人頭税

HEAD-MONEYじんとうぜい[/ˈhɛdˌmʌni/]名詞

解説

頭数に応じて課される税

付記

昔、ある王がいた。 だが徴税官たちはどれほど搾り取っても、 王の道をなめらかにするだけの金を集められなかった。 快楽の大道は、娼館の舗道のように、 常に修繕を要求する。 徴税官たちは列をなし、王に願った。 「国の財政は重く、 我らの取り分の一割を差し出すだけでもやっとです。 残り九割で生きよとは酷すぎます」 王は答えた。 「倹約を試したことはあるか?」 「もちろんです。 黄金の絞首縄を売り払い、 今はメッキの道具で税を絞り取っております。 鉄の鉗子で、強欲な守銭奴の首を締めております」 王の額に深い皺が刻まれた。 「お前たちの窮状は理解した。 では妙案を述べよ」 「陛下、もし“人頭税”を課せば―― その増収を我らと分けていただければ」 嵐を裂く陽光のように、 王は grim に笑った。 「よかろう。 だが寛大さを示し、 その税からお前たちを免除してやる。 ただし、民が不満を抱かぬよう、 抜け道を考えよ。 我が信頼する大臣と相談せよ」 王が退くや否や、 一人の沈黙の男が現れた。 顔を隠し、腕を裸にし、 手には輝く斧を持って! ―― G.J.

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Original

A capitation tax, or poll-tax.

Additional notes

In ancient times there lived a king Whose tax-collectors could not wring From all his subjects gold enough To make the royal way less rough. For pleasure's highway, like the dames Whose premises adjoin it, claims Perpetual repairing. So The tax-collectors in a row Appeared before the throne to pray Their master to devise some way To swell the revenue. "So great," Said they, "are the demands of state A tithe of all that we collect Will scarcely meet them. Pray reflect: How, if one-tenth we must resign, Can we exist on t'other nine?" The monarch asked them in reply: Has it occurred to you to try The advantage of economy? It has, the spokesman said: "we sold All of our gay garrotes of gold; With plated-ware we now compress The necks of those whom we assess. Plain iron forceps we employ To mitigate the miser's joy Who hoards, with greed that never tires, That which your Majesty requires." Deep lines of thought were seen to plow Their way across the royal brow. Your state is desperate, no question; Pray favor me with a suggestion. O King of Men, the spokesman said, If you'll impose upon each head A tax, the augmented revenue We'll cheerfully divide with you. As flashes of the sun illume The parted storm-cloud's sullen gloom, The king smiled grimly. "I decree That it be so—and, not to be In generosity outdone, Declare you, each and every one, Exempted from the operation Of this new law of capitation. But lest the people censure me Because they're bound and you are free, Twere well some clever scheme were laid By you this poll-tax to evade. I'll leave you now while you confer With my most trusted minister." The monarch from the throne-room walked And straightway in among them stalked A silent man, with brow concealed, Bare-armed—his gleaming axe revealed! G.J.