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Updated: September 12, 2025
II. The difficulty of allowing an annual sum of about nine pounds sterling, even for the average of the capitation of Gaul, may be rendered more evident by the comparison of the present state of the same country, as it is now governed by the absolute monarch of an industrious, wealthy, and affectionate people.
Peter administered his patrimony with the temper of a vigilant and moderate landlord; and the epistles of Gregory are filled with salutary instructions to abstain from doubtful or vexatious lawsuits; to preserve the integrity of weights and measures; to grant every reasonable delay; and to reduce the capitation of the slaves of the glebe, who purchased the right of marriage by the payment of an arbitrary fine.
Indigo and sugar-cane claim much of the attention of the inhabitants. The natives are the principal cultivators. They pay to government a capitation tax of seven reals. Its population is estimated at three hundred thousand, which I think is rather short of the actual number.
When assessed upon the person, it is called a poll-tax, or capitation tax, being a certain sum on every poll, or head. But as persons ought generally to contribute to the public expenses according to their ability, taxes are more just and equal when laid upon the property of the citizens. Few poll-taxes are levied in this country.
Even in granting the importation for twenty years, care had been taken to make us pay for this indulgence, each negro being liable, on importation, to pay a duty not exceeding ten dollars, and, in addition to this, were liable to a capitation tax.
Even in granting the importation for twenty years, care had been taken to make us pay for this indulgence, each negro being liable, on importation, to pay a duty not exceeding ten dollars, and, in addition this, were liable to a capitation tax.
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.
Texas followed with a capitation tax of a dollar per head, while Florida levied upon every inhabitant between the ages of twenty-one and fifty-five years a capitation tax of three dollars, and upon failure or refusal to pay the same the tax-collector was "authorized and required to seize the body of the delinquent, and hire him out, after five days' public notice before the door of the Court House, to any person who will pay the said tax and the costs incident to the proceedings growing out of said arrest, for his services for the shortest period of time."
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.
These courtiers, reveling in boundless luxury, surrendered their slaves to overseers, whose reputation depended upon extorting as much as possible from the miserable boors. The extravagance of Catharine II. had rendered it necessary for her to triple the capitation, or, as we should call it, the poll-tax, imposed upon the peasants. Paul now doubled this tax, which his mother had already tripled.
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