So, how much in taxes would you be willing to pay?
Taxes will rise, and social programs will grow.
To this sum the land and poll-tax and other direct taxes contributed £374,630.
He makes us pay taxes and gives us nothing in return.
Everything was perfectly legal and taxes paid.
In other words, the government taxes and spends about $300 per person per year.
The direct taxes fall into two classes.
We all liked New England but Quinn in particular, despised the high taxes of his home state.
Heck, even Japan only recently allowed imports of rice and taxes the imports at 500 percent in order to protect their rice farmers.
This charter provided that no war could be declared nor marriage concluded by the sovereign, nor taxes raised without the assent of the states, that natives were alone eligible for high office, and that the national language should be used in public documents.
Prosperity requires civil liberties, prosperity thrives under lower taxes, and prosperity shrivels as wars disrupt the free flow of labor and capital.
The taxes thus vary considerably in different towns.
Provincial revenues are drawn from provincial property, school taxes, tolls and surtaxes on land and buildings.
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.
He arrested the persons who refused to pay taxes, and sent Cony's lawyers to the Tower.
It will be seen that the revenue is swollen by a large number o taxes which can only be justified by necessity; the reduction and still more, the readjustment of taxation (which now largely falls or articles of primary necessity) is urgently needed.
His government was costly, and to meet its many expenses he was obliged to lay heavy taxes upon the people.
The way in which the taxes press on the poor may be shown by the number of small proprietors sold up owing to inability to pay the,.
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.
The conseil colonial, besides its advisory functions, discusses and votes the budget, determines the nature of the taxes, has supreme control over the tariffs, and extensive powers in the administration of colonial domains.
The legislature of the latter state in 1873 adopted a report declaring that between 1822 and 1861, during which period the debt had been incurred, the western counties had paid an excess of taxes, more than equal to the amount which had been expended in the west for the purposes for which the debt had been incurred, and concluded with the statement: " West Virginia owes no debt, has no bonds for sale and asks no credit."
The personal and habitation tax consists in fact of two different taxes, one imposing a fixed capitation charge on all citizens alike of every department, the charge, however, varying according to the department from I fc. 50 c. (Is.
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.
The administrative staff includes, for the purpose of computing the individual quotas of the direct taxes, a director assisted by contrleurs in each department and subordinate to a central authority in Paris, the direction gnrale des contributions directes.
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.
The state revenue is derived mainly from a general property tax, licence taxes levied on various businesses and occupations, a collateral inheritance tax and a capitation tax.
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.
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.
Their officials are a clerk, five trustees, a collector of taxes and a treasurer.
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.
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.
Two-fifths of the land belongs to the state, and two-fifths more to the various communes; the remaining fifth is minutely subdivided among a large number of small proprietors, many of whom have been expropriated from inability to pay the taxes, which, considering the low value of the land, are too heavy; while the state is unable to let a large proportion of its lands.
In February 1499 the king became involved in a war with the Swiss, who had refused to pay the imperial taxes or to furnish a contribution for the Italian expedition.
Two-fifths of the land belongs to the state, and two-fifths more to the various communes; the remaining fifth is minutely subdivided among a large number of small proprietors, many of whom have been expropriated from inability to pay the taxes, which, considering the low value of the land, are too heavy; while the state is unable to let a large proportion of its lands.
While raising the taxes both on agricultural products and manufactured goods, this law introduced, between France and all the powers trading with her, relations different from those in the past.
Besides these, certain other taxes (taxes assimilies aux contributions direcles) are included under the heading of direct taxation, e.g.
The indirect taxes comprise the charges on registration; stamps; customs; and a group of taxes specially described as indirect taxes.
The group specially described as indirect taxes includes those on alcohol, wine, beer, cider and other alcoholic drinks, on passenger and goods traffic by railway, on licences to distillers, spirit-sellers, &c., on salt and on sugar of home manufacture.
But think of it this way: Before, you made $33,000 and paid 40 percent in taxes, so you were left with $20,000 in take-home pay.
After your raise, you made $1 million, paid $600,000 in taxes, and were left with $400,000—twenty times more after-tax income.
To,the above taxes must be added the tax on Stock Exchange transactions and the tax of 4% on dividends from stocks and shares (other than state loans).
Each has its own judicial system, and enacts laws relating to the administration of justice, the distribution and imposition of taxes, and all matters affecting the province.
Nothing is permitted to escape taxation, and duplicated taxes on the same thing are frequent.
It assigns its quota of taxes (contingent) to each arrondissement, authorizes the sale, purchase or exchange of departmental property, superintends the management thereof, authorizes the construction of new roads, railways or canals, and advises on matters of local interest.
Of the revenue in 1905 (1503/4 million pounds) the four direct taxes produced approximately 20 millions.
The ordinary budget of expenditure was that met entirely by the produce of the taxes, while the extraordinary budget of expenditure was that which had to be incurred either in the way of an immediate loan or in aid of the funds of the floating debt.
The repairing of highways, the upkeep of public buildings,the support of public education, the remuneration of numerous officials connected with the collection of state taxes, the keeping of the cadastre, &c., constitute the principal objects of communal expenditure.
Money had to be raised by taxation, and at a meeting of the states-general (March 20, 1569) the governor-general proposed (1) an immediate tax of 1% on all property, (2) a tax of 5% on all transfers of real estate, (3) a tax of io% on the sale of all articles of commerce, the last two taxes to be granted in perpetuity.
The knights, who as farmers of the taxes had suffered heavy losses during the disturbances in Syria, were greatly embittered against Gabinius, and, when he appeared in the senate to give an account of his governorship, he was brought to trial on three counts, all involving a capital offence.
The administrative officers of the state are a governor, a lieutenantgovernor, a secretary of state, a state treasurer, and an auditor of accounts, elected by popular vote, and an inspector of finance, a commissioner of taxes, a superintendent of education, a fish and game commissioner, three railroad commissioners, and various boards and commissions, of whom some are elected by the General Assembly and some are appointed by the governor with the advice and consent of the Senate.
The revenues for educational purposes are derived mainly from a state tax of 8 on the general list, from local taxes, and from the interest on the permanent school fund, which (including the money paid to Vermont by the United States government when a portion of the treasury surplus was distributed among the states in 1837) amounted in 1908 to $1,120,218.
For the government of the state see The Revised Laws of Vermont (Rutland, 1881); the Vermont Legislative Directory, published biennially at Montpelier; the biennial reports of the secretary of state, the auditor, the treasurer, the commissioner of state taxes, the superintendent of education, the supervisors of the insane, &c., and the annual reports of the inspector of finance.
If he was hard and exacting in the matter of taxes, he spent them in the defence and improvement of his dominions, not in idle show or luxury.
Communal revenues are drawn from the proceeds of communal property, interest upon capital, taxes and local dues.
In addition, the communes have a right to levy a, surtax not exceeding 50% of the quota levied by the state upon lands and buildings; a family tax, or fuocatico, upon the total incomes of families, which, for fiscal purposes, are divided into various categories; a tax based upon the rent-value of houses, and other taxes upon cattle, horses, dogs, carriages and servants; also on licences for shopkeepers, hotel and restaurant keepers, &c.; on the slaughter of animals, stamp duties, one-half of the tax on bicycles, &c. Occasional sources of interest are found in the sale of communal property, the realization of communal credits, and the contraction of debt.
Money had to be raised by taxation, and at a meeting of the states-general (March 20, 1569) the governor-general proposed (1) an immediate tax of 1% on all property, (2) a tax of 5% on all transfers of real estate, (3) a tax of io% on the sale of all articles of commerce, the last two taxes to be granted in perpetuity.
In other words, the average person will make more money, pay a higher percentage as taxes, but still bring home vastly more than before.
In some of the Lombard mezzadria contracts taxes are paid by the cultivator.
Vines and olives are usually planted, the landlord paying the taxes and receiving one-third of the produce.
The state therefore draws its principal revenues from the imposts, the taxes and the monopolies.
In Germany the concessions made to the pope and the reservations maintained by him in the matter of taxes and benefices were deemed excessive, and the prolonged discontent which resulted was one of the causes of the success of the Lutheran Reformation.
The direct taxes are actually collected by percepteurs.
Maybe he was just worried you'd turn him in for trying to beat the sales taxes...
Here they had their own lands, and some form of local government by elders, and appear to have been prosperous and contented; probably the only demand made on them by the Babylonian government was the payment of taxes.
Efforts to hasten this development have created some serious financial and industrial crises, and have burdened the country with heavy debts and taxes.
The franchise is enjoyed by all domiciled males over twenty-five years of age who pay taxes.
The homestead of a householder or head of a family to the value of $500 is, so long as it continues to be used as the homestead, exempt from levy or attachment other than upon causes existing at the time it was acquired and for taxes.
The revenue was about 3,600,000; after deduction of taxes, interest on debts, expenses of management, &c., 2,080,000.
land and other taxes.
But in reorganizing the shattered finances of the state and preparing it for its greater destinies, he had to impose heavy taxes, which led to rioting and involved the minister himself in considerable though temporary unpopularity.
By economies and new taxes Sella had reduced the deficit to less than 2,000,000 in 1871, but for 1872 he found himself confronted with a total expenditure of 8,ooo,ooo in excess of revenue.
In June 1675 he signed the paper of advice drawn up by the bishops for the king, urging the rigid enforcement of the laws against the Roman Catholics, their complete banishment from the court, and the suppression of conventicles, 2 and a bill introduced by him imposing special taxes on recusants and subjecting Roman Catholic priests to imprisonment for life was only thrown out as too lenient because it secured offenders from the charge of treason.
But from then only the inhabitants of Persis proper were considered as the rulers of the empire, and remained therefore in the organization of Darius free from taxes (Herod.
There are few or no local taxes, the municipal chest being filled by the revenues derived from the fertile delta-land, the Kampeneiland, which is always being built up at the mouth of the Ysel.
The Turkish government also levies taxes on the inhabitants of the river valley, and for this purpose, and to maintain a caravan route from the Mediterranean coast to Bagdad, maintains stations of a few zaptiehs or gens d'armes, at intervals of about 8 hours (caravan time), occupying in general the stations of the old Persian post road.
29 cities of former days, there is a succession of small towns along the course of the river - Ramadiya, Feluja, Mussaib, Hillah, Diwanieh, Samawa, el-Khudr (an ancient daphne or sacred grove, 3 I° 11' 58" N., 76° 6' 9" E., the only one anywhere which preserves to this day its ancient charter of the inviolability of all life within its precincts), Nasrieh and Suk-esh-Sheiukh----by means of which the Turkish government controls the river and levies taxes on a small part of the adjacent territory.
- Of the national revenue nearly half is derived from customs duties, taxes being levied also on real estate, licences, tobacco, stamped paper and in other ways.
In 1906 there were some local troubles owing to the refusal of the people to pay taxes.
Other exceptions are the " Institutions of the Empress Marie," which absorb, inter alia, the duties on playing-cards and the taxes on places of public entertainment; the imperial civil list, so far as this does not exceed the sum fixed in 1906 (16,359,595 roubles!); the expenses of the two imperial chanceries, 10,000,000 roubles per annum, which constitute in effect a secret service fund.
If the budget be not sanctioned by the emperor, that of the previous year remains in force, and the government has power, motu proprio, to impose the extra taxes necessary to carry out new laws.
These elect a head-man (starosta) and a collector of taxes, who was responsible, at least until the ukaz of October 3906, which abolished communal responsibility for the payment of taxes, for the repartition among individuals of the taxes imposed on the commune.
Other noteworthy sources of revenue are trade licences, direct taxes on lands and forests, stamp duties, posts and telegraphs, indirect taxes on tobacco, sugar and other commodities, the crown forests, and land redemption payable annually by the peasants since 1861.
These allotments were given over to the rural commune (mir), which was made responsible, as a whole, for the payment of taxes for the allotments.
The aggregate value of the redemption and land taxes often reaches 185 to 275% of the normal rental value of the allotments, not to speak of taxes for recruiting purposes, the church, roads, local administration and so on, chiefly levied from the peasants.
In Little Russia, where the allotments were personal (the mir existing only among state peasants), the state of affairs does not differ for the better, on account of the high redemption taxes.
For this decision there were good reasons, for those turbulent sons of the steppe paid no taxes and were much given to brigandage, and their raiding propensities occasionally created international difficulties with the khan of the Crimea and the sultan of Turkey.
Muromtsov, they drew up Vyborg and issued a manifesto calling on the Russian people mani- to refuse taxes and military service.
j' After taxes; to compare with British figures.
4), the latter taxes the Catholics with having turned the sacrifices of the heathen into agapes, their idols into martyrs, whom they worship with similar rites.
The homestead exemption extends to a dwelling-house, with its land and appurtenances, with a value not exceeding $5000; but no exemption is granted against a process to enforce the payment of purchase-money, or for improvements, or for legal taxes, or of a mortgage to which both the husband and wife have consented.
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.
From this point to the end of the period the Jews were dependents of Rome, free to attend to their own affairs, so long as they paid taxes to the subordinate rulers, Herodian or Roman, whom they detested equally.
At the passover of 36 Vitellius came to Jerusalem and pacified the Jews by two concessions: he remitted the taxes on fruit sold in the city, and he restored to their custody the high priest's vestments, which Herod Archelaus and the Romans had kept in the tower Antonia.
`We shall pay no more taxes,' they said, ` our Messiah is come.'
The chamber exercises a complete financial control, and no taxes can be imposed without its consent.
The councils assess within certain limits the communal taxes, maintain roads, bridges, &c., and generally superintend local affairs.
200,000 Indirect taxes 1,715,000 Financial adminis tration..
In addition to the ordinary suffrage qualifications of age, sex, and residence, the voter must have paid all taxes due from him for the two years immediately preceding the election, and he must be able to read any section of the constitution or "be able to understand the same when read to him, or give a reasonable interpretation thereof."
The homestead of a householder (with a family) who occupies it may be held exempt from sale for the collection of debts other than those for purchase-money, taxes, or improvements, or for the satisfaction of a judgment upon a forfeited recognizance or bail-bond, but a homestead so exempted is limited to $3000 in value and to 160 acres of land.
There are separate schools for whites and blacks, and the equipment and service are approximately equal, although the whites pay about nine-tenths of the school taxes.
The chief sources of revenue are taxes on realty, personalty and corporations, a poll-tax, and licences.
Taxes were increased - expenditure increased nearly threefold between 1869 and 1871 - and there was some official corruption; but the state escaped the heavy burden of debt imposed upon its neighbours, partly because of the higher character of its reconstruction governors, and partly because its credit was already impaired by the repudiation of obligations contracted before the war.
By the constitution personal property to the value of $500 and any homestead to the value of $1000 is exempt from sale for debt, except for taxes on the homestead, or for obligations contracted for the purchase of said premises.
In the " back country " extortionate fees, excessive taxes, and the oppressive manner of collecting them brought about a popular uprising, known as the Regulation, which centred in Orange and Anson counties, but was strong also in Brown, Edgecombe, Johnson, Granville and Halifax counties.
The Regulators agreed to pay no more taxes until satisfied that they were in accordance with law, and to pay nothing in excess of the legal fees.
In August 1771 Governor Tryon was succeeded by Governor Josiah Martin, who was soon engaged in spirited controversies with the assembly on questions pertaining to taxes, the southern boundary, and the attachment of property belonging to nonresidents.
The effect of this was that in January 1835 the legislature passed a bill for submitting the question legally to all the voters of the state, although this bill itself limited the proposed convention's power relating to representation by providing that it should so amend the constitution that senators be chosen by districts according to public taxes, and that commoners be apportioned by districts according to Federal representation, i.e.
He derived a revenue from taxes which he was empowered to exact.
Lastly, in matters of finance he showed his wisdom: he attacked Necker's "caisse d'escompte," which was to have the whole control of the taxes, as absorbing the Assembly's power of the purse; and he heartily approved of the system of assignats, but with the reservation that they should not be issued to the extent of more than one-half the value of the lands to be sold.
But his proposal to substitute for all aides and customs duties a single capitation tax of a tenth of the revenue of all property was naturally opposed by the farmers of taxes and found little support.
The elective councils for the department and for the arrondissement (a new area which replaced the "districts" of the year 1795) continued to exist, but they sat only for a fortnight in the year and had to deal mainly with the assessment of taxes for their respective areas.
Owing to the despotic rule of Cambyses and his long absence in Egypt, "the whole people, Persians, Medes and all the other nations," acknowledged the usurper, especially as he granted a remission of taxes for three years (Herod.
"He was an evil man and did more harm than good wherever he went; he spoiled the lands and laid thereon heavy taxes."
If the various states on the immediate mainland could levy taxes on Venetian goods in transit, the Venetian merchant would inevitably suffer in profits.
The chief sources of the general revenue fund are taxes on real and personal property, on liquors and cigarettes, on corporations and on inheritances; in 1909 the net receipts for this fund were $8,043,257, the disbursements $9,103,301, and the cash balance at the end of the fiscal year $3,428,705.
About one-half of the annual common school fund is derived from local taxes; the state levy for this fund in 1909 was one mill, and the total receipts were $2,382,353.
The university fund is derived from special taxes levied for the four institutions which receive aid from the state; in 1909 the levy was 0.245 mills and the total receipts were $582,843.
State officials broke into the vaults of the Chillicothe branch in 1819 and took out $100,000 due for taxes.
Boston paid in 1907 36% of all state taxes, and about 33, 62, 47 and 79% respectively of the assessments for the metropolitan sewer, parks, boulevards and water services.
A covenant by the lessor, limited to his own acts and those of persons claiming under or through him, for the "quiet enjoyment" by the lessee of the demised premises, and covenants by the lessee to pay rent, to pay taxes, except such as fall upon the landlord, to keep the premises in repair, and to allow the landlord to enter and view the condition of the premises may be taken as typical instances of " usual " covenants.
Leases frequently contain a covenant by the lessee to bear and pay rates, taxes, assessments and other " impositions " or " charges," or " duties " or " outgoings," or " burdens " (except property tax) imposed upon the demised premises during the term.
The words, " rates, taxes, assessments " point to payments of a periodical or recurring character.
It may be added that, if a lessee covenants to pay rates and taxes, no demand by the collector apparently is necessary to constitute a breach of the covenant; where a rate is duly made and published it is the duty of the parties assessed to seek out the collector and pay it.
(v.) Covenants to bear and pay rates and taxes have been discussed above.
as to the use of the produce, the payment of rent, the quiet possession of the subjects demised, and as to the payment of rates and taxes) are similar to those existing under English law.
As they were not a hereditary caste and enjoyed exemption from service in the field as well as from payment of taxes, admission to the order was eagerly sought after by the youth of Gaul.
The President was insistent upon the need of repealing the excess profits taxes and reducing transportation taxes and income surtaxes.
2 The only result of these appeals was the rise of a regular system of taxation in France and England, ad sustentationem Jerosolimitanae terrae, which starts about 1185 (though there had already been isolated taxes in 1147 and 1166), and which has been described as the beginning of modern taxation.
Thousands must have joined the Third Crusade in order to escape paying either their taxes or the interest on their debts; and the atmosphere of the gold-digger's camp (or of the cave of Adullam) must have begun more than ever to characterize the crusading armies.
He is also to be credited with the abolition of the gladiatorial shows in 404 (although there is said to be evidence of their existence later), a reduction of the taxes, improvements in criminal law, and the reorganization of the defensores civitatum, municipal officers whose duty it was to defend the rights of the people and set forth their grievances.
Direct collection of taxes by imperial procurators was substituted for the system of farming, and a special official (advocatus fisci) was instituted to look after the interests of the imperial treasury.
Other principal sources of income are excise taxes, a general property tax, an inheritance tax and a tax on insurance premiums. For the fiscal year ending June 1909 the net income of the insular government was $3,180,111.75 and the net bonded indebtedness was $3,759,231.22.
The island now has free trade with the United States, and receives into its general revenue fund all customs duties and internal taxes collected in the island.
He made himself useful in muzzling the Saxon states and was successively chief receiver of taxes and minister for the interior in 1731.
In addition to the common treasury, supported by the general taxes and charged with the ordinary expenditure, there was a special reserve fund, also in the temple of Saturn, the aerarium sanctum (or sanctius), probably originally consisting _of the spoils of war, afterwards maintained chiefly by a 5% tax on the value of all manumitted slaves, this source of revenue being established by a lex Manlia in 357.
Conscience money is the name given to a payment voluntarily made by a person who has evaded his obligations, especially in respect of taxes and the like.
They are indirectly elected, by deputy electors (Wahlmanner) nominated by the electors, who must be Hessians over twenty-five years old, paying direct taxes.
The ordinary revenue and expenditure amount each to about £4,000,000 annually, the chief taxes being an income-tax, succession duties and stamp tax.
He renewed old taxes and instituted new, increased the tribute of the provinces, and kept a watchful eye upon the treasury officials.
The coloni were inscribed (adscripti) on the registers of the census as paying taxes to the state, for which the proprietor was responsible, reimbursing himself for the amount.
Coin was scarce, loans were not taken up, taxes had ceased to be productive, and the country was threatened with imminent bankruptcy.
The supreme court is almost without exception a court of appeal with jurisdiction in cases involving at least $2000, in cases of divorce, in suits regarding adoption, legitimacy and custody of children and as regards the legality and constitutionality of taxes, fines, &c. The supreme court appoints courts of appeal to judge cases involving less than $2000.
The constitution requires that a voter must (in addition to other qualifications) either be able to show conclusively ability to read and write, or be the owner of property within the state assessed at not less than $300, on which, if personalty, all taxes are paid.
Local taxes, besides, are imposed, and these are becoming heavier.
The senate contains four members from each province, chosen for eight years by a provincial electoral board, which consists of the provincial councilmen plus a double number of electors (half of them paying high taxes) who are selected at a special election by their fellow citizens.
Every Cuban paid about twice as heavy taxes as a Spaniard of the Peninsula.
The nominal governor of the country was the Turkish vali, who resided at Banjaluka or Travnik, and rarely interfered in local affairs, if the taxes were duly paid.
Three kinds of cattle-tax, the tax for exemption from military service, levied on every newborn male, forced labour on the roads, forced loan of horses, a heavy excise on grapes and tobacco, and a variety of lesser taxes combined to burden the Christian serfs; but even more galling than the amount was the manner in which these dues were exacted - the extortionate assessments of tax-farmers and excisemen, the brutal licence of the soldiery who were quartered on recalcitrant villagers.
The conquered peoples fell into an inferior caste, made to work for, and to pay for the subsistence of, their conquerors, as under the Arab domination; the principal taxes exacted from them were the kharaj, a tax of indeterminate amount upon realty, based on the value of lands owned by unbelievers - (in contradistinction to the tithe [ashar] which was a tax of fixed amount upon lands owned by believers) - and levied in payment of the privilege of gaining means of existence in a Mussulman country, and the jiziye, a compulsory payment, or poll-tax, to which believers were not subjected, in lieu of military service.
The agents of the finance ministry, instead of being mere clerks, are now employed in " the assessment and collection of taxes, the control of expenditure, the preparation and execution of the budget, the estimates of the necessary cash required at different points of the empire - all that, in fine, constitutes the real financial administration of a great empire."
Laurent points out that direct taxes furnish 54% of the revenues of the empire, that agriculture is accordingly very heavily taxed, and that the tax on realty is both excessive and unfairly administered.
These taxes were formerly levied either in cash or in kind: it has now been decided to levy them in cash only, although this change was expected to cause some arrears.
In permanent remuneration of certain services to be rendered to the state, the sovereign assigned to civil or military functionaries territorial regions for the purpose, and with the power, of collecting land taxes imposed by Mussulman and Imperial law, i.e.
This last surtax, which produces about £T90,000 per annum, was specially affected to a loan, known as the " Tejhizat-i-'Askerieh of 1905," of £T2,640,000, by virtue of a contract between the government and the Deutsche Bank (April 17, ' It should be noted that the classification of the revenues included respectively under the " direct " and " indirect " categories has now been quite properly changed, the sheep-tax, tithes, mining royalties and forest royalties being comprised under " direct taxes "; stamps and registration duties are placed in a special category, and salt and tobacco under " monopolies."
The total " direct taxes " (inclusive of tobacco and silk tithes) are thus estimated to amount to £T13,725,892.
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 taxes are collected by means of the mukhtars, termed for this purpose kabz-i-mal (receiver of treasure), and under the supervision of gendarmes specially named, termed tahsildar (collectors).
The official authorities provide lists of all the taxes to be collected to the tahsildars, who hand them, against formal receipt, to the kabz-i-mals.
None of the above regulations apply to Constantinople, where no military exemption tax is imposed, and where separate official regulations for the collection of taxes are in force.
For the purposes of assessment the taxes may be divided roughly into two classes: (I) variable taxes; (2) nonvariable tapes.
Under the first head would be included proportional taxes dependent upon the value of the property taxed; under the second, taxes whose amount does not depend upon that value.
(3) Vakuf is " all property dedicated to God, of which the revenue is consecrated to His poor "; or " property of which the usufruct, such as tithe, taxes and rents, is attributed to a work of charity and of public interest."
The troubles arising from this cause and from greater energy in the collection of taxes led the Armenians in outlying and mountainous districts to rise against the authorities.
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.
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.
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.
(b) The taxes of Asia had formerly been paid by the inhabitants themselves in the shape of a fixed sum.
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.
89 sqq.) The satrap was the head of the administration of his province; he collected the taxes, controlled the local officials and the subject tribes and cities, and was the supreme judge of the province to whose " chair " (Nehem.
The representative body is composed half of elected members, and half of citizens who pay the highest taxes.
57, 8 9 6, 8 45 57,894,923 The ordinary revenue of the state is derived from direct and indirect taxation, monopolies, stamp dues, &c. In 1904 direct taxes amounted to £9,048,000, and the chief heads of direct taxes yielded as follows: ground tax, £2,317,000; trade tax, £1,879,000; income tax, £1,400,000; house tax, £1,000,000.
Indirect taxes amounted in 1904 to £7,363,000, and the chief heads of indirect taxation yielded as follows: taxes on alcoholic drinks, £4,375,000; sugar tax, £1,292,000; petroleum tax, £418,000; meat tax, £375,000.
Other revenues yielded as follows: stamp taxes and dues, £3,632,000; state railways, £3,545,000; post and telegraphs, £710,000; state landed property and forests, £250,000.
The communes or parishes are bound to maintain elementary schools, and they are entitled to levy an additional tax of 5% on the state taxes for their maintenance.
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.
in direct taxes, were to have three votes.
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.
Burgers then proceeded to levy taxes, which were never paid; to enrol troops, which never marched; and to continue the head of a government which had neither resources, credit nor power of administration.
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.
14: " All persons, other than natives, conforming themselves to the laws of the South African Republic (a) will have full liberty, with their families, to enter, travel, or reside in any part of the South African Republic; (b) they will be entitled to hire or possess houses, manufactories, warehouses, shops and premises; (c) they may carry on their commerce either in person or by any agents whom they may think fit to employ; (d) they will not be subject, in respect of their persons or property, or in respect of their commerce or industry, to any taxes, whether general or local, other than those which are or may be imposed upon citizens of the said Republic."
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.
AUGUSTE [ISIDORE AUGUSTE MARIE FRANpOIS] COMTE (1798-1857), French Positive philosopher, was born on the 19th of January 1798 at Montpellier, where his father was a receiver-general of taxes for the district.
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.
1823, when, on the refusal of the chambers to vote the military budget, the grand-duke dissolved them and levied the taxes on his own authority.
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.
The military governor gave way, as regards making English the language of the courts on a fixed date, but educational reforms and the imposition of new taxes (those in Malta being 2 7s.
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.
a state was voted on as early as 1840, the Territory in that year having a population of 43,112; but the measure was defeated then, as it was again in 1842, by those who most wished to avoid an increase of taxes.
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.
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.
privilegesp g g In the twelfth book of the Theodosian Code we see the foundations of the medieval Church already laid; for it was the 4th, not the 13th century that established the principle that defection from the Church was a crime in the eyes of the State, and raised the clergy to a privileged class, exempted from the ordinary taxes, permitted under restrictions to try its own members and to administer the wealth which flowed into its coffers from the gifts of the faithful.
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 provision of the Constitution on the subject is as follows:- "Representatives and direct taxes shall be apportioned among the several states which may be included within this Union according to their respective numbers, which shall be determined by adding to the whole number of free persons, including those bound to service for a term of years and excluding Indians not taxed, three-fifths of all other persons.
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.
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.
that derived from customs and railways, is now paid to the Union government, but the provincial council has power to levy taxes and (with the consent of the Union ministry) to raise loans for strictly provincial purposes.
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.
are: the management of county property; the levying of taxes; the equalizing of assessments; the division of the county into townships, school districts and road districts; the laying out.
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.
18 the Czech National Council had already imposed some taxes.
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.
1915 no increases in taxation were introduced in Austria, except a slight increase in the duty on beer; neither were any new taxes created.
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 great struggle compelled every resource to be strained to the utmost: the issue of long-time bonds, continual borrowing in very large amounts on short-time inconvertible paper money, an elaborate and all-pervading system of internal taxes, and, finally, heavy import duties.
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.
Curtiss, Protection and Prosperity: an Account of Tariff Legislation and its Effect in Europe and America (1896); Sir C. Dilke, Problems of Greater Britain (London, 1890); Dowell, History of Taxes and Taxation in England; T.
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.
ANDRE HERCULE DE FLEURY (1653-1743), French cardinal and statesman, was born at Lodeve (Herault) on the 22nd of June 1653, the son of a collector of taxes.
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.
The state makes provision for revenue for school purposes as follows: (1) the interest on the Bond of the Commonwealth for $1,327,000 00; (2) dividends on 798 shares of the capital stock of the Bank of Kentucky - representing a par value of $79,800.00; (3) the interest at 6% on the Bond of the Commonwealth for $381,986.08, which is a perpetual obligation in favour of the several counties; (4) the interest at 6% on $606,641.03, which was received from the United States; (5) the annual tax of 262 cents on each $100 of value of all real and personal estate and corporate franchises directed to be assessed for taxation; (6) a certain portion of fines, forfeitures and licences realized by the state; and (7) a portion of the dog taxes of each county.
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.
14,605,022 „ 14,160,132 „ The taxes cover a great variety of occupations and property, often to a minute and vexatious degree, and the expenditure includes the expenses of local administration, schools, police, streets and otheobjects of purely local interest.
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.
These officers always include three selectmen, a clerk, a treasurer and one or more auditors, and they may include any or all of the following: assessors, who together with the selectmen constitute a board for the assessment of taxes, one or more collectors of taxes, overseers of the poor, constables, surveyors of highways, fence-viewers, sealers of weights and measures, measurers of wood and bark, surveyors of lumber, cullers of staves, a chief fireward or engineer and one or more assistants, a clerk of the market and a pound keeper.
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.
Except in the case of railways, telegraph and telephone lines, savings banks, building and loan associations and fire insurance companies, the taxes are assessed and collected by town officers, but every fourth year the county commissioners are required to inspect the taxable property in the towns and report any misappraisal to the state board of equalization whose duty it is to equalize the valuation of property in the several towns.
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.
in 1902, he introduced taxes on sugar and exported coal (1901), and in 1902 proposed the reimposition of the registration duty on corn and flour which had been abolished in 1869 by Mr Lowe.
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.
The national government, whose revenue powers are only limited by: (a) the provision of the constitution which prohibits all duties on exports, and (b) the provision that all direct taxes must be levied in proportion to populationa provision which deprives direct taxes of nearly all their efficiency for revenue purposes.
The several states, whose revenue powers are only limited by: (a) restrictions in their respective constitutions, and (b) the general principle that those powers must not be exercised in such a way as to contravene laws of the United States, or to destroy sources of the national revenue, although a state may prohibit within its borders the sale of liquors, from taxes upon which the Unit~d States Treasury derives a considerable part of its receipts.
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.
I, 2) upon the power of the Federal government to lay direct taxes has been interpreted by the Supreme Court, by a bare majority, in such a way as to make very difficult, if not impossible, the imposition of an income tax (although, it may be added, such taxes had been unanimously held constitutional by the court in earlier decisions, which rested in turn upon interpretations of the constitutional provision just referred to given by the court when it counted among its members justices who had been members of the convention that framed the constitution).
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.
The aggregate net ordinary receipts into the United States treasury, from I 791 to the 30th of June 1885, were as follows, in millions of dollars: from customs, 5642; from internal revenue, 3449; from direct taxes, 28; from public lands, 241; from miscellaneous sources, 578; total, 9938.
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.
Another old explanation was that fines and taxes were at one time paid in figs, wine and oil, and those who collected such payments in kind were called sycophants because they "presented," publicly handed them over to the state.
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.
per ton in excess of the rate paid by a Yorkshire farmer; this, it will be admitted, does not go very far towards enabling the latter to pay rent, tithes and rates and taxes.
He particularly resented the obstinacy of the Barcelonese, who compelled the members of his household to pay municipal taxes.
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.
==Finance== One-half of the income of the state is derived from general taxes, the other sources of revenue being licences, a special school tax, poll tax and the lease of the convicts.
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.
JOHANN BECKMANN (1739-1811), German scientific author, was born on the 4th of June 1739 at Hoya in Hanover, where his father was postmaster and receiver of taxes.
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.
(1775-1799) the emission of paper money, followed by an unsuccessful attempt to market government securities, produced a panic. By 1783 the taxes had been farmed for years in advance and the treasury was in desperate straits.
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).
in 1319 granted them exemption from taxes.
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.
38,199,000 Customs and indirect taxes.
The members of the second chamber are chosen in the electoral districts by all capable male citizens not under 23 years of age, who pay one or more direct taxes, ranging from a minimum of one guilder (is.
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.
tions which we already find in the early 11th century led to struggles with the papacy; the commune of Rome made various attempts to exercise supremacy in the Campagna andlevied various taxes from the 12th century until the 15th.
of Rome to cultivate their lands in a more productive way than has often hitherto been the case, exemption from taxes for ten years and loans at 21% from the government being granted to those who carry on improvements, and those who refuse being expropriated compulsorily.
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.
He denies that all taxes fall finally on the land.
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.
The revenue and expenditure were in the years stated as follows: - The revenue is made up from taxes, including customs, tolls, including returns from railway traffic, &c., and the balance comes The difference is made up of "special expenditure."
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.
The Bundesrat, acting under the direction of the chancellor of the empire, is also a supreme administrative and consultative board, and as such it has nine standing committees, viz.: for army and fortresses; for naval purposes; for tariffs, excise and taxes; for trade and commerce; for railways, posts and telegraphs; for civil and criminal law; for financial accounts; for foreign affairs; and for Alsace-Lorraine.
proposals made by the government for new taxation, including new direct taxes, resulted in a parliamentary deadlock in 1909, and led 1900 8
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.
Not only did they pay high taxes, but they of the made splendid voluntary contributions, thus enabling su~~ess of the sovereign of their choice to continue the fight.
through the substitution of Roman law for the ancient feudal laws and customs. They had no place in the constitution or in the government of Germany, and they had already paralysed the administration by refusing to pay the taxes.
of the While taxes and other burdens were increasing the power of the king to protect them was decreasing; with or without the forms of law they were plundered by every other class in the community; their traditional privileges were withdrawn and, as in the case of the knights, their position had suffered owing to the introduction of Roman law into Germany.
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.
Proposals for new taxes, especially one on after 1878.
It Financial reform, depended chiefly on the taxes on salt, tobacco, brandy, beet~ and sugar.
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.
Compulsory insurance, the creation of corporate unions among working men under the protection of the state, and the introduction of indirect taxes, were the chief elements in the reform~
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.
Against this, however, a strong prejudice exists, and in Ontario the only direct taxation takes the form of taxes on corporations (insurance, loan and railway companies), succession duties, liquor licences, &c. These, together with returns from various investments, earnings of provincial buildings, &c., yield about one-third of the revenue.
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.
Moreover, a proposed alteration in the taxes on sugar would be of considerable advantage to Hungary; the Austrians, therefore, demanded that henceforth the proportion should be not 68.6: 31.4 but 58: 42.
posals for the renewal of the Bank charter, the reform of the currency, the renewal of the Customs Union, and the new taxes on beer and brandy, which were laid before parliament both at Vienna and Pest, were not carried in either country; this time, therefore, the existing arrangements had to be prolonged provisionally by imperial and royal warrant both in Austria and Hungary.
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.
Other elected officers are: city clerk, comptroller, treasurer, counsel, receiver of taxes, engineer, inspector of buildings, overseer of poor, street commissioner and sealer of weights and measures.
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.
land under perennial irrigation pays higher taxes than land not so irrigated (see below, Finance).
The notes are not legal tender, but are accepted by the government in payment of taxes.
(b) Next came the inability to levy taxes on foreigners without the consent of their respective governments.
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.
Talai chose to succeed him a grandson of ~afir, who was nine years of age, and received the title al-A tlid lidin allah, Tal-i, who had complete control of affairs, introduced the practice of farming the taxes for periods of six months instead of a year, which led to great misery, as the tax,es were demanded twice.
The 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.
(Baron de) Menou (r75oI81o), a man who had professed Islam, and who endeavoured to conciliate the Moslem population by various measures, such as excluding all Christians (with the exception of one Frenchman) from the divan, replacing the Copts who were in government service by Moslems, and subjecting French residents to taxes.
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.
Sixtus prided himself upon his hoard, but the method by which it had been amassed was financially unsound: some of the taxes proved ruinous, and the withdrawal of so much money from circulation could not fail to cause distress.
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.
The representatives of the burghs were present: they made a grant of all tenths to the king during his life; while they covenanted with him that he should collect no other taxes and should exercise the privileges of prisiae et cariagia with moderation.
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.
When he began to collect taxes he was met with refusal and insult at Ascalon and at Scythopolis, but he executed the chief men of each city and sent their goods to the king.
Warned by these examples, the Syrians opened their gates to him and paid their taxes.
Connecticut received wampum for taxes in 1637 at four a penny.
The constitution of 1572 was his work, and by these laws the church, the universities and the police were regulated, the administration of justice was improved, and the raising of taxes placed upon a better footing (see Saxony).
3 Among important but secondary measures of his second administration were the extinguishment of Indian titles, and promotion of Indian emigration to lands beyond the Mississippi; reorganization of the militia; fortification of the seaports; reduction of the public debt; and a simultaneous reduction of taxes.
They are possessed of certain privileges, such as exemption from the chief taxes and the duty of bearing arms. They, however, often take a foremost part in tribal administration, and are frequently called upon to perform the office of arbitrators in questions of disputed policy, &c. In the Jemda, too, the Marabout at times takes the place of honour and keeps order.
Without a regular revenue no effective administration could be organized; but the attempt to raise taxes showed that it might raise the people, so that for both men and money the shah's government was still obliged to rely principally upon British aid.
The upper bourgeois, the aristocracy of his "good cities," were his allies both against the nobles and against the artisan class, whenever they revolted, driven to desperation by the oppressive royal taxes which furnished the money for his wars or diplomacy.
The principal heads of revenue are land, opium, salt, stamps, excise, customs, assessed taxes, forests, registration and tributes from native states; and the chief heads of expenditure are charges of collection, interest, post-office, telegraph and mint, civil departments, famine relief and insurance, railways, irrigation, other public works and army.
Old laws, customs and immunities were ruthlessly swept away, the people were ground down with taxes, and the highest positions and finest estates conferred on French and Provençal nobles.
The populace, led by an Amalfi fisherman, known as Masaniello, obtained arms, erected barricades, and, while professing loyalty to the king of Spain, demanded the removal of the oppressive taxes and murdered many of the nobles.
A cultivated, well-meaning, not very in telligent man, he introduced many useful reforms on g }' a basis of benevolent despotism, abolished feudalism and built roads, but the taxes and forced contributions which he levied proved very burdensome.
A voter must be twenty-three years of age, must have been a resident of the municipality for six months, must not be a citizen or subject of any foreign country, and must possess at least one of the following qualifications: have been an office-holder under Spanish rule, own real estate worth Soo pesos, pay taxes amounting annually to 30 pesos, or be able to speak, read and write either Spanish or English.
Revenue is derived largely from customs duties and internal revenue taxes.
When Governor Andros and his Council in 1687 issued an order for levying a tax, a special town meeting of Ipswich promptly voted "that the s'd act doth infringe their Liberty as Free borne English subjects of His Majestic by interfearing with ye statutory Laws of the Land, By which it is enacted that no taxes shall be levied on ye Subjects without consent of an assembly chosen by ye Freeholders for assessing the same," and refused to assess the tax.
The Bedouins were willing enough to pray, indeed, but less willing to pay taxes; their defection, as might have been expected, was a political movement.
In the matter of taxes, though actuated by the most noble designs, he did harm to the public revenues.
He left his party strong, perfectly organized and enthusiastic on a platform of low expenditure, payment of the debt, no expenditure for public improvement or for glory or display in any form and low taxes.
(2) Politically the villeins were not eliminated from the body of citizens: they had to pay taxes, to serve in great emergencies in the militia, to serve on inquests, &c., and although there was a tendency to place them on a lower footing in all these respects yet the fact of their being lesser members of the commonwealth did not remove the fundamental qualification of citizenship. (3) Even in civil matters villeins were deemed free as regards third persons.
The word usage examples above have been gathered from various sources to reflect current and historial usage. They do not represent the opinions of YourDictionary.com.