Farming, in the history of taxation, collection of taxes through private contractors. Usually, the tax farmer paid a lump sum to the public treasury; the difference between that sum and the su...

Tax exemption, immunity from the requirement of paying taxes. Federal, state, and usually local law provide exemption from taxation for a wide variety of organizations, usually not-for-profit,...

Boston Public Library, founded in 1848, chiefly through the gift of Joshua Bates, and opened to the public in 1854. It is the oldest free public city library supported by taxation in the world...

Census, periodic official count of the number of persons and their condition and of the resources of a country. In ancient times, among the Jews and Romans, such enumeration was mainly for tax...

Manorial system or seignorial system, economic and social system of medieval Europe under which peasants' land tenure and production were regulated, and local justice and taxation were adminis...

Judas of Galilee, fl. A.D. 6, a leader of the Zealots, a radical revolutionary Jewish sect. He raised an insurrection against the taxation census of Cyrenius (A.D. 6) on the grounds that no on...

Censor, title of two magistrates of ancient Rome (from c.443 B.C. to the time of Domitian). They took the census (by which they assessed taxation, voting, and military service) and supervised ...

Capital levy, form of taxation by which the government takes part of the capital of any person or business, as distinguished from a tax on personal or business income. It is usually applied to...

Majorian (Julius Maiorianus), d.461, Roman emperor of the West (457–61). He became emperor after he and Ricimer had deposed Avitus. An able and honest ruler, Majorian enacted laws to protect t...

Nicephorus I, d. 811, Byzantine emperor (802–11). He was minister of finance under Empress Irene, whom he deposed and succeeded. He improved the treasury, revised taxation, and vigorously asse...