Wage taxes were also levied by local authorities. Property taxes are levied annually on present market value. Income tax was levied under five schedules. Real estate taxes are levied by each authority. New taxes were levied to pay for the deficit. In some countries, excise is also levied on some goods for purely punitive reasons. During later Umayyad rule, higher taxes would be levied. This was mostly paid by taxes that were levied by the Roman government. Sales taxes are also levied on tobacco products in most jurisdictions. Special taxes were levied on the slave trade. The taxation system was reorganized in a way that taxes were levied fairly. He levied large fines on polluters and reformed public works contracts. In the early United States, taxes were levied principally on consumption. In less serious cases, fines are levied. In France, taxes are levied by the government, and collected by the public administrations.