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Updated: October 12, 2025


The Pampangans are considered the finest tribe of natives; they are excessively fond of horse-racing, and bet very considerable sums upon it; they have the reputation of being an industrious and energetic set of men. All the Chinese pay a capitation tax of four dollars.

The most treasonable act, but the most obvious revenge, was the destruction of the statues of Leo himself: the most effectual and pleasing measure of rebellion, was the withholding the tribute of Italy, and depriving him of a power which he had recently abused by the imposition of a new capitation.

In France, the greater part of the actual revenue of the crown is derived from eight different sources; the taille, the capitation, the two vingtiemes, the gabelles, the aides, the traites, the domaine, and the farm of tobacco. The live last are, in the greater part of the provinces, under farm.

It is strange that the Khan should not, in this case, perceive the fallacy of his own argument, or see that the power of the sword must always virtually rest with the holder of the purse; since immediately afterwards, after enlarging on the enormous amount of taxes levied in England, the oppressive nature of some of them, especially the window-tax, "for the light of heaven is God's gift to mankind," he proceeds "In other countries it would perhaps cost the king, who imposed such taxes, his head; but here the blame is laid on the House of Commons, without any one dreaming of censuring the sovereign, in whose name they are levied, and for whose use they are applied;" citing as a proof of this the ease with which the insurrection of Wat Tyler and his followers, against the capitation tax, was suppressed by the promise of the king to redress their grievances.

No bill of attainder or ex post facto law shall be passed. No capitation or other direct tax shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken. No tax or duty shall be laid on articles exported from any state.

In the capitation of the provinces, it is observed by the perfectly well informed author of the Memoirs upon the Impositions in France, the proportion which falls upon the nobility, and upon those whose privileges exempt them from the taille, is the least considerable.

Governor Wolcott's inaugural placed before the Assembly the following subjects for consideration: A new system of taxation; for, as the governor pointed out, the capitation tax was equivalent to about one-sixteenth of the laboring man's income. Judges of the Superior Court should hold their office during good behavior instead of by annual appointment by the legislature.

In China there is no tax upon land, but every male subject pays a rateable capitation in proportion to his wealth and possessions.

The imposition of innumerable taxes, door and window, capitation and land taxes, drove the inhabitants to despair."

The burden of the taille, it is acknowledged, falls finally upon the proprietors of land; and as the greater part of the capitation is assessed upon those who are subject to the taille, at so much a-pound of that other tax, the final payment of the greater part of it must likewise fall upon the same order of people.

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