A lump-sum tax is a special way of taxation , based on a fixed amount, rather than on the real circumstance of the taxed entity. In this, the entity cannot do anything to change their liability.
139-425: 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. Poll is an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases like polling place and opinion poll . Head taxes were important sources of revenue for many governments from ancient times until
278-402: A Roman counter-offensive two years later ended inconclusively. Ardashīr began leading campaigns into Greater Khurasan as early as 233, extending his power to Khwarazm in the north and Sistan in the south while capturing lands from Gorgan to Abarshahr, Marw, and as far east as Balkh . Ardashir I's son Shapur I continued the expansion of the empire, conquering Bactria and the western portion of
417-520: A calculation of the income and expenses of a typical man, determining that each adult could pay jizya of 4 dinars , a 400% increase over the previous tax; however, this burden seemingly did not increase conversions to Islam. The Cairo Geniza records demonstrate the poll tax collection becoming very strict and burdensome for the Jewish community in Egypt during the 12th century. Evidence suggests that
556-401: 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
695-570: A general amnesty, which brought Armenia back into the Sassanid Empire. Around 570, "Ma 'd-Karib", half-brother of the King of Yemen, requested Khosrow I's intervention. Khosrow I sent a fleet and a small army under a commander called Vahriz to the area near present Aden , and they marched against the capital San'a'l, which was occupied. Saif, son of Mard-Karib, who had accompanied the expedition, became King sometime between 575 and 577. Thus,
834-589: A highly advantageous peace treaty with the new emperor Philip the Arab , by which he secured the immediate payment of 500,000 denarii and further annual payments. Shapur soon resumed the war, defeated the Romans at Barbalissos (253), and then probably took and plundered Antioch . Roman counter-attacks under the emperor Valerian ended in disaster when the Roman army was defeated and besieged at Edessa and Valerian
973-500: A hunting trip in 309. Following Hormizd II's death, northern Arabs started to ravage and plunder the western cities of the empire, even attacking the province of Fars, the birthplace of the Sassanid kings. Meanwhile, Persian nobles killed Hormizd II's eldest son, blinded the second, and imprisoned the third (who later escaped into Roman territory). The throne was reserved for Shapur II , the unborn child of one of Hormizd II's wives who
1112-596: A major Byzantine offensive in Armenia was defeated at Anglon . Also in 541, Khosrow I entered Lazica at the invitation of its king, captured the main Byzantine stronghold at Petra , and established another protectorate over the country, commencing the Lazic War . A five-year truce agreed to in 545 was interrupted in 547 when Lazica again switched sides and eventually expelled its Persian garrison with Byzantine help;
1251-712: A member of the Parthian House of Karen , one of the Seven Great Houses of Iran , quickly raised a new force and stopped the Hephthalites from achieving further success. Peroz's brother, Balash , was elected as shah by the Iranian magnates, most notably Sukhra and the Mihranid general Shapur Mihran . Balash (484–488) was a mild and generous monarch, and showed care towards his subjects, including
1390-552: A national abolition was rejected by referendum in 2014 . At the end of 2016, 5,000 people were subject to lump-sum taxation in Switzerland. Sasanian Empire The Sasanian Empire ( / s ə ˈ s ɑː n i ə n , s ə ˈ s eɪ n i ə n / ), officially Ērānšahr ( Middle Persian : 𐭠𐭩𐭥𐭠𐭭𐭱𐭲𐭥𐭩 , lit. ' Empire of the Iranians ' ), was the last pre-Islamic Iranian empire . Named after
1529-531: A number of poll tax riots . The most serious was in a protest at Trafalgar Square , London, on 31 March 1990, of more than 200,000 protesters. Terry Fields , Labour MP for Liverpool Broadgreen , 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 , replaced the Community Charge with the Council Tax , similar to
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#17327654790371668-635: A number of battles he crushed them and drove them out beyond the Oxus river in 450. During his eastern campaign, Yazdegerd II grew suspicious of the Christians in the army and expelled them all from the governing body and army. He then persecuted the Christians in his land, and, to a much lesser extent, the Jews . In order to reestablish Zoroastrianism in Armenia, he crushed an uprising of Armenian Christians at
1807-408: A person takes up an employment in Switzerland or becomes a Swiss citizen. Seen as unfair , lump-sum taxation has been abolished firstly in 2010 by the canton of Zurich shortly followed by the cantons of Schaffhausen, Appenzell Ausserrhoden, Basel Landschaft and Basel Stadt. Four other cantons (Thurgau, St Gallen, Lucerne, and Bern) decided to implement stricter rules for lump-sum taxation. However,
1946-471: A poll tax in 1718. Nikolay Bunge , Finance Minister from 1881 to 1886 under Emperor Alexander III , abolished it in 1886. Poll taxes in Imperial Russia were determined by revision list enumerations. 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 . After this right
2085-484: A poll tax to finance the disbanding of the New Model Army (pay arrears, etc.) ( 12 Cha. 2 . c. 9). The poll tax was assessed according to "rank", e.g. dukes paid £100, earls £60, knights £20, esquires £10. Eldest sons paid two-thirds 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
2224-477: A poll tax was imposed again by William III and Mary II in 1689 ( 1 Will. & Mar. c. 13), reassessed in 1690 adjusting rank for fortune ( 2 Will. & Mar. c. 2), and then again in 1691 back to rank irrespective of fortune ( 3 Will. & Mar. c. 6). The poll tax was imposed again in 1692 ( 5 & 6 Will. & Mar. c. 14), and one final time in 1698 ( 9 Will. 3 . c. 38), the last poll tax in England until
2363-474: A poll tax, termed jizya by Arab historians, varying between 12 and 2 dirhams, exempting officials, soldiers, and nobles. During the Islamic rule of Muhammad , the magi of Iran and landowners of Bahrain paid jizya of 1 dinar or its equivalent in clothing, while the landless paid 4 dirham and a striped woolen cloak. Elsewhere, the jizya was graded according three classes, e.g. 48 dirhams for
2502-458: A poll tax, the tax usually only applied to free, abled-bodied adult men. The jizya amount could also be vary with the income of the individual. However, according to Shibli Nomani , the word jizya is an Arabicised version of the Persian kizyat , the war tax levied by the Persian empire, which served as a model for the conquering Arabs. The Sasanian Persian emperor Nawsherwan imposed
2641-451: A ransom for his soul unto the L ORD , when thou numberest them; that there be no plague among them, when thou numberest them. This they shall give, every one that passeth among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel is twenty gerahs :) an half shekel shall be the offering of the L ORD . Every one that passeth among them that are numbered, from twenty years old and above, shall give an offering unto
2780-410: A rational system of taxation based upon a survey of landed possessions , which his father had begun, and he tried in every way to increase the welfare and the revenues of his empire. Previous great feudal lords fielded their own military equipment, followers, and retainers. Khosrow I developed a new force of dehqans , or "knights", paid and equipped by the central government and the bureaucracy, tying
2919-555: A referendum that passed with 64% of the vote in 2018. The Twenty-fourth Amendment , ratified in 1964, prohibits both Congress and the states from conditioning the right to vote in federal elections on payment of a poll tax or any other type of tax. Poll taxes for State and local elections were declared unconstitutional by the Supreme Court in Harper v. Virginia State Board of Elections . The ninth section of Article One of
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#17327654790373058-464: A relatively peaceful era with the Romans, and he even took the young Theodosius II (408–450) under his guardianship. Yazdegerd also married a Jewish princess, who bore him a son called Narsi. Yazdegerd I's successor was his son Bahram V (421–438), one of the most well-known Sasanian kings and the hero of many myths. These myths persisted even after the destruction of the Sasanian Empire by
3197-800: A strategically critical area for control of the Silk Road . Shapur therefore marched east toward Transoxiana to meet the eastern nomads, leaving his local commanders to mount nuisance raids on the Romans. He crushed the Central Asian tribes, and annexed the area as a new province. In the east around 325, Shapur II regained the upper hand against the Kushano-Sasanian Kingdom and took control of large territories in areas now known as Afghanistan and Pakistan . Cultural expansion followed this victory, and Sasanian art penetrated Transoxiana , reaching as far as China. Shapur, along with
3336-415: 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 (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
3475-669: Is a regressive tax , such that the lower the income is, the higher the percentage of income applicable to the tax. A lump-sum tax would be ideal for a hypothetical world where all individuals would be identical. Any other type of tax would only introduce distortions. In the real world, lump-sum tax is not that easily applicable because many people believe that those who have higher ability to pay should pay higher taxes ( progressive tax system) and if it were to happen, people with low income would have to be charged very high amounts of money relative to their income and that would be politically unacceptable. For this reason, lump-sum taxation
3614-529: Is based on estimated living expenses, rather than on real income and assets . This means that there is no need for reporting effective global earnings and assets. However, this amount is calculated using the regular tax rates in Switzerland. The full requirements for being eligible for lump-sum taxation are no Swiss citizenship, taking up residence in Switzerland and no gainful activity in Switzerland. In case of married couples, both people have to fulfil these requirements. The right to lump-sum taxation expires if
3753-485: Is economically efficient in that it doesn't create " deadweight loss ". One example of a country still using lump-sum taxation system is Switzerland. Rich foreign nationals resident in Switzerland can be taxed on a lump-sum basis if they do not work in the country. Around 0.1% of taxpayers are taxed using lump-sum taxation – in 2018 that meant 4,557 people which paid in total CHF 821 million in tax. This taxation
3892-512: Is rarely seen in real-world applications as it is so difficult to administer due to varying socioeconomic abilities and distributions of wealth. A tax that differs based on factors like ability or income would not be lump sum, and these are also factors that can be disguised or hidden. Nonetheless, lump-sum taxation still provides important theoretical background. Lump-sum taxing can be often similar to personal property taxes on cars or business equipment or some condominium fees. Lump-sum taxation
4031-399: The jizya paid by non-Muslims is parallel to the zakat charity obligation on Muslims. However, Umar , the second Caliph, ordered a brand on the shoulder of jizya payers, as well as requiring a tonsure and sumptuary laws to distinguish them from Muslims. Uman distinguished between jizya and kharaj , where the former means the poll tax on non-Muslim individuals, and
4170-501: The hiberna tax. The ancient Romans 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 ( publicani ), but from the time of Emperor Augustus , the collections were gradually transferred to magistrates and the senates of provincial cities. The Roman census
4309-595: The Battle of Vartanantz in 451. The Armenians, however, remained primarily Christian. In his later years, he was engaged yet again with the Kidarites right up until his death in 457. Hormizd III (457–459), the younger son of Yazdegerd II, then ascended to the throne. During his short rule, he continually fought with his elder brother Peroz I , who had the support of the nobility, and with the Hephthalites in Bactria . He
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4448-639: The House of Sasan , it endured for over four centuries, from 224 to 651, making it the second longest-lived Persian imperial dynasty after the directly preceding Arsacid dynasty of Parthia . It fell to the Rashidun Caliphate during the early Muslim conquests , which marked the beginning of a monumental societal shift by initiating the Islamization of Iran . Upon succeeding the Parthians,
4587-790: The Ku Klux Klan , achieved the desired effect of disenfranchising African Americans . Generally, In the United States, 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
4726-706: The Mamikonian family, touching off a revolt which led to the massacre of the Persian governor and his guard in 571, while rebellion also broke out in Iberia . Justin II took advantage of the Armenian revolt to stop his yearly payments to Khosrow I for the defense of the Caucasus passes. The Armenians were welcomed as allies, and an army was sent into Sassanid territory which besieged Nisibis in 573. However, dissension among
4865-654: The Peasants' Revolt in that year, due in part to attempts to restore feudal conditions in rural areas. The poll tax was resurrected during the 17th century, usually related to a military emergency. It was imposed by Charles I in 1641 to finance the raising of the army against the Scottish and Irish uprisings. With the Restoration of Charles II in 1660, the Convention Parliament of 1660 instituted
5004-668: The Shabuhragan , to him) and sent many Manichaean missionaries abroad. He also befriended a Babylonian rabbi called Samuel . This friendship was advantageous for the Jewish community and gave them a respite from the oppressive laws enacted against them. Later kings reversed Shapur's policy of religious tolerance. When Shapur's son Bahram I acceded to the throne, he was pressured by the Zoroastrian high-priest Kartir Bahram I to kill Mani and persecute his followers. Bahram II
5143-507: The Tigris , taking Ctesiphon. Narseh had previously sent an ambassador to Galerius to plead for the return of his wives and children. Peace negotiations began in the spring of 299, with both Diocletian and Galerius presiding. The conditions of the peace were heavy: Persia would give up territory to Rome, making the Tigris the boundary between the two empires. Further terms specified that Armenia
5282-846: The king says "I am the lord of the Empire of the Iranians". More commonly, as the ruling dynasty was named after Sasan , the empire is known as the Sasanian Empire in historical and academic sources. This term is also recorded in English as the Sassanian Empire , the Sasanid Empire , and the Sassanid Empire . Conflicting accounts shroud the details of the fall of the Parthian Empire and subsequent rise of
5421-462: 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 established
5560-564: The 1906 Bambatha Rebellion against colonial rule in South Africa. However, both of those cases were additional taxation, and not a substitute for other taxes being lowered. As prescribed in Exodus , Jewish law imposed a poll tax of a half- shekel , payable by every man above the age of twenty. And the L ORD spake unto Moses, saying, When thou takest the sum of the children of Israel after their number, then shall they give every man
5699-425: 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
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5838-500: The 19th century. 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. In the United States, voting poll taxes (whose payment was a precondition to voting in an election) have been used to disenfranchise impoverished and minority voters (especially after Reconstruction ). Poll taxes are regressive , meaning
5977-512: The 20th century. A poll tax ("polemoney") was simultaneously imposed in Scotland 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
6116-409: The 400-year-old Parthian Empire to an end, and beginning four centuries of Sassanid rule. In the next few years, local rebellions occurred throughout the empire. Nonetheless, Ardashir I further expanded his new empire to the east and northwest, conquering the provinces of Sakastan , Gorgan , Khorasan , Marw (in modern Turkmenistan ), Balkh and Chorasmia . He also added Bahrain and Mosul to
6255-502: The APTUs called for mass nonpayment, which rapidly gathered widespread support and spread as far as England and Wales even though non-payment meant that people could be prosecuted. In some areas, 30% of former ratepayers defaulted. While owner-occupiers 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
6394-647: The Alchon Tamgha and the name "Alchono" in Bactrian script on the obverse, and with attendants to a fire altar on the reverse. Shapur II pursued a harsh religious policy. Under his reign, the collection of the Avesta , the sacred texts of Zoroastrianism, was completed, heresy and apostasy were punished, and Christians were persecuted. The latter was a reaction against the Christianization of
6533-606: The Arabs. Bahram gained the crown after Yazdegerd's sudden death (or assassination), which occurred when the grandees opposed the king with the help of al-Mundhir , the Arabic dynast of al-Hirah . Bahram's mother was Shushandukht , the daughter of the Jewish Exilarch . In 427, he crushed an invasion in the east by the nomadic Hephthalites , extending his influence into Central Asia, where his portrait survived for centuries on
6672-722: The Arsacids and promptly set out to restore the legacy of the Achaemenid Empire by expanding the newly acquired Sasanian dominions. At its greatest territorial extent, the Sasanian Empire encompassed all of modern-day Iran and Iraq and parts of the Arabian Peninsula (particularly Eastern Arabia and South Arabia ), as well as the Caucasus , the Levant , and parts of Central Asia and South Asia . One of
6811-486: The Byzantine Empire and met little effective resistance. Khosrow's generals systematically subdued the heavily fortified frontier cities of Byzantine Mesopotamia and Armenia, laying the foundations for unprecedented expansion. The Persians overran Syria and captured Antioch in 611. In 613, outside Antioch, the Persian generals Shahrbaraz and Shahin decisively defeated a major counter-attack led in person by
6950-422: The Byzantine Empire held a small portion of western Armenia. Bahram IV's son Yazdegerd I (399–421) is often compared to Constantine I . Both were physically and diplomatically powerful, opportunistic, practiced religious tolerance and provided freedom for the rise of religious minorities. Yazdegerd stopped the persecution against the Christians and punished nobles and priests who persecuted them. His reign marked
7089-598: The Byzantine emperor Heraclius . Thereafter, the Persian advance continued unchecked. Jerusalem fell in 614, Alexandria in 619, and the rest of Egypt by 621. The Sassanid dream of restoring the Achaemenid boundaries was almost complete, while the Byzantine Empire was on the verge of collapse. This remarkable peak of expansion was paralleled by a blossoming of Persian art , music , and architecture . While successful at its first stage (from 602 to 622),
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#17327654790377228-642: The Byzantine generals not only led to an abandonment of the siege, but they in turn were besieged in the city of Dara , which was taken by the Persians. Capitalizing on this success, the Persians then ravaged Syria, causing Justin II to agree to make annual payments in exchange for a five-year truce on the Mesopotamian front, although the war continued elsewhere. In 576 Khosrow I led his last campaign, an offensive into Anatolia which sacked Sebasteia and Melitene , but ended in disaster: defeated outside Melitene,
7367-510: The Christians. However, he proved unpopular among the nobility and clergy who had him deposed after just four years in 488. Sukhra, who had played a key role in Balash's deposition, appointed Peroz's son Kavad I as the new shah of Iran. According to Miskawayh (d. 1030), Sukhra was Kavad's maternal uncle. Kavad I (488–531) was an energetic and reformist ruler. He gave his support to the sect founded by Mazdak , son of Bamdad, who demanded that
7506-559: The Constitution places several limits on Congress' 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 means a tax levied directly by the United States federal government on taxpayers, as opposed to a tax on events or transactions. The United States government levied direct taxes from time to time during
7645-493: The Eastern Romans, founded several cities, some of which were named after him, and began to regulate taxation and internal administration. After the reign of Kavad I, his son Khosrow I , also known as Anushirvan ("with the immortal soul"; ruled 531–579), ascended to the throne. He is the most celebrated of the Sassanid rulers. Khosrow I is most famous for his reforms in the aging governing body of Sassanids. He introduced
7784-467: The Euphrates in 296, he was eventually decisively defeated by them. Galerius had been reinforced, probably in the spring of 298, by a new contingent collected from the empire's Danubian holdings. Narseh did not advance from Armenia and Mesopotamia , leaving Galerius to lead the offensive in 298 with an attack on northern Mesopotamia via Armenia. Narseh retreated to Armenia to fight Galerius's force, to
7923-732: The Franco-Ottoman alliance , revolutionized relations between the Christian and Islamic states, with the poll tax playing a significant role. Previously, a non-Muslim living in Muslim territory for more than a year became liable to the poll tax. Under the treaty, French Christians in the Ottoman Empire were exempted from all jizya . In 1855, the Ottoman Empire abolished the jizya tax as part of reforms to equalize
8062-437: The Hephthalites. Smbat, with the aid of a Persian prince named Datoyean, repelled the Hephthalites from Persia, and plundered their domains in eastern Khorasan , where Smbat is said to have killed their king in single combat. After Maurice was overthrown and killed by Phocas (602–610) in 602, however, Khosrow II used the murder of his benefactor as a pretext to begin a new invasion, which benefited from continuing civil war in
8201-441: The Kushan Empire, while leading several campaigns against Rome. Invading Roman Mesopotamia , Shapur I captured Carrhae and Nisibis , but in 243 the Roman general Timesitheus defeated the Persians at Rhesaina and regained the lost territories. The emperor Gordian III 's (238–244) subsequent advance down the Euphrates was defeated at Meshike (244), leading to Gordian's murder by his own troops and enabling Shapur to conclude
8340-443: The L ORD . The rich shall not give more, and the poor shall not give less than half a shekel, when they give an offering unto the L ORD , to make an atonement for your souls. And thou shalt take the atonement money of the children of Israel, and shalt appoint it for the service of the tabernacle of the congregation; that it may be a memorial unto the children of Israel before the L ORD , to make an atonement for your souls. The money
8479-420: 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 ,
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#17327654790378618-441: The Persians suffered heavy losses as they fled across the Euphrates under Byzantine attack. Taking advantage of Persian disarray, the Byzantines raided deep into Khosrow's territory, even mounting amphibious attacks across the Caspian Sea . Khosrow sued for peace, but he decided to continue the war after a victory by his general Tamkhosrow in Armenia in 577, and fighting resumed in Mesopotamia. The Armenian revolt came to an end with
8757-422: The Roman Empire by Constantine the Great . Shapur II, like Shapur I, was amicable towards Jews , who lived in relative freedom and gained many advantages during his reign. At the time of his death, the Persian Empire was stronger than ever, with its enemies to the east pacified and Armenia under Persian control. From Shapur II's death until Kavad I 's first coronation, there was a largely peaceful period with
8896-462: The Romans (by this time the Eastern Roman or Byzantine Empire ) engaged in just two brief wars with the Sasanian Empire, the first in 421–422 and the second in 440 . Throughout this era, Sasanian religious policy differed dramatically from king to king. Despite a series of weak leaders, the administrative system established during Shapur II's reign remained strong, and the empire continued to function effectively. After Shapur II died in 379,
9035-421: The Romans in the west, where Persian forces won a series of battles but were unable to make territorial gains due to the failure of repeated sieges of the key frontier city of Nisibis, and Roman success in retaking the cities of Singara and Amida after they had previously fallen to the Persians. These campaigns were halted by nomadic raids along the eastern borders of the empire, which threatened Transoxiana ,
9174-419: The Romans; an attempt by the Iberians in 524/525 to do likewise triggered a war between Rome and Persia. In 527, a Roman offensive against Nisibis was repulsed and Roman efforts to fortify positions near the frontier were thwarted. In 530, Kavad sent an army under Perozes to attack the important Roman frontier city of Dara . The army was met by the Roman general Belisarius , and, though superior in numbers,
9313-426: The Sasanian dynasty re-established the Persian nation as a major power in late antiquity , and also continued to compete extensively with the neighbouring Roman Empire . It was founded by Ardashir I , a ruler who rose to power as Parthia weakened amidst internal strife and the Roman–Persian Wars . After defeating Artabanus IV of Parthia during the Battle of Hormozdgan in 224, Ardashir's dynasty replaced that of
9452-490: The Sassanian Empire in mystery. The Sassanian Empire was established in Estakhr by Ardashir I . Ardashir's father, Papak , was originally the ruler of a region called Khir. However, by 200, Papak had managed to overthrow Gochihr and appoint himself the new ruler of the Bazrangids . Papak's mother, Rodhagh, was the daughter of the provincial governor of Pars . Papak and his eldest son Shapur managed to expand their power over all of Pars. Subsequent events are unclear due to
9591-410: The Sassanid possessions. Later Sassanid inscriptions also claim the submission of the kings of Kushan , Turan and Makuran to Ardashir, although based on numismatic evidence it is more likely that these actually submitted to Ardashir's son, the future Shapur I . In the west, assaults against Hatra , Armenia and Adiabene met with less success. In 230, Ardashir raided deep into Roman territory, and
9730-421: The Sassanids were able to establish a base in South Arabia to control the sea trade with the east. Later, the south Arabian kingdom renounced Sassanid overlordship, and another Persian expedition was sent in 598 that successfully annexed southern Arabia as a Sassanid province, which lasted until the time of troubles after Khosrow II. Khosrow I's reign witnessed the rise of the dihqans (literally, village lords),
9869-399: The Tigris, and agreed not to interfere in the affairs of Armenia and Georgia. In the aftermath of this defeat, Narseh gave up the throne and died a year later, leaving the Sassanid throne to his son, Hormizd II . Unrest spread throughout the land, and while the new king suppressed revolts in Sakastan and Kushan, he was unable to control the nobles and was subsequently killed by Bedouins on
10008-978: The Tigris, had to hand over all the provinces the Persians had ceded to Rome in 298, as well as Nisibis and Singara, to secure safe passage for his army out of Persia. From around 370, however, towards the end of the reign of Shapur II , the Sasanians lost the control of Bactria to invaders from the north: first the Kidarites , then the Hephthalites and finally the Alchon Huns , who would follow up with an invasion of India . These invaders initially issued coins based on Sasanian designs. Various coins minted in Bactria and based on Sasanian designs are extant, often with busts imitating Sassanian kings Shapur II (r. 309 to 379) and Shapur III (r. 383 to 388), adding
10147-697: 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. excises, duties, and imposts) – thus requiring no apportionment, a practice that would remain unchanged into the 21st century. Various cities, including Chicago and Denver , 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
10286-444: The alliance, Khosrow also married Maurice's daughter Miriam. Under the command of Khosrow and the Byzantine generals Narses and John Mystacon , the new combined Byzantine-Persian army raised a rebellion against Bahram, defeating him at the Battle of Blarathon in 591. When Khosrow was subsequently restored to power he kept his promise, handing over control of western Armenia and Caucasian Iberia . The new peace arrangement allowed
10425-421: The army and bureaucracy more closely to the central government than to local lords. Emperor Justinian I (527–565) paid Khosrow I 440,000 pieces of gold as a part of the "eternal peace" treaty of 532. In 540, Khosrow broke the treaty and invaded Syria, sacking Antioch and extorting large sums of money from a number of other cities. Further successes followed: in 541 Lazica defected to the Persian side, and in 542
10564-422: The burden (in one calculation, they escaped 7 ⁄ 8 of it). Compounding the burden, the assessment on the capitation did not remain stable. The pays de taille personelle (basically, pays d'élection , 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
10703-436: The campaign of Khosrau II had actually exhausted the Persian army and treasuries. In an effort to rebuild the national treasuries, Khosrau overtaxed the population. Thus, while his empire was on the verge of total defeat, Heraclius (610–641) drew on all his diminished and devastated empire's remaining resources, reorganised his armies, and mounted a remarkable, risky counter-offensive. Between 622 and 627, he campaigned against
10842-511: 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 and replaced, on 13 January 1791, with a new poll tax as part of the contribution personnelle mobilière , which lasted well into
10981-558: The capture of his harem and the loss of all the Roman territories he had occupied. Shapur had intensive development plans. He ordered the construction of the first dam bridge in Iran and founded many cities, some settled in part by emigrants from the Roman territories, including Christians who could exercise their faith freely under Sassanid rule. Two cities, Bishapur and Nishapur , are named after him. He particularly favoured Manichaeism , protecting Mani (who dedicated one of his books,
11120-469: The choice of conversion, jizya , or death. This ultimatum was read out in mosques. Many Christians fled Mosul , home to the ancient Christian communities of Iraq , leading Louis Raphaël I Sako to say: "For the first time in the history of Iraq, Mosul is now empty of Christians." ISIS issued the same ultimatum in its capital of Raqqa , Syria, demanding 0.5 ounces (14 g) of pure gold from Christians in exchange for their safety. The Chinese head tax
11259-630: The coinage of Bukhara (in modern Uzbekistan ). Bahram deposed the vassal king of the Iranian-held area of Armenia and made it a province of the empire. Bahram V's son Yazdegerd II (438–457) was in some ways a moderate ruler, but, in contrast to Yazdegerd I, he practised a harsh policy towards minority religions, particularly Christianity . However, at the Battle of Avarayr in 451, the Armenian subjects led by Vardan Mamikonian reaffirmed Armenia's right to profess Christianity freely. This
11398-544: 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
11537-404: The elusive nature of the sources. It is certain that following the death of Papak, Ardashir, the governor of Darabgerd , became involved in a power struggle with his elder brother Shapur. Sources reveal that Shapur was killed when the roof of a building collapsed on him. By 208, over the protests of his other brothers, who were put to death, Ardashir declared himself ruler of Pars. Once Ardashir
11676-421: The empire passed on to his half-brother Ardashir II (379–383; son of Hormizd II) and his son Shapur III (383–388), neither of whom demonstrated their predecessor's skill in ruling. Bahram IV (388–399) also failed to achieve anything important for the empire. During this time Armenia was divided by a treaty between the Roman and Sasanian empires. The Sasanians reestablished their rule over Greater Armenia, while
11815-552: The end of every Ramadan , except for those in dire poverty. The amount is 2 kg (4.4 lb) of wheat or barley, or its cash equivalent, to be given to the poor. Jizya is a land or poll tax decreed by the Quran , paid annually by non-believers in Islam living under Islamic law (residents with dhimmi status). Jizya began during the reign of Muhammad (from 9 A.H.) in places like Yemen , Bahrain , and Jerash . As
11954-437: 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. The total collection from
12093-652: The first income tax in the United States, to pay for the cost of the American Civil War . 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 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
12232-567: The former's disadvantage: the rugged Armenian terrain was favourable to Roman infantry, but not to Sassanid cavalry. Local aid gave Galerius the advantage of surprise over the Persian forces, and, in two successive battles, Galerius secured victories over Narseh. During the second encounter, Roman forces seized Narseh's camp, his treasury, his harem, and his wife. Galerius advanced into Media and Adiabene , winning successive victories, most prominently near Erzurum , and securing Nisibis ( Nusaybin , Turkey) before 1 October 298. He then advanced down
12371-552: The frontiers to act as guardians against invaders. He was tolerant of all religions, though he decreed that Zoroastrianism should be the official state religion , and was not unduly disturbed when one of his sons became a Christian. After Khosrow I, Hormizd IV (579–590) took the throne. The war with the Byzantines continued to rage intensely but inconclusively until the general Bahram Chobin , dismissed and humiliated by Hormizd, rose in revolt in 589. The following year, Hormizd
12510-604: The government of Margaret Thatcher . It replaced the rates that were based on the notional rental value of a house. The abolition of rates was in the Conservative Party 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 . It
12649-422: The guardian of a minor was responsible to pay the full poll tax on his behalf until the age of ten. Even the very sick and poor widows were subject to the tax. Shelomo Dov Goitein concluded that the intolerable burden of the jizya might have caused the mass conversion of Jews in Egypt to Islam, while more prominent Jews embraced Islam for the possibility of government positions. The treaty of 1535, known as
12788-465: The head of a large army granted to him by the Hephthalite king, returned to the empire's capital. Jamasp stepped down from his position and returned the throne to his brother. No further mention of Jamasp is made after the restoration of Kavad I, but it is widely believed that he was treated favourably at the court of his brother. The second golden era began after the second reign of Kavad I. With
12927-460: The high points in Iranian civilization, the Sasanian dynasty's rule was characterized by a complex and centralized government bureaucracy, and also revitalized Zoroastrianism as a legitimizing and unifying ideal. This period saw the construction of many grand monuments, public works, and patronized cultural and educational institutions. The Sasanian Empire's cultural influence extended far beyond
13066-432: The higher someone's income is, the lower the tax is as a proportion of income: for example, a $ 100 tax on an income of $ 10,000 is a 1% tax rate, while $ 100 tax on a $ 500 income is 20%. Its acceptance or "neutrality" depends on the balance between the tax demanded and the resources of the population. Low amounts generally go unnoticed, while high amounts may generate tax revolts such as the 1381 Peasants' Revolt in England and
13205-521: 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 introduced by the Fire-Hearth and Stoves Taxation Act 1662 ( 14 Cha. 2 . 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
13344-502: The kingdom. Peroz tried again to drive out the Hephthalites, but on the way to Balkh his army was trapped by the Huns in the desert. Peroz was defeated and killed by a Hephthalite army near Balkh. His army was completely destroyed, and his body was never found. Four of his sons and brothers had also died. The main Sasanian cities of the eastern region of Khorasan − Nishapur , Herat and Marw were now under Hephthalite rule. Sukhra ,
13483-458: 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 imposed a poll tax on Chinese immigrants during the 19th and early 20th centuries as part of their broader efforts to reduce
13622-473: The latter means the land tax and sometimes the total sum of taxes paid by leaders of the non-Muslim community. Umar stressed that conversion to Islam provided exemption from jizya , though not from kharaj . Amr ibn al-As , after conquering Egypt, made a census for the jizya according to wealth classes, so that the rich paid more. Abd al-Malik ibn Marwan reformed taxes in Mesopotamia based on
13761-472: 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
13900-402: The nomad King Grumbates , started his second campaign against the Romans in 359 and soon succeeded in retaking Singara and Amida. In response the Roman emperor Julian struck deep into Persian territory and defeated Shapur's forces at Ctesiphon . He failed to take the capital, however, and was killed while trying to retreat to Roman territory. His successor Jovian , trapped on the east bank of
14039-484: 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 offered New Zealand's Chinese community an official apology for the poll tax on 12 February 2002. The Jewish poll tax was a poll tax imposed on the Jews in Polish–Lithuanian Commonwealth . It was later absorbed into
14178-513: The only city in Silicon Valley to continue to pursue such type of taxes. Lump-sum tax In contrast with a per unit tax, lump-sum tax does not increase in size as the output increases. A lump-sum tax levied per-person is known as a " head-tax " or " poll-tax ". A lump-sum tax is one of the various modes used for taxation: income, things owned ( property taxes ), money spent ( sales taxes ), miscellaneous ( excise taxes), etc. It
14317-417: The petty landholding nobility who were the backbone of later Sassanid provincial administration and the tax collection system. Khosrow I built infrastructure, embellishing his capital and founding new towns with the construction of new buildings. He rebuilt the canals and restocked the farms destroyed in the wars. He built strong fortifications at the passes and placed subject tribes in carefully chosen towns on
14456-453: The physical territory that it controlled, impacting regions as distant as Western Europe , Eastern Africa , and China and India . It also helped shape European and Asian medieval art. With the Muslim conquest of Persia , the influence of Sasanian art , architecture , music , literature , and philosophy was gradually absorbed into nascent Islamic culture , which, in turn, ensured
14595-474: 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 in 1689. It was replaced with a "window tax" in 1695 since inspectors could count windows from outside homes. The Community Charge, popularly dubbed the "poll tax", was a tax to fund local government , instituted in 1989 by
14734-609: The poll tax. The Roman poll tax was deeply resented— Tertullian 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 of 66 AD. After the destruction of the temple in 70 AD, the Emperor Vespasian imposed an extra poll tax on Jews throughout the empire, the fiscus judaicus , of two denarii each. The Russian Empire imposed
14873-632: The poor, workers in the Royal Mint , inhabitants of the Cinque Ports , tin workers in Cornwall and Devon , and those who lived in the Palatinate counties of Cheshire and Durham . 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 who, since King Edward III was mortally sick, was
15012-421: 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
15151-487: 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 of the Sixteenth Amendment to
15290-571: The rich should divide their wives and their wealth with the poor. By adopting the doctrine of the Mazdakites, his intention evidently was to break the influence of the magnates and the growing aristocracy. These reforms led to his being deposed and imprisoned in the Castle of Oblivion in Khuzestan , and his younger brother Jamasp (Zamaspes) became king in 496. Kavad, however, quickly escaped and
15429-494: The rich, 24 for the middle class, and 12 for the poor. Although the jizya tax is interpreted by many as a financial humiliation on non-Muslims, others consider it a sign of due allegiance to the political authority of Islam: part of a social contract by which non-Muslims, especially the Jews of Medina , were granted equal social and political rights, and protection of their life, property, and religion. According to some scholars,
15568-448: The south with little or no interference from the Parthians. Ardashir was aided by the geography of the province of Fars, which was separated from the rest of Iran. Crowned in 224 at Ctesiphon as the sole ruler of Persia, Ardashir took the title shahanshah , or "King of Kings" (the inscriptions mention Adhur-Anahid as his Banbishnan banbishn , "Queen of Queens", but her relationship with Ardashir has not been fully established), bringing
15707-401: The spread of Iranian culture, knowledge, and ideas throughout the expanding Muslim world . Officially, the empire was known as the Empire of the Iranians ( Middle Persian : 𐭠𐭩𐭥𐭠𐭭𐭱𐭲𐭥𐭩 , ērānšahr , Parthian : 𐭀𐭓𐭉𐭀𐭍𐭇𐭔𐭕𐭓 , aryānšahr , Greek : Ἀριανῶν ἔθνος , Arianōn ethnos ), the term is first attested in the trilingual Great Inscription of Shapur I , where
15846-509: 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 believed that the Islamic poll tax derived from a previous Byzantine poll tax, but evidence for this tax has been re-dated to Islamic times. Jizya reemerged in 2014 after the Islamic State conquered some parts of Iraq and Syria . Its leader Abu Bakr al-Baghdadi declared that Christians would face
15985-431: The support of the Hephthalites , Kavad launched a campaign against the Romans. In 502, he took Theodosiopolis in Armenia, but lost it soon afterwards. In 503 he took Amida on the Tigris. In 504, an invasion of Armenia by the western Huns from the Caucasus led to an armistice, the return of Amida to Roman control and a peace treaty in 506. In 521/522 Kavad lost control of Lazica , whose rulers switched their allegiance to
16124-526: 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,
16263-523: The two empires to focus on military matters elsewhere: Khosrow focused on the Sassanid Empire's eastern frontier while Maurice restored Byzantine control of the Balkans . Circa 600, the Hephthalites had been raiding the Sassanid Empire as far as Spahan in central Iran. The Hephthalites issued numerous coins imitating the coinage of Khosrow II. In c. 606/607 , Khosrow recalled Smbat IV Bagratuni from Persian Armenia and sent him to Iran to repel
16402-590: The war resumed but remained confined to Lazica, which was retained by the Byzantines when peace was concluded in 562. In 565, Justinian I died and was succeeded by Justin II (565–578), who resolved to stop subsidies to Arab chieftains to restrain them from raiding Byzantine territory in Syria. A year earlier, the Sassanid governor of Armenia, Chihor-Vishnasp of the Suren family, built a fire temple at Dvin near modern Yerevan , and he put to death an influential member of
16541-459: Was a fixed tax 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 manifesto for the 1987 general election . The new tax replaced the rates in Scotland from the start of the 1988/89 financial year and in England and Wales from the start of
16680-696: 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 . 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. The 1923 act
16819-554: Was also amenable to the wishes of the Zoroastrian priesthood. During his reign, the Sassanid capital Ctesiphon was sacked by the Romans under Emperor Carus , and most of Armenia, after half a century of Persian rule, was ceded to Diocletian . Succeeding Bahram III (who ruled briefly in 293), Narseh embarked on another war with the Romans. After an early success against the Emperor Galerius near Callinicum on
16958-426: Was appointed shah (king), he moved his capital further to the south of Pars and founded Ardashir-Khwarrah (formerly Gur , modern day Firuzabad ). The city, well protected by high mountains and easily defensible due to the narrow passes that approached it, became the center of Ardashir's efforts to gain more power. It was surrounded by a high, circular wall, probably copied from that of Darabgerd. Ardashir's palace
17097-510: Was captured by Shapur, remaining his prisoner for the rest of his life. Shapur celebrated his victory by carving the impressive rock reliefs in Naqsh-e Rostam and Bishapur , as well as a monumental inscription in Persian and Greek in the vicinity of Persepolis . He exploited his success by advancing into Anatolia (260), but withdrew in disarray after defeats at the hands of the Romans and their Palmyrene ally Odaenathus , suffering
17236-528: 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 (which formally conferred Roman citizenship on all residents of Roman provinces) did not, however, exempt them from
17375-419: Was crowned in utero : the crown was placed upon his mother's stomach. During his youth the empire was controlled by his mother and the nobles. Upon coming of age, Shapur II assumed power and quickly proved to be an active and effective ruler. He first led his small but disciplined army south against the Arabs, whom he defeated, securing the southern areas of the empire. He then began his first campaign against
17514-443: Was defeated at the Battle of Dara . In the same year, a second Persian army under Mihr-Mihroe was defeated at Satala by Roman forces under Sittas and Dorotheus, but in 531 a Persian army accompanied by a Lakhmid contingent under Al-Mundhir III defeated Belisarius at the Battle of Callinicum , and in 532 an "eternal peace" was concluded. Kavad succeeded in restoring order in the interior and fought with general success against
17653-666: Was designated for the Tabernacle in the Exodus narrative and later for the upkeep of the Temple of Jerusalem . Priests, women, slaves and minors were exempted, but could offer it voluntarily. Payment by Samaritans or Gentiles was rejected. It was collected yearly in the month of Adar at the Temple or provincial collection offices. Zakat al-Fitr is an obligatory charity that must be given by every Muslim (or their guardian) near
17792-452: Was essentially a lay subsidy, a tax on the movable property 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 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 and rural locations. Churchmen were exempt, as were
17931-511: 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 and extra-legal intimidation, such as by
18070-452: Was given refuge by the Hephthalite king. Jamasp (496–498) was installed on the Sasanian throne upon the deposition of Kavad I by members of the nobility. He was a good and kind king; he reduced taxes in order to improve the condition of the peasants and the poor. He was also an adherent of the mainstream Zoroastrian religion, diversions from which had cost Kavad I his throne and freedom. Jamasp's reign soon ended, however, when Kavad I, at
18209-500: 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." In France, a poll tax, the capitation of 1695 , was first imposed by King Louis XIV in 1695 as a temporary measure to finance the War of the League of Augsburg , and thus repealed in 1699. It
18348-556: Was killed by his brother Peroz in 459. At the beginning of the 5th century, the Hephthalites (White Huns), along with other nomadic groups, attacked Iran. At first Bahram V and Yazdegerd II inflicted decisive defeats against them and drove them back eastward. The Huns returned at the end of the 5th century and defeated Peroz I (457–484) in 483. Following this victory, the Huns invaded and plundered parts of eastern Iran continually for two years. They exacted heavy tribute for some years thereafter. These attacks brought instability and chaos to
18487-524: Was on the north side of the city; remains of it are extant. After establishing his rule over Pars, Ardashir rapidly extended his territory, demanding fealty from the local princes of Fars, and gaining control over the neighbouring provinces of Kerman , Isfahan , Susiana and Mesene . This expansion quickly came to the attention of Artabanus IV, the Parthian king, who initially ordered the governor of Khuzestan to wage war against Ardashir in 224, but Ardashir
18626-491: Was overthrown by a palace coup and his son Khosrow II (590–628) placed on the throne. However, this change of ruler failed to placate Bahram, who defeated Khosrow, forcing him to flee to Byzantine territory, and seized the throne for himself as Bahram VI. Khosrow asked the Byzantine Emperor Maurice (582–602) for assistance against Bahram, offering to cede the western Caucasus to the Byzantines. To cement
18765-574: Was repealed in 1947. 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 , and it was repealed by the Legislative Council of Ceylon in 1925 following a motion submitted by C. H. Z. Fernando . The poll tax
18904-570: Was resumed during the War of Spanish Succession and in 1704 set on a permanent basis, remaining until the end of the Ancien regime . 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 , princes of the blood paying 1500 livres, and so on down to
19043-494: Was returned to Roman domination, with the fort of Ziatha as its border; Caucasian Iberia would pay allegiance to Rome under a Roman appointee; Nisibis, now under Roman rule, would become the sole conduit for trade between Persia and Rome; and Rome would exercise control over the five satrapies between the Tigris and Armenia: Ingilene , Sophanene ( Sophene ), Arzanene ( Aghdznik ), Corduene , and Zabdicene (near modern Hakkâri , Turkey). The Sassanids ceded five provinces west of
19182-520: Was to be later confirmed by the Nvarsak Treaty (484). At the beginning of his reign in 441, Yazdegerd II assembled an army of soldiers from various nations, including his Indian allies, and attacked the Byzantine Empire , but peace was soon restored after some small-scale fighting. He then gathered his forces in Nishapur in 443 and launched a prolonged campaign against the Kidarites . After
19321-518: Was victorious in the ensuing battles. In a second attempt to destroy Ardashir, Artabanus himself met Ardashir in battle at Hormozgan, where the former met his death. Following the death of the Parthian ruler, Ardashir went on to invade the western provinces of the now defunct Parthian Empire. At that time the Arsacid dynasty was divided between supporters of Artabanus IV and Vologases VI , which probably allowed Ardashir to consolidate his authority in
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