48 BOARD OF AGRICULTURE, 



TAXATION. 



By Prof M. C. Ferxald, Maine State College. 



In the history of very ancient times we read of the payment of 

 tolls, of tributes, and of customs. More than six hundred years 

 before the Christian era, land was taxed,* and silver and gold 

 exacted from the people for Pharaoh the Egyptian king. 



From high authority, f we learn that as early as the fifth year 

 of the Christian era, "there went out a decree from Caesar Augus- 

 tus that all the world J should be taxed. And all went to be 

 taxed, every one into his own city." 



The general decree of taxation has never been repealed ; but in 

 recent times, could the record be made by the inspired writer, in- 

 stead of saying, " and all went to be taxed, every one into his 

 own city," he would be forced in truthfulness to say, "and as 

 many as possiblej^efi from their own cities to escape taxation." 



Of more recent origin, however, is the scheme of taxation now 

 existing in the United States. It has been derived in all its essen- 

 tial features from modern Europe, having its origin in the decline 

 of the feudal system. According to this system the lands of a 

 country were held sls fiefs or grants of the crown. These grants 

 were allowed on condition that their possessors should perform 

 certain stipulated services, among which, by far the most impor- 

 tant was the supplying of the sovereign, when he took the field, 

 with a body of retainers equipped and maintained at their own 

 expense. 



The slow but sure advance of civilization brought about the 

 overthrow of the feudal system, and on its decline a system of 

 money payments was gradually substituted for personal services, 

 a system which has extended to difl'erent governments, until the 

 method of pecuniary contribution may now be regarded as uni- 

 versally established. 



It is not material whether we regard a tax as a contribution of 

 the individual, made necessary from his relations as a social being 



* 2 Kings, 23-35. f Luke, 2-1. t Roman Empire. 



£ 



