The gabelle was a very unpopular French salt tax that was established during the mid-14th century and lasted, with brief lapses and revisions, until 1946. The term gabelle is derived from the Italian gabella, itself originating from the Arabic word قَبِلَ.
The Salt march, also known as the Salt Satyagraha, Dandi March, and the Dandi Satyagraha, was an act of nonviolent civil disobedience in colonial India, led by Mahatma Gandhi. The 24-day march lasted from 12 March 1930 to 6 April 1930 as a direct action campaign of tax resistance and nonviolent protest against the British salt monopoly. Another reason for this march was that the Civil Disobedience Movement needed a strong inauguration that would inspire more people to follow Gandhi's example. Gandhi started this march with 78 of his trusted volunteers. The march spanned 387 kilometres (240 mi), from Sabarmati Ashram to Dandi, which was called Navsari at that time. Growing numbers of Indians joined them along the way. When Gandhi broke the British Raj salt laws at 8:30 am on 6 April 1930, it sparked large-scale acts of civil disobedience against the salt laws by millions of Indians.
The Sugar Act 1764 or Sugar Act 1763, also known as the American Revenue Act 1764 or the American Duties Act, was a revenue-raising act passed by the Parliament of Great Britain on 5 April 1764. The preamble to the act stated: "it is expedient that new provisions and regulations should be established for improving the revenue of this Kingdom ... and ... it is just and necessary that a revenue should be raised ... for defraying the expenses of defending, protecting, and securing the same." The earlier Molasses Act 1733, which had imposed a tax of six pence per gallon of molasses, had never been effectively collected due to colonial evasion. By reducing the rate by half and increasing measures to enforce the tax, Parliament hoped that the tax would actually be collected. These incidents increased the colonists' concerns about the intent of the British Parliament and helped the growing movement that became the American Revolution.
The Tea Act 1773 was an Act of the Parliament of Great Britain. The principal objective was to reduce the massive amount of tea held by the financially troubled British East India Company in its London warehouses and to help the struggling company survive. A related objective was to undercut the price of illegal tea, smuggled into Britain's North American colonies. This was supposed to convince the colonists to purchase Company tea on which the Townshend duties were paid, thus implicitly agreeing to accept Parliament's right of taxation. Smuggled tea was a large issue for Britain and the East India Company, since approximately 86% of all the tea in America at the time was smuggled Dutch tea.
The ferme générale was, in ancien régime France, essentially an outsourced customs, excise and indirect tax operation. It collected duties on behalf of the King, under renewable six-year contracts. The major tax collectors in that highly unpopular tax farming system were known as the fermiers généraux, which would be tax farmers-general in English.
Salt, also referred to as table salt or by its chemical formula NaCl, is an ionic compound made of sodium and chloride ions. All life depends on its chemical properties to survive. It has been used by humans for thousands of years, from food preservation to seasoning. Salt's ability to preserve food was a founding contributor to the development of civilization. It helped eliminate dependence on seasonal availability of food, and made it possible to transport food over large distances. However, salt was often difficult to obtain, so it was a highly valued trade item, and was considered a form of currency by many societies, including Rome. According to Pliny the Elder, Roman soldiers were paid in salt, from which the word salary is derived, although this is disputed by historians. Many salt roads, such as the Via Salaria in Italy, had been established by the Bronze Age.
Tax resistance is the refusal to pay tax because of opposition to the government that is imposing the tax, or to government policy, or as opposition to taxation in itself. Tax resistance is a form of direct action and, if in violation of the tax regulations, also a form of civil disobedience. Tax resisters are distinct from "tax protesters", who deny that the legal obligation to pay taxes exists or applies to them. Tax resisters may accept that some law commands them to pay taxes but they still choose to resist taxation.
The Boston Tea Party was an American political and mercantile protest on December 16, 1773, by the Sons of Liberty in Boston in colonial Massachusetts. The target was the Tea Act of May 10, 1773, which allowed the East India Company to sell tea from China in American colonies without paying taxes apart from those imposed by the Townshend Acts. The Sons of Liberty strongly opposed the taxes in the Townshend Act as a violation of their rights. In response, the Sons of Liberty, some disguised as Native Americans, destroyed an entire shipment of tea sent by the East India Company.
The Salt Industry Commission was an organization created in 758, during the decline of Tang dynasty China, used to raise tax revenue from the state monopoly of the salt trade, or salt gabelle. The commission sold salt to private merchants at a price that included a low but cumulatively substantial tax, which was passed on by the merchants at the point of sale. This basic mechanism of an indirect tax collected by private merchants supervised by government officials endured to the mid-20th century. The salt tax enabled a weak government to sustain itself; the government need control only the few regions that produced salt. Plans to end the government monopoly on salt by 2016 were announced in 2014.
An excise, or excise tax, is any duty on manufactured goods that is normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore a fee that must be paid in order to consume certain products. Excises are often associated with customs duties, which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the border, while excise is levied on goods that came into existence inland.
Taxation of salt has occurred in India since the earliest times. However, this tax was greatly increased when the British East India Company began to establish its rule over provinces in India. In 1835, special taxes were imposed on Indian salt to facilitate its import. This paid huge dividends for the traders of the British East India Company. When the Crown took over the administration of India from the Company in 1858, the taxes were not revoked.
The Great Depression in India was a period of economic depression in the Indian subcontinent, then under British colonial rule. Beginning in 1929 in the United States, the Great Depression soon began to spread to countries around the globe. A global financial crisis, combined with protectionist policies adopted by the colonial government resulted in a rapid increase in the price of commodities in British India. During the period 1929–1937, exports and imports in India fell drastically, crippling seaborne international trade in the region; the Indian railway and agricultural sectors were the most affected by the depression. Discontent from farmers resulted in riots and rebellions against colonial rule, while increasing Indian nationalism led to the Salt Satyagraha of 1930, in which Mahatma Gandhi undertook marches to the sea in order to protest against the British salt tax.
The economy of the Han dynasty of ancient China experienced upward and downward movements in its economic cycle, periods of economic prosperity and decline. It is normally divided into three periods: Western Han, the Xin dynasty, and Eastern Han. The Xin regime, established by the former regent Wang Mang, formed a brief interregnum between lengthy periods of Han rule. Following the fall of Wang Mang, the Han capital was moved eastward from Chang'an to Luoyang. In consequence, historians have named the succeeding eras Western Han and Eastern Han respectively.
The Discourses on Salt and Iron was a debate held at the imperial court in 81 BCE on state policy during the Han dynasty in China. The previous emperor, Emperor Wu, had reversed the laissez-faire policies of his predecessors and imposed a wide variety of state interventions, such as creating monopolies on China's salt and iron enterprises, price stabilization schemes, and taxes on capital. These actions sparked a fierce debate as to the policies of the Emperor. After his death, during the reign of Emperor Zhao of Han, the regent Huo Guang called on all the scholars of the empire to come to the capital, Chang'an, to debate the government's economic policies.
The Inland Customs Line, incorporating the Great Hedge of India, was a customs barrier built by the British colonial rulers of India to prevent smuggling of salt from coastal regions in order to avoid the substantial salt tax.
Salt in Chinese history including salt production and salt taxes played key roles in economic development, and relations between state and society in China. The lure of salt profits led to technological innovation and new ways to organize capital. Debate over government salt policies brought forth conflicting attitudes toward the nature of government, private wealth, the relation between the rich and the poor, while the administration of these salt policies was a practical test of a government's competence.
The Angelets, or “the Angelets of the Land”, were peasants who rose up in peasant revolts from 1667 to 1675 against the French authorities in Roussillon; the group of conflicts of the period is called the Revolt of the Angelets. The cause was the institution of the gabelle, a tax on salt, in 1661—a measure contrary to traditional constitutions of the earldom. The revolt first concerned the county of Vallespir, then it spread to those of Conflent and Roussillon.
Smuggling in pre-revolutionary France was a reaction to the economic hardships and internal Taxations throughout the country. Though the trade of contraband was lucrative throughout Europe, it was especially so in France and contributed to national tensions. While tobacco was commonly smuggled, common items such as salt and calico were carried across provincial borders to avoid high taxes. The smuggling trade was very profitable, and it allowed families to increase their income while subverting corrupt tax farmers. The prevalence of smuggling and the economic motivations surrounding the trade helped lead France towards revolution.
