Wikipedia

Poll tax

For other uses, seePoll tax (disambiguation).

Apoll tax,also known ashead taxorcapitation,is atax levied as a fixed sumon every liable individual (typically every adult), without reference to income or resources.[1]Pollis an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases likepolling placeandopinion poll.[2]

Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments ofJohn of Gaunt[where?]in the 14th century,Charles IIin the 17th andMargaret Thatcherin the 20th century. In the United States, voting poll taxes (whose payment was a precondition to voting in an election) have been used todisenfranchiseimpoverished and minority voters (especially afterReconstruction).[3]

Poll taxes areregressive,meaning the higher someone's income is, the lower the tax is as a proportion of income: for example, a $100 tax on an income of $10,000 is a 1% tax rate, while $100 tax on a $500 income is 20%. Its acceptance or "neutrality" depends on the balance between the tax demanded and the resources of the population. Low amounts generally go unnoticed, while high amounts may generate tax revolts such as the 1381Peasants' Revoltin England and the 1906Bambatha Rebellionagainst colonial rule in South Africa.[4][5]However, both of those cases wereadditionaltaxation, and not a substitute for other taxes being lowered.

Religious law

edit

Mosaic law

edit

As prescribed inExodus,Jewish lawimposed a poll tax of a half-shekel,payable by every man above the age of twenty.

11And the LORDspake unto Moses, saying,

12When thou takest the sum of the children of Israel after their number, then shall they give every man a ransom for his soul unto the LORD,when thou numberest them; that there be no plague among them, when thou numberest them.

13This they shall give, every one that passeth among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel is twentygerahs:) an half shekel shall be the offering of the LORD.

14Every one that passeth among them that are numbered, from twenty years old and above, shall give an offering unto the LORD.

15The rich shall not give more, and the poor shall not give less than half a shekel, when they give an offering unto the LORD,to make an atonement for your souls.

16And thou shalt take the atonement money of the children of Israel, and shalt appoint it for the service of the tabernacle of the congregation; that it may be a memorial unto the children of Israel before the LORD,to make an atonement for your souls.

— Exodus 30:11–16[6]

The money was designated for theTabernaclein the Exodus narrative and later for the upkeep of theTemple of Jerusalem.Priests, women, slaves and minors were exempted, but could offer it voluntarily. Payment bySamaritansorGentileswas rejected. It was collected yearly in the month ofAdarat the Temple or provincial collection offices.

Islamic law

edit

Zakat al-Fitris an obligatory charity that must be given by every Muslim (or their guardian) near the end of everyRamadan,except for those in dire poverty.[7]The amount is 2 kg (4.4 lb) of wheat or barley, or its cash equivalent, to be given to the poor.[8]

Jizyais a land or poll tax decreed by theQuran,paid annually by non-believers in Islam living underIslamic law(residents withdhimmistatus).Jizyabegan during the reign ofMuhammad(from 9 A.H.) in places likeYemen,Bahrain,andJerash.[9]As a poll tax, the tax usually only applied to free, abled-bodied adult men. Thejizyaamount could also be vary with the income of the individual. However, according toShibli Nomani,the wordjizyais an Arabicised version of the Persiankizyat,the war tax levied by the Persian empire, which served as a model for the conquering Arabs. TheSasanian Persianemperor Nawsherwan imposed a poll tax, termedjizyaby Arab historians, varying between 12 and 2 dirhams, exempting officials, soldiers, and nobles.[10]During the Islamic rule ofMuhammad,themagiof Iran and landowners ofBahrainpaidjizyaof 1dinaror its equivalent in clothing, while the landless paid 4dirhamand a striped woolen cloak.[11]Elsewhere, thejizyawas graded according three classes, e.g. 48dirhamsfor the rich, 24 for the middle class, and 12 for the poor.[12]

Although thejizyatax is interpreted by many as a financial humiliation on non-Muslims, others consider it a sign of due allegiance to the political authority of Islam: part of a social contract by which non-Muslims, especially the Jews ofMedina,were granted equal social and political rights, and protection of their life, property, and religion. According to some scholars, thejizyapaid by non-Muslims is parallel to thezakatcharity obligation on Muslims.[13]However,Umar,the second Caliph, ordered a brand on the shoulder ofjizyapayers, as well as requiring atonsureandsumptuary lawsto distinguish them from Muslims. Uman distinguished betweenjizyaandkharaj,where the former means the poll tax on non-Muslim individuals, and the latter means the land tax and sometimes the total sum of taxes paid by leaders of the non-Muslim community. Umar stressed that conversion to Islam provided exemption fromjizya,though not fromkharaj.[14]

Amr ibn al-As,after conquering Egypt, made a census for thejizyaaccording to wealth classes, so that the rich paid more.Abd al-Malik ibn Marwanreformed taxes in Mesopotamia based on a calculation of the income and expenses of a typical man, determining that each adult could payjizyaof 4dinars,a 400% increase over the previous tax; however, this burden seemingly did not increase conversions to Islam.[15]

TheCairo Genizarecords demonstrate the poll tax collection becoming very strict and burdensome for the Jewish community inEgyptduring the 12th century. Evidence suggests that the guardian of a minor was responsible to pay the full poll tax on his behalf until the age of ten. Even the very sick and poor widows were subject to the tax.Shelomo Dov Goiteinconcluded that the intolerable burden of thejizyamight have caused the mass conversion of Jews inEgyptto Islam, while more prominent Jews embraced Islam for the possibility of government positions.[16]

The treaty of 1535, known asthe Franco-Ottoman alliance,revolutionized relations between the Christian and Islamic states, with the poll tax playing a significant role. Previously, a non-Muslim living in Muslim territory for more than a year became liable to the poll tax. Under the treaty, French Christians inthe Ottoman Empirewere exempted from alljizya.[17]In 1855, theOttoman Empireabolished thejizyatax as part of reforms to equalize the status of Muslims and non-Muslims. It was replaced by a military-exemption tax on non-Muslims, thebedel-i askeri.It was once believed[by whom?]that the Islamic poll tax derived from a previous Byzantine poll tax, but evidence for this tax has been re-dated to Islamic times.[18]

Jizyareemerged in 2014 after theIslamic Stateconquered some parts ofIraqandSyria.Its leaderAbu Bakr al-Baghdadideclared that Christians would face the choice of conversion,jizya,or death. This ultimatum was read out in mosques.[19]Many Christians fledMosul,home to the ancient Christian communities ofIraq,leadingLouis Raphaël I Sakoto say: "For the first time in the history of Iraq, Mosul is now empty of Christians." ISIS issued the same ultimatum in its capital ofRaqqa,Syria, demanding 0.5 ounces (14 g) of pure gold from Christians in exchange for their safety.[20]

Canada

edit
Main article:Chinese head tax in Canada

TheChinese head taxwas a fixed fee charged to eachChineseperson enteringCanada.Thehead taxwas first levied after theCanadian parliamentpassed theChinese Immigration Act of 1885and was meant to discourage Chinese people from entering Canada after the completion of theCanadian Pacific Railway.The tax was abolished by theChinese Immigration Act of 1923,which stopped all Chinese immigration except for business people, clergy, educators, students, and other categories.[21]The 1923 act was repealed in 1947.[22]

Ceylon

edit

In Ceylon, a poll tax was levied by the British colonial government of Ceylon in 1920. The tax charged 2 rupees per year per male adult. Those who did not pay had to work on the roads for one day in lieu of the tax. The Young Lanka League protested the tax, led byA. Ekanayake Gunasinha,and it was repealed by theLegislative Council of Ceylonin 1925 following a motion submitted byC. H. Z. Fernando.[23]

Great Britain

edit

The poll tax was essentially a lay subsidy, a tax on themovable propertyof most of the population, to help fund war. It had first been levied in 1275 and continued under different names until the 17th century. People were taxed apercentageof the assessed value of their movable goods. That percentage varied from year to year and place to place, and which goods could be taxed differed betweenurbanandrurallocations.Churchmenwere exempt, as were the poor, workers in theRoyal Mint,inhabitants of theCinque Ports,tinworkers inCornwallandDevon,and those who lived in thePalatinate countiesofCheshireandDurham.

14th century

edit
Main article:Poll Tax of 1379

The Hilary Parliament, held between January and March 1377, levied a poll tax in 1377 to finance thewar against Franceat the request ofJohn of Gauntwho, sinceKing Edward IIIwas mortally sick, was the de facto head of government at the time. This tax covered almost 60% of the population, far more than lay subsidies had earlier. It was levied two more times, in1379and 1381. Each time the taxation basis was slightly different. In 1377, every lay person over the age of 14 years who was not a beggar had to pay agroat(4d) to the Crown. By 1379 that had been graded by social class, with the lower age limit changed to 16, and to 15 two years later. The levy of 1381 operated under a combination of both flat rate and graduated assessments. The minimum amount payable was set at 4d, however tax collectors had to account for a 12d a head mean assessment. Payments were therefore variable; the poorest would theoretically pay the lowest rate, with the deficit being met by a higher payment from those able to afford it.[24]The 1381 tax has been credited as one of the main reasons behind thePeasants' Revoltin that year, due in part to attempts to restore feudal conditions in rural areas.

17th century

edit

The poll tax was resurrected during the 17th century, usually related to a military emergency. It was imposed byCharles Iin 1641 to finance the raising of the army against the Scottish and Irish uprisings. With theRestorationofCharles IIin 1660, theConvention Parliament of 1660instituted a poll tax to finance the disbanding of theNew Model Army(pay arrears, etc.) (12 Cha. 2.c. 9).[25]The poll tax was assessed according to "rank", e.g. dukes paid £100, earls £60, knights £20, esquires £10. Eldest sons paid two-thirds of their father's rank, widows paid a third of their late husband's rank. The members of thelivery companiespaid according to company's rank (e.g. masters of first-tier guilds like the Mercers paid £10, whereas masters of fifth-tier guilds, like the Clerks, paid 5 shillings). Professionals also paid differing rates, e.g. physicians (£10), judges (£20), advocates (£5), attorneys (£3), and so on. Anyone with property (land, etc.) paid 40 shillings per £100 earned, anyone over the age of 16 and unmarried paid twelvepence and everyone else over 16 paid sixpence.

To finance theNine Years' War,a poll tax was imposed again byWilliam IIIandMary IIin 1689 (1 Will. & Mar.c. 13), reassessed in 1690 adjusting rank for fortune (2 Will. & Mar.c. 2), and then again in 1691 back to rank irrespective of fortune (3 Will. & Mar.c. 6). The poll tax was imposed again in 1692 (5 & 6 Will. & Mar.c. 14), and one final time in 1698 (9 Will. 3.c. 38), the last poll tax in England until the 20th century.

A poll tax ( "polemoney" ) was simultaneously imposed inScotlandby theEdinburgh parliamentin 1693, again in 1695, and two in 1698.

As the greater weight of the 17th century poll taxes fell primarily upon the wealthy and powerful, it was not too unpopular. There were grumblings within the taxed ranks about lack of differentiation by income within ranks. Ultimately, it was the inefficiency of their collection (what they brought in routinely fell far short of expected revenues) that prompted the government to abandon the poll tax after 1698.

Far more controversial was thehearth taxintroduced by theFire-Hearth and Stoves Taxation Act 1662(14 Cha. 2.c. 10), which imposed a hefty two shillings on every hearth in a family dwelling, which was easier to count than persons. Heavier, more permanent and more regressive than the poll tax proper, the intrusive entry of tax inspectors into private homes to count hearths was a very sore point, and it was promptly repealed with theGlorious Revolutionin 1689. It was replaced with a "window tax" in 1695 since inspectors could count windows from outside homes.

20th century

edit
Main article:Poll tax (Great Britain)

The Community Charge, popularly dubbed the "poll tax", was a tax to fundlocal government,instituted in 1989 by the government ofMargaret Thatcher.It replaced theratesthat were based on the notional rental value of a house. The abolition of rates was in theConservative Partymanifesto for the1979 general election;the replacement was proposed in the Green Paper of 1986,Paying for Local Governmentbased on ideas developed by Dr.Madsen PirieandDouglas Masonof theAdam Smith Institute.[26]It was afixed taxper adult resident, but there was a reduction for those with lower household income. Each person was to pay for the services provided in their community. This proposal was contained in theConservative Partymanifestofor the1987 general election.The new tax replaced the rates in Scotland from the start of the 1988/89 financial year and in England and Wales from the start of the 1990/91 financial year.[27]

The system was very unpopular since many thought it shifted the tax burden from the rich to the poor, as it was based on the number of occupants living in a house, rather than on the estimated market value of the house. Many tax rates set by local councils proved to be much higher than earlier predictions since the councils realised that not they but the central government would be blamed for the tax, which led to resentment, even among some who had supported the introduction of it.[28]The tax in different boroughs differed because local taxes paid by businesses varied and grants by central government to local authorities sometimes varied capriciously.

Mass protests were called by theAll Britain Anti-Poll Tax Federationwith which the vast majority of localAnti-Poll Tax Unions(APTUs) were affiliated. In Scotland, the APTUs called for mass nonpayment, which rapidly gathered widespread support and spread as far asEngland and Waleseven though non-payment meant that people could be prosecuted. In some areas, 30% of former ratepayers defaulted. Whileowner-occupierswere easy to tax, nonpayers who regularly changed accommodation were almost impossible to trace. The cost of collecting the tax rose steeply, and its returns fell. Unrest grew and resulted in a number ofpoll tax riots.The most serious was in a protest atTrafalgar Square,London, on 31 March 1990, of more than 200,000 protesters.Terry Fields,Labour MP forLiverpool Broadgreen,was jailed for 60 days for his refusal to pay the poll tax.[29][30]

This unrest was a factor in the fall of Thatcher. Her successor,John Major,replaced the Community Charge with theCouncil Tax,similar to the rating system that preceded the Community Charge.[31]The main differences were that it was levied on capital value rather than notional rental value of a property, and that it had a 25% discount for single-occupancy dwellings.[32]

In 2015,Lord Waldegravereflected in his memoirs that the Community Charge was all his own work and that it was a serious mistake. Although he felt the policy looked like it would work, it was implemented differently from his predictions "They went gung-ho and introduced it overnight in one go, which was never my plan and I thought they must know what they were doing – but they didn't."[33]

France

edit

In France, a poll tax, thecapitation of 1695,was first imposed by KingLouis XIVin 1695 as a temporary measure to finance theWar of the League of Augsburg,and thus repealed in 1699. It was resumed during theWar of Spanish Successionand in 1704 set on a permanent basis, remaining until the end of theAncien regime.

Like the English poll tax, the French capitation tax was assessed on rank – for taxation persons, French society was divided in twenty-two "classes", with theDauphin(a class by himself) paying 2,000livres,princes of the blood paying 1500 livres, and so on down to the lowest class, composed of day laborers and servants, who paid 1 livre each. The bulk of the common population was covered by four classes, paying 40, 30, 10 and 3 livres respectively. Unlike most other direct French taxes, nobles and clergy were not exempted from capitation taxes. It did, however, exempt themendicant ordersand the poor who contributed less than 40 sous.

The French clergy managed to temporarily escape capitation assessment by promising to pay a total sum of 4 million livres per annum in 1695, and then obtained permanent exemption in 1709 with a lump sum payment of 24 million livres. ThePays d'états(Brittany, Burgundy, etc.) and many towns also escaped assessment by promising annual fixed payments. The nobles did not escape assessment, but they obtained the right to appoint their own capitation tax assessors, which allowed them to escape most of the burden (in one calculation, they escaped7⁄8of it).

Compounding the burden, the assessment on the capitation did not remain stable. Thepays de taille personelle(basically,pays d'élection,the bulk of France and Aquitaine) secured the ability to assess the capitation tax proportionally to the taille – which effectively meant adjusting the burden heavily against the lower classes. According to the estimates ofJacques Neckerin 1788, the capitation tax was so riddled in practice, that the privileged classes (nobles and clergy and towns) were largely exempt, while the lower classes were heavily crushed: the lowest peasant class, originally assessed to pay 3 livres, were now paying 24, the second lowest, assessed at 10 livres, were now paying 60 and the third-lowest assessed at 30 were paying 180. The total collection from the capitation, according to Necker in 1788, was 41 million livres, well short of the 54 million estimate, and it was projected that the revenues could have doubled if the exemptions were revoked and the original 1695 assessment properly restored.

The old capitation tax was repealed with theFrench Revolutionand replaced, on 13 January 1791,[34]with a new poll tax as part of thecontribution personnelle mobilière,which lasted well into the late 19th century. It was fixed for every individual at "three days's labor" (assessed locally, but by statute, no less than 1 franc 50 centimes and no more than 4 francs 50 centimes, depending on the area). A dwelling tax (impôt sur les portes et fenêtres,similar to the English window-tax) was imposed in 1798.

New Zealand

edit
Main article:New Zealand head tax

New Zealand imposed a poll tax on Chinese immigrants during the 19th and early 20th centuries as part of their broader efforts to reduce the number of Chinese immigrants.[35]The poll tax was effectively lifted in the 1930s following theinvasion of China by Japan,and was finally repealed in 1944. Prime MinisterHelen Clarkoffered New Zealand's Chinese community an official apology for the poll tax on 12 February 2002.[36][37]

Poland–Lithuania

edit
Main article:Jewish poll tax

TheJewish poll taxwas a poll tax imposed on theJewsinPolish–Lithuanian Commonwealth.It was later absorbed into thehibernatax.[38][39]

Roman Empire

edit
See also:List of Roman taxes

Theancient Romansimposed atributum capitis(poll tax) as one of the principal direct taxes on the peoples of the Roman provinces (Digest50, tit.15). In the Republican period, poll taxes were principally collected by privatetax farmers(publicani), but from the time of EmperorAugustus,the collections were gradually transferred to magistrates and the senates of provincial cities. The Romancensuswas conducted periodically in the provinces to draw up and update the poll tax register.

The Roman poll tax fell principally on Roman subjects in the provinces, but not on Roman citizens. Towns in the provinces who possessed theJus Italicum(enjoying the "privileges of Italy" ) were exempted from the poll tax. The 212 edict of EmperorCaracalla(which formally conferred Roman citizenship on all residents of Roman provinces) did not, however, exempt them from the poll tax.

The Roman poll tax was deeply resented—Tertullianbewailed the poll tax as a "badge of slavery" —and it provoked numerous revolts in the provinces.[citation needed] Perhaps most famous is theZealot revoltinJudaeaof 66 AD. After thedestruction of the templein 70 AD, the EmperorVespasianimposed an extra poll tax on Jews throughout the empire, thefiscus judaicus,of twodenariieach.

Russia

edit

TheRussian Empireimposed a poll tax in 1718.[40]Nikolay Bunge,Finance Ministerfrom 1881 to 1886 under EmperorAlexander III,abolished it in 1886.[41]Poll taxes in Imperial Russia were determined byrevision listenumerations.

United States

edit

Poll tax

edit
Main article:Poll taxes in the United States
Receipt for payment of poll tax,Jefferson Parish, Louisiana,1917 (the $1 tax has the purchasing power of $24 today)

Prior to the mid 20th century, a poll tax was implemented in some U.S. state and local jurisdictions and paying it was a requirement before one could exercise one'sright to vote.After this right was extended to all races by theFifteenth Amendmentto the Constitution, many Southern states enacted poll taxes as a means of excluding African-American voters, most of whom were poor and unable to pay a tax. So as not to disenfranchise many whites, such laws sometimes included a clause exempting any people who had voted prior to enactment of the laws.[42]The poll tax, along withliteracy testsand extra-legal intimidation,[43]such as by theKu Klux Klan,achieved the desired effect ofdisenfranchising African Americans.

Generally, In the United States, the term "poll tax" is used to mean a tax that must be paid in order to vote, rather than a capitation tax simply. For example, a bill that passed the Florida House of Representatives in April 2019 has been compared to a poll tax because it requires former felons to pay all "financial obligations" related to their sentence, including court fines, fees, and judgments, before their voting rights will be restored as required by a referendum that passed with 64% of the vote in 2018.[44][45]

TheTwenty-fourth Amendment,ratified in 1964, prohibits bothCongressand thestatesfrom conditioning the right to vote in federal elections on payment of a poll tax or any other type of tax. Poll taxes for State and local elections were declared unconstitutional by the Supreme Court inHarper v. Virginia State Board of Elections.

Capitation and federal taxation

edit
Main article:Taxation in the United States

Theninth sectionof Article One of the Constitution places several limits on Congress' powers. Among them: "No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken". Capitation here means a tax of a uniform, fixed amount per taxpayer.[46]Direct taxmeans a tax levied directly by the United Statesfederal governmenton taxpayers, as opposed to a tax on events or transactions.[47]The United States government levied direct taxes from time to time during the 18th and early 19th centuries. It levied direct taxes on the owners of houses, land, slaves and estates in the late 1790s but cancelled the taxes in 1802.[citation needed]

An income tax is neither a poll tax nor a capitation, as the amount of tax will vary from person to person, depending on each person's income. Until a United States Supreme Court decision in 1895, all income taxes were deemed to be excises (i.e., indirect taxes). TheRevenue Act of 1861established the firstincome taxin the United States, to pay for the cost of theAmerican Civil War.This income tax was abolished after the war, in 1872. Another income tax statute in 1894 was overturned inPollock v. Farmers' Loan & Trust Co.in 1895, where theSupreme Courtheld that income taxes on income from property, such as rent income, interest income, and dividend income (however excepting income taxes on income from "occupations and labor" if only for the reason of not having been challenged in the case, "We have considered the act only in respect of the tax on income derived from real estate, and from invested personal property" ) were to be treated as direct taxes. Because the statute in question had not apportioned income taxes on income from property by population, the statute was ruled unconstitutional. Finally,ratificationof theSixteenth Amendment to the United States Constitutionin 1913 made possible modern income taxes, by limiting the Sixteenth Amendment income tax to the class of indirect excises (i.e. excises, duties, and imposts) – thus requiring no apportionment,[48] [49]a practice that would remain unchanged into the 21st century.

Employment-based head taxes

edit

Various cities, includingChicagoandDenver,have levied head taxes with a set rate per employee targeted at large employers.[50][51]After Cupertino postponed head tax proposals to 2020, Mountain View became the only city in Silicon Valley to continue to pursue such type of taxes.[52]

In 2018, theSeattlecity council proposed a "head tax"of $500 per year per employee.[53][54][55]The proposed tax was lowered to $275 per year per employee, was passed, and became "the biggest head tax in U.S. history,"[56]though it was repealed less than a month later.[57]

See also

edit

References

edit
  1. ^"poll tax".Oxford World Encyclopedia.Philip's. 2004.ISBN9780199546091.
  2. ^Moon, Nick (1999).Opinion Polls: History, Theory and Practice.Manchester University Press. p. 2.ISBN0-7190-4224-0.
  3. ^Franklin, John Hope (1961).Reconstruction After the Civil War.U. of Chicago Press. pp. 127–151.OCLC5845934.
  4. ^"Peasants' Revolt".The National Archives.Retrieved7 November2021.
  5. ^Hennop, Jan (9 June 2006)."SA to mark historic Zulu rebellion".Independent Online. Archived fromthe originalon 12 July 2006.
  6. ^Exodus 30:11–16
  7. ^Keskin, Tugrul, ed. (2012).The Sociology of Islam: Secularism, Economy and Politics.Ithaca Press. p. 449.ISBN978-0-86372-425-1.
  8. ^Yvonne Yazbeck Haddad, Jane I. Smith (2014).The Oxford Handbook of American Islam.p. 166.
  9. ^Duri, 'Abdal 'Aziz (1974)."Notes on Taxation in Early Islam".Journal of the Economic and Social History of the Orient.17(2): 136–144.doi:10.2307/3596329.ISSN0022-4995.JSTOR3596329.
  10. ^AHMED, ZIAUDDIN; Ahmad, Ziauddin (1975)."The Concept of Jizya in Early Islam".Islamic Studies.14(4): 293–305.ISSN0578-8072.JSTOR20846971.
  11. ^AHMED, ZIAUDDIN; Ahmad, Ziauddin (1975)."The Concept of Jizya in Early Islam".Islamic Studies.14(4): 293–305.ISSN0578-8072.JSTOR20846971.
  12. ^Hassan, Abul; Choudhury, M. A. (2019).Islamic Economics: Theory and Practice.London: Routledge. p. 247.ISBN978-1-138-36241-3.
  13. ^AHMED, ZIAUDDIN; Ahmad, Ziauddin (1975)."The Concept of Jizya in Early Islam".Islamic Studies.14(4): 293–305.ISSN0578-8072.JSTOR20846971.
  14. ^Duri, 'Abdal 'Aziz (1974)."Notes on Taxation in Early Islam".Journal of the Economic and Social History of the Orient.17(2): 136–144.doi:10.2307/3596329.ISSN0022-4995.JSTOR3596329.
  15. ^Dennett, Daniel Clement (1950).Conversion and the Poll Tax in Early Islam(2nd ed.). Harvard University Press. pp. 44–48.
  16. ^Goitein, S. D. (1963)."Evidence on the Muslim Poll Tax from Non-Muslim Sources. A Geniza Study".Journal of the Economic and Social History of the Orient.6(3): 278–295.doi:10.2307/3596268.ISSN0022-4995.JSTOR3596268.
  17. ^Khadduri, Majid (April 1956)."Islam and the Modern Law of Nations".American Journal of International Law.50(2): 358–372.doi:10.2307/2194954.ISSN0002-9300.JSTOR2194954.S2CID147619365.
  18. ^Roger Bagnall,Egypt in the Byzantine World, 300–700,Cambridge 2007, pg. 445.
  19. ^"Convert, pay tax, or die, Islamic State warns Christians".Reuters.18 July 2014.Retrieved28 April2023.
  20. ^"Iraqi Christians flee after Isis issue Mosul ultimatum".BBC News.18 July 2014.Retrieved28 April2023.
  21. ^James Morton. "In the Sea of Sterile Mountains: The Chinese in British Columbia".Vancouver, BC: J.J. Douglas, 1974.
  22. ^Ng, Wing Chung (1999).The Chinese in Vancouver, 1945–80: The Pursuit of Identity and Power.UBC Press. pp. 120–121.ISBN978-0-7748-0733-3.
  23. ^Ekanayake Goonesinha, Kesera."A. E. Goonesinha – May Day hero and Father of the Trade Union Movement".Daily News.Retrieved6 August2020.
  24. ^SeeFenwick, Carolyn Christine (1983).The English Poll Taxes of 1377, 1379 and 1381: A Critical Examination of the Returns(PhD thesis). London School of Economics and Political Science (University of London). Archived fromthe originalon 4 February 2021.Retrieved16 August2020.
  25. ^Statutes of the Realm,vol. v, p.207-225
  26. ^Pearce, Ed (19 April 1993)."The prophet of private profit".The Guardian.
  27. ^Collins, Nick (9 March 2011)."Local government funding timeline: From rates to poll tax to council tax".The Daily Telegraph.Archivedfrom the original on 12 January 2022.
  28. ^Smith, Peter (December 1991)."Lessons From the British Poll Tax Disaster"(PDF).National Tax Journal.44(4): 421–436.doi:10.1086/NTJ41788932.S2CID42053969.Archived fromthe original(PDF)on 14 October 2019.Retrieved14 October2019.
  29. ^Chaplain, Chloe (22 October 2018)."The biggest protests in recent history... and the impact they had".inews.co.uk.Archived fromthe originalon 14 October 2019.Retrieved14 October2019.
  30. ^Wheal, Chris (14 April 1999)."Poll tax is history".The Guardian.
  31. ^Higham, Nick (30 December 2016)."Thatcher's Community Charge miscalculation".BBC News.
  32. ^Waterhouse, Rosie (13 September 1992)."Uproar predicted over council tax".The Independent.Archived fromthe originalon 14 October 2019.Retrieved14 October2019.
  33. ^"Poll tax a mistake, says Waldegrave".BBC News.20 July 2015.
  34. ^Jones, Colin (2014).The Longman Companion to the French Revolution.Routledge. p. 15.ISBN978-1-317-87080-7.
  35. ^"The Poll Tax on Chinese in New Zealand: what's it all about? | Events | National Library of New Zealand".natlib.govt.nz.Archived fromthe originalon 28 July 2020.Retrieved20 November2020.
  36. ^New Zealand Office of Ethnic Affairs(2002)."Chinese Poll Tax in New Zealand – Formal Apology".New Zealand Department of Internal Affairs.Retrieved18 August2006.[permanent dead link‍]
  37. ^"Address to Chinese New Year celebrations".The Beehive.Retrieved26 August2021.
  38. ^Scepter of Judah: The Jewish Autonomy in the Eighteenth-Century Crown Poland,pp. 15–16
  39. ^The Cambridge Dictionary of Judaism and Jewish Culture, p. 118 (browse for "skhumot" online)
  40. ^Vidal-Naquet, Pierre, ed. (1987).The Collins Atlas of World History.Great Britain: William Collins Sons & Co Ltd. p. 178.ISBN978-0-00-217776-4.
  41. ^ Holland, Andy (2010).Russia and its rulers 1855–1964.Access to History. Great Britain: Hodder Education. p. 126.ISBN978-0-340-98370-6.
  42. ^"Guinn & Beal v. United States, 238 U.S. 347 (1915)".Justia.
  43. ^"Civil Rights Movement – Literacy Tests & Voter Applications".Archived fromthe originalon 16 November 2015.Retrieved19 October2014.
  44. ^Judge, Monique (25 April 2019)."Is This the New Poll Tax? Florida House Passes Bill Requiring Former Felons to Pay Up Before They Can Vote".The Root.Retrieved25 April2019.
  45. ^Mak, Tim (7 November 2018)."Over 1 Million Florida Felons Win Right To Vote With Amendment 4".NPR.org.Retrieved25 April2019.
  46. ^United States Department of State(2004)."The Constitution of the United States of America with Explanatory Notes".US Department of State web site.United States. Archived fromthe originalon 14 May 2008.Retrieved18 May2008.
  47. ^United States Department of the Treasury."History of the U.S. Tax System".US Treasury Department: Education: Fact Sheets: Taxes.United States. Archived fromthe originalon 27 November 2010.Retrieved4 August2009.
  48. ^"BRUSHABER v. UNION PACIFIC R. CO., 240 U.S. 1 (1916)".FindLaw: Supreme Court.FindLaw.
  49. ^"STANTON v. BALTIC MINING CO, 240 U.S. 103 (1916)".FindLaw: Supreme Court.FindLaw.
  50. ^"Seattle head tax: How 2 other big cities fared".KING 5.9 May 2018.Retrieved12 June2018.
  51. ^"Seattle backs new tax on largest companies, including Amazon".CNBC.Reuters. 15 May 2018.Retrieved15 May2018.The head tax approved on Monday is not the first. Denver has enacted a similar tax, and Chicago had one but repealed it. Seattle itself had a head tax in effect from 2006 to 2009
  52. ^Sarwari, Khalida (1 August 2018)."Cupertino shelves proposed 'head tax' on Apple employees for now".The Mercury News.Retrieved2 August2018.The council's 4–0 decision to wait until 2020 before putting the tax proposal before voters leaves Mountain View as the only Silicon Valley city proceeding with the so-called head tax this year.
  53. ^Lee, Jessica (10 May 2018)."How did we get here? A look back on Seattle's head-tax plan and Amazon's response".Seattle Times.Retrieved11 May2018.The Seattle Times has reported on the so-called "head tax" proposal
  54. ^"Seattle head tax 101: What to know about the proposal".MyNorthwest.Retrieved11 May2018.The Seattle had tax proposal is an employee hours tax
  55. ^"NEW SEATTLE HEAD TAX PROPOSAL SETS UP POTENTIAL CLASH IN COUNCIL MEETING TODAY".KING 5.11 May 2018.Retrieved11 May2018.A new proposal to Seattle City Council's controversial head tax legislation could bring a compromise
  56. ^Daniels, Chris; Brand, Natalie (14 May 2018)."Seattle Mayor Durkan vows to sign head tax compromise".KGW.Retrieved15 May2018.The head tax is the largest in U.S. history
  57. ^Johnson, Eric M. (12 June 2018)."Seattle City Council repeals 'head tax' weeks after enactment".Reuters.Retrieved23 June2023.
edit
Look uphead taxin Wiktionary, the free dictionary.
Retrieved from "https://en.wikipedia.org/w/index.php?title=Poll_tax&oldid=1256088106"