i68 POPULAR SCIENCE MONTHLY. 



work nor possess property. The result was a revolt attended 

 with much bloodshed, an abandonment of the tax, and the recall 

 of the Governor. 



In one of the states of Central America a poll tax was recently- 

 required to be paid monthly ; all adult male inhabitants of the 

 several towns and cities being obliged to present themselves at 

 the municipal treasuries and pay their dues in person. 



In the colonial period of our history the poll tax was enacted 

 by nearly all the North American colonies at one time or another. 

 In Virginia and Maryland it was for a long time the only direct 

 tax ; and in the latter State it was imposed upon all free men and 

 free women, and upon all free children over twelve years of age ; 

 and was rendered particularly odious and burdensome from the 

 circumstance that its payment was required in tobacco, a given 

 number of pounds to the head, the value of which commodity 

 was not constant, but varied with supply, which at times was in- 

 tentionally restricted, with the intent of augmenting its market 

 price. There was, however, another side to this experience. The 

 poll tax in the two States named was almost a measure of neces- 

 sity. Land was of small value, for there was in the new colo- 

 nies little distinction between improved and unimproved lands. 

 Slaves were not taxable as personal estate, but belonged to the 

 land and figured as real property ; and the personal estates of the 

 planters were comparatively small. Polls were therefore the most 

 available measure of taxation, and tobacco was the currency of 

 the day. All bills and charges were made out in so many pounds 

 of tobacco; all lawyers' and court fees were so determined; the 

 parish and county levies were fixed in weights of tobacco ; and 

 the minister drew as his salary so many pounds of tobacco from 

 each parishioner, without respect to the market value of the crop. 

 It accordingly happened that a poll levy might be excessive one 

 year and nominal the next ; with lawyers, ministers, and clerks 

 rejoicing in abundant means one season and reduced to starva- 

 tion point the next. Unequal, in proportion to wealth of the 

 payer, as such a poll tax was, its inequality was furthermore 

 greatly aggravated by fluctuations in the exchangeable value of 

 the medium in which it was payable. 



During the colonial period also, in North America, men's per- 

 sons were included in the schedules of property made in reference 

 to taxation ; and instead of having a fixed sum, as was subse- 

 quently the rule in assessing a poll tax, the value of the poll was 

 rated according to the earning capacity of the individual ; and if 

 he was old and infirm, or in any way disabled, the value of the 

 poll was placed at a small amount. 



Possibly by reason of English and American colonial experi- 

 ences, and perhaps from an infiltration as it were, down through 



