of action than a finance minister in European countries, for, as he is excluded from Congress, he has nothing directly to do with the imposition of taxes, and very little with the appropriations for government expenditure.

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

Business taxes are fast increasing, and many special property taxes, these two classes yielding in 1902 7.24% of state and local revenues.

The same is true of habitation taxes.

A beginning has been made with income taxes.

These two species of indirect taxes have from the beginning been the main sources of national revenue.

At three periods, namely 1800-1802,1814-1817and 1863-1871, direct taxes have contributed considerable amounts to the revenue.

These taxes included in the last periodthat of the Civil Warincome and legacy taxes, taxes on commercial transactions, and taxes on persons and property.

Customs duties have been found to be in general the most cheaply collected, the least conspicuous, and least annoying of all taxes.

As a temporary necessity such taxes were again resorted to during the war of 1812, and again during the Civil War.

A considerable and growing public sentiment in favor of the use of the taxing power for the regulation of wealth taken from society demands the introduction into the Federal system of income and inheritance taxes.

By assisting his superior in his efforts to protect the provincials from the extortions of the publicani, or farmers of taxes, Rufus incurred the hatred of the equestrian order, to which the publicani belonged.

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.

No man may vote in any election who has not by the 1st of February next preceding that election paid all poll taxes due from him to the state.

Its support was derived from public land given by the United States to the state of Alabama for educational purposes in 1819, and special taxes or tuition fixed by each township. The Civil War demoralized the nascent system.

The constitution of 1875 abolished the one-fifth revenue provision, made the support of the schools, except that derived from the land grant of 1819, and poll taxes, depend upon the appropriation of the legislature, and established separate schools for whites and blacks.

Before 1909 all male citizens of the United States at least twenty-one years of age (except those mentioned below), who had lived in the state for one year immediately preceding an election and in the county six months, and had paid their taxes, were entitled to vote.

The constitution, as amended in 1905, provides that elections on the question ‘ of local school taxes for counties or for school districts may be called upon a petition signed by one-fourth of the qualified voters of the county, or district, in question; under this provision several counties and a large number of school districts are supplementing the general fund.

His wars and his extravagance exhausted his treasury, and he oppressed his subjects by taxes.

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

In addition to a large income from rentals, the Santa Casa receives the product of certain port taxes in return for opening its wards to the crews of all vessels in port.

He failed in an attempt to recover Cyprus from a rebellious noble, and by the oppressiveness of his taxes drove the Bulgarians and Vlachs to revolt (1186).

In consequence they were exempted from taxes in 1319.

The Parks Board is a board appointed by the city council, and has the complete administration of a fixed percentage of the city taxes.

Ripon is said to have been made a royal borough by Alfred the Great, and King lEthelstan, after his victory at Brunanburn in 937, is stated to have granted to the monastery sanctuary, freedom from toll and taxes, and the privilege of holding a court, although both charters attributed to him are known to be spurious.

In the old times birds were protected by the native belief that divine messages were conveyed by bird cries, and by royal edict forbidding the killing of species furnishing the material for feather cloaks, contributions towards which were long almost the only taxes paid.

But Mr Chamberlain's new programme for a general tariff, with new taxes on food arranged so as to give a preference to colonial products, involved a radical alteration of the established fiscal system, and such out-and-out Unionist free-traders in the cabinet as Mr Ritchie and Lord George Hamilton, and outside it, like Lord Hugh Cecil and Mr Arthur Elliot (secretary to the treasury), were entirely opposed to this.

But the free-traders did not like Mr Balfour's formula as to reversing the traditional fiscal policy of import taxes for revenue only.

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.

Grand attempts to increase the national wealth usually cost the government more in fixed charges of interest than they yielded in rentals or taxes.

In addition the district directors levy local rates which must not be greater than the state and county taxes combined.

The revenues of the state are derived primarily from corporation taxes, business licences, and a 5% rate on collateral inheritance.

Taxes on real estate have been abolished and those on personal property are being reduced, although the heavy expenditures on the new capitol at Harrisburg checked the movement temporarily.

The taxes paid to the Lhasa government are mostly in kind, sheep, ponies, meal, butter, wool, native cloth, &c., and the coin paid is said to be about 130,000 ounces of silver a year.

They collect all taxes, are responsible for the levy of troops, the courier service, corvees, &c., and exercise judicial functions, corresponding directly with Lhasa.

The right of the burgesses to self-government and self-taxation is acknowledged and confirmed, they, on the other hand, being held bound to a constitutional obedience and subjection to the sovereign, particularly to the payment of definite imperial taxes, and the rendering of a certain amount of military service (as the ancient municipia had been).

On the 2nd of September the diet was dissolved; the taxes were continued by electoral ordinance; and the country was placed under martial law.

Hesse was surrendered to the federal diet; the taxes were collected by the federal forces, and all officials who refused to recognize the new order were dismissed.

It received a temporary check from the disasters of the Spanish-American War of 1898;1898; but less than a year later it paid about X55 0, 000 in industrial and commercial taxes, or more than r i% of the whole amount thus collected in the kingdom; and within five years it had become a port of regular call for thirty-five important shipping companies.

By his extravagance the king exhausted the treasure amassed by his father, burdened his country with heavy taxes, and reduced its finances to chaos.

The chiefs, indeed, were little more than leaders in war; for the right of private revenge limited their authority in judicial matters; and they received no taxes.

Qualifications for the general body of electors are full age of twenty-five years, Bavarian citizenship of one year at least, and discharge of all rates and taxes.

Until 1871 the surplus derived from the colonial budget had been turned into a deficit, and the necessity of imposing fresh taxes to meet the war expenses has led to the downfall both of individual ministries and of cabinets.

Revenue is obtained principally from caravan taxes, liquor licences, rents from government land and contributions from the gold-mining companies.

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

Superior frugality and industry on the part of the artisan will enable him to pay taxes without mechanically raising the price of labour.

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.

But under his rule something was done towards systematizing the royal taxes, and, as in England, the financial needs of the king led to the association of the people in the work of government.

New taxes could only be imposed with extreme caution, while the country was still bleeding from the wounds of a long war.

The Belgian citizen on reaching the age of thirty-five, providing he is married or is a widower with legitimate offspring and pays five francs of direct taxes, gets a second vote.

Both cham bers were elected by the same voters, but senators required a property qualification, - the payment of at least 2000 florins in taxes.

The franchise was for that time a low one - every one who paid at least 20 florins in taxes had a vote.

He remitted all arrears of taxes, the collection of which was for the future placed in the hands of the local officials.

Consequently, I go for admitting all whites to the right of suffrage, who pay taxes or bear arms (by no means excluding females)" - a sentiment frequently quoted to prove Lincoln a believer in woman's suffrage.

Beneath all these, forming the mass of the agricultural population, were the peasantry and the serfs, the latter attached to the land, the former ground down by heavy taxes.

In vain the assembly protested and continued its sittings, going even so far as to forbid the payment of taxes while it was subjected to illegal treatment.

Hassenpflug, being detested by the chamber, dissolved it in June 1850; but the new one was not less hostile, and refused to sanction the collection of the taxes until it had considered the budget.

For this offence it also was dissolved, and orders were issued for the raising of the taxes without its consent.

Generally there remains to them the control of education and Teligiontheir most important dutypolice, all questions connected with land tenure, local government, the raising of direct taxes, and, in the larger states, the management of railways.

So far as the imperial expenses were not covered by these sources of revenue, until imperial taxes were introduced, the deficit had to be covered by matricular contributions paid by the individual states in proportion to their population.

All attempts to introduce fresh imperial taxes had failed.

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.

At his invitation a conference of the finance ministers met in July at Heidelberg; they agreed to a great increase in the indirect taxes, but refused to accept the monopoly on tobacco.

The crisis Resigna- became acute when the estimates for the year 1909 lion of showed that some 25,000,000 would have to be raised Prince VOfl by additional taxes, largely to meet the cost of the exU OW panded naval programme.

Tumults between crusaders and Greeks arose, and the people of the city, excited by a certain Alexis Murzuphlus, murmured at the new taxes which were imposed on them.

The minister of finance had to lay before them the common budget, but they could not raise money or vote taxes; after they had passed the budget the money required had to be provided by the separate parliaments.

In the two latter classes all had the suffrage who paid at least ten gulden in direct taxes.

In Bohemia the Czechs were very active; while the Poles were parading their hostility to Russia in such a manner as to cause the emperor to avoid visiting Galicia, some of the Czech leaders attended a Slav demonstration at Moscow, and in 1868 they drew up and presented to the diet at Prague a " declaration " which has since been regarded as the official statement of their claims. They asked for the full restoration of the Bohemian kingdom; they contended that no foreign assembly was qualified to impose taxes in Bohemia; that the diet was not qualified to elect representatives to go to Vienna, and that a separate settlement must be made with Bohemia similar to that with Hungary.

The other chief collaborators were Pechmeja, Holbach, Paulze, the farmergeneral of taxes, the Abbe Martin, and Alexandre Deleyre.

The innumerable taxes upon agriculture and industry of all kinds were consolidated into two principal taxes, viz.

It was hoped that so soon as the scheme could be effectively put into operation the taxes on trade in transit could be largely if not completely abolished, and the traders and merchants - the wealthiest class of the community - would be assessed in their city domiciles.

By this means the natives of Nigeria were secured in the possession of their land - the government imposing land taxes, which are the equivalent of rent.

The notes are not legal tender, but are accepted by the government in payment of taxes.

Probably a certain amount of cultivation was possible all the year round, and there was perhaps a succession of harvests; but there was a pause after the main harvests were gathered in by the end of April, and from then till June was the period in which taxes were collected and loans were repaid.

His granting of the Roman citizenship to all Egyptians in common with the other provincials was only to extort more taxes.

The Abbasid period was marked at its commencement by the erection of a new capital to the north of Fostat, bearing the name Askar or camp. Apparently at this time the practice of farming the taxes began, which naturally led to even greater extortion than before; and a fresh rising of the Copts is recorded for the fourth year of Abbasid rule.

The fear of further Mongolian invasion led to the imposition of fresh taxes in both Egypt and Syria, including one of 33% Ofl rents, which occasioned many complaints.

The fellah is thus deprived of his harvest and falls into arrears with his taxes, and is harassed and bastinadoed to force him to pay his debts.

The pasha having imposed high taxes has caused the high prices of the necessaries of life.

The people in Upper Egypt are running away by wholesale, utterly unable to pay the new taxes and do the work exacted.

Even here (Cairo) the beating for the years taxes is awful.

The taxes were habitually collected many months in advance, and the colossal floating debt was increasing rapidly.

By the sale of offices, the establishment of new "Monti" and by levying new taxes, he accumulated a vast surplus, which he stored up against certain specified emergencies, such as a crusade or the defence of the Holy See.

Rates and taxes on land are mostly levied according to a uniform system of assessment, the unit of which is called a Tonde Hartkorn.

Of these deputies one-half are elected in the same way as members of the Folkething, without any property qualification for the voters; the other half of the deputy electors are chosen in the towns by those who during the last preceding year were assessed on a certain minimum of income, or paid at least a certain amount in rates and taxes.

In the rural districts the deputy electors returned by election are supplemented by an equal number of those who have paid the highest amounts in taxes and county rates together.

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.

Unfortunately, he adopted the French ideas of excise, and the French methods of imposing and collecting taxes - a system known as the Regie.

They suffered, not only from the regular taxes, which were seldom remitted even after bad seasons, but also from monopolies; and Procopius goes so far as to allege that the emperor made a practice of further recruiting his treasury by confiscating on slight or fictitious pretexts the property of persons who had displeased Theodora or himself.

The economic importance of salt is further indicated by the almost universal prevalence in ancient and medieval times, and indeed in most countries down to the present day, of salt taxes or of government monopolies, which have not often been directed, as they were in ancient Rome, to enable every one to procure so necessary a condiment at a moderate price.

He extended the competence of the ecclesiastical tribunals, suppressed unjust taxes and undertook to select the counts from the districts they had to administer.

He instantly arrested Murdoch, son of Albany, and Fleming of Cumbernauld, met parliament, dismissed it, retaining a committee (" the Lords of the Articles "), and took measures with landlords, who must display their charters; appointed an inquest into lay and clerical property; and imposed taxes to defray his ransom.

A homestead owned and occupied by a householder having a family is exempt (to the amount of $loon) from liability for debts, except taxes upon, and purchase money for, the same.

The construction of roads, the abolition of direct taxes and of the system of farming the church lands, the securing of impartial administration of justice, and the establishment of educational institutions are among the services ascribed to his efforts.

Instead of loyally supporting the president in the difficult task of building up a stable state, he did everything in his power to undermine his authority, going so far as to urge the Boers to pay no taxes while Burgers was in office.

In the early middle ages the term was applied to representatives of a count administering justice for him in the country or small towns and dealing with unimportant cases, levying taxes, &c. Monasteries and religious houses often employed a vicar to answer to their feudal lords for those of their lands which did not pass into mortmain.

In any case Joseph borrowed money from his friends in Samaria; and this point in the story proves that the Jews were supposed to have dealings with the Samaritans at the time and could require of them the last proof of friendship. Armed with his borrowed money, Joseph betook himself to Egypt; and there outbid the magnates of Syria when the taxes of the province were put up to auction.

The North was outstripping the South in population and wealth, and already by the tariff acts was, as he believed, selfishly levying taxes for its sole benefit.

The qualification otherwise is the payment of any of the taxes classed as Vergi Taxes (see below).

Foreigners are liable to all the above taxes except the military exemption tax.

After filling for several years the post of director-general of indirect taxes, he was created in 1819 a peer of France and was prominent among the Liberals.

His earliest tentative was the drawing up of a memoire to Mazarin, showing that of the taxes paid by the people not one-half reached the king.

Not only the nobility, but many others who had no legal claim to exemption, paid no taxes; the weight of the burden fell on the wretched country-folk.

Much more serious difficulties met his attempts to introduce equality in the pressure of the taxes on the various classes.

To diminish the number of the privileged was impossible, but false claims to exemption were firmly resisted, and the unjust direct taxation was lightened by an increase of the indirect taxes, from which the privileged could not escape.

Thus it came about that, only a few years after he had commenced to free the country from the weight of the loans and taxes which crushed her to the dust, Colbert was forced to heap upon her a new load of loans and taxes more heavy than the last.

The boats engaged in the fishery were mainly Italian, but the imposition, during the last quarter of the 19th century, of heavy taxes on all save French boats drove the foreign vessels away.

By the pressure of war and taxes they were all driven into debt, and debt ended practically, if not technically, in slavery.

The principal sources of income in the ordinary revenue are railways, forests, telegraphs and rent from Crown lands; and those in the revenue voted (bevillningar), which is about seven-eighths of the whole, customs, the taxes on spirits and beetsugar, and income from the post office.

Eligibility necessitates Swedish birth, an age of at least 35 years, and the possession, at the time of election and for three years previously, either of real property to the value of 80,000 kronor (£4400), or an annual income on which taxes have been paid of 4000 kronor (£220).

The elected representative body in each is the landsthing, which deliberates on the affairs of the lan and has a right to levy taxes.

The peasant proprietors, who, under the name of the " Landtmanna" party,' formed a compact majority in the Second Chamber, pursued a consistent policy of class interests in the matter of the taxes and burdens that had, as they urged, so long oppressed the Swedish peasantry; and consequently when a bill was introduced for superseding the old system of army organization by general compulsory service, they demanded as a condition of its acceptance that the military burdens should be more evenly distributed in the country, and that the taxes, which they regarded as a burden under which they had wrongfully groaned for centuries, should be abolished.

He persuaded his ministers to constitute a special inquiry into the proposed abolition of land taxes, and in the address with which he opened the Riksdag of 1875 laid particular stress upon the necessity of giving attention to the settlement of these two burning questions, and in 1880 again came forward with a new proposal for increasing the number of years of service with the militia.

Three parliamentary committees had prepared schemes for a remission of the land taxes, for a new system of taxation, for a reorganization of the army based on a stammtrupp (regular army), by the enlistment of hired soldiers, and for naval reforms. In this last connexion the most suitable types of vessels for coast defence as for offence were determined upon.

The new premier succeeded in persuading the Riksdag to pass a bill increasing the period of service with the colours in the army to six years and that in the militia to forty-two days, and as a set-off a remission of 3 o% on the land taxes.

To the First Chamber protectionists were almost exclusively elected, and in the Second all the twenty-two members for Stockholm were disqualified, owing to one of their number not having paid his taxes a few years previously, which prevented his being eligible.

In spite of reduced expenses, a highly estimated revenue, and the contemplated raising of taxes, there was a deficit, for the payment or discharge of which the government would be obliged to demand supplementary supplies.

The new taxes, together with an increase of the excise duty on spirits, soon brought a surplus into the state coffers.

He desired that it should be applied to a fund for insurance and old age pensions for workmen and old people, to the lightening of the municipal taxes by state contributions to the schools and workhouses, to the abolition of the land taxes and of the obligation of keeping a horse and man for military service, and, lastly, to the improvement of the shipping trade; but the Riksdag decided to devote it to other objects, such as the payment of the deficit in the budget, the building of railways and augmentation of their material, as well as to improvements in the defences of the country.

To ensure an income that would meet its foreign engagements, the government collected the nitrate and iodine taxes and import duties in gold.

The national revenue isderived chiefly from the nitrate taxes, customs duties, alcohol tax, and from railway, postal and telegraph receipts.

There is no land tax, and licence or business taxes are levied by the municipalities for local purposes.

The number of landed proprietors, professional men, merchants, &c., is comparatively small (about one-sixth), and a part of these are of mixed blood; the remaining five-sixths own no property, pay no taxes, and derive no benefits from the social and political institutions about them beyond the protection of the proprietors upon whose estates they live, the nominal protection of the state, and an occasional day's wage.

These officers are responsible to the governor for the collection of the taxes and the orderly state of their towns, parishes and villages.

Among the nomads a different system of titles prevails, the chiefs who are responsible for the taxes and the orderly conduct of their tribes and clans being known as ilklzani, ilbegi (both meaning tribe-lord, but the latter being considered an inferior title to the former), khan, rais, amir, mir, shaikh, tushmal, &c.

The inhabitants of Persis properfrom which the eastern tribes of Carmanians, Utians, &c., were excluded and Th formed into a separate satrapypay no taxes.

He levies the taxes, controls the legal procedure, is responsible for the security of roads and property, and superintends the subordinate districts.

It is also observable that the conjunction of payments in kind and money taxes still exists.

Omar II., however, extended to non-Arabic Moslems immunity from all taxes except the zakat (poor-rate), with the result that a large number of Persians, who still smarted under their defeat, under Mokhtar, embraced Islam and drifted into the towns to form a nucleus of sedition under the Shiite preachers.

The prince was welcomed by his subjects; he told them that the murder of his uncle was due to his own instigation, arid, in order to conciliate them, remitted the revenues of the current year and all extraordinary taxes for the two years following.

It provided especially against a recurrence of the proved causes of war, such as extorting taxes from Persian travellers or pilgrims, disrespect to the ladies of the royal harem and other ladies of rank proceeding to Mecca or Karbala (Kerbela), irregular levies of custom-duties, non-punishment of Kurdish depredators transgressing the boundary, and the like.

This is accompanied by another statement in which the chancellor gives an estimate of what the produce of the revenue may be in the year just entered upon, supposing the taxes and duties to remain as they were in the past year, and also an estimate of what the expenditure will be in the current year.

If the estimated revenue, after allowing for normal increase of the principal sources of income, be less than the estimated expenditure, this is deemed a case for the imposition of some new, or the increase of some existing, tax or taxes.

On the other hand, if the estimated revenue shows a large surplus over the estimated expenditure, there is room for remitting or reducing some tax or taxes, and the extent of this relief is generally limited to the amount of surplus realized in the previous year.

The committee of ways and means (also a committee of the whole House) votes the supplies when granted and originates all taxes.

During his governorship no new taxes were levied on the burghers.

He took office under the consulate as prefect of Charente Inferieure, rose to be a member of the council of state, and in 1804 obtained the important post of director-general of the indirect taxes (droits reunis) .