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Updated: May 8, 2025


Umlandela, being a Zulu and worn with age, has never had any authority over his nominal subjects, and has been anxious to rid himself of the danger and responsibility of his chieftainship by transferring it on to the shoulders of Mr. John Dunn, whose territory adjoins his own, and who would be, needless to say, nothing loth to avail himself of the opportunity of increasing his taxable area.

Revenue was raised by the taxation of landed property, and its assessment depended on the accurate fixing of the boundaries of the various holdings. When these were removed by the periodical flooding due to the rising of the Nile, it was necessary to replace them, or to determine the taxable area independently of them, by an art of land-surveying.

There was destined for distribution only the Italian domain-land, that is to say, substantially, the territory of Capua, and, if this should not suffice, other Italian estates were to be purchased out of the revenue of the new eastern provinces at the taxable value recorded in the censorial rolls; all existing rights of property and heritable possession thus remained unaffected.

But lo! when the schedule of his property was filed in court, it was disclosed that for many years he had owned at least $17,500,000 of taxable personal property subject to the laws of the State of Illinois.

The taxable units so enumerated are just over 600, but of these much more than half are set down as untaxable or imperfectly taxable under the epithets "Uasta," "Uastæ." What that epithet means we do not know.

Whatever the classification of taxable material, as it is impossible to tax capital beyond its income, the capitalist will be always favored, while the proletaire will suffer iniquity, oppression. The trouble is not in the distribution of taxes; it is in the distribution of goods.

The Conscript Fathers were fathers only of their own line. As for the common people, they were regarded as an impure race, exploitable, taxable, and workable at the discretion and mercy of their masters. As a general thing, Bossuet shows little regard for the people. His monarchical and theological instincts know nothing but authority, obedience, and alms-giving, under the name of charity.

These proportions, taken as measures of taxable capacity must be exceptionally favourable to Ireland, where the proportion of Income Tax payers and of persons possessing property paying Death Duties is relatively to the total population smaller than in the United Kingdom as a whole.

The following statistics for three years, 1907, 1908 and 1909, would seem to substantiate the above statement: The value of the taxable property of the State in 1907 was $373,584.960. Receipts from all sources that year were $3,391,127.15. Disbursements for the same period were $3,730,343.29. Excess of disbursements over receipts, $339,216.14.

Recently a committee of the American Economic Association estimated that all of the taxable property in the United States owned by negroes amounted to $300,000,000, or about $33.00 per head, this estimate being based upon the 1900 census returns.

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