Definition

1. Verb (historical):
   • To farm a tax: To undertake the exclusive right to collect a specific tax or revenue source, typically by paying a fixed sum in advance to a colonial or feudal government, and then profiting from the collection itself.
   • To hold a tax monopoly: To contract for and assume responsibility for collecting a particular duty or levy on behalf of a governing authority.

Usage Examples

• Verb:
  • Dưới thời Pháp thuộc, một số người giàu có đã lĩnh trưng thuế rượu. (During the French colonial period, some wealthy individuals farmed the alcohol tax.)
  • Hắn ta lĩnh trưng việc thu thuế chợ trong vùng. (He held the monopoly for collecting market taxes in the region.)

Advanced Usage

• This term is almost exclusively used in historical contexts, particularly referring to the tax farming systems under feudal dynasties or colonial administrations in Vietnam.

Variants and Related Words

• Trưng thu (v): to requisition, to collect (as a tax or levy). This is a more general modern term for state collection.
  • Nhà nước trưng thu đất để xây dựng công trình công cộng. (The state requisitioned land to build public works.)

Synonyms

• To farm a tax: The direct equivalent historical practice.
• To hold a tax concession: A similar concept involving a granted right to collect revenue.
• To contract for taxes: Describes the agreement aspect.

Related Concepts

• Tax farming: The historical system where private individuals or groups contract with the government to collect taxes, paying a fixed amount upfront and keeping any surplus collected. "Lĩnh trưng" is the Vietnamese verb describing the action within this system.