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 tax was imposed. Similarly with respect to every animal which performed a task, horses, oxen, mules, and asses for draught purposes, and even dogs. For this demand the landowner alone was dealt with by the authorities, but he was entitled to recover from his labourers whatever he paid on account of themselves or their families. As this capitation was very moderate, the individual was freed from it by the possession of the smallest holding, and subjected to the land-tax instead; but the farmer still paid vicariously for his work-people, even when assessed on property of their own. Slaves were always, of course, a mere personal asset of their masters, and incapable of ownership. A sweeping immunity from poll-tax was conferred on all urban communities, whence nobles and plutocrats escaped the impost for the hosts of servants they sometimes maintained at their city mansions; but even in the rural districts, virgins, widows, certain professional men, and skilled artizans generally, were exempt. *