Tax poll , also known as head tax or capitation , is a tax levied as a fixed amount to each responsible individual.
Head taxes were an important source of income for many governments from ancient times through the nineteenth century. In the United Kingdom, the tax collection tax is levied by the John of Gaunt government in the 14th century, Charles II in 17 and Margaret Thatcher in the 20th century. In the United States, voting voting taxes have been used to deprive the poor and minority voters (especially under Reconstruction).
The word "poll" is an ancient term for "head" or "over the head". The sense of "counting the head" is found in phrases such as polling stations and polls.
Video Poll tax
Religious law
Mosaic Law
As set out in Exodus (30: 11-16) Jewish law imposes a half-shek election tax, paid by everyone over the age of twenty ("the rich will not pay more and the poor will not pay less").
Exodus 30: 11-16:
11 And the LORD spake unto Moses, saying,
12 If you take the number of the sons of Israel according to their number, they will give every man a ransom for his soul to the LORD, when you number them; that there is no plague among them, when you give them numbers.
13 These they shall give, every passer by whom is numbered, half shekel after the sanctuary: (half a shekel of twenty shekels) half a shekel is the offering of the LORD.
14 Everyone who passes by those who are numbered, who are twenty years old and up, shall offer an offering to the Lord.
15 The rich will not give more, and the poor will not give less than half a shekel, when they sacrifice to the Lord, to make atonement for your soul.
16 And thou shalt take the redemption money of the children of Israel, and thou shalt appoint it to minister in the tabernacle of the congregation; that it may be a warning to the children of Israel before the LORD, to make atonement for your soul. (Official Version)
The money was for the Tabernacle in the Exodus narrative and then for the maintenance of the Temple of Jerusalem. Priests, women, slaves and minors are released, although they can offer it voluntarily. Payments by the Samaritans or Gentiles are rejected. It was collected annually during the month of Adar, both at the Temple and in the special collection bureaus in the provinces.
Islamic Law
Jizya is a poll tax imposed under Muslim law on non-Muslims permanently residing in Muslim countries as part of their dhimmi status. Taxes are imposed on free-born military men born free. The poor are liberated, as well as slaves, women, children, old, sick, monks and ascetics.
Several reasons for the jizya have been raised. They include the argument that jizya is a cost in exchange for dzimma (permission to practice one's faith, enjoy communal autonomy, and is entitled to the protection of Muslims from external aggression), and the argument that the imposition of jizya on non-Muslims is similar to the imposition of zakat (one of Pillars of Islam, compulsory property taxes paid on certain assets not used productively for one year) to Muslims.
Although jizya is often called a voting tax, valuations and collections generally qualify based on income. For example, Amr ibn al-As, after conquering Egypt, formed a census to measure the population for the jizya, and thus total expected jizya income for the whole province, but regulated the actual collection by partitioning the population into the wealth class, in order for the rich to pay more and the poor are less jizyah of that total. Elsewhere, custom was reported to partition into three classes, e.g. 48 dirhams for the rich, 24 for the middle class and 12 for the poor.
In 1855, the Ottoman Empire abolished the jizyah tax, as part of reforms to equalize the status of Muslims and non-Muslims. Replaced by the military exemption tax for non-Muslims, Bedel-i Askeri.
Maps Poll tax
Canada
China's chief tax is a fixed fee imposed on every Chinese entering Canada. The head tax was first levied after the Canadian parliament passed China's Immigration Act of 1885 and was intended to prevent Chinese entering Canada after the completion of the Canadian Pacific Railway. The tax was abolished by the Chinese Immigration Act of 1923, which stopped all Chinese immigration except for business people, pastors, educators, students, and other categories.
English and Scottish
The poll tax is essentially a lay subsidy (tax on property that can be transferred from most of the population) to help fund the war. It was first picked up in 1275 and continued, under a different name, until the 17th century. People are taxed a percentage of the assessed value of their moving goods. These percentages vary from year to year and place to place, and which goods may be taxed differ between urban and rural locations. Church people are freed, as are the poor, workers at the Royal Mint, inhabitants of the Cinque Harbor, cans workers in Cornwall and Devon, and those who live in the counties of Palatinate in Cheshire and Durham.
the 14th century
The Hilary Parliament, which took place between January and March 1377, collected a voting tax in 1377 to finance the war against France at the request of John of Gaunt who, because of King Edward III was seriously ill, was the head of the de facto government at the time.. This tax covers almost 60% of the population, far more than the previous lay subsidies. It was picked up twice more after 1377, in 1379 and 1381. Each time the basis of taxation was slightly different. In 1377, any layman over 14 who is not a beggar must pay the turmoil (4d) to the Crown. In 1379 which was judged by the social class, with the lower age limit changed to 16, and became 15 two years later. Levy 1381 is operated under a combination of flat rate assessment and graduation. The minimum amount to be paid is set at 4d, but the tax collector must take into account the 12d average rating of the head. Payments therefore vary; the poorest in theory will pay the lowest rates with deficits fulfilled by higher payments than those who can afford them. The 1381 tax has been credited as one of the main reasons behind the Peasant Revolution of that year, partly due to efforts to restore feudal conditions in rural areas.
the 17th century
Tax voting was raised during the 17th century, usually associated with martial law. It was forced by Charles I in 1641 to finance the raising of soldiers against the Scottish and Irish uprisings. With the Restoration of Charles II in 1660, the Parliament Convention of 1660 instituted a voting tax to finance the dissolution of the New Model Army (payment arrears, etc.) (12 Charles II c.9). The poll poll is judged by "rank", e.g. dukes paying £ 100, earls Ã, Â £ 60, knight Ã, Â £ 20, esquires Ã, Â £ 10. eldest son pays 2/3rds from the rank of their father, widows pay a third of the rank of his late husband. The members of the livery company pay according to the rank of the company (eg the first level master guild like Mercers pays Ã, £ 10, while the master of the fifth-tier guild, like Clerks, pays 5 shillings). Professionals also pay different rates, e.g. doctors (Ã, Â £ 10), judges (Ã, Â £ 20), lawyers (Ã, Â £ 5), lawyers (Ã, Â £ 3), and so on. Anyone with a property (land, etc.) Paid 40 shillings per Ã, Â £ 100 received, anyone over 16 years old and unmarried pay 12-cent and everyone over 16 paid 6-cent.
The polls were again imposed by William III and Mary II in 1689 (1 Will. & Amp; Mar. c.13), reviewed in 1690 adjusting the rank for luck, and then returning in 1691 back to rank regardless of luck. The polls were imposed again in 1692, and one last time in 1698 (the last voting tax in England until the 20th century). The poll tax was imposed on Scotland between 1694 and 1699.
As the tax weight of the seventeenth-century tax collected, especially on the rich and powerful, is not very popular. There is a commotion in the tax-imposed ranks of the lack of differentiation by income in the ranks. Ultimately, it is the inefficiency of their collection - what they carry on a regular basis falls far short of expected earnings - prompting the government to abandon voting taxes after 1698.
Much more controversial is the furnace tax introduced in 1662 (13 & amp; 14 Charles II c.10), which enforces two large and powerful shillings on each stove in a family home (which is easier to count than a person). Heavier, more permanent and more regressive than the right electoral tax, the inclusion of tax inspectors to private homes to calculate the fireplace was a very painful point, and it was soon repealed with the Great Revolution in 1689. It was replaced with a "tax window" in 1695 (inspectors can count windows from outside the house).
United Kingdom
The Community Lawsuit, unofficially known as the "Tax Levy", a euphemism created by the Labor Party, is a tax to fund local government in Britain, instituted in 1989 by the government of Margaret Thatcher. It replaces the tariffs that are based on the notional rental value of the house. The abolition of interest rates was the manifesto of Thatcher's Conservative Party in the 1979 general election, and the replacement was proposed in the Green Paper of 1986, Paying for Local Government based on ideas developed by Dr. Madsen Pirie and Douglas Mason of Adam Smith Institute. That is a fixed tax per adult population, but there is a reduction for those with lower household incomes. Everyone has to pay for the services provided in their community. This proposal is contained in the Conservative Manifesto for the 1987 General Election. The new taxes replaced tariffs in Scotland from the beginning of the financial year 1989/90, and in England and Wales from the beginning of the financial year 1990/91.
The system was unpopular. Many think it shifts the tax burden from the rich to the poor, because it is based on the number of people staying at home rather than the estimated price of the house. Many tax rates set by local councils prove to be much higher than previous predictions; this causes hatred, even among the few who support it. Taxes in different regions are different because local taxes paid by businesses vary and grants by the central government to local governments are sometimes diverse.
Mass protests are called by the All-American Anti-Poll Tax Federation, where most of the local Anti-Poll Taxes Union (APTU) is affiliated. In Scotland, APTU called for non-payment of bulk and these calls quickly garnered widespread support that spread to England and Wales, although non-payment meant that people could be prosecuted. In some areas, 30 percent of former gambler shooters failed. While owner-colonizers are easy to tax, those who regularly change accommodations are almost impossible to pursue if they choose not to pay. Tax collection costs rose sharply while the return of the taxes decreased. The unrest grew and resulted in a number of tax riots. The most serious was the protest at Trafalgar Square, London, on March 31, 1990, over 200,000 protesters. A Labor MP, Terry Fields, was jailed for 60 days for refusing to pay a voting tax.
This riot caused, in part, to the end of Thatcher's premiere. His replacement, John Major, replaced the voting tax with Board Tax, similar to the rating system that preceded the Poll Tax. The main difference is that it is levied on the capital value rather than the notional rental value of a property, and that it has a 25 percent discount for single occupancy.
French
In France, the voting tax, capitation, was first imposed by King Louis XIV in 1695 as a temporary measure to finance the Augsburg League War, and was thus repealed in 1699. It was continued during the Spanish War of Succession and in 1704 was established permanently, remaining to the end of the Ancien regime.
Like the British poll tax, the French capitation tax is judged on the rank - for the taxpayer, the French society is divided into twenty-two "classes", with Dauphin (own class) paying 2,000 livres, the prince of the blood paying 1500 livres, and so on up to the class the lowest, consisting of daily workers and servants, who pay 1 livre each. Most of the general population is covered by four classes, each paying 40, 30, 10 and 3 livres. Unlike most other direct French taxes, nobles and priests are not exempt from capitation taxes. That, however, excludes the orders of beggars and poor people who contribute less than 40 sous.
The French clergy managed to escape while the capitation of judgment promised to pay a total of 4 million livres per year in 1695, and then obtained a permanent exemption in 1709 with a lump sum payment of 24 million livres. The Pays d'ÃÆ' Â © tats (Brittany, Burgundy, etc.) and many cities also escaped the assessment by promising annual fixed payments. The nobles did not escape judgment, but they gained the right to appoint their own capitation tax appraiser, allowing them to relinquish most of the burden (in one calculation, they escaped from 7/8).
By increasing the load, the capitation assessment does not remain stable. The pay de taille personelle (essentially, Pays d'ÃÆ' Â © lection, mostly French and Aquitaine) is guaranteed the ability to assess capitation tax in proportion to the taille - which effectively means adjusting the heavy load to the class under. According to Jacques Necker's estimates in 1788, the capitation tax was severely littered in practice, that special classes (nobles and priests and towns) were largely liberated, while the lower classes were destroyed heavily: the lowest peasant class, originally rated paying 3 livres, now paying 24 , the second lowest, rated at 10 livres, now pays the 60th and the third lowest rated at 30 pay 180. The total collection of capitals, according to Necker in 1788, is 41 million livres, well below the 54 million forecast, and it is projected that revenues could be doubled double if the release is revoked and the original 1695 assessment is properly restored.
The old capitation tax was repealed with the French Revolution and replaced, on 13 January 1791, with a new voting tax as part of the contribution of the personnelle mobiliÃÆ'¨re , which lasted until the end of the 19th century. It remains for each individual in "three business days" (assessed locally, but by law, not less than 1 franc 50 centimes and no more than 4 francs 50 centimes, depending on the region). Residential taxes (implied sur les portes et fenÃÆ'ªtres , similar to the UK tax-window) were enacted in 1791.
New Zealand
The number of Chinese immigration rose from 20,000 per year to 8 after the government's "head tax". New Zealand imposed election tax on Chinese immigrants during the 19th and early 19th century. The poll tax was effectively lifted in the 1930s after the Japanese invasion by Japan, and was eventually repealed in 1944. Prime Minister Helen Clark offered to the New Zealand Chinese community an official apology for electoral tax on February 12, 2002.
Polish-Lithuanian
The poll of Jewish polls is a voting tax imposed on Jews in the Polish-Lithuanian Commonwealth. It is then absorbed into the hiberna tax.
Roman Empire
The ancient Romans imposed a capitation tax (tax poll) as one of the main direct taxes on people from the Roman province ( Digest 50, tit.15). In the Republican period, the collection tax was basically collected by private tax farmers, but since the time of Augustus Caesar, the collection was gradually transferred to the provincial judges and senate cities. The Rome Census was conducted periodically in the provinces to compile and update the list of voting taxes.
The Roman voting tax mainly falls on Roman subjects in the province, but not on Roman citizens. Cities in provinces that have Italicum Juice (enjoy "Italian privileges") are exempt from election taxes. The 212 decree of Emperor Caracalla was officially granted Roman citizenship on all Roman provincial residents, but did not exclude them from the poll tax.
The Roman voting tax was hated - Tertullian condemned the voting tax as a "badge of slavery" - and it sparked many uprisings in the provinces. Perhaps the most famous was the Zealot revolt in Judea in 66 AD. After the destruction of the temple in AD 70, the Emperor imposed additional taxes on the Jews throughout the empire, the fiscus judaicus, two denarii each.
The 720 Italian Revolt, organized and led by Pope Gregory II, was initially triggered by the efforts of Constantinople Emperor Leo III the Isaurian to introduce a voting tax in the Byzantine Empire province of Italy in 722, and mobilized Italy's permanent separation from the Byzantine empire. When King Aistulf of Lombardy exploited himself from Italian dissent and attacked the Exarchate of Ravenna in 751, one of his first acts was to institutionalize a tax levy of one solid gold per head on every Roman citizen. Seeking help from this burden, Pope Stephen II appealed to Pepin the Short of the Franks for help, which eventually resulted in the Papal States in 756.
Russian
Russia imposed an election tax in 1718. It was abolished in 1886 by Nikolay Bunge (1882-1886) under the reign of Alexander III.
United States
Polling Tax
Before the mid-20th century, voting taxes were applied in some US states and local jurisdictions and paying them was a prerequisite before anyone could exercise his right to vote. After this right has been extended for all races by the ratification of the Fifteenth Amendment of the Constitution, many Southern states impose election tax laws as a means to restrict eligible voters; the law often includes the grandfather clause, which allows any adult male whose father or grandfather has chosen in a given year before the abolition of slavery to vote without paying taxes. This law, together with literacy and extrajudicial intimidation, achieves the desired effect of deprived African Americans, as well as poor whites. Often in discussions in the US, the term "poll tax" is used to mean taxes to be paid to vote, rather than simple capitation taxes. The Twenty-Four Amendment, ratified in 1964, prohibits Congress and states to condition the right to choose tax payments or other types of taxes.
Federal capitation and taxation
The ninth section of Article One of the Constitutions places some limitations on the powers of Congress. Among them, "No capitation, or any other direct taxes, shall be laid, except in proportion to the census or enumeration here before being directed to be taken". Capitation here means a uniform tax, a fixed amount per taxpayer. Direct tax means taxes levied directly by the United States federal government on taxpayers, compared with taxes on events or transactions. The United States government levied direct taxes from time to time during the eighteenth and early nineteenth centuries. It was taxed directly to homeowners, land, slaves and estates in the 1790s but canceled taxes in 1802.
Income tax is not a voting or capitation tax, because the amount of tax will vary from person to person, depending on everyone's income. Until the decision of the United States Supreme Court in 1895, all income taxes were regarded as excise (ie indirect taxes). The Revenue Act of 1861 established the first income tax in the United States, to pay for the costs of the American Civil War. This income tax was abolished after the war, in 1872. Other income tax laws in 1894 were canceled at Pollock v. Farmers Loans & amp; Trust Co. in 1895, whereby the Supreme Court ruled that income tax on income from property, such as rental income, interest income, and dividend income (but excluding income tax on income from "employment and labor" if only for reasons not challenged in this case, "We assume only action in respect of taxes on income derived from real estate, and from personal property invested") should be treated as a direct tax. Since the law does not share income tax on income from property by population, the law is considered unconstitutional. Finally, the ratification of the Sixteenth Amendment to the Constitution of the United States in 1913 enabled modern income taxes, by limiting the Sixteenth Amendment income tax to indirect excise taxes (ie excise, duties and assignments) - thus requiring no division, practices that would remain unchanged to the 21st century.
Seattle Head Tax
- In 2017 and 2018, the Seattle City Council filed a "head tax" of $ 500 per year per employee. This tax was passed and became "the largest head tax in U.S. history". Denver has a similar head tax.
See also
- Hut Tax
- Fixed taxes
- CorvÃÆ' Â © e
References
External links
- Medium Dating Tax
- Picture by Paul Ross, who witnessed the riot
- The battle that dropped Thatcher - a perspective by the Trotskyist Militant group
Source of the article : Wikipedia
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