Aristotle, Economics

[1346a] [1] and fourth that which arises from taxes on land and on sales. In the fifth place we have revenue from cattle, called tithe or first-fruits; and in the sixth, revenue from other sources, which we term poll-tax, or tax on industry.

Of our third kind of administration, that of a free state, the most important revenue is that arising from the special products of the country. Next follows revenue from markets and occupations; and finally that from every-day transactions.¹

Fourthly and lastly, we must consider the administration of a private citizen. It is difficult to reduce this to rules owing to the necessary variety of its aims; yet it is the most limited of the four, because both revenues and expenses are <comparatively> small. Taking its revenues in turn, the chief are those from agriculture; next in importance, those from other every-day occupations; while third comes interest on money. Apart from all these, there is a matter common to all kinds of administration which is best considered at this particular point, and deserves more than cursory attention. This is the importance of keeping expenditure within the limits of revenue.

Having thus enumerated the divisions of our subject, we must next consider whether the province or the free state with which we are concerned is able to produce all the forms of revenue we have just detailed [20] or at least the chief of them; <and this being known> must make the best use of what we have. Next we must inquire what kinds of revenue, at present wholly lacking, are yet potentially existent; what kinds, though now small, may with care be increased, and how far certain items of present expenditure may without prejudice to the commonwealth be diminished.

Having spoken thus of administrations and their various departments, we have further proceeded to collect such instances as we deemed noteworthy of the means adopted by certain statesmen in times past for the replenishment of the treasury, and also of their skill in administration. These anecdotes <which follow>, seemed to us by no means lacking in utility; being capable from time to time of application by others to the business they themselves have in hand.

Cypselus of Corinth had made a vow that if he became master of the city, he would offer to Zeus the entire property of the Corinthians. Accordingly he commanded them to make a return of their possessions;