The New International Encyclopædia/Rate (taxes)

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Edition of 1905.  See also Rates (tax) on Wikipedia, and the disclaimer.

RATE. The term applied to the taxes assessed and collected by local authorities in England. The objects subject to taxation being assessed, a ‘rate’ is fixed sufficient to bring in the needed income. The taxes being imposed by various administrative bodies such as the counties, or poor law districts, we find frequent references to ‘county rates,’ ‘poor rates,’ etc. As the entire revenue of local bodies rests upon this basis, the term rate is frequently used by English writers as synonymous with direct taxation, other forms of taxation being designated customs, duties, imposts, etc. The distinctions here noted are not in use in the practice of American communities or in the writings of American authors upon taxation.