headmoney

from The Devil's Dictionary (1881-1906)
HEAD-MONEY, n.  A capitation tax, or poll-tax.

    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 gray 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.
    

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