Page:Collier's New Encyclopedia v. 09.djvu/319

LEFT TAURUS 267 TAX and by Anti-Taurus, with Ararat, El- burz, and the Caucasus. TAUSSIG, EDWARD DAVID, a rear- admiral of the United States navy, born in St. Louis in 1847. He graduated from the United States Naval Academy in 1867 and became an ensign in 1868, going through the grades till he became a rear- admiral in 1908. He was commended to the department in 1868 for services dur- ing the earthquake at Africa. He served on the European and Pacific stations in the coast survey and commanded the Bennington in 1898-9. He served in the Philippines in 1900 and commanded the battleship Massachusetts, in 1904. He was commandant at the Navy Yard, Norfolk, Va., in 1907, and retired in 1909. TAUSSIG, FRANK WILLIAM, an American economist; born in St. Louis in 1859. He studied at Harvard and taught there for ten years, becoming in 1892 professor of economics. In 1904- 1905 he was president of the American Economic Association. His works in- clude: "The Tariff History of the United States"; "Protection to Young Industries as Applied in the United States"; "His- tory of the Present Tariff, 1860-83": "The Silver Situation in the United States"; "Wages and Capital"; "Princi- ples of Economics"; "Some Aspects of the Tariff Question"; "Inventors and Money Makers". He was for some years editor of the "Quarterly Journal of Economics." TAUTPHCEUS, BARONESS VON (tout'fe-6s), an Irish novelist; born (Jemima Montgomery) in Ireland in 1807. She wrote the popular novels: "Cyrilla"; "Quits"; "At Odds"; "The In- itials." She died in Munich Nov. 12, 1893. TAVISTOCK, a market town of Devon, England, 11 miles N. of Pljrmouth and 31 S. W. of Exeter; in a trough of the hills on the Tavy's left bank, vdth Dartmoor stretching away from it to the E. An old stannary town, till 1885 governed by a portreeve, it is the center of what not many years ago was a great mining district. Two gateways, a porch, and the refectory are the chief remains of its once magnificent Benedictine ab- bey, founded in 961 by Ordgar, ealdor- man of Devon, the father of the infa- mous Elfrida. It was rebuilt between 1285 and 1458; was the seat of a very early printing press; and had a rev- enue of $4,510 at the dissolution in 1539; when it was conferred on the first Lord Russell, remaining still with his descen- dant, the Duke of Bedford. The parish church (1318) is a fine structure, with a west tower (106 feet) resting on arches. Tavistock has also a guildhall (1848), corn market (1839), covered markets (1863), statues of the 7th, Duke of Bedford by Stephens (1864) and Drake by Boehm (1883, a very fine one presented by the 9th Duke), and the Kelly College (1877), founded by Ad- miral B. M, Kelly. Drake and William Browne were natives, Pym and William Lord Russell members; and the Right Hon. W. H. Smith was educated at the grammar school. Pop. about 4,500. 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