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Updated: October 12, 2025
So, thus the cycles have continuously repeated their weary rounds, and in all probability they will keep this up 'until the final capitation in the battle of life has taken place."
Eleven foreign traders pay him a patent of a hundred dollars, some two thousand subjects pay capitation at the rate of a dollar for a man, half a dollar for a woman, and a shilling for a child: allowing for the exchange, perhaps a total of three hundred pounds a year.
The impossibility of taxing the people, in proportion to their revenue, by any capitation, seems to have given occasion to the invention of taxes upon consumable commodities.
In the sixth year of his reign, Constantine visited the city of Autun, and generously remitted the arrears of tribute, reducing at the same time the proportion of their assessment from twenty-five to eighteen thousand heads, subject to the real and personal capitation. Yet even this indulgence affords the most unquestionable proof of the public misery.
In the management of the revenue, he disapproved the simple but oppressive mode of a capitation, and preferred with reason a proportion of taxes deducted on every branch from the clear profits of agriculture and commerce. A third part of the tribute was appropriated to the annual repairs of the dikes and canals, so essential to the public welfare.
Arising more nearly out of their own experience was the prohibition of export taxes, of capitation taxes, and of the granting of titles of nobility. While the committee of detail was preparing its report, the Southern members of that committee had succeeded in getting a provision inserted that navigation acts could be passed only by a two-thirds vote of both houses of the legislature.
Taillable, roturier, were terms of social ostracism impatiently borne by thousands. Other direct taxes were the capitation, bringing in over 50 millions, the dixiéme, the don gratuit. But more important than any of these was the great Government indirect tax, the monopoly on salt, or gabelle.
But lest this should not have secured the object sufficiently, it is declared in the same section, "That no capitation or direct tax shall be laid, unless in proportion to the census;" this was intended to prevent Congress from laying any special tax upon negro slaves, as they might, in this way, so burthen the possessors of them, as to induce a general emancipation.
Rule strove hard to secure the recognition of the rights of Wesleyans, and after much struggle the War Office recognised Wesleyan chaplains. The work and position of Wesleyan Methodism are now thoroughly organised throughout the world. The government allows a capitation grant for all declared Wesleyans, and it amounts to a large sum of money every year.
I don't mean to go into the speech-making part of the performance, for what between Seumanutafa and Papalangi Mativa, and the talking-man Sasa had lent me for the occasion, and a divinity student who happened along, and somebody who said he was Fale Upolu and spoke for the entire Group, and an aged faipule from the Union Islands who seemed to have some kind of a grievance about his father's head, and the Chief Justice who had to butt in with the capitation tax we were kept there a matter of three hours or more, until at last the principals officially made it up, To'oto'o was forgiven, and everything ended happily.
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