fifteenth

fifteenth. Hist. A tax of one-fifteenth of all the personal property of every subject. • The tax was levied at intervals by act of Parliament. Under Edward III, the value of the fifteenth was assessed and fixed at a specific sum and did not increase as the wealth of the kingdom increased — thus the tax ceased to actually be one-fifteenth.
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译者Susanne,世界顶尖法学院国际税法专业,擅长翻译各种与联邦税务纠纷相关的法律文件。
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