poll-tax
91Rates (tax) — This article is about the property tax system. For the burden ratio at which a business or person is taxed, see Tax rate. For the current local government tax levied in England, Scotland, and Wales, see Council Tax. Rates are a type of property… …
92excise tax — A tax which does not fall within the classification of a poll tax or a property tax, and embraces every form of tax burdens not laid directly upon persons or property. Idaho Gold Dredging Co. v Balderston, 58 Idaho 692, 78 P2d 105. A tax imposed… …
93Lump-sum tax — A lump sum tax is a tax that is fixed in amount no matter what the change in circumstance of the taxed entity. (A lump sum subsidy or lump sum redistribution is defined similarly.) It is a regressive tax, such that the lower income is, the higher …
94council tax — n [C, U] (in Britain) a local tax paid by every household, according to the value of their house or flat/apartment. It replaced the poll tax, a tax paid by every adult, in 1993. Council Tax Benefit is given to people who have a low income to help …
95direct tax — Govt. a tax exacted directly from the persons who will bear the burden of it (without reimbursement to them at the expense of others), as a poll tax, a general property tax, or an income tax. [1785 90, Amer.] * * * …
96council tax — A UK local government tax raised according to property valuation. It replaced the community charge (or poll tax) in 1993–94. The tax is charged on the value of a domestic property as defined by a series of bands, with different bands applying to… …
97capitation tax — A poll tax; a direct tax imposed without regard to property, profession, or any other external circumstance of the taxpayer. 51 Am J1st Tax § 412 …
98capitation tax — A poll tax (q.v.). A tax or imposition upon the person. It is a very ancient kind of tribute, and answers to what the Latins called tributum, by which taxes on persons are distinguished from taxes on merchandise, called vectigalia …
99capitation tax — A poll tax (q.v.). A tax or imposition upon the person. It is a very ancient kind of tribute, and answers to what the Latins called tributum, by which taxes on persons are distinguished from taxes on merchandise, called vectigalia …
100voting tax — See poll tax …
