land-tax

Updated: June 20, 2025

As may well be conceived, under such circumstances the finances were in the most grievous embarrassment; the land-tax, the main source of revenue, came in but very irregularly.

Theodor Mommsen - The History of Rome, Book III : From the Union of Italy to the Subjugation of Carthage and the Greek States

We shall only observe that, in the act for the land-tax, and in the act for the malt-tax, there was a clause of credit, empowering the commissioners of the treasury to raise the money which they produced by loans on exchequer bills, bearing an interest of four per cent, per annum, that is, one per cent, higher than the interest usually granted in time of peace.

T. (Tobias) Smollett - The History of England in Three Volumes, Vol.II. : Continued from the Reign of William and Mary to the Death of George II.

The discouragement which a variable land-tax of this kind might give to the improvement of land, seems to be the most important objection which can be made to it. The landlord would certainly be less disposed to improve, when the sovereign, who contributed nothing to the expense, was to share in the profit of the improvement.

Adam Smith - An Inquiry into the Nature and Causes of the Wealth of Nations

Further, in determining the amount of the land-tax, two methods were followed; one by inspection, the other by average. In the case of the former, the daikwan repaired in the fall of each year to the locality concerned, and having ascertained the nature of the crop harvested, proceeded to determine the rate of tax.

F. (Frank) Brinkley - A History of the Japanese People : From the Earliest Times to the End of the Meiji Era

The parliament immediately voted an address of condolence to his majesty on the death of the queen; and they granted one hundred and twenty thousand pounds sterling for the service of the ensuing year, to be raised by a general poll-tax, a land-tax, and an additional excise.

T. (Tobias) Smollett - The History of England in Three Volumes, Vol.II. : Continued from the Reign of William and Mary to the Death of George II.

If the contribution of the colonies, besides, was to rise or fall in proportion to the rise or fall of the land-tax, parliament could not tax them without taxing, at the same time, its own constituents, and the colonies might, in this case, be considered as virtually represented in parliament.

Adam Smith - An Inquiry into the Nature and Causes of the Wealth of Nations

The land-tax continues still upon the same foot, though the revenue of the lands is increased. Thus no one is tyrannised over, and every one is easy.

Voltaire - Letters on England

A fixed land-tax to be paid to Rome was imposed on each community; and they were all subordinated to the governor of Macedonia in such a manner that the latter, as supreme military chief, exercised a superintendence over administration and justice, and could, for example, personally assume the decision of the more important criminal processes.

Theodor Mommsen - The History of Rome, Book IV : The Revolution

The landed gentry obtained the predominant voice in parliament for a century and three-quarters, and, as a consequence, the abolition of its feudal services to the crown, the financial deficit being made up by an excise on beer instead of by a land-tax.

A. F. (Albert Frederick) Pollard - The History of England - a Study in Political Evolution

They passed an act for keeping on foot three thousand men for two years, to be maintained by a land-tax. Then the commissioner produced the king's letter, desiring to have eleven hundred men on his own account to the first day of June following; they forthwith complied with this request, and were prorogued to the sixth of May.

T. (Tobias) Smollett - The History of England in Three Volumes, Vol.II. : Continued from the Reign of William and Mary to the Death of George II.