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		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12219</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12219"/>
		<updated>2009-03-28T17:47:59Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), overturned beer carts, public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Rude Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should any situation which requires immediate attention develop, the guild leaders, nobles and various other important city dignitaries hold an emergency council meeting, which usually consists of them bickering at each other. &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate effectively and too soft to walk (though a brisk pace might do the trick). However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wrangling between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with them being honest merchants who work hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 0.0004% of it in taxes through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. In addition, the City may also lay claim to discovery of certain resources that may prove useful, such as a large chest of gold unearthed by [[Moist von Lipwig]], an army of [[golems]], or an array of [[Technomantic Devices|Devices]]. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever it will be, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12218</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12218"/>
		<updated>2009-03-28T17:47:17Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), overturned beer carts, public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Rude Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should any situation which requires immediate attention develop, the guild leaders, nobles and various other important city dignitaries hold an emergency council meeting, which usually consists of them bickering at each other. &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate effectively and too soft to walk (though a brisk pace might do the trick). However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wrangling between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with them being honest merchants who work hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 0.0004% of it in taxes through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. In addition, the City may also make claim to discovery of certain resources that may prove useful, such as a large chest of gold unearthed by [[Moist von Lipwig]], an army of [[golems]], or an array of [[Technomantic Devices|Devices]]. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever it will be, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12217</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12217"/>
		<updated>2009-03-28T17:45:55Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), overturned beer carts, public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Rude Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should any situation which requires immediate attention develop, the guild leaders, nobles and various other important city dignitaries hold an emergency council meeting, which usually consists of them bickering at each other. &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate effectively and too soft to walk (though a brisk pace might do the trick). However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wrangling between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with them being honest merchants who work hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 0.0004% of it in taxes through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. In addition, the City may also make claim to discovery of certain resources that may prove useful, such as a large chest of gold unearthed by [[Moist von Lipwig]], an army of [[golems]], or an array of [[Device]]s. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever it will be, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Stamps&amp;diff=6285</id>
		<title>Stamps</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Stamps&amp;diff=6285"/>
		<updated>2009-03-28T17:39:34Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;==Stamps in the Discworld books==&lt;br /&gt;
Since the re-opening of the [[Ankh-Morpork Post Office|Post Office]], stamps have become something like the second official [[Currency|currency]] in [[Ankh-Morpork]] besides the Ankh-Morpork dollar (which is still solid coin made of a mixture of miscellaneous metals, probably). The advantage of stamps is that they weigh a lot less, take less space, and are a lot prettier. The [[Patrician&#039;s Palace]] estimates that a one-penny stamp, on average, changes hands twelve times, acting as a penny, before it gets affixed to a letter to redeem its value with the Post Office. The collecting of stamps swept over the city like a fever and replaced the rather popular collecting of pins. Stamps have become something like a status symbol. Every city (ex. [[Sto Lat]] and others on the [[Sto Plains]]), kingdom (ex. [[Lancre]] in the [[Ramtops]]), or [[Guilds of Ankh-Morpork|guild]] wants its own stamp design, even though most of the cities and kingdoms do not have their own post offices.&lt;br /&gt;
&lt;br /&gt;
==Stamps as collectors items==&lt;br /&gt;
The Discworld stamps are available as collectors items since 2004. The stamps are based on the descriptions in the Discworld books (especially &#039;&#039;[[Book:Going Postal|Going Postal]]&#039;&#039;). All stamp designs get their OK from Terry Pratchett himself. The collectors&#039; community is already quite large and active as the designers make sure they add a lot of special little printing errors that make certain stamps even more interesting. Some stamps are perforated by hand using an old perforator found at the Bath Postal Museum .&lt;br /&gt;
&lt;br /&gt;
==External links==&lt;br /&gt;
&lt;br /&gt;
[http://www.discworldstamps.co.uk http://www.discworldstamps.co.uk]&lt;br /&gt;
&lt;br /&gt;
[[Category:Devices]]&lt;br /&gt;
[[de:Briefmarken]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12216</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12216"/>
		<updated>2009-03-21T18:13:45Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Economy */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), overturned beer carts, public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Rude Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should any situation which requires immediate attention develop, the guild leaders, nobles and various other important city dignitaries hold an emergency council meeting, which usually consists of them bickering at each other. &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate effectively and too soft to walk (though a brisk pace might do the trick). However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wrangling between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with them being honest merchants who work hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 0.0004% of it in taxes through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever it will be, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12213</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12213"/>
		<updated>2009-03-07T18:40:33Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* The People */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), overturned beer carts, public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should any situation which requires immediate attention develop, the guild leaders, nobles and various other important city dignitaries hold an emergency council meeting, which usually consists of them bickering at each other. &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with them being honest merchants who work hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 0.0004% of it in taxes through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever it will be, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12212</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12212"/>
		<updated>2009-03-01T16:58:45Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Government */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should any situation which requires immediate attention develop, the guild leaders, nobles and various other important city dignitaries hold an emergency council meeting, which usually consists of them bickering at each other. &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with them being honest merchants who work hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 0.0004% of it in taxes through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever it will be, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12211</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12211"/>
		<updated>2009-03-01T16:54:20Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with them being honest merchants who work hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 0.0004% of it in taxes through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever it will be, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12210</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12210"/>
		<updated>2009-03-01T16:53:30Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with working hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 0.0004% of it in taxes through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever it will be, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12209</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12209"/>
		<updated>2009-03-01T16:45:50Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with working hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 0.0004% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever it will be, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12208</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12208"/>
		<updated>2009-03-01T16:43:18Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with working hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever it will be, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12207</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12207"/>
		<updated>2009-03-01T16:40:46Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who at the time owned a single bakery, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with working hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12206</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12206"/>
		<updated>2009-02-26T03:23:53Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with working hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
However there are other revenues available to government besides income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12205</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12205"/>
		<updated>2009-02-26T03:22:47Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with working hard all year round. If so, Captain [[Carrot Ironfoundersson]], who has read the roll of taxpayers and knows who pays their taxes and who doesn&#039;t, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12204</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12204"/>
		<updated>2009-02-26T02:26:31Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with working hard all year round. If so, Captain [[Carrot Ironfoundersson]], who read the roll of taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods of collection were mainly physical (namely &amp;quot;shaking someone by the ankles over a bucket and taking whatever came out&amp;quot;). &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12203</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12203"/>
		<updated>2009-02-26T02:25:03Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]], pay his taxes.  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with working hard all year round. If so, Captain [[Carrot Ironfoundersson]], who read the roll of taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12202</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12202"/>
		<updated>2009-02-26T02:24:27Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with working hard all year round. If so, Captain [[Carrot Ironfoundersson]], who read the roll of taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12201</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12201"/>
		<updated>2009-02-26T02:23:45Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to - what with working hard all year round. If so, Captain [[Carrot Ironfoundersson]], who read the roll of taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12200</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12200"/>
		<updated>2009-02-26T02:22:19Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the state of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to, what with them working hard all year round in their shops. If so, Captain [[Carrot Ironfoundersson]], who read the roll of actual taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely bunk. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely. &lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12199</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12199"/>
		<updated>2009-02-26T02:18:48Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the dire condition of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to, what with them working hard all year round in their shops. If so, Captain [[Carrot Ironfoundersson]], who read the roll of actual taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely inadequate. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely.&lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12198</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12198"/>
		<updated>2009-02-26T02:18:11Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the dire condition of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to, what with them working hard all year round in their shops. If so, Captain [[Carrot Ironfoundersson]], who read the roll of actual taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting on the issue of the island of [[Leshp]] in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely inadequate. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely.&lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12197</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12197"/>
		<updated>2009-02-26T02:17:39Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the dire condition of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to, what with them working hard all year round in their shops. If so, Captain [[Carrot Ironfoundersson]], who read the roll of actual taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
 *During an important meeting in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
 *In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
 *Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely inadequate. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely.&lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12196</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12196"/>
		<updated>2009-02-26T02:15:35Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the dire condition of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
 &#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
 *In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is  established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
 &#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
 *Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
 *We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
 *Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
 Of course in these cases, they could simply have forgotten to, what with them working hard all year round in their shops. If so, Captain [[Carrot Ironfoundersson]], who read the roll of actual taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
 &#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
 *During an important meeting in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
 *In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
 *Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
 &#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
 *We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
 *Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
 *At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely inadequate. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely.&lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12195</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12195"/>
		<updated>2009-02-26T02:14:41Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the dire condition of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to, what with them working hard all year round in their shops. If so, Captain [[Carrot Ironfoundersson]], who read the roll of actual taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely inadequate. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely.&lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12194</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12194"/>
		<updated>2009-02-26T02:14:25Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the dire condition of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn in &#039;&#039;Feet of Clay&#039;&#039; that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided to pay his taxes.&lt;br /&gt;
*Neither does Mr. Maxilotte, owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to, what with them working hard all year round in their shops. If so, Captain [[Carrot Ironfoundersson]], who read the roll of actual taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely inadequate. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely.&lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12193</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12193"/>
		<updated>2009-02-26T02:13:45Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Taxes */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the dire condition of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarfs|dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided to pay his taxes.&lt;br /&gt;
*Neither does [[Mr. Maxilotte]], owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to, what with them working hard all year round in their shops. If so, Captain [[Carrot Ironfoundersson]], who read the roll of actual taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely inadequate. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely.&lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12192</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12192"/>
		<updated>2009-02-26T02:13:16Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: As far as I know, Nobby doesn&amp;#039;t go for overt theft, but rather simply steals the things that go unnoticed or otherwise are not wanted.&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. However the city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
===Taxes===&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable at best. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that few in Ankh-Morpork actually pay taxes, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
To fully understand the dire condition of the Ankh-Morpork city finances, the following must be considered, based on information gleaned from various sources:&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{RM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*In &#039;&#039;Reaper Man&#039;&#039;, through wranglings between the [[Unseen University]] and the city government, it is established that taxes are charged based on a simple fee of AM$200 per head, payable in quarterly instalments. &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MAA}} and {{FOC}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*Near the end of &#039;&#039;Men at Arms&#039;&#039;, we found Captain Carrot interviewing a group of [[dwarf]] bakers who have failed to pay their taxes. &lt;br /&gt;
*We also learn that Mr. [[Setha Ironcrust]], who may at the time have owned several bakeries, has avoided to pay his taxes.&lt;br /&gt;
*Neither does Mr. [[Maxilotte]], owner of a butchery in the [[Shambles]].  &lt;br /&gt;
&lt;br /&gt;
Of course in these cases, they could simply have forgotten to, what with them working hard all year round in their shops. If so, Captain [[Carrot Ironfoundersson]], who read the roll of actual taxpayers and has memorized it, will be happy to oblige by bringing around the proper documentation and visiting &#039;&#039;every&#039;&#039; single week after work to see if the papers have been filled out...&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{J}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*During an important meeting in the Patrician&#039;s Palace, [[Samuel Vimes]], Commander of the Ankh-Morpork City Watch, is the only one in a room full of important (and extremely wealthy) Guild leaders and nobles to declare to have paid his taxes in full.&lt;br /&gt;
*In the same scene, the [[Assassins&#039; Guild]] is shown to have a collective income of about  AM$13,207,408 the year before. Despite this, they have paid less than 1% of it in taxes, through an arrangement with the [[Guild of Accountants]]. &lt;br /&gt;
*Speaking of which, the Guild of Accountants earned AM$7,999,011 the year before, but paid nothing in taxes. In fact, they have applied for a rebate of AM$200,000 instead, which means insofar taxation is concerned, they have a &#039;&#039;net gain&#039;&#039;.&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;{{MM}}&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
*We finally return to the issue of taxation in &#039;&#039;Making Money&#039;&#039;, where [[Topsy Lavish]], former Manager of the [[Royal Bank of Ankh-Morpork]] gives the statistic that the majority of Ankh-Morpork citizens live on AM$150 or less. &lt;br /&gt;
*Based on the tax rate of AM$200 as established in {{RM}}, this means that the average citizen is required to pay a tax that totals up to far more than they can actually conceivably and legally earn in the same period. &lt;br /&gt;
*At the end of {{MM}}, we learn about the current post-holder, [[Creaser]], whose methods were physical, namely consisting of &amp;quot;holding someone by the ankles over a bucket, shaking them, and taking whatever came out&amp;quot;. &lt;br /&gt;
&lt;br /&gt;
So it is clear that the current system of taxation is completely inadequate. Either because of the inability to pay the taxes or typical Ankh-Morpork sensibilities (if you ignore it, it will go away) ordinary citizens fail to pay their taxes. And through that same negligence, as well as manipulation by the Guild of Accountants, the wealthiest manage to pay a negligible amount or even avoid paying entirely.&lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are unlikely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a rather large bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. &lt;br /&gt;
&lt;br /&gt;
In addition, as Vetinari himself belongs to an extremely powerful and wealthy noble family, he may actually support the city treasury out of his own pocket, and so very much unlike his predecessors who saw Patricianship as a cash cow for their drinking buddies and themselves. The latter point is more or less borne out by the excessive rate of taxation imposed on the average citizen, and the crude methods of [[Creaser]], the current [[Tax-Gatherer General]] who has been part of the several preceding (incompetent and corrupt) regimes.&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept management of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]]. And so new blood is needed. Perhaps it will be [[Moist von Lipwig]], the same man who revived the [[Post Office]], and reformed the [[Royal Bank of Ankh-Morpork|Royal Bank]] and [[Ankh-Morpork Mint|Mint]] of Ankh-Morpork? Regardless, the next Tax-Gatherer General will have his hands full dealing with the Ankh-Morpork citizenry, who are renowned for their stinginess in matters regarding the flow of money out of their own pockets. It is likely though, that whoever he is, he would have the whole-hearted support of Commander Samuel Vimes, Captain [[Carrot Ironfoundersson]], as well as the remainder of the City Watch in any matters regarding tax collection.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12191</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12191"/>
		<updated>2009-02-26T00:47:47Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* Government */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. Should &lt;br /&gt;
&lt;br /&gt;
There is relatively little crime in Ankh-Morpork since much of it is legalized and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], resurrected practically only in the last few years, takes care of crimes out of the jurisdiction or sight of the Guilds, ranging from sporadic burglaries and thefts, to major crimes or conspiracies (such as attempted assassinations of the Patrician) against the city.&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. The city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;Taxes&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that no one in Ankh-Morpork pays taxes except the Vimes household, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are likely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. (Assuming [[Nobby Nobbs]] is being watched, of course.)&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept [[Creaser|management]] of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]].&lt;br /&gt;
&lt;br /&gt;
Although we can also glean the following:-&lt;br /&gt;
&lt;br /&gt;
[[Samuel Vimes]] is on record, in a room full of rich tax-evaders,  as saying he pays his. What are the City taxes and how are they asessed?) In {{RM}}, we hear of the wranglings between the University and the Patrician as to whether the city&#039;s &#039;&#039;per capita&#039;&#039; tax applied to wizards. This tax is explicitly described as $200 per head, payable in four quarterly instalments of $50.   Several problems emerge instantly when analysing this. For instance, [[Topsy Lavish]] implied that the majority of poorer people in Ankh-Morpork are on incomes of $150 a year or less for &#039;&#039;all&#039;&#039; expenses. A tax of $200 would be impractical and uncollectable?  Also, in a city of a million people, this implies Vetinari would have an annual taxable income of $200,000,000. This is hardly in keeping with the air of a great city, fallen from grace and poverty-stricken, that he very carefully projects when asked for money.  This also places a very  optimistic gloss on the willingness of A-M citizens to pay tax! (Reference Carrot&#039;s patient memory-jogging session with the Dwarf bakers in {{MAA}}) Not to mention the [[Creaser|City&#039;s ability to collect]], which Vetinari admits at the end of {{MM}} is in urgent need of review.  One would suspect that a City poll tax exists, but is very carefully gradated to reflect ability to pay - ie, an institution such as the University, perceived to be rich, pays more for its fully graduated wizards than, say, for non-teaching staff or students. It may even be charged with collecting this on behalf of the City and handing over an agreed lump sum (the text of {{RM}} implies this). In which case other informal &amp;quot;honesty-box&amp;quot; arrangements may exist with other Guilds and institutions. However, this is open to abuse or at least liberal interpretation, as witnessed by the attitude to taxation taken by the [[Guild of Accountants]] in {{J}}. This august body annually uses its professional expertise to argue for a net tax &#039;&#039;rebate&#039;&#039;,  as opposed to making a payment...&lt;br /&gt;
&lt;br /&gt;
With a taxpayer like Vimes prepared to assemble a squad of his very best officers at immediate notice, to go out and speak to people suspected of non-tax compliance (as we see in {{J}}), and with [[Carrot Ironfoundersson|Carrot]] seeing it as part of his Watch duties to assist busy tradesmen with the necessary paperwork concomitant with registering as a taxpayer, it would appear that whoever is appointed to the position of [[Tax-Gatherer General]] will have the full, complete, and whole-hearted support of the City Watch.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12190</id>
		<title>Ankh-Morpork</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Ankh-Morpork&amp;diff=12190"/>
		<updated>2009-02-26T00:40:45Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: /* The City */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Nation Data&lt;br /&gt;
|title=Ankh-Morpork&lt;br /&gt;
&lt;br /&gt;
|picture=Am11.png|The coat of arms of Ankh-Morpork|200px|&lt;br /&gt;
&lt;br /&gt;
|established= [[-2564 UC]] (AM 1)&lt;br /&gt;
&lt;br /&gt;
|motto= &#039;&#039;Quanti canicula ille in fenestra&#039;&#039; (How Much is That Doggie in the Window) and &#039;&#039;Merus in pectum et in aquam&#039;&#039; (Pure in Heart and Water)&lt;br /&gt;
&lt;br /&gt;
|neighbours= The city-states of the [[Sto Plains]]&lt;br /&gt;
&lt;br /&gt;
|features= River [[Ankh (river)|Ankh]], The [[Isle of Gods]], [[The Tump]]&lt;br /&gt;
&lt;br /&gt;
|population= approx. 1 million, Including 50000 dwarfs at the time {{T5E}}&lt;br /&gt;
&lt;br /&gt;
|size= 1 mile across (about 1.6km) (excluding suburbs outside the city walls)&lt;br /&gt;
&lt;br /&gt;
|government= Ruled by a [[Patrician]], currently [[Havelock Vetinari]], under the system of &#039;&#039;One Man, One Vote&#039;&#039;. Before that, a [[monarchy]].&lt;br /&gt;
&lt;br /&gt;
|notablecitizens= [[Samuel Vimes|Commander Sam Vimes]] of the [[Ankh-Morpork City Watch|Watch]], Captain [[Carrot Ironfoundersson]] (heir to the throne), [[Lord Downey]] (head of the [[Assassins&#039; Guild]]), [[Cut-Me-Own-Throat Dibbler]] (salesman), [[Lord Selachii]] and Lord  [[Venturi]], perpetually warring noblemen.&lt;br /&gt;
&lt;br /&gt;
|imports= [[Dwarfs]], [[Trolls]], raw materials, trouble&lt;br /&gt;
&lt;br /&gt;
|exports= Manufactured goods, politics, trouble&lt;br /&gt;
&lt;br /&gt;
|anthem= &#039;&#039;We Can Rule You Wholesale&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
|books= All books in the [[:Category:Watch Series|Watch Series]] and [[:Category:Ankh-Morpork Books|Ankh-Morpork Books]], and {{M!M}}, {{SM}}, {{H}}, {{TOT}}&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
==The City==&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork is the largest city on the Disc with about a million inhabitants. It is also one of the most common locations for the Discworld stories. Its [[Latatian]] name is Ankhius et Morporkia. In {{MP}}, we learn its nickname is &amp;quot;the Big [[Wahoonie]]&amp;quot; (an ugly, smelly fruit). The city lies on the river [[Ankh (river)|Ankh]], which resembles solid ground more than it does water. Originally two cities separated by the river, [[Ankh (city)|Ankh]] and [[Morpork]] today are governed as one (admittedly potentially schizophrenic) entity.&lt;br /&gt;
&lt;br /&gt;
The river is semi-solid, the water has a taste, the air is smoggy (the birds cough rather than sing) and following a snowfall the streets are left a muddy slurry.  Baking hot in summer, cold and snowy in winter, Ankh-Morpork has a &amp;quot;despotic ruler&amp;quot; (some say) who has succeeded in so thoroughly organizing crime that it is self-regulating. While ethnic riots and feuds are common,  Ankh-Morpork is still the place where everybody wants to live. Ankh-Morpork now has the largest [[dwarfs|dwarf]] population outside of [[&amp;amp;Uuml;berwald]] and is in fact the Discworld&#039;s largest dwarf city. Likewise, Ankh-Morpork is home to probably the only [[trolls|troll]] crime syndicate on the Discworld, the [[Breccia]].  Not to be undone, the undead can meet in their own taverns or support groups and have a Bloody Mary or a mug of hot cocoa, depending on individual tastes.  Evangelical preachers find a huge potential flock to convert, often immigrants seeking their fortunes here or refugees who have come seeking peaceful lives free from persecution (which is frankly very strange &amp;amp;ndash; perhaps they have been mis-informed by a travel log written by a &#039;&#039;[[Twoflower|tourist]]&#039;&#039;, or maybe it just depends on the perspective).&lt;br /&gt;
&lt;br /&gt;
The city of Ankh-Morpork is the first major setting to appear in the Discworld series, starring (as it were) in Part 1 of &#039;&#039;[[Book:The Colour of Magic|The Colour of Magic]]&#039;&#039; and reappearing in virtually every Discworld book in a cameo role if not as a major setting. Known to [[Death]] as a city that never sleeps, Ankh-Morpork prides itself on being a city where you can buy anything you can think of; indeed, if they don&#039;t have it, with a modicum of notice they will gladly steal it in order to sell it to you. It has been said that Ankh-Morpork&#039;s primary exports are smog and modern power politics. Indeed, a foreign ruler once likened Ankh-Morpork to a vampire; taking everything and turning other states into lesser copies of itself.&lt;br /&gt;
&lt;br /&gt;
==The People==&lt;br /&gt;
&lt;br /&gt;
Ordinary Ankh-Morpork citizens are inordinately fond of street theatre, and have a very liberal definition of such. They will gather and watch anything occurring in the streets, while something that is actually interesting can bring the city to a complete halt. Some popular one-act productions include the [[Fools&#039; Guild|Guild of Fools]] on [[Firefighters&#039; Guild|fire]], somebody threatening to jump off the top of a building (even though everybody knows they&#039;re doing it just to get tobacco money), public hangings and so on. Where crowds gather, Mr. [[Cut-Me-Own-Throat Dibbler]] (&amp;quot;cutting-me-own-throat&amp;quot; as in he&#039;s selling things so cheaply it&#039;s suicidal) is guaranteed to be present, selling sausages-in-a-bun and other unhygienic, possibly un-food, fast food. If there is a crowd and Dibbler is there and not selling anything, then there is something seriously wrong (&#039;&#039;really&#039;&#039; seriously wrong).&lt;br /&gt;
&lt;br /&gt;
Ankh-Morpork citizens are very touchy about the reputations of things such as, the state of the [[Ankh (river)|River Ankh]], the democracy, or the caterpillars in their imported cabbages. Ankh-Morpork also houses many noble families. Historically, Ankh-Morpork has warred against other city-states on the [[Sto Plains]] and against [[Klatch (country)|Klatch]] across the [[Circle Sea]]. Ankh-Morpork nobles typically look down upon [[Lancre|The Kingdom of Lancre]] and go on tours to sneer at [[Überwald]]. Many countries owe Ankh-Morpork a lot of money. When things are peaceful, Ankh-Morpork is the boss; when somebody turns directly against Ankh-Morpork however, Ankh-Morpork finds very few allies (though it does find bill-collectors rather more useful than allies in any event).&lt;br /&gt;
&lt;br /&gt;
Nobles of other countries often send their children to attend the [[Assassins&#039; Guild|Assassins&#039;]] school (assuming they look good in black clothing; otherwise The [[Fools&#039; Guild]] - which has swallowed up and now incorporates the formerly independent guilds of Quirm and [[Überwald]] -  and [[Seamstresses&#039; Guild]] are always welcoming new members).  In short, although just about everybody who lives in Ankh-Morpork has some complaints about living there, for the most part they continue. To live. There. And more people are coming every year.&lt;br /&gt;
&lt;br /&gt;
Many citizens are members of the various [[Guilds]] however some others have joined various street gangs such as the [[Breccia]], The Shamlegger Boot Boys and the Cockbill Street Roaring Lads.&lt;br /&gt;
&lt;br /&gt;
==Government==&lt;br /&gt;
&lt;br /&gt;
The city is formally ruled by the [[Patrician]], the absolute tyrant elected by a one man, one vote system of democracy (he is the man and he has the vote), although the [[Guilds of Ankh-Morpork|guilds]] and temples make many of the everyday decisions. Affairs of state and the small volume of local government  are carried out from the [[Patrician&#039;s Palace]] by a select staff of [[Clerks]] under the close supervision of Patrician [[Havelock Vetinari]]. There is very little crime in Ankh-Morpork since much of it is legalised and handled by the guilds. It&#039;s up to the guilds themselves to keep criminality at a reasonable level. The [[Ankh-Morpork City Watch]], practically resurrected only in the last few years, takes care of sporadic crimes (namely those out of the jurisdiction of the Guilds).&lt;br /&gt;
&lt;br /&gt;
==Economy==&lt;br /&gt;
&lt;br /&gt;
The business of Ankh-Morpork is business. As a city-state, it has no natural resources. Even its river is too thick to navigate and too soft to walk. The city owns things, makes things, buys and sells things. It imports the raw materials and the people who turn them into the tools, weapons, shoes, books and trinkets for most of the Disc from Llamedos to Genua. A steady stream of immigrants from all around the world bring skills, strength and new technologies and send home Ankh-Morpork dollars which buy Ankh-Morpork exports in turn.&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;Taxes&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
Lord Vetinari often points out that tax revenues in Ankh-Morpork are insubstantial and unreliable. This is normal for politicians (incumbents, that is,) who are always constrained by their budgets in good times and bad. However, it does appear that no one in Ankh-Morpork pays taxes except the Vimes household, so how does the Palace support the Watch, the Clerks or indeed its own tax-collectors?&lt;br /&gt;
&lt;br /&gt;
There are other revenues available to government beside income, sales and property taxes. Duties and excise, user fees and tolls, and license fees can be levied. These tend to be more politically acceptable, as they are often charged to someone else. Duties, tolls and docking fees applied to foreigners are especially popular, since they&#039;re not immediately associated with increased prices for imported goods. As the largest city and trading port on the Disc, Ankh-Morpork has considerable capacity for this sort of &amp;quot;hidden&amp;quot; taxation.&lt;br /&gt;
&lt;br /&gt;
Another revenue stream would be fines and the appropriation of the proceeds of criminal operations. Even unconvicted criminals are likely to flee the Patrician&#039;s rather rough justice, leaving behind some unaccounted valuables. [[William de Worde]] managed to scoop a bag of rubies, but much of this will fall into the hands of the City Watch, and so the City. (Assuming [[Nobby Nobbs]] is being watched, of course.)&lt;br /&gt;
&lt;br /&gt;
Apparently such devices have sustained the system so far, and allowed it to tolerate the inept [[Creaser|management]] of the revenue office, but for grand schemes [[Undertaking|underground]] a lot of money must be [[Book:Raising Taxes|raised]].&lt;br /&gt;
&lt;br /&gt;
Although we can also glean the following:-&lt;br /&gt;
&lt;br /&gt;
[[Samuel Vimes]] is on record, in a room full of rich tax-evaders,  as saying he pays his. What are the City taxes and how are they asessed?) In {{RM}}, we hear of the wranglings between the University and the Patrician as to whether the city&#039;s &#039;&#039;per capita&#039;&#039; tax applied to wizards. This tax is explicitly described as $200 per head, payable in four quarterly instalments of $50.   Several problems emerge instantly when analysing this. For instance, [[Topsy Lavish]] implied that the majority of poorer people in Ankh-Morpork are on incomes of $150 a year or less for &#039;&#039;all&#039;&#039; expenses. A tax of $200 would be impractical and uncollectable?  Also, in a city of a million people, this implies Vetinari would have an annual taxable income of $200,000,000. This is hardly in keeping with the air of a great city, fallen from grace and poverty-stricken, that he very carefully projects when asked for money.  This also places a very  optimistic gloss on the willingness of A-M citizens to pay tax! (Reference Carrot&#039;s patient memory-jogging session with the Dwarf bakers in {{MAA}}) Not to mention the [[Creaser|City&#039;s ability to collect]], which Vetinari admits at the end of {{MM}} is in urgent need of review.  One would suspect that a City poll tax exists, but is very carefully gradated to reflect ability to pay - ie, an institution such as the University, perceived to be rich, pays more for its fully graduated wizards than, say, for non-teaching staff or students. It may even be charged with collecting this on behalf of the City and handing over an agreed lump sum (the text of {{RM}} implies this). In which case other informal &amp;quot;honesty-box&amp;quot; arrangements may exist with other Guilds and institutions. However, this is open to abuse or at least liberal interpretation, as witnessed by the attitude to taxation taken by the [[Guild of Accountants]] in {{J}}. This august body annually uses its professional expertise to argue for a net tax &#039;&#039;rebate&#039;&#039;,  as opposed to making a payment...&lt;br /&gt;
&lt;br /&gt;
With a taxpayer like Vimes prepared to assemble a squad of his very best officers at immediate notice, to go out and speak to people suspected of non-tax compliance (as we see in {{J}}), and with [[Carrot Ironfoundersson|Carrot]] seeing it as part of his Watch duties to assist busy tradesmen with the necessary paperwork concomitant with registering as a taxpayer, it would appear that whoever is appointed to the position of [[Tax-Gatherer General]] will have the full, complete, and whole-hearted support of the City Watch.&lt;br /&gt;
&lt;br /&gt;
==Notable places==&lt;br /&gt;
&lt;br /&gt;
*The [[Tower of Art]]&lt;br /&gt;
*[[The Mended Drum]]&lt;br /&gt;
*The [[Patrician&#039;s Palace]]&lt;br /&gt;
*[[Pseudopolis Yard]]&lt;br /&gt;
*The [[Temple of Small Gods]]&lt;br /&gt;
*The [[Unseen University]]&lt;br /&gt;
*[[The Shades]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld geography]]&lt;br /&gt;
[[Category:Locations]]&lt;br /&gt;
[[de:Ankh-Morpork]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=Hodgesaargh&amp;diff=3158</id>
		<title>Hodgesaargh</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=Hodgesaargh&amp;diff=3158"/>
		<updated>2009-02-16T05:57:08Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;{{Character Data&lt;br /&gt;
|title= Hodgesaargh&lt;br /&gt;
|photo= &lt;br /&gt;
|name= &lt;br /&gt;
&lt;br /&gt;
|age=  indeterminate: middle thirties to late fifties?&lt;br /&gt;
|race= human&lt;br /&gt;
&lt;br /&gt;
|occupation= Royal Falconer of the Kingdom of Lancre&lt;br /&gt;
|appearance=  One-eared, much-scarred, bandaged, trickling blood. Always has a vicious-looking bird of prey on his wrist, unless it&#039;s a [[Lancre Wowhawk]].&lt;br /&gt;
&lt;br /&gt;
|residence= Lancre Castle Mews&lt;br /&gt;
&lt;br /&gt;
|death=  by degrees: possibly The Death of a Thousand Beaks&lt;br /&gt;
|parents= &lt;br /&gt;
|relatives= &lt;br /&gt;
|children=&lt;br /&gt;
|marital status= single: married to his job&lt;br /&gt;
&lt;br /&gt;
|books= {{LL}}, {{CJ}}&lt;br /&gt;
|cameos=&lt;br /&gt;
}}&lt;br /&gt;
&lt;br /&gt;
Introduced in [[Lords and Ladies]] as a distant scream, Hodgesaargh is the resident [[Falconry|falconer]] at [[Lancre Castle]]. He is modelled on the [[Roundworld]] person [[Dave Hodges]]&lt;br /&gt;
&lt;br /&gt;
His unusual name is due to the fact that if distracted for a moment,  let us say by somebody asking his name, the bird of prey sitting on the &#039;&#039;very&#039;&#039; thick leather glove at his wrist will gratefully take the opportunity to nick another beak-shaped lump out of his ear, or nose, or face, or any other part of &amp;quot;Hodges - Aaargh!&amp;quot; that it can reach. &lt;br /&gt;
&lt;br /&gt;
When first encountered, he is the proud possessor of a [[Lancre Crowhawk]], with which he optimistically plans to get into the Falconers&#039; Hall of Fame, as this red-eyed avian maniac has never been tamed before. Until now. The crowhawk has &#039;&#039;other&#039;&#039; plans, involving Hodgesaargh&#039;s nose and its beak. &lt;br /&gt;
&lt;br /&gt;
Hodgesaargh loves his birds of prey and spends every waking moment with them. The fact they do not reciprocate this unconditional love is the tragedy of his life. They, after all,  are birds of prey. That they view their keeper as prey is part of the natural set-up of things.&lt;br /&gt;
&lt;br /&gt;
When the [[Elves]] invade [[Lancre]] in [[Lords and Ladies]], one of them tries to take control of one of Hodgesarrgh&#039;s eagles to attack him (a wholly unnecessary action), only to be viciously pecked and clawed at himself by said eagle. &lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
==Annotation==&lt;br /&gt;
&lt;br /&gt;
On vicious birds getting a peck in when not watched...&lt;br /&gt;
&lt;br /&gt;
There is a village in Lancashire called Gooseargh. In Matthew Fort&#039;s &#039;&#039;&#039;&#039;&#039;Rhubarb and Black Pudding&#039;&#039;&#039;&#039;&#039; (a celebration of Lancashire and its food culture) Fort notes that Gooseaargh is famous for its poultry, including geese. &lt;br /&gt;
While the approved pronunciation is &amp;quot;Guze&#039;ar&amp;quot;, the thought is there that many years ago, a goose-herd could have been distracted for just long enough, say by a visitor asking the name of the town, for one or two  of the notoriously bad-tempered birds to get a good peck in... &amp;quot;Goose..AAARGH!&amp;quot;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
[[Category:Discworld characters]]&lt;br /&gt;
[[Category:Human characters]]&lt;br /&gt;
[[de:Festgreifaah]]&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
	<entry>
		<id>http://disc.osiris-web.com/index.php?title=The_Duchess&amp;diff=6645</id>
		<title>The Duchess</title>
		<link rel="alternate" type="text/html" href="http://disc.osiris-web.com/index.php?title=The_Duchess&amp;diff=6645"/>
		<updated>2009-01-22T23:37:27Z</updated>

		<summary type="html">&lt;p&gt;99.238.107.110: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;A famous inn in Munz, [[Borogravia]] run by the Perks family in {{MR}}. Reputable in the sense that the tables are polished, and that the bartender has the decency to not gob in your beer or distill it from horse piss.&lt;br /&gt;
&lt;br /&gt;
[[Category:Locations|Duchess,The]]&lt;br /&gt;
{{stub}}&lt;/div&gt;</summary>
		<author><name>99.238.107.110</name></author>
	</entry>
</feed>