=Tax=, under Russian régime, per capita T. of one rubel imposed on Jews of White Russia (1772), I 307 Kahals of White Russia charged with collection of, I 309 Jews of annexed Polish provinces required to pay double T. (1794), I 318 payment of double T. confirmed by Paul I., I 321 Karaites relieved from payment of double T., I 318 payment of double T. by Jews commented upon by "Jewish Committee" (1804), I 341 manufacturers and artisans relieved from payment of double T. (1801), I 344 Jewish deputies plead for abolition of double T., I 349 Kahals in Courland organized for collection of, I 321 estates, subject to payment of (so-called taxable estates), hindered in right of transit, I 322 alleviations in payment of, promised to converts, I 397 in lieu of conscription, I 318; II 15, 20 irregularity in payment of, punished by conscription, II 19 modification in payment of, suggested by Council of State, II 49 Kahals limited to conscription and collection of (1844), I 60 revenue from meat or basket T., called _Korobka_, placed under control of Russian authorities (1844), I 61 "auxiliary basket T." (on immovable property, etc.), instituted, II 61 levied on Sabbath candles for maintenance of Crown schools, I 61 f levied on traditional Jewish dress in Russia (1843), II 110; extended to Poland, I 110, 144 T. on passports waived in case of Jewish immigrants, I 418, 420 basket T. represented as Jewish system of finance, II 194 abuses of basket T. depicted by Mendele Mokher Sforim, II 232 Pahlen Commission inquires about purposes of basket T., II 370 use of basket T. for defraying emigration suggested by Russian official, II 420 basket and candle T. for non-Jewish purposes, II 426 f basket T. used to defray night raids upon Jews, III 20 =Tax Farming (and Tax Farmers)=, Jews engage in, in Poland, I 44, 67, 69, 71 in Lithuania, I 60, 65 forbidden by Church Councils, I 49 opposed by petty Shlakhta, I 77 forbidden by Piotrkov Diet of 1538, I 77 f Shlakhta forces king to bar Jews from, I 182 law barring Jews from, upheld by rabbis, I 110 Kahals call upon Jews to refrain from, I 188 Jews from White Russia engage in, in Smolensk, I 249 class of Jewish tax farmers in Russia, II 72 Individual tax farmers: Bezalel, I 167 Borukh Leibov, I 249 Abraham and Michael Yosefovich, I 73 Yosko, I 71 Saul Yudich, I 94 =Teachers, Jewish=, see Heder and School