The earliest rate levied in England was that for poor relief, and of the great variety of rates now existing, the majority are based on the poor rate and levied with it, under the term of precept rates.
The state revenue is derived mainly from a general property tax, licence taxes levied on various businesses and occupations, a collateral inheritance tax and a capitation tax.
The income of the state, counties and towns is derived mainly from taxes levied on real estate, on male polls between the ages of twenty-one and seventy, on stock in public funds, on stock in corporations that pay a dividend and are not subject to some special form of tax, on surplus capital in banks, on stock in trade, on live-stock, on railways, on telegraph and telephone lines, on savings banks and on the stock of fire insurance companies.
A special tax not exceeding 3 mills on the dollar may be levied on all taxable property for school purposes, and the proceeds apportioned among the school districts according to the number of school children.
In 1894 the Russian government enforced new customs regulations, by which a heavy duty is levied on Anglo-Indian manufactures and produce, excepting pepper, ginger and drugs, imported into Russian Asia by way of Persia; and the importation of green teas is altogether prohibited except by way of Batum, Baku, Uzunada and the Transcaspian railway.
The Peel report recommended that a large reduction in the number of licensed houses should be immediately effected, and that no compensation should be paid from the public rates or taxes, the money for this purpose being raised by an annual licence-rental levied on the rateable value of the licensed premises; it at once became a valuable weapon in the hands of advanced reformers.
The trustees were required and empowered to maintain, repair and improve the roads committed to their charge, and the expenses of the trust were met by tolls levied on persons using the road.
They are worked in crude desultory fashion and are sometimes abandoned owing to the exorbitant imposts levied on gold production by Chinese and Tibetan officials.
The king and Later his brother had long entertained designs against the city, history of and for the purpose of crushing them two pretexts were the cor- set up-(I) that a new rate of market tolls had been levied poration.
Forced contributions had been levied by both sides on goods or bullion, being European property, the reactionaries being the worst offenders; and there were numerous cases of murder and robbery of Europeans.