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Updated: September 12, 2025
GEORGE MASON said, that gentlemen might think themselves secured by the restriction in the fourth clause, that no capitation or other direct tax should be laid but in proportion to the census before directed to be taken. But that when maturely considered it would be found to be no security whatsoever.
There are thirty-seven boarders, native and half-native, and mixed native and Chinese, between the ages of four and eighteen. They provide their own clothes, beds, and bedding, and I think pay forty dollars a year. The capitation grant from Government for two years was 2325 dollars. Sister Phoebe was my cicerone, and I owe her one of the pleasantest days I have spent on the islands.
In the capitation which has been levied in France, without-any interruption, since the beginning of the present century, the highest orders of people are rated according to their rank, by an invariable tariff; the lower orders of people, according to what is supposed to be their fortune, by an assessment which varies from year to year.
Whilst he abolished the capitation tax on Hindus and the tax upon Hindu pilgrims, he forbade infant marriages and, short of absolute prohibition, did all he could to discountenance the self-immolation of Hindu widows. To the Brahmans especially his condemnation, both implied and explicit, of the caste system was a constant stone of offence.
The Spaniards, who are lords here, make the Indians pay an annual capitation tax, to the value of ten single rials for every one above twenty years of age. Being discovered to be Dutch, but not till they had gained their ends, they sailed for the Straits of Manilla, all the coasts near which appeared waste, barren, and rocky.
If war should be declared between Spain and their native country, their persons and properties were to be respected, and if they wished to leave the island they were permitted to realize on their property and carry its value along with them, paying 10 per cent on the surplus of the capital they had brought. They were exempted from the capitation tax or personal tribute.
The same edict proclaimed likewise the abolition of the jizyá, a capitation tax imposed by the Afghán rulers of India upon those subjects who did not follow the faith of Muhammad.
Moreover, the non-application of the capitation system of grants fails to bring into play what would be a direct financial inducement to the locality to improve the school attendance of the children, as would also any system of local control.
No class was exempt from taxation no dignity or privilege from capitation. The Spanish court, as well as the King of Hungary, agreed to contribute a considerable sum. The ministers made large presents, while Wallenstein himself advanced 200,000 dollars from his own income to hasten the armament.
The native Indians pay a capitation tax of $1 a head; half-castes double; Chinese $50, $30, or $12. As usual, my poor Chinamen are hated and squeezed.
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