
Men who paid this beard tax were given a special permit in the form of a beard token (obtained from the police station) to prove that they were honest, beard tax-paying citizens. The beard token was a small bronze medallion with a Russian eagle on one side and a beard on the other. It was inscribed with two phrases: "the beard tax has been taken" and "the beard is a superfluous burden". The token was often worn on a chain around the neck, underneath the beard it gave permit for.
Peter the (beard hating) Great was not the only beard tax instigator. Almost two hundred years earlier in 1535, King Henry VIII of England, who himself had a beard, introduced a beard tax. The tax was also graduated, varying with the wearer's social position. His daughter, Elizabeth I, reintroduced the beard tax, taxing every beard of more than two weeks' growth.
You can read more on Beard Taxing by downloading Erik Jensens 2003 article from the journal Tax Notes.
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