Until a few centuries ago, these requirements did not exist and until then the most common forms of taxes were those based on ownership of assets, such as land or slaves. Before income tax was possible, rulers had to be far more creative to extract their dues from the citizens. Here are some examples of strange taxes levied through the centuries.

Cooking Oil Tax

In order to fund the construction of the pyramids, the Pharaohs of Egypt levied many taxes, mostly on food produce. One of their oddest laws concerned the taxation of cooking oil. Citizens were obliged to obtain their cooking oil from the Pharaoh’s officials and recycling was prohibit-ed. Egyptian tax collectors would audit every household to ensure that they were using the appropriate amount, confiscate their old supplies and force them to buy fresh, taxed cooking oil.

Urine Tax

Though introduced by his predecessors, it was Emperor Vespasian (AD 69)who rolled out this tax to cover all of Rome’s many public toilets. The tax was actually levied on the collection of urine by the toilet operators who sold it on, at great

profit, to tanners and cleaners who used the liquid’s high ammonia content.

Beard Tax

Peter the Great, Tsar of Russia from 1682-1725, was surely one of history’s greatest advocates of odd taxes. Taking taxation to new levels of absurdity he levied taxes on drinking water, beehives and souls (actually this was just a poll tax, not quite as interesting as it sounds). He even created a committee whose sole purpose was to think up new taxes. One of his most ludicrous taxes, introduced in 1705, was levied on men who grew beards. The tax was part of Peter’s modernising reforms and was used to coerce his countrymen into dropping archaic hirsutist customs and bring them into line with the clean shaven citizens of modernised Western Europe.

Window Tax

Window tax, or glass tax, was introduced in England (and subsequently the whole of Britain) in 1696 during the reign of King William III. Eventually repealed in 1851, it was initially brought in as a way to tax people relative to their wealth while circumventing the vehemently opposed income tax. Interestingly, the consequences of the window tax can still be seen in Britain to-

day. Many of the period’s surviving buildings feature brickedup window spaces, a common practise used to alleviate the tax burden by the middle classes, who were greatly affected by the law.

Hat Tax

Hat Tax, much like window tax, was levied by the British Government in 1784 as a way of taxing citizens according to their wealth without resorting to income tax. First introduced by Prime Minister Pitt the Younger, hat tax laws forced hat sellers to acquire licences and employed a tiered tax system dependent upon the cost of the hat with mandatory tax revenue stamps pasted in its lining. Apparently, many tried to dodge the tax by claiming that their headwear wasn’t actually a hat. This form of evasion became so widespread that it led to government amendments to the legal definition of a hat in 1804.

Salt Tax

The crucial role of sodium chloride in the diet of humans, animals and plants and countless applications within science, religion and other areas have seen it shape cultures, define economies, cause wars and become one of history’s most taxed commodities. Of the countless salt taxes throughout history, perhaps the most well known example is that imposed by the British in colonial India. Salt taxation had existed in India for millennia, but in 1835 the British East India Company increased the rate significantly, and the British Empire continued the harsh taxes when it took over in 1858. The British salt tax in India received worldwide attention during March 1930, when Mahatma Ghandi led

the Salt March to Dandi. It was to be the first act of the Salt Satya graha, a campaign of non-violent protest against the British salt tax, and moreover, the first act of organised civil disobedience. The campaign did not have much effect on the salt tax, but it increased global awareness and support for India’s plight against British rule.

Narcotics Tax

Strange taxes are not confined to the distant past. Since North Carolina pioneered the scheme in 2005, many US states have been imposing taxes on illegal drugs. Often referred to as “Crack Tax”, this odd scheme obliges honest dealers and drug users to anonymously buy tax stamps for all manner of illegal substances, from cocaine and heroin to marijuana and even moonshine. The stamps only satisfy state tax laws, so possession of illicit drugs remains illegal. However, possession without appropriate tax stamps incurs substantial financial penalties. Predictably, few dealers and users buy tax stamps. Therefore, the huge revenues generated by these taxes are mostly acquired from tax evasion fines following arrests, which often result in seizure of property.

Critics have denounced this sneaky system for violating drug dealers’ rights to due process and protection against self incrimination as well as condemning the double punishment it imposes. Consequently, in some states the tax has been repealed after being ruled by courts as being unconstitutional.