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The collection of a tax in order to spend it on a specified purpose,
for example collecting a tax on alcohol to pay directly for
alcoholism rehabilitation centres, is called hypothecation. This
practice is often disliked by finance ministers, since it reduces
their freedom of action. Some economic theorists consider the
concept to be intellectually dishonest since (in reality) money is
fungible.

Ryan J. Mattera Website:Also, one of every government's most
fundamental duties is to administer possession and use of land in
the geographic area over which it is sovereign, and it is
considered economically efficient for government to recover for
public purposes the additional value it creates by providing this
unique service.
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Taxes are sometimes referred to as direct taxes or indirect taxes.
The meaning of these terms can vary in different contexts, which
can sometimes lead to confusion.

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A nation's tax system is often a reflection of its communal values
or/and the values of those in power. To create a system of
taxation, a nation must make choices regarding the distribution
of the tax burden—who will pay taxes and how much they will
pay—and how the taxes collected will be spent.
Ryan J. Mattera
Other records are granary receipts on limestone flakes and
papyrus. Early taxation is also described in the Bible. In Genesis
(chapter 47, verse 24 - the New International Version), it states
"But when the crop comes in, give a fifth of it to Pharaoh.
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