Note 038
From Chapter 49 of the Decline & Fall

A census, or capitation, says Anastasius, (p. 156;) a most cruel tax, unknown to the Saracens themselves, exclaims the zealous Maimbourg, (Hist. des Iconoclastes, l. i.,) and Theophanes, (p. 344,) who talks of Pharaoh's numbering the male children of Israel. This mode of taxation was familiar to the Saracens; and, most unluckily for the historians, it was imposed a few years afterwards in France by his patron Louis XIV.

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