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　　Throughout history there have been many unusual taxes levied on such things as hats, Beds, Baths, marriages,and funerals. At one time England levied a tax on sunlight by collection from every household with six or more win-dows. And according to legend, there was a Turkish ruler who collected a tax each time he dined with one of his

　　subjects. Why? To pay for the wear and tear on his teeth!

　　Different kinds of taxes help to spread the tax burden. Anyone who pays a tax is said to "bear the burden" of the tax. The burden of a tax may fall more heavily on some persons than on others. That is why the three levels of government in this country use several kinds of taxes. This spreads the burden of taxes among more people. From the standpoint of their use, the most important taxes are income taxes, property taxes, sales taxes, and estate, inher-itance, and gift taxes. Some are used by only one level of government; others by two or even all three levels.

　　Together these different taxes make up what is called our tax system.

　　Income taxes are the main source of federal revenues. The federal government gets more than three-fourths of its revenue from income taxes. As its name indicated, an income tax is a tax on earnings. Both individuals and busi-ness corporations pay a federal income tax.

　　The oldest tax in the United States today is the property tax. It provides most of the income for.local govern-ments. It provides at least a part of the income for all but a few states. It is not used by the federal government.

　　A sales tax is a tax levied on purchases. Most people living in the United States know about sales taxes since they are used in all but four states. Actually there are several kinds of sales taxes, But only three of them are impor-tant. They are general sales taxes, excise taxes, and import taxes.

　　Other three closely related taxes are estate, inheritance, and gift taxes. Everything a person owns, including both real and personal property, makes up his or her estate. When someone dies, ownership of his or her property or estate passes on to one or more individuals or organizations. Before the property is transferred, however, it is subject to an estate tax if its value exceeds a certain amount.

　　56. The reason that the Turkish ruler collected a dining tax is to pay for__________

　　[ A] the inconvenience for him to put on and take off clothes

　　[ B ] the damage that eating did to his teeth

　　[ C ] his efforts to cut the food into pieces

　　[ D ] the decay of his teeth because of sugar

　　57. The government levies different kinds of taxes so that__________

　　[ A ] the rich have to pay more and the poor less

　　[ B ] a wider range of taxpayers can he included

　　[ C ] each of three levels of government could get tax money

　　[ D ] the burden of taxes falls evenly on everybody

　　58. The federal government gets most of theft income from__________

　　[ A ] property tax

　　[ B ] income tax

　　[ C ] sales tax

　　[ D ] estate tax

　　59. How many states levy import taxes in the U. S. A. ?

　　[ A ] 4.

　　[ B ] 50.

　　[ C ] 46

　　[ D ] 54.

　　60. Which of the following statements is NOT true?

　　[ A ] Any form of property is subject to an estate tax when transferred.

　　[ B ] Property tax provides a part of income for local government.

　　[ C ] There are a few kinds of sales taxes.

　　[ D ] Individuals and corporations both pay income taxes.