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The capitation tax was doubled and trebled, at the will of the Intendants of the Provinces; merchandise and all kinds of provision were taxed to the amount of four times their value; new taxes of all kinds and upon all sorts of things were exacted; all this crushed nobles and roturiers, lords and clergy, and yet did not bring enough to the King, who drew the blood of all his subjects, squeezed out their very marrow, without distinction, and who enriched an army of tax-gatherers and officials of all kinds, in whose hands the best part of what was collected remained.
In addition to this land tax there was a capitation tax on every branch of commercial industry, and "free gifts" were exacted from the cities and provinces on the occasion of any joyous event in the family of the emperor. The peculiar "free gift" of the senate of Rome amounted to some $320,000. Constantine celebrated the twentieth year of his reign at Rome in the year 326.
This preparation is provided for as follows. To the Department, as has already been explained, was handed over the administration of the Science and Art Grants formerly administered by South Kensington. The Department accordingly drew up a programme of experimental science and drawing, carrying capitation grants, for day secondary schools.
No bill of attainder or ex post facto law shall be passed. No capitation or other direct tax shall be paid, unless in proportion to the census or enumeration herein before directed to be taken. Mr.
For to say nothing of the fact that about 120,000 inhabitants were classed as paupers, it so happened that the capitation tax had been remitted for a term of years, leaving only the well-to-do shopkeeper, some part of the professional, and the capitalist class on the voters' list. Workmen of the faubourg St. Antoine signed a petition to be allowed to pay taxes so as to obtain a vote.
Such also would be a law that should require all persons now charged with stealing, to be imprisoned for life, if found guilty; because the crime, when committed, was punishable by a shorter imprisonment. The next prohibition is, "No capitation or other direct tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken."
But this calculation, or rather, indeed, the facts from whence it is deduced, cannot fail of suggesting two difficulties to a thinking mind, who will be at once surprised by the equality, and by the enormity, of the capitation. An attempt to explain them may perhaps reflect some light on the interesting subject of the finances of the declining empire.
What is full as remarkable, he freed the Hindoos forever from that tax which the Mahomedans have laid upon every country over which the sword of Mahomet prevailed, namely, a capitation tax upon all who do not profess the religion of the Mahomedans. But the Hindoos, by express charter, were exempted from that mark of servitude, and thereby declared not to be a conquered people.
It has been said that when the first census was taken the general impression was a capitation tax was to be imposed, and that in consequence the inmates reported were far below the actual number. If there was error on this account it was to a very limited extent, as every subsequent census has agreed with the first, although the notion of a capitation tax has entirely died out.
The Christians are to be allowed to hold landed property; the capitation tax is to be abolished for they are actually contending for the abolition of that which the hon.
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