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The Constitution laid it down that no head tax or other direct tax should be imposed except by apportioning it among the several States on the basis of their population.

As compensation for their services they were excused from jury duty, poll tax, work on the roads, or state military service, for the period of five years.

This is designated as the "normal income tax."

An annual tax was also imposed on all livings above £300, to be appropriated to the augmentation of small benefices.

There is, then, an "additional tax" of one per cent, on the amount by which any income exceeds $20,000.

"Christians who believe in public prayer, and who claim that we should be instant in prayer, would consider it a severe tax upon their energies to pray seventy times a daythey don't care to do it!

The growing public opinion in favour of graduated income tax, and the higher duty upon legacies and rich man's luxuries, are based on a direct approval of this simple policy of taking from the rich and giving to the poor.

The tax of Danegelt, so generally odious to the nation, was remitted in this reign.

Now it is a considerable tax on our faith in science to believe that the débris of the Mississippi can be so accurately gauged as to give anything like approximate value to the result of one foot of continental denudation in 6,000 years.

"There was also a municipal tax on the slaughter of cattle for the market.

This could not prevent Congress from interfering with that property by laying a grievous and enormous tax on it, so as to compel owners to emancipate their slaves rather than pay the tax.

As the tax will not make a fifth part of the price, and even that may be in some measure evaded, the duty paid for licenses scarcely deserves consideration; for it is not intended to hinder retailers, but to make them useful in some degree to the ministry, by paying a yearly tax for the license of poisoning.

In effect this provision of the law merely continues the corporation or "excise" tax which was already in existence.

Was that a direct or an indirect tax?

Similarly, a nominal municipal tax of 25 per cent was levied on the estimated profits of all industries and commerce, and on the income derived from all professions, manual occupations, or agencies, the collector receiving 6 per cent of all taxes assessed.

In 1917 the total income tax of the British Isles was £300,000,000; Ireland with one-tenth the population contributed only one-fortieth of the tax.

" At that time, 1764, no such thing as an internal tax laid by Parliament for the purpose of raising revenue existed, or ever had existed, in America.

Those forms and institutions, the safeguards of liberty and property, which had been suspended during the contest, had not been restored; the committees in every county continued to exercise the most oppressive tyranny; and a monthly tax was still levied for the support of the forces, exceeding in amount the sums which had been exacted for the same purpose during the war.

It was a pretty stiff tax for the poor fellow to pay, but Baxter "figgered children with him," as he said.

He placed a light tax on tea, just to teach Americans that they could not escape taxation altogether.

It was an evidence of the spirit of selfish expediency, which prompted the whole procedure, that they clogged the emancipation bill with the proviso that a certain governmental tax on exports, called the four and a half per cent tax[A], should be repealed.

The expenses of the present provision for superannuated and disabled sailors, is no inconsiderable tax upon the publick, which is not less burdened by it for the manner of collecting it by a deduction from the sailors' wages; for, whoever pays it immediately, it is the ultimate gift of the nation, and the utmost that can be allowed for this purpose.

We are, I assure you, under the necessity of being oeconomists, where the most abundant wealth could not render us externally comfortable: and the little we procure, by a clandestine disposal of my unnecessary trinkets, is considerably diminished,* by arbitrary impositions of the guard and the poor,** and a voluntary tax from the misery that surrounds us.

The next year saw fresh attempts to procure the repeal of the obnoxious tax rejected by the House of Commons; but, before the news of this division reached America, blood had already been shed.