A poll tax, also known as head tax or capitation, is a
tax
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...
levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources.
Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments of
John of Gaunt
John of Gaunt, Duke of Lancaster (6 March 1340 – 3 February 1399) was an English royal prince, military leader, and statesman. He was the fourth son (third to survive infancy as William of Hatfield died shortly after birth) of King Edward ...
in the 14th century,
Charles II in the 17th and
Margaret Thatcher
Margaret Hilda Thatcher, Baroness Thatcher (; 13 October 19258 April 2013) was Prime Minister of the United Kingdom from 1979 to 1990 and Leader of the Conservative Party (UK), Leader of the Conservative Party from 1975 to 1990. S ...
in the 20th century. In the United States, voting poll taxes (whose payment was a precondition to voting in an election) have been used to
disenfranchise
Disfranchisement, also called disenfranchisement, or voter disqualification is the restriction of suffrage (the right to vote) of a person or group of people, or a practice that has the effect of preventing a person exercising the right to vote. ...
impoverished and minority voters (especially under
Reconstruction
Reconstruction may refer to:
Politics, history, and sociology
*Reconstruction (law), the transfer of a company's (or several companies') business to a new company
*'' Perestroika'' (Russian for "reconstruction"), a late 20th century Soviet Unio ...
).
By their very nature, poll taxes are considered regressive. Many other economists brand them as highly harmful taxes for low incomes (100 monetary units of a fortune of 10,000 represent 1% of said wealth, while 100 monetary units of a fortune of 500 represents 20%). Its acceptance or "neutrality" (there is no truly neutral tax on the population) will depend on the amount of payment that is agreed upon and set by the government body. Therefore, low amounts generally go unnoticed just as high amounts generate many tax revolts.
Examples of such tax riots are the 1381
Peasants' Revolt
The Peasants' Revolt, also named Wat Tyler's Rebellion or the Great Rising, was a major uprising across large parts of England in 1381. The revolt had various causes, including the socio-economic and political tensions generated by the Black ...
in England and the 1906
Bambatha Rebellion
The Bambatha Rebellion (or the Zulu Rebellion) of 1906 was led by Bambatha kaMancinza (c. 1860–1906?), leader of the Zondi clan of the Zulu people, who lived in the Mpanza Valley (now a district near Greytown, KwaZulu-Natal) against British ...
against colonial rule in South Africa.
The word "poll" is an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases like
polling place
A polling place is where voters cast their ballots in elections. The phrase polling station is also used in American English and British English, although polling place is the building and
opinion poll
An opinion poll, often simply referred to as a survey or a poll (although strictly a poll is an actual election) is a human research survey of public opinion from a particular sample. Opinion polls are usually designed to represent the opinions ...
.
Religious law
Mosaic Law
As prescribed in
Exodus
Exodus or the Exodus may refer to:
Religion
* Book of Exodus, second book of the Hebrew Torah and the Christian Bible
* The Exodus, the biblical story of the migration of the ancient Israelites from Egypt into Canaan
Historical events
* Ex ...
,
Jewish law
''Halakha'' (; he, הֲלָכָה, ), also Romanization of Hebrew, transliterated as ''halacha'', ''halakhah'', and ''halocho'' ( ), is the collective body of Judaism, Jewish religious laws which is derived from the Torah, written and Oral Tora ...
imposed a poll tax of a half-
shekel
Shekel or sheqel ( akk, 𒅆𒅗𒇻 ''šiqlu'' or ''siqlu,'' he, שקל, plural he, שקלים or shekels, Phoenician: ) is an ancient Mesopotamian coin, usually of silver. A shekel was first a unit of weight—very roughly —and became c ...
, payable by every man above the age of twenty.
The money was designated for the
Tabernacle
According to the Hebrew Bible, the tabernacle ( he, מִשְׁכַּן, mīškān, residence, dwelling place), also known as the Tent of the Congregation ( he, link=no, אֹהֶל מוֹעֵד, ’ōhel mō‘ēḏ, also Tent of Meeting, etc.), ...
in the Exodus narrative and later for the upkeep of the
Temple of Jerusalem
The Temple in Jerusalem, or alternatively the Holy Temple (; , ), refers to the two now-destroyed religious structures that served as the central places of worship for Israelites and Jews on the modern-day Temple Mount in the Old City of Jerusa ...
. Priests, women, slaves and minors were exempted, although they could offer it voluntarily. Payment by
Samaritans
Samaritans (; ; he, שומרונים, translit=Šōmrōnīm, lit=; ar, السامريون, translit=as-Sāmiriyyūn) are an ethnoreligious group who originate from the ancient Israelites. They are native to the Levant and adhere to Samarit ...
or
Gentiles was rejected. It was collected yearly during the month of
Adar
Adar ( he, אֲדָר ; from Akkadian ''adaru'') is the sixth month of the civil year and the twelfth month of the religious year on the Hebrew calendar, roughly corresponding to the month of March in the Gregorian calendar. It is a month of 29 d ...
, both at the Temple and at special collection bureaux in the provinces.
Islamic law
Zakat al-Fitr
In Islam, Zakat al-Fitr (''Zakat of Breaking the Fast of Ramadan''), also known as Sadaqat al-Fitr (''Charity of Breaking the Fast'') or Zakat al-Fitrah (''the Alms of Human Nature''), is an obligatory form of alms-giving required of every able ...
is an obligatory charity that must be given by every Muslim (or their guardian) near the end of every
Ramadan
, type = islam
, longtype = Religious
, image = Ramadan montage.jpg
, caption=From top, left to right: A crescent moon over Sarıçam, Turkey, marking the beginning of the Islamic month of Ramadan. Ramadan Quran reading in Bandar Torkaman, Iran. ...
. Muslims in dire poverty are exempt from it. The amount is 2 kg of wheat or barley, or its cash equivalent. Zakat al-Fitr is to be given to the poor.
Jizya
Jizya ( ar, جِزْيَة / ) is a per capita yearly taxation historically levied in the form of financial charge on dhimmis, that is, permanent Kafir, non-Muslim subjects of a state governed by Sharia, Islamic law. The jizya tax has been unde ...
was either imposed as a land tax or a poll tax imposed under
Islamic law
Sharia (; ar, شريعة, sharīʿa ) is a body of religious law that forms a part of the Islamic tradition. It is derived from the religious precepts of Islam and is based on the sacred scriptures of Islam, particularly the Quran and the ...
on non-Muslims permanently residing in a Muslim state as part of their ''
dhimmi
' ( ar, ذمي ', , collectively ''/'' "the people of the covenant") or () is a historical term for non-Muslims living in an Islamic state with legal protection. The word literally means "protected person", referring to the state's obligatio ...
'' status. As a poll tax, the tax usually only applied to free, abled-bodied adult men. The jizya could also be qualified by the income of the individual. Various rationales have been posited for the poll-tax. A common one is that it is a fee in exchange for being able to practice one's religion under an Islamic state, or being a fee in exchange for Muslim protection from outside aggregation. Some interpreters saw it as evidence of the humiliated status of religious minorities. For instance,
Amr ibn al-As
( ar, عمرو بن العاص السهمي; 664) was the Arab commander who led the Muslim conquest of Egypt and served as its governor in 640–646 and 658–664. The son of a wealthy Qurayshite, Amr embraced Islam in and was assigned impor ...
, after conquering Egypt, set up a census to measure the population for the jizya, and thus the total expected jizya revenue for the whole province, but organized the actual collection by partitioning the population into wealth classes, so that the rich paid more and the poor less jizya of that total sum. Elsewhere, it is reported customary to partition into three classes, e.g. 48
dirhams
The dirham, dirhem or dirhm ( ar, درهم) is a silver unit of currency historically and currently used by several Arab and Arab influenced states. The term has also been used as a related unit of mass.
Unit of mass
The dirham was a un ...
for the rich, 24 for middle class and 12 for the poor. In 1855, the
Ottoman Empire
The Ottoman Empire, * ; is an archaic version. The definite article forms and were synonymous * and el, Оθωμανική Αυτοκρατορία, Othōmanikē Avtokratoria, label=none * info page on book at Martin Luther University) ...
abolished the jizya tax, as part of reforms to equalize the status of Muslims and non-Muslims. It was replaced by a military-exemption tax on non-Muslims, the Bedel-i Askeri.
It was once thought that the Islamic poll-tax was related to a Byzantine poll-tax in pre-Islamic times, but all such sources for the Byzantine poll-tax have now been redated to the Islamic period, leaving no Byzantine evidence for this practice in pre-Islamic times.
Canada
The
Chinese 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 it was meant to discourage Chinese people from enterin ...
was a fixed fee charged to each
Chinese
Chinese can refer to:
* Something related to China
* Chinese people, people of Chinese nationality, citizenship, and/or ethnicity
**''Zhonghua minzu'', the supra-ethnic concept of the Chinese nation
** List of ethnic groups in China, people of ...
person entering
Canada
Canada is a country in North America. Its ten provinces and three territories extend from the Atlantic Ocean to the Pacific Ocean and northward into the Arctic Ocean, covering over , making it the world's second-largest country by tot ...
. The
head tax
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources.
Head taxes were important sources of revenue for many governments f ...
was first levied after the
Canadian parliament
The Parliament of Canada (french: Parlement du Canada) is the federal legislature of Canada, seated at Parliament Hill in Ottawa, and is composed of three parts: the King, the Senate, and the House of Commons. By constitutional convention, the ...
passed the
Chinese Immigration Act of 1885
The ''Chinese Immigration Act, 1885'' was a Canadian Act of Parliament that placed a head tax of $50 () on all Chinese immigrants entering Canada. It was based on the recommendations published in the Royal Commission on Chinese Immigration in 1 ...
and was meant to discourage Chinese people from entering Canada after the completion of the
Canadian Pacific Railway
The Canadian Pacific Railway (french: Chemin de fer Canadien Pacifique) , also known simply as CPR or Canadian Pacific and formerly as CP Rail (1968–1996), is a Canadian Class I railway incorporated in 1881. The railway is owned by Canadi ...
. The tax was abolished by the
Chinese Immigration Act of 1923, which stopped all Chinese immigration except for business people, clergy, educators, students, and other categories.
[James Morton. " In the Sea of Sterile Mountains: The Chinese in British Columbia". Vancouver, BC: J.J. Douglas, 1974.] The 1923 act was revoked in 1947.
Ceylon
In Ceylon, a poll tax was levied by the British colonial government of Ceylon in 1920. The tax charged 2 rupees per year per male adult. Those who did not pay had to work on the roads for one day in lieu of the tax. The Young Lanka League protested the tax, led by
A. Ekanayake Gunasinha
Alexander Ekanayake Gunasinha (1 May 1891 – 1 August 1967) trade unionist and politician. A pioneering trade union leader, known as the "Father of the Labour Movement", he was the founder of the Ceylon Labour Party, Sri Lanka's first labour or ...
, and it was repealed by the
Legislative Council of Ceylon
The Legislative Council of Ceylon was the legislative body of British Ceylon, Ceylon (now Sri Lanka) established in 1833, along with the Executive Council of Ceylon, on the recommendations of the Colebrooke-Cameron Commission. It was the first f ...
in 1925 following a motion submitted by
C. H. Z. Fernando
Charles Hubert Zaleski Fernando (18 November 1892 - 5 July 1973) was a Ceylonese lawyer and colonial era politician. He was a member of the Legislative Council of Ceylon and the Colombo Municipal Council.
Early life and education
Fernando was bor ...
.
Great Britain
The poll tax was essentially a lay subsidy, a tax on the
movable property
property is property that is movable. In common law systems, personal property may also be called chattels or personalty. In civil law systems, personal property is often called movable property or movables—any property that can be moved fr ...
of most of the population, to help fund war. It had first been levied in 1275 and continued under different names until the 17th century. People were taxed a
percentage
In mathematics, a percentage (from la, per centum, "by a hundred") is a number or ratio expressed as a fraction of 100. It is often denoted using the percent sign, "%", although the abbreviations "pct.", "pct" and sometimes "pc" are also us ...
of the assessed value of their movable goods. That percentage varied from year to year and place to place, and which goods could be taxed differed between
urban
Urban means "related to a city". In that sense, the term may refer to:
* Urban area, geographical area distinct from rural areas
* Urban culture, the culture of towns and cities
Urban may also refer to:
General
* Urban (name), a list of people ...
and
rural
In general, a rural area or a countryside is a geographic area that is located outside towns and cities. Typical rural areas have a low population density and small settlements. Agricultural areas and areas with forestry typically are describ ...
locations.
Churchmen were exempt, as were the poor, workers in the
Royal Mint
The Royal Mint is the United Kingdom's oldest company and the official maker of British coins.
Operating under the legal name The Royal Mint Limited, it is a limited company that is wholly owned by His Majesty's Treasury and is under an exclus ...
, inhabitants of the
Cinque Ports
The Confederation of Cinque Ports () is a historic group of coastal towns in south-east England – predominantly in Kent and Sussex, with one outlier (Brightlingsea) in Essex. The name is Old French, meaning "five harbours", and alludes to th ...
,
tin
Tin is a chemical element with the symbol Sn (from la, stannum) and atomic number 50. Tin is a silvery-coloured metal.
Tin is soft enough to be cut with little force and a bar of tin can be bent by hand with little effort. When bent, t ...
workers in
Cornwall
Cornwall (; kw, Kernow ) is a historic county and ceremonial county in South West England. It is recognised as one of the Celtic nations, and is the homeland of the Cornish people. Cornwall is bordered to the north and west by the Atlantic ...
and
Devon
Devon ( , historically known as Devonshire , ) is a ceremonial and non-metropolitan county in South West England. The most populous settlement in Devon is the city of Plymouth, followed by Devon's county town, the city of Exeter. Devon is ...
, and those who lived in the
Palatinate counties of
Cheshire
Cheshire ( ) is a ceremonial and historic county in North West England, bordered by Wales to the west, Merseyside and Greater Manchester to the north, Derbyshire to the east, and Staffordshire and Shropshire to the south. Cheshire's county t ...
and
Durham Durham most commonly refers to:
*Durham, England, a cathedral city and the county town of County Durham
*County Durham, an English county
* Durham County, North Carolina, a county in North Carolina, United States
*Durham, North Carolina, a city in N ...
.
14th century
The Hilary Parliament, held between January and March 1377, levied a poll tax in 1377 to finance the
war against France at the request of
John of Gaunt
John of Gaunt, Duke of Lancaster (6 March 1340 – 3 February 1399) was an English royal prince, military leader, and statesman. He was the fourth son (third to survive infancy as William of Hatfield died shortly after birth) of King Edward ...
who, since
King Edward III
Edward III (13 November 1312 – 21 June 1377), also known as Edward of Windsor before his accession, was King of England and Lord of Ireland from January 1327 until his death in 1377. He is noted for his military success and for restoring ro ...
was mortally sick, was the de facto head of government at the time. This tax covered almost 60% of the population, far more than lay subsidies had earlier. It was levied two more times, in
1379 and 1381. Each time the taxation basis was slightly different. In 1377, every lay person over the age of 14 years who was not a beggar had to pay a
groat (4d) to the Crown. By 1379 that had been graded by social class, with the lower age limit changed to 16, and to 15 two years later. The levy of 1381 operated under a combination of both flat rate and graduated assessments. The minimum amount payable was set at 4d, however tax collectors had to account for a 12d a head mean assessment. Payments were therefore variable; the poorest would theoretically 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
The Peasants' Revolt, also named Wat Tyler's Rebellion or the Great Rising, was a major uprising across large parts of England in 1381. The revolt had various causes, including the socio-economic and political tensions generated by the Black ...
in that year, due in part to attempts to restore feudal conditions in rural areas.
17th century
The poll tax was resurrected during the 17th century, usually related to a military emergency. It was imposed by
Charles I Charles I may refer to:
Kings and emperors
* Charlemagne (742–814), numbered Charles I in the lists of Holy Roman Emperors and French kings
* Charles I of Anjou (1226–1285), also king of Albania, Jerusalem, Naples and Sicily
* Charles I of ...
in 1641 to finance the raising of the army against the Scottish and Irish uprisings. With the
Restoration
Restoration is the act of restoring something to its original state and may refer to:
* Conservation and restoration of cultural heritage
** Audio restoration
** Film restoration
** Image restoration
** Textile restoration
* Restoration ecology
...
of
Charles II in 1660, the
Convention Parliament of 1660 instituted a poll tax to finance the disbanding of the
New Model Army
The New Model Army was a standing army formed in 1645 by the Parliamentarians during the First English Civil War, then disbanded after the Stuart Restoration in 1660. It differed from other armies employed in the 1639 to 1653 Wars of the Th ...
(pay arrears, etc.) (12 Charles II c.9). The poll tax was assessed according to "rank", e.g. dukes paid £100, earls £60, knights £20, esquires £10. Eldest sons paid 2/3rds of their father's rank, widows paid a third of their late husband's rank. The members of the
livery companies paid according to company's rank (e.g. masters of first-tier guilds like the Mercers paid £10, whereas masters of fifth-tier guilds, like the Clerks, paid 5 shillings). Professionals also paid differing rates, e.g. physicians (£10), judges (£20), advocates (£5), attorneys (£3), and so on. Anyone with property (land, etc.) paid 40 shillings per £100 earned, anyone over the age of 16 and unmarried paid twelvepence and everyone else over 16 paid sixpence.
To finance the
Nine Years' War
The Nine Years' War (1688–1697), often called the War of the Grand Alliance or the War of the League of Augsburg, was a conflict between France and a European coalition which mainly included the Holy Roman Empire (led by the Habsburg monarch ...
, a poll tax was imposed again by
William III and
Mary II
Mary II (30 April 166228 December 1694) was Queen of England, Scotland, and Ireland, co-reigning with her husband, William III & II, from 1689 until her death in 1694.
Mary was the eldest daughter of James, Duke of York, and his first wife ...
in 1689 (1 Will. & Mar. c.13), reassessed in 1690 adjusting rank for fortune, and then again in 1691 back to rank irrespective of fortune. The poll tax was imposed again in 1692, and one final time in 1698 (the last poll tax in England until the 20th century).
A poll tax ("polemoney") was simultaneously imposed in
Scotland
Scotland (, ) is a country that is part of the United Kingdom. Covering the northern third of the island of Great Britain, mainland Scotland has a border with England to the southeast and is otherwise surrounded by the Atlantic Ocean to the ...
by the
Edinburgh parliament in 1693, again in 1695, and two in 1698.
As the greater weight of the 17th century poll taxes fell primarily upon the wealthy and powerful, it was not too unpopular. There were grumblings within the taxed ranks about lack of differentiation by income within ranks. Ultimately, it was the inefficiency of their collection (what they brought in routinely fell far short of expected revenues) that prompted the government to abandon the poll tax after 1698.
Far more controversial was the
hearth tax
A hearth tax was a property tax in certain countries during the medieval and early modern period, levied on each hearth, thus by proxy on wealth. It was calculated based on the number of hearths, or fireplaces, within a municipal area and is cons ...
introduced in 1662 (13 & 14 Charles II c.10), which imposed a hefty two shillings on every hearth in a family dwelling, which was easier to count than persons. Heavier, more permanent and more regressive than the poll tax proper, the intrusive entry of tax inspectors into private homes to count hearths was a very sore point, and it was promptly repealed with the
Glorious Revolution
The Glorious Revolution; gd, Rèabhlaid Ghlòrmhor; cy, Chwyldro Gogoneddus , also known as the ''Glorieuze Overtocht'' or ''Glorious Crossing'' in the Netherlands, is the sequence of events leading to the deposition of King James II and ...
in 1689. It was replaced with a "window tax" in 1695 since inspectors could count windows from outside homes.
20th century
The Community Charge, popularly dubbed the "poll tax", was a tax to fund
local government
Local government is a generic term for the lowest tiers of public administration within a particular sovereign state. This particular usage of the word government refers specifically to a level of administration that is both geographically-loca ...
, instituted in 1989 by the government of
Margaret Thatcher
Margaret Hilda Thatcher, Baroness Thatcher (; 13 October 19258 April 2013) was Prime Minister of the United Kingdom from 1979 to 1990 and Leader of the Conservative Party (UK), Leader of the Conservative Party from 1975 to 1990. S ...
. It replaced the
rates
Rate or rates may refer to:
Finance
* Rates (tax), a type of taxation system in the United Kingdom used to fund local government
* Exchange rate, rate at which one currency will be exchanged for another
Mathematics and science
* Rate (mathema ...
that were based on the notional rental value of a house. The abolition of rates was in the
Conservative Party
The Conservative Party is a name used by many political parties around the world. These political parties are generally right-wing though their exact ideologies can range from center-right to far-right.
Political parties called The Conservative P ...
manifesto for the
1979 general election; 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
The Adam Smith Institute (ASI) is a neoliberal UK-based think tank and lobbying group, named after Adam Smith, a Scottish moral philosopher and classical economist. The libertarian label was officially changed to neoliberal on 10 October 201 ...
. It was a
fixed tax
A fixed tax is a lump sum tax that is not measured as a percentage of the tax base (income, wealth, or consumption). Fixed taxes like a poll tax or sin tax are often considered regressive, but could have progressive effects if applied to lu ...
per adult resident, but there was a reduction for those with lower household income. Each person was to pay for the services provided in their community. This proposal was contained in the
Conservative Party
The Conservative Party is a name used by many political parties around the world. These political parties are generally right-wing though their exact ideologies can range from center-right to far-right.
Political parties called The Conservative P ...
manifesto
A manifesto is a published declaration of the intentions, motives, or views of the issuer, be it an individual, group, political party or government. A manifesto usually accepts a previously published opinion or public consensus or promotes a ...
for the
1987 general election. The new tax replaced the rates in Scotland from the start of the 1989/90 financial year and in England and Wales from the start of the 1990/91 financial year.
The system was very unpopular since many thought it shifted the tax burden from the rich to the poor, as it was based on the number of occupants living in a house, rather than on the estimated market value of the house. Many tax rates set by local councils proved to be much higher than earlier predictions since the councils realised that not they but the central government would be blamed for the tax, which led to resentment, even among some who had supported the introduction of it. The tax in different boroughs differed because local taxes paid by businesses varied and grants by central government to local authorities sometimes varied capriciously.
Mass protests were called by the
All Britain Anti-Poll Tax Federation with which the vast majority of local
Anti-Poll Tax Unions (APTUs) were affiliated. In Scotland, the APTUs called for mass nonpayment, which rapidly gathered widespread support and spread as far as
England and Wales
England and Wales () is one of the three legal jurisdictions of the United Kingdom. It covers the constituent countries England and Wales and was formed by the Laws in Wales Acts 1535 and 1542. The substantive law of the jurisdiction is Eng ...
even though no-payment meant that people could be prosecuted. In some areas, 30% of former ratepayers defaulted. While
owner-occupier
Owner-occupancy or home-ownership is a form of housing tenure in which a person, called the owner-occupier, owner-occupant, or home owner, owns the home in which they live. The home can be a house, such as a single-family house, an apartment, c ...
s were easy to tax, nonpayers who regularly changed accommodation were almost impossible to trace. The cost of collecting the tax rose steeply, and its returns fell. 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 (commonly known as the "poll tax"), introduced by the Conservative government of Prime Minister Margaret Thatcher. The largest pr ...
. The most serious was in a protest at
Trafalgar Square
Trafalgar Square ( ) is a public square in the City of Westminster, Central London, laid out in the early 19th century around the area formerly known as Charing Cross. At its centre is a high column bearing a statue of Admiral Nelson commemo ...
, London, on 31 March 1990, of more than 200,000 protesters.
Terry Fields
Terence Fields (8 March 1937 – 28 June 2008) was a British politician and firefighter. A member of the Militant group, he was the Labour Member of Parliament for Liverpool Broadgreen from 1983 to 1992. He was expelled from the Labour Party ...
, Labour MP for
Liverpool Broadgreen
Liverpool Broadgreen was a parliamentary constituency centred on the Broadgreen suburb of Liverpool. It returned one Member of Parliament (MP) to the House of Commons of the Parliament of the United Kingdom.
The constituency was created for t ...
, was jailed for 60 days for his refusal to pay the poll tax.
This unrest was a factor in the fall of Thatcher. Her successor,
John Major
Sir John Major (born 29 March 1943) is a British former politician who served as Prime Minister of the United Kingdom and Leader of the Conservative Party (UK), Leader of the Conservative Party from 1990 to 1997, and as Member of Parliament ...
, replaced the Community Charge with the
Council Tax
Council Tax is a local taxation system used in England, Scotland and Wales. It is a tax on domestic property, which was introduced in 1993 by the Local Government Finance Act 1992, replacing the short-lived Community Charge
The Community C ...
, similar to the rating system that preceded the Community Charge. The main differences were that it was levied on capital value rather than notional rental value of a property, and that it had a 25% discount for single-occupancy dwellings.
In 2015,
Lord Waldegrave reflected in his memoirs that the Community Charge was all his own work and that it was a serious mistake. Although he felt the policy looked like it would work, it was implemented differently from his predictions "They went gung-ho and introduced it overnight in one go, which was never my plan and I thought they must know what they were doing - but they didn't."
France
In France, a poll tax, the
capitation of 1695, was first imposed by King
Louis XIV
, house = Bourbon
, father = Louis XIII
, mother = Anne of Austria
, birth_date =
, birth_place = Château de Saint-Germain-en-Laye, Saint-Germain-en-Laye, France
, death_date =
, death_place = Palace of Vers ...
in 1695 as a temporary measure to finance the
War of the League of Augsburg
The Nine Years' War (1688–1697), often called the War of the Grand Alliance or the War of the League of Augsburg, was a conflict between Kingdom of France, France and a European coalition which mainly included the Holy Roman Empire (led by t ...
, and thus repealed in 1699. It was resumed during the
War of Spanish Succession
The War of the Spanish Succession was a European great power conflict that took place from 1701 to 1714. The death of childless Charles II of Spain in November 1700 led to a struggle for control of the Spanish Empire between his heirs, Phil ...
and in 1704 set on a permanent basis, remaining until the end of the ''
Ancien regime
''Ancien'' may refer to
* the French word for "ancient, old"
** Société des anciens textes français
* the French for "former, senior"
** Virelai ancien
** Ancien Régime
** Ancien Régime in France
''Ancien'' may refer to
* the French word fo ...
''.
Like the English poll tax, the French capitation tax was assessed on rank – for taxation persons, French society was divided in twenty-two "classes", with the
Dauphin (a class by himself) paying 2,000
livres
The (; ; abbreviation: ₶.) was one of numerous currencies used in medieval France, and a unit of account (i.e., a monetary unit used in accounting) used in Early Modern France.
The 1262 monetary reform established the as 20 , or 80.88 gr ...
, princes of the blood paying 1500 livres, and so on down to the lowest class, composed of day laborers and servants, who paid 1 livre each. The bulk of the common population was covered by four classes, paying 40, 30, 10 and 3 livres respectively. Unlike most other direct French taxes, nobles and clergy were not exempted from capitation taxes. It did, however, exempt the
mendicant orders and the poor who contributed less than 40 sous.
The French clergy managed to temporarily escape capitation assessment by promising to pay a total sum of 4 million livres per annum in 1695, and then obtained permanent exemption in 1709 with a lump sum payment of 24 million livres. The ''
Pays d'états
Under the Ancien Régime, a ''pays d'états'' () was a type of généralité, or fiscal and financial region where, in contrast to the pays d'election, an estates provincial or representative assembly of the three orders had retained its traditi ...
'' (Brittany, Burgundy, etc.) and many towns also escaped assessment by promising annual fixed payments. The nobles did not escape assessment, but they obtained the right to appoint their own capitation tax assessors, which allowed them to escape most of the burden (in one calculation, they escaped of it).
Compounding the burden, the assessment on the capitation did not remain stable. The ''pays de taille personelle'' (basically, ''
pays d'élection
A ''pays d'élection'' () was one of the three types of '' généralité'', or fiscal and financial region, in France under the Ancien Régime. The representative of the royal government, the intendant, split up the ''impôts'' in each region wi ...
'', the bulk of France and Aquitaine) secured the ability to assess the capitation tax proportionally to the taille – which effectively meant adjusting the burden heavily against the lower classes. According to the estimates of
Jacques Necker
Jacques Necker (; 30 September 1732 – 9 April 1804) was a Genevan banker and statesman who served as finance minister for Louis XVI. He was a reformer, but his innovations sometimes caused great discontent. Necker was a constitutional monarchi ...
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. The total collection from the capitation, according to Necker in 1788, was 41 million livres, well short of the 54 million estimate, and it was projected that the revenues could have doubled if the exemptions were revoked and the original 1695 assessment properly restored.
The old capitation tax was repealed with the
French Revolution
The French Revolution ( ) was a period of radical political and societal change in France that began with the Estates General of 1789 and ended with the formation of the French Consulate in November 1799. Many of its ideas are considere ...
and replaced, on 13 January 1791, with a new poll tax as part of the ''contribution personnelle mobilière'', which lasted well into the late 19th century. It was fixed for every individual at "three days's labor" (assessed locally, but by statute, no less than 1 franc 50 centimes and no more than 4 francs 50 centimes, depending on the area). A dwelling tax (''impôt sur les portes et fenêtres'', similar to the English window-tax) was imposed in 1798.
New Zealand
New Zealand imposed a poll tax on Chinese immigrants during the 19th and early 20th centuries as part of their broader efforts to reduce the number of Chinese immigrants. The poll tax was effectively lifted in the 1930s following the
invasion of China by Japan, and was finally repealed in 1944. Prime Minister
Helen Clark
Helen Elizabeth Clark (born 26 February 1950) is a New Zealand politician who served as the 37th prime minister of New Zealand from 1999 to 2008, and was the administrator of the United Nations Development Programme from 2009 to 2017. She was ...
offered New Zealand's Chinese community an official apology for the poll tax on 12 February 2002.
Poland–Lithuania
The
Jewish poll tax was a poll tax imposed on the
Jews
Jews ( he, יְהוּדִים, , ) or Jewish people are an ethnoreligious group and nation originating from the Israelites Israelite origins and kingdom: "The first act in the long drama of Jewish history is the age of the Israelites""The ...
in
Polish–Lithuanian Commonwealth
The Polish–Lithuanian Commonwealth, formally known as the Kingdom of Poland and the Grand Duchy of Lithuania, and, after 1791, as the Commonwealth of Poland, was a bi-confederal state, sometimes called a federation, of Crown of the Kingdom of ...
. It was later absorbed into the ''
hiberna'' tax.
[''Scepter of Judah: The Jewish Autonomy in the Eighteenth-Century Crown Poland'']
pp. 15-16
/ref>[The Cambridge Dictionary of Judaism and Jewish Culture, p. 118]
browse for "skhumot" online
Roman Empire
The ancient Romans
In modern historiography, ancient Rome refers to Roman people, Roman civilisation from the founding of the city of Rome in the 8th century BC to the collapse of the Western Roman Empire in the 5th century AD. It encompasses the Roman Kingdom ...
imposed a ''tributum capitis'' (poll tax) as one of the principal direct taxes on the peoples of the Roman provinces (''Digest'' 50, tit.15). In the Republican period, poll taxes were principally collected by private tax farmers
Farming or tax-farming is a technique of financial management in which the management of a variable revenue stream is assigned by legal contract to a third party and the holder of the revenue stream receives fixed periodic rents from the contract ...
(''publican
In antiquity, publicans (Greek τελώνης ''telōnēs'' (singular); Latin ''publicanus'' (singular); ''publicani'' (plural)) were public contractors, in whose official capacity they often supplied the Roman legions and military, managed the ...
i''), but from the time of Emperor Augustus
Caesar Augustus (born Gaius Octavius; 23 September 63 BC – 19 August AD 14), also known as Octavian, was the first Roman emperor; he reigned from 27 BC until his death in AD 14. He is known for being the founder of the Roman Pri ...
, the collections were gradually transferred to magistrates and the senates of provincial cities. The Roman census
A census is the procedure of systematically acquiring, recording and calculating information about the members of a given population. This term is used mostly in connection with national population and housing censuses; other common censuses incl ...
was conducted periodically in the provinces to draw up and update the poll tax register.
The Roman poll tax fell principally on Roman subjects in the provinces, but not on Roman citizens. Towns in the provinces who possessed the ''Jus Italicum'' (enjoying the "privileges of Italy") were exempted from the poll tax. The 212 edict of Emperor Caracalla
Marcus Aurelius Antoninus (born Lucius Septimius Bassianus, 4 April 188 – 8 April 217), better known by his nickname "Caracalla" () was Roman emperor from 198 to 217. He was a member of the Severan dynasty, the elder son of Emperor S ...
(which formally conferred Roman citizenship on all residents of Roman provinces) did not, however, exempt them from the poll tax.
The Roman poll tax was deeply resented—Tertullian
Tertullian (; la, Quintus Septimius Florens Tertullianus; 155 AD – 220 AD) was a prolific early Christian author from Carthage in the Roman province of Africa. He was the first Christian author to produce an extensive corpus of L ...
bewailed the poll tax as a "badge of slavery"—and it provoked numerous revolts in the provinces. Perhaps most famous is the Zealot revolt in Judaea
Judea or Judaea ( or ; from he, יהודה, Standard ''Yəhūda'', Tiberian ''Yehūḏā''; el, Ἰουδαία, ; la, Iūdaea) is an ancient, historic, Biblical Hebrew, contemporaneous Latin, and the modern-day name of the mountainous south ...
of 66 AD. After the destruction of the temple
The siege of Jerusalem of 70 CE was the decisive event of the First Jewish–Roman War (66–73 CE), in which the Roman army led by future emperor Titus besieged Jerusalem, the center of Jewish rebel resistance in the Roman province of Jud ...
in 70 AD, the Emperor Vespasian
Vespasian (; la, Vespasianus ; 17 November AD 9 – 23/24 June 79) was a Roman emperor who reigned from AD 69 to 79. The fourth and last emperor who reigned in the Year of the Four Emperors, he founded the Flavian dynasty that ruled the Empi ...
imposed an extra poll tax on Jews throughout the empire, the ''fiscus judaicus
The or (Latin for "Jewish tax") was a tax imposed on Jews in the Roman Empire after the destruction of Jerusalem and its Temple in AD 70. Revenues were directed to the Temple of Jupiter Optimus Maximus in Rome.
The tax measure improved Rome ...
'', of two denarii
The denarius (, dēnāriī ) was the standard Roman silver coin from its introduction in the Second Punic War to the reign of Gordian III (AD 238–244), when it was gradually replaced by the antoninianus. It continued to be minted in very ...
each.
The Italian revolt of the 720s, organized and led by Pope Gregory II
Pope Gregory II ( la, Gregorius II; 669 – 11 February 731) was the bishop of Rome from 19 May 715 to his death. , was originally provoked by the attempt of the Constantinople Emperor Leo III the Isaurian
Leo III the Isaurian ( gr, Λέων ὁ Ἴσαυρος, Leōn ho Isauros; la, Leo Isaurus; 685 – 18 June 741), also known as the Syrian, was Byzantine Emperor from 717 until his death in 741 and founder of the Isaurian dynasty. He put an en ...
to introduce a poll tax in the Italian provinces of the Byzantine Empire
The Byzantine Empire, also referred to as the Eastern Roman Empire or Byzantium, was the continuation of the Roman Empire primarily in its eastern provinces during Late Antiquity and the Middle Ages, when its capital city was Constantinopl ...
in 722, and set in motion the permanent separation of Italy from the Byzantine empire. When King Aistulf
Aistulf (also Ahistulf, Aistulfus, Haistulfus, Astolf etc.; it, Astolfo; died December 756) was the Duke of Friuli from 744, King of the Lombards from 749, and Duke of Spoleto from 751. His reign was characterized by ruthless and ambitious ef ...
of the Lombards
The Lombards () or Langobards ( la, Langobardi) were a Germanic people who ruled most of the Italian Peninsula from 568 to 774.
The medieval Lombard historian Paul the Deacon wrote in the ''History of the Lombards'' (written between 787 and ...
availed himself of the Italian dissent and invaded the Exarchate of Ravenna
The Exarchate of Ravenna ( la, Exarchatus Ravennatis; el, Εξαρχάτο της Ραβέννας) or of Italy was a lordship of the Eastern Roman Empire (Byzantine Empire) in Italy, from 584 to 751, when the last exarch was put to death by the ...
in 751, one of his first acts was to institute a crushing poll tax of one gold solidus
Solidus (Latin for "solid") may refer to:
* Solidus (coin), a Roman coin of nearly solid gold
* Solidus (punctuation), or slash, a punctuation mark
* Solidus (chemistry), the line on a phase diagram below which a substance is completely solid
* S ...
per head on every Roman citizen. Seeking relief from this burden, Pope Stephen II appealed to Pepin the Short
the Short (french: Pépin le Bref; – 24 September 768), also called the Younger (german: Pippin der Jüngere), was King of the Franks from 751 until his death in 768. He was the first Carolingian to become king.
The younger was the son of ...
of the Franks
The Franks ( la, Franci or ) were a group of Germanic peoples whose name was first mentioned in 3rd-century Roman sources, and associated with tribes between the Lower Rhine and the Ems River, on the edge of the Roman Empire.H. Schutz: Tools, ...
for assistance; this action led to the establishment of the Papal States
The Papal States ( ; it, Stato Pontificio, ), officially the State of the Church ( it, Stato della Chiesa, ; la, Status Ecclesiasticus;), were a series of territories in the Italian Peninsula under the direct sovereign rule of the pope fro ...
in 756.
Russia
The Russian Empire
The Russian Empire was an empire and the final period of the Russian monarchy from 1721 to 1917, ruling across large parts of Eurasia. It succeeded the Tsardom of Russia following the Treaty of Nystad, which ended the Great Northern War. ...
imposed a poll tax in 1718. Nikolay Bunge
Nikolai Karl Paul von Bunge (, tr. ; ), more commonly known as Nikolai Bunge, was the German-Russian preeminent architect of Russian capitalism under Alexander III. He was a distinguished economist, statesman, and academician of the St. Peter ...
, Finance Minister
A finance minister is an executive or cabinet position in charge of one or more of government finances, economic policy and financial regulation.
A finance minister's portfolio has a large variety of names around the world, such as "treasury", " ...
from 1881 to 1886 under Emperor Alexander III, abolished it in 1886.
United States
Poll tax
Prior to the mid 20th century, a poll tax was implemented in some U.S. state and local jurisdictions and paying it was a requirement before one could exercise one's right to vote
Suffrage, political franchise, or simply franchise, is the right to vote in public, political elections and referendums (although the term is sometimes used for any right to vote). In some languages, and occasionally in English, the right to v ...
. After this right was extended to all races by the Fifteenth Amendment to the Constitution, many Southern states enacted poll taxes as a means of excluding African-American voters, most of whom were poor and unable to pay a tax. So as not to disenfranchise many whites, such laws sometimes included a clause exempting any people who had voted prior to enactment of the laws. The poll tax, along with literacy tests
A literacy test assesses a person's literacy skills: their ability to read and write have been administered by various governments, particularly to immigrants. In the United States, between the 1850s and 1960s, literacy tests were administered t ...
and extra-legal intimidation, achieved the desired effect of disenfranchising African Americans. Often in US discussions, the term ''poll tax'' is used to mean a tax that must be paid in order to vote, rather than a capitation tax simply. (For example, a bill that passed the Florida House of Representatives in April 2019 has been compared to a poll tax because it requires former felons to pay all "financial obligations" related to their sentence, including court fines, fees, and judgments, before their voting rights will be restored as required by a referendum that passed with 64% of the vote in 2018.) The Twenty-fourth Amendment, ratified in 1964, prohibits both Congress
A congress is a formal meeting of the representatives of different countries, constituent states, organizations, trade unions, political parties, or other groups. The term originated in Late Middle English to denote an encounter (meeting of a ...
and the states from conditioning the right to vote on payment of a poll tax or any other type of tax.
Capitation and federal taxation
The ninth section of Article One of the Constitution places several limits on Congress's powers. Among them: "No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken". Capitation here means a tax of a uniform, fixed amount per taxpayer. Direct tax
Although the actual definitions vary between jurisdictions, in general, a direct tax or income tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. There is a dis ...
means a tax levied directly by the United States federal government
A federation (also known as a federal state) is a political entity characterized by a union of partially self-governing provinces, states, or other regions under a central federal government (federalism). In a federation, the self-governin ...
on taxpayers, as opposed to a tax on events or transactions. The United States government levied direct taxes from time to time during the 18th and early 19th centuries. It levied direct taxes on the owners of houses, land, slaves and estates in the late 1790s but cancelled the taxes in 1802.
An income tax is neither a poll tax nor a capitation, as the amount of tax will vary from person to person, depending on each person's income. Until a United States Supreme Court decision in 1895, all income taxes were deemed to be excises (i.e., indirect taxes). The Revenue Act of 1861
The Revenue Act of 1861, formally cited as Act of August 5, 1861, Chap. XLV, 12 Stat. 292', included the first U.S. Federal income tax statute (seSec.49. The Act, motivated by the need to fund the Civil War, imposed an income tax to be "levied, c ...
established the first income tax
An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Tax ...
in the United States, to pay for the cost of the American Civil War
The American Civil War (April 12, 1861 – May 26, 1865; also known by other names) was a civil war in the United States. It was fought between the Union ("the North") and the Confederacy ("the South"), the latter formed by states th ...
. This income tax was abolished after the war, in 1872. Another income tax statute in 1894 was overturned in '' Pollock v. Farmers' Loan & Trust Co.'' in 1895, where the Supreme Court
A supreme court is the highest court within the hierarchy of courts in most legal jurisdictions. Other descriptions for such courts include court of last resort, apex court, and high (or final) court of appeal. Broadly speaking, the decisions of ...
held that income taxes on income from property, such as rent income, interest income, and dividend income (however excepting income taxes on income from "occupations and labor" if only for the reason of not having been challenged in the case, "We have considered the act only in respect of the tax on income derived from real estate, and from invested personal property") were to be treated as direct taxes. Because the statute in question had not apportioned income taxes on income from property by population, the statute was ruled unconstitutional. Finally, ratification
Ratification is a principal's approval of an act of its agent that lacked the authority to bind the principal legally. Ratification defines the international act in which a state indicates its consent to be bound to a treaty if the parties inten ...
of the Sixteenth Amendment to the United States Constitution
The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Sup ...
in 1913 made possible modern income taxes, by limiting the Sixteenth Amendment income tax to the class of indirect excises (i.e. excises, duties, and imposts) – thus requiring no apportionment,
a practice that would remain unchanged into the 21st century.
Employment-based head taxes
Various cities, including Chicago
(''City in a Garden''); I Will
, image_map =
, map_caption = Interactive Map of Chicago
, coordinates =
, coordinates_footnotes =
, subdivision_type = Country
, subdivision_name ...
and Denver
Denver () is a consolidated city and county, the capital, and most populous city of the U.S. state of Colorado. Its population was 715,522 at the 2020 census, a 19.22% increase since 2010. It is the 19th-most populous city in the Unit ...
, have levied head taxes with a set rate per employee targeted at large employers. After Cupertino postponed head tax proposals to 2020, Mountain View became the only city in Silicon Valley to continue to pursue such type of taxes.
In 2018, the Seattle
Seattle ( ) is a seaport city on the West Coast of the United States. It is the seat of King County, Washington. With a 2020 population of 737,015, it is the largest city in both the state of Washington and the Pacific Northwest regio ...
city council proposed a "head tax
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources.
Head taxes were important sources of revenue for many governments f ...
" of $500 per year per employee. The proposed tax was lowered to $275 per year per employee, was passed, and became "the biggest head tax in U.S. history," though it was repealed less than a month later.
See also
* Corvée
Corvée () is a form of unpaid, forced labour, that is intermittent in nature lasting for limited periods of time: typically for only a certain number of days' work each year.
Statute labour is a corvée imposed by a state for the purposes of ...
* Fixed tax
A fixed tax is a lump sum tax that is not measured as a percentage of the tax base (income, wealth, or consumption). Fixed taxes like a poll tax or sin tax are often considered regressive, but could have progressive effects if applied to lu ...
* Hut tax
The hut tax was a form of taxation introduced by British in their African possessions on a "per hut" (or other forms of household) basis. It was variously payable in money, labour, grain or stock and benefited the colonial authorities in four int ...
*Constrained equal losses Constrained equal losses (CEL) is a division rule for solving bankruptcy problems. According to this rule, each claimant should lose an equal amount from his or her claim, except that no claimant should receive a negative amount. In the context of t ...
- a similar rule in the context of bankruptcy problems.
References
External links
*
Middle Ages Poll Tax
– a perspective by the Trotskyist
Trotskyism is the political ideology and branch of Marxism developed by Ukrainian-Russian revolutionary Leon Trotsky and some other members of the Left Opposition and Fourth International. Trotsky self-identified as an orthodox Marxist, a rev ...
Militant
The English word ''militant'' is both an adjective and a noun, and it is generally used to mean vigorously active, combative and/or aggressive, especially in support of a cause, as in "militant reformers". It comes from the 15th century Latin " ...
group
{{Authority control
Taxation in the United Kingdom
Taxation in the United States