{"schema":"https://ver.cy/schemas/card/1.0.0","id":"vr.tr.tax-collector","code":"thing-q1139055","url":"https://ver.cy/models/thing/q1139055/","name":"tax collector","alternateNames":["merino","fermier général","Divani","recipient of finances","tax collector of Seminole County, Florida","excise master","tax collectors  in the Bible","Receveur général du Clergé","customer","Vorderster Losunger","Erenagh","Amargar"],"kind":"thing","status":"published","version":"0.2.0-wave.4","language":"en","classifiers":{"family":"Thing Registry","category":"Society, people and institutions","entryKind":"thing","plane":"SOC","domain":["SOC.PER"],"industry":[],"navPath":"","tags":[],"facets":{}},"whatItIs":"An official or agent responsible for collecting taxes, duties or levies on behalf of a government or ruler, a role found throughout history with titles the registry aliases name such as the medieval Iberian merino, the French fermier general or tax farmer who paid for the right to collect taxes, the excise master and Byzantine dioiketes; modern tax collection is done by tax authorities and their officers rather than tax farmers. Historically tax collectors were often resented and sometimes abused their power, and modern systems have rules and oversight, while today scams impersonating tax authorities are common, so people should verify contacts through official channels.","purpose":"Let an agent explain tax collectors, relay historical and modern roles, tax farming and oversight from history and public administration sources, describe the named titles, warn about impersonation scams, and distinguish tax collectors from tax authorities, auditors, bailiffs and accountants.","scope":{"in":[],"out":[],"boundaries":[]},"distinguishingFeatures":["Collects taxes","Historical and modern forms","Tax farming in the past","Often resented"],"structure":{"bundles":[{"id":"understand","name":"Understand","description":"What a tax collector is.","layers":[{"id":"definition","name":"Definition","description":"Definition.","findings":[{"id":"definition-finding","name":"Definition","description":"Definition.","questions":[{"text":"Has someone been contacted by a supposed tax collector demanding payment, in which case verify through the official tax authority and beware of scams?","kind":"boundary"},{"text":"What is a tax collector, and how does it differ from tax authorities, auditors, bailiffs and accountants?","kind":"definition"}]}]},{"id":"titles","name":"Titles","description":"Named titles.","findings":[{"id":"titles-finding","name":"Titles","description":"Titles.","questions":[{"text":"What were the merino, fermier general, dioiketes and excise master?","kind":"definition"},{"text":"Which entry fits the specific title?","kind":"action"}]}]}]},{"id":"history","name":"History","description":"History.","layers":[{"id":"taxfarming","name":"Tax farming","description":"Tax farming.","findings":[{"id":"taxfarming-finding","name":"Tax farming","description":"Tax farming.","questions":[{"text":"How did tax farming work, and why was it problematic?","kind":"provenance"},{"text":"Which references are standard?","kind":"provenance"}]}]},{"id":"resentment","name":"Resentment","description":"Resentment.","findings":[{"id":"resentment-finding","name":"Resentment","description":"Resentment.","questions":[{"text":"Why were tax collectors often resented historically?","kind":"provenance"},{"text":"Which sources are cited?","kind":"provenance"}]}]}]},{"id":"modern","name":"Modern","description":"Modern collection.","layers":[{"id":"authorities","name":"Authorities","description":"Tax authorities.","findings":[{"id":"authorities-finding","name":"Authorities","description":"Authorities.","questions":[{"text":"How do modern tax authorities collect taxes?","kind":"provenance"},{"text":"Which entry fits revenue service?","kind":"action"}]}]},{"id":"oversight","name":"Oversight","description":"Oversight.","findings":[{"id":"oversight-finding","name":"Oversight","description":"Oversight.","questions":[{"text":"How is modern tax collection overseen and regulated?","kind":"provenance"},{"text":"Is the information current?","kind":"boundary"}]}]}]},{"id":"context","name":"Context","description":"Scams.","layers":[{"id":"scams","name":"Scams","description":"Impersonation scams.","findings":[{"id":"scams-finding","name":"Scams","description":"Scams.","questions":[{"text":"How can tax-authority impersonation scams be recognised and reported?","kind":"action"},{"text":"Which entry fits tax scam?","kind":"action"}]}]},{"id":"culture","name":"Culture","description":"Cultural image.","findings":[{"id":"culture-finding","name":"Culture","description":"Culture.","questions":[{"text":"How have tax collectors appeared in history and culture?","kind":"provenance"},{"text":"Is the presentation neutral and attributed?","kind":"boundary"}]}]}]}]},"agentConduct":{"may":["Describe the role of tax collectors across history from reliable sources.","Help a taxpayer understand an official tax notice and how to contact the real authority."],"mustNot":["Impersonate a tax collector or tax authority.","Collect money from people on behalf of an authority without verified authority.","Help evade lawful taxes.","Share taxpayers' information without legal basis."],"requiresHuman":["Making a payment to a tax authority on someone's behalf."]},"ethics":{"considerations":["Fake tax collectors defraud vulnerable people.","Tax farming in history led to extortion of the poor."],"affectedParties":["Taxpayers","Older and vulnerable people","Tax officials"]},"owners":{"steward":"The tax authority of the jurisdiction.","roles":[],"masterSystems":["National tax authority records"]},"relations":[{"target":"Q212238","type":"parent","note":"registry parent class"},{"target":"civil servant","type":"related","note":"in registry terms"},{"target":"tax authority","type":"related"},{"target":"auditor","type":"related"},{"target":"bailiff","type":"related"}],"interaction":{"identity":{"applicability":"required","items":["Vercy registry: vr.tr.tax-collector","Wikidata: Q1139055 (https://www.wikidata.org/wiki/Q1139055)"]},"properties":{"applicability":"not-applicable","items":["tax farming: paying for the right to collect note - historical","modern: salaried tax-authority officers note","registry parent: civil servant note"]},"recognition":{"applicability":"optional","items":["Official who collects taxes","Merino, fermier general, Divani, recipient of finances, tax collector of a US county, excise master","Tax authorities are the organisations; auditors check accounts; bailiffs enforce debts; accountants advise on tax","Not a single appearance; historically officials or agents, now tax-authority staff."]},"capabilities":{"applicability":"required","items":["explain historical and modern roles","relay tax farming and oversight","describe named titles","warn about impersonation scams"]},"hazards":{"applicability":"required","items":["Impersonation scams","Historical abuse of power","Confusing collectors and authorities"]},"interfaces":{"applicability":"required","items":["Tax administration laws and oversight","Historical tax-farming arrangements"]},"context":{"applicability":"required","items":["Collecting taxes for a government or ruler.","ancient and medieval collectors","tax farmers","modern tax-authority officers","customs and excise officers"]}},"sources":[{"title":"Wikidata item Q1139055: tax collector","url":"https://www.wikidata.org/wiki/Q1139055","note":"identity and sense of the item"},{"title":"Wikipedia: Tax collector","url":"https://en.wikipedia.org/wiki/Tax_collector","note":"general description of the item"}],"openQuestions":["Should tax farming be a separate entry?","How should historical titles be treated as instances?","How should scam warnings be linked?"],"resources":{"spec":"/models/things/publications/thing-q1139055/spec.json"},"provenance":{"origin":"thing registry research (pass 2)","builtFrom":["models/things/publications/thing-q1139055/spec.json"],"providers":["Claude"],"researchStatus":"unreviewed","generatedAt":"2026-09-14T03:00:09Z","builder":"tools/build_cards.py@1.0.0"},"completeness":{"sections":{"classifiers":"filled","whatItIs":"filled","purpose":"filled","distinguishingFeatures":"filled","structure":"filled","agentConduct":"filled","ethics":"filled","owners":"filled","relations":"filled","interaction.identity":"filled","interaction.properties":"not-applicable","interaction.recognition":"filled","interaction.capabilities":"filled","interaction.hazards":"filled","interaction.interfaces":"filled","interaction.context":"filled","sources":"filled"},"notes":{"_gate":"Published through the thing publication gate 1.0 on 2026-10-06T19:51:53+00:00: completeness 1.00; sense: Wikidata description; 2 live sources; review by codex: pass","interaction.properties":"Plane SOC: no invented physical properties."},"score":1.0}}