Poll tax

head taxpoll taxescapitationpoll-taxcapitation taxtax per headhead taxesper capita taxpoll£1-per-head tax
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual.wikipedia
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Chinese head tax in Canada

head taxChinese head taxa head tax
The Chinese head tax was a fixed fee charged to each Chinese person entering Canada.
The head tax was first levied after the Canadian parliament passed the Chinese Immigration Act of 1885 and was meant to discourage Chinese people from entering Canada after the completion of the Canadian Pacific Railway (CPR).

Regressive tax

regressiveregressive taxationburdening the poor
Poll taxes are considered very regressive taxes, and are usually very unpopular and have been implicated in many uprisings.
Poll taxes

Tax

taxationtaxeslevy
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual.
In U.S. constitutional law, for instance, direct taxes refer to poll taxes and property taxes, which are based on simple existence or ownership.

Chinese Immigration Act of 1885

Chinese Immigration ActA similar lawImmigration Act
The head tax was first levied after the Canadian parliament passed the Chinese Immigration Act of 1885 and was meant to discourage Chinese people from entering Canada after the completion of the Canadian Pacific Railway.
Following the recommendations published in the Royal Commission on Chinese Immigration in 1885, the Chinese Immigration Act of 1885 (the Act) was a Canadian Act of Parliament that placed a head tax of $50 on all Chinese immigrants coming to Canada.

John of Gaunt

John of Gaunt, Duke of LancasterJohn O'GauntJohn of Gaunt, 1st Duke of Lancaster
In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in the 20th century.
He also succeeded in forcing the Commons to agree to the imposition of the first Poll Tax in English history – a viciously regressive measure that bore hardest on the poorest members of society.

Jizya

jizyahcizyejaziya
Jizya was a poll tax imposed under Islamic law on non-Muslims permanently residing in a Muslim state as part of their dhimmi status.
Muhammad Abdel-Haleem states that the term poll tax does not translate the Arabic word jizya, being also inaccurate in light of the exemptions granted to children, women, etc., unlike a poll tax, which by definition is levied on every individual (poll = head) regardless of gender, age, or ability to pay. He further adds that the root verb of jizya is j-z-y, which means 'to reward somebody for something', 'to pay what is due in return for something' and adds that it is in return for the protection of the Muslim state with all the accruing benefits and exemption from military service, and such taxes on Muslims as zakat.

Peasants' Revolt

Peasants' Revolt of 1381Great Rising of 1381Great Rising
Payments were therefore variable; the poorest in theory would pay the lowest rate with the deficit being met by a higher payment from those able to afford it. The 1381 tax has been credited as one of the main reasons behind the Peasants' Revolt in that year, due in part to attempts to restore feudal conditions in rural areas.
His attempts to collect unpaid poll taxes in Brentwood ended in a violent confrontation, which rapidly spread across the south-east of the country.

Dhimmi

dhimmisdhimmanon-Muslims
Jizya was a poll tax imposed under Islamic law on non-Muslims permanently residing in a Muslim state as part of their dhimmi status.
The Iranian Ayatollah Ruhollah Khomeini indicates in his book Islamic Government: Governance of the Jurist that non-Muslims should be required to pay the poll tax, in return for which they would profit from the protection and services of the state; they would, however, be excluded from all participation in the political process. Bernard Lewis remarks about Khomeini that one of his main grievances against the Shah, Mohammad Reza Pahlavi, was that his legislation allowed the theoretical possibility of non-Muslims exercising political or judicial authority over Muslims.

Disenfranchisement after the Reconstruction Era

disenfranchiseddisfranchiseddisenfranchised most blacks
In the United States, voting poll taxes have been used to disenfranchise impoverished and minority voters (especially under Reconstruction).
In 1900 the Democrats adopted a constitutional suffrage amendment which lengthened the residence period required before registration, and enacted both an educational qualification (to be assessed by a registrar, which meant that it could be subjectively applied) and prepayment of a poll tax.

Douglas Mason

The abolition of rates was in the Conservative Party manifesto for 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 the Adam Smith Institute.
He came to be known as the "father of the poll tax".

Poll tax riots

riotspoll taxpoll tax protests
Unrest grew and resulted in a number of poll tax riots.
The poll tax riots were a series of riots in British towns and cities during protests against the Community Charge (colloquially known as the "poll tax"), introduced by the Conservative government of Prime Minister Margaret Thatcher.

Fixed tax

It was a fixed tax per adult resident, but there was a reduction for those with lower household income.
Fixed taxes like a poll tax or sin tax are often considered regressive, but could have progressive effects if applied to luxury goods and services.

Convention Parliament (1660)

Convention Parliament1660Convention Parliament of 1660
With the Restoration of Charles II in 1660, the Convention Parliament of 1660 instituted a poll tax to finance the disbanding of the New Model Army (pay arrears, etc.) (12 Charles II c.9).
Establishment of a poll tax (c.9) to pay off the disbanding of the New Model Army

Jewish poll tax

The Jewish poll tax was a poll tax imposed on the Jews in Polish–Lithuanian Commonwealth.
The Jewish poll tax (poglówne żydowskie) was a poll tax imposed on the Jews in Polish-Lithuanian Commonwealth.

Jacques Necker

NeckerM. Neckeryour father
According to the estimates of Jacques Necker in 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.
He gained popularity through regulating the government's finances by attempting to divide the taille and the capitation tax more equally, abolishing a tax known as the vingtième d'industrie, (a value-added tax) and establishing monts de piété (pawnshop-like establishments for loaning money on security).

Adam Smith Institute

Adam Smith Internationaleponymous institute
The abolition of rates was in the Conservative Party manifesto for 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 the Adam Smith Institute.
Early Institute papers proposed the outsourcing of local government services (1980), the fundamentals of the poll tax (1981–1985) and the deregulation and privatisation of transportation (1980).

Seattle head tax

employee head tax proposalhead tax
In 2018, the Seattle city council proposed a "head tax" of $500 per year per employee.
The Seattle head tax, officially the employee hours tax (EHT), was a proposed head tax to be levied on large employers in Seattle, Washington, United States.

Aistulf

Astolfo
When King Aistulf of the Lombards availed himself of the Italian dissent and invaded the Exarchate of Ravenna in 751, one of his first acts was to institute a crushing poll tax of one gold solidus per head on every Roman citizen.
In 751, he captured Ravenna itself and even threatened Rome, claiming a capitation tax.

Census

UK censuscensusesmunicipal census
The Roman census was conducted periodically in the provinces to draw up and update the poll tax register.
God commands a per capita tax to be paid with the census in for the upkeep of the Tabernacle.

Corvée

corveecorvee laborcorvée labor
Corvée
Governor-General Gallieni then implemented a hybrid corvée and poll tax, partly for revenue, partly for labour resources (the French had just abolished slavery there), and partly to move away from a subsistence economy; the last feature involved paying small amounts for the forced labour.

Sixteenth Amendment to the United States Constitution

Sixteenth Amendment16th AmendmentSixteenth
Finally, ratification of the Sixteenth Amendment to the United States Constitution in 1913 made possible modern income taxes, by limiting the Sixteenth Amendment income tax to the class of indirect excises (i.e.
On July 3, 2007, the Court (through the original three-judge panel) ruled (1) that the taxpayer's compensation was received on account of a nonphysical injury or sickness; (2) that gross income under section 61 of the Internal Revenue Code does include compensatory damages for nonphysical injuries, even if the award is not an "accession to wealth", (3) that the income tax imposed on an award for nonphysical injuries is an indirect tax, regardless of whether the recovery is restoration of "human capital", and therefore the tax does not violate the constitutional requirement of Article I, Section 9, Clause 4, that capitations or other direct taxes must be laid among the states only in proportion to the population; (4) that the income tax imposed on an award for nonphysical injuries does not violate the constitutional requirement of Article I, Section 8, Clause 1, that all duties, imposts and excises be uniform throughout the United States; (5) that under the doctrine of sovereign immunity, the Internal Revenue Service may not be sued in its own name.

Charles II of England

Charles IIKing Charles IIPrince Charles
In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in the 20th century. With the Restoration of Charles II in 1660, the Convention Parliament of 1660 instituted a poll tax to finance the disbanding of the New Model Army (pay arrears, etc.) (12 Charles II c.9).

Margaret Thatcher

ThatcherBaroness ThatcherThatcherite
In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in the 20th century.

Reconstruction era

ReconstructionpostbellumReconstruction period
In the United States, voting poll taxes have been used to disenfranchise impoverished and minority voters (especially under Reconstruction).

Polling place

polling stationpolling stationspolling places
The sense of "counting heads" is found in phrases like polling place and opinion poll.