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Updated: July 29, 2025
Before a tax-list can be made out, it must be known what amount is to be collected in each town. This amount is made up of three parts: First, the sum wanted to pay the expenses of the town for the preceding year; secondly, the town's share of the county expenses; and thirdly, its proportional share of the expenses of the state government, or of what is to be raised for state purposes.
After pointing out the means of making a tax-list on personal property which should be more impartial than the existing list, Rabourdin assessed the sums to be brought into the treasury by indirect taxation as so much per cent on each individual share. A tax is a levy of money on things or persons under disguises that are more or less specious.
"It is the same thing in that sphere," said the poet; "there are no statesmen in these days, only men who handle events more or less. Look at it, monsieur; under the system of government that we derive from the Charter, which makes a tax-list of more importance than a coat-of-arms, there is absolutely nothing solid except that which you went to seek in China, wealth."
It may be, it must be, conceded that we commenced the contest with very crude and inadequate notions of what war really is. We proposed to decide the issue by appealing to the census and the tax-list, tribunals naturally enough occurring to a mercantile and manufacturing community, but how if the enemy prefer cannon and cold steel?
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