There are several kind of taxes collected for the benefit of the county, town, city and state, viz.: Poll tax, income, inheritance, franchise, property.
Poll tax: This is a tax on the person and not on property. A male citizen twenty-one and over must pay a poll tax of $1.00 even if he has no property. He must pay this tax before he can vote. In Kentucky the poll tax is one dollar.
Income Tax: There is an income tax levied on the income one receives and not on the amount of property he has. It is levied on salaries or profits upon business. Unmarried persons with an income of over $1,000.00 and married persons with an income of over $2,000.00 must pay an income tax.
Inheritance Tax: Many states have an inheritance tax levied on property inherited. This tax is really designated to reach wealthy people, and is easily collected since probate court records state the amounts. Kentucky has an inheritance tax, drawn and introduced by L. F. Johnson, of Frankfort, in 1906.
Franchise Tax: The government or state gives to a person or corporation special privileges, the rights to use the streets of a city for railway, water, lighting, gas plants, etc., is considered valuable property in the right vested in them by their franchise. This is really a source of income and should be taxed.
Property Tax: Property owners pay a large part of the money raised by taxation. Personal property which includes bonds, stocks, mortgages, household goods, jewels, etc.
Real estate which includes houses, lots, lands and building.
While taxes are levied upon real estate there are some kinds of property exempt from taxation, viz.: public institutions and libraries, cemeteries, school houses, churches, and other public buildings.
A great amount of revenue is derived by state and local governments from licenses, fees and special assessments. Men and women engaged in certain kinds of business must pay to the national, state and local governments a license or fees, as merchants, peddlers, manufacturers, pawnbrokers, etc.
A fee is a sum paid to an officer of the government, state, city or county for performing some public service or for a license in business. If you wanted to get a deed to land recorded you would have to pay the officer a fee.