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A tax (from the Latin taxo) is a compulsory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legal entity) by a governmental organization in order to fund various public expenditures.A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent.
Most countries have a tax system in place to pay for public, common or agreed national needs and government functions. Some levy a flat percentage rate of taxation on personal annual income, but most scale taxes based on annual income amounts. Most countries charge a tax both on corporate income and dividends. Countries or subunits often also impose wealth taxes, property taxes, sales taxes, value-added taxes, payroll taxes or tariffs.
The history of West Plains can be traced back to 1832, when settler Josiah Howell (after whom Howell County is named) created the first settlement in the region known as Howell Valley. West Plains was so named because the settlement was on a prairie in a westerly direction from the nearest town, Thomasville.
The Courthouse Square Historic District, Elledge Arcade Buildings, International Shoe Company Building, Mount Zion Lodge Masonic Temple, W. J. and Ed Smith Building, and West Plains Bank Building are listed on the National Register of Historic Places.