History
Introduction
The concept of property taxes has existed in various forms since the beginning of human civilization. In 4th century BC, Athens levied taxes on land, houses, cattle, furniture and money. Tax exemptions for temples and tombs were issues the Egyptians dealt with around 2400 BC. The Roman Empire relied heavily on land taxes and over the centuries experimented with many refinements to their tax system. In Canada, First Nations distributed wealth by sharing, gift giving and through potlatches. In non-native terminology, these could be classified as forms of taxation.
