TAVOY, a district in the Tenasserim division of British Burma; area, 5,308 square miles; pop. about 110,000. The country is mountainous with thick for ests and jungle, and the chief rivers are the Tavoy and the Tenasserim. The chief town and the headquarters of the deputy-commissioner is Tavoy, about 30 miles from the mouth of the river of the same name; pop. 25,000. There is also an Island of Tavoy, the largest and most N. of the extensive chain which fronts the Tenasserim coast. It is about 18 miles long and 2 broad, and on the E. side there is a well-sheltered harbor called Port Owen.
TAX, a contribution imposed by au thority on people to meet the expenses of government or other public services. (1) A government imposition, or charge made by the State on the income or property of individuals, or on products consumed by them. A tax is said to be direct when it is demanded from the very persons who it is intended or de sired should pay it, as a poll tax, income tax, property tax, taxes for keeping dogs, etc. An indirect tax is one demanded from one person, who is expected and intended to recoup or indemnify himself at the expense of another, as customs and excise duties. (2) Any rate or sum imposed on individuals for municipal, county, or other local purposes, as police taxes, taxes for the repairs of roads, bridges, etc., poor tax, drainage tax, etc.
Tax applies to or implies whatever is paid by the people to the government, according to a certain estimate; the cus toms are a species of tax which are less specific than other taxes being regulated. by custom rather than any definite law; the customs apply particularly to what was customarily given by merchants for the goods which they imported from abroad. The predominant idea in con tribution is that of common consent; it supposes a degree of freedom in the agent which is incompatible with the ex ercise of authority expressed by the other terms, hence the term is with more propriety applied to those cases in which men voluntarily unite in giving toward any particular object; as charitable con tributions, or contributions in support of a war; but it may be taken in the gen eral sense of a forced payment, as in speaking of military contribution.
Also a disagreeable or burdensome duty or charge; an oppressive demand or exaction; a requisition; as, this is a heavy tax on his time and strength. See SINGLE TAX; INCOME TAX.