Lead: Since 1913, when the 16th Amendment authorizing the income tax was ratified, Americans have alternately bellowed or whined each year each year at tax time.

Intro.: A Moment in Time with Dan Roberts.

Content: Historically, Americans have enjoyed a love/hate relationship with government’s revenues – that is, taxes. It was disagreement over taxes imposed by Britain that helped spark the cry for independence in colonial America. “No taxation without representation.” Today, throughout the world, taxes are customarily paid with money. This is a fairly recent method of payment. From ancient times taxes were commonly paid in goods and services, including labor and military service. The most common form of tax in the ancient world and the largest revenue producer was the “tithe,” the giving of a fixed percentage of agricultural produce. Despite this, collection of taxes was very efficient. Governments have always managed to get their due. Taxes supported the building of temples and monuments, the construction of infrastructure such as roads and waterworks, they were used to increase of wealth of rulers, and, of course, the most expensive thing any government can do, wage war. “Corvee,” or the mandatory contribution of personal labor to the state, was used by ancient Egyptians. It is the earliest form of taxation for which records exist.