Persecution was elevated into a system, a poll-tax was exacted, and the rabble was allowed (notably in 1336-1337) to give full vent to its fury.
The caliph Omar initiated in the 7th century a code which required Christians and Jews to wear peculiar dress, denied them the right to hold state offices or to possess land, inflicted a poll-tax on them, and while forbidding them to enter mosques, refused them the permission to build new places of worship for themselves.
Conquered peoples who will neither embrace Islam nor pay a poll-tax (jizya) are to be put to the sword.
They are supposed by some to be identical with the curatores tribuum, and to have been the officials who, under the Servian organization, levied the war-tax (tributum) in the tribes and the poll-tax on the aerarii.
The same body draws up the list of males liable to the poll-tax and of the lands liable to land-tax, these being the chief sources of revenue.
In the countryside the insurrection was accompanied by wholesale burnings of manor-rolls, the hunting down of unpopular bailiffs and landlords, and a special crusade against the commissioners of the poll-tax and the justices who had been enforcing the Statute of Laborers.
To these requirements the payment of a poll-tax has been added by legislative enactment, such an enactment having been authorized by the constitution.
Among the other sources of revenue are a poll-tax of two dollars on each man between the ages of twenty-one and sixty, licences, an inheritance tax, rent of state lands and the income from invested funds received from the sale of state lands.
When the poll-tax of 1379 was imposed the mayor was assessed as an earl and the aldermen as barons.
Early in the year a farmer who had insisted that the Kaffirs on his farm should pay the poll-tax was murdered, and on the 8th of February some forty natives in the Richmond district forcibly resisted the collection of the tax and killed a subinspector of police and a trooper at Byrnetown.