Some jurisdictions provide preferential rates of tax or only partial taxation for capital gains. Tax Court judges hear appeals of tax decisions made by County Boards of Taxation. Tax is collected by the Hawaii Department of Taxation. Greece has a tiered tax system based on progressive taxation. Subsidiaries are separate, distinct legal entities for the purposes of taxation, regulation and liability. Government further developed agriculture through technology and lower taxation. Corporations are keen to avoid interference in their business through taxation or regulations. The Governor is responsible for all activities supported through local taxation or the national government. There was also increasing disagreement over the traditional "fodrum" Imperial taxation levied in north Italy. Pilgrims formed a pact to protect themselves and also set laws including taxation and assessments. His radical program included extension of the suffrage, land reform and reduction of taxation. There were also conflicts between the allocation of revenues and taxation. ISIL extracts wealth through taxation and extortion. Labour was demanded by the administration as taxation. The aristocracy was responsible for taxation and revenue collection.