from
Bouvier's Law Dictionary, Revised 6th Ed (1856)
CONTRIBUTIONS, public law. Taxes or money contributed to the support of the
government.
2. Contributions are of three kinds, namely: first, those which arise
from persons on account of their property, real or personal, or which are
imposed upon their industry; those which are laid on and paid by real
estate without regard to its owner; and those to which personal property
is subject, in its transmission from hand to hand, without regard to the
owner. See Domat, Dr. Publ. 1. 1, t. 5, s. 2, n. 2.
3. this is a generic term which includes all kinds of impositions for
the public benefit. See Duties; Imports; Taxes.
4. By contributions is also meant forced levy of money or property by a
belligerent in a hostile country which he occupies, by which means the
country is made to contribute to the support of the army of occupation.
These contributions are usually taken instead of pillage. Vatt. Dr. des
Gens, liv. 3, 9, Sec. 165; Id. liv. 4, c. 3, Sec. 29.