to White Island in the Bay of Plenty. The upper Waikato enters the lake from the south near Tokaano, where there is another collection of springs, &c. The river forms several fine falls and rapids below the lake. TAURELLUS, NICOLAUS (1547-1606), German philosopher and theologian, was born at Mömpelgard. He read theology at Tübingen and medicine at Basel, where he lectured on physical science. He subsequently became professor of medicine at Altdorf, where he died in 1606. He attacked the dominant Aristotelianism of the time, and endeavoured to construct a philosophy which should harmonize faith and knowledge, and bridge over the chasm made by the first Renaissance writers who followed Pomponazzi. Scholasticism he condemned on account of its unquestioning submission to Aristotle. Taurellus maintained the necessity of going back to Christianity itself, as at once the superstructure and the justification of philosophy. | His chief works were Philosophiae Triumphus (1573); Synopsis Metaphysicae Aristotelis (1596); De Rerum Aeternitate (1604); and a treatise written in criticism of Caesalpinus entitled Caesae Alpes (1597). See Schmid-Schwarzenburg, Nicolaus Taurellus (1860 and 1864). TAURI, the earliest known inhabitants of the mountainous south coast of the Crimea (Herodotus iv. 103). Nothing is certain as to their affinities. They probably represent an old population perhaps connected with some Caucasus stock; in spite of the resemblance of the name Taurisci they are not likely to be Celts. They were famous in the ancient world for their maiden goddess, identified by the Greeks with Artemis Tauropolos or Iphigencia, whom the goddess was said to have brought to her shrine at the moment when she was to have been sacrificed at Aulis. Orestes sought his sister, and almost fell a victim to the Tauric custom of sacrificing to the maiden shipwrecked strangers, a real custom which was the ground of the whole myth. His adventures were the subject of plays by Euripides and Goethe. Towards the end of the 2nd century B.C. we find the Tauri dependent allies of the Scythian king Scilurus, who from their harbour of Symbolon Portus or Palacium (Balaclava) harassed Chersonese (q.v.). Their later history is unknown. (E. H. M.) TAURIDA, a government of southern Russia, including the peninsula of Crimea and a tract of mainland situated between the lower Dnieper and the coasts of the Black Sea and the Sea of Azov. It is bounded by these two seas on the S., while it has on the N. the governments of Kherson and Ekaterinoslav. The area is 24,532 sq. m., of which 9704 sq. m. belong to the Crimea. The continental part consists of a gently undulating steppe (from sea-level up to 400 ft. in the north-east) of black earth, with only a few patches of saline clay on the shores of the Sivash or Putrid Sea, and sand along the lower Dnieper. The government is drained by the Dnieper, which flows along the frontier for 180 m., and by two minor streams, the Molochnaya and Berda. Many small lakes and ponds occur in the north, as well as on the Kinburn peninsula, at the mouth of the Dnieper, where salt is made. There are no forests. The climate is continental, and resembles that of central Crimea and Kherson. The population in 1906 was estimated at 1,634,700. The continental portion, although less mixed than that of the peninsula, consists of Great and Little Russians, who constitute 83 per cent. of the whole, Germans (5:4 per cent.), Bulgarians (2.8 per cent.), Jews (3.8 per cent.), and Armenians. The chief occupation of the people is agriculture, and every available patch of land has been brought under the plough. In 1900 no less than 43 per cent. of its area was under cereal crops alone. The principal crops are rye, wheat, oats, barley and potatoes. Tobacco is also grown, and over 32,000 acres are under vineyards, while gardens extend to some 15,500 acres in Crimea. Live-stock breeding is extensively engaged in. Salt is the only mineral raised, but the iron industry, and especially the manufacture of agricultural machinery (e.g. at Berdyansk), has greatly developed. The export trade is considerable, the chief ports being Sevastopol, Eupatoria, Theodosia, and Yalta on the Black Sea, and Azov and Berdyansk on the Sea of Azov. The fisheries along the coast are active. Manufactures are insignificant, but there is a brisk export trade in grain, salt, fish, wool and tallow. The government is divided into eight districts, the chief towns of which are Simferopol, capital of the government, Eupatoria and Theodosia, in Crimea, and Aleshki, Berdyansk, Melitopol, Perekop and Yalta on the continent. TAURINI, an ancient Ligurian people, although the name may be of Celtic origin, who occupied the upper valley of the Padus (Po) in the centre of the modern Piedmont. In 218 B.C. they were attacked by Hannibal, with whose friends the Insubres they had a long-standing feud, and their chief town (Taurasia) was captured after a three days' siege (Polybius iii. 60, 8). As a people they are rarely mentioned in history. It is not known when they definitely became subject to the Romans, nor when the colony of (Julia) Augusta Tauritorum (Torino, Turin) was founded in their territory (probably by Augustus after the battle of Actium). Both Livy (v. 34) and Strabo (iv. p. 209) speak of the country of the Taurini as including one of the passes of the Alps, which points to a wider use of the name in earlier times. See H. Nissen, Italische Landeskunde, ii. (1902), p. 163; and ancient authorities quoted in A. Holder, Allceltischer Sprachschatz, ii. (1904). TAUROBOLIUM, the sacrifice of a bull, usually in connexion with the worship of the Great Mother of the Gods, though not limited to it. Of oriental origin, its first known performance in Italy occurred in A.D. 134, at Puteoli, in honour of Venus Caelestis. Prudentius describes it in Peristephanon (x., 1066 ff.): the priest of the Mother, clad in a toga worn cinctu Gabino, with golden crown and fillets on his head, takes his place in a trench covered by a platform of planks pierced with fine holes, on which a bull, magnificent with flowers and gold, is slain. The blood rains through the platform on to the priest below, who receives it on his face, and even on his tongue and palate, and after the baptism presents himself before his fellow-worshippers purified and regenerated, and receives their salutations and reverence. The taurobolium in the 2nd and 3rd centuries was usually performed as a measure for the welfare of the Emperor, Empire, or community, its date frequently being the 24th of March, the Dies Sanguinis of the annual festival of the Great Mother and Attis. In the late 3rd and the 4th centuries its usual motive was the purification or regeneration of an individual, who was spoken of as renatus in aeternum, reborn for eternity, in consequence of the ceremony (Corp. Insc. Lat. vi. 510-512). When its efficacy was not eternal, its effect was considered to endure for twenty years. It was also performed as the fulfilment of a vow, or by command of the goddess herself, and the privilege was limited to no sex nor class. The place, of its performance at Rome was near the site of St Peter's, in the excavations of which several altars and inscriptions commemorative of taurobolia were discovered. The taurobolium was probably a sacred drama symbolizing the relations of the Mother and Attis (q.v.). The descent of the priest into the sacrificial foss symbolized the death of Attis, the withering of the vegetation of Mother Earth; his bath of blood and emergence the restoration of Attis, the rebirth of vegetation. The ceremony may be the spiritualized descent of the primitive oriental practice of drinking or being baptized in the blood of an animal, based upon a belief that the strength of brute creation could be acquired by consumption of its substance or contact with its blood. In spite of the phrase renatus in aeternum, there is no reason to suppose that the ceremony was in any way borrowed from Christianity. See Esperandieu, Inscriptions de Lectoure (1892), pp. 94 ff.; Zippel, Festschrift zum Doctorjubilaeum, Ludwig Friedländer, 1895, P. 489 f.; Showerman. The Great Mother of the Gods. Bulletin of the University of Wisconsin, No. 43, pp. 280-84 (Madison, 1901); Hepding, Altis, Seine Mythen und Sein Kult (Giessen, 1903), rp. 168 ff., 201; Cumont, Le Taurobole et le Culle de Bellone, Rea d'histoire et de littérature religieuses, vi., No. 2, 1901, (G. SN.) TAURUS ("the Bull "), in astronomy, the second sign of | at Viborg as a printer, being little more than adaptations of the zodiac (q.v.), denoted by the symbol . It is also a constellation of very great antiquity, the Pleiades and Hyades, two star clusters, being possibly referred to in the Old Testament; Aldebaran, a star, is mentioned by Hesiod and Homer. Ptolemy catalogued 44 stars, Tycho Brahe 43, Hevelius 51. The Greeks fabled this constellation to be the bull which bore Europa across the seas to Crete, and was afterwards raised to the heavens by Jupiter. a Tauri, or Aldebaran, is a brilliant star of a reddish colour and magnitude 1.2; this star is the principal object of the group named the Hyades, named after the seven daughters of Atlas and Aethra-Ambrosia, Coronis, Eudora, Pasithoë, Plexaris, Pytho and Tycho-fabled by the Greeks to have been transformed into stars by Jupiter for bewailing the death of their brother Hyas. Another star group in this constellation is the Pleiades. A Tauri is an "Algol" variable, varying in magnitude from 3-4 to 4.2. Nebula M.1 Tauri is a famous "crab" nebula, so named by Lord Rosse from its clawlike protuberances; it is the first of the series of nebula on the enumeration of Messier. Luther's opuscula. He continued to preach in the Grey Friars' church, while Sadolin, whom he had "consecrated" a priest, officiated at the church of the Dominicans, who had already fled from the town. The stouter-hearted Franciscans only yielded to violence persistently applied by the soldiers whom their opponents quartered upon them. In 1529 Tausen's "mission" at Viborg came to an end. King Frederick now recommended him to Copenhagen to preach heresy at the church of St Nicholas, but here he found an able and intrepid opponent in Bishop Rönne. Serious disturbances thereupon ensued; and the Protestants, getting the worst of the argument, silenced their gainsayers by insulting the bishops and priests in the streets and profaning and devastating the Catholic churches. A Herredag, or Assembly of Nobles, was held at Copenhagen on the 2nd of July 1530, ostensibly to mediate between the two conflicting confessions, but the king, from policy, and the nobility, from covetousness of the estates of the prelates, made no attempt to prevent the excesses of the Protestant rabble, openly encouraged by Tausen. On the other hand, the preachers failed to obtain the repeal of the Odense recess of 1527 which had subjected them to the spiritual jurisdiction of the prelates. On the death of King Frederick, Tausen, at the instance of Rönne, was, at the Herredag of 1533, convicted of blasphemy and condemned to expulsion from the diocese of Sjaelland, whereupon the mob rose in arms against the bishop, who would have been murdered but for the in safety. The noble-minded Rönne thereupon, from gratitude, TAUSEN, HANS (1494-1561), the protagonist of the Danish Reformation, was born at Birkende in Funen in 1494. The quick-witted peasant lad ran away from the plough at an early age, finally settling down as a friar in the Johannite cloister of Antvorskov near Slagelse. After studying at Rostock and teaching there for a time and also at Copenhagen, he was again sent abroad by his prior, visiting, among other places, the newly founded university of Leyden and making the acquaint-courageous intervention of Tausen, who conducted him home ance of the Dutch humanists. He was already a good linguist, understanding both Latin and Hebrew. Subsequently he translated the books of Moses from the original. In May 1523 Tausen went to Wittenberg, where he studied for a year and a half, when he was recalled to Antvorskov. In consequence of his professed attachment to the doctrines of Luther he was first imprisoned in the dungeons. of Antvorskov and thence transferred, in the spring of 1525, to the Grey Friars' cloister at Viborg in Jutland, where he preached from his prison to the people assembled outside, till his prior, whom he won over to his views, permitted him to use the pulpit of the priory church. At Viborg the seed sown by Tausen fell upon good soil. Several young men in the town had studied at Wittenberg, and the burghers, in their Lutheran zeal, had already expelled their youthful Bishop Jörgen Friis. Tausen's preaching was so revolutionary that he no longer felt safe among the Franciscans, so he boldly discarded his monastic habit and placed himself under the protection of the burgesses of Viborg. At first he preached in the parish church of St John, but this soon growing too small for him he addressed the people in the market-place from the church tower. When the Franciscans refused to allow him to preach in their large church, the mob broke in by force. A compromise was at last arranged, whereby the friars were to preach in the forenoon and Tausen in the afternoon. The bishop, very naturally averse to these high-handed pro- | ceedings, sent armed men to the church to arrest Tausen, but the burghers, who had brought their weapons with them, drove back" the bishop's swains." In October 1526 King Frederick I., during his visit to Aalborg, took Hans Tausen under his protection, appointed him one of his chaplains, and charged him to continue for a time "to preach the holy Gospel" to the citizens of Viborg, who were to be responsible for his safety, thus identify-school of agriculture and an institute of forestry. ing himself with the new doctrines in direct contravention of the plain letter of his coronation oath. Tausen found a diligent fellow-worker in Jörgen Viberg, better known as Sadolin, whose sister, Dorothea, he married, to the great scandal of the Catholics. He was indeed the first Danish priest who took unto himself a wife. He was also the first of the reformers who used Danish instead of Latin in the church services, the "Even song" he introduced at Viborg being of great beauty. Tausen was certainly the most practically gifted of all the new native teachers. But he was stronger as a preacher and an agitator than as a writer, the pamphlets which he now issued from the press of his colleague the ex-priest Hans Vingaard, who settled down TAUTPHOEUS, JEMIMA, BARONESS VON (1807-1893), British novelist, was born at Seaview, Co. Donegal, on the 23rd of October 1807, her maiden name being Montgomery. In 1838 she married the Baron von Tautphoeus of Marquartstein (1805-1885), chamberlain to the king of Bavaria, and in Bavaria she passed most of the rest of her life. She was the author of several novels, written in English, describing South German life, manners and history. The Initials (1850), Quits (1857), and At Odds (1863) are the best known of these. She died on the 12th of November 1893. . TAVASTEHUS, a province of Finland, bounded by the provinces of Nyland, Viborg, Vasa and St Michel. Pop. (1904) 317,326. The province is largely unproductive, much of the surface being composed of hills and lakes, but in favourable districts agriculture is sucessfully pursued, and there is a TAVERN, the old name for an inn, a public house where liquor is sold and food is supplied to travellers. It is, however, now usually applied to a small ale-house where liquor only is supplied. The word comes through Fr. from Lat. taberna, a booth, shop, inn. It is usually connected with the root seen in tabula," board, whence Eng. "table," and thus meant originally a hut or booth made of planks or boards of wood. TAVERNIER, JEAN BAPTISTE (1605-1689), French traveller and pioneer of trade with India, was born in 1605 at Paris, where his father Gabriel and uncle Melchior, Protestants from Antwerp, pursued the profession of geographers and engravers. The conversations he heard in his father's Tavernier's travels, though often reprinted and translated, have two defects: the author uses other men's material without distinguishing it from his own observations; and the narrative is much confused by his plan of often deserting the chronological order and giving instead notes from various journeys about certain routes. The latter defect, it is true, while it embarrasses the biographer, is hardly a blemish in view of the object of the writer, who sought mainly to furnish a guide to other merchants. A careful attempt to disentangle the thread of a life still in many parts obscure Documents Nouveaux, 8vo, Paris, 1886, where the literature of the has been made by Charles Joret, Jean Baptiste Tavernier d'après des subject is fully given. house inspired Tavernier with an early desire to travel, and in [Protestantism for his Apologie pour les Catholiques (1681), and so his sixteenth year he had already visited England, the Low brought on the traveller a ferocious onslaught in Jurieu's Esprit Countries and Germany, and seen something of war with the de M. Arnauld (1684). Tavernier made no reply to Jurieu; he imperialist Colonel Hans Brenner, whom he met at Nuremberg. was in fact engaged in weightier matters, for in 1684 he travelled Four and a half years in the household of Brenner's uncle, the to Berlin at the invitation of the Great Elector, who commisviceroy of Hungary (1624-29), and a briefer connexion in 1629 sioned him to organize an Eastern trading company-a project with the duke of Rethel and his father the duke of Nevers, never realized. The closing years of Tavernier's life are obscure; prince of Mantua, gave him the habit of courts, which was the time was not favourable for a Protestant, and it has even invaluable to him in later years; and at the defence of Mantua been supposed that he passed some time in the Bastille. What in 1629, and in Germany in the following year with Colonel is certain is that he left Paris for Switzerland in 1687, that in Walter Butler (afterwards notorious through the death of 1689 he passed through Copenhagen on his way to Persia Wallenstein), he gained some military experience. When he through Muscovy, and that in the same year he died at Moscow. left Butler to view the diet of Ratisbon in 1630, he had seen It appears that he had still business relations in the East, and Italy, Switzerland, Germany, Poland and Hungary, as well as that the neglect of these by his nephew, to whom they were France, England and the Low Countries, and spoke the prin- intrusted, had determined the indefatigable old man to a fresh cipal languages of these countries. He was now eager to visit | journey. the East; and at Ratisbon he found the opportunity to join two French fathers, M. de Chapes and M. de St Liebau, who had received a mission to the Levant. In their company he reached Constantinople early in 1631, where he spent eleven months, and then proceeded by Tokat, Erzerum and Erivan to Persia. His farthest point in this first journey was Ispahan; he returned by Bagdad, Aleppo, Alexandretta, Malta and Italy, and was again in Paris in 1633. Of the next five years of his life nothing is known with certainty, but it was probably during this period that he became controller of the household of the duke of Orleans. In September 1638 he began a second journey (1638-43) by Aleppo to Persia, and thence to India as far as Agra and Golconda. His visit to the court of the Great Mogul and to the diamond mines was connected with the plans realized more fully in his later voyages, in which Tavernier travelled as a merchant of the highest rank, trading in costly jewels and other precious wares, and finding his chief customers among the greatest princes of the East. The second journey was followed by four others. In his third (1643-49) he went as far as Java and returned by the Cape; but his relations with the Dutch proved not wholly satisfactory, and a long lawsuit on his return yielded but imperfect redress. In his last three journeys (1651-55, 1657-62, 1664-68) he did not proceed beyond India. The details of these voyages are often obscure; but they completed an extraordinary knowledge of the routes of overland Eastern trade, and brought the now famous merchant into close and friendly communication with the greatest Oriental potentates. They also secured for him a large fortune and great reputation at home. He was presented to Louis XIV., "in whose service he had travelled sixty thousand leagues by land," received letters of nobility (on the 16th of February 1669), and in the following year purchased the barony of Aubonne, near Geneva. In 1662 he had married Madeleine Goisse, daughter of a Parisian jeweller. travels so far as relating to India, by V. Ball, 2 vols. (1889). See also an English translation of Tavernier's account of his TAVIRA, a seaport of southern Portugal, in the district of Faro (formerly the province of Algarve); at the mouth of the river Seca, 21 m. E.N.E. of Faro. Pop. (1900) 12,175. The harbour is protected by two forts, and the public buildings include a Moorish citadel, a Renaissance church, and a ruined nunnery founded by King Emanuel (1495-1521). Tavira has sardine and tunny fisheries, and carries on a considerable coasting trade. Excellent fruit is grown in the neighbourhood. After TAVISTOCK, a market town in the Tavistock parliamentary division of Devonshire, England, in the valley of the Tavy, on the western border of Dartmoor; 161 m. N. of Plymouth, on the Great Western and the London and South Western railways. Pop. of urban district (1901), 4728. There are some remains (including a portion in the square, now used as a public library established in 1799) of the magnificent abbey of St Mary and St Rumon, founded in 961 by Orgar, earl of Devon. destruction by the Danes in 997 it was restored, and among its famous abbots were Lyfing, friend of Canute, and Aldred, who crowned Harold II. and William, and died archbishop of York. The abbey church was rebuilt in 1285, and the greater part of the abbey in 1457-58. The church of St Eustachius dates from 1318, and possesses a lofty tower supported on four open arches. Within are monuments to the Glanville and Bourchier families, besides some good stained glass, one window. being the work of William Morris. Kelly College, near the town, was founded by Admiral Benedictus Marwood Kelly, and opened in 1877 for the education of his descendants and the orphan sons of naval officers. Mines of copper, manganese, lead, silver and tin are in the neighbourhood, and the town possesses a considerable trade in cattle and corn, and industries brewing and iron-founding. The mining industry generally has declined, but there is a trade in arsenic, extracted from the copper ore. Thus settled in ease and affluence, Tavernier occupied himself, as it would seem at the desire of the king, in publishing the account of his journeys. He had neither the equipment nor the tastes of a scientific traveller, but in all that referred to commerce his knowledge was vast and could not fail to be of much public service. He set to work therefore with the aid of Samuel Chappuzeau, a French Protestant littérateur, and produced a Nouvelle Relation de l'Intérieur du Sérail du Grand Seigneur (4to, Paris, 1675), based on two visits to Constanti-in nople in his first and sixth journeys. This was followed by Le Six Voyages de J. B. Tavernier (2 vols. 4to, Paris, 1676) and by a supplementary Recueil de Plusieurs Relations (4to, Paris, 1679), in which he was assisted by a certain La Chapelle. This last contains an account of Japan, gathered from merchants and others, and one of Tongking, derived from the observations of his brother Daniel, who had shared his second voyage and settled at Batavia; it contained also a violent attack on the agents of the Dutch East India Company, at whose hands Tavernier had suffered more than one wrong. This attack was elaborately answered in Dutch by H. van Quellenburgh (Vindicia Balavica, Amst., 1684), but made more noise because Arnauld drew from it some material unfavourable to The early history of Tavistock (Tavistoke) centres round the abbey of St Rumon. Both town and abbey were sacked by the Danes in 997, but were shortly afterwards rebuilt, and the latter at the time of the Conquest ranked as the wealthiest house in Devon, including the hundred and manor of Tavistock among its possessions. Tavistock was governed frorn before the Conquest by à portreeve, who in the 14th century was assisted by a select council of burgesses, styled in 1660 "the Masters of the Toune and Parish of Tavistock." It returned two members to parliament as a borough from 1205 until de prived of one member by the act of 1867, and finally diranchised by that of 1885, but no charter of corporation was granted until | the story that the saint died of a swelling in the throat, which 1683, when Charles II. instituted a governing body of a mayor, she took as a judgment for having worn fine necklaces in her twelve aldermen and twelve assistants; with a recorder, deputy youth. recorder, common clerk and two sergeants-at-mace. A market on Friday and a three days' fair at the feast of St Rumon were granted by Henry I. to the monks of Tavistock; and in 1552 two fairs on April 23 and November 28 were granted by Edward VI. to the earl of Bedford, then lord of the manor. In the 17th century great quantities of cloth were sold at the Friday market, and four fairs were held at the feasts of St Michael, the Epiphany, St Mark, and the Decollation of St John the Baptist. "The charter of Charles II. instituted a Tuesday market and fairs on the Thursday after Whitsunday and at the feast of St Swithin. abolished in favour of six fairs on the second Wednesdays in In 1822 the old fairs were May, July, September, October, November and December. The Friday market is still held. Tavistock was one of the four stannary towns appointed by charter of Edward I., at which tin was stamped and weighed, and monthly courts were held for the regulation of mining affairs. It was also the site of one of the earliest printing-presses, and copies of the stannary laws and of a translation of Boethius issued from the Tavistock press in the reign of Henry VIII. are preserved in Exeter College library. The decay of the woollen industry at Tavistock was attributed by the inhabitants in 1641 to the dread of the Turks at sea and of popish plots at home. The trade is now extinct. The copper-mining industry has much declined. The Royalist troops were quartered here in 1643 after the defeat of the Parliamentary forces at Bradock Down. See Victoria County History, Devonshire; A. J. Kempe, Notices of Tavistock and its Abbey (London, 1830); R. N. Worth, Calendar of Tavistock Parish Records (Plymouth, 1887). TAVOY, a town and district in the Tenasserim division of Lower Burma. The town is on the left bank of the river of the same name, 30 m. from the sea. Pop. (1901) 22,371. It carries on a considerable coasting trade with other ports of Burma, and with the Straits Settlements. The chief industry is silk-weaving, but there are also rice and timber mills. The district has an area of 5308 sq. m. It lies between Siam and the Bay of Bengal, enclosed by mountains on three sides, viz., the main chain of the Bilauktaung on the east, rising in places to 5000 feet, which, with its densely wooded spurs, forms an almost impassable barrier between British and Siamese territory; the Nwahlabo in the centre, which takes its name from its loftiest peak (5000 ft.); and a third range, under the name of Thinmaw, between the Nwahlabo and the sea-coast. The chief rivers are the Tenasserim and Tavoy, the former being formed by the junction of two streams which unite near Met-ta; for the greater part of its course it is dangerous to navigation. The Tavoy is navigable for vessels of any burden. It is interspersed with many islands, and with its numerous smaller tributaries affords easy and rapid communication. The climate is on the whole pleasant. The annual rainfall averages 228 inches. Pop. (1901) 109,979, showing an increase of 16 per cent. in the decade. The staple crop is rice. Forests cover an area of nearly 5000 sq. m., of which 960 sq. m. are reserved. " Tavoy, with the rest of Tenasserim, was handed over to the British at the end of the first Burmese war in 1824. A revolt broke out in 1829, headed by the former governor, which was at once quelled, and since then the district has remained undisturbed. TAWDRY, an adjective used to characterize cheap finery, and especially things which imitate in a cheap way that which is rich or costly, or adornments of which the freshness and elegance have worn off. The word is first used in combination in the phrase "tawdry lace," a shortened form or corruption of St Audrey's or St Awdrey's lace. Etheldreda, who founded Ely cathedral, and it is generally St Audrey was St accepted that tawdry-laces or tawdries were necklaces bought at St Audrey's Fair on the 17th of October. Nares (Glossary to the Works of English Authors, 1859) gives as an alternative Lat. taxare, to appraise, which again is connected with the same TAXATION (from "tax," derived, through the French, from which is obtained by compulsory dues and charges upon its root as langere, to touch), that part of the revenue of a state subjects. The state may have revenue from property of its own. In past times one of the principal sources of the revenue of the sovereign was in fact property of some sort, of which the crown lands in Great Britain, still administered by the present time, there is a large public domain yielding revenue. government, are a remnant. In other countries, even at the Local authorities also largely own property from which a rebeen the practice in the past, and of exceptions which may still venue is obtained. But as a rule, and in spite of what has often exist in some countries, a government obtains the money required for its expenses by means of taxation. Some of the apparent exceptions, moreover, appear to be only exceptions in name. It is contended, for instance, that the revenue from land obtained by the government of India is in reality of the nature of a land rent-a species of property owned by the government. But the fact of a government levying so general tax, having much the same economic effects and consequences a charge may be held ipso facto to convert the charge into a as a tax. When, moreover, a state receives a revenue from property, some of the economic consequences may be the same as if it received the money by means of a tax. In both cases of the income of the community, and it may be a question there is absorption and administration by the state of so much whether the private ownership of the property would not be ownership is, in spite of the apparent advantage to all concerned more expedient both for the state and its subjects than state in the state getting so much of its income without the com: pulsion of a tax. of states taxes have come to be grouped in different ways, The Different Kinds of Taxes.-In the economic development means of enforcing compulsion or other differences. One of according to variations in the method of levying them or the the most usual divisions is into direct and indirect taxes. Taxes upon the tax-payer from whose income they are supposed to are distinguished as direct, because they are charged directly be taken. Indirect taxes are those where it is recognized from usually passes on the charge to some one else, who may again the beginning that the individual who pays in the first instance burden. The income tax, a direct charge upon all incomes above pass it on until it finally reaches the subject who bears the a certain limit, is the principal type in the United Kingdom that name-a land tax, a personal and furniture tax, a door of a direct tax. In France there is a group of taxes known by and window tax, and a trade licence tax. In the United States always for state and local purposes only, and not for the there are mainly assessments of the capital value of property, central government. important are excise and customs duties upon articles of general consumption, the principal articles almost everywhere being Among the indirect taxes the most also among the articles commonly selected. spirits, beer and tobacco. Sugar, tea, coffee and cocoa are character there is no difference between excise and customs duties, except that excise duties are levied upon articles of home In essential production, and customs upon articles imported from abroad, part; but excise duties on the whole are considered more likely or brought into one part of a country or empire from another vising the production of the articles affected. Next in importto interfere with trade, in consequence of the necessity of superstamps upon documents or by charges at the time of registering ance to excise and customs we have duties levied by means of of being valid. The charge in one case upon the article at a deeds to which registration is necessary for the purpose certain stage of its production, and in the other upon a transaction, is supposed to be passed on by the first payer to others. With these have been usually classed in the United Kingdom certain licence taxes upon traders, although such licences | England there has been much comparison of the amounts yielded in France are reckoned direct taxes. This division into direct and indirect is, however, far from logical. To take first the direct taxes. The income tax itself is not, in all cases, really paid to the state directly by the person out of whose income it comes. It is paid, in the first instance, in the case of land or houses, by the occupier, and where the occupier is a tenant it is recovered by him from the owner. In the case of joint-stock companies the company pays the state, and deducts the amount from the individual owners of stocks and shares out of whose incomes the amount comes. The ultimate payer in these cases is no doubt reached without delay or many steps, but the process is not quite direct. It is the same with rates. A householder is assessed as occupier, but he may be "compounded for," and really know nothing of the payment, though it is supposed to come out of his income. In the case, again, of a long-established land tax or rate many questions may arise as to whether the person who is considered to bear the burden in the first instance really bears it in the end. It is contended by some that the tax becomes in the nature of a rent-charge upon the property affected, and that the state really acts as landowner in levying the charge just as it does in receiving the rent of crown lands, and with similar economic incidents and consequences. Thus the direct taxes so called may frequently be no more direct than any others. at different times by direct and indirect taxes respectively. Descriptions of Taxes.-Following the practice of authors on finance, we may give a short account of the principal taxes in the United Kingdom, with references in passing to points of comparison or contrast with the taxes of other countries. See, however, also the article on ENGLISH FINANCE. The income tax (q.v.) for many years has been the most prominent, and latterly it has been the most productive, single As regards indirect taxes, again, there appear to be some tax. Its technical name is the property and income tax, but cases at least where it is by no means certain that the charge it is essentially a charge upon all incomes or profits, whether is passed on; stamp duties, for instance, especially where arising from property, or from the remuneration of personal moderate in amount, may have the effect of diminishing pro services, or from annuities, income being applied with the tanto the profits in business of the person paying them, or the widest possible meaning. As originally instituted in April 1798, income which he enjoys. Where they are heavy, as, for instance, during the great war with France, under the name of a "tripliwith the French registration duties on the transfer of property, cate assessment," it was rather a consolidation of various there appears to be little doubt that they constitute a deduc- assessed taxes levied upon the luxuries of the rich and upon tion from the price which a seller receives, and thus they are property, than a wholly new tax. In December of the same direct enough. Sometimes also, when a charge upon a com- year this impost was repealed, and a true income tax of 10 per modity is not of such a figure as to be easily divisible among the cent. established on all incomes over £60, with abatements ordinary units of retail consumption, so that it can be passed between £60 and £200. It was intended as a temporary tax on to a consumer of the articles in the form of an increased for war purposes only, and was repealed in 1802, but was reprice, it may remain fixed upon those who first pay it, at least imposed when the war recommenced in 1803, with the limit for a time. This is supposed to have actually happened with of abatement reduced to £150. So odious was it that parlia the increase of the beer duty in the British budget of 1894 by ment in 1815, when the war came to an end, ordered the destruc6d. per barrel-a sum which would not when divided by the tion of the documents relating to it. Its efficiency as an instru pints in a barrel amount to the smallest coin of the realm.ment of producing revenue was, however, so great as to lead to When the multure tax, a tax upon milling grain, was imposed its revival in 1842, when Sir Robert Peel inaugurated his great in Italy many years ago, it was found that no corresponding free-trade reform and swept away duties on exports, duties on increase took place in the price of flour and bread. The trade imported raw material, and other imposts hampering the trade fell into the hands of the millers on a large scale, who paid the of the country. The intention again was that the tax should tax out of their increased profits from larger business, while be temporary, but although the free-trade work was practithe smaller millers were crushed out; so that this was mani- cally completed in the early 'sixties, and Mr Gladstone went festly the case of a tax, so called indirect, where the whole so far as to dissolve parliament in 1874 with a promise that burden really fell on those who paid the charge in the first he would abolish the tax if his party were returned to power, instance, and who in theory were supposed to pass it on to it has become a permanent impost. The reasons are that with others. Even in the case of indirect taxes, therefore, there are the tax at a low rate it has been found much less intolerable important exceptions to the rule that they are indirect. than during the Napoleonic War, when it was at the rate of 10 per cent., while the pressure of the tax has also been greatly mitigated by placing very high the minimum income subject to it, and giving abatements upon the lower taxable incomes. These expedients have since been carried much farther. The tax, if kept at a low rate, undoubtedly fulfils a useful function as a revenue reserve for emergencies, on account of the ease with which it can be put up and down without disturbing trade. But in recent years, by rising to the rate of is. 2d. per £, it has been felt more heavily, and at this height is decidedly less elastic. As regards this tax at least there is no question of its "directness" in a sense, as it is so contrived that it can hardly be passed on by those who are struck at, though they are not always the same as those who pay in the first instance, as has already been pointed out. There have been great complaints also of injustice by the possessors of temporary and precarious incomes, who have to pay the same rate of tax as the owners of permanent incomes from property, although these complaints have been diminished to some small extent by the raising of The division of taxes into direct and indirect is thus based on no real intrinsic difference. It is a classification for convenience' sake, adopted upon a rough observation of conspicuous, or apparently conspicuous, differences in the mode of levying taxes, and nothing more. The division, nevertheless, cannot be passed over without mention, as it is not only a common one in economic writing, but it figures largely in budget statements, financial accounts, and finance ministers' speeches-especially in the United Kingdom and France. In the United Kingdom the distinction has been made familiar by free-trade discussions. Direct taxation in the shape of income tax was substituted for indirect taxation previously levied, in order to relieve trade from the shackles of duties and charges which had become allembracing. In France the direct taxes above referred to are described officially as direct, having been originally, there is little doubt, the main sources of government income; and there is equally an official designation of certain heads of revenue as "contributions et taxes indirectes." Recently in budget debates in |