The paralysing land-tax, collected in kind by irresponsible middlemen, was an inheritance from the Romaic Empire, and though it was now reinforced by the special capitation-tax levied by the sultan on his Christian subjects, the greater efficiency and security of his government probably compensated for the additional charge.

Not to tax, will be equivalent to a bounty on, the importation of slaves.

The assumption in this is that the "general property tax" is an irremediable failure, and is particularly inapplicable to corporations.

The salt tax was the top budget item around A.D. 900.

to the income tax.' A real property tax is the fairest of all taxesbut an income tax is the most unfair even when it affects all income; but when it affects the income of some who have a life interest, and not the income of others in the same situation, it is most unfair indeed.

A tax is a payment, exacted by authority, from part of the community, for the benefit of the whole.

The Supreme Court decided as long ago as 1789 that an income tax was not a direct tax, and need not, therefore, be apportioned among the States.

to the income tax.' A real property tax is the fairest of all taxesbut an income tax is the most unfair even when it affects all income; but when it affects the income of some who have a life interest, and not the income of others in the same situation, it is most unfair indeed.

The tax on two wheels is one-half what it is on four, and in England all carriages are taxed.

9.] [Footnote 2: In Utah the tax is 5 per cent on all estates over $10,000.]

This, the chief direct tax of the Colony, was an annual impost of 1d.

TAXES.Land-tax, sewers-rate, and property-tax, are landlord's taxes; but by 30 Geo.

The income tax is an excellent barometer of prosperity.

The chief tax was the stamp duty on paper, vellum, etc.

Whatever basis there may be for the common criticism or complaint that an income tax is inquisitorial remains under the operation of this law to nearly the same extent that it would if the tax were levied wholly and directly upon the recipients of the income, with no resort to taxation at the source.

Mr. BOUDINOT observed, that he was well informed that the tax or duty of ten dollars was provid

A tax laid upon employments is a very different thing.

And yet a solace soothes my brow, Making my air a shade less gloomy: Six shillings in the pound is now The figure out of which they do me; But, were we man and wife to-day (So close the Treasury loves to link 'em), A grievous super-tax they'd lay On our coagulated income.

Vice, my lords, is not properly to be taxed, but suppressed; and heavy taxes are sometimes the only means by which that suppression can be attained.

In general terms, the collectors of the revenues were called telonarii, or actores, exactores or actionarii, etc., and the taxes they collected were the usual feudal dues, fines, forfeitures, compositions for service, etc.

Taxes are a price that people are slowest to pay for a cat in a bag.

[Footnote 5: The figures do not include returns from incorporated places having a population of less than 2500 where the poll taxes may be a considerable sum.]

All the taxes against the owner of the homestead become liens thereon, unless it is platted as directed by statute.

[Footnote 3: The principal taxes in China are the land-tax, customs, salt monopoly, and personal service; which last is the source of much oppression to the lowest orders, who have nothing but their labor to contribute.

Taxes are portions of private property which a government takes for its public purposes.